ORDIN
Nr. 2 din 12 februarie 2003
privind aprobarea Modelelor situatiilor financiare periodice si a normelor
metodologice privind intocmirea si utilizarea acestora pentru institutiile de
credit care aplica Reglementarile contabile armonizate cu Directiva
Comunitatilor Economice Europene nr. 86/635/CEE si cu Standardele
Internationale de Contabilitate aplicabile institutiilor de credit, aprobate
prin Ordinul ministrului finantelor publice si al guvernatorului Bancii
Nationale a Romaniei nr. 1.982/5/2001*)
ACT EMIS DE: BANCA NATIONALA A ROMANIEI
ACT PUBLICAT IN: MONITORUL OFICIAL NR. 228 bis din 4 aprilie 2003
*) Ordinul nr. 2/2003 a fost publicat in Monitorul Oficial al Romaniei,
Partea I, nr. 228 din 4 aprilie 2003, si este reprodus si in acest numar bis.
Avand in vedere prevederile art. 58 alin. 2 din Legea bancara nr. 58/1998,
cu modificarile si completarile ulterioare,
in temeiul prevederilor art. 36 din Legea nr. 101/1998 privind Statutul Bancii
Nationale a Romaniei, cu modificarile si completarile ulterioare,
Guvernatorul Bancii Nationale a Romaniei emite urmatorul ordin:
Art. 1
(1) Se aproba si se dispune aplicarea Modelelor situatiilor financiare
periodice si a normelor metodologice privind intocmirea si utilizarea acestora
pentru institutiile de credit care aplica Reglementarile contabile armonizate
cu Directiva Comunitatilor Economice Europene nr. 86/635/CEE si cu Standardele
Internationale de Contabilitate aplicabile institutiilor de credit, aprobate
prin Ordinul ministrului finantelor publice si al guvernatorului Bancii
Nationale a Romaniei nr. 1.982/5/2001, care constituie anexa la prezentul
ordin.
(2) Modelele situatiilor financiare periodice si normele metodologice privind
intocmirea si utilizarea acestora, aprobate prin prezentul ordin, privesc
intocmirea si prezentarea situatiilor financiare periodice ale bancilor,
persoane juridice romane, si ale sucursalelor din Romania ale bancilor straine,
denumite in continuare institutii de credit, care aplica Reglementarile
contabile armonizate cu Directiva Comunitatilor Economice Europene nr.
86/635/CEE si cu Standardele Internationale de Contabilitate aplicabile
institutiilor de credit, astfel:
a) incepand cu situatiile financiare periodice ale anului 2003, prezentele
reglementari se aplica de bancile, persoane juridice romane, cotate la Bursa de
Valori Bucuresti si de esantionul reprezentativ de banci, persoane juridice
romane, si sucursale din Romania ale bancilor straine, cuprinse in lista
prezentata in anexa nr. 2 la Ordinul ministrului finantelor publice si al
guvernatorului Bancii Nationale a Romaniei nr. 1.982/5/2001;
b) incepand cu situatiile financiare periodice ale anului 2004, prezentele
reglementari se aplica de toate bancile, persoane juridice romane, si
sucursalele din Romania ale bancilor straine.
Art. 2
Administratorii, directorii financiari-contabili, contabilii-sefi si orice
alte persoane care au obligatia sa gestioneze patrimoniul institutiilor de
credit raspund, potrivit legii, pentru insusirea si aplicarea corecta a acestor
reglementari. De asemenea, aceste persoane raspund pentru adaptarea
corespunzatoare a programelor informatice utilizate pentru prelucrarea datelor
financiar-contabile, precum si pentru exactitatea si realitatea datelor care
sunt prelucrate, respectiv inscrise in situatiile financiare periodice.
Art. 3
Institutiile de credit prevazute la art. 1 alin. (2) au obligatia sa depuna
la Directia supraveghere din cadrul Bancii Nationale a Romaniei situatiile
financiare periodice intocmite in conformitate cu modelele si normele
metodologice aprobate prin prezentul ordin.
Art. 4
Situatiile financiare periodice ale institutiilor de credit prevazute la
art. 1 alin. (2) se depun la termenele stabilite prin normele metodologice
privind intocmirea si utilizarea situatiilor financiare periodice ce fac
obiectul prezentului ordin.
Art. 5
Banca Nationala a Romaniei, cu consultarea asociatiilor profesionale de
profil, constituite in baza prevederilor art. 88 din Legea bancara nr. 58/1998,
cu modificarile si completarile ulterioare, actualizeaza permanent Modelele
situatiilor financiare periodice si normele metodologice privind intocmirea si
utilizarea acestora pentru institutiile de credit care aplica Reglementarile
contabile armonizate cu Directiva Comunitatilor Economice Europene nr.
86/635/CEE si cu Standardele Internationale de Contabilitate aplicabile
institutiilor de credit in functie de reglementarile ce se adopta pe parcurs.
Art. 6
Banca Nationala a Romaniei va urmari in cadrul actiunilor de supraveghere
desfasurate potrivit legii aplicarea de catre institutiile de credit prevazute
la art. 1 alin. (2) a prevederilor prezentului ordin.
Art. 7
Nerespectarea prevederilor prezentului ordin atrage aplicarea sanctiunilor
si/sau a masurilor prevazute la art. 69 si, respectiv, la art. 70 din Legea
bancara nr. 58/1998, cu modificarile si completarile ulterioare.
GUVERNATORUL BANCII NATIONALE A ROMANIEI,
MUGUR CONSTANTIN ISARESCU
ANEXA 1*)
*) Anexa este reprodusa in facsimil.
MODELELE SITUATIILOR FINANCIARE PERIODICE SI NORMELE METODOLOGICE PRIVIND
INTOCMIREA SI UTILIZAREA ACESTORA PENTRU INSTITUTIILE DE CREDIT CARE APLICA
REGLEMENTARILE CONTABILE ARMONIZATE CU DIRECTIVA COMUNITATILOR ECONOMICE
EUROPENE NR. 86/635/CEE SI CU STANDARDELE INTERNATIONALE DE CONTABILITATE
APLICABILE INSTITUTIILOR DE CREDIT, APROBATE PRIN ORDINUL MINISTRULUI
FINANTELOR PUBLICE SI AL GUVERNATORULUI BANCII NATIONALE A ROMANIEI NR.
1.982/5/2001
Prezentele Modele ale situatiilor financiare periodice si normele
metodologice privind intocmirea si utilizarea acestora pentru institutiile de
credit care aplica Reglementarile contabile armonizate cu Directiva
Comunitatilor Economice Europene nr. 86/635/CEE si cu Standardele
Internationale de Contabilitate aplicabile institutiilor de credit, aprobate
prin Ordinul ministrului finantelor publice si al guvernatorului Bancii
Nationale a Romaniei nr. 1982/5/2001, sunt emise de Banca Nationala a Romaniei
in baza prevederilor art. 58 alin. (2) din Legea nr. 58/1998 - Legea bancara,
cu modificarile si completarile ulterioare, si au fost elaborate cu consultarea
asociatiilor profesionale de profil constituite in baza prevederilor art. 88
din Legea nr. 58/1998 - Legea bancara, cu modificarile si completarile
ulterioare.
CAP. 1
DISPOZITII GENERALE
Bancile, persoane juridice romane, care aplica Reglementarile contabile
armonizate cu Directiva Comunitatilor Economice Europene nr. 86/635/CEE si cu
Standardele Internationale de Contabilitate aplicabile institutiilor de credit,
aprobate prin Ordinul ministrului finantelor publice si al guvernatorului
Bancii Nationale a Romaniei nr. 1982/5/2001 au obligatia, potrivit prevederilor
art. 57 si 58 alin. (2) din Legea nr. 58/1998 - Legea bancara, cu modificarile
si completarile ulterioare, sa intocmeasca situatii financiare periodice, la
termenele si in forma stabilite prin prezentele norme metodologice.
Situatiile financiare periodice trebuie sa reflecte operatiunile si
situatia financiara a institutiei de credit, a filialelor, sucursalelor si a
celorlalte sedii secundare ale acesteia, pe baza individuala si, dupa caz, pe
baza consolidata.
In baza prevederilor art. 58 alin. (2) si 60 din Legea nr. 58/1998 - Legea
bancara, cu modificarile si completarile ulterioare, prezentele norme
metodologice se aplica in mod corespunzator si sucursalelor din Romania ale
bancilor straine care aplica Reglementarile contabile armonizate cu Directiva
Comunitatilor Economice Europene nr. 86/635/CEE si cu Standardele
Internationale de Contabilitate aplicabile institutiilor de credit, aprobate
prin Ordinul ministrului finantelor publice si al guvernatorului Bancii
Nationale a Romaniei nr. 1982/5/2001.
CAP. 2
DISPOZITII REFERITOARE LA MODELELE SI REGULILE DE INTOCMIRE SI DEPUNERE A
SITUATIILOR FINANCIARE PERIODICE
1. INTOCMIREA SITUATIILOR FINANCIARE PERIODICE
1.1. Institutiile de credit care aplica Reglementarile contabile armonizate
cu Directiva Comunitatilor Economice Europene nr. 86/635/CEE si cu Standardele
Internationale de Contabilitate aplicabile institutiilor de credit, aprobate
prin Ordinul ministrului finantelor publice si al guvernatorului Bancii
Nationale a Romaniei nr. 1982/5/2001, au obligatia sa intocmeasca situatii
financiare periodice care trebuie sa ofere o imagine fidela a pozitiei
financiare si a performantei institutiilor de credit pentru respectiva perioada
de timp.
Situatiile financiare periodice se disting in functie de zona activitatii
teritoriale acoperite si frecventa intocmirii acestora si cuprind situatiile de
sinteza insotite de situatii anexe si situatii referitoare la indicatorii de
activitate care se intocmesc in conformitate cu modelele si normele
metodologice prevazute de prezentele reglementari.
Aceste situatii se intocmesc lunar, trimestrial si anual, dupa caz, si au
ca scop furnizarea de informatii detaliate privind situatia fiecarei institutii
de credit si de a permite astfel Bancii Nationale a Romaniei indeplinirea
misiunii de supraveghere si de realizare a statisticilor monetare.
1.2. La intocmirea situatiilor financiare periodice de catre institutiile
de credit se au in vedere prevederile Reglementarilor contabile armonizate cu
Directiva Comunitatilor Economice Europene nr. 86/635/CEE si cu Standardele
Internationale de Contabilitate aplicabile institutiilor de credit, aprobate
prin Ordinul ministrului finantelor publice si al guvernatorului Bancii Nationale
a Romaniei nr. 1982/5/2001, prezentele norme metodologice, precum si oricare
alte reglementari in materie in vigoare.
1.3. Institutiile de credit intocmesc si prezinta situatiile financiare
periodice atat in forma scrisa (pe suport de hartie), cat si pe suport magnetic
sau pe Reteaua de Comunicatii Interbancara.
In acest scop, institutiile de credit primesc de la Directia Supraveghere
din cadrul Bancii Nationale a Romaniei, prin Reteaua de Comunicatii
Interbancara sau pe diskete HD/1,44 Mb, fisierele cuprinzand modelele tuturor
formularelor ce trebuie completate cu datele din situatiile financiare
periodice, care constituie baza pentru editarea in forma scrisa, prin listare,
a formularelor respective. Modificarea, in orice fel, a structurii fisierelor
este interzisa.
O copie a acestor fisiere, continand modelele formularelor, completate cu
datele situatiilor financiare periodice, se pastreaza de catre institutia de
credit, potrivit prevederilor art. 22 din Legea contabilitatii nr. 82/1991,
republicata.
1.4. Situatiile de sinteza constituie situatii financiare periodice de baza
si cuprind situatii teritoriale si globale (situatiile model 4000 si 4080).
Situatiile de sinteza teritoriale se intocmesc de catre institutiile de
credit si privesc:
- ansamblul teritoriului national in care isi desfasoara activitatea banca,
persoana juridica romana (sediu social, sucursale si alte sedii secundare
aflate in Romania), conform modelelor 4000 si 4080 - national;
- ansamblul teritoriului national in care isi desfasoara activitatea
sucursala din Romania a bancii straine (sucursala insasi si sediile secundare
subordonate acesteia), conform modelelor 4000 si 4080 - national;
- fiecare subunitate din strainatate a bancii, persoana juridica romana
(sucursale si alte sedii secundare fara personalitate juridica aflate in
strainatate), conform modelelor 4000 si 4080 - strainatate.
Situatiile de sinteza globale se intocmesc de catre bancile, persoane
juridice romane si privesc:
- situatia globala a bancii, persoana juridica romana (ansamblul
teritoriului national si toate subunitatile din strainatate ale institutiei de
credit), conform modelelor 4000 si 4080 - global.
1.5. Situatiile anexe, ce insotesc situatiile de sinteza, au ca obiect
detalierea anumitor pozitii (linii) din aceste situatii si furnizarea de
informatii referitoare la atribute, cum ar fi: rezidenta, moneda, agentul
economic, durata ramasa de scurs etc.
In functie de situatiile de sinteza la care se refera, se disting 2
categorii de situatii anexe:
- situatiile anexe la situatia de sinteza model 4000, in numar de 9,
respectiv situatiile model: 4014, 4020, 4021, 4023, 4025, 4026, 4027, 4028 si
4032;
- situatiile anexe la situatia de sinteza model 4080, in numar de 2,
respectiv situatiile model: 4081 si 4084.
1.6. Pentru a furniza unele informatii in legatura cu activitatea
desfasurata (efectivul de personal, reteaua comerciala, numarul de conturi
etc.), institutiile de credit intocmesc periodic, deosebit de situatiile de
sinteza si de cele anexe la acestea, si situatiile privind unii indicatori de
activitate, conform modelului 4090.
SITUATII FINANCIARE PERIODICE
______________________________________________________________________________
| SITUATII DE SINTEZA
|
|
|
| SITUATIA MODEL 4000: SITUATIA PATRIMONIULUI (TERITORIUL NATIONAL,
STRAINATATE|
| SI GLOBAL)
|
| SITUATIA MODEL 4080: CONTUL DE PROFIT SI PIERDERE (TERITORIUL NATIONAL,
|
| STRAINATATE SI GLOBAL)
|
|______________________________________________________________________________|
______________________________________________________________________________
| SITUATII ANEXE LA SITUATIA - MOD 4000
|
| |
| MOD 4014: OPERATIUNI CU CLIENTELA
|
| MOD 4020: PORTOFOLIUL DE TITLURI
|
| MOD 4021: CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE
|
| MOD 4023: ANGAJAMENTE IN AFARA BILANTULUI (INSTRUMENTE FINANCIARE DERIVATE)
|
| MOD 4025: OPERATIUNI FERME LA TERMEN IN DEVIZE
|
| MOD 4026: CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA
|
| MOD 4027: PROVIZIOANE
|
| MOD 4028: REPARTIZAREA PLASAMENTELOR, RESURSELOR SI ANGAJAMENTELOR DIN AFARA
|
| BILANTULUI IN FUNCTIE DE DURATA RAMASA DE SCURS |
| MOD 4032: SITUATIA ACTIVELOR IMOBILIZATE
|
|______________________________________________________________________________|
______________________________________________________________________________
| SITUATII ANEXE LA SITUATIA - MOD 4080
|
|
|
| MOD 4081: REZULTATUL OPERATIUNILOR CU INSTRUMENTE FINANCIARE DERIVATE
|
| MOD 4084: REPARTIZAREA PROFITULUI
|
|______________________________________________________________________________|
______________________________________________________________________________
| SITUATII REFERITOARE LA INDICATORII DE ACTIVITATE
|
|
|
| MOD 4090: INDICATORI DE ACTIVITATE
|
|______________________________________________________________________________|
1.7. Prezentarea situatiilor este standardizata, iar informatiile pe care
acestea le furnizeaza sunt sintetizate in antet, pe linii si pe coloane.
In antetul situatiilor figureaza urmatoarele informatii:
a) denumirea institutiei de credit. In antetul situatiilor de sinteza
(modelele 4000 si 4080) se inscriu si urmatoarele informatii:
- datele de identificare (judetul, adresa, numarul de inmatriculare la
registrul comertului);
- datele referitoare la incadrarea in forma de organizare (forma de
proprietate, activitatea preponderenta, cod grupa CAEN);
- codul fiscal;
b) data pentru care se intocmesc situatiile;
c) codul interbancar de identificare a institutiei de credit;
d) numarul filei (o situatie poate avea una sau mai multe file);
e) zona de activitate geografica, respectiv activitatea desfasurata in
teritoriul national ("N"), activitatea desfasurata in strainatate
("S") si activitatea globala ("G");
f) moneda in care sunt intocmite situatiile. Situatiile se intocmesc in mii
lei, dupa conversia in lei a sumelor exprimate in toate celelalte unitati
monetare si cuprind, in functie de periodicitatea lor, datele din inclusiv
ultima zi a lunii, trimestrului, semestrului si anului, dupa caz:
- indicativul "Lei" din formular arata ca situatia este intocmita
in lei pentru operatiunile in lei;
- indicativul "Devize" din formular semnifica faptul ca situatia
se refera la operatiunile in devize, in contravaloare lei;
- indicativul "TM" din formular arata ca situatia este intocmita
prin regruparea tuturor monedelor. In unele cazuri (de exemplu situatia - mod
4000), defalcarea lei/devize se realizeaza pe coloane.
In cazul situatiei - mod. 4025 - pentru care institutiile de credit
raporteaza cate o situatie stabilita in contravaloare lei pentru operatiunile
efectuate in fiecare deviza, in antetul situatiei se mentioneaza si simbolul
devizei respective (ex: USD, EURO etc.).
Liniile situatiilor sunt codificate in corelatie cu Planul de conturi
pentru institutiile de credit.
Coloanele situatiilor prezinta informatii grupate in functie de diferite
atribute: rezident/nerezident, lei/devize, agentul de contrapartida etc.
2. SEMNAREA, VERIFICAREA SI DEPUNEREA SITUATIILOR FINANCIARE PERIODICE
2.1. Situatiile financiare periodice, respectiv situatiile de sinteza,
situatiile anexe la situatiile de sinteza si situatiile referitoare la
indicatorii de activitate se semneaza de catre administratorul institutiei de
credit (conducatorul institutiei de credit) si de catre conducatorul
compartimentului financiar-contabil, iar in lipsa acestora, de catre
inlocuitorii lor de drept.
Administratorul institutiei de credit (conducatorul institutiei de credit)
si conducatorul compartimentului financiar-contabil poarta raspunderea,
potrivit legii, asupra realitatii si exactitatii datelor ce se raporteaza prin
situatiile financiare periodice.
Conducatorul compartimentului financiar-contabil are obligatia sa verifice
respectarea reglementarilor in materie in vigoare, precum si a prevederilor din
prezentele norme metodologice, sa asigure respectarea corelatiilor in cadrul
fiecarui formular si intre indicatorii din formulare, urmarind realitatea
datelor ce se raporteaza prin situatiile financiare periodice.
2.2. Bancile, persoane juridice romane, depun lunar, trimestrial (trim. I,
II si III) si anual urmatoarele situatii financiare teritoriale si globale de
sinteza:
A) Situatii teritoriale
a) Situatia mod 4000 - Situatia patrimoniului (teritoriul national), lunar,
trimestrial si anual, insotita de urmatoarele situatii anexe si situatii
referitoare la indicatorii de activitate:
- Portofoliul de titluri - mod 4020 (trimestrial si anual)
- Operatiuni ferme la termen in devize - mod 4025 (trimestrial si anual)
- Creante restante, creante indoielnice si riscuri de tara - mod 4026
(lunar, trimestrial si anual)
- Provizioane - mod 4027 (lunar, trimestrial si anual)
- Indicatori de activitate - mod 4090 (trimestrial si anual)
b) Situatia mod 4080 - Contul de profit si pierdere (teritoriul national),
lunar, trimestrial si anual
c) Situatia mod 4000 - Situatia patrimoniului (pentru fiecare sucursala si
oricare alt sediu secundar fara personalitate juridica aflat in strainatate),
lunar, trimestrial si anual, insotita de urmatoarele situatii anexe si situatii
referitoare la indicatorii de activitate:
- Creante restante, creante indoielnice si riscuri de tara - mod 4026
(lunar, trimestrial si anual)
- Provizioane - mod 4027 (lunar, trimestrial si anual)
- Indicatori de activitate - mod 4090 (trimestrial si anual)
d) Situatia mod 4080 - Contul de profit si pierdere (pentru fiecare
sucursala si oricare alt sediu secundar fara personalitate juridica aflat in
strainatate), lunar, trimestrial si anual.
B) Situatii globale
a) Situatia mod 4000 - Situatia patrimoniului (global), lunar, trimestrial
si anual, insotita de urmatoarele situatii anexe si situatii referitoare la
indicatorii de activitate:
- Operatiuni cu clientela - mod 4014 (trimestrial si anual)
- Capitaluri proprii, asimilate si provizioane - mod 4021 (trimestrial si
anual)
- Angajamente in afara bilantului (instrumente financiare derivate) - mod
4023 (trimestrial si anual)
- Creante restante, creante indoielnice si riscuri de tara - mod 4026
(lunar, trimestrial si anual)
- Provizioane - mod 4027 (lunar, trimestrial si anual)
- Repartizarea plasamentelor, resurselor si angajamentelor din afara
bilantului in functie de durata ramasa de scurs - mod 4028 (trimestrial si
anual)
- Situatia activelor imobilizate - mod 4032 (anual)
- Indicatori de activitate - mod 4090 (trimestrial si anual)
b) Situatia mod 4080 - Contul de profit si pierdere (global), lunar, trimestrial
si anual, insotita de urmatoarele situatii anexe:
- Rezultatul operatiunilor cu instrumente financiare derivate - mod 4081
(lunar, trimestrial si anual)
- Repartizarea profitului - mod 4084 (anual)
2.3. Sucursalele din Romania ale bancilor straine depun lunar, trimestrial
(trim. I, II si III) si anual urmatoarele situatii financiare teritoriale de
sinteza:
a) Situatia mod 4000 - Situatia patrimoniului (teritoriul national), lunar,
trimestrial si anual, insotita de urmatoarele situatii anexe si situatii
referitoare la indicatorii de activitate:
- Operatiuni cu clientela - mod 4014 (trimestrial si anual)
- Portofoliul de titluri - mod 4020 (trimestrial si anual)
- Capitaluri proprii, asimilate si provizioane - mod 4021 (trimestrial si
anual)
- Angajamente in afara bilantului (instrumente financiare derivate) - mod
4023 (trimestrial si anual)
- Operatiuni ferme la termen in devize - mod 4025 (trimestrial si anual)
- Creante restante, creante indoielnice si riscuri de tara - mod 4026
(lunar, trimestrial si anual)
- Provizioane - mod 4027 (lunar, trimestrial si anual)
- Repartizarea plasamentelor, resurselor si angajamentelor din afara
bilantului in functie de durata ramasa de scurs - mod 4028 (trimestrial si
anual)
- Situatia activelor imobilizate - mod 4032 (anual)
- Indicatori de activitate - mod 4090 (trimestrial si anual)
b) Situatia mod 4080 - Contul de profit si pierdere (teritoriul national),
lunar, trimestrial si anual, insotita de urmatoarele situatii anexe:
- Rezultatul operatiunilor cu instrumente financiare derivate - mod 4081
(lunar, trimestrial si anual)
- Repartizarea profitului - mod 4084 (anual)
2.4. Situatiile financiare periodice se depun, intr-un exemplar, la Directia
Supraveghere din cadrul Bancii Nationale a Romaniei, la termenele prevazute in
prezentele norme metodologice. Situatiile financiare periodice cu termen de
depunere trimestrial si anual vor fi insotite de o copie de pe balanta de
verificare a conturilor sintetice semnata de catre conducatorul institutiei de
credit si de catre conducatorul compartimentului financiar-contabil, iar in
lipsa acestora, de catre inlocuitorii lor de drept.
In adresa de inaintare a situatiilor financiare periodice catre Directia
Supraveghere din cadrul Bancii Nationale a Romaniei, semnata de conducatorul
institutiei de credit si de catre cel al compartimentului financiar-contabil,
se va preciza ca toate formularele au fost editate in conditiile prevazute de
prezentele modele si norme metodologice, precum si urmatoarele:
- fisierele cu modelele completate cu date, pe baza carora au fost listate
formularele, au fost transmise pe Reteaua de Comunicatii Interbancare sau, dupa
caz, se afla pe disketele ce se depun odata cu situatiile financiare periodice
respective;
- lista formularelor ce se depun, specificandu-se pentru fiecare model in
parte, variantele (N, G, S) si monedele in care au fost intocmite (TM, LEI,
DEVIZE), iar in ceea ce priveste formularul mod 4025 - "Operatiuni ferme
la termen in devize", deosebit de aceste detalii, se vor preciza devizele
pentru care a fost intocmit;
- intocmirea si listarea formularelor s-a facut pe baza fisierelor primite
de institutia de credit, iar completarea datelor si utilizarea suportului
magnetic s-au efectuat cu respectarea instructiunilor tehnice primite de la
Banca Nationala a Romaniei.
Pentru depunerea situatiilor financiare periodice la Directia Supraveghere
din cadrul Bancii Nationale a Romaniei, institutiile de credit vor lista numai
acele formulare in care se completeaza cel putin valoarea unui indicator,
corespunzator datelor inregistrate in evidenta contabila ca urmare a
operatiunilor efectuate in perioada raportata sau preluarii soldurilor
conturilor respective aferente operatiunilor din exercitiile financiare
incheiate sau perioadele precedente.
2.5. Institutiile de credit autorizate de Banca Nationala a Romaniei, care
nu au desfasurat activitate de la data infiintarii si pana la sfarsitul
perioadei de raportare, nu intocmesc situatii financiare pentru perioadele in
cauza, urmand sa depuna o declaratie pe proprie raspundere, din care sa rezulte
acest lucru, la Directia Supraveghere din cadrul Bancii Nationale a Romaniei,
care sa cuprinda toate datele de identificare a institutiei de credit:
- denumirea completa (conform certificatului de inmatriculare);
- adresa sediului, precum si numarul de telefon al conducatorului
institutiei de credit;
- numarul de inmatriculare la registrul comertului;
- codul fiscal;
- capitalul social.
3. TERMENELE PENTRU DEPUNEREA SITUATIILOR FINANCIARE PERIODICE
3.1. Situatiile financiare periodice intocmite de catre institutiile de
credit, precum si declaratiile institutiilor de credit care nu au desfasurat activitate
de la data infiintarii pana la sfarsitul perioadei de raportare se depun la
Directia Supraveghere din cadrul Bancii Nationale a Romaniei, la urmatoarele
termene:
- cel mult 17 zile calendaristice de la sfarsitul lunii pentru care se face
raportarea, situatiile financiare intocmite lunar;
- pana la data de 30 aprilie din anul curent, situatiile financiare
intocmite pentru trimestrul I al anului curent;
- pana la data de 31 iulie din anul curent, situatiile financiare intocmite
pentru trimestrul II al anului curent;
- pana la data de 31 octombrie din anul curent, situatiile financiare
intocmite pentru trimestrul III al anului curent;
- in termen de 120 de zile de la incheierea exercitiului financiar pentru
care se intocmesc, situatiile financiare anuale.
In cazul in care ultima zi a termenului de depunere a situatiilor
financiare este o zi nelucratoare, situatiile financiare se vor transmite cel
tarziu pana in prima zi lucratoare ulterioara acesteia.
CAP. 3
MODELELE SITUATIILOR FINANCIARE PERIODICE SI NORMELE METODOLOGICE PRIVIND
INTOCMIREA SI UTILIZAREA ACESTORA
1. SITUATIA PATRIMONIULUI - mod. 4000 -
PREZENTARE
Situatia - mod. 4000 - este o raportare de sinteza, comuna tuturor
institutiilor de credit, care prezinta activitatea bancara pe categorii de
operatiuni.
Aceasta situatie este, in mod obligatoriu, insotita de situatiile anexa
care regrupeaza, in functie de atributele specifice, datele prezentate in acest
bilant.
CONTINUT
Linii
Posturile de activ, de pasiv si din afara bilantului sunt grupate pe
categorii de operatiuni, astfel:
- pentru activ:
- operatiuni de trezorerie si operatiuni interbancare care regrupeaza,
in principal, operatiunile efectuate cu institutiile de credit;
- operatiuni cu clientela, care reflecta operatiunile efectuate cu
agentii economici, altii decat institutiile de credit;
- operatiuni cu titluri si operatiuni diverse;
- valori imobilizate;
- actionari sau asociati.
Creantele restante si indoielnice sunt evidentiate pe langa fiecare clasa
de activ la pozitia "Creante restante" si, respectiv, "Creante
indoielnice", iar cele privind riscurile de tara sunt mentinute in
conturile lor de origine.
Creantele atasate reprezentand dobanzi de primit, calculate si neajunse la
scadenta, mai putin cele aferente creantelor restante si indoielnice, se
inscriu pe langa fiecare clasa, la pozitia "Creante atasate".
- pentru pasiv:
- operatiuni de trezorerie si operatiuni interbancare care regrupeaza,
in principal, operatiunile efectuate cu institutiile de credit;
- operatiuni cu clientela, alta decat institutiile de credit;
- operatiuni cu titluri si operatiuni diverse;
- capitaluri proprii, asimilate si provizioane. Unele sume prezentate
in aceasta rubrica pot fi negative.
Datoriile atasate reprezentand dobanzi de platit, calculate si neajunse la
scadenta, se inscriu pe langa fiecare clasa, la pozitia "Datorii
atasate".
- pentru extrabilantiere:
- angajamente de finantare;
- angajamente de garantie;
- angajamente privind titlurile;
- operatiuni in devize;
- angajamente privind instrumentele financiare derivate;
- angajamente diverse;
- angajamente indoielnice;
- conturi de evidenta.
Angajamentele indoielnice se refera la ansamblul angajamentelor din afara
bilantului.
Coloane
Situatia - mod. 4000 - prezinta, pe coloane, soldul operatiunilor realizate
in lei si contravaloarea in lei a operatiunilor efectuate in devize, separate
dupa cum aceste operatiuni au fost efectuate cu rezidenti sau cu nerezidenti.
Repartitia intre rezidenti si nerezidenti este stabilita in functie de
calitatea agentului de contrapartida, chiar si pentru operatiunile dintre doi
agenti cu locuri de rezidenta diferita, cu exceptia titlurilor din portofoliu
pentru care separarea se face in functie de emitent.
Exemplu:
- o operatiune de pensiune livrata pe titluri realizata cu un agent
rezident va fi inscrisa in coloana "rezidenti", chiar daca titlurile
care fac obiectul operatiunii de pensiune livrata au fost emise de catre
nerezidenti.
Cu toate acestea, in mod conventional, suma din pozitia "Capital"
va fi inregistrata in coloana "rezidenti".
Coloana "Amortizari si provizioane" este rezervata inregistrarii
provizioanelor pentru depreciere sau pentru contrapartida si inregistrarii
amortizarilor, care se deduc din valoarea bruta a elementelor la care se
calculeaza; provizioanele de contrapartida constituite in lei sau in devize,
care nu sunt de natura riscului de tara, sunt inscrise in dreptul liniilor de
creante din coloana "Amortizari si provizioane".
Pentru posturile din aceasta categorie, coloana "Total"
inregistreaza sumele nete obtinute dupa deducerea provizioanelor si
amortizarilor.
Institutiile de credit trebuie sa completeze coloanele "lei",
"devize", "rezidenti" si "nerezidenti",
indiferent de sistemul de colectare a datelor pe care il aplica.
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit cu sediul in strainatate.
Institutiile de credit, persoane juridice romane, intocmesc:
- o situatie - mod. 4000 - la nivelul global al institutiei de credit
"G" (ansamblul teritoriului national si toate subunitatile din
strainatate ale institutiei de credit);
- o situatie - mod. 4000 - la nivelul teritoriului national "N"
(sediu social, sucursale si alte sedii secundare aflate in Romania);
- o situatie - mod. 4000 - pentru fiecare subunitate din strainatate a
institutiei de credit "S" (sucursale si alte sedii secundare fara
personalitate juridica aflate in strainatate).
Sucursalele din Romania ale institutiilor de credit cu sediul in
strainatate intocmesc formularul la nivelul teritoriului national in care
sucursala isi desfasoara activitatea "N" (sucursala insasi si sediile
secundare subordonate acesteia).
Moneda:
Institutiile de credit trebuie sa distinga operatiunile realizate in lei si
cele in devize, evaluate in contravaloare lei.
Periodicitate: lunar, trimestrial (trim. I, II si III) si anual.
SITUATIA PATRIMONIULUI
- mod. 4000 -
JUDETUL _______________________|_|_| FORMA DE PROPRIETATE
______________|_|_|
DENUMIREA INSTITUTIEI DE CREDIT: ACTIVITATEA (se va inscrie activitatea
____________________________________ preponderenta) _________________________
ADRESA LOC.: ___________, sector ___ Cod grupa CAEN
__________________|_|_|_|
STR.: _____________________ nr.: ___ CODUL FISCAL
______|_|_|_|_|_|_|_|_|_|_|
TELEFONUL: _________ FAXUL: ________
NUMARUL DIN REGISTRUL COMERTULUI
____________________________________
___
| N | National*) [ ]
|___|
| S | Strainatate*) [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global*) [ 3 ]
TM
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_]|___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | |Amortizari | Sume nete
|Total|
| |Cod | si |_______________|
|
| ACTIV |pozitie|provizioane| Lei |Devize | |
| | | |_______|_______|
|
| | | | R | N | R | N |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|____________________________________|_______|___________|___|___|___|___|_____|
| OPERATIUNI DE TREZORERIE SI | | | | | | |
|
| OPERATIUNI INTERBANCARE | A01 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Casa si alte valori | A10 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Casa | A11 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Alte valori | A19 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Cont curent la banci centrale | A20 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Conturi de corespondent la | | | | | | |
|
| institutii de credit (nostro) | A25 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Depozite la institutii de credit | A101 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Credite acordate institutiilor | | | | | | |
|
| de credit | A30 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Valori primite in pensiune | A40 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Valori de recuperat | A50 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante restante | A102 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante indoielnice | A70 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante atasate | A90 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| OPERATIUNI CU CLIENTELA | B01 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante comerciale | B10 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Credite de trezorerie | B3A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Credite pentru export | B20 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Credite pentru echipament | B4A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Credite pentru bunuri imobiliare | B5A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Alte credite acordate clientelei | B7A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Credite acordate clientelei | | | | | | |
|
| financiare | B80 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Valori primite in pensiune | B85 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Conturi curente debitoare | B99 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Valori de recuperat | B9J | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante restante | B102 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante indoielnice | B9K | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante atasate | B9V | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
*) "G", "N" si "S" - se completeaza, dupa
caz, de catre institutiile de credit persoane juridice romane.
"N" - se completeaza de sucursalele din Romania ale institutiilor
de credit straine.
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ]
TM
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | |Amortizari | Sume nete
|Total|
| |Cod | si |_______________|
|
| ACTIV |pozitie|provizioane| Lei |Devize |
|
| | | |_______|_______|
|
| | | | R | N | R | N |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|____________________________________|_______|___________|___|___|___|___|_____|
| OPERATIUNI CU TITLURI SI | | | | | | |
|
| OPERATIUNI DIVERSE | C0A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Titluri primite in pensiune | C1A | | | | | |
|
| livrata | | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Titluri de tranzactie | C2A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Titluri de plasament | C3A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Titluri de investitii | C4A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Conturi de decontare privind | | | | | | |
|
| operatiunile cu titluri | E6A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Decontari intrabancare | E7A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Personal si conturi asimilate | E101 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Asigurari sociale, protectia | | | | | | |
|
| sociala si conturi asimilate | E102 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Bugetul statului, fonduri | | | | | | |
|
| speciale si conturi asimilate | E103 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Impozitul pe profit amanat | E105 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Debitori diversi | E7H | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Conturi de stocuri | E70 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Conturi de regularizare | E8A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante restante | E104 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante indoielnice | E90 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante atasate | E97 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| VALORI IMOBILIZATE | F01 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Credite subordonate | F02 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Parti in cadrul societatilor | | | | | | |
|
| comerciale legate, titluri de | | | | | | |
|
| participare si titluri ale | | | | | | |
|
| activitatii de portofoliu | F10 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Dotari pentru unitatile proprii | | | | | | |
|
| din strainatate | F50 | | | | | | |
|____________________________________|_______|___________|___|___|___|___|_____|
| - Imobilizari in curs, imobilizari | | | | | | |
|
| ale activitatii de exploatare, | | | | | | |
|
| imobilizari in afara activitatii | | | | | | |
|
| de exploatare | F6A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Leasing si operatiuni asimilate | F7A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Locatie simpla | F80 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante restante | F102 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante indoielnice | F9A | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| - Creante atasate | F97 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| ACTIONARI SAU ASOCIATI | L0C | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
| TOTAL | L98 | | | | | |
|
|____________________________________|_______|___________|___|___|___|___|_____|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
SITUATIA PATRIMONIULUI
- mod. 4000 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ]
TM
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | | Lei |Devize
|Total|
| PASIV |Cod |_______|_______|
|
| |pozitie| R | N | R | N |
|
|________________________________________________|_______|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5
|
|________________________________________________|_______|___|___|___|___|_____|
| OPERATIUNI DE TREZORERIE SI OPERATIUNI | | | | | |
|
| INTERBANCARE | G01 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Imprumuturi de refinantare de la banci | | | | | |
|
| centrale | G20 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Conturi de corespondent ale institutiilor de | | | | | |
|
| credit (loro) | G25 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Depozite ale institutiilor de credit | G101 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Imprumuturi primite de la institutii de | | | | | |
|
| credit | G30 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori date in pensiune | G40 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte sume datorate | G49 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Datorii atasate | G90 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| OPERATIUNI CU CLIENTELA | H01 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Imprumuturi primite de la clientela | | | | | |
|
| financiara | H10 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori date in pensiune | H20 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Conturi curente creditoare | H40 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Conturi de factoring | H50 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Conturi de depozite | H7A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Certificate de depozit | H80 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Carnete si librete de economii | H6A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte sume datorate | H90 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Datorii atasate | H98 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE | J0A | | | | | |
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri date in pensiune livrata | J1A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri de tranzactie | J5A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri de piata interbancara | J8G | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri de creante negociabile | J8J | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Obligatiuni | J9A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte datorii constituite prin titluri | J9K | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Conturi de decontare privind operatiunile cu | | | | | |
|
| titluri | K6A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Varsaminte de efectuat privind titlurile | K65 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Decontari intrabancare | K7A | | | | | |
|________________________________________________|_______|___|___|___|___|_____|
| - Personal si conturi asimilate | K101 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Asigurari sociale, protectia sociala si | | | | | |
|
| conturi asimilate | K102 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Bugetul statului, fonduri speciale si conturi| | | | | |
|
| asimilate | K103 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Impozitul pe profit amanat | K105 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Dividende de plata | K104 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Creditori diversi | K7H | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Conturi de regularizare | K8A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Datorii atasate | K97 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ]
TM
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | | Lei |Devize
|Total|
| PASIV |Cod |_______|_______|
|
| |pozitie| R | N | R | N |
|
|________________________________________________|_______|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5
|
|________________________________________________|_______|___|___|___|___|_____|
| CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE | L01 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Capital | L9A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Prime legate de capital | L7A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Rezerve legale | L7H | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Rezerve statutare sau contractuale | L7L | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Rezerva generala pentru riscul de credit | L60 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Rezerve pentru actiuni proprii | L7M | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Rezerve din reevaluare | L7V | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Rezerve din reconversie | L7W | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte rezerve | L7Z | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Datorii subordonate | L5A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Subventii si fonduri publice alocate | L05 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Provizioane pentru riscuri si cheltuieli | L10 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Datorii atasate | L9M | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Rezultatul reportat (+/-)*1) | L90 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Profit sau pierdere (+/-)*1) | L91 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Repartizarea profitului | L103 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| TOTAL | L99 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
*1) Sumele negative trebuie sa fie precedate de semnul (-).
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
SITUATIA PATRIMONIULUI - mod. 4000 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ]
TM
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | | Lei |Devize
|Total|
| CONTURI IN AFARA BILANTULUI |Cod |_______|_______|
|
| |pozitie| R | N | R | N |
|
|________________________________________________|_______|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE DE FINANTARE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente in favoarea altor institutii de | | | | | |
|
| credit | N1B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente primite de la alte institutii de | | | | | |
|
| credit | N1M | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente in favoarea clientelei | N1R | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente primite de la clientela | | | | | |
|
| financiara si institutiile administratiei | | | | | |
|
| publice | N2Y | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE DE GARANTIE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Cautiuni, avaluri si alte garantii date altor| | | | | |
|
| institutii de credit | N3B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Cautiuni, avaluri si alte garantii primite de| | | | | |
|
| la alte institutii de credit | N4A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Garantii date pentru clientela | N5A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Garantii primite de la clientela | N7A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE PRIVIND TITLURILE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri de primit | N8B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri vandute cu posibilitate de | | | | | |
|
| rascumparare | N8Q | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte titluri de primit | N8Z | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri de livrat | N9B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri cumparate cu posibilitate de | | | | | |
|
| rascumparare | N9Q | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte titluri de livrat | N9Z | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| OPERATIUNI IN DEVIZE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni de schimb la vedere | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei cumparati si inca neprimiti | P1C | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize cumparate si inca neprimite | P1G | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei vanduti si inca nelivrati | P1M | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize vandute si inca nelivrate | P1R | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni privind devizele date si luate cu | | | | | |
|
| imprumut | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize date cu imprumut si inca nelivrate | P2C | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize luate cu imprumut si inca neprimite | P2G | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni de schimb la termen | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei de primit contra devize de livrat | P3C | | | | | |
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de livrat contra lei de primit | P101 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de primit contra lei de livrat | P4A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei de livrat contra devize de primit | P102 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de primit contra devize de livrat | P5A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de livrat contra devize de primit | P6A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Report/deport calculat anticipat | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - de primit | P8B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - de platit | P8E | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Dobanzi neajunse la scadenta in devize | | | | | |
|
| acoperite la termen | - | | | | | |
|________________________________________________|_______|___|___|___|___|_____|
| - de incasat | P9B | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - de platit | P9E | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Conturi de ajustare devize (+/-)*1) | P9T | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
*1) Sumele negative trebuie sa fie precedate de semnul (-).
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ]
TM
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | | Lei |Devize
|Total|
| CONTURI IN AFARA BILANTULUI |Cod |_______|_______|
|
| |pozitie| R | N | R | N |
|
|________________________________________________|_______|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE PRIVIND INSTRUMENTELE FINANCIARE | | | | | |
|
| DERIVATE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni cu instrumente financiare derivate| | | | | |
|
| de dobanda | | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni debitoare | Q1A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni creditoare | Q2A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Operatiuni cu instrumente financiare derivate| | | | | |
|
| de curs de schimb | | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei de primit contra devize de livrat | Q3A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de livrat contra lei de primit | Q4A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de primit contra lei de livrat | Q5A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Lei de livrat contra devize de primit | Q6A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de primit contra devize de livrat | Q7A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Devize de livrat contra devize de primit | Q8A | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE DIVERSE | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Redevente, locatii de gestiune, chirii si | | | | | |
|
| alte datorii asimilate | P103 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente primite | P104 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori primite in garantie privind | | | | | |
|
| operatiunile cu instrumente financiare | | | | | |
|
| derivate | P112 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori primite in garantie | P113 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Angajamente date | P105 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori date in garantie privind | | | | | |
|
| operatiunile cu instrumente financiare | | | | | |
|
| derivate | P114 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori date in garantie | P115 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte angajamente diverse date | P106 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte angajamente diverse primite | P111 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| ANGAJAMENTE INDOIELNICE | Q80 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| CONTURI DE EVIDENTA | - | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Mijloace fixe luate cu chirie | Q101 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori primite in pastrare sau custodie | Q102 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Creante scoase din activ, urmarite in | | | | | | |
| continuare, din care: | Q103 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Creante scoase din activ, urmarite in | | | | | |
|
| continuare potrivit dispozitiilor legale | Q108 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Credite aferente contractelor de credit | | | | | |
|
| investite cu formula executorie, urmarite| | | | | |
|
| in continuare | Q109 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Valori primite in pensiune aferente | | | | | |
|
| contractelor de credit investite cu | | | | | |
|
| formula executorie, urmarite in | | | | | |
|
| continuare | Q110 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Titluri primite in pensiune livrata | | | | | |
|
| aferente contractelor de credit investite| | | | | |
|
| cu formula executorie, urmarite in | | | | | |
|
| continuare | Q111 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Dobanzi aferente contractelor de credit | | | | | |
|
| investite cu formula executorie, urmarite| | | | | |
|
| in continuare | Q112 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte creante scoase din activ, urmarite | | | | | |
|
| in continuare | Q113 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Creante atasate | Q114 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ]
TM
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4000 | - mii lei -
|___________|__________________________________________________________________
| | | Lei |Devize
|Total|
| CONTURI IN AFARA BILANTULUI |Cod |_______|_______|
|
| |pozitie| R | N | R | N |
|
|________________________________________________|_______|___|___|___|___|_____|
| A | B | 1 | 2 | 3 | 4 | 5
|
|________________________________________________|_______|___|___|___|___|_____|
| - Debitori din penalitati pretinse | Q104 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Amortizarea aferenta gradului de neutilizare | | | | | |
|
| a mijloacelor fixe | Q105 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori primite | Q106 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Alte valori date | Q107 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Capital social subscris si varsat in devize | Q115 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Capital de dotare in devize | Q116 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Prime de emisiune platite in devize | Q117 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
| - Stocuri de natura obiectelor de inventar | Q118 | | | | |
|
|________________________________________________|_______|___|___|___|___|_____|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
2. OPERATIUNI CU CLIENTELA - mod. 4014 -
PREZENTARE
Situatia - mod. 4014 - cuprinde operatiunile cu clientela, care sunt
inregistrate in conturile din clasele 2, 4 si 5, in afara de creantele si
datoriile atasate. Clientela cuprinde clientela nefinanciara si clientela
financiara (organisme de plasament colectiv in valori mobiliare, institutii
financiare, altele decat institutiile de credit).
Prin exceptie, pozitiile de creante restante si creante indoielnice includ
si creantele atasate aferente.
CONTINUT
- filele 1 - 3 si 5 se refera la clientela nefinanciara;
- fila 4 priveste clientela financiara asa cum a fost definita mai sus.
Fila 1
Linii
Acestea detaliaza finantarile (credite acordate clientelei; valorile
primite in pensiune; conturi curente debitoare; credite subordonate; parti si
titluri de participare la alte societati cu caracter nefinanciar, leasing si
operatiuni asimilate) si resursele colectate de la clientela nefinanciara.
Coloane
Acestea disting calitatea de rezident sau nerezident a agentilor
contrapartida.
Fila 2
Linii
Reprezinta finantarile, inclusiv leasingul, creantele restante si
indoielnice aferente, precum si resursele grupate pe categorii. Unele categorii
de credite si de resurse sunt grupate in functie de durata lor initiala: pentru
credite (mai mica sau egala cu un an, intre unu si cinci ani inclusiv si mai
mare de cinci ani), iar pentru resurse (mai mica sau egala cu o luna, intre o
luna si trei luni inclusiv, intre trei si sase luni inclusiv, intre sase si
noua luni inclusiv, intre noua si douasprezece luni inclusiv si mai mare de
douasprezece luni).
Coloane
Reprezinta detalierea clientelei nefinanciare rezidente in functie de sase
categorii de agenti (societati nefinanciare, intreprinzatori individuali,
persoane fizice, societati de asigurare si de capitalizare, administratii
publice si administratii private).
Fila 3
Cuprinde, in exclusivitate, creditele acordate clientelei nefinanciare
nerezidente.
Linii
Cuprind diferitele categorii de credite.
Coloane
Reprezinta defalcarea creditelor in functie de durata initiala (mai mica
sau egala cu un an, intre unu si cinci ani inclusiv si mai mare de cinci ani).
Fila 4
Linii
Reprezinta principalele operatiuni realizate cu clientela financiara,
inclusiv creantele restante si indoielnice aferente.
Coloane
Reprezinta structura clientelei financiare, astfel:
- rezidenti (organisme de plasament colectiv in valori mobiliare;
institutii financiare, altele decat institutiile de credit);
- nerezidenti.
Fila 5
Linii
Reprezinta finantarile, inclusiv leasingul, creantele restante si
indoielnice aferente, precum si resursele grupate pe categorii. Unele categorii
de credite si de resurse sunt grupate in functie de durata lor initiala: pentru
credite (mai mica sau egala cu un an, intre unu si cinci ani inclusiv si mai
mare de cinci ani), iar pentru resurse (mai mica sau egala cu o luna, intre o
luna si trei luni inclusiv, intre trei si sase luni inclusiv, intre sase si
noua luni inclusiv, intre noua si douasprezece luni inclusiv si mai mare de
douasprezece luni).
Coloane
Reprezinta detalierea clientelei nefinanciare nerezidente in functie de
sase categorii de agenti (societati nefinanciare, intreprinzatori individuali,
persoane fizice, societati de asigurare si de capitalizare, administratii
publice si administratii private).
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit cu sediul in strainatate.
Institutiile de credit persoane juridice romane, intocmesc formularul la
nivelul global al institutiei de credit - "G" - (ansamblul
teritoriului national si toate subunitatile din strainatate ale institutiei de
credit), iar sucursalele din Romania ale institutiilor de credit cu sediul in
strainatate intocmesc formularul la nivelul teritoriului national in care
sucursala isi desfasoara activitatea - "N" - (sucursala insasi si
sediile secundare subordonate acesteia).
Moneda:
Institutiile de credit raporteaza o situatie - mod. 4014 - stabilita in lei
pentru operatiunile efectuate in lei si o situatie - mod. 4014 - stabilita in
contravaloare lei pentru operatiunile efectuate in devize, pentru toate
devizele reunite.
Periodicitate: trimestrial (trim. I, II si III) si anual.
OPERATIUNI CU CLIENTELA - mod. 4014 -
Clientela nefinanciara
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National*[ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ ]
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
___________
| mod. 4014 | - mii lei -
|___________|__________________________________________________________________
| |Cod | SUME
|
| ACTIV
|pozitie|_____________________|
| |
|Rezidenti|Nerezidenti|
|________________________________________________|_______|_________|___________|
| A | B | 1 | 2
|
|________________________________________________|_______|_________|___________|
| CREANTE COMERCIALE | | |
|
|________________________________________________|_______|_________|___________|
| - Scont si operatiuni asimilate | B11 | |
|
|________________________________________________|_______|_________|___________|
| - Factoring | B12 | |
|
|________________________________________________|_______|_________|___________|
| - Alte creante comerciale | B19 | |
|
|________________________________________________|_______|_________|___________|
| CREDITE DE TREZORERIE | | |
|
|________________________________________________|_______|_________|___________|
| - Vanzari in rate | B3F | |
|
|________________________________________________|_______|_________|___________|
| - Credite acordate persoanelor fizice | B3G | |
|
|________________________________________________|_______|_________|___________|
| - Diferente de rambursat legate de utilizarea | | |
|
| cartilor de plata | B3H | |
|
|________________________________________________|_______|_________|___________|
| - Utilizari din deschideri de credite | | |
|
| permanente | B3J | |
|
|________________________________________________|_______|_________|___________|
| - Credit global de exploatare | B3L | |
|
|________________________________________________|_______|_________|___________|
| - Credite pentru finantarea stocurilor | B3M | |
|
|________________________________________________|_______|_________|___________|
| - Credite garantate cu valori financiare | | |
|
|________________________________________________|_______|_________|___________|
| - Credite garantate cu depozite la termen si | | |
|
| certificate de depozit | B3P | |
|
|________________________________________________|_______|_________|___________|
| - Credite garantate cu alte valori financiare| B3Q | |
|
|________________________________________________|_______|_________|___________|
| - Credite acordate importatorilor | B103 | |
|
|________________________________________________|_______|_________|___________|
| - Alte credite de trezorerie | B3Z | |
|
|________________________________________________|_______|_________|___________|
| CREDITE PENTRU EXPORT | | |
|
|________________________________________________|_______|_________|___________|
| - Credite garantate cu creante asupra | | |
|
| strainatatii | B25 | | |
|________________________________________________|_______|_________|___________|
| - Credite furnizori | B26 | |
|
|________________________________________________|_______|_________|___________|
| - Credite comerciale acordate nerezidentilor | B27 | |
|
|________________________________________________|_______|_________|___________|
| - Alte credite pentru export | B29 | |
|
|________________________________________________|_______|_________|___________|
| CREDITE PENTRU ECHIPAMENT | B4A | |
|
|________________________________________________|_______|_________|___________|
| CREDITE PENTRU BUNURI IMOBILIARE | | |
|
|________________________________________________|_______|_________|___________|
| - Credite investitori | B5G | |
|
|________________________________________________|_______|_________|___________|
| - Credite promotori | B60 | |
|
|________________________________________________|_______|_________|___________|
| ALTE CREDITE ACORDATE CLIENTELEI | B7A | |
|
|________________________________________________|_______|_________|___________|
| VALORI PRIMITE IN PENSIUNE | B85 | |
|
|________________________________________________|_______|_________|___________|
| CONTURI CURENTE DEBITOARE | B99 | |
|
|________________________________________________|_______|_________|___________|
| CREDITE SUBORDONATE LA TERMEN | F03 | |
|
|________________________________________________|_______|_________|___________|
| CREDITE SUBORDONATE PE DURATA NEDETERMINATA | F05 | |
|
|________________________________________________|_______|_________|___________|
| PARTI SI TITLURI DE PARTICIPARE IN SOCIETATI CU| | |
|
| CARACTER NEFINANCIAR | F20 | |
|
|________________________________________________|_______|_________|___________|
| LEASING SI OPERATIUNI ASIMILATE | F73 | |
|
|________________________________________________|_______|_________|___________|
*) "G" - se completeaza de catre institutiile de credit persoane
juridice romane.
"N" - se completeaza de sucursalele din Romania ale institutiilor
de credit straine.
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ ]
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
___________
| mod. 4014 | - mii lei -
|___________|__________________________________________________________________
| PASIV |Cod | SUME |
|
|pozitie|_____________________|
| |
|Rezidenti|Nerezidenti|
|________________________________________________|_______|_________|___________|
| A | B | 1 | 2
|
|________________________________________________|_______|_________|___________|
| VALORI DATE IN PENSIUNE | H20 | |
|
|________________________________________________|_______|_________|___________|
| CONTURI CURENTE CREDITOARE | H40 | |
|
|________________________________________________|_______|_________|___________|
| CONTURI DE FACTORING | | |
|
|________________________________________________|_______|_________|___________|
| - Conturi de factoring disponibile | H51 | |
|
|________________________________________________|_______|_________|___________|
| - Conturi de factoring indisponibile | H52 | |
|
|________________________________________________|_______|_________|___________|
| CONTURI DE DEPOZITE | H7A | |
|
|________________________________________________|_______|_________|___________|
| - Depozite la vedere | H101 | |
|
|________________________________________________|_______|_________|___________|
| - Depozite la termen | H102 | |
|
|________________________________________________|_______|_________|___________|
| - Depozite colaterale | H103 | |
|
|________________________________________________|_______|_________|___________|
| CERTIFICATE DE DEPOZIT, CARNETE SI LIBRETE DE | | |
|
| ECONOMII | | |
|
|________________________________________________|_______|_________|___________|
| - Certificate de depozit | H80 | |
|
|________________________________________________|_______|_________|___________|
| - Carnete si librete de economii | H6A | |
|
|________________________________________________|_______|_________|___________|
| ALTE SUME DATORATE | H90 | |
|
|________________________________________________|_______|_________|___________|
| IMPRUMUTURI SUBORDONATE LA TERMEN | L5D | |
|
|________________________________________________|_______|_________|___________|
| IMPRUMUTURI SUBORDONATE PE DURATA | | |
|
| NEDETERMINATA | L5N | |
|
|________________________________________________|_______|_________|___________|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
OPERATIUNI CU CLIENTELA - mod. 4014 -
Clientela nefinanciara rezidenta
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ ]
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
SN - Societati nefinanciare
I - Intreprinzatori individuali
SA - Societati de asigurare si de capitalizare
A - Administratii publice
AP - Administratii private
___________
| mod. 4014 | - mii lei -
|___________|__________________________________________________________________
| |Cod | REZIDENTI
|
| ACTIV
|pozitie|____________________________|
| | |SN | I |Persoane|SA | A |AP
|
| | | | |fizice | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE COMERCIALE | B10 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE DE TREZORERIE - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B3B | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B3C | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B104 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| din care: (toate termenele) | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - vanzari in rate | B3F | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - diferente de rambursat legate de | | | | | | |
|
| utilizarea cartilor de plata | B3H | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - utilizari din deschideri de credite | | | | | | |
|
| permanente | B3J | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - credit global de exploatare | B3L | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE PENTRU EXPORT - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B21 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B22 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B105 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE PENTRU ECHIPAMENT - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B4B | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B4C | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B106 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE PENTRU BUNURI IMOBILIARE - pe | | | | | | |
|
| termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B5B | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B5C | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B107 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| ALTE CREDITE ACORDATE CLIENTELEI - pe | | | | | | |
|
| termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B7B | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B7C | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B108 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| VALORI PRIMITE IN PENSIUNE | B85 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI CURENTE DEBITOARE | B99 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE RESTANTE | B102 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE INDOIELNICE | B9K | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE SUBORDONATE LA TERMEN | F03 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE SUBORDONATE PE DURATA | | | | | | |
|
| NEDETERMINATA | F05 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE RESTANTE PRIVIND CREDITELE | | | | | | |
|
| SUBORDONATE | F103 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE INDOIELNICE PRIVIND CREDITELE | | | | | | |
|
| SUBORDONATE | F09 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| LEASING SI OPERATIUNI ASIMILATE | F73 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE RESTANTE PRIVIND OPERATIUNI DE | | | | | | |
|
| LEASING SI OPERATIUNI ASIMILATE | F105 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE INDOIELNICE PRIVIND OPERATIUNI | | | | | | |
|
| DE LEASING SI OPERATIUNI ASIMILATE | F76 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ ]
Data: [_,_]_,_[_,_] de credit: [_,_,_,_,_] |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
SN - Societati nefinanciare
I - Intreprinzatori individuali
SA - Societati de asigurare si de capitalizare
A - Administratii publice
AP - Administratii private
___________
| mod. 4014 | - mii lei -
|___________|__________________________________________________________________
| |Cod | REZIDENTI
|
| PASIV
|pozitie|____________________________|
| | |SN | I |Persoane|SA | A |AP
|
| | | | |fizice | | | |
|_________________________________________|_______|___|___|________|___|___|___|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|_________________________________________|_______|___|___|________|___|___|___|
| VALORI DATE IN PENSIUNE | H20 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI CURENTE CREDITOARE | H40 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI DE FACTORING | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - Conturi de factoring disponibile | H51 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - Conturi de factoring indisponibile | H52 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI DE DEPOZITE - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 luna | H104 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 3 luni inclusiv | H105 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 3 - 6 luni inclusiv | H106 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 6 - 9 luni inclusiv | H107 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 9 - 12 luni inclusiv | H108 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mari de 12 luni | H109 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CERTIFICATE DE DEPOZIT - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 luna | H110 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 3 luni inclusiv | H111 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 3 - 6 luni inclusiv | H112 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 6 - 9 luni inclusiv | H113 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 9 - 12 luni inclusiv | H114 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mari de 12 luni | H115 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CARNETE SI LIBRETE DE ECONOMII - pe | | | | | | |
|
| termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 luna | H116 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 3 luni inclusiv | H117 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 3 - 6 luni inclusiv | H118 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 6 - 9 luni inclusiv | H119 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 9 - 12 luni inclusiv | H120 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mari de 12 luni | H121 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| IMPRUMUTURI SUBORDONATE LA TERMEN | L5D | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| IMPRUMUTURI SUBORDONATE PE DURATA | | | | | | |
|
| NEDETERMINATA | L5N | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
OPERATIUNI CU CLIENTELA
- mod. 4014 -
Clientela nefinanciara nerezidenta
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4014 | - mii lei -
|___________|__________________________________________________________________
| | | NEREZIDENTI - pe termene
|
| ACTIV |Cod
|___________________________________|
| |pozitie| Mai mici sau | Intre | Peste
|
| | | egale cu 1 an | 1 - 5 ani | 5 ani
|
|__________________________________|_______|_______________|___________|_______|
| A | B | 1 | 2 | 3
|
|__________________________________|_______|_______________|___________|_______|
| CREDITE DE TREZORERIE | B3A | | |
|
|__________________________________|_______|_______________|___________|_______|
| CREDITE PENTRU EXPORT | B20 | | |
|
|__________________________________|_______|_______________|___________|_______|
| CREDITE PENTRU ECHIPAMENT | B4A | | |
|
|__________________________________|_______|_______________|___________|_______|
| CREDITE PENTRU BUNURI IMOBILIARE | B5A | | |
|
|__________________________________|_______|_______________|___________|_______|
| ALTE CREDITE ACORDATE CLIENTELEI | B7A | | |
|
|__________________________________|_______|_______________|___________|_______|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
OPERATIUNI CU CLIENTELA
- mod. 4014 -
Clientela financiara
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 4 | | G | Global [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4014 | - mii lei -
|___________|__________________________________________________________________
| | | Rezidenti |
|
| | |_________________________|
|
| |Cod |Organisme de|Institutii
|Nerezidenti|
| |pozitie|plasament |financiare, |
|
| | |colectiv |altele decat|
|
| | |in valori |institutiile|
|
| | |mobiliare |de credit |
|
|________________________________|_______|____________|____________|___________|
| A | B | 1 | 2 | 3
|
|________________________________|_______|____________|____________|___________|
| ACTIV | | | |
|
|________________________________|_______|____________|____________|___________|
| Credite de pe o zi pe alta | | | |
|
| acordate clientelei financiare | B81 | | |
|
|________________________________|_______|____________|____________|___________|
| Credite la termen acordate | | | |
|
| clientelei financiare | B82 | | |
|
|________________________________|_______|____________|____________|___________|
| Valori primite in pensiune de | | | |
|
| pe o zi pe alta | B86 | | |
|
|________________________________|_______|____________|____________|___________|
| Valori primite in pensiune la | | | |
|
| termen | B87 | | |
|
|________________________________|_______|____________|____________|___________|
| Conturi curente debitoare | B99 | | |
|
|________________________________|_______|____________|____________|___________|
| Creante restante | B102 | | |
|
|________________________________|_______|____________|____________|___________|
| Creante indoielnice | B9K | | |
|
|________________________________|_______|____________|____________|___________|
| Credite subordonate la termen | F03 | | |
|
|________________________________|_______|____________|____________|___________|
| Credite subordonate pe durata | | | |
|
| nedeterminata | F05 | | |
|
|________________________________|_______|____________|____________|___________|
| Creante restante privind | | | |
|
| creditele subordonate | F103 | | |
|
|________________________________|_______|____________|____________|___________|
| Creante indoielnice privind | | | |
|
| creditele subordonate | F09 | | |
|
|________________________________|_______|____________|____________|___________|
| PASIV | | | |
|
|________________________________|_______|____________|____________|___________|
| Imprumuturi de pe o zi pe alta | | | |
|
| de la clientela financiara | H11 | | |
|
|________________________________|_______|____________|____________|___________|
| Imprumuturi la termen de la | | | | |
| clientela financiara | H12 | | |
|
|________________________________|_______|____________|____________|___________|
| Valori date in pensiune de pe o| | | |
|
| zi pe alta | H21 | | |
|
|________________________________|_______|____________|____________|___________|
| Valori date in pensiune la | | | |
|
| termen | H22 | | |
|
|________________________________|_______|____________|____________|___________|
| Conturi curente creditoare | H40 | | |
|
|________________________________|_______|____________|____________|___________|
| Imprumuturi subordonate la | | | |
|
| termen | L5D | | |
|
|________________________________|_______|____________|____________|___________|
| Imprumuturi subordonate pe | | | |
|
| durata nedeterminata | L5N | | |
|
|________________________________|_______|____________|____________|___________|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
OPERATIUNI CU CLIENTELA
- mod. 4014 -
Clientela nefinanciara
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 5 | | G | Global [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
SN - Societati nefinanciare
I - Intreprinzatori individuali
SA - Societati de asigurare si de capitalizare
A - Administratii publice
AP - Administratii private
___________
| mod. 4014 | - mii lei -
|___________|__________________________________________________________________
| | | REZIDENTI
|
| ACTIV |Cod
|____________________________|
| |pozitie|SN | I |Persoane|SA | A |AP
|
| | | | |fizice | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE COMERCIALE | B10 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE DE TREZORERIE - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B3B | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B3C | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B104 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| din care: (toate termenele) | | | | | | | |
|_________________________________________|_______|___|___|________|___|___|___|
| - vanzari in rate | B3F | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - diferente de rambursat legate de | | | | | | |
|
| utilizarea cartilor de plata | B3H | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - utilizari din deschideri de credite | | | | | | |
|
| permanente | B3J | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - credit global de exploatare | B3L | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE PENTRU EXPORT - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B21 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B22 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B105 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE PENTRU ECHIPAMENT - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B4B | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B4C | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B106 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE PENTRU BUNURI IMOBILIARE - pe | | | | | | |
|
| termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B5B | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B5C | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B107 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| ALTE CREDITE ACORDATE CLIENTELEI - pe | | | | | | |
|
| termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 an | B7B | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 5 ani | B7C | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - peste 5 ani | B108 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| VALORI PRIMITE IN PENSIUNE | B85 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI CURENTE DEBITOARE | B99 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE RESTANTE | B102 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE INDOIELNICE | B9K | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE SUBORDONATE LA TERMEN | F03 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREDITE SUBORDONATE PE DURATA | | | | | | |
|
| NEDETERMINATA | F05 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE RESTANTE PRIVIND CREDITELE | | | | | | |
|
| SUBORDONATE | F103 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE INDOIELNICE PRIVIND CREDITELE | | | | | | |
|
| SUBORDONATE | F09 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| LEASING SI OPERATIUNI ASIMILATE | F73 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE RESTANTE PRIVIND OPERATIUNI DE | | | | | | |
|
| LEASING SI OPERATIUNI ASIMILATE | F105 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CREANTE INDOIELNICE PRIVIND OPERATIUNI | | | | | | |
|
| DE LEASING SI OPERATIUNI ASIMILATE | F76 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 5 | | G | Global [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
SN - Societati nefinanciare
I - Intreprinzatori individuali
SA - Societati de asigurare si de capitalizare
A - Administratii publice
AP - Administratii private
___________
| mod. 4014 | - mii lei -
|___________|__________________________________________________________________
| | | NEREZIDENTI
|
| PASIV |Cod
|____________________________|
| |pozitie|SN | I |Persoane|SA | A |AP
|
| | | | |fizice | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|_________________________________________|_______|___|___|________|___|___|___|
| VALORI DATE IN PENSIUNE | H20 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI CURENTE CREDITOARE | H40 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI DE FACTORING | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - Conturi de factoring disponibile | H51 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - Conturi de factoring indisponibile | H52 | | | X | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CONTURI DE DEPOZITE - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 luna | H104 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 3 luni inclusiv | H105 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 3 - 6 luni inclusiv | H106 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 6 - 9 luni inclusiv | H107 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 9 - 12 luni inclusiv | H108 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mari de 12 luni | H109 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CERTIFICATE DE DEPOZIT - pe termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 luna | H110 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 3 luni inclusiv | H111 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 3 - 6 luni inclusiv | H112 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 6 - 9 luni inclusiv | H113 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 9 - 12 luni inclusiv | H114 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mari de 12 luni | H115 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| CARNETE SI LIBRETE DE ECONOMII - pe | | | | | | |
|
| termene: | | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mici sau egale cu 1 luna | H116 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 1 - 3 luni inclusiv | H117 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 3 - 6 luni inclusiv | H118 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 6 - 9 luni inclusiv | H119 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - intre 9 - 12 luni inclusiv | H120 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| - mai mari de 12 luni | H121 | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| IMPRUMUTURI SUBORDONATE LA TERMEN | L5D | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
| IMPRUMUTURI SUBORDONATE PE DURATA | | | | | | |
|
| NEDETERMINATA | L5N | | | | | |
|
|_________________________________________|_______|___|___|________|___|___|___|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
3. PORTOFOLIUL DE TITLURI - mod. 4020 -
PREZENTARE
Situatia - mod. 4020 - cuprinde portofoliul de titluri diferentiat in
functie de metodele de evaluare a titlurilor, de natura titlurilor, de
categoria emitentului si de admiterea la cota unei burse de valori, in afara de
creantele si datoriile atasate.
CONTINUT
Linii
Titlurile din portofoliu sunt grupate dupa categoria contabila a acestora
(titluri de tranzactie, titluri de plasament, titluri de investitii, parti in
societatile comerciale legate, titluri de participare si titluri ale
activitatii de portofoliu), caracterul fix sau variabil al veniturilor pe care
le genereaza (titluri cu venit fix sau variabil), natura titlurilor si dupa
cotatia bursiera. Fiecare pozitie reflecta o singura categorie de titluri;
institutiile de credit trebuie sa evidentieze atat titlurile romanesti, cat si
pe cele straine asimilate.
Pozitiile "alte titluri cu venit fix" (fila 1) cuprind titlurile
subordonate si, daca este cazul, alte titluri cu venit fix neincluse la alte
pozitii.
Pozitiile "titluri cu venit fix, altele decat obligatiunile"
(filele 2, 3, 4 si 5) cuprind totalitatea titlurilor cu venit fix in afara de
obligatiuni.
Coloane
Coloanele filei 1 corespund metodelor de evaluare a titlurilor:
Coloana 1 "Valoare bruta contabila" inregistreaza:
- valoarea justa - in cazul titlurilor evaluate la valoarea justa;
- costul amortizat - in cazul titlurilor cu venit fix evaluate la costul
amortizat, utilizand metoda ratei efective a dobanzii;
- costul de achizitie - in cazul titlurilor cu venit variabil evaluate la
cost;
- costul de achizitie, valoarea determinata in urma aplicarii metodei
punerii in echivalenta sau cea determinata prin contabilizarea ca active
financiare disponibile pentru vanzare, dupa caz - in cazul partilor in
societatile comerciale legate, titlurilor de participare si titlurilor
activitatii de portofoliu.
Coloana 2 "Valoare la pretul de piata" inregistreaza:
- pretul pietei din ziua cea mai recenta pentru titlurile de tranzactie;
- pretul pietei in functie de cotarea sau necotarea titlurilor de plasament
si de investitii.
Valoarea titlurilor cotate se stabileste pe baza cursului cel mai recent,
iar a titlurilor necotate in functie de valoarea probabila de negociere
determinata, de regula, in functie de cursurile utilizate in tranzactiile cele
mai recente;
- valoarea actuala sau de utilitate determinata in functie de situatia
financiara a emitentului, de cotatia titlurilor si de alti factori pentru
partile in societatile comerciale legate, titlurile de participare si titlurile
activitatii de portofoliu.
Coloana 3 "Valoare de rambursare", se completeaza numai pentru
titlurile de plasament cu venit fix si pentru portofoliul de titluri de
investitii.
Filele 2, 3, 4 si 5 reiau valorile filei 1 pentru fiecare categorie de
emitenti rezidenti - institutii de credit, organisme de plasament colectiv in
valori mobiliare, institutii financiare (altele decat institutiile de credit),
statul, administratii publice (in afara de stat) si alta clientela financiara -
si global, pentru emitentii nerezidenti.
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv sucursalele
din Romania ale institutiilor de credit cu sediul in strainatate.
Moneda:
Institutiile de credit raporteaza o situatie - mod. 4020 - stabilita in lei
pentru portofoliul de titluri exprimate in lei si o situatie - mod. 4020 -
stabilita in contravaloare lei pentru portofoliul de titluri exprimate in
devize, pentru toate devizele reunite.
Periodicitate: trimestrial (trim. I, II si III) si anual.
PORTOFOLIUL DE TITLURI
- mod. 4020 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 1 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4020 | - mii lei -
|___________|__________________________________________________________________
| ACTIV |Cod |Valoare |Valoare la|Valoare
de|
| |pozitie|bruta |pretul de
|rambursare|
| | |contabila|piata |
|
|______________________________________|_______|_________|__________|__________|
| A | B | 1 | 2 | 3
|
|______________________________________|_______|_________|__________|__________|
| TITLURI DE TRANZACTIE | | | |
|
| (exclusiv titlurile date cu imprumut)| | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX | | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri de piata interbancara | 012 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri de creante negociabile | | | |
|
|______________________________________|_______|_________|__________|__________|
| - certificate de trezorerie | 021 | | |
|
|______________________________________|_______|_________|__________|__________|
| - certificate de depozit | 022 | | |
|
|______________________________________|_______|_________|__________|__________|
| - bonuri ale institutiilor si | | | |
|
| societatilor financiare | 023 | | |
|
|______________________________________|_______|_________|__________|__________|
| - bilete de trezorerie | 024 | | |
|
|______________________________________|_______|_________|__________|__________|
| - alte titluri de creante | | | |
|
| negociabile | 025 | | |
|
|______________________________________|_______|_________|__________|__________|
| - obligatiuni | 030 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri subordonate | 031 | | | |
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit fix | 040 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT VARIABIL | | | |
|
|______________________________________|_______|_________|__________|__________|
| - actiuni | 061 | | |
|
|______________________________________|_______|_________|__________|__________|
| - parti in organisme de plasament | | | |
|
| colectiv in valori mobiliare | - | | |
|
|______________________________________|_______|_________|__________|__________|
| - parti pe termen scurt in OPCVM | 063 | | |
|
|______________________________________|_______|_________|__________|__________|
| - alte parti in OPCVM | 064 | | |
|
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit variabil | 065 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI DE PLASAMENT | | | |
|
| (exclusiv titlurile date cu imprumut)| | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX | | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri de piata interbancara | 072 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri de creante negociabile | - | | |
|
|______________________________________|_______|_________|__________|__________|
| - certificate de trezorerie | 081 | | |
|
|______________________________________|_______|_________|__________|__________|
| - certificate de depozit | 082 | | |
|
|______________________________________|_______|_________|__________|__________|
| - bonuri ale institutiilor si | | | |
|
| societatilor financiare | 083 | | |
|
|______________________________________|_______|_________|__________|__________|
| - bilete de trezorerie | 084 | | |
|
|______________________________________|_______|_________|__________|__________|
| - alte titluri de creante | | | |
|
| negociabile | 085 | | |
|
|______________________________________|_______|_________|__________|__________|
| - obligatiuni | 090 | | | |
|______________________________________|_______|_________|__________|__________|
| - titluri subordonate | 095 | | |
|
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit fix | 100 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT VARIABIL | | | |
|
|______________________________________|_______|_________|__________|__________|
| - actiuni | 121 | | |
|
|______________________________________|_______|_________|__________|__________|
| - parti in organisme de plasament | | | |
|
| colectiv in valori mobiliare | - | | |
|
|______________________________________|_______|_________|__________|__________|
| - parti pe termen scurt in OPCVM | 123 | | |
|
|______________________________________|_______|_________|__________|__________|
| - alte parti in OPCVM | 124 | | |
|
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit variabil | 125 | | |
|
|______________________________________|_______|_________|__________|__________|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 1 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4020 | - mii lei -
|___________|__________________________________________________________________
| ACTIV |Cod |Valoare |Valoare la|Valoare
de|
| |pozitie|bruta |pretul de
|rambursare|
| | |contabila|piata |
|
|______________________________________|_______|_________|__________|__________|
| A | B | 1 | 2 | 3
|
|______________________________________|_______|_________|__________|__________|
| TITLURI DE INVESTITII | | | |
|
| (exclusiv titlurile date cu imprumut)| | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX | | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri de piata interbancara | 141 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri de creante negociabile | - | | |
|
|______________________________________|_______|_________|__________|__________|
| - certificate de trezorerie | 143 | | |
|
|______________________________________|_______|_________|__________|__________|
| - certificate de depozit | 144 | | |
|
|______________________________________|_______|_________|__________|__________|
| - bonuri ale institutiilor si | | | |
|
| societatilor financiare | 145 | | |
|
|______________________________________|_______|_________|__________|__________|
| - bilete de trezorerie | 146 | | |
|
|______________________________________|_______|_________|__________|__________|
| - alte titluri de creante | | | |
|
| negociabile | 147 | | |
|
|______________________________________|_______|_________|__________|__________|
| - obligatiuni | 150 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri subordonate | 155 | | |
|
|______________________________________|_______|_________|__________|__________|
| - alte titluri cu venit fix | 160 | | |
|
|______________________________________|_______|_________|__________|__________|
| PARTI IN CADRUL SOCIETATILOR | | | | |
| COMERCIALE LEGATE | | | |
|
| (exclusiv titlurile date cu imprumut)| 200 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI DE PARTICIPARE | | | |
|
| (exclusiv titlurile date cu imprumut)| 210 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU| | | |
|
| (exclusiv titlurile date cu imprumut)| 220 | | |
|
|______________________________________|_______|_________|__________|__________|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
PORTOFOLIUL DE TITLURI
- mod. 4020 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 2 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
VB - Valoare bruta contabila
VP - Valoare la pretul de piata
VR - Valoare de rambursare
___________
| mod. 4020 | - mii lei -
|___________|__________________________________________________________________
| | | EMITENTI REZIDENTI
|
| |
|_____________________________|
| |Cod |Institutii de |Organisme de
|
| |pozitie|credit |plasament
|
| | | |colectiv
|
| | | |in valori
|
| | | |mobiliare
|
| |_______|______________|______________|
| | | VB | VP | VR | VB | VP | VR
|
|________________________________________|_______|____|____|____|____|____|____|
| A | B | 1 | 2 | 3 | 4 | 5 | 6 |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE TRANZACTIE | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni | 030 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat | | | | | | |
|
| obligatiunile | 050 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL | 060 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PLASAMENT | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni | - | | | | | | |
|________________________________________|_______|____|____|____|____|____|____|
| - cotate | 091 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - necotate | 092 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat | | | | | | |
|
| obligatiunile | 110 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - cotate | 131 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - necotate | 132 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE INVESTITII | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - cotate | 151 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - necotate | 152 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat | | | | | | |
|
| obligatiunile | 170 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| PARTI IN SOCIETATI COMERCIALE LEGATE | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate | 201 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate | 202 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PARTICIPARE | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate | 211 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate | 212 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate | 221 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate | 222 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
PORTOFOLIUL DE TITLURI
- mod. 4020 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 3 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
VB - Valoare bruta contabila
VP - Valoare la pretul de piata
VR - Valoare de rambursare
___________
| mod. 4020 | - mii lei -
|___________|__________________________________________________________________
| | | EMITENTI REZIDENTI
|
| |
|_____________________________|
| | |Institutii |
|
| |Cod |financiare, | Statul
|
| |pozitie|altele decat |
|
| | |institutiile |
|
| | |de credit |
|
| |_______|______________|______________|
| | | VB | VP | VR | VB | VP | VR
|
|________________________________________|_______|____|____|____|____|____|____|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE TRANZACTIE | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | | |
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni | 030 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat | | | | | | |
|
| obligatiunile | 050 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL | 060 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PLASAMENT | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - cotate | 091 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - necotate | 092 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat | | | | | | |
|
| obligatiunile | 110 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - cotate | 131 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - necotate | 132 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE INVESTITII | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - cotate | 151 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - necotate | 152 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat | | | | | | |
|
| obligatiunile | 170 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| PARTI IN SOCIETATI COMERCIALE LEGATE | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate | 201 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate | 202 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PARTICIPARE | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate | 211 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate | 212 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate | 221 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate | 222 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
PORTOFOLIUL DE TITLURI
- mod. 4020 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 4 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
VB - Valoare bruta contabila
VP - Valoare la pretul de piata
VR - Valoare de rambursare
___________
| mod. 4020 | - mii lei -
|___________|__________________________________________________________________
| | | EMITENTI REZIDENTI
|
| |
|_____________________________|
| | Cod |Administratii |Alta
clientela|
| |pozitie|publice, in |nefinanciara
|
| | |afara de stat |
|
|
|_______|______________|______________|
| | | VB | VP | VR | VB | VP | VR
|
|________________________________________|_______|____|____|____|____|____|____|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE TRANZACTIE | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni | 030 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat | | | | | | |
|
| obligatiunile | 050 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL | 060 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PLASAMENT | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT FIX | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - cotate | 091 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - necotate | 092 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat | | | | | | |
|
| obligatiunile | 110 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI CU VENIT VARIABIL | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - cotate | 131 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - necotate | 132 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE INVESTITII | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - obligatiuni | - | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - cotate | 151 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - necotate | 152 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cu venit fix, altele decat | | | | | | |
|
| obligatiunile | 170 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| PARTI IN SOCIETATI COMERCIALE LEGATE | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate | 201 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate | 202 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI DE PARTICIPARE | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate | 211 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate | 212 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU | | | | | | |
|
| (exclusiv titluri date cu imprumut) | | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri cotate | 221 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
| - titluri necotate | 222 | | | | | |
|
|________________________________________|_______|____|____|____|____|____|____|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
PORTOFOLIUL DE TITLURI
- mod. 4020 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 5 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4020 | - mii lei -
|___________|__________________________________________________________________
| | | EMITENTI NEREZIDENTI
|
| |
|_______________________________|
| | | Total
|
| | Cod
|_______________________________|
| |pozitie|Valoare |Valoare la|Valoare
de|
| | |bruta |pretul de
|rambursare|
| | |contabila|piata |
|
|______________________________________|_______|_________|__________|__________|
| A | B | 1 | 2 | 3
|
|______________________________________|_______|_________|__________|__________|
| TITLURI DE TRANZACTIE | | | |
|
| (exclusiv titluri date cu imprumut) | | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX | - | | |
|
|______________________________________|_______|_________|__________|__________|
| - obligatiuni | 030 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri cu venit fix, altele | | | |
|
| decat obligatiunile | 050 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT VARIABIL | 060 | | | |
|______________________________________|_______|_________|__________|__________|
| TITLURI DE PLASAMENT | | | |
|
| (exclusiv titluri date cu imprumut) | | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT FIX | - | | |
|
|______________________________________|_______|_________|__________|__________|
| - obligatiuni | - | | |
|
|______________________________________|_______|_________|__________|__________|
| - cotate | 091 | | |
|
|______________________________________|_______|_________|__________|__________|
| - necotate | 092 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri cu venit fix, altele | | | |
|
| decat obligatiunile | 110 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI CU VENIT VARIABIL | - | | |
|
|______________________________________|_______|_________|__________|__________|
| - cotate | 131 | | |
|
|______________________________________|_______|_________|__________|__________|
| - necotate | 132 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI DE INVESTITII | | | |
|
| (exclusiv titluri date cu imprumut) | | | |
|
|______________________________________|_______|_________|__________|__________|
| - obligatiuni | - | | |
|
|______________________________________|_______|_________|__________|__________|
| - cotate | 151 | | |
|
|______________________________________|_______|_________|__________|__________|
| - necotate | 152 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri cu venit fix, altele | | | |
|
| decat obligatiunile | 170 | | |
|
|______________________________________|_______|_________|__________|__________|
| PARTI IN SOCIETATI COMERCIALE LEGATE | | | |
|
| (exclusiv titluri date cu imprumut) | | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri cotate | 201 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri necotate | 202 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI DE PARTICIPARE | | | |
|
| (exclusiv titluri date cu imprumut) | | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri cotate | 211 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri necotate | 212 | | |
|
|______________________________________|_______|_________|__________|__________|
| TITLURI ALE ACTIVITATII DE PORTOFOLIU| | | |
|
| (exclusiv titluri date cu imprumut) | | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri cotate | 221 | | |
|
|______________________________________|_______|_________|__________|__________|
| - titluri necotate | 222 | | |
|
|______________________________________|_______|_________|__________|__________|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
4. CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE - mod. 4021 -
PREZENTARE
Situatia - mod. 4021 - evidentiaza totalitatea fondurilor aflate la
dispozitia institutiei de credit cu caracter permanent sau durabil, precum si
provizioanele pentru riscuri si cheltuieli.
CONTINUT
Linii
Corespund rubricilor de la clasa 5 din planul de conturi si unei rubrici de
la clasa 3 (actiuni proprii).
Coloane
O singura coloana care cuprinde toate operatiunile, indiferent de atributul
"rezident" sau "nerezident".
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit cu sediul in strainatate.
Institutiile de credit persoane juridice romane, intocmesc formularul la
nivelul global al institutiei de credit - "G" - (ansamblul
teritoriului national si toate subunitatile din strainatate ale institutiei de
credit), iar sucursalele din Romania ale institutiilor de credit cu sediul in
strainatate intocmesc formularul la nivelul teritoriului national in care
sucursala isi desfasoara activitatea - "N" - (sucursala insasi si
sediile secundare subordonate acesteia).
Moneda:
Institutiile de credit intocmesc documentul - mod. 4021 - in lei, care
regrupeaza operatiunile in lei si in devize.
Periodicitate: trimestrial (trim. I, II si III) si anual.
CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE
- mod. 4021 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National* [ ]
|___|
| | [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4021 | - mii lei -
|___________|__________________________________________________________________
| | Cod |SUME
|
| |pozitie|
|
|________________________________________________________________|_______|_____|
| A | B | 1
|
|________________________________________________________________|_______|_____|
| ACTIV | |
|
|________________________________________________________________|_______|_____|
| - Actiuni proprii | E5W |
|
|________________________________________________________________|_______|_____|
| - Actionari sau asociati | L0C |
|
|________________________________________________________________|_______|_____|
| PASIV | |
|
|________________________________________________________________|_______|_____|
| CAPITAL | - |
|
|________________________________________________________________|_______|_____|
| - Capital subscris nevarsat | L9B |
|
|________________________________________________________________|_______|_____|
| - Capital subscris varsat | L9C |
|
|________________________________________________________________|_______|_____|
| - Elemente asimilate capitalului | L9E | |
|________________________________________________________________|_______|_____|
| PRIME LEGATE DE CAPITAL SI REZERVE | |
|
|________________________________________________________________|_______|_____|
| - Prime de capital | - |
|
|________________________________________________________________|_______|_____|
| - prime de emisiune | L7C |
|
|________________________________________________________________|_______|_____|
| - prime de fuziune | L109 |
|
|________________________________________________________________|_______|_____|
| - prime de aport | L115 |
|
|________________________________________________________________|_______|_____|
| - prime de sciziune | L116 |
|
|________________________________________________________________|_______|_____|
| - prime de conversie a obligatiunilor in actiuni | L117 |
|
|________________________________________________________________|_______|_____|
| - alte prime | L7D |
|
|________________________________________________________________|_______|_____|
| - Rezerve legale din profitul brut | L110 |
|
|________________________________________________________________|_______|_____|
| - Rezerve legale din profitul net | L111 |
|
|________________________________________________________________|_______|_____|
| - Rezerve statutare sau contractuale | L7L |
|
|________________________________________________________________|_______|_____|
| - Rezerva generala pentru riscul de credit din profitul brut | L112 |
|
|________________________________________________________________|_______|_____|
| - Rezerva generala pentru riscul de credit din profitul net | L113 |
|
|________________________________________________________________|_______|_____|
| - Rezerve pentru actiuni proprii | L7M |
|
|________________________________________________________________|_______|_____|
| - Rezerve din reevaluare | L7V |
|
|________________________________________________________________|_______|_____|
| - Rezerve din conversie | L7W |
|
|________________________________________________________________|_______|_____|
| - Alte rezerve | L7Z |
|
|________________________________________________________________|_______|_____|
| DATORII SUBORDONATE | |
|
|________________________________________________________________|_______|_____|
| - Datorii subordonate la termen | - |
|
|________________________________________________________________|_______|_____|
| - titluri subordonate la termen | L5C |
|
|________________________________________________________________|_______|_____|
| - imprumuturi participative | L5F |
|
|________________________________________________________________|_______|_____|
| - alte imprumuturi subordonate la termen | L5H |
|
|________________________________________________________________|_______|_____|
| - Datorii subordonate pe durata nedeterminata | - |
|
|________________________________________________________________|_______|_____|
| - titluri subordonate pe durata nedeterminata | L5M |
|
|________________________________________________________________|_______|_____|
| - imprumuturi subordonate pe durata nedeterminata | L5N |
|
|________________________________________________________________|_______|_____|
| SUBVENTII SI FONDURI PUBLICE ALOCATE | |
|
|________________________________________________________________|_______|_____|
| - Subventii pentru investitii | L06 |
|
|________________________________________________________________|_______|_____|
| - Fonduri publice alocate | L07 |
|
|________________________________________________________________|_______|_____|
| PROVIZIOANE PENTRU RISCURI SI CHELTUIELI | |
|
|________________________________________________________________|_______|_____|
| - Provizioane pentru riscuri de executare a angajamentelor prin| |
|
| semnatura | L21 |
|
|________________________________________________________________|_______|_____|
| - Provizioane pentru facilitati acordate personalului | L16 |
|
|________________________________________________________________|_______|_____|
| - Provizioane pentru riscuri de tara | L114 |
|
|________________________________________________________________|_______|_____|
| - Provizioane pentru restructurare | L118 |
|
|________________________________________________________________|_______|_____|
| - Provizioane pentru dezafectarea imobilizarilor corporale si | L119 |
|
| alte actiuni similare legate de acestea | |
|
|________________________________________________________________|_______|_____|
| - Alte provizioane pentru riscuri si cheltuieli | L29 |
|
|________________________________________________________________|_______|_____|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National* [ ]
|___|
| | [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4021 | - mii lei -
|___________|__________________________________________________________________
| |Cod |SUME
|
| |pozitie|
|
|________________________________________________________________|_______|_____|
| A | B | 1
|
|________________________________________________________________|_______|_____|
| REZULTATUL REPORTAT | |
|
|________________________________________________________________|_______|_____|
| - Rezultatul reportat reprezentand profitul nerepartizat, | |
|
| respectiv pierderea nerecuperata (+/-)*1) | L120 |
|
|________________________________________________________________|_______|_____|
| - Rezultatul reportat provenit din adoptarea pentru prima data | |
|
| a IAS, mai putin IAS 29 (+/-)*1) | L121 |
|
|________________________________________________________________|_______|_____|
| - Rezultatul reportat provenit din modificarile politicilor | |
|
| contabile (+/-)*1) | L122 |
|
|________________________________________________________________|_______|_____|
| - Rezultatul reportat provenit din corectarea erorilor | |
|
| fundamentale (+/-)*1) | L123 |
|
|________________________________________________________________|_______|_____|
| - Rezultatul reportat reprezentand surplusul realizat din | |
|
| rezerve din reevaluare (+/-)*1) | L124 |
|
|________________________________________________________________|_______|_____|
| REZULTATUL EXERCITIULUI | |
|
|________________________________________________________________|_______|_____|
| - Profit sau pierdere (+/-)*1) | L91 |
|
|________________________________________________________________|_______|_____|
| REPARTIZAREA PROFITULUI | L103 |
|
|________________________________________________________________|_______|_____|
*) "G" - se completeaza de catre institutiile de credit persoane
juridice romane
*) "N" - se completeaza de sucursalele din Romania ale
institutiilor de credit straine
*1) Sumele negative trebuie sa fie precedate de semnul -
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
5. ANGAJAMENTE IN AFARA BILANTULUI - mod. 4023 -
(INSTRUMENTE FINANCIARE DERIVATE)
PREZENTARE
Documentul - mod. 4023 - furnizeaza informatii in legatura cu angajamentele
privind instrumentele financiare derivate care nu sunt detaliate in formularul
- mod. 4000 -.
CONTINUT
Linii
Corespund diferitelor categorii de angajamente privind instrumentele
financiare derivate, care nu sunt detaliate in functie de:
- tipul instrumentului financiar derivat
- instrumentele financiare derivate de dobanda;
- instrumentele financiare derivate de curs de schimb.
- natura pietei pe care sunt negociate instrumentele financiare derivate
- piete organizate si asimilate;
- piete la buna intelegere.
- finalitatea operatiunii
- operatiuni de "micro-acoperire";
- operatiuni "pozitii deschise izolate".
Coloane
O singura coloana care cuprinde toate operatiunile, indiferent de atributul
"rezident" sau "nerezident".
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit straine.
Moneda:
Institutiile de credit intocmesc situatia - mod. 4023 - in lei, care
regrupeaza operatiunile in lei si in devize.
Periodicitate: trimestrial (trim. I, II si III) si anual.
ANGAJAMENTE IN AFARA BILANTULUI - mod. 4023 -
(Instrumente financiare derivate)
___
DENUMIREA INSTITUTIEI DE CREDIT: ..................... | | [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | G | Global [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4023 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Sume
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
|ANGAJAMENTE PRIVIND INSTRUMENTELE FINANCIARE DERIVATE | |
|
|_______________________________________________________________|_______|______|
| Operatiuni efectuate pe pietele organizate si asimilate de | |
|
| instrumente financiare derivate de dobanda | |
|
|_______________________________________________________________|_______|______|
| - operatiuni de "micro-acoperire"
| | |
|_______________________________________________________________|_______|______|
| - Operatiuni debitoare | Q1B |
|
|_______________________________________________________________|_______|______|
| - Operatiuni creditoare | Q2B |
|
|_______________________________________________________________|_______|______|
| - operatiuni "pozitii deschise izolate"
| | |
|_______________________________________________________________|_______|______|
| - Operatiuni debitoare | Q1C |
|
|_______________________________________________________________|_______|______|
| - Operatiuni creditoare | Q2C |
|
|_______________________________________________________________|_______|______|
| Operatiuni efectuate pe pietele la buna intelegere de | |
|
| instrumente financiare derivate de dobanda | |
|
|_______________________________________________________________|_______|______|
| - operatiuni de "micro-acoperire"
| | |
|_______________________________________________________________|_______|______|
| - Operatiuni debitoare | Q1D |
|
|_______________________________________________________________|_______|______|
| - Operatiuni creditoare | Q2D |
|
|_______________________________________________________________|_______|______|
| - operatiuni "pozitii deschise izolate" |
| |
|_______________________________________________________________|_______|______|
| - Operatiuni debitoare | Q1E |
|
|_______________________________________________________________|_______|______|
| - Operatiuni creditoare | Q2E |
|
|_______________________________________________________________|_______|______|
| Operatiuni efectuate pe pietele organizate si asimilate de | | |
| instrumente financiare derivate de curs de schimb | |
|
|_______________________________________________________________|_______|______|
| - operatiuni de "micro-acoperire"
| | |
|_______________________________________________________________|_______|______|
| - Lei de primit contra devize de livrat | Q3B |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra lei de primit | Q4B |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra lei de livrat | Q5B |
|
|_______________________________________________________________|_______|______|
| - Lei de livrat contra devize de primit | Q6B |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra devize de livrat | Q7B |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra devize de primit | Q8B |
|
|_______________________________________________________________|_______|______|
| - operatiuni "pozitii deschise izolate"
| | |
|_______________________________________________________________|_______|______|
| - Lei de primit contra devize de livrat | Q3C | |
|_______________________________________________________________|_______|______|
| - Devize de livrat contra lei de primit | Q4C |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra lei de livrat | Q5C |
|
|_______________________________________________________________|_______|______|
| - Lei de livrat contra devize de primit | Q6C |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra devize de livrat | Q7C |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra devize de primit | Q8C |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: ..................... | | [ ]
|___|
| | [ ]
___ ___ |___|
Cod institutie | 0 | 1 | | G | Global [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4023 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Sume
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| Operatiuni efectuate pe pietele la buna intelegere de | |
|
| instrumente financiare derivate de curs de schimb | |
|
|_______________________________________________________________|_______|______|
| - operatiuni de "micro-acoperire"
| | |
|_______________________________________________________________|_______|______|
| - Lei de primit contra devize de livrat | Q3D |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra lei de primit | Q4D |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra lei de livrat | Q5D |
|
|_______________________________________________________________|_______|______|
| - Lei de livrat contra devize de primit | Q6D |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra devize de livrat | Q7D |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra devize de primit | Q8D |
|
|_______________________________________________________________|_______|______|
| - operatiuni "pozitii deschise izolate"
| | |
|_______________________________________________________________|_______|______|
| - Lei de primit contra devize de livrat | Q3E |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra lei de primit | Q4E |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra lei de livrat | Q5E |
|
|_______________________________________________________________|_______|______|
| - Lei de livrat contra devize de primit | Q6E |
|
|_______________________________________________________________|_______|______|
| - Devize de primit contra devize de livrat | Q7E |
|
|_______________________________________________________________|_______|______|
| - Devize de livrat contra devize de primit | Q8E |
|
|_______________________________________________________________|_______|______|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
6. OPERATIUNI FERME LA TERMEN IN DEVIZE - mod. 4025 -
PREZENTARE
Situatia - mod. 4025 - cuprinde operatiunile ferme la termen in devize.
Institutiile de credit identifica operatiunile incheiate pe baza liberei
intelegeri si operatiunile efectuate pe piata organizata.
CONTINUT
Situatia - mod. 4025 - prezinta contravaloarea in lei, la data inchiderii
contabile, a sumelor in devize, de livrat sau de primit, oricare ar fi devizele
asociate in cadrul operatiunii, lei si devize, sau doua devize intre ele.
Cursul la termenul ramas de scurs al devizei respective este utilizat
pentru evaluarea operatiunilor de schimb la termen sec (speculative).
Linii
Operatiunile de schimb la termen sunt detaliate:
- in functie de urmatoarele operatiuni:
- lei de primit contra devize de livrat;
- devize de livrat contra lei de primit;
- devize de primit contra lei de livrat;
- lei de livrat contra devize de primit;
- devize de primit contra devize de livrat;
- devize de livrat contra devize de primit.
- in functie de natura schimburilor:
- existenta fluxului de plata a dobanzilor intermediare;
- absenta fluxului de plata a dobanzilor intermediare.
Coloane
Operatiunile sunt separate dupa urmatoarele criterii:
- locul de rezidenta al agentului contrapartida;
- modalitatile operatiunii (operatiuni pe piata la buna intelegere,
operatiuni pe piete organizate);
- pentru operatiunile realizate la buna intelegere, institutia de credit
trebuie sa precizeze cu ce tip de contrapartida a fost realizata aceasta
operatiune. Agentii contrapartida sunt: institutiile de credit, organismele de
plasament colectiv in valori mobiliare, institutiile financiare, altele decat
institutiile de credit si clientela nefinanciara.
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit cu sediul in strainatate.
Moneda:
Institutiile de credit raporteaza cate un situatie - mod. 4025 - stabilit
in contravaloare lei pentru operatiunile efectuate in fiecare deviza cu
mentionarea simbolului devizei (ex. USD, EURO etc.) in antetul situatiei.
Periodicitate: trimestrial (trim. I, II si III) si anual.
OPERATIUNI FERME LA TERMEN IN DEVIZE - mod. 4025 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 1 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|__ | |___|
Simbol deviza: |_,_,_|
Semnificatia coloanei O din tabelul de mai jos este urmatoarea:
O - Organisme de plasament colectiv in valori mobiliare
___________
| mod. 4025 | - mii lei
-
|___________|__________________________________________________________________
| |Cod | REZIDENTI |
|
| |pozitie|________________________________________|
|
| | | Operatiuni pe piete la buna intelegere | |
| | |________________________________________|
|
| | | | O |Institutii |Clientela
|Operatiuni|
| | |Institutii| |financiare, |nefinanciara|pe piete
|
| | |de credit | |altele |
|organizate|
| | | | |decat | |
|
| | | | |institutiile| |
|
| | | | |de credit | |
|
|__________________|_______|__________|___|____________|____________|__________|
| A | B | 1 | 2 | 3 | 4 | 5
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P3D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P3E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P4D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P4E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | | |
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P5D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P5E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P6D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | | |
| financiare*2) | P6E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P107 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P108 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P109 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P110 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| INSTRUMENTE | | | | | |
|
| FINANCIARE | | | | | |
|
| DERIVATE DE CURS | | | | | |
|
| DE SCHIMB*3) | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de primit | | | | | |
|
| contra devize de| | | | | |
|
| livrat | Q3F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | |
|
| contra lei de | | | | | |
|
| primit | Q4F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra lei de | | | | | |
|
| livrat | Q5F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de livrat | | | | | |
|
| contra devize de| | | | | |
|
| primit | Q6F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra devize de| | | | | |
|
| livrat | Q7F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | |
|
| contra devize de| | | | | |
|
| primit | Q8F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
*1) SWAP-uri cambiste (absenta fluxului de plata a dobanzilor intermediare)
*2) SWAP-uri lungi de devize (existenta fluxului de plata a dobanzilor
intermediare)
*3) Futures pe curs de schimb
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
OPERATIUNI FERME LA TERMEN IN DEVIZE - mod. 4025 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 2 | | | [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|__ | |___|
Simbol deviza: |_,_,_|
Semnificatia coloanei O din tabelul de mai jos este urmatoarea:
O - Organisme de plasament colectiv in valori mobiliare
___________
| mod. 4025 | - mii lei
-
|___________|__________________________________________________________________
| |Cod | NEREZIDENTI |
|
| |pozitie|________________________________________|
|
| | | Operatiuni pe piete la buna intelegere |
|
| | |________________________________________|
|
| | | | O |Institutii |Clientela
|Operatiuni|
| | |Institutii| |financiare, |nefinanciara|pe piete
|
| | |de credit | |altele |
|organizate|
| | | | |decat | |
|
| | | | |institutiile| |
|
| | | | |de credit | |
|
|__________________|_______|__________|___|____________|____________|__________|
| A | B | 1 | 2 | 3 | 4 | 5
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | | |
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P3D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P3E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P4D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | | |
| financiare*2) | P4E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA LEI DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P5D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P5E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| LEI DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P6D | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P6E | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE PRIMIT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| LIVRAT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P107 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P108 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| DEVIZE DE LIVRAT | | | | | |
|
| CONTRA DEVIZE DE | | | | | |
|
| PRIMIT | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Schimb la termen| | | | | |
|
| si operatiuni de| | | | | |
|
| schimb de | | | | | |
|
| trezorerie*1) | P109 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Operatiuni de | | | | | |
|
| schimb | | | | | |
|
| financiare*2) | P110 | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
| INSTRUMENTE | | | | | |
|
| FINANCIARE | | | | | |
|
| DERIVATE DE CURS | | | | | |
|
| DE SCHIMB*3) | | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de primit | | | | | | |
| contra devize de| | | | | |
|
| livrat | Q3F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | |
|
| contra lei de | | | | | |
|
| primit | Q4F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra lei de | | | | | |
|
| livrat | Q5F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Lei de livrat | | | | | |
|
| contra devize de| | | | | |
|
| primit | Q6F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de primit| | | | | |
|
| contra devize de| | | | | |
|
| livrat | Q7F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
|- Devize de livrat| | | | | |
|
| contra devize de| | | | | |
|
| primit | Q8F | | | | |
|
|__________________|_______|__________|___|____________|____________|__________|
*1) SWAP-uri cambiste (absenta fluxului de plata a dobanzilor intermediare)
*2) SWAP-uri lungi de devize (existenta fluxului de plata a dobanzilor
intermediare)
*3) Contracte futures pe curs de schimb
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
7. CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA - mod. 4026 -
PREZENTARE
Situatia - mod. 4026 - cuprinde creantele restante si creantele indoielnice
aferente claselor 1, 2, 3 si 4, precum si creantele cu risc de tara preluate
din conturile lor de origine.
CONTINUT
Fila 1
Linii
Creantele restante sunt definite ca fiind creante de orice natura,
nerambursate sau neincasate la scadenta.
Creantele indoielnice sunt definite ca fiind creante de orice natura,
curente, nerambursate sau neincasate la scadenta, care au fost trecute in
litigiu.
Riscurile de tara sunt definite ca fiind creantele si angajamentele din
afara bilantului asimilate (ca de exemplu, in special, garantiile de rambursare
a creditelor acordate de alte institutii de credit, acceptarile de plata sau
confirmarile de credite documentare in cazul in care institutia de credit
emitenta se afla situata intr-o tara ce prezinta risc) privind debitorii
privati sau publici, rezidenti in tari care au solicitat sau au obtinut o
reesalonare a datoriei lor intr-un cadru multilateral sau care au intrerupt
platile aferente datoriilor acestora.
Angajamentele care se refera la tarile a caror situatie financiara
justifica constituirea de provizioane sunt, de asemenea, considerate ca riscuri
de tara.
Creantele asupra debitorilor avand nationalitatea intr-o tara cu risc, dar
sunt rezidenti in alta tara, sunt asimilate riscului de tara, daca situatia o
justifica.
Creantele restante, creantele indoielnice si riscurile de tara sunt
structurate pe categoriile de operatiuni definite prin planul de conturi:
operatiuni de trezorerie si operatiuni interbancare (clasa 1), operatiuni cu
clientela (clasa 2), operatiuni cu titluri si operatiuni diverse (clasa 3),
valori imobilizate (clasa 4) si operatiuni in afara bilantului (clasa 9).
Coloane
Creantele restante, creantele indoielnice si riscurile de tara sunt
prezentate in functie de moneda in care este exprimata creanta (lei/devize) si
dupa calitatea de rezident sau nerezident a contrapartidei.
Fila 2
Linii
Permit identificarea categoriilor de creante si dobanzi restante, creante
si dobanzi indoielnice, precum si a categoriilor de creante atasate acestora.
Coloane
Creantele si dobanzile restante, creantele si dobanzile indoielnice, precum
si creantele atasate acestora sunt grupate in functie de moneda in care este
exprimata creanta (lei/devize).
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit cu sediul in strainatate.
Institutiile de credit, persoane juridice romane, intocmesc:
- o situatie - mod 4026 - la nivelul global al institutiei de credit
"G" (ansamblul teritoriului national si toate subunitatile din
strainatate ale institutiei de credit);
- o situatie - mod 4026 - la nivelul teritoriului national "N"
(sediu social, sucursale si alte sedii secundare aflate in Romania);
- o situatie - mod 4026 - pentru fiecare subunitate din strainatate a
institutiei de credit "S" (sucursale si alte sedii secundare fara
personalitate juridica aflate in strainatate).
Sucursalele din Romania ale institutiilor de credit cu sediul in
strainatate intocmesc formularul la nivelul teritoriului national in care
sucursala isi desfasoara activitatea "N" (sucursala insasi si sediile
secundare subordonate acesteia).
Moneda:
Institutiile de credit intocmesc situatia - mod. 4026 - in lei, care
regrupeaza operatiunile in lei si in devize.
Periodicitate: lunar trimestrial (trim. I, II si III) si anual.
CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA
- mod. 4026 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National* [ ]
|___|
| S | Strainatate* [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|__ | |___|
___________
| mod. 4026 | - mii lei -
|___________|__________________________________________________________________
| |Cod | LEI | DEVIZE
|
| |pozitie|_____________________|_____________________|
| |
|Rezidenti|Nerezidenti|Rezidenti|Nerezidenti|
|__________________________|_______|_________|___________|_________|___________|
| A | B | 1 | 2 | 3 | 4
|
|__________________________|_______|_________|___________|_________|___________|
|CREANTE DIN OPERATIUNI | | | | |
|
|INTERBANCARE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| CREANTE RESTANTE | - | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante restante | A106 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi restante | A107 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate | A108 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| CREANTE INDOIELNICE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante indoielnice | A109 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi indoielnice | A110 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate | A111 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA | A80 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
|CREANTE DIN OPERATIUNI CU | | | | |
|
|CLIENTELA | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| CREANTE RESTANTE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante restante | B110 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi restante | B111 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate | B112 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| CREANTE INDOIELNICE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante indoielnice | B113 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi indoielnice | B114 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate | B115 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA | B9S | | | |
|
|__________________________|_______|_________|___________|_________|___________|
|OPERATIUNI CU TITLURI SI | | | | |
|
|OPERATIUNI DIVERSE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| CREANTE RESTANTE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante restante | E117 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi restante | E118 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate | E119 | | | | |
|__________________________|_______|_________|___________|_________|___________|
| CREANTE INDOIELNICE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante indoielnice | E120 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi indoielnice | E121 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate | E122 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA | E95 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
|VALORI IMOBILIZATE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| CREANTE RESTANTE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante restante | F125 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi restante | F126 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate | F127 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| CREANTE INDOIELNICE | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante indoielnice | F128 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Dobanzi indoielnice | F129 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| - Creante atasate | F130 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA | F9R | | | |
|
|__________________________|_______|_________|___________|_________|___________|
|ANGAJAMENTE IN AFARA | | | | |
|
|BILANTULUI | | | | |
|
|__________________________|_______|_________|___________|_________|___________|
| RISCURI DE TARA | Q90 | | | |
|
|__________________________|_______|_________|___________|_________|___________|
*) "G", "N" si "S" - se completeaza de catre
institutiile de credit persoane juridice romane
"N" - se completeaza de sucursalele din Romania ale institutiilor
de credit straine
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL BANCII) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila bancii semnatura
CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA
- MOD. 4026 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4026 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
|CREANTE DIN OPERATIUNI INTERBANCARE | | |
|
|___________________________________________________________|_______|___|______|
| CREANTE RESTANTE | | |
|
|___________________________________________________________|_______|___|______|
| Creante restante, din care: | 110 | |
|
|___________________________________________________________|_______|___|______|
| - Depozite la institutii de credit | 111 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate institutiilor de credit | 112 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 113 | |
|
|___________________________________________________________|_______|___|______|
| Dobanzi restante privind: | 120 | |
|
|___________________________________________________________|_______|___|______|
| - Cont curent la banci centrale | 121 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de corespondent la institutii de credit (nostro)| 122 | |
|
|___________________________________________________________|_______|___|______|
| - Depozite la institutii de credit | 123 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate institutiilor de credit | 124 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 125 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 126 | |
|
|___________________________________________________________|_______|___|______|
| Creante atasate privind: | 130 | |
|
|___________________________________________________________|_______|___|______|
| - Creante restante, din care: | 131 | |
|
|___________________________________________________________|_______|___|______|
| - depozite la institutii de credit | 132 | |
|
|___________________________________________________________|_______|___|______|
| - credite acordate institutiilor de credit | 133 | |
|
|___________________________________________________________|_______|___|______|
| - valori primite in pensiune | 134 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi restante, din care: | 135 | |
|
|___________________________________________________________|_______|___|______|
| - aferente contului curent la banci centrale | 136 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de corespondent la institutii de | | |
|
| credit (nostro) | 137 | |
|
|___________________________________________________________|_______|___|______|
| - aferente depozitelor la institutii de credit | 138 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate institutiilor de credit | 139 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 140 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 141 | |
|
|___________________________________________________________|_______|___|______|
| CREANTE INDOIELNICE | | |
|
|___________________________________________________________|_______|___|______|
| Creante indoielnice, din care: | 150 | |
|
|___________________________________________________________|_______|___|______|
| - Depozite la institutii de credit | 151 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate institutiilor de credit | 152 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 153 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 154 | |
|
|___________________________________________________________|_______|___|______|
| Dobanzi indoielnice privind: | 160 | |
|
|___________________________________________________________|_______|___|______|
| - Cont curent la banci centrale | 161 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de corespondent la institutii de credit (nostro)| 162 | |
|
|___________________________________________________________|_______|___|______|
| - Depozite la institutii de credit | 163 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate institutiilor de credit | 164 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 165 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 166 | |
|
|___________________________________________________________|_______|___|______|
| Creante atasate privind: | 170 | |
|
|___________________________________________________________|_______|___|______|
| - Creante indoielnice, din care: | 171 | |
|
|___________________________________________________________|_______|___|______|
| - depozite la institutii de credit | 172 | |
|
|___________________________________________________________|_______|___|______|
| - credite acordate institutiilor de credit | 173 | |
|
|___________________________________________________________|_______|___|______|
| - valori primite in pensiune | 174 | |
|
|___________________________________________________________|_______|___|______|
| - valori de recuperat | 175 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi indoielnice, din care: | 176 | |
|
|___________________________________________________________|_______|___|______|
| - aferente contului curent la banci centrale | 177 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de corespondent la institutii de | | |
|
| credit (nostro) | 178 | |
|
|___________________________________________________________|_______|___|______|
| - aferente depozitelor la institutii de credit | 179 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate institutiilor de credit | 180 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 181 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 182 | |
|
|___________________________________________________________|_______|___|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4026 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
|CREANTE DIN OPERATIUNI CU CLIENTELA | | |
|
|___________________________________________________________|_______|___|______|
| CREANTE RESTANTE | | |
|
|___________________________________________________________|_______|___|______|
| Creante restante, din care: | 210 | |
|
|___________________________________________________________|_______|___|______|
| - Creante comerciale | 211 | |
|
|___________________________________________________________|_______|___|______|
| - Credite de trezorerie | 212 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru export | 213 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru echipament | 214 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru bunuri imobiliare | 215 | |
|
|___________________________________________________________|_______|___|______|
| - Alte credite acordate clientelei | 216 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate clientelei financiare | 217 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 218 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi curente debitoare | 219 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 220 | |
|
|___________________________________________________________|_______|___|______|
| Dobanzi restante privind: | 230 | |
|
|___________________________________________________________|_______|___|______|
| - Creante comerciale | 231 | |
|
|___________________________________________________________|_______|___|______|
| - Credite de trezorerie | 232 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru export | 233 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru echipament | 234 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru bunuri imobiliare | 235 | |
|
|___________________________________________________________|_______|___|______|
| - Alte credite acordate clientelei | 236 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate clientelei financiare | 237 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 238 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi curente debitoare | 239 | | |
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 240 | |
|
|___________________________________________________________|_______|___|______|
| Creante atasate privind: | 250 | |
|
|___________________________________________________________|_______|___|______|
| - Creante restante, din care: | 251 | |
|
|___________________________________________________________|_______|___|______|
| - creante comerciale | 252 | |
|
|___________________________________________________________|_______|___|______|
| - credite de trezorerie | 253 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru export | 254 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru echipament | 255 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru bunuri imobiliare | 256 | |
|
|___________________________________________________________|_______|___|______|
| - alte credite acordate clientelei | 257 | |
|
|___________________________________________________________|_______|___|______|
| - credite acordate clientelei financiare | 258 | |
|
|___________________________________________________________|_______|___|______|
| - valori primite in pensiune | 259 | |
|
|___________________________________________________________|_______|___|______|
| - conturi curente debitoare | 260 | |
|
|___________________________________________________________|_______|___|______|
| - valori de recuperat | 261 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi restante, din care: | 262 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creantelor comerciale | 263 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor de trezorerie | 264 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru export | 265 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru echipament | 266 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru bunuri imobiliare | 267 | |
|
|___________________________________________________________|_______|___|______|
| - aferente altor credite acordate clientelei | 268 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate clientelei financiare | 269 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 270 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor curente debitoare | 271 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 272 | |
|
|___________________________________________________________|_______|___|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4026 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
| CREANTE INDOIELNICE | | |
|
|___________________________________________________________|_______|___|______|
| Creante indoielnice, din care: | 310 | |
|
|___________________________________________________________|_______|___|______|
| - Creante comerciale | 311 | |
|
|___________________________________________________________|_______|___|______|
| - Credite de trezorerie | 312 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru export | 313 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru echipament | 314 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru bunuri imobiliare | 315 | |
|
|___________________________________________________________|_______|___|______|
| - Alte credite acordate clientelei | 316 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate clientelei financiare | 317 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 318 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi curente debitoare | 319 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 320 | |
|
|___________________________________________________________|_______|___|______|
| Dobanzi indoielnice privind: | 330 | |
|
|___________________________________________________________|_______|___|______|
| - Creante comerciale | 331 | |
|
|___________________________________________________________|_______|___|______|
| - Credite de trezorerie | 332 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru export | 333 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru echipament | 334 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru bunuri imobiliare | 335 | |
|
|___________________________________________________________|_______|___|______|
| - Alte credite acordate clientelei | 336 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate clientelei financiare | 337 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 338 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi curente debitoare | 339 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 340 | |
|
|___________________________________________________________|_______|___|______|
| Creante atasate privind: | 350 | |
|
|___________________________________________________________|_______|___|______|
| - Creante indoielnice, din care: | 351 | |
|
|___________________________________________________________|_______|___|______|
| - creante comerciale | 352 | |
|
|___________________________________________________________|_______|___|______|
| - credite de trezorerie | 353 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru export | 354 | | |
|___________________________________________________________|_______|___|______|
| - credite pentru echipament | 355 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru bunuri imobiliare | 356 | |
|
|___________________________________________________________|_______|___|______|
| - alte credite acordate clientelei | 357 | |
|
|___________________________________________________________|_______|___|______|
| - credite acordate clientelei financiare | 358 | |
|
|___________________________________________________________|_______|___|______|
| - valori primite in pensiune | 359 | |
|
|___________________________________________________________|_______|___|______|
| - conturi curente debitoare | 360 | |
|
|___________________________________________________________|_______|___|______|
| - valori de recuperat | 361 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi indoielnice, din care: | 362 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creantelor comerciale | 363 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor de trezorerie | 364 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru export | 365 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru echipament | 366 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru bunuri imobiliare | 367 | |
|
|___________________________________________________________|_______|___|______|
| - aferente altor credite acordate clientelei | 368 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate clientelei financiare | 369 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 370 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor curente debitoare | 371 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 372 | |
|
|___________________________________________________________|_______|___|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4026 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
|OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE | | |
|
|___________________________________________________________|_______|___|______|
| CREANTE RESTANTE | | |
|
|___________________________________________________________|_______|___|______|
| Creante restante, din care: | 410 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri primite in pensiune livrata | 411 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de tranzactie | 412 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de plasament | 413 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de investitii | 414 | |
|
|___________________________________________________________|_______|___|______|
| - Debitori diversi | 415 | |
|
|___________________________________________________________|_______|___|______|
| Dobanzi restante privind: | 420 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri primite in pensiune livrata | 421 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de tranzactie | 422 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de plasament | 423 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de investitii | 424 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de decontare privind operatiunile cu titluri | 425 | |
|
|___________________________________________________________|_______|___|______|
| - Debitori diversi | 426 | | |
|___________________________________________________________|_______|___|______|
| - Conturi de regularizare (Venituri de primit) | 427 | |
|
|___________________________________________________________|_______|___|______|
| Creante atasate privind: | 430 | |
|
|___________________________________________________________|_______|___|______|
| - Creante restante, din care: | 431 | |
|
|___________________________________________________________|_______|___|______|
| - titluri primite in pensiune livrata | 432 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de tranzactie | 453 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de plasament | 434 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de investitii | 435 | |
|
|___________________________________________________________|_______|___|______|
| - debitori diversi | 436 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi restante, din care: | 437 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor primite in pensiune livrata | 438 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de tranzactie | 439 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de plasament | 440 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de investitii | 441 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de decontare privind operatiunile | | |
|
| cu titluri | 442 | |
|
|___________________________________________________________|_______|___|______|
| - aferente debitorilor diversi | 443 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de regularizare (Venituri de | | |
|
| primit) | 444 | |
|
|___________________________________________________________|_______|___|______|
| CREANTE INDOIELNICE | | |
|
|___________________________________________________________|_______|___|______|
| Creante indoielnice, din care: | 450 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri primite in pensiune livrata | 451 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de tranzactie | 452 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de plasament | 453 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de investitii | 454 | |
|
|___________________________________________________________|_______|___|______|
| - Debitori diversi | 455 | |
|
|___________________________________________________________|_______|___|______|
| Dobanzi indoielnice privind: | 460 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri primite in pensiune livrata | 461 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de tranzactie | 462 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de plasament | 463 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de investitii | 464 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de decontare privind operatiunile cu titluri | 465 | |
|
|___________________________________________________________|_______|___|______|
| - Debitori diversi | 466 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de regularizare (Venituri de primit) | 467 | |
|
|___________________________________________________________|_______|___|______|
| Creante atasate privind: | 470 | |
|
|___________________________________________________________|_______|___|______|
| - Creante indoielnice, din care: | 471 | |
|
|___________________________________________________________|_______|___|______|
| - titluri primite in pensiune livrata | 472 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de tranzactie | 473 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de plasament | 474 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de investitii | 475 | |
|
|___________________________________________________________|_______|___|______|
| - debitori diversi | 476 | |
|
|___________________________________________________________|_______|___|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4026 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
| - Dobanzi indoielnice, din care: | 477 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor primite in pensiune livrata | 478 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de tranzactie | 479 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de plasament | 480 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de investitii | 481 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de decontare privind operatiunile | | |
|
| cu titluri | 482 | |
|
|___________________________________________________________|_______|___|______|
| - aferente debitorilor diversi | 483 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de regularizare (Venituri de | | |
|
| primit) | 484 | |
|
|___________________________________________________________|_______|___|______|
|VALORI IMOBILIZATE | | |
|
|___________________________________________________________|_______|___|______|
| CREANTE RESTANTE | | |
|
|___________________________________________________________|_______|___|______|
| Creante restante reprezentand credite subordonate | 510 | |
|
|___________________________________________________________|_______|___|______|
| Dobanzi restante privind: | 520 | | |
|___________________________________________________________|_______|___|______|
| - Credite subordonate | 521 | |
|
|___________________________________________________________|_______|___|______|
| - Parti in cadrul societatilor comerciale legate, titluri | | |
|
| de participare si titluri ale activitatii de portofoliu,| | |
|
| date cu imprumut | 522 | |
|
|___________________________________________________________|_______|___|______|
| Creante atasate privind: | 530 | |
|
|___________________________________________________________|_______|___|______|
| - Creante restante reprezentand credite subordonate | 531 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi restante, din care: | 532 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor subordonate | 533 | |
|
|___________________________________________________________|_______|___|______|
| - aferente partilor in cadrul societatilor comerciale | | |
|
| legate, titlurilor de participare si titlurilor | | |
|
| activitatii de portofoliu, date cu imprumut | 534 | |
|
|___________________________________________________________|_______|___|______|
| CREANTE INDOIELNICE | | |
|
|___________________________________________________________|_______|___|______|
| Creante indoielnice reprezentand credite subordonate | 550 | |
|
|___________________________________________________________|_______|___|______|
| Dobanzi indoielnice privind: | 560 | |
|
|___________________________________________________________|_______|___|______|
| - Credite subordonate | 561 | |
|
|___________________________________________________________|_______|___|______|
| - Parti in cadrul societatilor comerciale legate, titluri | | |
|
| de participare si titluri ale activitatii de portofoliu,| | |
|
| date cu imprumut | 562 | |
|
|___________________________________________________________|_______|___|______|
| Creante atasate privind: | 570 | |
|
|___________________________________________________________|_______|___|______|
| - Creante indoielnice reprezentand credite subordonate | 571 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi indoielnice, din care: | 572 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor subordonate | 573 | |
|
|___________________________________________________________|_______|___|______|
| - aferente partilor in cadrul societatilor comerciale | | |
|
| legate, titlurilor de participare si titlurilor | | |
|
| activitatii de portofoliu, date cu imprumut | 574 | |
|
|___________________________________________________________|_______|___|______|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
8. PROVIZIOANE - mod. 4027 -
PREZENTARE
Situatia - mod. 4027 - cuprinde provizioanele, in lei si in devize,
aferente claselor 1, 2, 3, 4 si 5.
CONTINUT
Fila 1
Linii
Permit identificarea:
- naturii creantelor si angajamentelor care determina constituirea de
provizioane:
- creante privind operatiunile interbancare, operatiunile cu clientela,
operatiunile cu titluri si operatiunile diverse si valorile imobilizate;
- angajamente din afara bilantului;
- riscuri de tara.
- monedei (lei/devize) in care sunt exprimate creantele si angajamentele.
Coloane
Provizioanele sunt grupate in functie de moneda (lei/devize) in care sunt
constituite. Coloanele rezident/nerezident se refera la contrapartida
creantelor si angajamentelor.
Provizioanele constituite pentru angajamente in afara bilantului si cele
pentru riscuri de tara sunt contabilizate in pasiv, in conturi din clasa 5.
Fila 2
Linii
Permit identificarea tuturor categoriilor de provizioane, corespunzator
conturilor din clasele 1, 2, 3, 4 si 5.
Coloane
Provizioanele sunt grupate in functie de moneda (lei/devize) in care sunt
constituite.
Fila 3
Linii
Permit identificarea tuturor categoriilor de provizioane constituite
aferente creantelor si dobanzilor restante, creantelor si dobanzilor
indoielnice, precum si creantelor atasate acestora.
Coloane
Provizioanele sunt grupate in functie de moneda (lei/devize) in care sunt
constituite.
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit cu sediul in strainatate.
Institutiile de credit, persoane juridice romane, intocmesc:
- o situatie - mod 4027 - la nivelul global al institutiei de credit
"G" (ansamblul teritoriului national si toate subunitatile din
strainatate ale institutiei de credit);
- o situatie - mod 4027 - la nivelul teritoriului national "N"
(sediu social, sucursale si alte sedii secundare aflate in Romania);
- o situatie - mod 4027 - pentru fiecare subunitate din strainatate a
institutiei de credit "S" (sucursale si alte sedii secundare fara
personalitate juridica aflate in strainatate).
Sucursalele din Romania ale institutiilor de credit cu sediul in strainatate
intocmesc formularul la nivelul teritoriului national in care sucursala isi
desfasoara activitatea "N" (sucursala insasi si sediile secundare
subordonate acesteia).
Moneda:
Institutiile de credit intocmesc situatia - mod. 4027 - in lei, care
regrupeaza provizioanele in lei si in devize.
Periodicitate: lunar, trimestrial (trim. I, II si III) si anual.
PROVIZIOANE - mod. 4027 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National* [ ]
|___|
| S | Strainatate* [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
R - Rezidenti
N - Nerezidenti
___________
| mod. 4027 | - mii lei -
|___________|__________________________________________________________________
| |Cod | LEI
|DEVIZE|
| |pozitie|______|______|
| | | R| N | R| N
|
|________________________________________________________|_______|__|___|__|___|
| A | B | 1| 2 | 3| 4
|
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI INTERBANCARE | | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei | 011 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize | 012 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI CU CLIENTELA | | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei | 021 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize | 022 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI CU TITLURI | | | | |
|
| SI OPERATIUNI DIVERSE | | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei | 031 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize | 032 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU CREANTE PRIVIND VALORILE IMOBILIZATE| | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei | 041 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize | 042 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU ANGAJAMENTE DIN AFARA BILANTULUI | | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei | 051 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize | 052 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| PROVIZIOANE PENTRU RISCURI DE TARA | | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in lei | 061 | | | |
|
|________________________________________________________|_______|__|___|__|___|
| - exprimate in devize | 062 | | | |
|
|________________________________________________________|_______|__|___|__|___|
*) "G", "N" si "S" - se completeaza, dupa
caz, de catre institutiile de credit persoane juridice romane
"N" - se completeaza de sucursalele din Romania ale institutiilor
de credit straine
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
PROVIZIOANE
- mod. 4027 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4027 | - mii lei
-
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
|PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI INTERBANCARE | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane specifice de risc de credit | 811 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane specifice de risc de dobanda | 812 | |
|
|___________________________________________________________|_______|___|______|
|PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI CU CLIENTELA | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane specifice de risc de credit | 821 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane specifice de risc de dobanda | 822 | |
|
|___________________________________________________________|_______|___|______|
|PROVIZIOANE PRIVIND OPERATIUNI CU TITLURI SI OPERATIUNI | | |
|
|DIVERSE | | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU DEPRECIEREA TITLURILOR | | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru deprecierea titlurilor de plasament | - | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea efectelor publice si a altor valori | | |
|
| asimilate | 831 | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea obligatiunilor si a altor titluri cu | | |
|
| venit fix | 832 | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea actiunilor si a altor titluri cu | | |
|
| venit variabil | 833 | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea actiunilor proprii | 834 | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru deprecierea titlurilor de investitii | - | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea efectelor publice si a altor valori | | |
|
| asimilate | 836 | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea obligatiunilor si a altor titluri | | |
|
| cu venit fix | 837 | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU DEPRECIEREA STOCURILOR | 838 | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE | 839 | |
|
|___________________________________________________________|_______|___|______|
|PROVIZIOANE PENTRU VALORI IMOBILIZATE | | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU DEPRECIEREA PARTILOR DETINUTE IN | | |
|
| CADRUL SOCIETATILOR COMERCIALE LEGATE, A TITLURILOR DE | | |
|
| PARTICIPARE SI A TITLURILOR ACTIVITATII DE PORTOFOLIU | 840 | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR | - | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru deprecierea imobilizarilor in curs | - | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea imobilizarilor necorporale in curs | 841 | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea imobilizarilor corporale in curs | 842 | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru deprecierea imobilizarilor necorporale | | |
|
| ale activitatii de exploatare | - | |
|
|___________________________________________________________|_______|___|______|
| - pentru fondul comercial | 843 | |
|
|___________________________________________________________|_______|___|______|
| - pentru alte imobilizari necorporale | 844 | |
|
|___________________________________________________________|_______|___|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4027 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru deprecierea imobilizarilor corporale | | |
|
| ale activitatii de exploatare | - | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea terenurilor si a amenajarilor de | | |
|
| terenuri | 845 | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea constructiilor | 846 | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea instalatiilor tehnice si mijloacelor | | |
|
| de transport | 847 | |
|
|___________________________________________________________|_______|___|______|
| - pentru deprecierea altor active corporale | 848 | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru deprecierea imobilizarilor necorporale | | | |
| in afara activitatii de exploatare | 849 | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru deprecierea imobilizarilor corporale | | |
|
| in afara activitatii de exploatare | 850 | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU OPERATIUNI DE LEASING | 851 | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU OPERATIUNI DE LOCATIE SIMPLA | 852 | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE | 853 | |
|
|___________________________________________________________|_______|___|______|
|PROVIZIOANE PENTRU RISCURI SI CHELTUIELI | | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru riscuri de executare a angajamentelor | | |
|
| prin semnatura | 854 | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru facilitati acordate personalului | 855 | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru riscuri de tara | 856 | | |
|___________________________________________________________|_______|___|______|
| Provizioane pentru restructurare | 857 | |
|
|___________________________________________________________|_______|___|______|
| Provizioane pentru dezafectarea imobilizarilor corporale | | |
|
| si alte actiuni similare legate de acestea | 858 | |
|
|___________________________________________________________|_______|___|______|
| Alte provizioane | 859 | |
|
|___________________________________________________________|_______|___|______|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
PROVIZIOANE - mod. 4027 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4027 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
|PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE DIN | | |
|
|OPERATIUNI INTERBANCARE | | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE RESTANTE | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane pentru creante restante, din care: | 110 | |
|
|___________________________________________________________|_______|___|______|
| - aferente depozitelor la institutii de credit | 111 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate institutiilor de credit | 112 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 113 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente dobanzilor restante privind: | 120 | |
|
|___________________________________________________________|_______|___|______|
| - Cont curent la banci centrale | 121 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de corespondent la institutii de credit | | |
|
| (nostro) | 122 | | |
|___________________________________________________________|_______|___|______|
| - Depozite la institutii de credit | 123 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate institutiilor de credit | 124 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 125 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 126 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente creantelor atasate privind: | 130 | |
|
|___________________________________________________________|_______|___|______|
| - Creante restante, din care: | 131 | |
|
|___________________________________________________________|_______|___|______|
| - depozite la institutii de credit | 132 | |
|
|___________________________________________________________|_______|___|______|
| - credite acordate institutiilor de credit | 133 | |
|
|___________________________________________________________|_______|___|______|
| - valori primite in pensiune | 134 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi restante, din care: | 135 | |
|
|___________________________________________________________|_______|___|______|
| - aferente contului curent la banci centrale | 136 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de corespondent la institutii | | |
|
| de credit (nostro) | 137 | |
|
|___________________________________________________________|_______|___|______|
| - aferente depozitelor la institutii de credit | 138 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate institutiilor de credit| 139 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 140 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 141 | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE INDOIELNICE | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane pentru creante indoielnice, din care: | 150 | |
|
|___________________________________________________________|_______|___|______|
| - aferente depozitelor la institutii de credit | 151 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate institutiilor de credit | 152 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 153 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 154 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente dobanzilor indoielnice privind: | 160 | |
|
|___________________________________________________________|_______|___|______|
| - Cont curent la banci centrale | 161 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de corespondent la institutii de credit | | |
|
| (nostro) | 162 | |
|
|___________________________________________________________|_______|___|______|
| - Depozite la institutii de credit | 163 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate institutiilor de credit | 164 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 165 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 166 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente creantelor atasate privind: | 170 | |
|
|___________________________________________________________|_______|___|______|
| - Creante indoielnice, din care: | 171 | |
|
|___________________________________________________________|_______|___|______|
| - depozite la institutii de credit | 172 | |
|
|___________________________________________________________|_______|___|______|
| - credite acordate institutiilor de credit | 173 | |
|
|___________________________________________________________|_______|___|______|
| - valori primite in pensiune | 174 | |
|
|___________________________________________________________|_______|___|______|
| - valori de recuperat | 175 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi indoielnice, din care: | 176 | |
|
|___________________________________________________________|_______|___|______|
| - aferente contului curent la banci centrale | 177 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de corespondent la institutii | | |
|
| de credit (nostro) | 178 | | |
|___________________________________________________________|_______|___|______|
| - aferente depozitelor la institutii de credit | 179 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate institutiilor de credit| 180 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 181 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 182 | |
|
|___________________________________________________________|_______|___|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4027 | - mii lei -
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
|PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE DIN | | |
|
|OPERATIUNI CU CLIENTELA | | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE RESTANTE | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane pentru creante restante, din care: | 210 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creantelor comerciale | 211 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor de trezorerie | 212 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru export | 213 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru echipament | 214 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru bunuri imobiliare | 215 | | |
|___________________________________________________________|_______|___|______|
| - aferente altor credite acordate clientelei | 216 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate clientelei financiare | 217 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 218 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor curente debitoare | 219 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 220 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente dobanzilor restante privind: | 230 | |
|
|___________________________________________________________|_______|___|______|
| - Creante comerciale | 231 | |
|
|___________________________________________________________|_______|___|______|
| - Credite de trezorerie | 232 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru export | 233 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru echipament | 234 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru bunuri imobiliare | 235 | |
|
|___________________________________________________________|_______|___|______|
| - Alte credite acordate clientelei | 236 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate clientelei financiare | 237 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 238 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi curente debitoare | 239 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 240 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente creantelor atasate privind: | 250 | |
|
|___________________________________________________________|_______|___|______|
| - Creante restante, din care: | 251 | |
|
|___________________________________________________________|_______|___|______|
| - creante comerciale | 252 | |
|
|___________________________________________________________|_______|___|______|
| - credite de trezorerie | 253 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru export | 254 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru echipament | 255 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru bunuri imobiliare | 256 | |
|
|___________________________________________________________|_______|___|______|
| - alte credite acordate clientelei | 257 | |
|
|___________________________________________________________|_______|___|______|
| - credite acordate clientelei financiare | 258 | |
|
|___________________________________________________________|_______|___|______|
| - valori primite in pensiune | 259 | |
|
|___________________________________________________________|_______|___|______|
| - conturi curente debitoare | 260 | |
|
|___________________________________________________________|_______|___|______|
| - valori de recuperat | 261 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi restante, din care: | 262 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creantelor comerciale | 263 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor de trezorerie | 264 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru export | 265 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru echipament | 266 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru bunuri imobiliare | 267 | |
|
|___________________________________________________________|_______|___|______|
| - aferente altor credite acordate clientelei | 268 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate clientelei | | |
|
| financiare | 269 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 270 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor curente debitoare | 271 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 272 | | |
|___________________________________________________________|_______|___|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4027 | - mii lei
-
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE INDOIELNICE | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane pentru creante indoielnice, din care: | 310 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creantelor comerciale | 311 | | |
|___________________________________________________________|_______|___|______|
| - aferente creditelor de trezorerie | 312 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru export | 313 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru echipament | 314 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru bunuri imobiliare | 315 | |
|
|___________________________________________________________|_______|___|______|
| - aferente altor credite acordate clientelei | 316 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate clientelei financiare | 317 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 318 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor curente debitoare | 319 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 320 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente dobanzilor indoielnice privind: | 330 | |
|
|___________________________________________________________|_______|___|______|
| - Creante comerciale | 331 | |
|
|___________________________________________________________|_______|___|______|
| - Credite de trezorerie | 332 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru export | 333 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru echipament | 334 | |
|
|___________________________________________________________|_______|___|______|
| - Credite pentru bunuri imobiliare | 335 | |
|
|___________________________________________________________|_______|___|______|
| - Alte credite acordate clientelei | 336 | |
|
|___________________________________________________________|_______|___|______|
| - Credite acordate clientelei financiare | 337 | |
|
|___________________________________________________________|_______|___|______|
| - Valori primite in pensiune | 338 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi curente debitoare | 339 | |
|
|___________________________________________________________|_______|___|______|
| - Valori de recuperat | 340 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente creantelor atasate privind: | 350 | |
|
|___________________________________________________________|_______|___|______|
| - Creante indoielnice, din care: | 351 | |
|
|___________________________________________________________|_______|___|______|
| - creante comerciale | 352 | |
|
|___________________________________________________________|_______|___|______|
| - credite de trezorerie | 353 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru export | 354 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru echipament | 355 | |
|
|___________________________________________________________|_______|___|______|
| - credite pentru bunuri imobiliare | 356 | |
|
|___________________________________________________________|_______|___|______|
| - alte credite acordate clientelei | 357 | |
|
|___________________________________________________________|_______|___|______|
| - credite acordate clientelei financiare | 358 | |
|
|___________________________________________________________|_______|___|______|
| - valori primite in pensiune | 359 | |
|
|___________________________________________________________|_______|___|______|
| - conturi curente debitoare | 360 | |
|
|___________________________________________________________|_______|___|______|
| - valori de recuperat | 361 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi indoielnice, din care: | 362 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creantelor comerciale | 363 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor de trezorerie | 364 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru export | 365 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru echipament | 366 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor pentru bunuri imobiliare | 367 | |
|
|___________________________________________________________|_______|___|______|
| - aferente altor credite acordate clientelei | 368 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor acordate clientelei financiare | 369 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor primite in pensiune | 370 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor curente debitoare | 371 | |
|
|___________________________________________________________|_______|___|______|
| - aferente valorilor de recuperat | 372 | |
|
|___________________________________________________________|_______|___|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4027 | - mii lei
-
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
|PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE DIN | | |
|
|OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE | | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE RESTANTE | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane pentru creante restante, din care: | 410 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor primite in pensiune livrata | 411 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de tranzactie | 412 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de plasament | 413 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de investitii | 414 | |
|
|___________________________________________________________|_______|___|______|
| - aferente debitorilor diversi | 415 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente dobanzilor restante privind: | 420 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri primite in pensiune livrata | 421 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de tranzactie | 422 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de plasament | 423 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de investitii | 424 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de decontare privind operatiunile cu titluri | 425 | |
|
|___________________________________________________________|_______|___|______|
| - Debitori diversi | 426 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de regularizare (Venituri de primit) | 427 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente creantelor atasate privind: | 430 | |
|
|___________________________________________________________|_______|___|______|
| - Creante restante, din care: | 431 | |
|
|___________________________________________________________|_______|___|______|
| - titluri primite in pensiune livrata | 432 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de tranzactie | 433 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de plasament | 434 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de investitii | 435 | |
|
|___________________________________________________________|_______|___|______|
| - debitori diversi | 436 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi restante, din care: | 437 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor primite in pensiune livrata | 438 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de tranzactie | 439 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de plasament | 440 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de investitii | 441 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de decontare privind | | |
|
| operatiunile cu titluri | 442 | |
|
|___________________________________________________________|_______|___|______|
| - aferente debitorilor diversi | 443 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de regularizare (Venituri de | | |
|
| primit) | 444 | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE INDOIELNICE | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane pentru creante indoielnice, din care: | 450 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor primite in pensiune livrata | 451 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de tranzactie | 452 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de plasament | 453 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de investitii | 454 | |
|
|___________________________________________________________|_______|___|______|
| - aferente debitorilor diversi | 455 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente dobanzilor indoielnice privind: | 460 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri primite in pensiune livrata | 461 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de tranzactie | 462 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de plasament | 463 | |
|
|___________________________________________________________|_______|___|______|
| - Titluri de investitii | 464 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de decontare privind operatiunile cu titluri | 465 | |
|
|___________________________________________________________|_______|___|______|
| - Debitori diversi | 466 | |
|
|___________________________________________________________|_______|___|______|
| - Conturi de regularizare (Venituri de primit) | 467 | |
|
|___________________________________________________________|_______|___|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4027 | - mii lei
-
|___________|__________________________________________________________________
| |Cod
|LEI|DEVIZE|
| |pozitie| |
|
|___________________________________________________________|_______|___|______|
| A | B | 1 | 2
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente creantelor atasate privind: | 470 | |
|
|___________________________________________________________|_______|___|______|
| - Creante indoielnice, din care: | 471 | |
|
|___________________________________________________________|_______|___|______|
| - titluri primite in pensiune livrata | 472 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de tranzactie | 473 | | |
|___________________________________________________________|_______|___|______|
| - titluri de plasament | 474 | |
|
|___________________________________________________________|_______|___|______|
| - titluri de investitii | 475 | |
|
|___________________________________________________________|_______|___|______|
| - debitori diversi | 476 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi indoielnice, din care: | 477 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor primite in pensiune livrata | 478 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de tranzactie | 479 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de plasament | 480 | |
|
|___________________________________________________________|_______|___|______|
| - aferente titlurilor de investitii | 481 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de decontare privind | | |
|
| operatiunile cu titluri | 482 | | |
|___________________________________________________________|_______|___|______|
| - aferente debitorilor diversi | 483 | |
|
|___________________________________________________________|_______|___|______|
| - aferente conturilor de regularizare (Venituri de | | |
|
| primit) | 484 | |
|
|___________________________________________________________|_______|___|______|
|PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE AFERENTE| | |
|
|VALORILOR IMOBILIZATE | | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE RESTANTE | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane pentru creante restante reprezentand credite| | |
|
| subordonate | 510 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente dobanzilor restante privind: | 520 | |
|
|___________________________________________________________|_______|___|______|
| - Credite subordonate | 521 | |
|
|___________________________________________________________|_______|___|______|
| - Parti in cadrul societatilor comerciale legate, | | |
|
| titluri de participare si titluri ale activitatii de | | |
|
| portofoliu, date cu imprumut | 522 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente creantelor atasate privind: | 530 | |
|
|___________________________________________________________|_______|___|______|
| - Creante restante reprezentand credite subordonate | 531 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi restante, din care: | 532 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor subordonate | 533 | |
|
|___________________________________________________________|_______|___|______|
| - aferente partilor in cadrul societatilor comerciale | | |
|
| legate, titlurilor de participare si titlurilor | | |
|
| activitatii de portofoliu, date cu imprumut | 534 | |
|
|___________________________________________________________|_______|___|______|
| PROVIZIOANE PENTRU CREANTE INDOIELNICE | | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane pentru creante indoielnice reprezentand | | |
|
| credite subordonate | 550 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente dobanzilor indoielnice privind: | 560 | |
|
|___________________________________________________________|_______|___|______|
| - Credite subordonate | 561 | |
|
|___________________________________________________________|_______|___|______|
| - Parti in cadrul societatilor comerciale legate, | | |
|
| titluri de participare si titluri ale activitatii de | | |
|
| portofoliu, date cu imprumut | 562 | |
|
|___________________________________________________________|_______|___|______|
| - Provizioane aferente creantelor atasate privind: | 570 | |
|
|___________________________________________________________|_______|___|______|
| - Creante indoielnice reprezentand credite subordonate | 571 | |
|
|___________________________________________________________|_______|___|______|
| - Dobanzi indoielnice, din care: | 572 | |
|
|___________________________________________________________|_______|___|______|
| - aferente creditelor subordonate | 573 | |
|
|___________________________________________________________|_______|___|______|
| - aferente partilor in cadrul societatilor comerciale | | |
|
| legate, titlurilor de participare si titlurilor | | |
|
| activitatii de portofoliu, date cu imprumut | 574 | |
|
|___________________________________________________________|_______|___|______|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
9. REPARTIZAREA PLASAMENTELOR, RESURSELOR SI ANGAJAMENTELOR DIN AFARA
BILANTULUI IN FUNCTIE DE DURATA RAMASA DE SCURS - mod. 4028 -
PREZENTARE
Situatia - mod. 4028 - pune in evidenta diferitele transe de durata
reziduala a plasamentelor, resurselor si angajamentelor din afara bilantului,
care au scadente contractuale.
CONTINUT
Linii
Prezinta operatiunile care au scadente contractuale.
Coloane
- valorile primite in pensiune la termen sunt inscrise in functie de durata
reziduala corespunzatoare scadentei operatiunii de finantare, independent de
durata de viata reziduala a titlurilor sau creditelor mobilizate;
- titlurile de investitii sunt inscrise, fara a se tine seama de cupoanele
nescurse, in coloana corespunzatoare scadentei finale de rambursare;
- titlurile date cu imprumut sunt inscrise in coloanele corespunzatoare
scadentei operatiunii de luare/dare cu imprumut de titluri, independent de
durata de viata reziduala a titlurilor respective.
MODALITATI DE INREGISTRARE
PLASAMENTE
1. Finantarile sunt repartizate in coloanele situatiei in functie de
scadentele contractuale de rambursare.
In cazul deschiderilor de credite confirmate sau acordurilor de
refinantare, partea utilizata este grupata in functie de modalitatile de
rambursare:
- plecand de la coloana corespunzatoare duratei reziduale a deschiderii de
credit confirmat sau a acordului de refinantare pana la epuizarea completa a
celor mai apropiate scadente, in ipoteza in care contractul prevede o
rambursare totala, pana cel mai tarziu la data scadentei finale a deschiderii
de credit confirmat sau a acordului de refinantare;
- plecand de la coloana corespunzatoare sumei dintre durata de amortizare a
partii utilizate pe de o parte si durata reziduala de validitate a deschiderii
de credit esalonat, pe de alta parte, pana la epuizarea completa a celor mai
apropiate scadente, in ipoteza in care amortizarea tragerilor poate fi
realizata peste data scadentei finale a deschiderii de credit sau a acordului
de refinantare;
- plecand de la prima coloana a situatiei - mod. 4028 - atunci cand
probabilitatea de reinnoire a finantarilor ajunse la scadenta este
nesemnificativa; aceasta probabilitate este determinata pe baza unei analize,
eventual statistice, care trebuie sa faca obiectul unei reexaminari periodice
prin care sa se asigure buna fundamentare a separarilor efectuate.
2. Orice credit acordat clientelei sau unei institutii financiare, pentru
care exista clauze privind revizuirea periodica a dobanzii sau schimbarea
monedei, este inregistrat in functie de durata totala prevazuta in contract.
3. In cazul in care o operatiune de refinantare "in alb" sau pe
efecte de comert este insotita de un preaviz, durata sa este egala cu durata
preavizului.
4. Durata unei pensiuni se apreciaza in functie de scadenta avalului de
refinantare, independent de durata creditelor mobilizate. Cand se cumpara ferm
efectele primare, se ia in considerare scadenta acestor efecte. Daca tranzactia
este efectuata cu biletele de mobilizare, se retine scadenta acestor bilete.
5. Creditele al caror plan de rambursare nu este inca cunoscut de la prima
utilizare sunt clasate in functie de scadenta finala.
6. Creditele cu plati progresive din categoria "credite
cumparator" inregistrate in contul "Credite comerciale acordate
nerezidentilor" si creditele de prefinantare cu dobanda stabilizata,
reflectate in contul "Alte credite pentru export" sunt inregistrate
in functie de data scadentei finale a acestor credite.
7. Creditele pentru export acordate prin conventie de reciprocitate de
catre institutiile de credit semnatare, pe termen mediu si lung, se inscriu in
coloana 3 (de la 3 la 6 luni) a situatiei - mod. 4028 -. In cazul in care
institutia de credit denunta acordul de participare, se ia in considerare
durata reziduala a finantarii efectuate de aceasta institutie de credit.
RESURSE
8. Resursele sunt repartizate pe coloanele formularului in functie de
scadentele contractuale de rambursare.
9. Orice imprumut primit insotit de o clauza de revizuire periodica a
dobanzii sau de schimbare a monedei este inregistrat conform precizarilor pct.
2 de la plasamente.
10. Orice operatiune de refinantare insotita de un preaviz este
inregistrata conform precizarilor pct. 3 de la plasamente.
11. Durata unei operatiuni de refinantare efectuata cu o institutie
financiara se inregistreaza conform precizarilor pct. 4 de la plasamente.
Operatiunile de refinantare efectuate cu Banca Nationala a Romaniei sau cu
organismele specializate in mobilizarea de credite pe termen mediu sunt
inregistrate in functie de scadenta biletelor de mobilizare.
12. Imprumuturile obtinute pe baza conventiei de reciprocitate a mai multor
institutii de credit, privind creditele pe termen mediu si lung pentru export,
se inregistreaza in col. 3 (de la 3 la 6 luni) a situatiei - mod. 4028 -. In
cazul in care institutia de credit isi denunta acordul de participare, se ia in
considerare durata reziduala a acestor resurse.
ANGAJAMENTE IN AFARA BILANTULUI
13. Valoarea acordurilor de refinantare sau a celor privind deschiderile de
credite confirmate, trebuie inregistrata, pentru partea neutilizata, in
coloanele corespunzatoare duratelor reziduale de validitate a acestor acorduri.
Astfel, un acord de refinantare utilizabil pe o perioada de inca 6 luni, va
figura, pentru partea neutilizata, in col. 3 (de la 3 la 6 luni) a situatiei -
mod. 4028 -.
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit cu sediul in strainatate.
Institutiile de credit, persoane juridice romane, intocmesc formularul la
nivelul global al institutiei de credit - "G" - (ansamblul
teritoriului national si toate subunitatile din strainatate ale institutiei de
credit), iar sucursalele din Romania ale institutiilor de credit cu sediul in
strainatate intocmesc formularul la nivelul teritoriului national in care
sucursala isi desfasoara activitatea - "N" - (sucursala insasi si
sediile secundare subordonate acesteia).
Moneda:
Institutiile de credit raporteaza o situatie - mod. 4028 - stabilita in lei
pentru operatiunile efectuate in lei si o situatie - mod. 4028 - stabilita in
contravaloare lei pentru operatiunile efectuate in devize, pentru toate
devizele reunite.
Periodicitate: trimestrial (trim. I, II, si III) si anual.
REPARTIZAREA PLASAMENTELOR, RESURSELOR SI ANGAJAMENTELOR DIN AFARA
BILANTULUI IN FUNCTIE DE DURATA RAMASA DE SCURS
- mod. 4028 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N |National* [ ]
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 1 | | G |Global* [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4028 | - mii lei
-
|___________|__________________________________________________________________
| | Cod | DURATA RAMASA DE SCURS
|
| |pozitie|_______________________________________|
| PLASAMENTE | | |1 luna|3 luni|6 luni|1 an |
|
| | | D </=| < D | < D | < D
| < D | D > |
| | |1 luna| </= | </= | </= |
</= |5 ani|
| | | |3 luni|6 luni| 1 an |5 ani|
|
|______________________________|_______|______|______|______|______|_____|_____|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|______________________________|_______|______|______|______|______|_____|_____|
| OPERATIUNI DE TREZORERIE SI | | | | | | |
|
| OPERATIUNI INTERBANCARE | - | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite la termen la banci | | | | | | |
|
| centrale | 001 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite colaterale la banci | | | | | | |
|
| centrale | 002 | | | | | | |
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite la termen la | | | | | | |
|
| institutii de credit | 011 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite colaterale la | | | | | | |
|
| institutii de credit | 012 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Credite la termen acordate | | | | | | |
|
| institutiilor de credit | 021 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Credite financiare acordate | | | | | | |
|
| institutiilor de credit | 022 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Valori primite in pensiune | | | | | | |
|
| la termen | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - banci centrale | 031 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii de credit | 032 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| OPERATIUNI CU CLIENTELA | - | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| CREDITE ACORDATE CLIENTELEI | - | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Creante comerciale | 101 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Credite de trezorerie | 102 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Credite pentru export | 103 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Credite pentru echipament | 104 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Credite pentru bunuri | | | | | | |
|
| imobiliare | 105 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Alte credite acordate | | | | | | |
|
| clientelei | 106 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| CREDITE ACORDATE CLIENTELEI | | | | | | |
|
| FINANCIARE | - | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Credite la termen acordate | | | | | | |
|
| clientelei financiare | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM | 111 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare, | | | | | | |
|
| altele decat institutiile | | | | | | |
|
| de credit | 112 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| VALORI PRIMITE IN PENSIUNE | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Valori primite in pensiune | | | | | | |
|
| la termen | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM | 121 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare, | | | | | | |
|
| altele decat institutiile | | | | | | |
|
| de credit | 122 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - clientela nefinanciara | 123 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| OPERATIUNI CU TITLURI | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri primite in pensiune | | | | | | |
|
| livrata | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii de credit | 201 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM | 202 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare, | | | | | | |
|
| altele decat institutiile | | | | | | |
|
| de credit | 203 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - clientela nefinanciara | 204 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de tranzactie | 211 | | | | | | |
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de plasament | 212 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de investitii | 213 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri date cu imprumut | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de tranzactie | 221 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de plasament | 222 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de investitii | 223 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| VALORI IMOBILIZATE | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Credite subordonate la termen| 231 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
*) "G" - se completeaza de catre institutiile de credit persoane
juridice romane
"N" - se completeaza de sucursalele din Romania ale institutiilor
de credit straine
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N |National* [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 1 | | G |Global* [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4028 | - mii lei
-
|___________|__________________________________________________________________
| |Cod | DURATA RAMASA DE SCURS
|
| |pozitie|_______________________________________|
| RESURSE | | |1 luna|3 luni|6 luni|1 an |
|
| | | D </=| < D | < D | < D
| < D | D > |
| | |1 luna| </= | </= | </= |
</= |5 ani|
| | | |3 luni|6 luni| 1 an |5 ani|
|
|______________________________|_______|______|______|______|______|_____|_____|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|______________________________|_______|______|______|______|______|_____|_____|
| OPERATIUNI DE TREZORERIE SI | | | | | | |
|
| OPERATIUNI INTERBANCARE | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Imprumuturi de refinantare de| | | | | | |
|
| la banci centrale | | | | | | | |
|______________________________|_______|______|______|______|______|_____|_____|
| - imprumuturi colateralizate | | | | | | |
|
| cu active eligibile pentru | | | | | | |
|
| garantare | 301 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - imprumuturi lombard | 302 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - alte imprumuturi | 303 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite la termen ale | | | | | | |
|
| institutiilor de credit | 311 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite colaterale ale | | | | | | |
|
| institutiilor de credit | 312 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Imprumuturi la termen primite| | | | | | |
|
| de la institutii de credit | 321 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Imprumuturi financiare | | | | | | | |
| primite de la institutii | | | | | | |
|
| de credit | 322 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Valori date in pensiune | | | | | | |
|
| la termen | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - banci centrale | 331 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii de credit | 332 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| OPERATIUNI CU CLIENTELA | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| IMPRUMUTURI PRIMITE DE LA | | | | | | |
|
| CLIENTELA FINANCIARA | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Imprumuturi la termen de la | | | | | | |
|
| clientela financiara | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM | 401 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare, | | | | | | |
|
| altele decat institutiile | | | | | | |
|
| de credit | 402 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| VALORI DATE IN PENSIUNE | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Valori date in pensiune | | | | | | |
|
| la termen | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM | 411 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare, | | | | | | |
|
| altele decat institutiile | | | | | | |
|
| de credit | 412 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - clientela nefinanciara | 413 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| CONTURI DE DEPOZITE ALE | | | | | | |
|
| CLIENTELEI | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite la termen | 421 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Depozite colaterale | 422 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Certificate de depozit | 423 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Carnete si librete | | | | | | |
|
| de economii | 424 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| OPERATIUNI CU TITLURI | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri date in pensiune | | | | | | |
|
| livrata | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii de credit | 501 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - OPCVM | 502 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - institutii financiare, | | | | | | |
|
| altele decat institutiile | | | | | | | |
| de credit | 503 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - clientela nefinanciara | 504 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Datorii constituite prin | | | | | | |
|
| titluri | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de piata | | | | | | |
|
| interbancara | 521 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - titluri de creante | | | | | | |
|
| negociabile | 522 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - obligatiuni | 523 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| - alte datorii constituite | | | | | | |
|
| prin titluri | 524 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| DATORII SUBORDONATE LA TERMEN| 530 | | | | | | |
|______________________________|_______|______|______|______|______|_____|_____|
| FONDURI PUBLICE ALOCATE | 540 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N |National* [ 1 ] lei
|___|
| | [ 2 ]
devize
Cod ___ ___ |___|
institutie | 0 | 1 | | G |Global* [ ]
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4028 | - mii lei
-
|___________|__________________________________________________________________
| ANGAJAMENTE IN AFARA |Cod | DURATA RAMASA DE SCURS
|
| BILANTULUI |pozitie|_______________________________________|
| | | |1 luna|3 luni|6 luni|1 an |
|
| | | D </=| < D | < D | < D
| < D | D > |
| | |1 luna| </= | </= | </= |
</= |5 ani|
| | | |3 luni|6 luni| 1 an |5 ani|
|
|______________________________|_______|______|______|______|______|_____|_____|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|______________________________|_______|______|______|______|______|_____|_____|
| ANGAJAMENTE DE FINANTARE | | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Angajamente in favoarea | | | | | | |
|
| altor institutii de credit | 611 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Angajamente primite de | | | | | | |
|
| la alte institutii de credit | 621 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Angajamente in favoarea | | | | | | |
|
| clientelei | 630 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Angajamente primite de la | | | | | | |
|
| clientela financiara si | | | | | | |
|
| institutiile administratiei | | | | | | |
|
| publice | 631 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| ANGAJAMENTE PRIVIND TITLURILE| | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de primit (exclusiv | | | | | | |
|
| titlurile vandute cu | | | | | | |
|
| posibilitate de rascumparare)| 710 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri de livrat (exclusiv | | | | | | |
|
| titlurile cumparate cu | | | | | | |
|
| posibilitate de rascumparare)| 720 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri vandute cu | | | | | | |
|
| posibilitate de rascumparare | 731 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
| Titluri cumparate cu | | | | | | |
|
| posibilitate de rascumparare | 741 | | | | | |
|
|______________________________|_______|______|______|______|______|_____|_____|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
10. SITUATIA ACTIVELOR IMOBILIZATE - mod. 4032 -
PREZENTARE
Situatia - mod. 4032 - reflecta existentul si miscarile de imobilizari,
precum si elementele corectoare aferente acestora (amortizari si provizioane
pentru depreciere).
CONTINUT
Fila 1
Prezinta situatia activelor imobilizate la valoarea bruta.
Linii
Liniile reprezinta valoarea bruta a elementelor de imobilizari necorporale,
corporale, imobilizari in curs si imobilizari financiare.
Coloane
Coloanele reprezinta:
- valoarea imobilizarilor existente la inceputul anului, reflectata de
soldurile debitoare la inceputul anului ale conturilor de imobilizari;
- valoarea totala a cresterilor de imobilizari in cursul anului, reflectata
de rulajele debitoare ale conturilor de imobilizari;
- valoarea totala a descresterilor de imobilizari in cursul anului, reflectata
de rulajele creditoare ale conturilor de imobilizari;
- existentul imobilizarilor la sfarsitul anului.
Fila 2
Prezinta valoarea amortizarilor aferenta activelor imobilizate.
Linii
Liniile reprezinta valoarea amortizarii aferenta imobilizarilor necorporale
si corporale.
Coloane
Coloanele reprezinta:
- valoarea amortizarii la inceputul anului, reflectata de soldurile
creditoare ale conturilor 461 "Amortizari privind imobilizarile
activitatii de exploatare" si 462 "Amortizari privind imobilizarile
in afara activitatii de exploatare";
- valoarea amortizarii inregistrata in cursul anului, reflectata de
rulajele creditoare ale conturilor 461 "Amortizari privind imobilizarile
activitatii de exploatare" si 462 "Amortizari privind imobilizarile
in afara activitatii de exploatare";
- valoarea amortizarii aferenta imobilizarilor scoase din evidenta in
cursul anului, reflectata de rulajele debitoare ale conturilor 461
"Amortizari privind imobilizarile activitatii de exploatare" si 462
"Amortizari privind imobilizarile in afara activitatii de
exploatare";
- valoarea amortizarii cumulata pana la sfarsitul anului, reflectata de
soldurile creditoare ale conturilor 461 "Amortizari privind imobilizarile
activitatii de exploatare" si 462 "Amortizari privind imobilizarile
in afara activitatii de exploatare".
Fila 3
Prezinta situatia provizioanelor aferente activelor imobilizate.
Linii
Liniile reprezinta provizioanele aferente imobilizarilor necorporale, corporale
si financiare.
Coloane
Coloanele reprezinta:
- valoarea provizioanelor pentru depreciere la inceputul anului, reflectata
de soldurile creditoare ale conturilor 39111 "Provizioane pentru
deprecierea efectelor publice si a altor valori asimilate", 39112
"Provizioane pentru deprecierea obligatiunilor si a altor titluri cu venit
fix", 3912 "Provizioane pentru deprecierea titlurilor de
investitii", 491 "Provizioane pentru deprecierea partilor detinute in
cadrul societatilor comerciale legate, a titlurilor de participare si a
titlurilor activitatii de portofoliu", 4921 "Provizioane pentru
deprecierea imobilizarilor in curs", 4922 "Provizioane pentru
deprecierea imobilizarilor necorporale ale activitatii de exploatare" si
4923 "Provizioane pentru deprecierea imobilizarilor corporale ale
activitatii de exploatare", 4924 "Provizioane pentru deprecierea
imobilizarilor necorporale in afara activitatii de exploatare", 4925
"Provizioane pentru deprecierea imobilizarilor corporale in afara
activitatii de exploatare":
- valoarea provizioanelor constituite in cursul anului, reflectata de
rulajele creditoare ale conturilor de provizioane pentru deprecierea
imobilizarilor;
- valoarea provizioanelor reluate la venituri, reflectata de rulajele
debitoare ale conturilor de provizioane pentru deprecierea imobilizarilor;
- valoarea provizioanelor pentru deprecierea imobilizarilor, inregistrata
pana la sfarsitul anului si reflectata de soldurile creditoare ale conturilor
de provizioane pentru deprecierea imobilizarilor.
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit care au sediul in
strainatate. Institutiile de credit, persoane juridice romane, intocmesc
formularul la nivelul global al institutiei de credit - "G" -
(ansamblul teritoriului national si toate subunitatile din strainatate ale
institutiei de credit), iar sucursalele din Romania ale institutiilor de credit
cu sediul in strainatate intocmesc formularul la nivelul teritoriului national
in care sucursala isi desfasoara activitatea - "N" - (sucursala
insasi si sediile secundare subordonate acesteia).
Moneda:
Institutiile de credit intocmesc situatia - mod. 4032 - in lei, care
regrupeaza operatiunile in lei si in devize (evaluate in contravaloare lei).
Periodicitate: anual.
SITUATIA ACTIVELOR IMOBILIZATE
- mod. 4032 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National* [ ]
|___|
| | [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4032 | - mii lei
-
|___________|__________________________________________________________________
| |Cod |Sold |Cresteri| Reduceri |
|
| VALOAREA BRUTA A |pozitie|initial| |_________________|Sold
|
| ELEMENTELOR DE IMOBILIZARI| | | |Total|din care: |final
|
| | | | | |dezmembrari|(col.
5|
| | | | | |si casari
|=1+2-3)|
|___________________________|_______|_______|________|_____|___________|_______|
| A | B | 1(1) | 2(2) | 3(3)| 4(4) | 5(5)
|
|___________________________|_______|_______|________|_____|___________|_______|
|IMOBILIZARI NECORPORALE | | | | | |
|
| Fond comercial | 101 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Cheltuieli de constituire | 102 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Alte imobilizari | | | | | X |
|
| necorporale | 103 | | | | |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Imobilizari necorporale | | | | | |
|
| in curs | 104 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
|TOTAL (poz. 101 la 104) | 105 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
|IMOBILIZARI CORPORALE | | | | | |
|
| Terenuri | 106 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Amenajari de terenuri | 107 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Constructii | 108 | | | | |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Echipamente tehnologice | 109 | | | | |
|
| (masini, utilaje si | | | | | |
|
| instalatii de lucru) | | | | | |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Aparate si instalatii de | | | | | |
|
| masurare, control si | | | | | |
|
| reglare | 110 | | | | |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Mijloace de transport | 111 | | | | |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Animale si plantatii | 112 | | | | |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Mobilier, aparatura | | | | | |
|
| birotica, echipamente de | | | | | |
|
| protectie a valorilor | | | | | | |
| umane si materiale si | | | | | |
|
| alte active corporale | 113 | | | | |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Imobilizari corporale | | | | | |
|
| in curs | 114 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
| TOTAL (poz. 106 la 114) | 115 | | | | |
|
|___________________________|_______|_______|________|_____|___________|_______|
|IMOBILIZARI FINANCIARE | | | | | |
|
| Efecte publice si valori | | | | | |
|
| asimilate | 116 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Obligatiuni si alte | | | | | |
|
| titluri cu venit fix | 117 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Parti in societatile | | | | | |
|
| comerciale legate | 118 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
| Participatii si | | | | | | |
| activitati de portofoliu | 119 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
| TOTAL (rd. 116 la 119) | 120 | | | | X |
|
|___________________________|_______|_______|________|_____|___________|_______|
|ACTIVE IMOBILIZATE - TOTAL | | | | | |
|
|(rd. 105 + 115 + 120) | 121 | | | | |
|
|___________________________|_______|_______|________|_____|___________|_______|
*) "G" - se completeaza de catre institutiile de credit persoane
juridice romane
"N" - se completeaza de sucursalele din Romania ale institutiilor
de credit straine
SITUATIA ACTIVELOR IMOBILIZATE
- mod. 4032 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| | [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4032 | - mii lei
-
|___________|__________________________________________________________________
| |Cod |Sold |Amortizare|Amortizare
|Amortizare|
| AMORTIZARI AFERENTE |pozitie|initial|in cursul |aferenta |la
|
| ELEMENTELOR DE | | |anului |imobilizarilor|sfarsitul
|
| IMOBILIZARI | | | |scoase din |anului
|
| | | | |evidenta |(col. 9 =
|
| | | | | |6 + 7 -
8)|
|_________________________|_______|_______|__________|______________|__________|
| A | B | 6(1) | 7(2) | 8(3) | 9(4)
|
|_________________________|_______|_______|__________|______________|__________|
|IMOBILIZARI NECORPORALE | | | | |
|
| Fond comercial | 131 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| Cheltuieli de | | | | |
|
| constituire | 132 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| Alte imobilizari | | | | |
|
| necorporale | 133 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| TOTAL (poz. 131 la 133) | 134 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
|IMOBILIZARI CORPORALE | | | | |
|
| Terenuri | 135 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| Amenajari de terenuri | 136 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| Constructii | 137 | | | | |
|_________________________|_______|_______|__________|______________|__________|
| Echipamente tehnologice | 138 | | | |
|
| (masini, utilaje si | | | | |
|
| instalatii de lucru) | | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| Aparate si instalatii de| | | | |
|
| masurare, control si | | | | |
|
| reglare | 139 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| Mijloace de transport | 140 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| Animale si plantatii | 141 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| Mobilier, aparatura | | | | |
|
| birotica, echipamente de| | | | |
|
| protectie a valorilor | | | | |
|
| umane si materiale si | | | | |
|
| alte active corporale | 142 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| TOTAL (poz. 135 la 142) | 143 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
| AMORTIZARI - TOTAL | | | | |
|
| (poz. 134 + 143) | 144 | | | |
|
|_________________________|_______|_______|__________|______________|__________|
SITUATIA ACTIVELOR IMOBILIZATE
- mod. 4032 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| | [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4032 | - mii lei
-
|___________|__________________________________________________________________
|PROVIZIOANE PENTRU |Cod |Sold |Provizioane|Provizioane|Sold
final|
|DEPRECIEREA ELEMENTELOR DE |pozitie|initial|constituite|reluate la |(col. 13
=|
|IMOBILIZARI | | |in cursul |venituri |10 + 11 -
|
| | | |anului | |12
|
|___________________________|_______|_______|___________|___________|__________|
| A | B | 11(1) | 12(2) | 13(3) | 14(4)
|
|___________________________|_______|_______|___________|___________|__________|
|IMOBILIZARI NECORPORALE | | | | |
|
| Fond comercial | 151 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Cheltuieli de constituire | 152 | | | | |
|___________________________|_______|_______|___________|___________|__________|
| Alte imobilizari | | | | |
|
| necorporale | 153 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Imobilizari necorporale | | | | |
|
| in curs | 154 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
|TOTAL (poz. 151 la 154) | 155 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
|IMOBILIZARI CORPORALE | | | | |
|
| Terenuri | 156 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Amenajari de terenuri | 157 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Constructii | 158 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Echipamente tehnologice | 159 | | | |
|
| (masini, utilaje si | | | | |
|
| instalatii de lucru) | | | | | |
|___________________________|_______|_______|___________|___________|__________|
| Aparate si instalatii de | | | | |
|
| masurare, control si | | | | |
|
| reglare | 160 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Mijloace de transport | 161 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Animale si plantatii | 162 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Mobilier, aparatura | | | | |
|
| birotica, echipamente de | | | | |
|
| protectie a valorilor | | | | |
|
| umane si materiale si | | | | |
|
| alte active corporale | 163 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Imobilizari corporale | | | | |
|
| in curs | 164 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
|TOTAL (poz. 156 la 164) | 165 | | | | |
|___________________________|_______|_______|___________|___________|__________|
|IMOBILIZARI FINANCIARE | | | | |
|
| Efecte publice si valori | | | | |
|
| asimilate | 166 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Obligatiuni si alte | | | | |
|
| titluri cu venit fix | 167 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Parti in societatile | | | | |
|
| comerciale legate | 168 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
| Participatii si activitati| | | | |
|
| de portofoliu | 169 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
|TOTAL (poz. 166 la 169) | 170 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
|PROVIZIOANE PENTRU | | | | |
|
|DEPRECIERE - TOTAL | | | | |
|
|(poz. 155 + 165 + 170) | 171 | | | |
|
|___________________________|_______|_______|___________|___________|__________|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
11. CONTUL DE PROFIT SI PIERDERI - mod. 4080 -
PREZENTARE
Situatia - mod. 4080 - este o situatie de sinteza, care evidentiaza
cheltuielile si veniturile legate de activitatea institutiilor de credit.
CONTINUT
Contul de profit si pierdere - mod. 4080 - cuprinde sumele sau valorile
incasate sau de incasat si sumele sau valorile platite sau de platit, aferente operatiunilor
efectuate de institutii de credit.
Veniturile sunt clasificate in:
- venituri din activitatea de exploatare bancara;
- venituri diverse din exploatare;
- venituri din provizioane si recuperari de creante amortizate si ajustarea
la inflatie;
- venituri din reluarea rezervei generale pentru riscul de credit;
- venituri extraordinare;
- venituri din impozitul pe profit amanat.
Cheltuielile sunt clasificate in:
- cheltuieli de exploatare bancara;
- cheltuieli cu personalul;
- cheltuieli cu alte impozite, taxe si varsaminte asimilate;
- cheltuieli cu materialele, lucrarile si serviciile executate de terti;
- cheltuieli diverse de exploatare;
- cheltuieli cu amortizarile privind imobilizarile necorporale si
corporale;
- cheltuieli cu provizioane, pierderi din creante nerecuperabile si
ajustarea la inflatie;
- cheltuieli extraordinare;
- cheltuieli cu impozitul pe profit si alte impozite.
Fiecare din categoriile enuntate mai sus se defalca pe pozitii in cadrul
situatiei, in conformitate cu structura claselor 6 si 7 din planul de conturi.
In contabilitate, profitul sau pierderea se stabilesc lunar, cumulat de la
inceputul anului. In acest sens, conturile de cheltuieli si conturile de
venituri se inchid, provizoriu, prin rezultatul exercitiului.
Rezultatul definitiv al exercitiului financiar se stabileste la inchiderea
acestuia.
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit cu sediul in strainatate.
Institutiile de credit, persoane juridice romane intocmesc:
- o situatie - mod 4080 - la nivelul global al institutiei de credit
"G" (ansamblul teritoriului national si toate subunitatile din
strainatate ale institutiei de credit);
- o situatie - mod 4080 - la nivelul teritoriului national "N"
(sediu social, sucursale si alte sedii secundare aflate in Romania);
- o situatie - mod 4080 - pentru fiecare subunitate din strainatate a
institutiei de credit "S" (sucursale si alte sedii secundare fara
personalitate juridica aflate in strainatate).
Sucursalele din Romania ale institutiilor de credit cu sediul in
strainatate intocmesc formularul la nivelul teritoriului national in care
sucursala isi desfasoara activitatea "N" (sucursala insasi si sediile
secundare subordonate acesteia).
Moneda:
Institutiile de credit intocmesc situatia - mod. 4080 - in lei, care
regrupeaza operatiunile in lei si in devize.
Periodicitate: lunar, trimestrial (trim. I, II si III) si anual.
CONTUL DE PROFIT SI PIERDERE
- mod. 4080 -
JUDETUL _______________________|_|_| FORMA DE PROPRIETATE
______________|_|_|
DENUMIREA INSTITUTIEI DE ACTIVITATEA (se va inscrie activitatea
CREDIT: ____________________________ preponderenta)
_________________________
ADRESA LOC.:____________, sector ___ Cod grupa CAEN __________________|_|_|_|
STR.: _____________________ nr.: ___ CODUL FISCAL
______|_|_|_|_|_|_|_|_|_|_|
TELEFONUL: _________ FAXUL: ________
NUMARUL DIN REGISTRUL COMERTULUI
____________________________________
___
| N | National* [ ]
|___|
| S | Strainatate* [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_||___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1 |
|_______________________________________________________________|_______|______|
|VENITURI DIN ACTIVITATEA DE EXPLOATARE BANCARA | W01 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile de trezorerie si operatiunile | |
|
| interbancare | W05 |
|
|_______________________________________________________________|_______|______|
| Dobanzi | W2A |
|
|_______________________________________________________________|_______|______|
| - Banci centrale | W2B |
|
|_______________________________________________________________|_______|______|
| - Conturi de corespondent | W2E | |
|_______________________________________________________________|_______|______|
| - Depozite la institutii de credit | W101 |
|
|_______________________________________________________________|_______|______|
| - la vedere | W102 |
|
|_______________________________________________________________|_______|______|
| - la termen | W103 |
|
|_______________________________________________________________|_______|______|
| - colaterale | W104 |
|
|_______________________________________________________________|_______|______|
| - Credite acordate institutiilor de credit | W2H |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | W2J |
|
|_______________________________________________________________|_______|______|
| - la termen | W2K |
|
|_______________________________________________________________|_______|______|
| - financiare | W2L |
|
|_______________________________________________________________|_______|______|
| - Valori primite in pensiune | W2M |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | W2N |
|
|_______________________________________________________________|_______|______|
| - la termen | W2P |
|
|_______________________________________________________________|_______|______|
| - Alte dobanzi | W2Z |
|
|_______________________________________________________________|_______|______|
| - Titluri cu posibilitate de rascumparare | W20 |
|
|_______________________________________________________________|_______|______|
| - Report/deport | W21 |
|
|_______________________________________________________________|_______|______|
| - Diverse dobanzi | W25 |
|
|_______________________________________________________________|_______|______|
| - Creante restante si indoielnice | W27 |
|
|_______________________________________________________________|_______|______|
| Comisioane | W30 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiuni cu clientela | W40 |
|
|_______________________________________________________________|_______|______|
| Dobanzi | W6A |
|
|_______________________________________________________________|_______|______|
| - Creante comerciale si credite acordate clientelei | W6B |
|
|_______________________________________________________________|_______|______|
| - Scont, asimilate si alte creante comerciale | W6C |
|
|_______________________________________________________________|_______|______|
| - Operatiuni de factoring | W105 |
|
|_______________________________________________________________|_______|______|
| - Credite de trezorerie | W6E |
|
|_______________________________________________________________|_______|______|
| - Credite pentru export | W6D |
|
|_______________________________________________________________|_______|______|
| - Credite pentru echipament | W6F |
|
|_______________________________________________________________|_______|______|
| - Credite pentru bunuri imobiliare | W6G |
|
|_______________________________________________________________|_______|______|
| - Alte credite acordate clientelei | W6H |
|
|_______________________________________________________________|_______|______|
| - Credite acordate clientelei financiare | W7A |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | W7B |
|
|_______________________________________________________________|_______|______|
| - la termen | W7L |
|
|_______________________________________________________________|_______|______|
| - Valori primite in pensiune | W7N |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | W7P |
|
|_______________________________________________________________|_______|______|
| - la termen | W7S |
|
|_______________________________________________________________|_______|______|
*) "G", "N" si "S" - se completeaza, dupa
caz, de catre institutiile de credit persoane juridice romane
"N" - se completeaza de sucursalele din Romania ale institutiilor
de credit straine
___
DENUMIREA INSTITUTIEI DE CREDIT: ................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| - Conturi curente debitoare | W7V |
|
|_______________________________________________________________|_______|______|
| - Alte dobanzi | W7Z | |
|_______________________________________________________________|_______|______|
| - Titluri cu posibilitate de rascumparare | W70 |
|
|_______________________________________________________________|_______|______|
| - Report/deport | W73 |
|
|_______________________________________________________________|_______|______|
| - Diverse dobanzi | W75 |
|
|_______________________________________________________________|_______|______|
| - Creante restante si indoielnice | W78 |
|
|_______________________________________________________________|_______|______|
| Comisioane | W80 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile cu titluri | X0A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi de la titlurile primite in pensiune livrata | X0B |
|
|_______________________________________________________________|_______|______|
| - Venituri din titlurile de tranzactie | X0E |
|
|_______________________________________________________________|_______|______|
| - Venituri din titlurile de plasament | X0K |
|
|_______________________________________________________________|_______|______|
| - Dobanzi | X0L |
|
|_______________________________________________________________|_______|______|
| - Dividende si venituri asimilate | X0Q |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiune | X0R |
|
|_______________________________________________________________|_______|______|
| - Venituri din titlurile de investitii | X1A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi | X1B |
|
|_______________________________________________________________|_______|______|
| - Venituri din prime | X1G |
|
|_______________________________________________________________|_______|______|
| - Venituri din datorii constituite prin titluri | X2A |
|
|_______________________________________________________________|_______|______|
| - Venituri diverse din operatiunile cu titluri | X2P |
|
|_______________________________________________________________|_______|______|
| - Dobanzi din creante restante si indoielnice | X23 |
|
|_______________________________________________________________|_______|______|
| - Comisioane | X27 |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile de leasing, locatie simpla si | |
|
| asimilate | X3A |
|
|_______________________________________________________________|_______|______|
| - Venituri din operatiuni de leasing si asimilate | X3B |
|
|_______________________________________________________________|_______|______|
| - Venituri din chirii | X3C |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor date in leasing si | |
|
| asimilate | X3V |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru operatiunile de leasing | |
|
| si asimilate | X3L |
|
|_______________________________________________________________|_______|______|
| - Alte venituri din operatiunile de leasing si asimilate | X3Z |
|
|_______________________________________________________________|_______|______|
| - Venituri din operatiunile de locatie simpla | X4A |
|
|_______________________________________________________________|_______|______|
| - Venituri din chirii | X4C |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor date in locatie | |
|
| simpla | X4P |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru operatiuni de locatie | |
|
| simpla | X4E |
|
|_______________________________________________________________|_______|______|
| - Alte venituri din operatiunile de locatie simpla | X4V |
|
|_______________________________________________________________|_______|______|
| - Venituri din creante restante si indoielnice | X4W |
|
|_______________________________________________________________|_______|______|
| Venituri din credite subordonate, parti in cadrul societatilor| |
|
| comerciale legate, titluri de participare si titluri ale | |
|
| activitatii de portofoliu | X5A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi de la creditele subordonate la termen | X5C |
|
|_______________________________________________________________|_______|______|
| - Dobanzi de la creditele subordonate pe durata nedeterminata| X5D |
|
|_______________________________________________________________|_______|______|
| - Dividende si venituri asimilate | X5K |
|
|_______________________________________________________________|_______|______|
| - Dobanzi din creante restante si indoielnice | X5W | |
|_______________________________________________________________|_______|______|
| Venituri din operatiunile de schimb | X6A |
|
|_______________________________________________________________|_______|______|
| - Venituri din operatiunile de schimb si arbitraj | X6B |
|
|_______________________________________________________________|_______|______|
| - Comisioane | X6D |
|
|_______________________________________________________________|_______|______|
| Venituri din operatiunile in afara bilantului | X7A |
|
|_______________________________________________________________|_______|______|
| - Venituri din angajamentele de finantare | X7B |
|
|_______________________________________________________________|_______|______|
| - Angajamente de finantare in favoarea altor institutii de | |
|
| credit | X7G |
|
|_______________________________________________________________|_______|______|
| - Angajamente de finantare in favoarea clientelei | X7J |
|
|_______________________________________________________________|_______|______|
| - Venituri din angajamentele de garantie | X8A |
|
|_______________________________________________________________|_______|______|
| - Angajamente de garantie in favoarea altor institutii de | | |
| credit | X8B |
|
|_______________________________________________________________|_______|______|
| - Angajamente de garantie in favoarea clientelei | X8G |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: ................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1 |
|_______________________________________________________________|_______|______|
| - Venituri din angajamentele aferente operatiunilor cu | |
|
| instrumente financiare derivate | Z0A | |
|_______________________________________________________________|_______|______|
| - Venituri din instrumente financiare derivate de dobanda | Z0C |
|
|_______________________________________________________________|_______|______|
| - Venituri din instrumente financiare derivate de curs de | |
|
| schimb | Z0F |
|
|_______________________________________________________________|_______|______|
| - Comisioane | Z0M |
|
|_______________________________________________________________|_______|______|
| - Venituri din alte angajamente date | Z0P |
|
|_______________________________________________________________|_______|______|
| Venituri din prestatiile de servicii financiare | Z1A |
|
|_______________________________________________________________|_______|______|
| - Comisioane privind titlurile gestionate sau in depozit | Z1B |
|
|_______________________________________________________________|_______|______|
| - Comisioane privind operatiunile cu titluri efectuate in | |
|
| contul clientelei | Z1K |
|
|_______________________________________________________________|_______|______|
| - Comisioane din activitatile de asistenta si de consultanta | Z1T |
|
|_______________________________________________________________|_______|______|
| - Comisioane din activitatile de asistenta si consultanta | |
|
| pentru persoane fizice | Z1V |
|
|_______________________________________________________________|_______|______|
| - Comisioane din activitatile de asistenta si consultanta | |
|
| pentru persoane juridice | Z1W |
|
|_______________________________________________________________|_______|______|
| - Alte comisioane | Z1X |
|
|_______________________________________________________________|_______|______|
| - Venituri privind mijloacele de plata | Z10 |
|
|_______________________________________________________________|_______|______|
| - Alte venituri din prestatiile de servicii financiare | Z15 |
|
|_______________________________________________________________|_______|______|
| Alte venituri din activitatea de exploatare bancara | Z2A |
|
|_______________________________________________________________|_______|______|
| - Cota-parte privind operatiunile de exploatare bancara | |
|
| efectuate in comun | Z2F |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli refacturate privind operatiunile de exploatare | |
|
| bancara efectuate in comun | Z2K |
|
|_______________________________________________________________|_______|______|
| - Transferuri de cheltuieli de exploatare bancara | Z2P |
|
|_______________________________________________________________|_______|______|
| - Venituri diverse de exploatare bancara | Z2R |
|
|_______________________________________________________________|_______|______|
|VENITURI DIVERSE DIN EXPLOATARE | Z3A |
|
|_______________________________________________________________|_______|______|
| Cheltuieli refacturate | Z3B |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli refacturate societatilor grupului | Z3C |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli refacturate altor societati | Z3D |
|
|_______________________________________________________________|_______|______|
| Cota-parte privind operatiunile de exploatare nebancare | |
|
| efectuate in comun | Z4A |
|
|_______________________________________________________________|_______|______|
| Cota-parte din cheltuielile sediului social | Z4D |
|
|_______________________________________________________________|_______|______|
| Venituri din cesiunea imobilizarilor | Z4F |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor necorporale si | |
|
| corporale | Z4L |
|
|_______________________________________________________________|_______|______|
| - Venituri din cesiunea imobilizarilor financiare | Z4R |
|
|_______________________________________________________________|_______|______|
| Venituri accesorii | Z5A |
|
|_______________________________________________________________|_______|______|
| - Venituri privind imobilele legate de exploatare | Z5B |
|
|_______________________________________________________________|_______|______|
| - Venituri din activitati nebancare | Z5E |
|
|_______________________________________________________________|_______|______|
| - Alte venituri accesorii | Z5L |
|
|_______________________________________________________________|_______|______|
| Alte venituri diverse din exploatare | Z6A |
|
|_______________________________________________________________|_______|______|
| - Transferuri de cheltuieli de exploatare nebancara | Z6B |
|
|_______________________________________________________________|_______|______|
| - Cota-parte din subventiile de investitii trecuta la | |
|
| venituri | Z6E |
|
|_______________________________________________________________|_______|______|
| - Venituri din subventii de exploatare | Z101 | |
|_______________________________________________________________|_______|______|
| - Venituri din productia de imobilizari | Z102 |
|
|_______________________________________________________________|_______|______|
| - Venituri privind bunurile mobile si imobile din | |
|
| executarea creantelor | Z103 |
|
|_______________________________________________________________|_______|______|
| - Alte venituri | Z6Z |
|
|_______________________________________________________________|_______|______|
| - Venituri din despagubiri, amenzi si penalitati | Z124 |
|
|_______________________________________________________________|_______|______|
| - Venituri din donatii si subventii | Z125 |
|
|_______________________________________________________________|_______|______|
| - Alte venituri diverse de exploatare | Z126 |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: ................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1 |
|_______________________________________________________________|_______|______|
|VENITURI DIN PROVIZIOANE, RECUPERARI DE CREANTE AMORTIZATE | |
|
|SI AJUSTAREA LA INFLATIE | Z8A |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru creante din operatiuni | |
|
| interbancare | Z8C |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane specifice de risc de credit | Z104 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane specifice de risc de dobanda | Z105 |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru creante din operatiuni cu | |
|
| clientela | Z8D |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane specifice de risc de credit | Z106 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane specifice de risc de dobanda | Z107 |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane privind operatiuni cu titluri si | |
|
| operatiuni diverse | Z8E |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea titlurilor | Z108 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea titlurilor | |
|
| de plasament | Z109 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea titlurilor | |
|
| de investitii | Z110 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea stocurilor | Z111 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru creante restante si | |
|
| indoielnice | Z8F |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru valori imobilizate | Z112 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea partilor | |
|
| detinute in cadrul societatilor comerciale legate, a | |
|
| titlurilor de participare si a titlurilor activitatii | |
|
| de portofoliu | Z113 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea imobilizarilor | Z114 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea | |
|
| imobilizarilor in curs | Z115 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea | |
|
| imobilizarilor activitatii de exploatare | Z116 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru deprecierea | | |
| imobilizarilor in afara activitatii de exploatare | Z117 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru creante restante si | |
|
| indoielnice | Z118 |
|
|_______________________________________________________________|_______|______|
| Venituri din provizioane pentru riscuri si cheltuieli | Z8V |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru riscuri de executare | |
|
| a angajamentelor prin semnatura | Z119 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru facilitati acordate | |
|
| personalului | Z120 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru risc de tara | Z121 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru restructurare | Z127 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru dezafectarea imobilizarilor| |
|
| corporale si alte actiuni similare legate de acestea | Z128 |
|
|_______________________________________________________________|_______|______|
| - Venituri din provizioane pentru alte riscuri si cheltuieli | Z122 |
|
|_______________________________________________________________|_______|______|
| Venituri din fondul comercial negativ | Z8W |
|
|_______________________________________________________________|_______|______|
| Venituri din recuperari de creante amortizate | Z8X |
|
|_______________________________________________________________|_______|______|
| Venituri din ajustarea la inflatie | Z8Y |
|
|_______________________________________________________________|_______|______|
|VENITURI DIN RELUAREA REZERVEI GENERALE PENTRU RISCUL DE CREDIT| Z7A |
|
|_______________________________________________________________|_______|______|
|TOTAL VENITURI CURENTE | Z134 |
|
|_______________________________________________________________|_______|______|
|VENITURI EXTRAORDINARE | Z90 |
|
|_______________________________________________________________|_______|______|
| Venituri din subventii pentru evenimente extraordinare si | |
|
| altele similare | Z123 |
|
|_______________________________________________________________|_______|______|
|TOTAL VENITURI | Z99 |
|
|_______________________________________________________________|_______|______|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
CONTUL DE PROFIT SI PIERDERI - mod. 4080 -
___
DENUMIREA INSTITUTIEI DE CREDIT: ................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
|CHELTUIELI DE EXPLOATARE BANCARA | S01 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu operatiunile de trezorerie si operatiunile | |
|
| interbancare | S05 |
|
|_______________________________________________________________|_______|______|
| Dobanzi | S2A |
|
|_______________________________________________________________|_______|______|
| - Banci centrale | S2B |
|
|_______________________________________________________________|_______|______|
| - Conturi de corespondent | S2E |
|
|_______________________________________________________________|_______|______|
| - Depozite ale institutiilor de credit | S101 |
|
|_______________________________________________________________|_______|______|
| - la vedere | S102 |
|
|_______________________________________________________________|_______|______|
| - la termen | S103 |
|
|_______________________________________________________________|_______|______|
| - colaterale | S104 |
|
|_______________________________________________________________|_______|______|
| - Imprumuturi de la institutii de credit | S2H |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | S2J |
|
|_______________________________________________________________|_______|______|
| - la termen | S2K |
|
|_______________________________________________________________|_______|______|
| - financiare | S105 |
|
|_______________________________________________________________|_______|______|
| - Valori date in pensiune | S2M |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | S2N |
|
|_______________________________________________________________|_______|______|
| - la termen | S2P |
|
|_______________________________________________________________|_______|______|
| - Alte dobanzi | S2Z |
|
|_______________________________________________________________|_______|______|
| - Titluri cu posibilitate de rascumparare | S20 |
|
|_______________________________________________________________|_______|______|
| - Report/deport | S21 |
|
|_______________________________________________________________|_______|______|
| - Diverse dobanzi | S25 |
|
|_______________________________________________________________|_______|______|
| Comisioane | S30 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu operatiunile cu clientela | S40 |
|
|_______________________________________________________________|_______|______|
| Dobanzi | S6A |
|
|_______________________________________________________________|_______|______|
| - Conturi de factoring | S6X | |
|_______________________________________________________________|_______|______|
| - Imprumuturi primite de la clientela financiara | S6B |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | S6C |
|
|_______________________________________________________________|_______|______|
| - la termen | S6F |
|
|_______________________________________________________________|_______|______|
| - Valori date in pensiune | S6H |
|
|_______________________________________________________________|_______|______|
| - de pe o zi pe alta | S6N |
|
|_______________________________________________________________|_______|______|
| - la termen | S6P |
|
|_______________________________________________________________|_______|______|
| - Conturi curente creditoare | S6S |
|
|_______________________________________________________________|_______|______|
| - Conturi de depozite | S106 |
|
|_______________________________________________________________|_______|______|
| - la vedere | S107 |
|
|_______________________________________________________________|_______|______|
| - la termen | S108 |
|
|_______________________________________________________________|_______|______|
| - colaterale | S109 |
|
|_______________________________________________________________|_______|______|
| - Certificate de depozit, carnete si librete de economii | S73 |
|
|_______________________________________________________________|_______|______|
| - Alte dobanzi | S75 |
|
|_______________________________________________________________|_______|______|
| - Titluri cu posibilitate de rascumparare | S76 |
|
|_______________________________________________________________|_______|______|
| - Report/deport | S77 |
|
|_______________________________________________________________|_______|______|
| - Diverse dobanzi | S78 |
|
|_______________________________________________________________|_______|______|
| Comisioane | S80 |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: ................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1 |
|_______________________________________________________________|_______|______|
| Cheltuieli pentru operatiunile cu titluri | T0A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi la titlurile date in pensiune livrata | T0B |
|
|_______________________________________________________________|_______|______|
| - Pierderi la titlurile de tranzactie | T0E |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu titlurile de plasament | T0K |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli de achizitie | T0M |
|
|_______________________________________________________________|_______|______|
| - Pierderi din cesiune | T0R |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu titlurile de investitii | T1A |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli de achizitie | T1B |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu amortizarea primelor | T1G |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli privind datoriile constituite prin titluri | T2A |
|
|_______________________________________________________________|_______|______|
| - Dobanzi privind titlurile pe piata interbancara | T2F |
|
|_______________________________________________________________|_______|______|
| - Dobanzi privind titlurile de creante negociabile | T2K |
|
|_______________________________________________________________|_______|______|
| - Dobanzi privind obligatiunile | T2N |
|
|_______________________________________________________________|_______|______|
| - Alte cheltuieli privind datoriile constituite prin | |
|
| titluri | T2Z |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli diverse privind operatiunile cu titluri | T23 |
|
|_______________________________________________________________|_______|______|
| - Comisioane | T27 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu operatiunile de leasing, locatie simpla si | |
|
| asimilate | T3A |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu operatiunile de leasing si asimilate | T3B |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu amortizarea | T3C |
|
|_______________________________________________________________|_______|______|
| - Pierderi din deprecierea imobilizarilor date in leasing | |
|
| si asimilate | T3Q |
|
|_______________________________________________________________|_______|______|
| - Pierderi din cesiunea imobilizarilor date in leasing | |
|
| si asimilate | T3V |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru operatiunile de leasing | |
|
| si asimilate | T3L |
|
|_______________________________________________________________|_______|______|
| - Alte cheltuieli cu operatiunile de leasing si asimilate | T3Z |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu operatiunile de locatie simpla | T4A |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu amortizarea | T4B |
|
|_______________________________________________________________|_______|______|
| - Pierderi din deprecierea imobilizarilor date in locatie | |
|
| simpla | T4H |
|
|_______________________________________________________________|_______|______|
| - Pierderi din cesiunea imobilizarilor date in locatie | |
|
| simpla | T4P |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru operatiunile de locatie | |
|
| simpla | T4E |
|
|_______________________________________________________________|_______|______|
| - Alte cheltuieli cu operatiunile de locatie simpla | T4Z |
|
|_______________________________________________________________|_______|______|
| Cheltuieli privind datoriile subordonate si fondurile publice | |
|
| alocate | T5A |
|
|_______________________________________________________________|_______|______|
| - Datorii subordonate la termen | T5C |
|
|_______________________________________________________________|_______|______|
| - Datorii subordonate pe durata nedeterminata | T5D |
|
|_______________________________________________________________|_______|______|
| - Fonduri publice alocate | T5H |
|
|_______________________________________________________________|_______|______|
| Cheltuieli privind operatiunile de schimb | T6A |
|
|_______________________________________________________________|_______|______|
| - Pierderi din operatiunile de schimb si arbitraj | T6B |
|
|_______________________________________________________________|_______|______|
| - Comisioane | T6D |
|
|_______________________________________________________________|_______|______|
| Cheltuieli privind operatiunile in afara bilantului | T7A |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu angajamentele de finantare | T7B |
|
|_______________________________________________________________|_______|______|
| - Angajamente de finantare primite de la alte institutii | |
|
| de credit | T7G |
|
|_______________________________________________________________|_______|______|
| - Angajamente de finantare primite de la clientela | T7J |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu angajamentele de garantie | T8A |
|
|_______________________________________________________________|_______|______|
| - Angajamente de garantie primite de la alte institutii | |
|
| de credit | T8B |
|
|_______________________________________________________________|_______|______|
| - Angajamente de garantie primite de la clientela | T8G |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu angajamente aferente operatiunilor cu | |
|
| instrumente financiare derivate | V0A |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli privind instrumentele financiare derivate de | |
|
| dobanda | V0C |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli privind instrumentele financiare derivate de | |
|
| curs de schimb | V0F |
|
|_______________________________________________________________|_______|______|
| - Comisioane | V0M |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu alte angajamente primite | V0Z |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: ................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1 |
|_______________________________________________________________|_______|______|
| Cheltuieli cu prestatiile de servicii financiare | V1A |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu mijloacele de plata | V1B | |
|_______________________________________________________________|_______|______|
| - Alte cheltuieli cu prestatiile de servicii financiare | V1Z |
|
|_______________________________________________________________|_______|______|
| Alte cheltuieli de exploatare bancara | V2A |
|
|_______________________________________________________________|_______|______|
| - Cota-parte privind operatiunile de exploatare bancara | |
|
| efectuate in comun | V2F |
|
|_______________________________________________________________|_______|______|
| - Venituri retrocedate privind operatiunile de exploatare | |
|
| bancara efectuate in comun | V2K |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli diverse de exploatare bancara | V2P |
|
|_______________________________________________________________|_______|______|
|CHELTUIELI CU PERSONALUL | V3A |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu salariile personalului | V3B |
|
|_______________________________________________________________|_______|______|
| Cheltuieli privind asigurarile si protectia sociala | V3E |
|
|_______________________________________________________________|_______|______|
| - Contributia unitatii la asigurarile sociale | V101 |
|
|_______________________________________________________________|_______|______|
| - Contributia unitatii pentru ajutorul de somaj | V102 |
|
|_______________________________________________________________|_______|______|
| - Contributia angajatorului pentru asigurarile sociale | |
|
| de sanatate | V170 |
|
|_______________________________________________________________|_______|______|
| - Alte cheltuieli privind asigurarile si protectia sociala | V3H |
|
|_______________________________________________________________|_______|______|
| Alte cheltuieli privind personalul | V103 |
|
|_______________________________________________________________|_______|______|
|CHELTUIELI CU ALTE IMPOZITE, TAXE SI VARSAMINTE ASIMILATE | V4A |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu alte impozite, taxe si varsaminte asimilate | V105 |
|
|_______________________________________________________________|_______|______|
|CHELTUIELI CU MATERIALELE, LUCRARILE SI SERVICIILE EXECUTATE | |
|
|DE TERTI | V106 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu materialele | V107 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu materialele consumabile | V108 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli privind combustibilii | V109 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli privind piesele de schimb | V110 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli privind alte materiale | V111 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli privind materialele de natura obiectelor de | |
|
| inventar | V112 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli privind alte stocuri | V113 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu lucrarile si serviciile executate de terti | V114 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli de intretinere si reparatii | V115 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli privind energia si apa | V116 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli postale si taxe de telecomunicatii | V117 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu colaboratorii si de intermediere | V118 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu deplasari, detasari, transferari si | |
|
| transportul personalului si bunurilor | V119 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu serviciile furnizate de societatile grupului | V120 |
|
|_______________________________________________________________|_______|______|
| - Alte cheltuieli cu lucrarile si serviciile executate de | |
|
| terti | V121 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu primele de asigurare | V122 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu redeventele privind operatiunile de leasing| |
|
| si asimilate | V123 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu redeventele privind concesiunile, locatiile| |
|
| de gestiune si chiriile | V124 |
|
|_______________________________________________________________|_______|______|
| - Alte cheltuieli | V125 | |
|_______________________________________________________________|_______|______|
| Cheltuieli de protocol, reclama si publicitate | V126 |
|
|_______________________________________________________________|_______|______|
|CHELTUIELI DIVERSE DE EXPLOATARE | V6A |
|
|_______________________________________________________________|_______|______|
| Venituri retrocedate privind operatiunile de exploatare | |
|
| nebancara efectuate in comun | V6B |
|
|_______________________________________________________________|_______|______|
| Cota-parte privind operatiuni de exploatare nebancara | |
|
| efectuate in comun | V6E |
|
|_______________________________________________________________|_______|______|
| Cota-parte din cheltuielile sediului social | V6H |
|
|_______________________________________________________________|_______|______|
| Pierderi din cesiunea imobilizarilor | V6L |
|
|_______________________________________________________________|_______|______|
| - Pierderi din cesiunea imobilizarilor necorporale si | |
|
| corporale | V6M |
|
|_______________________________________________________________|_______|______|
| - Pierderi din cesiunea imobilizarilor financiare | V6N |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: ................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
| Alte cheltuieli diverse de exploatare | V6Z |
|
|_______________________________________________________________|_______|______|
| - Despagubiri, amenzi si penalitati | V153 |
|
|_______________________________________________________________|_______|______|
| - Donatii si subventii acordate | V154 | |
|_______________________________________________________________|_______|______|
| - Cheltuieli privind sponsorizarile | V155 |
|
|_______________________________________________________________|_______|______|
| - Pierderi din debitori diversi | V156 |
|
|_______________________________________________________________|_______|______|
| - Alte cheltuieli diverse de exploatare | V157 |
|
|_______________________________________________________________|_______|______|
|CHELTUIELI CU AMORTIZARILE PRIVIND IMOBILIZARILE NECORPORALE | |
|
|SI CORPORALE | V7G |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu amortizarile imobilizarilor necorporale | V127 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu amortizarile imobilizarilor corporale | V128 |
|
|_______________________________________________________________|_______|______|
|CHELTUIELI CU PROVIZIOANE, PIERDERI DIN CREANTE NERECUPERABILE | |
|
|SI AJUSTAREA LA INFLATIE | V8A |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu provizioane pentru creante din operatiuni | |
|
| interbancare | V129 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane specifice de risc de credit | V130 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane specifice de risc de dobanda | V131 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu provizioane pentru creante din operatiuni cu | |
|
| clientela | V132 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane specifice de risc de credit | V133 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane specifice de risc de dobanda | V134 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu provizioane privind operatiuni cu titluri si | |
|
| operatiuni diverse | V135 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru deprecierea titlurilor | V136 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru deprecierea titlurilor | |
|
| de plasament | V137 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru deprecierea titlurilor | |
|
| de investitii | V138 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru deprecierea stocurilor | V139 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru creante restante si | |
|
| indoielnice | V140 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu provizioane pentru valori imobilizate | V141 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru deprecierea partilor | |
|
| detinute in cadrul societatilor comerciale legate, a | |
|
| titlurilor de participare si a titlurilor activitatii de | |
|
| portofoliu | V142 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru deprecierea imobilizarilor| V143 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru deprecierea | |
|
| imobilizarilor in curs | V144 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru deprecierea | |
|
| imobilizarilor activitatii de exploatare | V145 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru deprecierea | |
|
| imobilizarilor in afara activitatii de exploatare | V146 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru creante restante si | |
|
| indoielnice | V147 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu provizioane pentru riscuri si cheltuieli | V8V |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru riscuri de executare a | |
|
| angajamentelor prin semnatura | V148 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru facilitati acordate | |
|
| personalului | V149 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru risc de tara | V150 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru restructurare | V171 | |
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru dezafectarea | |
|
| imobilizarilor corporale si alte actiuni similare legate | |
|
| de acestea | V172 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu provizioane pentru alte riscuri si cheltuieli| V151 |
|
|_______________________________________________________________|_______|______|
| Pierderi din creante nerecuperabile acoperite cu provizioane | V8X |
|
|_______________________________________________________________|_______|______|
| Pierderi din creante nerecuperabile neacoperite cu provizioane| V8Z |
|
|_______________________________________________________________|_______|______|
| Cheltuieli cu ajustarea la inflatie | V8Y |
|
|_______________________________________________________________|_______|______|
|TOTAL CHELTUIELI CURENTE | V167 |
|
|_______________________________________________________________|_______|______|
___
DENUMIREA INSTITUTIEI DE CREDIT: ................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 2 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
|CHELTUIELI EXTRAORDINARE | V90 |
|
|_______________________________________________________________|_______|______|
| Cheltuieli privind calamitatile si alte evenimente similare | V152 |
|
|_______________________________________________________________|_______|______|
|TOTAL CHELTUIELI*) | V99 |
|
|_______________________________________________________________|_______|______|
*) mai putin cheltuielile cu impozitul pe profit si alte cheltuieli cu
impozite
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
CONTUL DE PROFIT SI PIERDERI
- mod. 4080 -
___
DENUMIREA INSTITUTIEI DE CREDIT: ................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 3 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4080 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Suma
|
| |pozitie|
|
|_______________________________________________________________|_______|______|
| A | B | 1
|
|_______________________________________________________________|_______|______|
|REZULTATUL CURENT | | |
|_______________________________________________________________|_______|______|
| PROFIT | Z131 |
|
|_______________________________________________________________|_______|______|
| PIERDERE | V164 |
|
|_______________________________________________________________|_______|______|
|REZULTATUL EXTRAORDINAR | |
|
|_______________________________________________________________|_______|______|
| PROFIT | Z132 |
|
|_______________________________________________________________|_______|______|
| PIERDERE | V165 |
|
|_______________________________________________________________|_______|______|
|REZULTATUL BRUT AL EXERCITIULUI | |
|
|_______________________________________________________________|_______|______|
| PROFIT | Z133 |
|
|_______________________________________________________________|_______|______|
| PIERDERE | V166 |
|
|_______________________________________________________________|_______|______|
|Impozitul pe profit si alte impozite | V92 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu impozitul pe profit curent | V160 |
|
|_______________________________________________________________|_______|______|
| - Cheltuieli cu impozitul pe profit amanat | V161 |
|
|_______________________________________________________________|_______|______|
| - Alte cheltuieli cu impozite si taxe ce nu apar in | |
|
| elementele de mai sus | V162 |
|
|_______________________________________________________________|_______|______|
| - Venituri din impozitul pe profit amanat | Z129 |
|
|_______________________________________________________________|_______|______|
|REZULTATUL NET AL EXERCITIULUI | |
|
|_______________________________________________________________|_______|______|
| PROFIT | Z95 |
|
|_______________________________________________________________|_______|______|
| PIERDERE | V95 |
|
|_______________________________________________________________|_______|______|
|Repartizarea profitului*) | V97 |
|
|_______________________________________________________________|_______|______|
| REZULTATUL NET AL EXERCITIULUI (PIERDERE) DUPA REPARTIZAREA | |
|
| PROFITULUI BRUT PE DESTINATIILE PREVAZUTE DE LEGE*) | V98 |
|
|_______________________________________________________________|_______|______|
*) Se completeaza de catre institutiile de credit care inregistreaza
pierderi ca urmare a repartizarii profitului brut pe destinatiile prevazute de
lege si a inregistrarii cheltuielilor cu impozitul pe profit curent
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
12. REZULTATUL DIN OPERATIUNI CU INSTRUMENTE FINANCIARE DERIVATE - mod.
4081 -
PREZENTARE
Documentul - mod. 4081 - furnizeaza informatii in legatura cu rezultatele
realizate sau inregistrate in conturile de regularizare (clasa 3), aferente
operatiunilor cu instrumentele financiare derivate.
CONTINUT
Linii
Detaliaza rezultatele in functie de tipul instrumentului financiar derivat
(instrumente financiare derivate de dobanda, instrumente financiare derivate de
curs de schimb) si in functie de finalitatea operatiunii (operatiuni de
"micro-acoperire", operatiuni "pozitii deschise izolate").
Coloane
Detaliaza natura pietelor pe care sunt negociate instrumentele financiare
derivate (piete organizate, piete asimilate pietelor organizate, piete la buna
intelegere).
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit straine.
Moneda:
Institutiile de credit intocmesc situatia - mod. 4081 - in lei, care
regrupeaza operatiunile in lei si in devize.
Periodicitate: trimestrial (trim. I, II si III) si anual.
12. REZULTATUL DIN OPERATIUNI CU INSTRUMENTE FINANCIARE DERIVATE
- mod. 4081 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | | [ ]
|___|
| | [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
___________
| mod. 4081 | - mii lei -
|___________|__________________________________________________________________
| |
|Operatiuni|Operatiuni|Operatiuni|
| |Cod |pe pietele|pe pietele|pe
pietele|
| |pozitie|organizate|asimilate |la buna
|
| | | |pietelor
|intelegere|
| | | |organizate|
|
|_____________________________________|_______|__________|__________|__________|
| A | B | 1 | 2 | 3
|
|_____________________________________|_______|__________|__________|__________|
| Operatiuni cu instrumente financiare| | | |
|
| derivate de dobanda | | | |
|
|_____________________________________|_______|__________|__________|__________|
| Operatiuni de "micro-acoperire" | | |
| |
|_____________________________________|_______|__________|__________|__________|
| - pierderi potentiale aferente | | | |
|
| operatiunilor neinchise de | | | |
|
| micro-acoperire | 030 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - castiguri potentiale aferente | | | |
|
| operatiunilor neinchise de | | | | |
| micro-acoperire | 040 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - pierderi de esalonat aferente | | | |
|
| operatiunilor inchise de | | | |
|
| micro-acoperire | 050 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - castiguri de esalonat aferente | | | |
|
| operatiunilor inchise de | | | |
|
| micro-acoperire | 060 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - pierderi | 070 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - castiguri | 080 | | |
|
|_____________________________________|_______|__________|__________|__________|
| Operatiuni "pozitii deschise | | |
| |
| izolate" | | | |
|
|_____________________________________|_______|__________|__________|__________|
| - pierderi | 100 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - castiguri | 110 | | |
|
|_____________________________________|_______|__________|__________|__________|
| Operatiuni cu instrumente financiare| | | |
|
| derivate de curs de schimb | | | |
|
|_____________________________________|_______|__________|__________|__________|
| Operatiuni de "micro-acoperire" | | |
| |
|_____________________________________|_______|__________|__________|__________|
| - pierderi potentiale aferente | | | |
|
| operatiunilor neinchise de | | | |
|
| micro-acoperire | 230 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - castiguri potentiale aferente | | | |
|
| operatiunilor neinchise de | | | |
|
| micro-acoperire | 240 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - pierderi de esalonat aferente | | | |
|
| operatiunilor inchise de | | | |
|
| micro-acoperire | 250 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - castiguri de esalonat aferente | | | |
|
| operatiunilor inchise de | | | |
|
| micro-acoperire | 260 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - pierderi | 270 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - castiguri | 280 | | |
|
|_____________________________________|_______|__________|__________|__________|
| Operatiuni "pozitii deschise | | |
| |
| izolate" | | |
| |
|_____________________________________|_______|__________|__________|__________|
| - pierderi | 300 | | |
|
|_____________________________________|_______|__________|__________|__________|
| - castiguri | 310 | | |
|
|_____________________________________|_______|__________|__________|__________|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
13. REPARTIZAREA PROFITULUI - mod. 4084 -
PREZENTARE
Situatia - mod. 4084 - cuprinde datele referitoare la repartizarea
profitului, aprobate de Adunarea generala a actionarilor institutiei de credit,
dupa inchiderea contabila anuala.
CONTINUT
Linii
Prezinta repartizarea profitului pe destinatii, precum si profitul
nerepartizat
Coloane
Identifica suma totala a profitului si repartizarea acestuia pe destinatii.
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit care au sediul in
strainatate. Institutiile de credit, persoane juridice romane, intocmesc
formularul la nivelul global al institutiei de credit - "G" -
(ansamblul teritoriului national si toate subunitatile din strainatate ale
institutiei de credit), iar sucursalele din Romania ale institutiilor de credit
cu sediul in strainatate intocmesc formularul la nivelul teritoriului national
in care sucursala isi desfasoara activitatea - "N" - (sucursala
insasi si sediile secundare subordonate acesteia).
Moneda:
Institutiile de credit intocmesc documentul - mod. 4084 - in lei, care
regrupeaza operatiunile in lei si in devize.
Periodicitate: anual.
REPARTIZAREA REZULTATULUI
- mod. 4084 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National* [ ]
|___|
| | [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
| mod 4084 | - mii lei -
|__________|___________________________________________________________________
| |Cod | SUME
|
| |pozitie|
|
|_____________________________________________________________|_______|________|
| A | B | 1
|
|_____________________________________________________________|_______|________|
| REPARTIZARI DIN PROFIT | |
|
|_____________________________________________________________|_______|________|
| Rezerve legale | 110 |
|
|_____________________________________________________________|_______|________|
| Rezerva generala pentru riscul de credit | 111 |
|
|_____________________________________________________________|_______|________|
| Acoperirea pierderilor contabile din anii precedenti | 112 |
|
|_____________________________________________________________|_______|________|
| Alte rezerve constituite ca surse proprii de finantare | 113 |
|
|_____________________________________________________________|_______|________|
| Alte repartizari prevazute de lege | 114 |
|
|_____________________________________________________________|_______|________|
| PROFIT NEREPARTIZAT | 115 |
|
|_____________________________________________________________|_______|________|
*) "G" - se completeaza de catre institutiile de credit persoane
juridice romane
"N" - se completeaza de sucursalele din Romania ale institutiilor
de credit straine
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
14. INDICATORI DE ACTIVITATE - mod 4090 -
PREZENTARE
Situatia - mod. 4090 - cuprinde datele referitoare la personal, reteaua
comerciala, numarul de conturi, situatia unor credite si imprumuturi, capitalul
social si capitalul de dotare, plati restante, precum si alte date informative.
CONTINUT
Personalul
Numar salariati:
Reprezinta numarul salariatilor existenti la finele perioadei pentru care
se intocmeste situatia - mod. 4090 -.
Numar mediu de salariati:
Numar mediu de salariati reprezinta o medie aritmetica simpla calculata
prin impartirea sumei reprezentand efectivele zilnice de persoane ocupate din
anul respectiv la numarul total de zile calendaristice (365 zile). In cazul in
care unitatea a fost infiintata sau si-a inceput activitatea in cursul anului,
se iau in calcul sumele reprezentand efectivele zilnice, numai pe perioada in
care aceasta a functionat, iar suma rezultata se imparte la numarul total al
zilelor calendaristice din anul respectiv.
Persoanele ocupate care sunt angajate cu norma intreaga vor fi incluse in
numarul mediu de personal, proportional cu timpul de lucru prevazut in
contractul de munca, iar pentru cei ce lucreaza o jumatate de norma se ia in
calcul efectivul zilnic inmultit cu 0,5.
Numar colaboratori:
Reprezinta numarul colaboratorilor (cu contract civil) existenti la finele
perioadei pentru care se intocmeste situatia - mod. 4090 -.
Salarii brute:
Cuprinde salarii brute, sporuri, indemnizatii, sume platite sub forma de
indexare sau compensare, premii, avantaje in natura acordate salariatilor, care
sunt reflectate in creditul conturilor 3511 "Personal - salarii
datorate", 3512 "Personal - ajutoare materiale datorate", 3519
"Alte datorii si creante in legatura cu personalul" in corespondenta
cu conturile 611 "Cheltuieli cu salariile personalului" si 617
"Alte cheltuieli privind personalul".
Drepturi banesti cuvenite colaboratorilor:
Cuprinde drepturile banesti cuvenite colaboratorilor in baza contractelor
incheiate, care sunt reflectate in creditul contului 3566 "Alti creditori
diversi" in corespondenta cu sumele de aceasta natura inregistrate in
contul 6344 "Cheltuieli cu colaboratorii si de intermediere".
Reteaua comerciala
Cuprinde numarul de subunitati teritoriale in functiune precum si numarul
de Ghisee Automate de Banca, in tara si in strainatate, dupa caz.
Numarul de conturi ale clientelei
Cuprinde numarul de conturi ale clientelei, in functie de diferite
categorii de conturi.
Notiunea de conturi nu se confunda cu cea de client. Un client poate avea
mai multe conturi de natura diferita.
Date privind situatia creditelor si imprumuturilor
Credite:
Cuprinde soldul creditelor, la finele perioadei de raportare, acordate
persoanelor aflate in relatii speciale cu institutia de credit sau personalului
acesteia, inclusiv familiilor acestora, asa cum este reglementat prin Normele
Bancii Nationale a Romaniei.
Imprumuturi:
Cuprinde expunerile mari, la finele perioadei de raportare, stabilite
conform normelor Bancii Nationale a Romaniei, soldul imprumuturilor in contul
datoriei publice, precum si alte categorii de imprumuturi.
Date privind capitalul social si capitalul de dotare
Capital social:
Cuprinde pe linii structura actionariatului institutiei de credit, persoana
juridica romana, grupata pe anumite categorii de persoane juridice si fizice,
iar pe coloane, soldul capitalului social subscris si varsat la inceputul
anului si la sfarsitul perioadei.
Capital de dotare:
Cuprinde pe linii sursele de constituire sau de majorare ale capitalului de
dotare al sucursalelor institutiilor de credit straine, iar pe coloane, soldul
capitalului de dotare la inceputul anului si la sfarsitul perioadei.
Datele privind investitiile straine in Romania
Capital social:
Cuprinde informatii cu privire la investitiile straine in Romania,
respectiv participarile de capital strain detinute in capitalul social al
institutiilor de credit, persoane juridice romane.
Capital de dotare:
Cuprinde informatii cu privire la investitiile straine in Romania,
respectiv fondurile institutiilor de credit straine, aflate la dispozitia
sucursalelor acestora din Romania si care indeplinesc conditiile pentru a fi
evidentiate in capitalul de dotare.
Plati restante
Furnizori restanti
Cuprinde obligatiile de plata restante fata de furnizori, preluate din
soldul creditor al contului 3566 "Alti creditori diversi", stabilite
pe baza termenelor din contracte. Daca in contracte nu se specifica termenul,
se considera obligatii de plata restante cele care depasesc 30 de zile.
Obligatii restante fata de bugetul asigurarilor sociale:
Contributii pentru asigurarile sociale de stat datorate de angajatori,
salariati si alte persoane asimilate
Cuprinde contributia restanta a institutiei de credit la asigurarile
sociale de stat, care se va prelua din soldul creditor al contului 35211
"Contributia unitatii la asigurarile sociale".
Contributii pentru fondul asigurarilor sociale de sanatate
Cuprinde contributia restanta la fondul asigurarilor sociale de sanatate,
care se va prelua din soldurile creditoare ale conturilor 35213
"Contributia angajatilor pentru asigurarile sociale de sanatate" si,
respectiv, 35214 "Contributia angajatorului pentru asigurarile sociale de
sanatate".
Contributia pentru pensia suplimentara:
Cuprinde contributia restanta a personalului pentru pensia suplimentara,
care se va prelua din soldul creditor al contului 35212 "Contributia
personalului pentru pensia suplimentara".
Contributii pentru ajutorul de somaj:
Cuprinde contributia restanta a institutiei de credit si a personalului la
fondul de somaj, care se va prelua din soldurile creditoare ale conturilor
35221 "Contributia unitatii la fondul de somaj" si, respectiv, 35222
"Contributia personalului la fondul de somaj".
Alte datorii sociale:
Cuprinde alte datorii sociale restante (din soldul creditor al contului
35261 "Alte datorii sociale").
Obligatii restante fata de bugetele fondurilor speciale:
Cuprinde obligatiile restante fata de bugetele fondurilor speciale (din
soldul creditor al contului 3538 "Fonduri speciale - taxe si varsaminte
asimilate").
Obligatii restante fata de alti creditori:
Cuprinde obligatiile restante fata de alti creditori, care se vor prelua
din soldurile creditoare ale conturilor 162, 262 reprezentand "Alte sume
datorate", ale conturilor din grupa 32 "Datorii constituite prin
titluri", ale conturilor 3027 "Datorii privind titlurile", 331
"Conturile institutiilor de credit", 332 "Conturile organismelor
de plasament colectiv de valori mobiliare (OPCVM)", 333 "Conturile
societatilor de bursa", 334 "Conturile altor institutii
financiare", 335 "Conturile clientelei", 3361 "Alte sume de
platit privind operatiunile cu titluri", 3372 "Datorii atasate",
356 "Creditori diversi", 3511 "Personal - salarii
datorate", 3512 "Personal - ajutoare materiale datorate", 3513
"Participarea personalului la profit", 3515 "Drepturi de
personal neridicate", 3516 "Retineri din salarii datorate
tertilor", 35191 "Alte datorii in legatura cu personalul", 35261
"Alte datorii sociale", 3538 "Fonduri speciale - taxe si
varsaminte asimilate", 341 "Decontari intrabancare", 354
"Dividende de plata", 3036 "Varsaminte de efectuat privind titlurile
de plasament", 418 "Varsaminte de efectuat pentru parti in societati
comerciale legate, pentru titluri de participare si pentru titluri ale
activitatii de portofoliu".
Impozite si taxe neplatite la termenul stabilit la bugetul de stat:
Cuprinde obligatiile de plata restante fata de bugetul de stat (de exemplu:
impozit pe profit curent, impozit pe salarii, impozit pe venit din orice sursa,
taxa pe valoarea adaugata de plata, accize, taxe vamale, impozit pe dividende
etc.).
Impozite si taxe neplatite la termenul stabilit la bugetele locale:
Cuprinde obligatiile de plata restante fata de bugetele locale (de exemplu:
impozit pe profit curent, taxa pentru folosirea terenurilor proprietate de
stat, impozit pe cladiri si terenuri, taxa asupra mijloacelor de transport
etc.).
Impozitele si taxele neplatite la termen, inscrise la pozitiile 614 si 615,
sunt structurate conform prevederilor Legii bugetului, datele preluandu-se din
soldurile creditoare ale conturilor 35311 "Impozitul pe profit
curent", 35323 "TVA de plata", 3533 "Impozitul pe
salarii", 3536 "Alte impozite, taxe si varsaminte asimilate" si
3539 "Alte datorii si creante cu bugetul statului".
Imprumuturi primite, nerambursate la scadenta:
Cuprinde imprumuturile primite, nerambursate la scadenta, care se preiau
din soldurile creditoare ale conturilor 112 "Imprumuturi de refinantare de
la Banca Nationala a Romaniei", 1421 "Imprumuturi de pe o zi pe alta
primite de la institutii de credit", 1422 "Imprumuturi la termen
primite de la institutii de credit", 1423 "Imprumuturi financiare
primite de la institutii de credit", 1521 "Valori date in pensiune de
pe o zi pe alta", 1522 "Valori date in pensiune la termen", 2321
"Imprumuturi de pe o zi pe alta de la clientela financiara", 2322
"Imprumuturi la termen de la clientela financiara", 2431 "Valori
date in pensiune de pe o zi pe alta", 2432 "Valori date in pensiune
la termen" si 30121 "Titluri date in pensiune livrata".
Dobanzi neplatite aferente imprumuturilor primite:
Cuprinde dobanzile restante aferente imprumuturilor primite, care se preiau
din soldul conturilor: 1172, 1427, 1527, 2327, 2437, 30127 reprezentand
"Datorii atasate".
Depozite banesti primite nerambursate la scadenta:
Cuprinde depozitele banesti primite si nerambursate la scadenta care se
preiau din soldul conturilor 1321 "Depozite la vedere ale institutiilor de
credit", 1322 "Depozite la termen ale institutiilor de credit",
1323 "Depozite colaterale ale institutiilor de credit", 2531
"Depozite la vedere", 2532 "Depozite la termen", 2533
"Depozite colaterale", 2551 "Disponibil aferent Memorandumului
de Finantare privind Programul National PHARE 1998, la dispozitia Fondului
National (RO98FN1)", 2552 "Disponibil aferent Memorandumului de
Finantare privind Facilitatea pentru infrastructuri de mari dimensiuni pe anul
1998, la dispozitia Fondului National (RO98FN2)", 2553 "Disponibil
aferent Memorandumului de Finantare privind Facilitatea de recuperare (Pre -
Ins Facility) pentru anul 1998, la dispozitia Fondului National
(RO98FN3)", 2554 "Disponibil aferent Memorandumului de Finantare
privind Programul Restructurarea Intreprinderilor si Reconversie Profesionala
(RICOP), la dispozitia Fondului National (RO99FN2)", 2555 "Disponibil
aferent Memorandumului de Finantare privind Programul National PHARE Romania 1999,
la dispozitia Fondului National (RO99FN3)", 2556 "Disponibil aferent
Memorandumului de Finantare privind Programul Facilitatea pentru infrastructuri
de mari dimensiuni - Partea a 5 - a, la dispozitia Fondului National
(RO99FN4)", 2558 "Disponibil aferent Memorandumului de Finantare
privind Programul Facilitatea de recuperare (Pre - Ins Facility) pentru anul
1999, la dispozitia Fondului National (RO99FN5)", 2561 "Disponibil
aferent Memorandumului de Finantare privind Programul Facilitatea pentru
infrastructuri de mari dimensiuni pe anul 1999, la dispozitia Fondului National
(RO99FN1)", 2562 "Disponibil aferent Memorandumului de Finantare
privind Programul Cooperarea transfrontaliera intre Romania si Bulgaria 1999,
la dispozitia Fondului National (RO99FN6)", 2563 "Disponibil aferent
Memorandumului de Finantare privind Programul Cooperarea transfrontaliera intre
Romania si Ungaria 1999, la dispozitia Fondului National (RO99FN7)", 2564
"Disponibil aferent Memorandumului de Finantare privind Programul Reforma
de protectie sociala si implementarea acquis-ului in domeniul social -
Consensus III, la dispozitia Fondului National (RO99FN8)", 2565
"Disponibil aferent Memorandumului de Finantare privind Programul PHARE
2000/2001: Facilitatea de pregatire a proiectului, la dispozitia Fondului
National (RO99FN9)", 2566 "Disponibil aferent Memorandumului de
Finantare privind Programul National PHARE Romania 1999 (Participarea la cel
de-al cincilea program cadru in domeniul cercetarii si dezvoltarii tehnologice),
la dispozitia Fondului National (RO99FN10)", 2568 " Disponibil
aferent Memorandumului de Finantare privind Programul Participarea Romaniei la
Programele comunitare: Leonardo da Vinci II, Socrates II, Tineret pentru
Europa, si al cincilea Program-cadru in domeniul cercetarii, la dispozitia
Fondului National (RO00FN11)", 2581 "Disponibil aferent
Memorandumului de Finantare privind Programul Cooperare Transfrontaliera intre
Romania si Bulgaria 2000 (CBC Romania Bulgaria), la dispozitia Fondului
National (RO00FN12)", 2582 "Disponibil aferent Memorandumului de
Finantare privind Programul Cooperare Transfrontaliera intre Romania si Ungaria
2000 (CBC Romania Ungaria), la dispozitia Fondului National (RO00FN13)",
2583 "Disponibil aferent Memorandumului de Finantare privind Programul
National Phare Romania 2000, la dispozitia Fondului National (RO00FN14)",
2584 "Disponibil aferent Memorandumului de finantare privind Programul
Participarea Romaniei la programele comunitare: Life III, Fiscalis, Leonardo da
Vinci II, Socrates II, Tineret, Cultura 2000 si al cincilea Program-cadru in
domeniul cercetarii 2001, la dispozitia Fondului National (RO0011)", 2585
"Disponibil aferent Memorandumului de finantare privind Programul
Participarea Romaniei la programele comunitare: Intreprinderi mici si mijlocii,
Egalitate de sanse pentru barbati si femei, SAVE II si Prevenirea SIDA si a
altor boli contagioase, la dispozitia Fondului National (RO0009)".
Dobanzi neplatite aferente depozitelor banesti primite:
Cuprinde dobanzile restante aferente depozitelor banesti primite, care se
preiau din soldul conturilor 1327, 2537, 2557, 2567 si 2587 reprezentand
"Datorii atasate".
Date privind rezultatele inregistrate
La pozitiile 701 si 702, col. 1, institutiile de credit care au in subordine
subunitati vor inscrie cifra unu, indiferent de numarul acestora.
Alte date informative
Cuprinde diferenta de amortizare aferenta gradului de neutilizare a
mijloacelor fixe, care se preia din soldul creditor al contului de evidenta 995
"Amortizarea aferenta gradului de neutilizare a mijloacelor fixe",
precum si valoarea mijloacelor fixe amortizate integral si folosite in
continuare.
REGULI DE RAPORTARE
Institutiile de credit care raporteaza:
Toate institutiile de credit, persoane juridice romane, inclusiv
sucursalele din Romania ale institutiilor de credit cu sediul in strainatate.
Institutiile de credit, persoane juridice romane, intocmesc:
- o situatie - mod. 4090 - la nivelul global al institutiei de credit
"G" (ansamblul teritoriului national si toate subunitatile din
strainatate ale institutiei de credit);
- o situatie - mod. 4090 - la nivelul teritoriului national "N"
(sediu social, sucursale si alte sedii secundare aflate in Romania);
- o situatie - mod. 4090 - pentru fiecare subunitate din strainatate a
institutiei de credit "S" (sucursale si alte sedii secundare fara
personalitate juridica aflate in strainatate).
Sucursalele din Romania ale institutiilor de credit cu sediul in
strainatate intocmesc formularul la nivelul teritoriului national in care
sucursala isi desfasoara activitatea "N" (sucursala insasi si sediile
secundare subordonate acesteia).
Moneda:
Institutiile de credit intocmesc situatia - mod. 4090 - potrivit
informatiilor cerute de formular, in lei prin regruparea operatiunilor in lei
si in devize, in echivalent lei pentru operatiunile in devize sau, dupa caz,
numai in devize.
Periodicitate: trimestrial (trim. I, II si III) si anual.
INDICATORI DE ACTIVITATE
- mod. 4090 -
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National* [ ]
|___|
| S | Strainatate* [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global* [ 3 ]
TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
|mod. 4090 | - mii lei -
|__________|___________________________________________________________________
| PERSONALUL |Cod | Realizari aferente perioadei
|
| |pozitie| de raportare
|
|______________________________________|_______|_______________________________|
| A | B | 1 |
|______________________________________|_______|_______________________________|
| Numar salariati | 010 |
|
|______________________________________|_______|_______________________________|
| Numar mediu de salariati (cu contract| |
|
| de munca) | 020 |
|
|______________________________________|_______|_______________________________|
| Numar colaboratori (cu contract | |
|
| civil) | 030 |
|
|______________________________________|_______|_______________________________|
| Salarii brute - mii lei - | 040 |
|
|______________________________________|_______|_______________________________|
| Drepturi banesti cuvenite | |
|
| colaboratorilor - mii lei - | 050 |
|
|______________________________________|_______|_______________________________|
______________________________________________________________________________
| RETEAUA COMERCIALA |Cod | Realizari aferente perioadei
|
| |pozitie| de raportare
|
|______________________________________|_______|_______________________________|
| A | B | 1 |
|______________________________________|_______|_______________________________|
| Numar subunitati teritoriale in | |
|
| functiune, in tara, din care: | 101 |
|
|______________________________________|_______|_______________________________|
| - sucursale | 102 |
|
|______________________________________|_______|_______________________________|
| - agentii | 103 |
|
|______________________________________|_______|_______________________________|
| - puncte de lucru | 104 |
|
|______________________________________|_______|_______________________________|
| - reprezentante | 105 |
|
|______________________________________|_______|_______________________________|
| Numar subunitati teritoriale in | 111 |
|
| functiune, in strainatate, din care: | |
|
|______________________________________|_______|_______________________________|
| - sucursale | 112 | |
|______________________________________|_______|_______________________________|
| - agentii | 113 |
|
|______________________________________|_______|_______________________________|
| - reprezentante | 114 |
|
|______________________________________|_______|_______________________________|
| Numar Ghisee Automate de Banca | 121 |
|
|______________________________________|_______|_______________________________|
______________________________________________________________________________
| NUMARUL DE CONTURI ALE CLIENTELEI |Cod | Numar
|
| |pozitie|
|
|______________________________________|_______|_______________________________|
| A | B | 1
|
|______________________________________|_______|_______________________________|
| CONTURI CURENTE, din care: | 201 |
|
|______________________________________|_______|_______________________________|
| - Clientela nefinanciara | 202 |
|
|______________________________________|_______|_______________________________|
| - Organisme colective de plasament in| |
|
| valori mobiliare | 203 | |
|______________________________________|_______|_______________________________|
| - Institutii financiare, altele decat| |
|
| institutiile de credit | 204 | |
|______________________________________|_______|_______________________________|
| CONTURI DE FACTORING | 210 |
|
|______________________________________|_______|_______________________________|
| CONTURI DE DEPOZITE | 211 |
|
|______________________________________|_______|_______________________________|
| - Clientela nefinanciara | 212 |
|
|______________________________________|_______|_______________________________|
| - Organisme colective de plasament in| |
|
| valori mobiliare | 213 |
|
|______________________________________|_______|_______________________________|
| - Institutii financiare, altele decat| |
|
| institutiile de credit | 214 |
|
|______________________________________|_______|_______________________________|
| CONTURI DE CARNETE SI LIBRETE DE | |
|
| ECONOMII | 215 |
|
|______________________________________|_______|_______________________________|
*) "G", "N" si "S" - se completeaza, dupa
caz, de catre institutiile de credit persoane juridice romane
"N" - se completeaza de sucursalele din Romania ale bancilor
straine
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
|mod. 4090 | - mii lei -
|__________|___________________________________________________________________
| DATE PRIVIND SITUATIA CREDITELOR SI |Cod |Realizari aferente
|
| IMPRUMUTURILOR |pozitie|perioadei de
raportare|
| | | - mii lei -
|
|_______________________________________________|_______|______________________|
| A | B | 1
|
|_______________________________________________|_______|______________________|
| Credite acordate, nerambursate la scadenta - | |
|
| TOTAL (poz. 302 la 307), din care: | 301 |
|
|_______________________________________________|_______|______________________|
| - pana la 30 zile | 302 |
|
|_______________________________________________|_______|______________________|
| - 30 - 90 zile | 303 |
|
|_______________________________________________|_______|______________________|
| - 90 - 180 zile | 304 |
|
|_______________________________________________|_______|______________________|
| - 180 - 270 zile | 305 |
|
|_______________________________________________|_______|______________________|
| - 270 - 360 zile | 306 | |
|_______________________________________________|_______|______________________|
| - peste 1 an | 307 |
|
|_______________________________________________|_______|______________________|
| Dobanzi restante neincasate aferente | |
|
| creditelor acordate | 308 |
|
|_______________________________________________|_______|______________________|
| Credite acordate debitorilor aflati in relatii| |
|
| speciale cu institutii de credit - TOTAL | |
|
| (poz. 310 la 321), din care: | 309 |
|
|_______________________________________________|_______|______________________|
| - credite acordate reprezentantilor | |
|
| Autoritatii pentru Privatizare si | |
|
| Administrarea Participatiilor Statului in | |
|
| adunarea generala a actionarilor | |
|
| institutiei de credit | 310 |
|
|_______________________________________________|_______|______________________|
| - credite acordate administratorilor | |
|
| institutiei de credit (inclusiv | |
|
| conducatorilor institutiei de credit), | | |
| cenzorilor si auditorilor independenti ai | |
|
| institutiei de credit, persoane fizice | 311 |
|
|_______________________________________________|_______|______________________|
| - credite acordate cenzorilor si auditorilor| |
|
| independenti ai institutiei de credit, | |
|
| persoane juridice | 312 |
|
|_______________________________________________|_______|______________________|
| - credite acordate membrilor unor comisii | |
|
| special constituite potrivit dispozitiilor| |
|
| legale in vigoare (comisia de supraveghere| |
|
| speciala a institutiei de credit, comisia | |
|
| de privatizare a institutiei de credit | |
|
| etc.) | 313 |
|
|_______________________________________________|_______|______________________|
| - credite acordate actionarilor, persoane | |
|
| juridice, ce exercita controlul efectiv | |
|
| asupra institutiei de credit, actionarilor| |
|
| unei astfel de persoane juridice, care | |
|
| detin cel putin 10% din capital, si | | |
| administratorilor acesteia | 314 |
|_______________________________________________|_______|______________________|
| - credite acordate actionarilor | |
|
| semnificativi ai institutiei de credit | 315 |
|_______________________________________________|_______|______________________|
| - credite acordate actionarilor care si-au | |
|
| desemnat un reprezentant avand una din | | |
| calitatile prevazute la poz. 310 - 312 | 316 |
|_______________________________________________|_______|______________________|
| - credite acordate societatilor comerciale | |
|
| la al caror capital social institutia de | |
|
| credit are o participatie de cel putin 10%| 317 |
|_______________________________________________|_______|______________________|
| - credite acordate societatilor comerciale | |
|
| la care una din persoanele prevazute la | |
|
| poz. 310 - 317 detin controlul efectiv | 318 |
|_______________________________________________|_______|______________________|
| - credite acordate personalului Bancii | |
|
| Nationale a Romaniei care exercita | |
|
| atributii de control sau de supraveghere | |
|
| bancara | 319 |
|_______________________________________________|_______|______________________|
| - credite acordate membrilor Consiliului de | |
|
| administratie al Bancii Nationale a | |
|
| Romaniei | 320 |
|_______________________________________________|_______|______________________|
| - credite acordate familiilor persoanelor | |
|
| fizice prevazute la poz. 310, 311, | |
|
| 313 - 316, 319 si 320 | 321 |
|_______________________________________________|_______|______________________|
| Credite acordate personalului propriu si | |
|
| familiilor acestuia | 322 |
|_______________________________________________|_______|______________________|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
|mod. 4090 | - mii lei -
|__________|___________________________________________________________________
| DATE PRIVIND SITUATIA CREDITELOR SI |Cod |Realizari aferente
|
| IMPRUMUTURILOR |pozitie|perioadei de
raportare|
| | | - mii lei -
|
|_______________________________________________|_______|______________________|
| A | B | 1
|
|_______________________________________________|_______|______________________|
| Expuneri mari - TOTAL, din care: | 323 |
|
|_______________________________________________|_______|______________________|
| - expuneri mari, ce depasesc 20% din | | |
| fondurile proprii ale institutiei de | |
|
| credit | 324 |
|
|_______________________________________________|_______|______________________|
| Imprumuturi pentru datoria publica - TOTAL | |
|
| (poz. 326 + 329 + 330), din care: | 325 |
|
|_______________________________________________|_______|______________________|
| Imprumuturi in contul datoriei publice | |
|
| interne, conform Legii nr. 7/1992 - total | |
|
| (poz. 327 + 328), din care: | 326 |
|
|_______________________________________________|_______|______________________|
| - aferente creditelor pentru investitii | |
|
| devenite neperformante si pierderi | |
|
| preluate la datoria publica interna, | |
|
| conform Legii nr. 7/1992 | 327 |
|
|_______________________________________________|_______|______________________|
| - aferente creditelor pentru exporturi si | |
|
| lucrari de constructii-montaj, pe baza | |
|
| de acorduri guvernamentale, comerciale | |
|
| si de cooperare cu alte tari, devenite | | |
| neperformante, preluate la datoria | |
|
| publica interna, conform Legii | 328 |
|
| nr. 7/1992 | |
|
|_______________________________________________|_______|______________________|
| Imprumuturi in contul datoriei publice | |
|
| interne, conform Ordonantei Guvernului | |
|
| nr. 1/1994 | 329 |
|
|_______________________________________________|_______|______________________|
| Alte imprumuturi acordate in contul datoriei| |
|
| publice interne, conform prevederilor legale| 330 |
|_______________________________________________|_______|______________________|
| Imprumut pentru finantarea investitiei | |
|
| Krivoi-Rog, conform Legii nr. 95/1993 | 331 |
|_______________________________________________|_______|______________________|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
C - TOTAL - mii lei -
D - in devize (echivalent mii lei)
E - in devize (echivalent USD)
__________
|mod. 4090 | - mii lei -
|__________|___________________________________________________________________
| | Capital social subscris
|
| |_______________________________|
| |Cod | Inceputul | Sfarsitul
|
| DATE PRIVIND CAPITALUL SOCIAL |pozitie| anului | perioadei
|
| | |___________|___________|
| | | | din | | din
|
| | | C | care: | C | care:
|
| | | |_______|
|_______|
| | | | D | E | | D | E
|
|______________________________________________|_______|___|___|___|___|___|___|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|______________________________________________|_______|___|___|___|___|___|___|
| Capital social, din care: | 401 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - A.P.A.P.S. | 402 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - S.I.F. | 403 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - regii autonome | 404 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - societati si companii comerciale rezidente | 405 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - societati si companii comerciale | | | | | | |
|
| nerezidente | 406 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - persoane fizice rezidente | 407 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - persoane fizice nerezidente | 408 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| | Capital social varsat
|
| |_______________________________|
| |Cod | Inceputul | Sfarsitul
|
| DATE PRIVIND CAPITALUL SOCIAL |pozitie| anului | perioadei
|
| |
|___________|___________|
| | | | din | | din
|
| | | C | care: | C | care:
|
| | | |_______|
|_______|
| | | | D | E | | D | E
|
|______________________________________________|_______|___|___|___|___|___|___|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|______________________________________________|_______|___|___|___|___|___|___|
| Capital social, din care: | 420 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - A.P.A.P.S. | 421 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - S.I.F. | 422 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - regii autonome | 423 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - societati si companii comerciale rezidente | 424 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - societati si companii comerciale | | | | | | |
|
| nerezidente | 425 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - persoane fizice rezidente | 426 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - persoane fizice nerezidente | 427 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
______________________________________________________________________________
| | Capital din dotare
|
|
|_______________________________|
| |Cod | Inceputul | Sfarsitul
|
| DATE PRIVIND CAPITALUL DE DOTARE |pozitie| anului | perioadei
|
| |
|___________|___________|
| | | | din | | din
|
| | | C | care: | C | care:
|
| | | |_______|
|_______|
| | | | D | E | | D | E
|
|______________________________________________|_______|___|___|___|___|___|___|
| A | B | 1 | 2 | 3 | 4 | 5 | 6
|
|______________________________________________|_______|___|___|___|___|___|___|
| Capital social, din care: | 430 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - sume in devize, puse la dispozitia | | | | | | |
|
| sucursalei, cu caracter permanent, de catre| | | | | | |
|
| institutia de credit straina de care | | | | | | |
|
| apartine | 431 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
| - rezerve constituite din profitul net, | | | | | | |
|
| existente in sold potrivit ultimului bilant| | | | | | |
|
| contabil, pe baza aprobarii institutiei de | | | | | | |
|
| credit straine de care apartine | 432 | | | | | |
|
|______________________________________________|_______|___|___|___|___|___|___|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
|mod. 4090 | - mii lei -
|__________|___________________________________________________________________
| DATE PRIVIND INVESTITIILE STRAINE IN ROMANIA |Cod | Suma in devize
|
| (institutii de credit persoane juridice |pozitie|(echivalent dolari
SUA)|
| romane) | |
|
|______________________________________________|_______|_______________________|
| A | B | 1
|
|______________________________________________|_______|_______________________|
| Total capital social varsat de investitorul | |
|
| strain, pana la inceputul anului | 501 |
|
|______________________________________________|_______|_______________________|
| Cresterea capitalului varsat de investitorul | |
|
| strain in cursul perioadei (poz. 503 la 506) | 502 |
|
|______________________________________________|_______|_______________________|
| - cumparari de actiuni | 503 |
|
|______________________________________________|_______|_______________________|
| - dividende reinvestite | 504 |
|
|______________________________________________|_______|_______________________|
| - conversii de imprumuturi in actiuni | 505 |
|
|______________________________________________|_______|_______________________|
| - alte modalitati | 506 |
|
|______________________________________________|_______|_______________________|
| Descresterea capitalului social varsat de | |
|
| investitorul strain in cursul perioadei | |
|
| (poz. 508 la 510) | 507 |
|
|______________________________________________|_______|_______________________|
| - vanzari de actiuni | 508 |
|
|______________________________________________|_______|_______________________|
| - restituiri de capital | 509 |
|
|______________________________________________|_______|_______________________|
| - alte modalitati | 510 |
|
|______________________________________________|_______|_______________________|
| Total capital social varsat de investitorul | | |
| strain, la sfarsitul perioadei | |
|
| (poz. 501 + 502 - 507) | 511 |
|
|______________________________________________|_______|_______________________|
| Cota de participare a investitorului strain | |
|
| (%) | 512 |
|
|______________________________________________|_______|_______________________|
| Imprumuturi acordate de investitorul strain | 513 |
|
|______________________________________________|_______|_______________________|
______________________________________________________________________________
| DATE PRIVIND INVESTITIILE STRAINE IN ROMANIA |Cod |Suma in devize
|
| (sucursale ale institutiilor de credit |pozitie|(echivalent dolari
SUA)|
| straine) | |
|
|______________________________________________|_______|_______________________|
| A | B | 1
|
|______________________________________________|_______|_______________________|
| Total capital de dotare varsat de | |
|
| investitorul strain, pana la inceputul anului| 520 |
|
|______________________________________________|_______|_______________________|
| Cresterea capitalului de dotare varsat de | | |
| investitorul strain in cursul perioadei | |
|
| (poz. 522 la 524) | 521 |
|
|______________________________________________|_______|_______________________|
| - sumele in devize puse la dispozitia | |
|
| sucursalei, cu caracter permanent, de catre| |
|
| institutia de credit straina de care | |
|
| apartine | 522 |
|
|______________________________________________|_______|_______________________|
| - rezerve constituite din profitul net, | |
|
| existente in sold potrivit ultimului bilant| |
|
| contabil, pe baza aprobarii institutiei de | |
|
| credit straine de care apartine | 523 |
|
|______________________________________________|_______|_______________________|
| - alte modalitati | |
|
|______________________________________________|_______|_______________________|
| Descresterea capitalului de dotare varsat de | |
|
| investitorul strain in cursul perioadei | |
|
| (poz. 526 + 527) | 525 |
|
|______________________________________________|_______|_______________________|
| - restituiri de sume in devize puse la | |
|
| dispozitia sucursalei, cu caracter | |
|
| permanent, de catre institutia de credit | | |
| straina de care apartine | 526 |
|
|______________________________________________|_______|_______________________|
| - alte modalitati | 527 |
|
|______________________________________________|_______|_______________________|
| Total capital de dotare varsat de | |
|
| investitorul strain, la sfarsitul perioadei | |
|
| (poz. 520 + 521 - 525) | 528 |
|
|______________________________________________|_______|_______________________|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
Semnificatia coloanelor din tabelul de mai jos este urmatoarea:
A - Pentru activitatea curenta
I - Pentru investitii
__________
|mod. 4090 | - mii lei -
|__________|___________________________________________________________________
| |Cod | Total |din care:
|
| PLATI RESTANTE |pozitie|col. 2 +
3|___________|
| | | | A | I
|
|_______________________________________________|_______|__________|_____|_____|
| A | B | 1 | 2 | 3
|
|_______________________________________________|_______|__________|_____|_____|
| PLATI RESTANTE - TOTAL | | | |
|
| (poz. 602 + 606 + 612 la 616 + 622 + 627), | | | |
|
| din care: | 601 | | |
|
|_______________________________________________|_______|__________|_____|_____|
| Furnizori restanti - TOTAL (poz. 603 la 605), | | |
| din care: | 602 |
|
|_______________________________________________|_______|______________________|
| - peste 30 zile | 603 |
|
|_______________________________________________|_______|______________________|
| - peste 90 zile | 604 |
|
|_______________________________________________|_______|______________________|
| - peste 1 an | 605 |
|
|_______________________________________________|_______|______________________|
| Obligatii restante fata de bugetul | |
|
| asigurarilor sociale - TOTAL | |
|
| (poz. 607 la 611), din care: | 606 |
|
|_______________________________________________|_______|______________________|
| - contributii pentru asigurari sociale de stat| |
|
| datorate de angajatori, salariati si alte | |
|
| persoane asimilate | 607 |
|
|_______________________________________________|_______|______________________|
| - contributii pentru fondul asigurarilor | |
|
| sociale de sanatate | 608 |
|
|_______________________________________________|_______|______________________|
| - contributia pentru pensia suplimentara | 609 |
|
|_______________________________________________|_______|______________________|
| - contributii pentru ajutorul de somaj | 610 |
|
|_______________________________________________|_______|______________________|
| - alte datorii sociale | 611 |
|
|_______________________________________________|_______|______________________|
| Obligatii restante fata de bugetele fondurilor| |
|
| speciale | 612 |
|
|_______________________________________________|_______|______________________|
| Obligatii restante fata de alti creditori | 613 |
|
|_______________________________________________|_______|______________________|
| Impozite si taxe neplatite la termenul | |
|
| stabilit la bugetul de stat | 614 |
|
|_______________________________________________|_______|______________________|
| Impozite si taxe neplatite la termenul | |
|
| stabilit la bugetele locale | 615 |
|
|_______________________________________________|_______|______________________|
| Imprumuturi primite nerambursate la scadenta | |
|
| TOTAL (poz. 617 la 620), din care: | 616 | |
|_______________________________________________|_______|______________________|
| - restante pana la 30 zile | 617 |
|
|_______________________________________________|_______|______________________|
| - restante dupa 30 zile | 618 |
|
|_______________________________________________|_______|______________________|
| - restante dupa 90 zile | 619 |
|
|_______________________________________________|_______|______________________|
| - restante dupa 1 an | 620 |
|
|_______________________________________________|_______|______________________|
| Dobanzi neplatite aferente imprumuturilor | |
|
| primite | 621 |
|
|_______________________________________________|_______|______________________|
| Depozite banesti primite nerambursate la | |
|
| scadenta - TOTAL (poz. 623 la 626), din care: | 622 |
|
|_______________________________________________|_______|______________________|
| - restante pana la 30 zile | 623 |
|
|_______________________________________________|_______|______________________|
| - restante dupa 30 zile | 624 |
|
|_______________________________________________|_______|______________________|
| - restante dupa 90 zile | 625 |
|
|_______________________________________________|_______|______________________|
| - restante dupa 1 an | 626 | |
|_______________________________________________|_______|______________________|
| Dobanzi neplatite aferente depozitelor banesti| |
|
| primite | 627 |
|
|_______________________________________________|_______|______________________|
___
DENUMIREA INSTITUTIEI DE CREDIT: .................. | N | National [ ]
|___|
| S | Strainatate [ ]
Cod ___ ___ |___|
institutie | 0 | 1 | | G | Global [ 3 ] TM
Data: |_,_|_,_|_,_| de credit: |_,_,_,_,_| |___|___| |___|
__________
|mod. 4090 | - mii lei -
|__________|___________________________________________________________________
| DATE PRIVIND REZULTATELE |Cod | |Realizari aferente
|
| INREGISTRATE |pozitie|Numar unitati|perioadei de
raportare|
| | | | - mii lei -
|
|_________________________________|_______|_____________|______________________|
| A | B | 1 | 2
|
|_________________________________|_______|_____________|______________________|
| Unitati care au inregistrat | | | |
| profit | 701 | |
|
|_________________________________|_______|_____________|______________________|
| Unitati care au inregistrat | | |
|
| pierderi | 702 | |
|
|_________________________________|_______|_____________|______________________|
______________________________________________________________________________
| ALTE DATE INFORMATIVE |Cod | Realizari aferente perioadei
|
| |pozitie| de raportare
|
| | | - mii lei -
|
|______________________________________|_______|_______________________________|
| A | B | 1
|
|______________________________________|_______|_______________________________|
| Amortizarea aferenta gradului de | |
|
| neutilizare a mijloacelor fixe | 801 |
|
|______________________________________|_______|_______________________________|
| Mijloace fixe amortizate integral si | | |
| folosite in continuare | 802 |
|
|______________________________________|_______|_______________________________|
ADMINISTRATOR, CONDUCATORUL COMPARTIMENTULUI
(CONDUCATORUL INSTITUTIEI DE CREDIT) FINANCIAR-CONTABIL,
Numele, prenumele, semnatura Numele, prenumele si
si stampila institutiei de credit semnatura
CAP. 4
CONCORDANTELE INTRE PLANUL DE CONTURI PENTRU INSTITUTIILE DE CREDIT SI
SITUATIILE FINANCIARE PERIODICE
1. PRINCIPII GENERALE DE CODIFICARE A POZITIILOR DIN SITUATIILE FINANCIARE
PERIODICE
In situatiile financiare periodice, pozitiile (liniile) sunt identificate
prin coduri speciale, atribuite secvential in fiecare fila, care servesc la
prelucrarea automata a datelor.
Codificarea pozitiilor este independenta de situatia financiara periodica,
aceasta avand o semnificatie legata de natura operatiunii.
Aceeasi pozitie, existenta in mai multe situatii, este identificata cu
acelasi cod de pozitie.
Fiecare pozitie a nomenclatorului de pozitii se compune din trei sau patru
caractere:
- primul caracter, alfabetic, permite identificarea clasei din planul de
conturi la care se refera pozitia;
- al doilea, al treilea caracter si, respectiv, al patrulea pot fi numerice
sau alfabetice:
_______________________________________
ACTIV PASIV
_______________________________________
Clasa 1 A G
Clasa 2 B H
Clasa 3 C, D, E J, K
Clasa 4 F -
Clasa 5 - L
_______________________________________
Clasa 9 N, P, Q
Clasa 6 S, T, V
Clasa 7 W, X, Z
_______________________________________
Codurile pozitiilor din situatii sunt corelate cu planul de conturi pentru
institutiile de credit printr-un tabel de concordante. Corelatiile pot sa
existe cu un cont, cu mai multe conturi sau cu extrase din conturi.
Fiecare cod de pozitie indica situatiile la care se refera.
Unele situatii, cum sunt cele referitoare la indicatorii de activitate,
contin pozitii pentru care nu este necesara corelarea cu planul de conturi
pentru institutiile de credit.
2. SITUATII CARE AU CORESPONDENTA CU NOMENCLATORUL DE POZITII
______________________________________________________________________________
| CLASA 1
|
| OPERATIUNI DE TREZORERIE SI OPERATIUNI INTERBANCARE
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
_______
| ACTIV |
|_______|
A01 OPERATIUNI DE TREZORERIE SI OPERATIUNI INTERBANCARE 4000
(activ)
10 + 111 + 1171 + 121 + 1271 + 131 +141 + 151 + 161 +
+ 181 + 182 - 191
A10 CASA SI ALTE VALORI 4000
10
A11 CASA 4000
101
A19 ALTE VALORI 4000
109
A20 CONT CURENT LA BANCI CENTRALE 4000
111 - ex. 1911
A25 CONTURI DE CORESPONDENT LA INSTITUTII DE CREDIT 4000
(nostro)
121 - ex. 1911
A101 DEPOZITE LA INSTITUTII DE CREDIT 4000
1311 + 1312 + 1313 - ex. 1911
A30 CREDITE ACORDATE INSTITUTIILOR DE CREDIT (inclusiv 4000
credite financiare)
1411 + 1412 + 1413 - ex. 1911
A40 VALORI PRIMITE IN PENSIUNE 4000
1511 + 1512 - ex. 1911
A50 VALORI DE RECUPERAT 4000
1611 - ex. 1911
A102 CREANTE RESTANTE (INTERBANCARE) 4000
1811 + 1812 + 1817 - ex. 1911 - ex. 1912
A106 CREANTE RESTANTE 4026
1811 - ex. 1911
A107 DOBANZI RESTANTE 4026
1812 - ex. 1912
A108 CREANTE ATASATE 4026
1817 - ex. 1912
A70 CREANTE INDOIELNICE (INTERBANCARE) 4000
1821 + 1822 + 1827 - ex. 1911 - ex. 1912
A109 CREANTE INDOIELNICE 4026
1821 - ex. 1911
A110 DOBANZI INDOIELNICE 4026
1822 - ex. 1912
A111 CREANTE ATASATE 4026
1827 - ex. 1912
A80 CREANTE CU RISCURI DE TARA 4026
ex. 111 + ex. 1171 + ex. 121 + ex. 1271 + ex. 131 + ex. 141
+ ex. 151 + ex. 161 + ex. 181 + ex. 182
A90 CREANTE ATASATE (INTERBANCARE) 4000
1171 + 1271 + 1317 + 1417 + 1517 + 1617 - ex. 1912
______________________________________________________________________________
| CLASA 1
|
| OPERATIUNI DE TREZORERIE SI OPERATIUNI INTERBANCARE
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
_______
| PASIV |
|_______|
G01 OPERATIUNI DE TREZORERIE SI OPERATIUNI INTERBANCARE 4000
(pasiv)
112 + 1172 + 122 + 1272 + 132 + 142 + 152 + 162
G20 IMPRUMUTURI DE REFINANTARE DE LA BANCI CENTRALE 4000
11
G25 CONTURI DE CORESPONDENT ALE INSTITUTIILOR DE CREDIT 4000
(loro)
122
G101 DEPOZITE ALE INSTITUTIILOR DE CREDIT 4000
1321 + 1322 + 1323
G30 IMPRUMUTURI PRIMITE DE LA INSTITUTII DE CREDIT 4000
1421 + 1422 + 1423
G40 VALORI DATE IN PENSIUNE 4000
1521 + 1522
G49 ALTE SUME DATORATE 4000
1621
G90 DATORII ATASATE 4000
1172 + 1272 + 1327 + 1427 + 1527 + 1627
______________________________________________________________________________
| CLASA 2
|
| OPERATIUNI CU CLIENTELA
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
_______
| ACTIV |
|_______|
B01 OPERATIUNI CU CLIENTELA (ACTIV) 4000
201 + 202 + 203 + 204 + 205 + 206 + 231 + 241 + 2511 +
+ 25171 + 261+ 281 + 282 - 291
B10 CREANTE COMERCIALE 4000
2011 - ex. 2911
B11 SCONT SI OPERATIUNI ASIMILATE 4014
20111 - ex. 2911
B12 FACTORING 4014
20112 - ex. 2911
B19 ALTE CREANTE COMERCIALE 4014
20119 - ex. 2911
B3A CREDITE DE TREZORERIE 4000
2021 - ex. 2911
CLASIFICARE DUPA DURATA INITIALA
B3B CREDITE DE TREZORERIE </= 1 an
4014
ex. 2021 - ex. 2911
B3C CREDITE DE TREZORERIE 1 - 5 ani 4014
ex. 2021 - ex. 2911
B104 CREDITE DE TREZORERIE > 5 ani
4014
ex. 2021 - ex. 2911
CLASIFICARE DUPA CATEGORIILE DE CREDITE
B3F VANZARI IN RATE 4014
20211 - ex. 2911
B3G CREDITE ACORDATE PERSOANELOR FIZICE 4014
20212 - ex. 2911
B3H DIFERENTE DE RAMBURSAT LEGATE DE UTILIZAREA 4014
CARTILOR DE PLATA
20213 - ex. 2911
B3J UTILIZARI DIN DESCHIDERI DE CREDITE PERMANENTE 4014
20214 - ex. 2911
B3L CREDIT GLOBAL DE EXPLOATARE 4014
20215 - ex. 2911
B3M CREDITE PENTRU FINANTAREA STOCURILOR 4014
20216 - ex. 2911
CREDITE GARANTATE CU VALORI FINANCIARE
B3P CREDITE GARANTATE CU DEPOZITE LA TERMEN SI 4014
CERTIFICATE DE DEPOZIT
ex. 20217 - ex. 2911
B3Q CREDITE GARANTATE CU ALTE VALORI FINANCIARE 4014
ex. 20217 - ex. 2911
B103 CREDITE ACORDATE IMPORTATORILOR 4014
20218 - ex. 2911
B3Z ALTE CREDITE DE TREZORERIE 4014
20219 - ex. 2911
B20 CREDITE PENTRU EXPORT 4000
2031 - ex. 2911 4014
CLASIFICARE DUPA DURATA INITIALA
B21 CREDITE PENTRU EXPORT </= 1 an
4014
ex. 2031 - ex. 2911
B22 CREDITE PENTRU EXPORT 1 - 5 ani 4014
ex. 2031 - ex. 2911
B105 CREDITE PENTRU EXPORT > 5 ani
4014
ex. 2031 - ex. 2911
CLASIFICARE DUPA CATEGORIILE DE CREDITE
B25 CREDITE GARANTATE CU CREANTE ASUPRA STRAINATATII 4014
20311 - ex. 2911
B26 CREDITE FURNIZORI 4014
20312 - ex. 2911
B27 CREDITE COMERCIALE ACORDATE NEREZIDENTILOR 4014
20313 - ex. 2911
B29 ALTE CREDITE PENTRU EXPORT 4014
20319 - ex. 2911
B4A CREDITE PENTRU ECHIPAMENT 4000
2041 - ex. 2911
CLASIFICARE DUPA DURATA
B4B CREDITE PENTRU ECHIPAMENT </= 1 an
4014
ex. 2041 - ex. 2911
B4C CREDITE PENTRU ECHIPAMENT 1 - 5 ani 4014
ex. 2041 - ex. 2911
B106 CREDITE PENTRU ECHIPAMENT > 5 ani
4014
ex. 2041 - ex. 2911
B5A CREDITE PENTRU BUNURI IMOBILIARE 4000
2051 + 2052 - ex. 2911 4014
CLASIFICARE DUPA DURATA INITIALA
B5B CREDITE PENTRU BUNURI IMOBILIARE </= 1 an
4014
ex. 2051 + ex. 2052 - ex. 2911
B5C CREDITE PENTRU BUNURI IMOBILIARE 1 - 5 ani 4014
ex. 2051 + ex. 2052 - ex. 2911
B107 CREDITE PENTRU BUNURI IMOBILIARE > 5 ani
4014
ex. 2051 + ex. 2052 - ex. 2911
CLASIFICARE DUPA CATEGORIILE DE CREDIT
B5G CREDITE INVESTITORI 4014
2051 - ex. 2911
B60 CREDITE PROMOTORI 4014
2052 - ex. 2911
B7A ALTE CREDITE ACORDATE CLIENTELEI 4000
2061 - ex. 2911 4014
B7B ALTE CREDITE ACORDATE CLIENTELEI </= 1 an
4014
ex. 2061 - ex. 2911
B7C ALTE CREDITE ACORDATE CLIENTELEI 1 - 5 ani 4014
ex. 2061 - ex. 2911
B108 ALTE CREDITE ACORDATE CLIENTELEI > 5 ani
4014
ex. 2061 - ex. 2911
B80 CREDITE ACORDATE CLIENTELEI FINANCIARE 4000
2311 + 2312 - ex. 2911
B81 CREDITE DE PE O ZI PE ALTA ACORDATE CLIENTELEI 4014
FINANCIARE
2311 - ex. 2911
B82 CREDITE LA TERMEN ACORDATE CLIENTELEI FINANCIARE 4014
2312 - ex. 2911
B85 VALORI PRIMITE IN PENSIUNE 4000
2411 + 2412 - ex. 2911 4014
B86 VALORI PRIMITE IN PENSIUNE DE PE O ZI PE ALTA 4014
2411 - ex. 2911
B87 VALORI PRIMITE IN PENSIUNE LA TERMEN 4014
2412 - ex. 2911
B99 CONTURI CURENTE DEBITOARE 4000
2511 - ex. 2911 4014
B9J VALORI DE RECUPERAT 4000
2611 - ex. 2911
B102 CREANTE RESTANTE 4000
2811 + 2812 + 2817 - ex. 2911 - ex. 2912 4014
B110 CREANTE RESTANTE 4026
2811 - ex. 2911
B111 DOBANZI RESTANTE 4026
2812 -ex 2912
B112 CREANTE ATASATE 4026
2817 -ex 2912
B9K CREANTE INDOIELNICE 4000
2821 + 2822 + 2827 - ex. 2911 - ex. 2912 4014
B113 CREANTE INDOIELNICE 4026
2821 - ex. 2911
B114 DOBANZI INDOIELNICE 4026
2822 - ex. 2912
B115 CREANTE ATASATE 4026
2827 - ex. 2912
B9S CREANTE CU RISCURI DE TARA 4026
ex. 201 + ex. 202 + ex. 203 + ex. 204 + ex. 205 +
+ ex. 206 + ex 231 + ex. 241 + ex. 2511 + ex. 261 +
+ ex. 281 + ex. 282
B9V CREANTE ATASATE 4000
2017 + 2027 + 2037 + 2047 + 2057 + 2067 + 2317 + 2417 +
+ 25171 + 2617 - ex. 2912
______________________________________________________________________________
| CLASA 2
|
| OPERATIUNI CU CLIENTELA
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
_______
| PASIV |
|_______|
H01 OPERATIUNI CU CLIENTELA (pasiv) 4000
232 + 243 + 2511 + 25172 + 252 + 253 + 254 + 255 +
+ 256 + 258 + 262
H10 IMPRUMUTURI PRIMITE DE LA CLIENTELA FINANCIARA 4000
2321 + 2322
H11 IMPRUMUTURI DE PE O ZI PE ALTA 4014
2321
H12 IMPRUMUTURI LA TERMEN 4014
2322
H20 VALORI DATE IN PENSIUNE 4000
2431 + 2432 4014
H21 VALORI DATE IN PENSIUNE DE PE O ZI PE ALTA 4014
2431
H22 VALORI DATE IN PENSIUNE LA TERMEN 4014
2432
H40 CONTURI CURENTE CREDITOARE 4000
2511 + ex. 2551 + ex. 2552 + ex. 2553 + ex. 2554 + 4014
+ ex. 2555 + ex. 2556 + ex. 2558 + ex. 2561 +
+ ex. 2562 + ex. 2563 + ex. 2564 + ex. 2565 +
+ ex. 2566 + ex. 2568 + ex. 2581 + ex. 2582 +
+ ex. 2584 + ex. 2585
H50 CONTURI DE FACTORING 4000
2521
H51 CONTURI DE FACTORING DISPONIBILE 4014
2521
H52 CONTURI DE FACTORING INDISPONIBILE 4014
25212
H7A CONTURI DE DEPOZITE 4000
2531 + 2532 + 2533 + ex. 2551 + ex. 2552 + ex. 2553 + 4014
+ ex. 2554 + ex. 2555 + ex. 2556 + ex. 2558 +
+ ex. 2561 + ex. 2562 + ex. 2563 + ex. 2564 +
+ ex. 2565 + ex. 2566 + ex. 2568 + ex. 2581 +
+ ex. 2582 + ex. 2583 + ex. 2584 + ex. 2585
H101 DEPOZITE LA VEDERE 4014
2531
H102 DEPOZITE LA TERMEN 4014
2532 + ex. 2551 + ex. 2552 + ex. 2553 +
+ ex. 2554 + ex. 2555 + ex. 2556 + ex. 2558 +
+ ex. 2561 + ex. 2562 + ex. 2563 + ex. 2564 +
+ ex. 2565 + ex. 2566 + ex. 2568 + ex. 2581 +
+ ex. 2582 + ex. 2583 + ex. 2584 + ex. 2585
H103 DEPOZITE COLATERALE 4014
2533
CONTURI DE DEPOZITE LA TERMEN
H104 DEPOZITE </= 1 luna
4014
ex. 2531 + ex. 2532 + ex. 2533 + ex. 2551 +
+ ex. 2552 + ex. 2553 + ex. 2554 + ex. 2555 +
+ ex. 2556 + ex. 2558 + ex. 2561 + ex. 2562 +
+ ex. 2563 + ex. 2564 + ex. 2565 + ex. 2566 +
+ ex. 2568 + ex. 2581 + ex. 2582 + ex. 2583 +
ex. 2584 + ex. 2585
H105 DEPOZITE 1 - 3 luni, inclusiv 4014
ex. 2532 + ex. 2533 + ex. 2551 + ex. 2552 +
+ ex. 2553 + ex. 2554 + ex. 2555 + ex. 2556 +
+ ex. 2558 + ex. 2561 + ex. 2562 + ex. 2563 +
+ ex. 2564 + ex. 2565 + ex. 2566 + ex. 2568 +
+ ex. 2581 + ex. 2582 + ex. 2583 + ex. 2584 +
+ ex. 2585
H106 DEPOZITE 3 - 6 luni, inclusiv 4014
ex. 2532 + ex. 2533 + ex. 2551 + ex. 2552 +
+ ex. 2553 + ex. 2554 + ex. 2555 + ex. 2556 +
+ ex. 2558 + ex. 2561 + ex. 2562 + ex. 2563 +
+ ex. 2564 + ex. 2565 + ex. 2566 + ex. 2568 +
+ ex. 2581 + ex. 2582 + ex. 2583 + ex. 2584 +
+ ex. 2585
H107 DEPOZITE 6 - 9 luni, inclusiv 4014
ex. 2532 + ex. 2533 + ex. 2551 + ex. 2552 +
+ ex. 2553 + ex. 2554 + ex. 2555 + ex. 2556 +
+ ex. 2558 + ex. 2561 + ex. 2562 + ex. 2563 +
+ ex. 2564 + ex. 2565 + ex. 2566 + ex. 2568 +
+ ex. 2581 + ex. 2582 + ex. 2583 + ex. 2584 +
+ ex. 2585
H108 DEPOZITE 9 - 12 luni, inclusiv 4014
ex. 2532 + ex. 2533 + ex. 2551 + ex. 2552 +
+ ex. 2553 + ex. 2554 + ex. 2555 + ex. 2556 +
+ ex. 2558 + ex. 2561 + ex. 2562 + ex. 2563 +
+ ex. 2564 + ex. 2565 + ex. 2566 + ex. 2568 +
+ ex. 2581 + ex. 2582 + ex. 2583 + ex. 2584 +
+ ex. 2585
H109 DEPOZITE > 12 luni
4014
ex. 2532 + ex. 2533 + ex. 2551 + ex. 2552 +
+ ex. 2553 + ex. 2554 + ex. 2555 + ex. 2556 +
+ ex. 2558 + ex. 2561 + ex. 2562 + ex. 2563 +
+ ex. 2564 + ex. 2565 + ex. 2566 + ex. 2568 +
+ ex. 2581 + ex. 2582 + ex. 2583 + ex. 2584 +
+ ex. 2585
H80 CERTIFICATE DE DEPOZIT 4000
2541 4014
H110 CERTIFICATE DE DEPOZIT </= 1 luna
4014
ex. 2541
H111 CERTIFICATE DE DEPOZIT 1 - 3 luni, inclusiv 4014
ex. 2541
H112 CERTIFICATE DE DEPOZIT 3 - 6 luni, inclusiv 4014
ex. 2541
H113 CERTIFICATE DE DEPOZIT 6 - 9 luni, inclusiv 4014
ex. 2541
H114 CERTIFICATE DE DEPOZIT 9 - 12 luni, inclusiv 4014
ex. 2541
H115 CERTIFICATE DE DEPOZIT > 12 luni
4014
ex. 2541
H6A CARNETE SI LIBRETE DE ECONOMII 4000
2542 4014
H116 CARNETE SI LIBRETE DE ECONOMII </= 1 luna
4014
ex. 2542
H117 CARNETE SI LIBRETE DE ECONOMII 1 - 3 luni, inclusiv 4014
ex. 2542
H118 CARNETE SI LIBRETE DE ECONOMII 3 - 6 luni, inclusiv 4014
ex. 2542
H119 CARNETE SI LIBRETE DE ECONOMII 6 - 9 luni, inclusiv 4014
ex. 2542
H120 CARNETE SI LIBRETE DE ECONOMII 9 - 12 luni, inclusiv 4014
ex. 2542
H121 CARNETE SI LIBRETE DE ECONOMII > 12 luni
4014
ex. 2542
H90 ALTE SUME DATORATE 4000
2621 4014
H98 DATORII ATASATE 4000
2327 + 2437 + 25172 + 2527 + 2537 + 2547 + 2557 +
+ 2567 + 2587 + 2627
______________________________________________________________________________
| CLASA 3
|
| OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
_______
| ACTIV |
|_______|
C0A OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE 4000
3011 + 3021 + 3025 + 3026 + 3031 + 3035 + 3037 + 3041 +
+ 3045 + 3047 + 333 + 3362 + 3371 + 341 + 3514 +
+ 35192 + 35262 + 35324 + 35326 + 35328 + 3534 +
+ 35392 + 355 + 361 + 362 + 363 + 365 + 367 + 368 +
+ 3712 + 372 + 373 + 374 + 375 + 378 + 37911 + 37921 +
+ 3799 + 381 + 382 - 391 - 393 - 399 + (3521 + 3522 +
+ 3531 + 3533 + 3536 + 3538) sold debitor
C1A TITLURI PRIMITE IN PENSIUNE LIVRATA 4000
(toate categoriile de portofoliu)
30111
PORTOFOLIUL DE TITLURI
(cuprinde titlurile date cu imprumut)
C2A TITLURI DE TRANZACTIE 4000
3021 + 30251 + 30252 + 30253 + 30254 + 3026
C3A TITLURI DE PLASAMENT 4000
3031 + 3035 - 3911
C4A TITLURI DE INVESTITII 4000
3041 + 3045 - 3912
E5W ACTIUNI PROPRII 4021
30214 + 30254 + 30264 + 30314 + 30354 - 39114
E6A CONTURI DE DECONTARE PRIVIND OPERATIUNILE CU TITLURI 4000
333 + 3362
E101 PERSONAL SI CONTURI ASIMILATE 4000
3514 + 35192
E102 ASIGURARI SOCIALE, PROTECTIA SOCIALA SI CONTURI 4000
ASIMILATE
35262 + 3521 (sold debitor) + 3522 (sold debitor)
E103 BUGETUL STATULUI, FONDURI SPECIALE SI CONTURI ASIMILATE 4000
35324 + 35326 + 35328 + 3534 + 35392 + 35311
(sold debitor) + 3533 (sold debitor) + 3536
(sold debitor) + 3538 (sold debitor)
E105 IMPOZITUL PE PROFIT AMANAT 4000
35312 (sold debitor)
E7H DEBITORI DIVERSI 4000
3551 + 3552 + 3556
E70 CONTURI DE STOCURI 4000
361 + 362 + 363 - 364 + 365 + 367 + 368 - 393
E8A CONTURI DE REGULARIZARE 4000
3712 + 372 + 373 + 374 + 375 + 378 + 37911 + 37921 +
+ 3799
E104 CREANTE RESTANTE PRIVIND OPERATIUNILE CU TITLURI SI 4000
OPERATIUNILE DIVERSE
3811 + 3812 + 3817 - ex. 399
E117 CREANTE RESTANTE 4026
3811 - ex. 399
E118 DOBANZI RESTANTE 4026
3812 - ex. 399
E119 CREANTE ATASATE 4026
3817 - ex. 399
E90 CREANTE INDOIELNICE PRIVIND OPERATIUNILE CU TITLURI SI 4000
OPERATIUNILE DIVERSE
3821 + 3822 + 3827 - ex. 399
E120 CREANTE INDOIELNICE 4026
3821 - ex. 399
E121 DOBANZI INDOIELNICE 4026
3822 - ex. 399
E122 CREANTE ATASATE 4026
3827 - ex. 399
E95 OPERATIUNI PRIVIND TITLURILE SI OPERATIUNI DIVERSE - 4026
RISCURI DE TARA
ex. 3011 + ex. 302 + ex. 303 + ex. 304 + ex. 333 +
+ ex. 3362 + ex. 355 + ex. 381 + ex. 382
E97 CREANTE ATASATE PRIVIND OPERATIUNILE CU TITLURI SI 4000
OPERATIUNILE DIVERSE
30117 + 30257 + 3037 + 3047 + 3371 + 3557
______________________________________________________________________________
| CLASA 3
|
| OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
_______
| PASIV |
|_______|
J0A OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE 4000
3012 + 3027 + 3036 + 418 + 32 + 331 + 332 + 333 + 334 +
335 + 3361 + 3372 + 341 + 3511 + 3512 + 3513 + 3515 +
3516 + 35191 + 3521 + 3522 + 35261 + 3531 + 35323 +
35327 + 35328 + 3533 + 3536 + 3538 + 35391 + 354 +
+ 356 + 3716 + 372 + 373 + 376 + 377 + 37912 + 37922 +
+ 3799
J1A TITLURI DATE IN PENSIUNE LIVRATA 4000
30121
J5A TITLURI DE TRANZACTIE 4000
30271 + 30272
DATORII PRIVIND TITLURILE
J8G TITLURI DE PIATA INTERBANCARA 4000
3211
J8J TITLURI DE CREANTE NEGOCIABILE 4000
3221
J9A OBLIGATIUNI 4000
3251
J9K ALTE DATORII CONSTITUITE PRIN TITLURI 4000
3261
K6A CONTURI DE DECONTARE PRIVIND OPERATIUNILE CU TITLURI 4000
331 + 332 + 333 + 334 + 335 + 3361
K65 VARSAMINTE DE EFECTUAT PRIVIND TITLURILE 4000
3036 + 418
K7A DECONTARI INTRABANCARE 4000
341
K101 PERSONAL SI CONTURI ASIMILATE 4000
3511 + 3512 + 3513 + 3515 + 3516 + 35191
K102 ASIGURARI SOCIALE, PROTECTIA SOCIALA SI CONTURI 4000
ASIMILATE
3521 + 3522 + 35261
K103 BUGETUL STATULUI, FONDURI SPECIALE SI CONTURI ASIMILATE 4000
3531 + 35323 + 35327 + 35328 + 3533 + 3536 + 3358 +
35391
k105 IMPOZITUL PE PROFIT AMANAT 4000
35312 (sold debitor)
K104 DIVIDENDE DE PLATA 4000
354
K7H CREDITORI DIVERSI 4000
3561 + 3562 + 3566
K8A CONTURI DE REGULARIZARE 4000
3716 + 372 + 373 + 376 + 377 + 37912 + 37922 + 3799
K97 DATORII ATASATE 4000
30127 + 30277 + 3217 + 3227 + 3257 + 3267 + 3372 + 3567
______________________________________________________________________________
| CLASA 4 |
| VALORI IMOBILIZATE
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
_______
| ACTIV |
|_______|
F01 VALORI IMOBILIZATE 4000
401 + 402 + 407 + 411 + 412 + 413 + 415 + 417 + 421 + 4100
+ 431 + 432 + 433 + 434 + 441 + 442 + 451 + 452 - 461 -
- 462 + 471 + 472 + 473 + 474 - 476 + 481 + 482 - 491 -
- 492 - 493 - 494 - 499
F02 CREDITE SUBORDONATE 4000
401 + 402
F03 CREDITE SUBORDONATE LA TERMEN 4012
401
F05 CREDITE SUBORDONATE PE DURATA NEDETERMINATA 4012
402
F103 CREANTE RESTANTE PRIVIND CREDITELE SUBORDONATE 4012
ex. 4811 + ex. 4812 + ex. 4817 - ex. 499
F09 CREANTE INDOIELNICE PRIVIND CREDITELE SUBORDONATE 4012
ex. 4821 + ex. 4822 + ex. 4827 - ex. 499
F10 PARTI IN CADRUL SOCIETATILOR COMERCIALE LEGATE, 4000
TITLURI DE PARTICIPARE SI TITLURI ALE ACTIVITATII
DE PORTOFOLIU (inclusiv titlurile date cu imprumut)
411 + 412 + 413 + 414 + 415 - 491
F20 PARTI SI TITLURI DE PARTICIPARE IN SOCIETATI CU 4014
CARACTER NEFINANCIAR
4113 + 4123 - ex. 491
F50 DOTARI PENTRU UNITATILE PROPRII DIN STRAINATATE 4000
421
F6A IMOBILIZARI IN CURS, IMOBILIZARI ALE ACTIVITATII DE 4000
EXPLOATARE, IMOBILIZARI IN AFARA ACTIVITATII DE
EXPLOATARE
431 + 432 + 433 + 434 + 441 + 442 + 451 + 452 - 461 -
- 462 - 4921 - 4922 - 4923 - 4924 - 4925
F7A LEASING SI OPERATIUNI ASIMILATE 4000
4711 + 4712 + 4713 + 472 + 473 - 4761 - 493
F73 LEASING SI OPERATIUNI ASIMILATE 4014
(nu exista corelatie)
F105 CREANTE RESTANTE DIN LEASING SI OPERATIUNI ASIMILATE 4014
ex. 4811 + ex. 4812 + ex. 4817 - ex. 499
F76 CREANTE INDOIELNICE PRIVIND OPERATIUNI DE LEASING 4014
SI ASIMILATE
ex. 4821 + ex. 4822 + ex. 4827 - ex. 499
F80 LOCATIE SIMPLA 4000
4741 - 4762 - 494
F102 CREANTE RESTANTE 4000
4811 + 4812 + 4817 - ex. 499
F125 CREANTE RESTANTE 4026
4811 - ex. 499
F126 DOBANZI RESTANTE 4026
4812 - ex. 499
F127 CREANTE ATASATE 4026
4817 - ex. 499
F9A CREANTE INDOIELNICE DIN VALORI IMOBILIZATE 4000
4821 + 4822 + 4827 - ex. 499
F128 CREANTE INDOIELNICE 4026
4821 - ex. 499
F129 DOBANZI INDOIELNICE 4026
4822 - ex. 499
F130 CREANTE ATASATE 4026
4827 - ex. 499
F9R CREANTE CU RISCURI DE TARA (valori imobilizate) 4026
ex. 401 + ex. 402 + ex. 411 + ex. 412 + ex. 413 +
+ ex. 415 + ex. 471 + ex. 472 + ex. 473 + ex. 481 +
+ ex. 482
F97 CREANTE ATASATE VALORILOR IMOBILIZATE 4000
407 + 417 + 4717 + 4747
______________________________________________________________________________
| CLASA 5
|
| CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
_______
| ACTIV |
|_______|
L0C ACTIONARI SAU ASOCIATI 4000
508 4021
_______
| PASIV |
|_______|
L01 CAPITALURI PROPRII, ASIMILATE SI PROVIZIOANE 4000
501 + 502 + 511 + 512 + 513 + 514 + 515 + 516 + 518 +
+ 519 + 531 + 532 + 537 + 5411 - 5412 + 542 + 55 +/-
+/- 581 +/- 591 - 592
L9A CAPITAL 4000
501 + 502
L9B CAPITAL SUBSCRIS NEVARSAT 4021
5011
L9C CAPITAL SUBSCRIS VARSAT 4021
5012
L9E ELEMENTE ASIMILATE CAPITALULUI 4021
502
L7A PRIME DE CAPITAL 4000
511
L7C PRIME DE EMISIUNE 4021
5111
L109 PRIME DE FUZIUNE 4021
5112
L115 PRIME DE APORT 4021
5113
L116 PRIME DE SCIZIUNE 4021
5114
L117 PRIME DE CONVERSIE A OBLIGATIUNILOR IN ACTIUNI 4021
5115
L7D ALTE PRIME 4021
5119
L7H REZERVE LEGALE 4000
5121 + 5122
L110 REZERVE LEGALE DIN PROFITUL BRUT 4021
5121
L111 REZERVE LEGALE DIN PROFITUL NET 4021
5122
L7L REZERVE STATUTARE SAU CONTRACTUALE 4000
513 4021
L60 REZERVA GENERALA PENTRU RISCUL DE CREDIT 4000
514
L112 REZERVA GENERALA PENTRU RISCUL DE CREDIT DIN 4021
PROFITUL BRUT
5141
L113 REZERVA GENERALA PENTRU RISCUL DE CREDIT DIN 4021
PROFITUL NET
5142
L7M REZERVE PENTRU ACTIUNI PROPRII 4000
515 4021
L7V REZERVE DIN REEVALUARE 4000
516 4021
L7W REZERVE DIN CONVERSIE 4000
518 4021
L7Z ALTE REZERVE 4000
519 4021
L5A DATORII SUBORDONATE 4000
531 + 532
L5C TITLURI SUBORDONATE LA TERMEN 4021
5311
L5D IMPRUMUTURI SUBORDONATE LA TERMEN 4012
5312 + 5319
L5F IMPRUMUTURI PARTICIPATIVE 4021
5312
L5H ALTE IMPRUMUTURI SUBORDONATE LA TERMEN 4021
5319
L5M TITLURI SUBORDONATE PE DURATA NEDETERMINATA 4021
5321
L5N IMPRUMUTURI SUBORDONATE PE DURATA NEDETERMINATA 4012
5322
L05 SUBVENTII SI FONDURI PUBLICE ALOCATE 4000
5411 - 5412 + 542
L06 SUBVENTII PENTRU INVESTITII 4021
5411 - 5412
L07 FONDURI PUBLICE ALOCATE 4021
542
L10 PROVIZIOANE PENTRU RISCURI SI CHELTUIELI 4000
55
L21 PROVIZIOANE PENTRU RISCURI DE EXECUTARE 4021
A ANGAJAMENTELOR PRIN SEMNATURA
551
L16 PROVIZIOANE PENTRU FACILITATI ACORDATE PERSONALULUI 4021
552
L114 PROVIZIOANE PENTRU RISCURI DE TARA 4021
553
L118 PROVIZIOANE PENTRU RESTRUCTURARE 4021
554
L119 PROVIZIOANE PENTRU DEZAFECTAREA IMOBILIZARILOR 4021
CORPORALE SI ALTE ACTIUNI SIMILARE LEGATE DE
ACESTEA
555
L29 ALTE PROVIZIOANE 4021
559
L9M DATORII ATASATE 4000
537
L90 REZULTATUL REPORTAT 4000
581
L120 REZULTATUL REPORTAT REPREZENTAND PROFITUL 4000
NEREPARTIZAT, RESPECTIV PIERDEREA NERECUPERATA
5811
L121 REZULTATUL REPORTAT PROVENIT DIN ADOPTAREA PENTRU 4000
PRIMA DATA A IAS, MAI PUTIN IAS 29
5812
L122 REZULTATUL REPORTAT PROVENIT DIN MODIFICARILE 4000
CONTABILE
5813
L123 REZULTATUL REPORTAT PROVENIT DIN CORECTAREA 4000
ERORILOR FUNDAMENTALE
5814
L124 REZULTATUL REPORTAT REPREZENTAND SURPLUSUL 4000
REALIZAT DIN REZERVE DIN REEVALUARE
5815
L91 PROFIT SAU PIERDERE*1) 4000
591
L103 REPARTIZAREA PROFITULUI 4000
592
C97 REPARTIZAREA PROFITULUI*2) 4000
592 (sumele repartizate din profitul brut potrivit
prevederilor legale)
------------
*1) In cazul in care se inregistreaza pierderi ca urmare a repartizarii
profitului brut pe destinatiile prevazute de lege si a inregistrarii
cheltuielilor cu impozitul pe profit curent, se completeaza cu sumele
reprezentand rezultatul net al exercitiului financiar, influentat cu sumele
repartizate din profitul brut potrivit prevederilor legale
*2) Se completeaza de catre institutiile de credit care inregistreaza
pierderi ca urmare a repartizarii profitului brut pe destinatiile prevazute de
lege si a inregistrarii cheltuielilor cu impozitul pe profit curent
______________________________________________________________________________
| CLASELE DIN BILANT (1, 2, 3, 4, 5)
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
L98 TOTAL ACTIV 4000
L99 TOTAL PASIV 4000
______________________________________________________________________________
| CLASA 6
|
| CHELTUIELI
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
S01 CHELTUIELI DE EXPLOATARE BANCARA 4080
60
S05 CHELTUIELI CU OPERATIUNILE DE TREZORERIE 4080
SI OPERATIUNILE INTERBANCARE
601
S2A DOBANZI 4080
6011 + 6012 + 6013 + 6014 + 6015 + 6017
S2B BANCI CENTRALE 4080
6011
S2E CONTURI DE CORESPONDENT 4080
6012
S101 DEPOZITE ALE INSTITUTIILOR DE CREDIT 4080
6013
S102 LA VEDERE 4080
60131
S103 LA TERMEN 4080
60132
S104 COLATERALE 4080
60133
S2H IMPRUMUTURI DE LA INSTITUTII DE CREDIT 4080
6014
S2J DE PE O ZI PE ALTA 4080
60141
S2K LA TERMEN 4080
60142
S105 FINANCIARE 4080
60143
S2M VALORI DATE IN PENSIUNE 4080
6015
S2N DE PE O ZI PE ALTA 4080
60151
S2P LA TERMEN 4080
60152
S2Z ALTE DOBANZI 4080
6017
S20 TITLURI CU POSIBILITATE DE 4080
RASCUMPARARE
60171
S21 REPORT/DEPORT 4080
60172
S25 DIVERSE DOBANZI 4080
60179
S30 COMISIOANE 4080
6019
S40 CHELTUIELI CU OPERATIUNILE CU CLIENTELA 4080
602
S6A DOBANZI 4080
6021 + 6022 + 6023 + 6024 + 6025 + 6026 + 6027
S6X CONTURILE DE FACTORING 4080
6021
S6B IMPRUMUTURI PRIMITE DE LA CLIENTELA 4080
FINANCIARA
6022
S6C DE PE O ZI PE ALTA 4080
60221
S6F LA TERMEN 4080
60222
S6H VALORI DATE IN PENSIUNE 4080
6023
S6N DE PE O ZI PE ALTA 4080
60231
S6P LA TERMEN 4080
60232
S6S CONTURI CURENTE CREDITOARE 4080
6024 + ex. 6028
S106 CONTURI DE DEPOZITE 4080
6025 + ex. 6028
S107 DEPOZITE LA VEDERE 4080
60251
S108 DEPOZITE LA TERMEN 4080
60252 + ex. 6028
S109 DEPOZITE COLATERALE 4080
60253
S73 CERTIFICATE DE DEPOZIT, CARNETE 4080
SI LIBRETE DE ECONOMII
6026
S75 ALTE DOBANZI 4080
6027
S76 TITLURI CU POSIBILITATE DE RASCUMPARARE 4080
60271
S77 REPORT/DEPORT 4080
60272
S78 DIVERSE DOBANZI 4080
60279
S80 COMISIOANE 4080
6029
T0A CHELTUIELI PENTRU OPERATIUNILE CU TITLURI 4080
603
T0B DOBANZI LA TITLURILE DATE 4080
IN PENSIUNE LIVRATA
6031
T0E PIERDERI LA TITLURILE 4080
DE TRANZACTIE
6032
T0K CHELTUIELI CU TITLURILE DE PLASAMENT 4080
6033
T0M CHELTUIELI DE ACHIZITIE 4080
60331
T0R PIERDERI DIN CESIUNE 4080
60336
T1A CHELTUIELI CU TITLURILE DE INVESTITII 4080
6034
T1B CHELTUIELI DE ACHIZITIE 4080
60341
T1G CHELTUIELI CU AMORTIZAREA PRIMELOR 4080
60342
T2A CHELTUIELI PRIVIND DATORIILE 4080
CONSTITUITE PRIN TITLURI
6036
T2F DOBANZI PRIVIND TITLURILE 4080
DE PIATA INTERBANCARA
60361
T2K DOBANZI PRIVIND TITLURILE 4080
DE CREANTE NEGOCIABILE
60362
T2N DOBANZI PRIVIND OBLIGATIUNILE 4080
60363
T2Z ALTE CHELTUIELI PRIVIND DATORIILE 4080
CONSTITUITE PRIN TITLURI
60369
T23 CHELTUIELI DIVERSE PRIVIND OPERATIUNILE 4080
CU TITLURI
6037
T27 COMISIOANE 4080
6039
T3A CHELTUIELI CU OPERATIUNILE DE LEASING, 4080
LOCATIE SIMPLA SI ASIMILATE
604
T3B CHELTUIELI CU OPERATIUNILE DE 4080
LEASING SI ASIMILATE
6041
T3C CHELTUIELI CU AMORTIZAREA 4080
60411
T3Q PIERDERI DIN DEPRECIEREA 4080
IMOBILIZARILOR DATE IN LEASING SI
ASIMILATE
60412
T3V PIERDERI DIN CESIUNEA IMOBILIZARILOR 4080
DATE IN LEASING SI ASIMILATE
60413
T3L CHELTUIELI CU PROVIZIOANE PENTRU
OPERATIUNI DE LEASING SI ASIMILATE 4080
60414
T3Z ALTE CHELTUIELI CU OPERATIUNILE DE
LEASING SI ASIMILATE 4080
60419
T4A CHELTUIELI CU OPERATIUNILE DE 4080
LOCATIE SIMPLA
6042
T4B CHELTUIELI CU AMORTIZAREA 4080
60421
T4H PIERDERI DIN DEPRECIEREA IMOBILIZARILOR 4080
DATE IN LOCATIE SIMPLA
60422
T4P PIERDERI DIN CESIUNEA IMOBILIZARILOR 4080
DATE IN LOCATIE SIMPLA
60423
T4E CHELTUIELI CU PROVIZIOANE PENTRU 4080
OPERATIUNILE DE LOCATIE SIMPLA
60424
T4Z ALTE CHELTUIELI CU OPERATIUNILE 4080
DE LOCATIE SIMPLA
60429
T5A CHELTUIELI PRIVIND DATORIILE SUBORDONATE SI 4080
FONDURILE PUBLICE ALOCATE
605
T5C CHELTUIELI PRIVIND DATORIILE 4080
SUBORDONATE LA TERMEN
6051
T5D CHELTUIELI PRIVIND DATORIILE 4080
SUBORDONATE PE DURATA NEDETERMINATA
6052
T5H CHELTUIELI PRIVIND FONDURILE PUBLICE 4080
ALOCATE
6053
T6A CHELTUIELI PRIVIND OPERATIUNILE DE SCHIMB 4080
606
T6B PIERDERI DIN OPERATIUNILE DE SCHIMB SI 4080
ARBITRAJ
6061
T6D COMISIOANE 4080
6069
T7A CHELTUIELI PRIVIND OPERATIUNILE IN AFARA 4080
BILANTULUI
607
T7B CHELTUIELI CU ANGAJAMENTELE DE 4080
FINANTARE
6071
T7G ANGAJAMENTE DE FINANTARE PRIMITE 4080
DE LA ALTE INSTITUTII DE CREDIT
60711
T7J ANGAJAMENTE DE FINANTARE PRIMITE 4080
DE LA CLIENTELA
60712
T8A CHELTUIELI CU ANGAJAMENTELE DE GARANTIE 4080
6072
T8B ANGAJAMENTE DE GARANTIE PRIMITE 4080
DE LA ALTE INSTITUTII DE CREDIT
60721
T8G ANGAJAMENTE DE GARANTIE PRIMITE 4080
DE LA CLIENTELA
60722
V0A CHELTUIELI CU ANGAJAMENTELE AFERENTE 4080
OPERATIUNILOR CU INSTRUMENTE FINANCIARE
DERIVATE
6074
V0C CHELTUIELI PRIVIND INSTRUMENTELE 4080
FINANCIARE DERIVATE DE DOBANDA
60741
V0F CHELTUIELI PRIVIND INSTRUMENTELE 4080
FINANCIARE DERIVATE DE CURS VALUTAR
60742
V0M COMISIOANE 4080
60749
V0Z CHELTUIELI CU ALTE ANGAJAMENTE PRIMITE 4080
6077
V1A CHELTUIELI CU PRESTATIILE DE SERVICII 4080
FINANCIARE
608
V1B CHELTUIELI CU MIJLOACELE DE PLATA 4080
6081
V1Z ALTE CHELTUIELI CU PRESTATIILE DE 4080
SERVICII FINANCIARE
6087
V2A ALTE CHELTUIELI DE EXPLOATARE BANCARA 4080
609
V2F COTA-PARTE PRIVIND OPERATIUNILE DE 4080
EXPLOATARE BANCARA EFECTUATE IN COMUN
6092
V2K VENITURI RETROCEDATE PRIVIND 4080
OPERATIUNILE DE EXPLOATARE BANCARA
EFECTUATE IN COMUN
6093
V2P CHELTUIELI DIVERSE DE EXPLOATARE 4080
BANCARA
6099
V3A CHELTUIELI CU PERSONALUL 4080
61
V3B CHELTUIELI CU SALARIILE PERSONALULUI 4080
611
V3E CHELTUIELI PRIVIND ASIGURARILE SI PROTECTIA 4080
SOCIALA
612
V101 CONTRIBUTIA UNITATII LA ASIGURARILE 4080
SOCIALE
6121
V102 CONTRIBUTIA UNITATII PENTRU AJUTORUL 4080
DE SOMAJ
6122
V170 CONTRIBUTIA ANGAJATORULUI PENTRU 4080
ASIGURARILE SOCIALE DE SANATATE
6123
V3H ALTE CHELTUIELI PRIVIND ASIGURARILE 4080
SI PROTECTIA SOCIALA
6127
V103 ALTE CHELTUIELI PRIVIND PERSONALUL 4080
617 4180
V4A CHELTUIELI CU ALTE IMPOZITE, TAXE VARSAMINTE ASIMILATE 4080
62
V105 CHELTUIELI CU ALTE IMPOZITE, TAXE SI VARSAMINTE 4080
ASIMILATE
627
V106 CHELTUIELI CU MATERIALELE, LUCRARILE SI SERVICIILE 4080
EXECUTATE DE TERTI
63
V107 CHELTUIELI CU MATERIALELE 4080
631
V108 CHELTUIELI CU MATERIALELE CONSUMABILE 4080
6311
V109 CHELTUIELI PRIVIND COMBUSTIBILII 4080
6312
V110 CHELTUIELI PRIVIND PIESELE DE SCHIMB 4080
6313
V111 CHELTUIELI PRIVIND ALTE MATERIALE 4080
6317
V112 CHELTUIELI PRIVIND MATERIALELE DE NATURA 4080
OBIECTELOR DE INVENTAR
632
V113 CHELTUIELI PRIVIND ALTE STOCURI 4080
633
V114 CHELTUIELI CU LUCRARILE SI SERVICIILE 4080
EXECUTATE DE TERTI
634
V115 CHELTUIELI DE INTRETINERE SI REPARATII 4080
6341
V116 CHELTUIELI PRIVIND ENERGIA SI APA 4080
6342
V117 CHELTUIELI POSTALE SI TAXE DE 4080
TELECOMUNICATII
6343
V118 CHELTUIELI CU COLABORATORII SI DE 4080
INTERMEDIERE
6344
V119 CHELTUIELI CU DEPLASARI, DETASARI, 4080
TRANSFERARI SI TRANSPORTUL PERSONALULUI
SI BUNURILOR
6345
V120 CHELTUIELI CU SERVICIILE FURNIZATE 4080
DE SOCIETATILE GRUPULUI
6346
V121 ALTE CHELTUIELI CU LUCRARILE SI 4080
SERVICIILE EXECUTATE DE TERTI
6347
V122 CHELTUIELI CU PRIMELE DE ASIGURARE 4080
63471
V123 CHELTUIELI CU REDEVENTELE PRIVIND 4080
OPERATIUNILE DE LEASING SI
ASIMILATE
63472
V124 CHELTUIELI CU REDEVENTELE PRIVIND 4080
CONCESIUNILE, LOCATIILE DE
GESTIUNE SI CHIRIILE
63473
V125 ALTE CHELTUIELI 4080
63479
V126 CHELTUIELI DE PROTOCOL, RECLAMA SI PUBLICITATE 4080
635
V6A CHELTUIELI DIVERSE DE EXPLOATARE 4080
64
V6B VENITURI RETROCEDATE PRIVIND OPERATIUNILE DE 4080
EXPLOATARE NEBANCARA EFECTUATE IN COMUN
641
V6E COTA-PARTE PRIVIND OPERATIUNILE DE EXPLOATARE 4080
NEBANCARA EFECTUATE IN COMUN
642
V6H COTA-PARTE DIN CHELTUIELILE SEDIULUI SOCIAL 4080
643
V6L PIERDERI DIN CESIUNEA IMOBILIZARILOR 4080
646
V6M PIERDERI DIN CESIUNEA IMOBILIZARILOR 4080
NECORPORALE SI CORPORALE
6461
V6N PIERDERI DIN CESIUNEA IMOBILIZARILOR FINANCIARE 4080
6462
V6Z ALTE CHELTUIELI DIVERSE DE EXPLOATARE 4080
649
V153 DESPAGUBIRI, AMENZI SI PENALITATI 4080
6491
V154 DONATII SI SUBVENTII ACORDATE 4080
6492
V155 CHELTUIELI PRIVIND SPONSORIZARILE 4080
6493
V156 PIERDERI DIN DEBITORI DIVERSI 4080
6494
V157 ALTE CHELTUIELI DIVERSE DE EXPLOATARE 4080
6497
V7G CHELTUIELI CU AMORTIZARILE PRIVIND IMOBILIZARILE 4080
NECORPORALE SI CORPORALE
65
V127 CHELTUIELI CU AMORTIZARILE IMOBILIZARILOR 4080
NECORPORALE
651
V128 CHELTUIELI CU AMORTIZARILE IMOBILIZARILOR CORPORALE 4080
652
V8A CHELTUIELI CU PROVIZIOANE, PIERDERI DIN CREANTE 4080
NERECUPERABILE SI AJUSTAREA LA INFLATIE
66
V129 CHELTUIELI CU PROVIZIOANE PENTRU CREANTE DIN 4080
OPERATIUNI INTERBANCARE
661
V130 CHELTUIELI CU PROVIZIOANE SPECIFICE DE 4080
RISC DE CREDIT
6611
V131 CHELTUIELI CU PROVIZIOANE SPECIFICE DE 4080
RISC DE DOBANDA
6612
V132 CHELTUIELI CU PROVIZIOANE PENTRU CREANTE DIN 4080
OPERATIUNI CU CLIENTELA
662
V133 CHELTUIELI CU PROVIZIOANE SPECIFICE DE 4080
RISC DE CREDIT
6621
V134 CHELTUIELI CU PROVIZIOANE SPECIFICE DE 4080
RISC DE DOBANDA
6622
V135 CHELTUIELI CU PROVIZIOANE PRIVIND OPERATIUNI CU 4080
TITLURI SI OPERATIUNI DIVERSE
663
V136 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEPRECIEREA TITLURILOR
6631
V137 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEPRECIEREA TITLURILOR DE
PLASAMENT
66311
V138 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEPRECIEREA TITLURILOR DE
INVESTITII
66312
V139 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEPRECIEREA STOCURILOR
6633
V140 CHELTUIELI CU PROVIZIOANE PENTRU 4080
CREANTE RESTANTE SI INDOIELNICE
6637
V141 CHELTUIELI CU PROVIZIOANE PENTRU VALORI IMOBILIZATE 4080
664
V142 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEPRECIEREA PARTILOR DETINUTE IN
CADRUL SOCIETATILOR COMERCIALE LEGATE,
A TITLURILOR DE PARTICIPARE SI A
TITLURILOR ACTIVITATII DE PORTOFOLIU
6641
V143 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEPRECIEREA IMOBILIZARILOR
6642
V144 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEPRECIEREA IMOBILIZARILOR IN CURS
66421
V145 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEPRECIEREA IMOBILIZARILOR
ACTIVITATII DE EXPLOATARE
66422
V146 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEPRECIEREA IMOBILIZARILOR IN AFARA
ACTIVITATII DE EXPLOATARE
66423
V147 CHELTUIELI CU PROVIZIOANE PENTRU 4080
CREANTE RESTANTE SI INDOIELNICE
6647
V8V CHELTUIELI CU PROVIZIOANE PENTRU RISCURI 4080
SI CHELTUIELI
665
V148 CHELTUIELI CU PROVIZIOANE PENTRU 4080
RISCURI DE EXECUTARE A ANGAJAMENTELOR
PRIN SEMNATURA
6651
V149 CHELTUIELI CU PROVIZIOANE PENTRU 4080
FACILITATI ACORDATE PERSONALULUI
6652
V150 CHELTUIELI CU PROVIZIOANE PENTRU RISC 4080
DE TARA
6653
V171 CHELTUIELI CU PROVIZIOANE PENTRU 4080
RESTRUCTURARE
6654
V172 CHELTUIELI CU PROVIZIOANE PENTRU 4080
DEZAFECTAREA IMOBILIZARILOR CORPORALE
CORPORALE SI ALTE ACTIUNI SIMILARE
LEGATE DE ACESTEA
6655
V151 CHELTUIELI CU PROVIZIOANE PENTRU ALTE 4080
RISCURI SI CHELTUIELI
6657
V8X PIERDERI DIN CREANTE NERECUPERABILE 4080
ACOPERITE CU PROVIZIOANE
667
V8Z PIERDERI DIN CREANTE NERECUPERABILE 4080
NEACOPERITE CU PROVIZIOANE
668
V8Y CHELTUIELI CU AJUSTAREA LA INFLATIE 4080
669
V167 TOTAL CHELTUIELI CURENTE 4080
V90 CHELTUIELI EXTRAORDINARE 4080
67
V152 CHELTUIELI PRIVIND CALAMITATILE SI ALTE 4080
EVENIMENTE SIMILARE
671
V99 TOTAL CHELTUIELI*3) 4080
------------
*) mai putin cheltuielile cu impozitul pe profit
V164 REZULTATUL CURENT - PIERDERE 4080
V165 REZULTATUL EXTRAORDINAR - PIERDERE 4080
V166 REZULTATUL BRUT - PIERDERE 4080
V92 IMPOZITUL PE PROFIT 4080
691 + 699
V160 CHELTUIELI CU IMPOZITUL PE PROFIT 4080
CURENT
6911
V161 CHELTUIELI CU IMPOZITUL PE PROFIT 4080
AMANAT
6912
V162 ALTE CHELTUIELI CU IMPOZITE SI TAXE CE NU APAR 4080
IN ELEMENTELE DE MAI SUS
699
V95 REZULTATUL NET AL EXERCITIULUI - PIERDERE 4080
V98 REZULTATUL NET AL EXERCITIULUI (PIERDERE) DUPA 4080
REPARTIZAREA PROFITULUI BRUT PE DESTINATIILE PREVAZUTE
DE LEGE*4)
------------
*) Se completeaza de catre institutiile de credit care inregistreaza pierderi
ca urmare a repartizarii profitului brut pe destinatiile prevazute de lege si a
inregistrarii cheltuielilor cu impozitul pe profit curent
______________________________________________________________________________
| CLASA 7
|
| VENITURI
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
W01 VENITURI DIN ACTIVITATEA DE EXPLOATARE BANCARA 4080
70
W05 VENITURI DIN OPERATIUNILE DE TREZORERIE SI 4080
OPERATIUNILE INTERBANCARE
701
W2A DOBANZI 4080
7011 + 7012 + 7013 + 7014 + 7015 + 7017 + 7018
W2B BANCI CENTRALE 4080
7011
W2E CONTURI DE CORESPONDENT 4080
7012
W101 DEPOZITE LA INSTITUTII DE CREDIT 4080
7013
W102 LA VEDERE 4080
70131
W103 LA TERMEN 4080
70132
W104 COLATERALE 4080
70133
W2H CREDITE ACORDATE INSTITUTIILOR DE CREDIT 4080
7014
W2J DE PE O ZI PE ALTA 4080
70141
W2K LA TERMEN 4080
70142
W2L FINANCIARE 4080
70143
W2M VALORI PRIMITE IN PENSIUNE 4080
7015
W2N DE PE O ZI PE ALTA 4080
70151
W2P LA TERMEN 4080
70152
W2Z ALTE DOBANZI 4080
7017
W20 TITLURI CU POSIBILITATE DE RASCUMPARARE 4080
70171
W21 REPORT/DEPORT 4080
70172
W25 DIVERSE DOBANZI 4080
70179
W27 DOBANZI DIN CREANTE RESTANTE SI INDOIELNICE 4080
7018
W30 COMISIOANE 4080
7019
W40 VENITURI DIN OPERATIUNILE CU CLIENTELA 4080
702
W6A DOBANZI 4080
7021 + 7022+ 7023 + 7024+ 7027 + 7028
W6B CREANTE COMERCIALE SI CREDITE ACORDATE 4080
CLIENTELEI
7021
W6C SCONT, ASIMILATE SI ALTE CREANTE COMERCIALE 4080
70211
W105 OPERATIUNI DE FACTORING 4080
70212
W6E CREDITE DE TREZORERIE 4080
70213
W6D CREDITE PENTRU EXPORT 4080
70214
W6F CREDITE PENTRU ECHIPAMENT 4080
70215
W6G CREDITE PENTRU BUNURI IMOBILIARE 4080
70216
W6H ALTE CREDITE ACORDATE CLIENTELEI 4080
70217
W7A CREDITE ACORDATE CLIENTELEI FINANCIARE 4080
7022
W7B DE PE O ZI PE ALTA 4080
70221
W7L LA TERMEN 4080
70222
W7N VALORI PRIMITE IN PENSIUNE 4080
7023
W7P DE PE O ZI PE ALTA 4080
70231
W7S LA TERMEN 4080
70232
W7V CONTURI CURENTE DEBITOARE 4080
7024
W7Z ALTE DOBANZI 4080
7027
W70 TITLURI CU POSIBILITATE DE RASCUMPARARE 4080
70271
W73 REPORT/DEPORT 4080
70272
W75 DIVERSE DOBANZI 4080
70279
W78 DOBANZI DIN CREANTE RESTANTE SI INDOIELNICE 4080
7028
W80 COMISIOANE 4080
7029
X0A VENITURI DIN OPERATIUNILE CU TITLURI 4080
703
X0B DOBANZI DE LA TITLURILE PRIMITE IN PENSIUNE 4080
LIVRATA
7031
X0E VENITURI DIN TITLURILE DE TRANZACTIE 4080
7032
X0K VENITURI DIN TITLURILE DE PLASAMENT 4080
7033
X0L DOBANZI 4080
70331
X0Q DIVIDENDE SI VENITURI ASIMILATE 4080
70333
X0R VENITURI DIN CESIUNE 4080
70336
X1A VENITURI DIN TITLURILE DE INVESTITII 4080
7034
X1B DOBANZI 4080
70341
X1G VENITURI DIN PRIME 4080
70342
X2A VENITURI DIN DATORII CONSTITUITE PRIN TITLURI 4080
7036
X2P VENITURI DIVERSE DIN OPERATIUNILE CU TITLURI 4080
7037
X23 DOBANZI DIN CREANTE RESTANTE SI INDOIELNICE 4080
7038
X27 COMISIOANE 4080
7039
X3A VENITURI DIN OPERATIUNILE DE LEASING, LOCATIE 4080
SIMPLA SI ASIMILATE
704
X3B VENITURI DIN OPERATIUNILE DE LEASING SI ASIMILATE 4080
7041
X3C VENITURI DIN CHIRII 4080
70411
X3V VENITURI DIN CESIUNEA IMOBILIZARILOR DATE IN 4080
LEASING SI ASIMILATE
70413
X3L VENITURI DIN PROVIZIOANE PENTRU OPERATIUNILE DE 4080
LEASING SI ASIMILATE
70414
X3Z ALTE VENITURI DIN OPERATIUNILE DE LEASING SI 4080
ASIMILATE
70419
X4A VENITURI DIN OPERATIUNILE DE LOCATIE SIMPLA 4080
7042
X4C VENITURI DIN CHIRII 4080
70421
X4P VENITURI DIN CESIUNEA IMOBILIZARILOR DATE IN 4080
LOCATIE SIMPLA
70423
X4E VENITURI DIN PROVIZIOANE PENTRU OPERATIUNILE 4080
DE LOCATIE SIMPLA
70424
X4V ALTE VENITURI DIN OPERATIUNILE DE LOCATIE 4080
SIMPLA
70429
X4W VENITURI DIN CREANTE RESTANTE SI INDOIELNICE 4080
7048
X5A VENITURI DIN CREDITE SUBORDONATE, PARTI IN CADRUL 4080
SOCIETATILOR COMERCIALE LEGATE, TITLURI DE PARTICIPARE
SI TITLURI ALE ACTIVITATII DE PORTOFOLIU
705
X5C DOBANZI DE LA CREDITELE SUBORDONATE LA TERMEN 4080
7051
X5D DOBANZI DE LA CREDITELE SUBORDONATE PE DURATA 4080
NEDETERMINATA
7052
X5K DIVIDENDE SI VENITURI ASIMILATE 4080
7053
X5W DOBANZI DIN CREANTE RESTANTE SI INDOIELNICE 4080
7058
X6A VENITURI DIN OPERATIUNILE DE SCHIMB 4080
706
X6B VENITURI DIN OPERATIUNILE DE SCHIMB SI ARBITRAJ 4080
7061
X6D COMISIOANE 4080
7069
X7A VENITURI DIN OPERATIUNILE IN AFARA BILANTULUI 4080
707
X7B VENITURI DIN ANGAJAMENTELE DE FINANTARE 4080
7071
X7G ANGAJAMENTE DE FINANTARE IN FAVOAREA 4080
ALTOR INSTITUTII DE CREDIT
70711
X7J ANGAJAMENTE DE FINANTARE IN FAVOAREA 4080
CLIENTELEI
70712
X8A VENITURI DIN ANGAJAMENTELE DE GARANTIE 4080
7072
X8B ANGAJAMENTELE DE GARANTIE IN FAVOAREA 4080
ALTOR INSTITUTII DE CREDIT
70721
X8G VENITURI DIN ANGAJAMENTELE DE GARANTIE IN 4080
FAVOAREA CLIENTELEI
70722
Z0A VENITURI DIN ALTE ANGAJAMENTE AFERENTE 4080
OPERATIUNILOR CU INSTRUMENTE FINANCIAR DERIVATE
7074
Z0C VENITURI DIN INSTRUMENTE FINANCIARE DERIVATE 4080
DE DOBANDA
70741
Z0F VENITURI DIN INSTRUMENTE FINANCIARE DERIVATE 4080
DE CURS DE SCHIMB
70742
Z0M COMISIOANE 4080
70749
Z0P VENITURI DIN ALTE ANGAJAMENTE DATE 4080
7077
Z1A VENITURI DIN PRESTATIILE DE SERVICII FINANCIARE 4080
708
Z1B COMISIOANE PRIVIND TITLURILE GESTIONATE SAU IN 4080
DEPOZIT
7081
Z1K COMISIOANE PRIVIND OPERATIUNILE CU TITLURI 4080
EFECTUATE IN CONTUL CLIENTELEI
7082
Z1T COMISIOANE DIN ACTIVITATILE DE ASISTENTA SI 4080
DE CONSULTANTA
7083
Z1V COMISIOANE DIN ACTIVITATILE DE ASISTENTA 4080
SI CONSULTANTA PENTRU PERSOANE FIZICE
70831
Z1W COMISIOANE DIN ACTIVITATILE DE ASISTENTA 4080
SI CONSULTANTA PENTRU PERSOANE JURIDICE
70832
Z1X ALTE COMISIOANE 4080
70839
Z10 VENITURI PRIVIND MIJLOACELE DE PLATA 4080
7085
Z15 ALTE VENITURI DIN PRESTATIILE DE SERVICII 4080
FINANCIARE
7087
Z2A ALTE VENITURI DIN ACTIVITATEA DE EXPLOATARE BANCARA 4080
709
Z2F COTA-PARTE PRIVIND OPERATIUNILE DE EXPLOATARE 4080
BANCARA EFECTUATE IN COMUN
7092
Z2K CHELTUIELI REFACTURATE PRIVIND OPERATIUNILE 4080
DE EXPLOATARE BANCARA EFECTUATE IN COMUN
7093
Z2P TRANSFERURI DE CHELTUIELI DE EXPLOATARE BANCARA 4080
7094
Z2R VENITURI DIVERSE DE EXPLOATARE BANCARA 4080
7099
Z3A VENITURI DIVERSE DIN EXPLOATARE 4080
74
Z3B CHELTUIELI REFACTURATE 4080
741
Z3C CHELTUIELI REFACTURATE SOCIETATILOR GRUPULUI 4080
7411
Z3D CHELTUIELI REFACTURATE ALTOR SOCIETATI 4080
7412
Z4A COTA-PARTE PRIVIND OPERATIUNILE DE EXPLOATARE 4080
NEBANCARE EFECTUATE IN COMUN
742
Z4D COTA-PARTE DIN CHELTUIELILE SEDIULUI SOCIAL 4080
743
Z4F VENITURI DIN CESIUNEA IMOBILIZARILOR 4080
746
Z4L VENITURI DIN CESIUNEA IMOBILIZARILOR 4080
NECORPORALE SI CORPORALE
7461
Z4R VENITURI DIN CESIUNEA IMOBILIZARILOR FINANCIARE 4080
7462
Z5A VENITURI ACCESORII 4080
747
Z5B VENITURI PRIVIND IMOBILELE LEGATE DE EXPLOATARE 4080
7471
Z5E VENITURI DIN ACTIVITATI NEBANCARE 4080
7472
Z5L ALTE VENITURI ACCESORII 4080
7479
Z6A ALTE VENITURI DIVERSE DIN EXPLOATARE 4080
749
Z6B TRANSFERURI DE CHELTUIELI DE EXPLOATARE 4080
NEBANCARA
7491
Z6E COTA-PARTE DIN SUBVENTIILE DE INVESTITII 4080
TRECUTA LA VENITURI
7492
Z101 VENITURI DIN SUBVENTII DE EXPLOATARE 4080
7493
Z102 VENITURI DIN PRODUCTIA DE IMOBILIZARI 4080
7494
Z103 VENITURI PRIVIND BUNURILE MOBILE SI IMOBILE DIN 4080
EXECUTAREA CREANTELOR
7495
Z6Z ALTE VENITURI 4080
7499
Z124 VENITURI DIN DESPAGUBIRI, AMENZI SI PENALITATI 4080
74991
Z125 VENITURI DIN DONATII SI SUBVENTII 4080
74992
Z126 ALTE VENITURI DIVERSE DIN EXPLOATARE 4080
74997
Z8A VENITURI DIN PROVIZIOANE, RECUPERARI DE CREANTE 4080
AMORTIZATE SI AJUSTAREA LA INFLATIE
76
Z8C VENITURI DIN PROVIZIOANE PENTRU CREANTE DIN 4080
OPERATIUNI INTERBANCARE
761
Z104 VENITURI DIN PROVIZIOANE SPECIFICE DE RISC DE 4080
CREDIT
7611
Z105 VENITURI DIN PROVIZIOANE SPECIFICE DE RISC DE 4080
DOBANDA
7612
Z8D VENITURI DIN PROVIZIOANE PENTRU CREANTE DIN OPERATIUNI 4080
CU CLIENTELA
762
Z106 VENITURI DIN PROVIZIOANE SPECIFICE DE RISC DE 4080
CREDIT
7621
Z107 VENITURI DIN PROVIZIOANE SPECIFICE DE RISC DE 4080
DOBANDA
7622
Z8E VENITURI DIN PROVIZIOANE PRIVIND OPERATIUNI CU 4080
TITLURI SI OPERATIUNI DIVERSE
763
Z108 VENITURI DIN PROVIZIOANE PENTRU DEPRECIEREA 4080
TITLURILOR
7631
Z109 VENITURI DIN PROVIZIOANE PENTRU DEPRECIEREA 4080
TITLURILOR DE PLASAMENT
76311
Z110 VENITURI DIN PROVIZIOANE PENTRU DEPRECIEREA 4080
TITLURILOR DE INVESTITII
76312
Z111 VENITURI DIN PROVIZIOANE PENTRU DEPRECIEREA 4080
STOCURILOR
7633
Z8F VENITURI DIN PROVIZIOANE PENTRU CREANTE 4080
RESTANTE SI INDOIELNICE
7637
Z112 VENITURI DIN PROVIZIOANE PENTRU VALORI IMOBILIZATE 4080
764
Z113 VENITURI DIN PROVIZIOANE PENTRU DEPRECIEREA 4080
PARTILOR DETINUTE IN CADRUL SOCIETATILOR
COMERCIALE LEGATE, A TITLURILOR DE
PARTICIPARE SI A TITLURILOR ACTIVITATII DE
PORTOFOLIU
7641
Z114 VENITURI DIN PROVIZIOANE PENTRU DEPRECIEREA 4080
IMOBILIZARILOR
7642
Z115 VENITURI DIN PROVIZIOANE PENTRU DEPRECIEREA 4080
IMOBILIZARILOR IN CURS
76421
Z116 VENITURI DIN PROVIZIOANE PENTRU DEPRECIEREA 4080
IMOBILIZARILOR ACTIVITATII DE EXPLOATARE
76422
Z117 VENITURI DIN PROVIZIOANE PENTRU DEPRECIEREA 4080
IMOBILIZARILOR IN AFARA ACTIVITATII DE
EXPLOATARE
76423
Z118 VENITURI DIN PROVIZIOANE PENTRU CREANTE RESTANTE 4080
SI INDOIELNICE
7647
Z8V VENITURI DIN PROVIZIOANE PENTRU RISCURI SI CHELTUIELI 4080
765
Z119 VENITURI DIN PROVIZIOANE PENTRU RISCURI DE 4080
EXECUTARE A ANGAJAMENTELOR PRIN SEMNATURA
7651
Z120 VENITURI DIN PROVIZIOANE PENTRU FACILITATI 4080
ACORDATE PERSONALULUI
7652
Z121 VENITURI DIN PROVIZIOANE PENTRU RISC DE TARA 4080
7653
Z122 VENITURI DIN PROVIZIOANE PENTRU ALTE RISCURI SI 4080
CHELTUIELI
7657
Z8W VENITURI DIN FONDUL COMERCIAL NEGATIV 4080
766
Z8X VENITURI DIN RECUPERARI DE CREANTE AMORTIZATE 4080
767
Z8Y VENITURI DIN AJUSTAREA LA INFLATIE 4080
769
Z7A VENITURI DIN RELUAREA REZERVEI GENERALE PENTRU 4080
RISCUL DE CREDIT
781
Z134 TOTAL VENITURI CURENTE 4080
Z90 VENITURI EXCEPTIONALE 4080
77
Z123 VENITURI DIN SUBVENTII PENTRU EVENIMENTE 4080
EXTRAORDINARE SI ALTELE SIMILARE
771
Z129 VENITURI DIN IMPOZITUL PE PROFIT AMANAT 4080
791
Z99 TOTAL VENITURI 4080
Z131 REZULTATUL CURENT - PROFIT 4080
Z132 REZULTATUL EXTRAORDINAR - PROFIT 4080
Z133 REZULTATUL BRUT AL EXERCITIULUI - PROFIT 4080
Z95 REZULTATUL NET AL EXERCITIULUI 4080
______________________________________________________________________________
| CLASA 9 |
| OPERATIUNI IN AFARA BILANTULUI
|
|______________________________________________________________________________|
COD CORELATIA CU SITUATIILE
POZITIE PLANUL DE CONTURI LA CARE
SE REFERA
ANGAJAMENTE DE FINANTARE
N1B ANGAJAMENTE IN FAVOAREA ALTOR INSTITUTII DE CREDIT 4000
901
N1M ANGAJAMENTE PRIMITE DE LA ALTE INSTITUTII DE CREDIT 4000
902
N1R ANGAJAMENTE IN FAVOAREA CLIENTELEI 4000
903
N2Y ANGAJAMENTE PRIMITE DE LA CLIENTELA FINANCIARA SI 4000
INSTITUTIILE ADMINISTRATIEI PUBLICE
904
ANGAJAMENTE DE GARANTIE
N3B CAUTIUNI, AVALURI SI ALTE GARANTII DATE ALTOR 4000
INSTITUTII DE CREDIT
911
N4A CAUTIUNI, AVALURI SI ALTE GARANTII PRIMITE DE LA 4000
ALTE INSTITUTII DE CREDIT
912
N5A GARANTII DATE PENTRU CLIENTELA 4000
913
N7A GARANTII PRIMITE DE LA CLIENTELA 4000
914
ANGAJAMENTE PRIVIND TITLURILE
N8B TITLURI DE PRIMIT 4000
921
N8Q TITLURI VANDUTE CU POSIBILITATE DE RASCUMPARARE 4000
9211
N8Z ALTE TITLURI DE PRIMIT 4000
9219
N9B TITLURI DE LIVRAT 4000
922
N9Q TITLURI CUMPARATE CU POSIBILITATE DE 4000
RASCUMPARARE
9221
N9Z ALTE TITLURI DE LIVRAT 4000
9229
OPERATIUNI IN DEVIZE
OPERATIUNI DE SCHIMB LA VEDERE
P1C LEI CUMPARATI SI INCA NEPRIMITI 4000
9311
P1G DEVIZE CUMPARATE SI INCA NEPRIMITE 4000
9312
P1M LEI VANDUTI SI INCA NELIVRATI 4000
9313
P1R DEVIZE VANDUTE SI INCA NELIVRATE 4000
9314
OPERATIUNI PRIVIND DEVIZELE DATE SI LUATE CU IMPRUMUT
P2C DEVIZE DATE CU IMPRUMUT SI INCA NELIVRATE 4000
9321
P2G DEVIZE LUATE CU IMPRUMUT SI INCA NEPRIMITE 4000
9322
OPERATIUNI DE SCHIMB LA TERMEN
P3C LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4000
9331
P3D SCHIMB LA TERMEN SI OPERATIUNI DE SCHIMB 4025
DE TREZORERIE
ex. 9331
P3E OPERATIUNI DE SCHIMB FINANCIARE 4025
ex. 9331
P101 DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4000
9332
P4D SCHIMB LA TERMEN SI OPERATIUNI DE SCHIMB 4025
DE TREZORERIE
ex. 9332
P4E OPERATIUNI DE SCHIMB FINANCIARE 4025
ex. 9332
P4A DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4000
9333
P5D SCHIMB LA TERMEN SI OPERATIUNI DE SCHIMB 4025
DE TREZORERIE
ex. 9333
P5E OPERATIUNI DE SCHIMB FINANCIARE 4025
ex. 9333
P102 LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4000
9334
P6D SCHIMB LA TERMEN SI OPERATIUNI DE SCHIMB 4025
DE TREZORERIE
ex. 9334
P6E OPERATIUNI DE SCHIMB FINANCIARE 4025
ex. 9334
P5A DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4000
9335
P107 SCHIMB LA TERMEN SI OPERATIUNI DE SCHIMB 4025
DE TREZORERIE
ex. 9335
P108 OPERATIUNI DE SCHIMB FINANCIARE 4025
ex. 9335
P6A DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4000
9336
P109 SCHIMB LA TERMEN SI OPERATIUNI DE SCHIMB 4025
DE TREZORERIE
ex. 9336
P110 OPERATIUNI DE SCHIMB FINANCIARE 4025
ex. 9336
P8B REPORT/DEPORT DE PRIMIT 4000
9341
P8E REPORT/DEPORT DE PLATIT 4000
9342
P9B DOBANZI IN DEVIZE ACOPERITE LA TERMEN, DE 4000
INCASAT
9351 - 9352
P9E DOBANZI IN DEVIZE ACOPERITE LA TERMEN, DE 4000
PLATIT
9353 - 9354
P9T CONTURI DE AJUSTARE DEVIZE 4000
9363
ANGAJAMENTE PRIVIND INSTRUMENTELE FINANCIARE DERIVATE
OPERATIUNI CU INSTRUMENTE FINANCIARE DERIVATE DE DOBANDA
Q1A OPERATIUNI DEBITOARE 4000
94111 + 94151 + 94311 + 94351
Q2A OPERATIUNI CREDITOARE 4000
94112 + 94152 + 94312 + 94352
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE SI ASIMILATE DE INSTRUMENTE FINANCIARE
DERIVATE DE DOBANDA - OPERATIUNI DE "MICRO-ACOPERIRE"
Q1B OPERATIUNI DEBITOARE
94111
Q2B OPERATIUNI CREDITOARE
94112
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE SI ASIMILATE DE INSTRUMENTE
FINANCIARE DERIVATE DE DOBANDA - OPERATIUNI DE "MICRO-ACOPERIRE"
Q1B OPERATIUNI DEBITOARE 4023
94111
Q2B OPERATIUNI CREDITOARE 4023
94112
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE SI ASIMILATE DE INSTRUMENTE
FINANCIARE DERIVATE DE DOBANDA - OPERATIUNI "POZITII DESCHISE
IZOLATE"
Q1C OPERATIUNI DEBITOARE 4023
94151
Q2C OPERATIUNI CREDITOARE 4023
94152
OPERATIUNI EFECTUATE PE PIETE LA BUNA INTELEGERE DE INSTRUMENTE FINANCIARE
DERIVATE DE DOBANDA - OPERATIUNI DE "MICRO-ACOPERIRE"
Q1D OPERATIUNI DEBITOARE 4023
94311
Q2D OPERATIUNI CREDITOARE 4023
94312
OPERATIUNI EFECTUATE PE PIETE LA BUNA INTELEGERE DE INSTRUMENTE FINANCIARE
DERIVATE DE DOBANDA - OPERATIUNI "POZITII DESCHISE IZOLATE"
Q1E OPERATIUNI DEBITOARE 4023
94351
Q2E OPERATIUNI CREDITOARE 4023
94352
OPERATIUNI CU INSTRUMENTE FINANCIARE DERIVATE DE CURS DE SCHIMB
Q3A LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4000
94411 + 94451 + 94511 + 94551
Q4A DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4000
94412 + 94452 + 94512 + 94552
Q5A DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4000
94413 + 94453 + 94513 + 94553
Q6A LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4000
94414 + 94454 + 94514 + 94554
Q7A DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4000
94415 + 94455 + 94515 + 94555
Q8A DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4000
94416 + 94456 + 94516 + 94556
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE DE INSTRUMENTE FINANCIARE
DERIVATE DE CURS DE SCHIMB (FUTURES DE CURS DE SCHIMB)
Q3F LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4025
ex. 94411 + ex. 94451
Q4F DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4025
ex. 94412 + ex. 94452
Q5F DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4025
ex. 94413 + ex. 94453
Q6F LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4025
ex. 94414 + ex. 94454
Q7F DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4025
ex. 94415 + ex. 94455
Q8F DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4025
ex. 94416 + ex. 94456
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE SI ASIMILATE DE INSTRUMENTE
FINANCIARE DERIVATE DE CURS DE SCHIMB - OPERATIUNI DE
"MICRO-ACOPERIRE"
Q3B LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94411
Q4B DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4023
94412
Q5B DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4023
94413
Q6B LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94414
Q7B DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94415
Q8B DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94416
OPERATIUNI EFECTUATE PE PIETELE ORGANIZATE SI ASIMILATE DE INSTRUMENTE
FINANCIARE DERIVATE DE CURS DE SCHIMB - OPERATIUNI "POZITII DESCHISE
IZOLATE"
Q3C LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94451
Q4C DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4023
94452
Q5C DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4023
94453
Q6C LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94454
Q7C DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94455
Q8C DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94456
OPERATIUNI EFECTUATE PE PIETELE LA BUNA INTELEGERE DE INSTRUMENTE
FINANCIARE DERIVATE DE CURS DE SCHIMB - OPERATIUNI DE
"MICRO-ACOPERIRE"
Q3D LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94511
Q4D DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4023
94512
Q5D DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4023
94513
Q6D LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94514
Q7D DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94515
Q8D DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94516
OPERATIUNI EFECTUATE PE PIETELE LA BUNA INTELEGERE DE INSTRUMENTE
FINANCIARE DERIVATE DE CURS DE SCHIMB - OPERATIUNI "POZITII DESCHISE
IZOLATE"
Q3E LEI DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94551
Q4E DEVIZE DE LIVRAT CONTRA LEI DE PRIMIT 4023
94552
Q5E DEVIZE DE PRIMIT CONTRA LEI DE LIVRAT 4023
94553
Q6E LEI DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94554
Q7E DEVIZE DE PRIMIT CONTRA DEVIZE DE LIVRAT 4023
94555
Q8E DEVIZE DE LIVRAT CONTRA DEVIZE DE PRIMIT 4023
94556
ANGAJAMENTE DIVERSE
P103 REDEVENTE, LOCATII DE GESTIUNE, CHIRII SI ALTE 4000
DATORII ASIMILATE
951
P104 ANGAJAMENTE PRIMITE 4000
952
P112 VALORI PRIMITE IN GARANTIE PRIVIND OPERATIUNILE CU 4000
INSTRUMENTE FINANCIARE DERIVATE
9521
P113 ALTE VALORI PRIMITE IN GARANTIE 4000
9522
P105 ANGAJAMENTE DATE 4000
953
P114 VALORI DATE IN GARANTIE PRIVIND OPERATIUNILE CU 4000
INSTRUMENTE FINANCIARE DERIVATE
9531
P115 ALTE VALORI DATE IN GARANTIE 4000
9532
P106 ALTE ANGAJAMENTE DIVERSE DATE 4000
9591
P111 ALTE ANGAJAMENTE DIVERSE PRIMITE 4000
9592
Q80 ANGAJAMENTE INDOIELNICE 4000
981
Q90 ANGAJAMENTE IN AFARA BILANTULUI 4026
RISCURI DE TARA
ex. 901 + ex. 903 + ex. 911 + ex. 913 + ex. 921 +
+ ex. 953 + ex. 9591 + ex. 981
Q101 MIJLOACE FIXE LUATE CU CHIRIE 4000
991
Q102 VALORI PRIMITE IN PASTRARE SAU CUSTODIE 4000
992
Q103 CREANTE SCOASE DIN ACTIV, URMARITE IN CONTINUARE 4000
993
Q108 CREANTE SCOASE DIN ACTIV, URMARITE IN 4000
CONTINUARE POTRIVIT DISPOZITIILOR LEGALE
9931
Q109 CREDITE AFERENTE CONTRACTELOR DE CREDIT 4000
INVESTITE CU FORMULA EXECUTORIE, URMARITE
IN CONTINUARE
99311
Q110 VALORI PRIMITE IN PENSIUNE AFERENTE
CONTRACTELOR DE CREDIT INVESTITE CU FORMULA 4000
EXECUTORIE, URMARITE IN CONTINUARE
99312
Q111 TITLURI PRIMITE IN PENSIUNE LIVRATA AFERENTE 4000
CONTRACTELOR DE CREDIT INVESTITE CU FORMULA
EXECUTORIE, URMARITE IN CONTINUARE
99313
Q112 DOBANZI AFERENTE CONTRACTELOR DE CREDIT 4000
INVESTITE CU FORMULA EXECUTORIE, URMARITE IN
CONTINUARE
99317
Q113 ALTE CREANTE SCOASE DIN ACTIV, URMARITE IN 4000
CONTINUARE
99319
Q114 CREANTE ATASATE 4000
9937
Q104 DEBITORI DIN PENALITATI PRETINSE 4000
994
Q105 AMORTIZAREA AFERENTA GRADULUI DE NEUTILIZARE A 4000
MIJLOACELOR FIXE
995
Q106 ALTE VALORI PRIMITE 4000
9981
Q107 ALTE VALORI DATE 4000
9982
Q115 CAPITAL SOCIAL SUBSCRIS SI VARSAT IN DEVIZE 4000
99832
Q116 CAPITAL DE DOTARE IN DEVIZE 4000
99833
Q117 PRIME DE EMISIUNE PLATITE IN DEVIZE 4000
9984
Q118 STOCURI DE NATURA OBIECTELOR DE INVENTAR 4000
9985
3. SITUATII CARE NU AU CORESPONDENTA CU NOMENCLATORUL DE POZITII
PORTOFOLIU - TITLURI
- mod. 4020 -*5), *6)
(Filele 01 la 05)
______________________________________________________________________________
| COD | CONTINUT | PLAN DE CONTURI
|
|POZITIE| | |
|_______|____________________________|_________________________________________|
| 0 | 1 | 2
|
|_______|____________________________|_________________________________________|
| | TITLURI DE TRANZACTIE |
|
| | (exclusiv titlurile date |
|
| | cu imprumut) | |
|_______|____________________________|_________________________________________|
| 012 | Titluri de piata | Ex. 30212 + ex. 30262
|
| | interbancara |
|
|_______|____________________________|_________________________________________|
| 021 | Certificate de trezorerie | Ex. 30211 + ex. 30212 + ex. 30261 +
|
| | | + ex. 30262
|
|_______|____________________________|_________________________________________|
| 022 | Certificate de depozit | Ex. 30212 + ex. 30262
|
|_______|____________________________|_________________________________________|
| 023 | Bonuri ale institutiilor | Ex. 30212 + ex. 30262
|
| | si societatilor financiare |
|
|_______|____________________________|_________________________________________|
| 024 | Bilete de trezorerie | Ex. 30212 + ex. 30262
|
|_______|____________________________|_________________________________________|
| 025 | Alte titluri de creante | Ex. 30212 + ex. 30262
|
| | negociabile | |
|_______|____________________________|_________________________________________|
| 030 | Obligatiuni | Ex. 30211 + ex. 30212 + ex. 30261 +
|
| | | + ex. 30262 |
|_______|____________________________|_________________________________________|
| 031 | Titluri subordonate | Ex. 30212 + ex. 30262
|
|_______|____________________________|_________________________________________|
| 040 | Alte titluri cu venit fix | Ex. 30212 + ex. 30262
|
|_______|____________________________|_________________________________________|
| 050 | Titluri cu venit fix, | Ex. 30211 + ex. 30212 + ex. 30261 +
|
| | altele decat obligatiunile | + ex. 30262
|
| | (Fila 2 si urmatoarele) |
|
|_______|____________________________|_________________________________________|
| 060 | Titluri cu venit variabil | 30213 + 30214 + 30263 + 30264
|
| | (Fila 2 si urmatoarele) |
|
|_______|____________________________|_________________________________________|
| 061 | Actiuni | Ex. 30213 + 30214 + ex. 30263 + 30264
|
|_______|____________________________|_________________________________________|
| 063 | Parti pe termen scurt in | Ex. 30213 + ex. 30263
|
| | OPCVM | |
|_______|____________________________|_________________________________________|
| 064 | Alte parti in OPCVM | Ex. 30213 + ex. 30263
|
|_______|____________________________|_________________________________________|
| 065 | Alte titluri cu venit | Ex. 30213 + ex. 30263
|
| | variabil |
|
|_______|____________________________|_________________________________________|
| | TITLURI DE PLASAMENT |
|
| | (exclusiv titlurile date |
|
| | cu imprumut) |
|
|_______|____________________________|_________________________________________|
| 072 | Titluri de piata | Ex. 30312
|
| | interbancara |
|
|_______|____________________________|_________________________________________|
| 081 | Certificate de trezorerie | Ex. 30311 + ex. 30312
|
|_______|____________________________|_________________________________________|
| 082 | Certificate de depozit | Ex. 30312
|
|_______|____________________________|_________________________________________|
| 083 | Bonuri ale institutiilor | Ex. 30312
|
| | si societatilor financiare | |
|_______|____________________________|_________________________________________|
| 084 | Bilete de trezorerie | Ex. 30312
|
|_______|____________________________|_________________________________________|
| 085 | Alte titluri de creante | Ex. 30312
|
| | negociabile |
|
|_______|____________________________|_________________________________________|
| 090 | Obligatiuni | Ex. 30311 + ex. 30312
|
|_______|____________________________|_________________________________________|
| 091 | Obligatiuni cotate | Ex. 30311 + ex. 30312
|
|_______|____________________________|_________________________________________|
| 092 | Obligatiuni necotate | Ex. 30311 + ex. 30312
|
|_______|____________________________|_________________________________________|
| 095 | Titluri subordonate | Ex. 30312
|
|_______|____________________________|_________________________________________|
| 100 | Alte titluri cu venit fix | Ex. 30312
|
|_______|____________________________|_________________________________________|
| 110 | Titluri cu venit fix, | Ex. 30311 + ex. 30312
|
| | altele decat obligatiunile |
|
|_______|____________________________|_________________________________________|
| 121 | Actiuni | Ex. 30313 + 30314
|
|_______|____________________________|_________________________________________|
| 123 | Parti pe termen scurt in | Ex. 30313 |
| | OPCVM |
|
|_______|____________________________|_________________________________________|
| 124 | Alte parti in OPCVM | Ex. 30313 |
|_______|____________________________|_________________________________________|
| 125 | Alte titluri cu venit | Ex. 30313
|
| | variabil |
|
|_______|____________________________|_________________________________________|
| 131 | Titluri cu venit variabil | Ex. 30313 + ex. 30314
|
| | cotate |
|
|_______|____________________________|_________________________________________|
| 132 | Titluri cu venit variabil | Ex. 30313 + ex. 30314
|
| | necotate |
|
|_______|____________________________|_________________________________________|
| | TITLURI DE INVESTITII |
|
| | (exclusiv titlurile date |
|
| | cu imprumut) | |
|_______|____________________________|_________________________________________|
| 141 | Titluri de piata | Ex. 30412
|
| | interbancara | |
|_______|____________________________|_________________________________________|
| 143 | Certificate de trezorerie | Ex. 30411 + ex. 30412
|
|_______|____________________________|_________________________________________|
| 144 | Certificate de depozit | Ex. 30412
|
|_______|____________________________|_________________________________________|
| 145 | Bonuri ale institutiilor | Ex. 30412
|
| | si societatilor financiare |
|
|_______|____________________________|_________________________________________|
| 146 | Bilete de trezorerie | Ex. 30412
|
|_______|____________________________|_________________________________________|
| 147 | Alte titluri de creante | Ex. 30412
|
| | negociabile |
|
|_______|____________________________|_________________________________________|
| 150 | Obligatiuni | Ex. 30411 + ex. 30412
|
|_______|____________________________|_________________________________________|
| 151 | Obligatiuni cotate | Ex. 30411 + ex. 30412
|
|_______|____________________________|_________________________________________|
| 152 | Obligatiuni necotate | Ex. 30411 + ex. 30412
|
|_______|____________________________|_________________________________________|
| 155 | Titluri subordonate | Ex. 30412
|
|_______|____________________________|_________________________________________|
| 160 | Alte titluri cu venit fix | Ex. 30412 |
|_______|____________________________|_________________________________________|
| 170 | Titluri cu venit fix, | Ex. 30411 + ex. 30412
|
| | altele decat obligatiunile |
|
|_______|____________________________|_________________________________________|
| | PARTI IN SOCIETATILE |
|
| | COMERCIALE LEGATE, TITLURI |
|
| | DE PARTICIPARE SI TITLURI |
|
| | ALE ACTIVITATII DE |
|
| | PORTOFOLIU |
|
| | (exclusiv titlurile date |
|
| | cu imprumut) |
|
|_______|____________________________|_________________________________________|
| 200 | Parti in societatile | 411 |
| | comerciale legate |
|
| | (exclusiv titlurile date |
|
| | cu imprumut) | |
|_______|____________________________|_________________________________________|
| 201 | Titluri cotate | Ex. 411
|
|_______|____________________________|_________________________________________|
| 202 | Titluri necotate | Ex. 411
|
|_______|____________________________|_________________________________________|
| 210 | Titluri de participare | 412
|
| | (exclusiv titlurile date |
|
| | cu imprumut) |
|
|_______|____________________________|_________________________________________|
| 211 | Titluri cotate | Ex. 412
|
|_______|____________________________|_________________________________________|
| 212 | Titluri necotate | Ex. 412
|
|_______|____________________________|_________________________________________|
| 220 | Titluri ale activitatii de | 413
|
| | portofoliu |
|
| | (exclusiv titlurile date | |
| | cu imprumut) |
|
|_______|____________________________|_________________________________________|
| 221 | Titluri cotate | Ex. 413 |
|_______|____________________________|_________________________________________|
| 222 | Titluri necotate | Ex. 413
|
|_______|____________________________|_________________________________________|
*5) Concordanta contabila indicata corespunde valorii brute a titlurilor
(col. 1 sau 4 din mod. 4020)
*6) Pentru portofoliul titlurilor de tranzactie pentru care se poate
stabili pretul de piata, pozitiile inscrise in coloana "Valoare bruta
contabila" sunt identice cu pozitiile inscrise in coloana "Valoare la
pretul de piata"
CREANTE RESTANTE, CREANTE INDOIELNICE SI RISCURI DE TARA
(Fila 02)
- mod. 4026 -
______________________________________________________________________________
| COD | PLAN DE CONTURI
|
|POZITIE|
|
|_______|______________________________________________________________________|
| 0 | 1
|
|_______|______________________________________________________________________|
| | CREANTE DIN OPERATIUNI INTERBANCARE
|
|_______|______________________________________________________________________|
| 110 | 1811 - ex. 1911
|
| 111 | ex. 1811 - ex. 1911 |
| 112 | ex. 1811 - ex. 1911
|
| 113 | ex. 1811 - ex. 1911
|
| 120 | 1812 - ex. 1912 |
| 121 | ex. 1812 - ex. 1912
|
| 122 | ex. 1812 - ex. 1912
|
| 123 | ex. 1812 - ex. 1912 |
| 124 | ex. 1812 - ex. 1912
|
| 125 | ex. 1812 - ex. 1912
|
| 126 | ex. 1812 - ex. 1912
|
| 130 | 1817 - ex. 1912
|
| 131 | ex. 1817 - ex. 1912
|
| 132 | ex. 1817 - ex. 1912
|
| 133 | ex. 1817 - ex. 1912
|
| 134 | ex. 1817 - ex. 1912
|
| 135 | ex. 1817 - ex. 1912
|
| 136 | ex. 1817 - ex. 1912
|
| 137 | ex. 1817 - ex. 1912
|
| 138 | ex. 1817 - ex. 1912
|
| 139 | ex. 1817 - ex. 1912 |
| 140 | ex. 1817 - ex. 1912
|
| 141 | ex. 1817 - ex. 1912
|
| 150 | 1821 - ex. 1911 |
| 151 | ex. 1821 - ex. 1911
|
| 152 | ex. 1821 - ex. 1911
|
| 153 | ex. 1821 - ex. 1911 |
| 154 | ex. 1821 - ex. 1911
|
| 160 | 1822 - ex. 1912
|
| 161 | ex. 1822 - ex. 1912
|
| 162 | ex. 1822 - ex. 1912
|
| 163 | ex. 1822 - ex. 1912
|
| 164 | ex. 1822 - ex. 1912
|
| 165 | ex. 1822 - ex. 1912
|
| 166 | ex. 1822 - ex. 1912
|
| 170 | 1827 - ex. 1912
|
| 171 | ex. 1827 - ex. 1912
|
| 172 | ex. 1827 - ex. 1912
|
| 173 | ex. 1827 - ex. 1912
|
| 174 | ex. 1827 - ex. 1912 |
| 175 | ex. 1827 - ex. 1912
|
| 176 | ex. 1827 - ex. 1912
|
| 177 | ex. 1827 - ex. 1912 |
| 178 | ex. 1827 - ex. 1912
|
| 179 | ex. 1827 - ex. 1912
|
| 180 | ex. 1827 - ex. 1912 |
| 181 | ex. 1827 - ex. 1912
|
| 182 | ex. 1827 - ex. 1912
|
|_______|______________________________________________________________________|
| CREANTE DIN OPERATIUNI CU CLIENTELA
|
|______________________________________________________________________________|
| 210 | 2811 - ex. 2911
|
| 211 | ex. 2811 - ex. 2911
|
| 212 | ex. 2811 - ex. 2911
|
| 213 | ex. 2811 - ex. 2911
|
| 214 | ex. 2811 - ex. 2911
|
| 215 | ex. 2811 - ex. 2911
|
| 216 | ex. 2811 - ex. 2911
|
| 217 | ex. 2811 - ex. 2911 |
| 218 | ex. 2811 - ex. 2911
|
| 219 | ex. 2811 - ex. 2911
|
| 220 | ex. 2811 - ex. 2911 |
| 230 | 2812 - ex. 2912
|
| 231 | ex. 2812 - ex. 2912
|
| 232 | ex. 2812 - ex. 2912 |
| 233 | ex. 2812 - ex. 2912
|
| 234 | ex. 2812 - ex. 2912
|
| 235 | ex. 2812 - ex. 2912 |
| 236 | ex. 2812 - ex. 2912
|
| 237 | ex. 2812 - ex. 2912
|
| 238 | ex. 2812 - ex. 2912
|
| 239 | ex. 2812 - ex. 2912
|
| 240 | ex. 2812 - ex. 2912
|
| 250 | 2817 - ex. 2912
|
| 251 | ex. 2817 - ex. 2912
|
| 252 | ex. 2817 - ex. 2912
|
| 253 | ex. 2817 - ex. 2912
|
| 254 | ex. 2817 - ex. 2912 |
| 255 | ex. 2817 - ex. 2912
|
| 256 | ex. 2817 - ex. 2912
|
| 257 | ex. 2817 - ex. 2912 |
| 258 | ex. 2817 - ex. 2912
|
| 259 | ex. 2817 - ex. 2912
|
| 260 | ex. 2817 - ex. 2912 |
| 261 | ex. 2817 - ex. 2912
|
| 262 | ex. 2817 - ex. 2912
|
| 263 | ex. 2817 - ex. 2912 |
| 264 | ex. 2817 - ex. 2912
|
| 265 | ex. 2817 - ex. 2912
|
| 266 | ex. 2817 - ex. 2912
|
| 267 | ex. 2817 - ex. 2912
|
| 268 | ex. 2817 - ex. 2912
|
| 269 | ex. 2817 - ex. 2912
|
| 270 | ex. 2817 - ex. 2912
|
| 271 | ex. 2817 - ex. 2912
|
| 272 | ex. 2817 - ex. 2912
|
| 310 | 2821 - ex. 2911 |
| 311 | ex. 2821 - ex. 2911
|
| 312 | ex. 2821 - ex. 2911
|
| 313 | ex. 2821 - ex. 2911 |
| 314 | ex. 2821 - ex. 2911
|
| 315 | ex. 2821 - ex. 2911
|
| 316 | ex. 2821 - ex. 2911 |
| 317 | ex. 2821 - ex. 2911
|
| 318 | ex. 2821 - ex. 2911
|
| 319 | ex. 2821 - ex. 2911 |
| 320 | ex. 2821 - ex. 2911
|
| 330 | 2822 - ex. 2912
|
| 331 | ex. 2822 - ex. 2912
|
| 332 | ex. 2822 - ex. 2912
|
| 333 | ex. 2822 - ex. 2912
|
| 334 | ex. 2822 - ex. 2912
|
| 335 | ex. 2822 - ex. 2912
|
| 336 | ex. 2822 - ex. 2912
|
| 337 | ex. 2822 - ex. 2912
|
| 338 | ex. 2822 - ex. 2912
|
| 339 | ex. 2822 - ex. 2912
|
| 340 | ex. 2822 - ex. 2912
|
| 350 | 2827 - ex. 2912 |
| 351 | ex. 2827 - ex. 2912
|
| 352 | ex. 2827 - ex. 2912
|
| 353 | ex. 2827 - ex. 2912 |
| 354 | ex. 2827 - ex. 2912
|
| 355 | ex. 2827 - ex. 2912
|
| 356 | ex. 2827 - ex. 2912 |
| 357 | ex. 2827 - ex. 2912
|
| 358 | ex. 2827 - ex. 2912
|
| 359 | ex. 2827 - ex. 2912 |
| 360 | ex. 2827 - ex. 2912
|
| 361 | ex. 2827 - ex. 2912
|
| 362 | ex. 2827 - ex. 2912
|
| 363 | ex. 2827 - ex. 2912
|
| 364 | ex. 2827 - ex. 2912
|
| 365 | ex. 2827 - ex. 2912
|
| 366 | ex. 2827 - ex. 2912
|
| 367 | ex. 2827 - ex. 2912
|
| 368 | ex. 2827 - ex. 2912
|
| 369 | ex. 2827 - ex. 2912 |
| 370 | ex. 2827 - ex. 2912
|
| 371 | ex. 2827 - ex. 2912
|
| 372 | ex. 2827 - ex. 2912 |
|_______|______________________________________________________________________|
| OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE
|
|______________________________________________________________________________|
| 410 | 3811 - ex. 399
|
| 411 | ex. 3811 - ex. 399
|
| 412 | ex. 3811 - ex. 399 |
| 413 | ex. 3811 - ex. 399
|
| 414 | ex. 3811 - ex. 399
|
| 415 | ex. 3811 - ex. 399
|
| 420 | 3812 - ex. 399
|
| 421 | ex. 3812 - ex. 399
|
| 422 | ex. 3812 - ex. 399
|
| 423 | ex. 3812 - ex. 399
|
| 424 | ex. 3812 - ex. 399
|
| 425 | ex. 3812 - ex. 399
|
| 426 | ex. 3812 - ex. 399 |
| 427 | ex. 3812 - ex. 399
|
| 430 | 3817 - ex. 399
|
| 431 | ex. 3817 - ex. 399 |
| 432 | ex. 3817 - ex. 399
|
| 433 | ex. 3817 - ex. 399
|
| 434 | ex. 3817 - ex. 399 |
| 435 | ex. 3817 - ex. 399
|
| 436 | ex. 3817 - ex. 399
|
| 437 | ex. 3817 - ex. 399 |
| 438 | ex. 3817 - ex. 399
|
| 439 | ex. 3817 - ex. 399
|
| 440 | ex. 3817 - ex. 399
|
| 441 | ex. 3817 - ex. 399
|
| 442 | ex. 3817 - ex. 399
|
| 443 | ex. 3817 - ex. 399
|
| 444 | ex. 3817 - ex. 399
|
| 450 | 3821 - ex. 399
|
| 451 | ex. 3821 - ex. 399
|
| 452 | ex. 3821 - ex. 399 |
| 453 | ex. 3821 - ex. 399
|
| 454 | ex. 3821 - ex. 399
|
| 455 | ex. 3821 - ex. 399 |
| 460 | 3822 - ex. 399
|
| 461 | ex. 3822 - ex. 399
|
| 462 | ex. 3822 - ex. 399 |
| 463 | ex. 3822 - ex. 399
|
| 464 | ex. 3822 - ex. 399
|
| 465 | ex. 3822 - ex. 399 |
| 466 | ex. 3822 - ex. 399
|
| 467 | ex. 3822 - ex. 399
|
| 470 | 3827 - ex. 399
|
| 471 | ex. 3827 - ex. 399
|
| 472 | ex. 3827 - ex. 399
|
| 473 | ex. 3827 - ex. 399
|
| 474 | ex. 3827 - ex. 399
|
| 475 | ex. 3827 - ex. 399
|
| 476 | ex. 3827 - ex. 399
|
| 477 | ex. 3827 - ex. 399
|
| 478 | ex. 3827 - ex. 399
|
| 479 | ex. 3827 - ex. 399
|
| 480 | ex. 3827 - ex. 399 |
| 481 | ex. 3827 - ex. 399
|
| 482 | ex. 3827 - ex. 399
|
| 483 | ex. 3827 - ex. 399 |
| 484 | ex. 3827 - ex. 399
|
|_______|______________________________________________________________________|
| VALORI IMOBILIZATE |
|______________________________________________________________________________|
| 510 | 4811 - ex. 499
|
| 520 | 4812 - ex. 499
|
| 521 | ex. 4812 - ex. 499
|
| 522 | ex. 4812 - ex. 499
|
| 530 | 4817 - ex. 499
|
| 531 | ex. 4817 - ex. 499
|
| 532 | ex. 4817 - ex. 499
|
| 533 | ex. 4817 - ex. 499
|
| 534 | ex. 4817 - ex. 499
|
| 550 | 4821 - ex. 499
|
| 560 | 4822 - ex. 499
|
| 561 | ex. 4822 - ex. 499 |
| 562 | ex. 4822 - ex. 499
|
| 570 | 4827 - ex. 499
|
| 571 | ex. 4827 - ex. 499 |
| 572 | ex. 4827 - ex. 499
|
| 573 | ex. 4827 - ex. 499
|
| 574 | ex. 4827 - ex. 499 |
|_______|______________________________________________________________________|
PROVIZIOANE
Filele 01 si 02
- mod. 4027 -
______________________________________________________________________________
| COD | PLAN DE CONTURI
|
|POZITIE|
|
|_______|______________________________________________________________________|
| 0 | 1
|
|_______|______________________________________________________________________|
| 011 | Ex. 191 |
| 012 | Ex. 191
|
| 021 | Ex. 291
|
| 022 | Ex. 291 |
| 031 | Ex. 391 + ex. 393 + ex. 399
|
| 032 | Ex. 391 + ex. 393 + ex. 399
|
| 041 | Ex. 491 + ex. 492 + ex. 493 + ex. 494 + ex. 499 |
| 042 | Ex. 491 + ex. 492 + ex. 493 + ex. 494 + ex. 499
|
| 051 | Ex. 551
|
| 052 | Ex. 551
|
| 061 | Ex. 553
|
| 062 | Ex. 553
|
|_______|______________________________________________________________________|
| 811 | 1911
|
| 812 | 1912
|
| 821 | 2911
|
| 822 | 2912 |
| 831 | 39111
|
| 832 | 39112
|
| 833 | 39113 |
| 834 | 39114
|
| 836 | 39121
|
| 837 | 39122 |
| 838 | 393
|
| 839 | 399
|
| 840 | 491 |
| 841 | 49211
|
| 842 | 49212
|
| 843 | 49221 |
| 844 | 49222
|
| 845 | 49231
|
| 846 | 49232
|
| 847 | 49233
|
| 848 | 49234
|
| 849 | 4924
|
| 850 | 4925 |
| 851 | 493
|
| 852 | 494
|
| 853 | 499 |
| 854 | 551
|
| 855 | 552
|
| 856 | 553 |
| 857 | 554
|
| 858 | 552
|
| 859 | 559 |
|_______|______________________________________________________________________|
PROVIZIOANE
Fila 03
- mod. 4027 -
______________________________________________________________________________
| COD | PLAN DE CONTURI
|
|POZITIE|
|
|_______|______________________________________________________________________|
| 0 | 1
|
|_______|______________________________________________________________________|
| PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE DIN
|
| OPERATIUNI INTERBANCARE
|
|______________________________________________________________________________|
| 110 | ex. 1911 |
| 111 | ex. 1911
|
| 112 | ex. 1911
|
| 113 | ex. 1911
|
| 120 | ex. 1912
|
| 121 | ex. 1912
|
| 122 | ex. 1912
|
| 123 | ex. 1912 |
| 124 | ex. 1912
|
| 125 | ex. 1912
|
| 126 | ex. 1912 |
| 130 | ex. 1912
|
| 131 | ex. 1912
|
| 132 | ex. 1912 |
| 133 | ex. 1912
|
| 134 | ex. 1912
|
| 135 | ex. 1912 |
| 136 | ex. 1912
|
| 137 | ex. 1912
|
| 138 | ex. 1912 |
| 139 | ex. 1912
|
| 140 | ex. 1912
|
| 141 | ex. 1912
|
| 150 | ex. 1911
|
| 151 | ex. 1911
|
| 152 | ex. 1911
|
| 153 | ex. 1911 |
| 154 | ex. 1911
|
| 160 | ex. 1912
|
| 161 | ex. 1912 |
| 162 | ex. 1912
|
| 163 | ex. 1912
|
| 164 | ex. 1912 |
| 165 | ex. 1912
|
| 166 | ex. 1912
|
| 170 | ex. 1912 |
| 171 | ex. 1912
|
| 172 | ex. 1912
|
| 173 | ex. 1912 |
| 174 | ex. 1912
|
| 175 | ex. 1912
|
| 176 | ex. 1912
|
| 177 | ex. 1912
|
| 178 | ex. 1912
|
| 179 | ex. 1912
|
| 180 | ex. 1912
|
| 181 | ex. 1912
|
| 182 | ex. 1912
|
|_______|______________________________________________________________________|
| PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE
|
| DIN OPERATIUNI CU CLIENTELA
|
|______________________________________________________________________________|
| 210 | ex. 2911
|
| 211 | ex. 2911
|
| 212 | ex. 2911 |
| 213 | ex. 2911
|
| 214 | ex. 2911
|
| 215 | ex. 2911 |
| 216 | ex. 2911
|
| 217 | ex. 2911
|
| 218 | ex. 2911
|
| 219 | ex. 2911
|
| 220 | ex. 2911
|
| 230 | ex. 2912
|
| 231 | ex. 2912
|
| 232 | ex. 2912
|
| 233 | ex. 2912
|
| 234 | ex. 2912 |
| 235 | ex. 2912
|
| 236 | ex. 2912
|
| 237 | ex. 2912 |
| 238 | ex. 2912
|
| 239 | ex. 2912
|
| 240 | ex. 2912 |
| 250 | ex. 2912
|
| 251 | ex. 2912
|
| 252 | ex. 2912 |
| 253 | ex. 2912
|
| 254 | ex. 2912
|
| 255 | ex. 2912 |
| 256 | ex. 2912
|
| 257 | ex. 2912
|
| 258 | ex. 2912
|
| 259 | ex. 2912
|
| 260 | ex. 2912
|
| 261 | ex. 2912
|
| 262 | ex. 2912 |
| 263 | ex. 2912
|
| 264 | ex. 2912
|
| 265 | ex. 2912 |
| 266 | ex. 2912
|
| 267 | ex. 2912
|
| 268 | ex. 2912 |
| 269 | ex. 2912
|
| 270 | ex. 2912
|
| 271 | ex. 2912 |
| 272 | ex. 2912
|
| 310 | ex. 2911
|
| 311 | ex. 2911 |
| 312 | ex. 2911
|
| 313 | ex. 2911
|
| 314 | ex. 2911
|
| 315 | ex. 2911
|
| 316 | ex. 2911
|
| 317 | ex. 2911
|
| 318 | ex. 2911 |
| 319 | ex. 2911
|
| 320 | ex. 2911
|
| 330 | ex. 2912 |
| 331 | ex. 2912
|
| 332 | ex. 2912
|
| 333 | ex. 2912 |
| 334 | ex. 2912
|
| 335 | ex. 2912
|
| 336 | ex. 2912 |
| 337 | ex. 2912
|
| 338 | ex. 2912
|
| 339 | ex. 2912 |
| 340 | ex. 2912
|
| 350 | ex. 2912
|
| 351 | ex. 2912
|
| 352 | ex. 2912
|
| 353 | ex. 2912
|
| 354 | ex. 2912
|
| 355 | ex. 2912
|
| 356 | ex. 2912
|
| 357 | ex. 2912
|
| 358 | ex. 2912 |
| 359 | ex. 2912
|
| 360 | ex. 2912
|
| 361 | ex. 2912 |
| 362 | ex. 2912
|
| 363 | ex. 2912
|
| 364 | ex. 2912 |
| 365 | ex. 2912
|
| 366 | ex. 2912
|
| 367 | ex. 2912 |
| 368 | ex. 2912
|
| 369 | ex. 2912
|
| 370 | ex. 2912
|
| 371 | ex. 2912
|
| 372 | ex. 2912
|
|_______|______________________________________________________________________|
| PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE
|
| DIN OPERATIUNI CU TITLURI SI OPERATIUNI DIVERSE
|
|______________________________________________________________________________|
| 410 | ex. 399 |
| 411 | ex. 399
|
| 412 | ex. 399
|
| 413 | ex. 399 |
| 414 | ex. 399
|
| 415 | ex. 399
|
| 420 | ex. 399 |
| 421 | ex. 399
|
| 422 | ex. 399
|
| 423 | ex. 399 |
| 424 | ex. 399
|
| 425 | ex. 399
|
| 426 | ex. 399
|
| 427 | ex. 399
|
| 430 | ex. 399
|
| 431 | ex. 399
|
| 432 | ex. 399
|
| 433 | ex. 399
|
| 434 | ex. 399
|
| 435 | ex. 399 |
| 436 | ex. 399
|
| 437 | ex. 399
|
| 438 | ex. 399 |
| 439 | ex. 399
|
| 440 | ex. 399
|
| 441 | ex. 399 |
| 442 | ex. 399
|
| 443 | ex. 399
|
| 444 | ex. 399 |
| 450 | ex. 399
|
| 451 | ex. 399
|
| 452 | ex. 399 |
| 453 | ex. 399
|
| 454 | ex. 399
|
| 455 | ex. 399
|
| 460 | ex. 399
|
| 461 | ex. 399
|
| 462 | ex. 399
|
| 463 | ex. 399 |
| 464 | ex. 399
|
| 465 | ex. 399
|
| 466 | ex. 399 |
| 467 | ex. 399
|
| 470 | ex. 399
|
| 471 | ex. 399 |
| 472 | ex. 399
|
| 473 | ex. 399
|
| 474 | ex. 399 |
| 475 | ex. 399
|
| 476 | ex. 399
|
| 477 | ex. 399 |
| 478 | ex. 399
|
| 479 | ex. 399
|
| 480 | ex. 399
|
| 481 | ex. 399
|
| 482 | ex. 399
|
| 483 | ex. 399
|
| 484 | ex. 399 |
|_______|______________________________________________________________________|
| PROVIZIOANE PENTRU CREANTE RESTANTE SI INDOIELNICE
|
| AFERENTE VALORILOR IMOBILIZATE
|
|______________________________________________________________________________|
| 510 | ex. 499
|
| 520 | ex. 499 |
| 521 | ex. 499
|
| 522 | ex. 499
|
| 530 | ex. 499 |
| 531 | ex. 499
|
| 532 | ex. 499
|
| 533 | ex. 499 |
| 534 | ex. 499
|
| 550 | ex. 499
|
| 560 | ex. 499
|
| 561 | ex. 499
|
| 562 | ex. 499
|
| 570 | ex. 499
|
| 571 | ex. 499
|
| 572 | ex. 499
|
| 573 | ex. 499
|
| 574 | ex. 499 |
|_______|______________________________________________________________________|
REPARTIZAREA PLASAMENTELOR, RESURSELOR SI A ANGAJAMENTELOR DIN AFARA
BILANTULUI IN FUNCTIE DE DURATA RAMASA DE SCURS
- mod. 4028 -
______________________________________________________________________________
| COD | PLAN DE CONTURI
|
|POZITIE| |
|_______|______________________________________________________________________|
| 0 | 1
|
|_______|______________________________________________________________________|
| | PLASAMENTE
|
| 001 | 1113 - ex. 1911
|
| 002 | 1114 - ex. 1911
|
| 011 | 1312 - ex. 1911
|
| 012 | 1313 - ex. 1911
|
| 021 | 1412 - ex. 1911
|
| 022 | 1413 - ex. 1911
|
| 031 | Ex. 1512 - ex. 1911
|
| 032 | Ex. 1512 - ex. 1911
|
| 101 | 2011 - ex. 2911 |
| 102 | 2021 - ex. 2911
|
| 103 | 2031 - ex. 2911
|
| 104 | 2041 - ex. 2911 |
| 105 | 2051 + 2052 - ex. 2911
|
| 106 | 2061 - ex. 2911
|
| 111 | Ex. 2312 - ex. 2911 |
| 112 | Ex. 2312 - ex. 2911
|
| 121 | Ex. 2412 - ex. 2911
|
| 122 | Ex. 2412 - ex. 2911 |
| 123 | Ex. 2412 - ex. 2911
|
| 201 | Ex. 30111
|
| 202 | Ex. 30111 |
| 203 | Ex. 30111
|
| 204 | Ex. 30111
|
| 211 | 30211 + 30212
|
| 212 | 30311 + 30312 - ex. 39111 - ex. 39112
|
| 213 | 3041 - ex. 3912
|
| 221 | 30251 + 30252 + 30253 + 30254
|
| 222 | 3035 - ex. 3911
|
| 223 | 3045 - ex. 3912
|
| 231 | 401
|
| | RESURSE
|
| 301 | 1121
|
| 302 | 1122
|
| 303 | 1123 |
| 311 | 1322
|
| 312 | 1323
|
| 321 | 1422 |
| 322 | 1423
|
| 331 | Ex. 1522
|
| 332 | Ex. 1522 |
| 401 | Ex. 2322
|
| 402 | Ex. 2322
|
| 411 | Ex. 2432
|
| 412 | Ex. 2432
|
| 413 | Ex. 2432
|
| 421 | 2532 + ex. 2551 + ex. 2552 + ex. 2553 + ex. 2554 + ex. 2555 +
|
| | + ex. 2556 + ex. 2558 + ex. 2561 + ex. 2562 + ex. 2563 + ex. 2564 +
|
| | + ex. 2565 + ex. 2566 + ex. 2568 + ex. 2581 + ex. 2582 + ex. 2583 +
|
| | + ex. 2584 + ex. 2585
|
| 422 | 2533 |
| 423 | 2541
|
| 424 | Ex. 2542
|
| 501 | Ex. 30121 |
| 502 | Ex. 30121
|
| 503 | Ex. 30121
|
| 504 | Ex. 30121 |
| 521 | 3211
|
| 522 | 3221
|
| 523 | 3251 |
| 524 | 3261
|
| 530 | 531
|
| 540 | 542
|
| | ANGAJAMENTE IN AFARA BILANTULUI
|
| 611 | 901
|
| 621 | 902
|
| 630 | 903 |
| 631 | 904
|
| 710 | 9219
|
| 720 | 9229 |
| 731 | 9211
|
| 741 | 9221
|
|_______|______________________________________________________________________|
REZULTATUL DIN OPERATIUNI CU INSTRUMENTE FINANCIARE DERIVATE
- mod. 4081 -
______________________________________________________________________________
| COD | PLAN DE CONTURI
|
|POZITIE|
|
|_______|______________________________________________________________________|
| 0 | 1
|
|_______|______________________________________________________________________|
| 030 | Ex. 37911
|
| 040 | Ex. 37912 |
| 050 | Ex. 37921
|
| 060 | Ex. 37922
|
| 070 | Ex. 60179 + ex. 60279 + ex. 6037 + ex. 60741 |
| 080 | Ex. 70179 + ex. 70279 + ex. 7037 + ex. 70741
|
| 100 | Ex. 60741
|
| 110 | Ex. 70741 |
| 230 | Ex. 37911
|
| 240 | Ex. 37912
|
| 250 | Ex. 37921
|
| 260 | Ex. 37922
|
| 270 | Ex. 60742
|
| 280 | Ex. 70742
|
| 300 | Ex. 60742
|
| 310 | Ex. 70742
|
|_______|______________________________________________________________________|
REPARTIZAREA PROFITULUI - mod. 4084
______________________________________________________________________________
| COD | PLAN DE CONTURI
|
|POZITIE| |
|_______|______________________________________________________________________|
| 0 | 1
|
|_______|______________________________________________________________________|
| 110 | Ex. 592
|
| 111 | Ex. 592
|
| 112 | Ex. 592
|
| 113 | Ex. 592
|
| 114 | Ex. 592
|
|_______|______________________________________________________________________|
CAP. 5
CONTROLUL SITUATIILOR FINANCIARE PERIODICE
1. CONTROLUL SITUATIEI - mod. 4000 -
1.1. Controlul orizontal.
Pentru fiecare linie din situatia - mod. 4000 - se face controlul
orizontal: adica se controleaza ca totalul coloanei 6 sa fie egal cu suma
coloanelor de la 2 la 5 pentru Fila 01 (activ) si ca totalul coloanei 5 sa fie
egal cu suma coloanelor de la 1 la 4 pentru Filele 02 si 03 (pasiv si conturile
in afara bilantului).
1.2. Controlul vertical.
Fila 01
A01 = A10 + A20 + A25 + A101 + A30 + A40 + A50 + A102 + A70 + A90
A10 = A11 + A19
B01 = B10 + B3A + B20 + B4A + B5A + B7A + B80 + B85 + B99 + B9J + B102 +
+ B9K + B9V
C0A = C1A + C2A + C3A + C4A + E6A + E7A + E101 + E102 + E103 + E105 + E7H +
+ E70 + E8A + E104 + E90 + E97
F01 = F02 + F10 + F50 + F6A + F7A + F80 + F102 + F9A + F97
L98 = A01 + B01 + C0A + F01 + L0C
Fila 02
G01 = G20 + G25 + G101 + G30 + G40 + G49 + G90
H01 = H10 + H20 + H40 + H50 + H7A + H80 + H6A + H90 + H98
J0A = J1A + J5A + J8G + J8J + J9A + J9K + K6A + K65 + K7A + K101 + K102 +
+ K103 + K105 + K104 + K7H + K8A + K97
L01 = L9A + L7A + L7H + L7L + L60 + L7M + L7V + L7W + L7Z + L5A + L05 +
L10 + L9M +/- L90 +/- L91 - L103
L99 = G01 + H01 + J0A + L01
Fila 03
N8B = N8Q + N8Z
N9B = N9Q + N9Z
P104 = P112 + P113
P105 = P114 + P115
Q103 = Q108 + Q114
Q108 = Q109 + Q110 + Q111 + Q112 + Q113
1.3. Control intre totalul sumelor in interiorul documentului.
Se va verifica ca totalul activului (poz. L98, col. 6, Fila 01) sa fie egal
cu totalul pasivului (poz. L99, col. 5, Fila 02). Nu este permisa nici o
abatere.
2. CONTROLUL SITUATIEI - mod. 4014
2.1. CORELATII INTRE SITUATIA - mod. 4014 SI SITUATIA - mod. 4000
2.2. Fila 01 din situatia - mod. 4014 - (activ)
a) Situatia in lei/rezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 - |
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 1 | | Fila 01 - coloana 2
|
| B11 + B12 + B19 | </= |
B10 |
|_____________________________|_________|______________________________________|
| B3F + B3G + B3H + B3J + | = | B3A
|
| + B3L + B3M + B3P + B3Q + | |
|
| + B103 + B3Z | |
|
|_____________________________|_________|______________________________________|
| B25 + B26 + B27 + B29 | = | B20
|
|_____________________________|_________|______________________________________|
| B4A | = | B4A
|
|_____________________________|_________|______________________________________|
| B5G + B60 | = | B5A |
|_____________________________|_________|______________________________________|
| B7A | = | B7A
|
|_____________________________|_________|______________________________________|
| B85 | </= |
B85 |
|_____________________________|_________|______________________________________|
| B99 | </= | B99 |
|_____________________________|_________|______________________________________|
| F03 + F05 | </= |
F02 |
|_____________________________|_________|______________________________________|
| F20 | </= |
F10 |
|_____________________________|_________|______________________________________|
b) Situatia in lei/nerezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 2 | | Fila 01 - coloana 3
|
| B11 + B12 + B19 | </= |
B10 |
|_____________________________|_________|______________________________________|
| B3F + B3G + B3H +B3J + | = | B3A
|
| + B3L + B3M + B3P + B3Q + | |
|
| + B103 + B3Z | |
|
|_____________________________|_________|______________________________________|
| B25 + B26 + B27 + B29 | = | B20
|
|_____________________________|_________|______________________________________|
| B4A | = | B4A
|
|_____________________________|_________|______________________________________|
| B5G + B60 | = | B5A
|
|_____________________________|_________|______________________________________|
| B7A | = | B7A |
|_____________________________|_________|______________________________________|
| B85 | </= |
B85 |
|_____________________________|_________|______________________________________|
| B99 | </= |
B99 |
|_____________________________|_________|______________________________________|
| F03 + F05 | </= | F02
|
|_____________________________|_________|______________________________________|
| F20 | </= |
F10 |
|_____________________________|_________|______________________________________|
c) Situatia in devize/rezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 01 Fila 01
Coloana 1 Coloana 4
d) Situatia in devize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/nerezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 01 Fila 01
Coloana 2 Coloana 5
2.2.1. Fila 01 din situatia - mod. 4014 - (pasiv)
a) Situatia in lei/rezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 1 | | Fila 02 - coloana 1
|
| H20 | </= |
H20 |
|_____________________________|_________|______________________________________|
| H40 | </= |
H40 |
|_____________________________|_________|______________________________________|
| H51 + H52 | </= |
H50 |
|_____________________________|_________|______________________________________|
| H101 + H102 + H103 | </= | H7A |
|_____________________________|_________|______________________________________|
| H80 | </= |
H80 |
|_____________________________|_________|______________________________________|
| H6A | </= |
H6A |
|_____________________________|_________|______________________________________|
| H90 | </= |
H90 |
|_____________________________|_________|______________________________________|
| L5D + L5N | </= |
L5A |
|_____________________________|_________|______________________________________|
b) Situatia in lei/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 01 Fila 02
Coloana 2 Coloana 2
c) Situatia in devize/rezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 01 Fila 02
Coloana 1 Coloana 3
d) Situatia in devize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 01 Fila 02
Coloana 2 Coloana 4
2.2.2. Fila 02 din situatia - mod. 4014 - (activ)
a) Situatia in lei/rezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 02 - suma coloanelor | | Fila 01 - coloana 2
|
| 1, 2, 3, 4, 5 si 6 | |
|
| B10 | </= |
B10 |
|_____________________________|_________|______________________________________|
| B3B + B3C + B104 | = | B3A
|
|_____________________________|_________|______________________________________|
| B3F + B3H + B3J + B3L | </= |
B3A |
|_____________________________|_________|______________________________________|
| B21 + B22 + B105 | = | B20
|
|_____________________________|_________|______________________________________|
| B4B + B4C + B106 | = | B4A
|
|_____________________________|_________|______________________________________|
| B5B + B5C + B107 | = | B5A
|
|_____________________________|_________|______________________________________|
| B7B + B7C + B108 | = | B7A
|
|_____________________________|_________|______________________________________|
| B85 | </= | B85 |
|_____________________________|_________|______________________________________|
| B99 | </= |
B99 |
|_____________________________|_________|______________________________________|
| B102 | </= |
B102 |
|_____________________________|_________|______________________________________|
| B9K | </= |
B9K |
|_____________________________|_________|______________________________________|
| F03 + F05 | </= |
F02 |
|_____________________________|_________|______________________________________|
| F103 + F105 | </= |
F102 |
|_____________________________|_________|______________________________________|
| F09 + F76 | </= |
F9A |
|_____________________________|_________|______________________________________|
b) Situatia in devize/rezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 02 Fila 01
Suma din coloanele Coloana 4
1, 2, 3, 4, 5 si 6
2.2.3. Fila 02 din situatia - mod. 4014 - (pasiv)
a) Situatia in lei/rezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 02 - suma coloanelor | | Fila 02 - coloana 1 |
| 1, 2, 3, 4, 5 si 6 | |
|
| H20 | </= |
H20 |
|_____________________________|_________|______________________________________|
| H40 | </= |
H40 |
|_____________________________|_________|______________________________________|
| H51 + H52 | </= |
H50 |
|_____________________________|_________|______________________________________|
| H104 + H105 + H106 + H107 + | </= |
H7A |
| + H108 + H109 | |
|
|_____________________________|_________|______________________________________|
| H110 + H111 + H112 + H113 + | </= |
H80 |
| + H114 + H115 | |
|
|_____________________________|_________|______________________________________|
| H116 + H117 + H118 + H119 + | </= |
H6A |
| + H120 + H121 | |
|
|_____________________________|_________|______________________________________|
| L5D + L5N | </= |
L5A |
|_____________________________|_________|______________________________________|
b) Situatia in devize/rezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 02 Fila 02
Suma din coloanele Coloana 3
1, 2, 3, 4, 5 si 6
2.2.4. Fila 03 din situatia - mod. 4014 -
a) Situatia in lei/nerezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 03 - suma coloanelor | | Fila 01 - coloana 3
|
| 1, 2 si 3 | |
|
| B3A | = | B3A
|
|_____________________________|_________|______________________________________|
| B20 | = | B20
|
|_____________________________|_________|______________________________________|
| B4A | = | B4A
|
|_____________________________|_________|______________________________________|
| B5A | = | B5A |
|_____________________________|_________|______________________________________|
| B7A | = | B7A
|
|_____________________________|_________|______________________________________|
b) Situatia in devize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/nerezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 03 Fila 01
Suma din coloanele Coloana 5
1, 2 si 3
2.2.5. Fila 04 din situatia - mod. 4014 - (activ)
a) Situatia in lei/rezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 04 - suma coloanelor | | Fila 01 - coloana 2
|
| 1 si 2 | |
|
|_____________________________|_________|______________________________________|
| B81 + B82 | = | B80
|
|_____________________________|_________|______________________________________|
| B86 + B87 | </= |
B85 |
|_____________________________|_________|______________________________________|
| B99 | </= | B99 |
|_____________________________|_________|______________________________________|
| B102 | </= |
B102 |
|_____________________________|_________|______________________________________|
| B9K | </= |
B9K |
|_____________________________|_________|______________________________________|
| F03 + F05 | </= | F02 |
|_____________________________|_________|______________________________________|
| F103 | </= |
F102 |
|_____________________________|_________|______________________________________|
| F09 | </= |
F9A |
|_____________________________|_________|______________________________________|
b) Situatia in devize/rezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 04 Fila 01
Suma din coloanele 1 si 2 Coloana 4
c) Situatia in lei/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 04 Fila 01
Coloana 3 Coloana 3
d) Situatia in devize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 04 Fila 01
Coloana 3 Coloana 5
2.2.6. Fila 04 din situatia - mod. 4014 - (pasiv)
a) Situatia in lei/rezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 - |
|_____________________________|_________|______________________________________|
| Fila 04 - suma coloanelor | | Fila 02 - coloana 1
|
| 1 si 2 | |
|
| H11 + H12 | = | H10
|
|_____________________________|_________|______________________________________|
| H21 + H22 | </= |
H20 |
|_____________________________|_________|______________________________________|
| H40 | </= |
H40 |
|_____________________________|_________|______________________________________|
| L5D + L5N | </= |
L5A |
|_____________________________|_________|______________________________________|
b) Situatia in devize/rezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 04 Fila 02
Suma din coloanele 1 si 2 Coloana 3
c) Situatia in lei/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 04 Fila 02
Coloana 3 Coloana 2
d) Situatia in devize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 04 Fila 02
Coloana 3 Coloana 4
2.2.7. Fila 05 din situatia - mod. 4014 - (activ)
a) Situatia in lei/nerezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 05 - suma coloanelor | | Fila 01 - coloana 3
|
| 1, 2, 3, 4, 5 si 6 | |
|
| B10 | </= |
B10 |
|_____________________________|_________|______________________________________|
| B3B + B3C + B104 | = | B3A
|
|_____________________________|_________|______________________________________|
| B3F + B3H + B3J + B3L | </= |
B3A |
|_____________________________|_________|______________________________________|
| B21 + B22 + B105 | = | B20 |
|_____________________________|_________|______________________________________|
| B4B + B4C + B106 | = | B4A
|
|_____________________________|_________|______________________________________|
| B5B + B5C + B107 | = | B5A
|
|_____________________________|_________|______________________________________|
| B7B + B7C + B108 | = | B7A |
|_____________________________|_________|______________________________________|
| B85 | </= |
B85 |
|_____________________________|_________|______________________________________|
| B99 | </= |
B99 |
|_____________________________|_________|______________________________________|
| B102 | </= |
B102 |
|_____________________________|_________|______________________________________|
| B9K | </= |
B9K |
|_____________________________|_________|______________________________________|
| F03 + F05 | </= |
F02 |
|_____________________________|_________|______________________________________|
| F103 + F105 | </= |
F102 |
|_____________________________|_________|______________________________________|
| F09 + F76 | </= |
F9A |
|_____________________________|_________|______________________________________|
b) Situatia in de vize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/nerezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 05 Fila 01
Suma din coloanele Coloana 5
1, 2, 3, 4, 5 si 6
2.2.8. Fila 05 din situatia - mod. 4014 - (pasiv)
a) Situatia in lei/nerezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4000 - |
|_____________________________|_________|______________________________________|
| Fila 05 - suma coloanelor | | Fila 02 - coloana 2
|
| 1, 2, 3, 4, 5 si 6 | |
|
| H20 | </= |
H20 |
|_____________________________|_________|______________________________________|
| H40 | </= |
H40 |
|_____________________________|_________|______________________________________|
| H51 + H52 | </= |
H50 |
|_____________________________|_________|______________________________________|
| H104 + H105 + H106 + H107 + | </= |
H7A |
| + H108 + H109 | |
|
|_____________________________|_________|______________________________________|
| H110 + H111 + H112 + H113 + | </= | H80 |
| + H114 + H115 | |
|
|_____________________________|_________|______________________________________|
| H116 + H117 + H118 + H119 + | </= | H6A |
| + H120 + H121 | |
|
|_____________________________|_________|______________________________________|
| L5D + L5N | </= | L5A |
|_____________________________|_________|______________________________________|
b) Situatia in devize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/nerezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4000 -
Fila 05 Fila 02
Suma din coloanele Coloana 4
1, 2, 3, 4, 5 si 6
2.3. CORELATII IN INTERIORUL SITUATIEI - mod. 4014 -
2.3.1. Activ
a) Situatia in lei/rezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4014 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 1 | | Fila 02 - suma coloanelor 1, 2, 3,
|
| | | 4, 5 si 6
|
| B85 | = | B85
|
|_____________________________|_________|______________________________________|
| B99 | = | B99
|
|_____________________________|_________|______________________________________|
| F03 | = | F03
|
|_____________________________|_________|______________________________________|
| F05 | = | F05
|
|_____________________________|_________|______________________________________|
| F73 | = | F73
|
|_____________________________|_________|______________________________________|
b) Situatia in devize/rezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4014 -
Fila 01 Fila 02
Coloana 1 Suma din coloanele
1, 2, 3, 4, 5 si 6
c) Situatia in lei/nerezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4014 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 2 | | Fila 05 - suma coloanelor 1, 2, 3,
|
| | | 4, 5 si 6
|
| B85 | = | B85
|
|_____________________________|_________|______________________________________|
| B99 | = | B99
|
|_____________________________|_________|______________________________________|
| F03 | = | F03
|
|_____________________________|_________|______________________________________|
| F05 | = | F05
|
|_____________________________|_________|______________________________________|
| F73 | = | F73
|
|_____________________________|_________|______________________________________|
d) Situatia in devize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/nerezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4014 -
Fila 01 Fila 05
Coloana 2 Suma din coloanele
1, 2, 3, 4, 5 si 6
2.3.2. Pasiv
a) Situatia in lei/rezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4014 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 1 | | Fila 02 - suma coloanelor 1, 2, 3,
|
| | | 4, 5 si 6
|
| H20 | = | H20
|
|_____________________________|_________|______________________________________|
| H40 | = | H40
|
|_____________________________|_________|______________________________________|
| H51 | = | H51
|
|_____________________________|_________|______________________________________|
| H52 | = | H52
|
|_____________________________|_________|______________________________________|
| H7A | = | H104 + H105 + H106 + H107 + H108 +
|
| | | + H109
|
|_____________________________|_________|______________________________________|
| H80 | = | H110 + H111 + H112 + H113 + H114 +
|
| | | + H115
|
|_____________________________|_________|______________________________________|
| H6A | = | H116 + H117 + H118 + H119 + H120 +
|
| | | + H121
|
|_____________________________|_________|______________________________________|
| L5D | = | L5D |
|_____________________________|_________|______________________________________|
| L5N | = | L5N
|
|_____________________________|_________|______________________________________|
b) Situatia in devize/rezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4014 -
Fila 01 Fila 02
Coloana 1 Suma din coloanele
1, 2, 3, 4, 5 si 6
c) Situatia in lei/nerezidenti
______________________________________________________________________________
| - mod. 4014 - | relatia | - mod. 4014 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 2 | | Fila 05 - suma coloanelor 1, 2, 3,
|
| | | 4, 5 si 6
|
| H20 | = | H20
|
|_____________________________|_________|______________________________________|
| H40 | = | H40 |
|_____________________________|_________|______________________________________|
| H51 | = | H51
|
|_____________________________|_________|______________________________________|
| H52 | = | H52
|
|_____________________________|_________|______________________________________|
| H7A | = | H104 + H105 + H106 + H107 + H108 +
|
| | | + H109
|
|_____________________________|_________|______________________________________|
| H80 | = | H110 + H111 + H112 + H113 + H114 +
|
| | | + H115
|
|_____________________________|_________|______________________________________|
| H6A | = | H116 + H117 + H118 + H119 + H120 +
|
| | | + H121
|
|_____________________________|_________|______________________________________|
| L5D | = | L5D
|
|_____________________________|_________|______________________________________|
| L5N | = | L5N
|
|_____________________________|_________|______________________________________|
d) Situatia in devize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/nerezidenti folosind ca baza:
Situatia - mod. 4014 - Situatia - mod. 4014 -
Fila 01 Fila 05
Coloana 2 Suma din coloanele
1, 2, 3, 4, 5 si 6
3. CONTROLUL SITUATIEI - mod. 4021
3.1. CORELATII INTRE SITUATIA - mod. 4021 SI SITUATIA - mod. 4000
______________________________________________________________________________
| - mod. 4021 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 1 | | Fila 01 - coloana 6
|
| E5W | </= | C2A +
C3A |
|_____________________________|_________|______________________________________|
| L0C | = | L0C
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 1 | | Fila 02 - coloana 5
|
| L9B + L9C + L9E | = | L9A
|
|_____________________________|_________|______________________________________|
| L7C + L109 + L115 + L116 + | = | L7A
|
| + L117 + L7D | |
|
|_____________________________|_________|______________________________________|
| L110 + L111 | = | L7H
|
|_____________________________|_________|______________________________________|
| L7L | = | L7L |
|_____________________________|_________|______________________________________|
| L112 + L113 | = | L60
|
|_____________________________|_________|______________________________________|
| L7M | = | L7M
|
|_____________________________|_________|______________________________________|
| L7V | = | L7V
|
|_____________________________|_________|______________________________________|
| L7W | = | L7W
|
|_____________________________|_________|______________________________________|
| L7Z | = | L7Z
|
|_____________________________|_________|______________________________________|
| L5C + L5F + L5H + L5M + L5N | = | L5A
|
|_____________________________|_________|______________________________________|
| L06 + L07 | = | L05
|
|_____________________________|_________|______________________________________|
| L21 + L16 + L114 + L118 + | = | L10 |
| + L119 + L29 | |
|
|_____________________________|_________|______________________________________|
| L120 + L121 + L122 + L123 + | = | L90 |
| + L124 | |
|
|_____________________________|_________|______________________________________|
| L91 | = | L91 |
|_____________________________|_________|______________________________________|
| L103 | = | L103
|
|_____________________________|_________|______________________________________|
4. CONTROLUL SITUATIEI - mod. 4023
CORELATII INTRE SITUATIA - mod. 4023 SI SITUATIA - mod. 4000
______________________________________________________________________________
| - mod. 4023 - | relatia | - mod. 4000 - |
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 1 | | Fila 03 - coloana 5
|
| Q1B + Q1C + Q1D + Q1E | = | Q1A
|
|_____________________________|_________|______________________________________|
| Q2B + Q2C + Q2D + Q2E | = | Q2A
|
|_____________________________|_________|______________________________________|
| Q3B + Q3C + Q3D + Q3E | = | Q3A
|
|_____________________________|_________|______________________________________|
| Q4B + Q4C + Q4D + Q4E | = | Q4A
|
|_____________________________|_________|______________________________________|
| Q5B + Q5C + Q5D + Q5E | = | Q5A
|
|_____________________________|_________|______________________________________|
| Q6B + Q6C + Q6D + Q6E | = | Q6A |
|_____________________________|_________|______________________________________|
| Q7B + Q7C + Q7D + Q7E | = | Q7A
|
|_____________________________|_________|______________________________________|
| Q8B + Q8C + Q8D + Q8E | = | Q8A
|
|_____________________________|_________|______________________________________|
5. CONTROLUL SITUATIEI - mod. 4025
CORELATII INTRE SITUATIA - mod. 4025 SI SITUATIA - mod. 4000
a) Operatiuni in devize/rezidenti
______________________________________________________________________________
| - mod. 4025 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - suma coloanelor | | Fila 03 - coloana 1
|
| 1, 2, 3, 4 si 5 | |
|
| P3D + P3E | = | P3C
|
|_____________________________|_________|______________________________________|
| P6D + P6E | = | P102
|
|_____________________________|_________|______________________________________|
| Q3F | </= |
Q3A |
|_____________________________|_________|______________________________________|
| Q6F | </= | Q6A |
|_____________________________|_________|______________________________________|
| Fila 01 - suma coloanelor | | Fila 03 - coloana 3
|
| 1, 2, 3, 4 si 5 | | |
| P4D + P4E | = | P101
|
|_____________________________|_________|______________________________________|
| P5D + P5E | = | P4A
|
|_____________________________|_________|______________________________________|
| P107 + P108 | = | P5A
|
|_____________________________|_________|______________________________________|
| P109 + P110 | = | P6A
|
|_____________________________|_________|______________________________________|
| Q4F | </= |
Q4A |
|_____________________________|_________|______________________________________|
| Q5F | </= |
Q5A |
|_____________________________|_________|______________________________________|
| Q7F | </= | Q7A |
|_____________________________|_________|______________________________________|
| Q8F | </= |
Q8A |
|_____________________________|_________|______________________________________|
b) Operatiuni in devize/nerezidenti
______________________________________________________________________________
| - mod. 4025 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 02 - suma coloanelor | | Fila 03 - coloana 2
|
| 1, 2, 3, 4 si 5 | |
|
| P3D + P3E | = | P3C |
|_____________________________|_________|______________________________________|
| P6D + P6E | = | P102
|
|_____________________________|_________|______________________________________|
| Q3F | </= |
Q3A |
|_____________________________|_________|______________________________________|
| Q6F | </= | Q6A |
|_____________________________|_________|______________________________________|
| Fila 02 - suma coloanelor | | Fila 03 - coloana 4
|
| 1, 2, 3, 4 si 5 | |
|
| P4D + P4E | = | P101
|
|_____________________________|_________|______________________________________|
| P5D + P5E | = | P4A
|
|_____________________________|_________|______________________________________|
| P107 + P108 | = | P5A
|
|_____________________________|_________|______________________________________|
| P109 + P110 | = | P6A
|
|_____________________________|_________|______________________________________|
| Q4F | </= |
Q4A |
|_____________________________|_________|______________________________________|
| Q5F | </= |
Q5A |
|_____________________________|_________|______________________________________|
| Q7F | </= | Q7A |
|_____________________________|_________|______________________________________|
| Q8F | </= |
Q8A |
|_____________________________|_________|______________________________________|
6. CONTROLUL SITUATIEI - mod. 4026
6.1. CORELATII INTRE CADRUL SITUATIEI - mod. 4026
6.1.1. Controlul vertical, Fila 02, coloanele 1 si 2
110 = 111 + 112 + 113
120 = 121 + 122 + 123 + 124 + 125 + 126
130 = 131 + 135
131 = 132 + 133 + 134
135 = 136 + 137 + 138 + 139 + 140 + 141
150 = 151 + 152 + 153 + 154
160 = 161 + 162 + 163 + 164 + 165 + 166
170 = 171 + 176
171 = 172 + 173 + 174 + 175
176 = 177 + 178 + 179 + 180 + 181 + 182
210 = 211 + 212 + 213 + 214 + 215 + 216 + 217 + 218 + 219 + 220
230 = 231 + 232 + 233 + 234 + 235 + 236 + 237 + 238 + 239 + 240
250 = 251 + 262
251 = 252 + 253 + 254 + 255 + 256 + 257 + 258 + 259 + 260 + 261
262 = 263 + 264 + 265 + 266 + 267 + 268 + 269 + 270 + 271 + 272
310 = 311 + 312 + 313 + 314 + 315 + 316 + 317 + 318 + 319 + 320
330 = 331 + 332 + 333 + 334 + 335 + 336 + 337 + 338 + 339 + 340
350 = 351 + 362
351 = 352 + 353 + 354 + 355 + 356 + 357 + 358 + 359 + 360 + 361
362 = 363 + 364 + 365 + 366 + 367 + 368 + 369 + 370 + 371 + 372
410 = 411 + 412 + 413 + 414 + 415
420 = 421 + 422 + 423 + 424 + 425 + 426 + 427
430 = 431 + 437
431 = 432 + 433 + 434 + 435 + 436
437 = 438 + 439 + 440 + 441 + 442 + 443 + 444
450 = 451 + 452 + 453 + 454 + 455
460 = 461 + 462 + 463 + 464 + 465 + 466 + 467
470 = 471 + 477
471 = 472 + 473 + 474 + 475 + 476
477 = 478 + 479 + 480 + 481 + 482 + 483 + 484
520 = 521 + 522
530 = 531 + 532
532 = 533 + 534
560 = 561 + 562
570 = 571 + 572
572 = 573 + 574
6.1.2. Corelatii intre Fila 01 si Fila 02
a) Situatia in lei
______________________________________________________________________________
| - mod. 4026 - | relatia | - mod. 4026 -
|
|_____________________________|_________|______________________________________|
| Fila 02 - coloana 1 | | Fila 01 - suma coloanelor 1 si 2
|
|_____________________________|_________|______________________________________|
| 110 | = | A106
|
|_____________________________|_________|______________________________________|
| 120 | = | A107 |
|_____________________________|_________|______________________________________|
| 130 | = | A108
|
|_____________________________|_________|______________________________________|
| 150 | = | A109
|
|_____________________________|_________|______________________________________|
| 160 | = | A110
|
|_____________________________|_________|______________________________________|
| 170 | = | A111
|
|_____________________________|_________|______________________________________|
| 210 | = | B110
|
|_____________________________|_________|______________________________________|
| 230 | = | B111
|
|_____________________________|_________|______________________________________|
| 250 | = | B112
|
|_____________________________|_________|______________________________________|
| 310 | = | B113 |
|_____________________________|_________|______________________________________|
| 330 | = | B114
|
|_____________________________|_________|______________________________________|
| 350 | = | B115
|
|_____________________________|_________|______________________________________|
| 410 | = | E117
|
|_____________________________|_________|______________________________________|
| 420 | = | E118
|
|_____________________________|_________|______________________________________|
| 430 | = | E119
|
|_____________________________|_________|______________________________________|
| 450 | = | E120
|
|_____________________________|_________|______________________________________|
| 460 | = | E121
|
|_____________________________|_________|______________________________________|
| 470 | = | E122
|
|_____________________________|_________|______________________________________|
| 510 | = | F125
|
|_____________________________|_________|______________________________________|
| 520 | = | F126
|
|_____________________________|_________|______________________________________|
| 530 | = | F127 |
|_____________________________|_________|______________________________________|
| 550 | = | F128
|
|_____________________________|_________|______________________________________|
| 560 | = | F129
|
|_____________________________|_________|______________________________________|
| 570 | = | F130
|
|_____________________________|_________|______________________________________|
b) Situatia in devize
Aceleasi corelatii ca pentru situatia in lei folosind ca baza:
Situatia - mod. 4026 - Situatia - mod. 4026 -
Fila 02 - coloana 2 Fila 01 - suma coloanelor 3 si 4
6.2. CORELATII INTRE SITUATIA - mod. 4026 SI SITUATIA - mod. 4000
a) Situatia in lei/rezidenti
______________________________________________________________________________
| - mod. 4026 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 1 | | Fila 01 - coloana 2
|
| A106 + A107 + A108 | = | A102
|
|_____________________________|_________|______________________________________|
| A109 + A110 + A111 | = | A70
|
|_____________________________|_________|______________________________________|
| A80 | </= | A20 + A25 + A101 + A30 + A40 + A50
+ |
| | | A102 + A70 + A90
|
|_____________________________|_________|______________________________________|
| B110 + B111 + B112 | = | B102
|
|_____________________________|_________|______________________________________|
| B113 + B114 + B115 | = | B9K |
|_____________________________|_________|______________________________________|
| B9S | </= | B10 + B20 + B3A + B4A + B5A + B7A
+ |
| | | + B80 + B85 + B99 + B9J + B102 +
|
| | | + B9K + B9V
|
|_____________________________|_________|______________________________________|
| E117 + E118 + E119 | = | E104
|
|_____________________________|_________|______________________________________|
| E120 + E121 + E122 | = | E90
|
|_____________________________|_________|______________________________________|
| E95 | </= | C1A + C2A + C3A + C4A + E6A + E7H
+ |
| | | E104 + E90 + E97
|
|_____________________________|_________|______________________________________|
| F125 + F126 + F127 | = | F102
|
|_____________________________|_________|______________________________________|
| F128 + F129 + F130 | = | F9A
|
|_____________________________|_________|______________________________________|
| F9R | </= | F02 + F10 + F7A + F80 + F102 + F9A
+ |
| | | F97
|
|_____________________________|_________|______________________________________|
| Fila 01 - coloana 1 | | Fila 03 - coloana 1
|
| Q90 | </= | N1B + N1R + N3B + N5A + N8B + P1C
+ |
| | | P1G + P3C + P4A + P5A + Q1A + Q3A +
|
| | | Q5A + Q7A + P105 + P106
|
|_____________________________|_________|______________________________________|
b) Situatia in lei/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4026 - Situatia - mod. 4000 -
Fila 01 Fila 01 - coloana 3
Coloana 2 si Fila 03 - coloana 2
c) Situatia in devize/rezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4026 - Situatia - mod. 4000 -
Fila 01 Fila 01 - coloana 4
Coloana 3 si Fila 03 - coloana 3
d) Situatia in devize/nerezidenti
Aceleasi corelatii ca pentru situatia in lei/rezidenti folosind ca baza:
Situatia - mod. 4026 - Situatia - mod. 4000 -
Fila 01 Fila 01 - coloana 5
Coloana 4 si Fila 03 - coloana 4
7. CONTROLUL SITUATIEI - mod. 4027
7.1. CORELATII INTRE CADRUL SITUATIEI - mod. 4027
7.1.1. Controlul vertical, Fila 03, coloanele 1 si 2
110 = 111 + 112 + 113
120 = 121 + 122 + 123 + 124 + 125 + 126
130 = 131 + 135
131 = 132 + 133 + 134
135 = 136 + 137 + 138 + 139 + 140 + 141
150 = 151 + 152 + 153 + 154
160 = 161 + 162 + 163 + 164 + 165 + 166
170 = 171 + 176
171 = 172 + 173 + 174 + 175
176 = 177 + 178 + 179 + 180 + 181 + 182
210 = 211 + 212 + 213 + 214 + 215 + 216 + 217 + 218 + 219 + 220
230 = 231 + 232 + 233 + 234 + 235 + 236 + 237 + 238 + 239 + 240
250 = 251 + 262
251 = 252 + 253 + 254 + 255 + 256 + 257 + 258 + 259 + 260 + 261
262 = 263 + 264 + 265 + 266 + 267 + 268 + 269 + 270 + 271 + 272
310 = 311 + 312 + 313 + 314 + 315 + 316 + 317 + 318 + 319 + 320
330 = 331 + 332 + 333 + 334 + 335 + 336 + 337 + 338 + 339 + 340
350 = 351 + 362
351 = 352 + 353 + 354 + 355 + 356 + 357 + 358 + 359 + 360 + 361
362 = 363 + 364 + 365 + 366 + 367 + 368 + 369 + 370 + 371 + 372
410 = 411 + 412 + 413 + 414 + 415
420 = 421 + 422 + 423 + 424 + 425 + 426 + 427
430 = 431 + 437
431 = 432 + 433 + 434 + 435 + 436
437 = 438 + 439 + 440 + 441 + 442 + 443 + 444
450 = 451 + 452 + 453 + 454 + 455
460 = 461 + 462 + 463 + 464 + 465 + 466 + 467
470 = 471 + 477
471 = 472 + 473 + 474 + 475 + 476
477 = 478 + 479 + 480 + 481 + 482 + 483 + 484
520 = 521 + 522
530 = 531 + 532
532 = 533 + 534
560 = 561 + 562
570 = 571 + 572
572 = 573 + 574
7.1.2. Corelatii intre Fila 02 si Fila 03
a) Situatia in lei
______________________________________________________________________________
| - mod. 4027 - | relatia | - mod. 4027 -
|
|_____________________________|_________|______________________________________|
| Fila 03 - coloana 1 | | Fila 02 - coloana 1
|
| 110 + 150 | </= |
811 |
|_____________________________|_________|______________________________________|
| 120 + 130 + 160 + 170 | </= | 812 |
|_____________________________|_________|______________________________________|
| 210 + 310 | </= |
821 |
|_____________________________|_________|______________________________________|
| 230 + 250 + 330 + 350 | </= |
822 |
|_____________________________|_________|______________________________________|
| 410 + 420 + 430 + 450 + | |
|
| + 460 + 470 | = | 839
|
|_____________________________|_________|______________________________________|
| 510 + 520 + 530 + 550 + | |
|
| + 560 + 570 | = | 849
|
|_____________________________|_________|______________________________________|
b) Situatia in devize
Aceleasi corelatii ca pentru situatia in lei folosind ca baza:
Situatia - mod. 4027 - Situatia - mod. 4027 -
Fila 03 - coloana 2 Fila 02 - coloana 2
7.2. CORELATII INTRE SITUATIA - mod. 4027 SI SITUATIA - mod. 4000
______________________________________________________________________________
| - mod. 4027 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - suma coloanelor | | Fila 01 - coloana 1
|
| 1, 2, 3 si 4 | |
|
| 011 + 012 | = | A20 + A25 + A101 + A30 + A40 + A50 +
|
| | | + A102 + A70 + A90
|
|_____________________________|_________|______________________________________|
| 021 + 022 | = | B10 + B3A + B20 + B4A + B5A + B7A +
|
| | | + B80 + B85 + B99 + B9J + B102 +
|
| | | + B9K + B9V
|
|_____________________________|_________|______________________________________|
| 031 + 032 | </= | C3A + C4A + E70 + E104 +
E90 |
|_____________________________|_________|______________________________________|
| 041 + 042 | </= | F10 + F6A + F7A + F80 + F102 +
F9A |
|_____________________________|_________|______________________________________|
| Fila 01 - suma coloanelor | | Fila 02 - coloana 5
|
| 1, 2, 3 si 4 | |
|
| 051 + 052 | </= |
L10 |
|_____________________________|_________|______________________________________|
| 061 + 062 | </= |
L10 |
|_____________________________|_________|______________________________________|
| Fila 02 - suma coloanelor | | Fila 01 - coloana 1
|
| 1 si 2 | |
|
| 811 + 812 | = | A20 + A25 + A101 + A30 + A40 + A50 +
|
| | | + A102 + A70 + A90
|
|_____________________________|_________|______________________________________|
| 821 + 822 | = | B10 + B3A + B20 + B4A + B5A + B7A +
|
| | | + B80 + B85 + B99 + B9J + B102 +
|
| | | + B9K + B9V
|
|_____________________________|_________|______________________________________|
| 831 + 832 + 833 + 834 | = | C3A
|
|_____________________________|_________|______________________________________|
| 836 + 837 | = | C4A
|
|_____________________________|_________|______________________________________|
| 838 | = | E70 |
|_____________________________|_________|______________________________________|
| 839 | = | E104 + E90
|
|_____________________________|_________|______________________________________|
| 840 | = | F10
|
|_____________________________|_________|______________________________________|
| 841 + 842 + 843 + 844 + | </= |
F6A |
| + 845 + 846 + 847 + 848 + | |
|
| + 849 + 850 | |
|
|_____________________________|_________|______________________________________|
| 851 | </= |
F7A |
|_____________________________|_________|______________________________________|
| 852 | </= |
F80 |
|_____________________________|_________|______________________________________|
| 853 | = | F102 + F9A
|
|_____________________________|_________|______________________________________|
| Fila 02 - suma coloanelor | | Fila 02 - coloana 5
|
| 1 si 2 | |
|
|_____________________________|_________|______________________________________|
| 854 + 855 + 856 + 857 + | = | L10 |
| + 858 + 859 | |
|
|_____________________________|_________|______________________________________|
8. CONTROLUL SITUATIEI - mod. 4028
8.1. CORELATII INTRE SITUATIA - mod. 4028 SI SITUATIA - mod. 4000
a) Situatia in lei
PLASAMENTE
______________________________________________________________________________
| - mod. 4028 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - suma coloanelor | | Fila 01 - suma coloanelor 2 si 3
|
| 1, 2, 3, 4, 5 si 6 | |
|
| 001 | </= |
A20 |
|_____________________________|_________|______________________________________|
| 002 | </= |
A20 |
|_____________________________|_________|______________________________________|
| 011 | </= |
A101 |
|_____________________________|_________|______________________________________|
| 012 | </= | A101 |
|_____________________________|_________|______________________________________|
| 021 | </= |
A30 |
|_____________________________|_________|______________________________________|
| 022 | </= |
A30 |
|_____________________________|_________|______________________________________|
| 031 + 032 | </= | A40 |
|_____________________________|_________|______________________________________|
| 101 | </= |
B10 |
|_____________________________|_________|______________________________________|
| 102 | </= |
B3A |
|_____________________________|_________|______________________________________|
| 103 | </= |
B20 |
|_____________________________|_________|______________________________________|
| 104 | </= |
B4A |
|_____________________________|_________|______________________________________|
| 105 | </= |
B5A |
|_____________________________|_________|______________________________________|
| 106 | </= |
B7A |
|_____________________________|_________|______________________________________|
| 111 + 112 | </= |
B80 |
|_____________________________|_________|______________________________________|
| 121 + 122 + 123 | </= | B85 |
|_____________________________|_________|______________________________________|
| 201 + 202 + 203 + 204 | </= |
C1A |
|_____________________________|_________|______________________________________|
| 211 | </= |
C2A |
|_____________________________|_________|______________________________________|
| 212 | </= |
C3A |
|_____________________________|_________|______________________________________|
| 213 | </= |
C4A |
|_____________________________|_________|______________________________________|
| 221 + 222 + 223 | </= | C2A + C3A +
C4A |
|_____________________________|_________|______________________________________|
| 231 | </= |
F02 |
|_____________________________|_________|______________________________________|
RESURSE
______________________________________________________________________________
| - mod. 4028 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - suma coloanelor | | Fila 02 - suma coloanelor 1 si 2
|
| 1, 2, 3, 4, 5 si 6 | |
|
| 301 + 302 + 303 | </= | G20
|
|_____________________________|_________|______________________________________|
| 311 | </= |
G101 |
|_____________________________|_________|______________________________________|
| 312 | </= |
G101 |
|_____________________________|_________|______________________________________|
| 321 | </= | G30 |
|_____________________________|_________|______________________________________|
| 322 | </= |
G30 |
|_____________________________|_________|______________________________________|
| 331 + 332 | </= |
G40 |
|_____________________________|_________|______________________________________|
| 401 + 402 | </= |
H10 |
|_____________________________|_________|______________________________________|
| 411 + 412 + 413 | </= |
H20 |
|_____________________________|_________|______________________________________|
| 421 + 422 + 423 + 424 | </= | H7A + H80 +
H6A |
|_____________________________|_________|______________________________________|
| 501 + 502 + 503 + 504 | </= |
J1A |
|_____________________________|_________|______________________________________|
| 521 | = | J8G
|
|_____________________________|_________|______________________________________|
| 522 | = | J8J |
|_____________________________|_________|______________________________________|
| 523 | = | J9A
|
|_____________________________|_________|______________________________________|
| 524 | = | J9K
|
|_____________________________|_________|______________________________________|
| 530 | </= |
L5A |
|_____________________________|_________|______________________________________|
| 540 | </= |
L05 |
|_____________________________|_________|______________________________________|
IN AFARA BILANTULUI
______________________________________________________________________________
| - mod. 4028 - | relatia | - mod. 4000 -
|
|_____________________________|_________|______________________________________|
| Fila 01 - suma coloanelor | | Fila 03 - suma coloanelor 1 si 2
|
| 1, 2, 3, 4, 5 si 6 | |
|
| 611 | = | N1B
|
|_____________________________|_________|______________________________________|
| 621 | = | N1M
|
|_____________________________|_________|______________________________________|
| 630 | = | N1R
|
|_____________________________|_________|______________________________________|
| 631 | = | N2Y
|
|_____________________________|_________|______________________________________|
| 710 | = | N8Z
|
|_____________________________|_________|______________________________________|
| 720 | = | N9Z |
|_____________________________|_________|______________________________________|
| 731 | = | N8Q
|
|_____________________________|_________|______________________________________|
| 741 | = | N9Q
|
|_____________________________|_________|______________________________________|
b) Situatia in devize
Aceleasi corelatii ca pentru situatia in lei, inlocuind:
Activ:
- in situatia - mod. 4000 - Fila 01, coloanele 2 + 3 cu Fila 01, coloanele
4 + 5;
Pasiv:
- in situatia - mod. 4000 - Fila 02, coloanele 1 + 2 cu Fila 02, coloanele
3 + 4;
In afara bilantului:
- in situatia - mod. 4000 - Fila 03, coloanele 1 + 2 cu Fila 03, coloanele
3 + 4.
9. CONTROLUL SITUATIEI - mod. 4017
9.1. CORELATII IN CADRUL SITUATIEI - mod. 4080
Fila 01
1) W01 = W05 + W40 + X0A + X3A + X5A + X6A + X7A + Z1A + Z2A
W05 = W2A + W30
W2A = W2B + W2E + W101 + W2H + W2M + W2Z + W27
W101 = W102 + W103 + W104
W2H = W2J + W2K + W2L
W2M = W2N + W2P
W2Z = W20 + W21+ W25
W40 = W6A + W80
W6A = W6B + W7A + W7N + W7V + W7Z + W78
W6B = W6C + W105 + W6E + W6D + W6F + W6G + W6H
W7A = W7B + W7L
W7N = W7P + W7S
W7Z = W70 + W73 + W75
X0A = X0B + X0E + X0K + X1A + X2A + X2P + X23 + X27
X0K = X0L + X0Q + X0R
X1A = X1B + X1G
X3A = X3B + X4A + X4W
X3B = X3C + X3V + X3L + X3Z
X4A = X4C + X4P + X4E + X4V
X5A = X5C + X5D + X5K + X5W
X6A = X6B + X6D
X7A = X7B + X8A + Z0A + Z0P
X7B = X7G + X7J
X8A = X8B + X8G
Z0A = Z0C + Z0F + Z0M
Z1A = Z1B - Z1K + Z1T + Z10 + Z15
Z1T = Z1V + Z1W + Z1X
Z2A = Z2F + Z2K + Z2P + Z2R
2) Z3A = Z3B + Z4A + Z4D + Z4F + Z5A + Z6A
Z3B = Z3C + Z3D
Z4F = Z4L + Z4R
Z5A = Z5B + Z5E + Z5L
Z6A = Z6B + Z6E + Z101 + Z102 + Z103 + Z6Z
Z6Z = Z124 + Z125 + Z126
3) Z8A = Z8C + Z8D + Z8E + Z112 + Z8V + Z8W + Z8X + Z8Y
Z8C = Z104 + Z105
Z8D = Z106 + Z107
Z8E = Z108 + Z111 + Z8F
Z108 = Z109 + Z110
Z112 = Z113 + Z114 + Z118
Z114 = Z115 + Z116 + Z117
Z8V = Z119 + Z120 + Z121 + Z127 + Z128 + Z122
4) Z134 = W01 + Z3A + Z8A + Z7A
Z90 = Z123
5) Z99 = Z134 + Z90
Fila 02
1) S01 = S05 + S40 + T0A + T3A + T5A + T6A + T7A + V1A + V2A
S05 = S2A + S30
S2A = S2B + S2E + S101 + S2H + S2M + S2Z
S101 = S102 + S103 + S104
S2H = S2J + S2K + S105
S2M = S2N + S2P
S2Z = S20 + S21 + S25
S40 = S6A + S80
S6A = S6X + S6B + S6H + S6S + S106 + S73 + S75
S6B = S6C + S6F
S6H = S6N + S6P
S106 = S107 + S108 + S109
S75 = S76 + S77 + S78
T0A = T0B + T0E + T0K + T1A + T2A + T23 + T27
T0K = T0M + T0R
T1A = T1B + T1G
T2A = T2F + T2K + T2N + T2Z
T3A = T3B + T4A
T3B = T3C + T3L + T3Q + T3V + T3Z
T4A = T4B + T4E + T4H + T4P + T4Z
T5A = T5C + T5D + T5H
T6A = T6B + T6D
T7A = T7B + T8A + V0A + V0Z
T7B = T7G + T7J
T8A = T8B + T8G
V0A = V0C + V0F + V0M
V1A = V1B + V1Z
V2A = V2F + V2K + V2P
2) V3A = V3B + V3E + V103
V3E = V101 + V102 + V170 + V3H
3) V4A = V105
4) V106 = V107 + V112 + V113 + V114 + V126
V107 = V108 + V109 + V110 + V111
V114 = V115 + V116 + V117 + V118 + V119 + V120 + V121
V121 = V122 + V123 + V124 + V125
5) V6A = V6B + V6E + V6H + V6L + V6Z
V6L = V6M + V6N
V6Z = V153 + V154 + V155 + V156 + V157
6) V7G = V127 + V128
7) V8A = V129 + V132 + V135 + V141 + V8V + V8X + V8Z + V8Y
V129 = V130 + V131
V132 = V133 + V134
V135 = V136 + V139 + V140
V136 = V137 + V138
V141 = V142 + V143 + V147
V143 = V144 + V145 + V146
V8V = V148 + V149 + V150 + V171 + V172 + V151
8) V167 = S01 + V3A + V4A + V106 + V6A + V7G + V8A
9) V90 = V152
V99 = V167 + V90
Fila 03
Z131 = Z134 - V167 daca Z134 > V167
Z131 = 0 daca Z134 = V167
V164 = V167 - Z134 daca V167 > Z134
V164 = 0 daca Z134 = V167
Z131 - V164 = Z134 - V167
Z132 = Z90 - V90 daca Z90 > V90
Z132 = 0 daca Z90 = V90
V165 = V90 - Z90 daca V90 > Z90
V165 = 0 daca Z90 = V90
Z132 - V165 = Z90 - V90
Z133 = Z99 - V99 daca Z99 > V99
Z133 = 0 daca Z99 = V99
Z133 = Z131 - V164 + Z132 - V165 daca (Z131 + Z132) > (V164 + V165)
V166 = V99 - Z99 daca V99 > Z99
V166 = 0 daca Z99 = V99
V166 = V164 - Z131 + V165 - Z132 daca (V164 + V165) > (Z131 + Z132)
Z133 - V166 = Z99 - V99
V92 = V160 + V161 + V162 - Z129
Z95 = Z133 - V166 - V92 daca Z133 - V166 + V92 >/= 0
V95 = V166 + V92 - Z133 daca Z133 - V166 + V92 < 0
Z95 - V95 = Z133 - V166 - V92
CAP. 6
CRITERII MINIMALE PRIVIND PROGRAMELE INFORMATICE UTILIZATE IN DOMENIUL
FINANCIAR-CONTABIL
1. Sistemul de prelucrare automata a datelor la nivelul fiecarei unitati
patrimoniale trebuie sa asigure conditiile necesare efectuarii controlului
legal.
La elaborarea si adaptarea programelor informatice vor fi avute in vedere
urmatoarele:
a) In privinta controlului intern:
- asigurarea cuprinderii in procedurile de prelucrare a respectarii
prevederilor reglementarilor in vigoare, precum si posibilitatea actualizarii
acestora in functie de modificarile intervenite in legislatie;
- cunoasterea adecvata a functiilor sistemului de prelucrare a datelor de
catre personalul implicat si respectarea acestora;
- gestionarea pachetelor de produse program, asigurarea protectiei lor
impotriva unor accesari neautorizate, realizarea confidentialitatii datelor in
sistemul informatic;
- stabilirea tipului de suport pentru pastrarea datelor de intrare,
intermediare sau de iesire;
- solutionarea eventualelor erori care pot sa apara in functionarea
sistemului.
b) In privinta controlului extern:
- verificarea completa sau prin sondaj a modului de functionare a
procedurilor de prelucrare prevazute de sistemul informatic;
- verificarea totala sau prin sondaj a operatiunilor economico-financiare
inregistrate in contabilitate, astfel incat acestea sa fie efectuate in
concordanta stricta cu prevederile actelor normative care le reglementeaza;
- verificarea prin teste de control a programului informatic utilizat.
2. Sistemele de prelucrare automata a datelor in domeniul
financiar-contabil trebuie sa raspunda la urmatoarele criterii considerate
minimale:
a) sa asigure concordanta stricta a rezultatului prelucrarilor informatice
cu prevederile actelor normative care le reglementeaza;
b) sa precizeze tipul de suport care asigura prelucrarea datelor in conditii
de siguranta;
c) sa precizeze cu claritate sursa, continutul si apartenenta fiecarei
date. Fiecare data inregistrata in contabilitate trebuie sa se regaseasca in
continutul unui document scris, la care sa poata avea acces atat beneficiarii
cat si organele de control;
d) sa asigure listele operatiunilor efectuate in evidenta contabila pe baza
de documente justificative care sa fie numerotate in ordine cronologica,
interzicandu-se inserari, intercalari, precum si orice eliminari sau adaugiri
ulterioare;
e) sa asigure reluarea automata in calcul a soldurilor conturilor obtinute
anterior;
f) sa asigure conservarea datelor pe o perioada de timp care sa respecte
prevederile art. 24 din Legea contabilitatii nr. 82/1991, republicata;
g) sa se precizeze procedurile si suportul magnetic extern de arhivare a
produselor-program, a datelor introduse, a situatiilor financiare sau a altor
documente, cu posibilitatea de reintegrare in sistem a datelor arhivate;
h) sa nu permita inserari, modificari sau eliminari de date pentru o
perioada inchisa;
i) sa asigure urmatoarele elemente constitutive ale inregistrarilor
contabile:
- data efectuarii inregistrarii contabile a operatiunii;
- jurnalul de origine in care se regasesc inregistrarile contabile;
- numarul paginii sau numarul curent al inregistrarii in jurnalul de
origine;
- numarul documentului justificativ sau contabil (atribuit de emitent);
j) sa asigure confidentialitatea si protectia informatiilor si a
programelor prin parole, cod de identificare pentru accesul la informatii,
copii de siguranta pentru programe si informatii;
k) sa asigure listari clare, inteligibile si complete care sa contina
urmatoarele elemente de identificare in antet sau pe fiecare pagina, dupa caz:
- tipul documentului sau a situatiei;
- denumirea unitatii patrimoniale;
- perioada la care se refera informatia;
- datarea listarilor;
- paginarea cronologica;
- precizarea programului informatic si a versiunii utilizate;
l) sa asigure listarea ansamblului de situatii financiare si documentele de
sinteza necesare conducerii operative a unitatii;
m) sa asigure respectarea continutului de informatii prevazut in machetele
formularelor elaborate de Banca Nationala a Romaniei si avizate de Ministerul
Finantelor Publice, in cazul editarii acestora cu ajutorul tehnicii de calcul;
n) sa permita, in orice moment, reconstituirea continutului conturilor,
listelor si informatiilor supuse verificarii. Toate soldurile conturilor trebuie
sa fie rezultatul unei liste de inregistrari si al unui sold anterior al acelui
cont. Fiecare inregistrare trebuie sa aiba la baza elemente de identificare a
datelor supuse prelucrarii;
o) sa nu permita:
- deschiderea a doua conturi cu acelasi numar;
- modificarea numarului de cont in cazul in care au fost inregistrate date
in acel cont;
- suprimarea unui cont in cursul exercitiului curent sau aferent
exercitiului precedent, daca acesta contine inregistrari sau sold;
- editarea a doua sau mai multor documente de acelasi tip cu acelasi numar
si continut diferit de informatie;
p) sa permita suprimarea unui cont care nu are inregistrari pe parcursul a
cel putin doi ani (exercitii financiare), in mod automat sau manual;
q) sa se prevada in documentatia produsului informatic, modul de organizare
si tipul sistemului de prelucrare:
- monopost sau multipost;
- monosocietate sau multisocietate;
- retea de calculatoare;
- portabilitatea fisierelor de date;
r) sa precizeze tipul de organizare pentru culegerea datelor:
- preluari pe loturi cu control ulterior;
- preluari in timp real cu efectuarea controlului imediat;
- combinarea celor doua tipuri;
s) sa permita culegerea unui numar nelimitat de inregistrari pentru
operatiunile contabile;
t) sa posede documentatia tehnica de utilizare a programelor informatice
necesare exploatarii optime a acestora;
u) sa respecte reglementarile in vigoare cu privire la securitatea datelor
si fiabilitatea sistemului de prelucrare.
3. Elaboratorii de programe informatice au obligatia de a prevedea, prin
contractele de livrare a programelor informatice, clauze privind intretinerea
si adaptarea produselor livrate, precum si clauze privind eliminarea
posibilitatilor de modificare a procedurilor de prelucrare a datelor de catre
utilizatori.
4. Unitatile de informatica sau persoanele care efectueaza lucrari cu
ajutorul tehnicii de calcul poarta raspunderea prelucrarii cu exactitate a
informatiilor din documente, iar beneficiarii raspund pentru exactitatea si
realitatea datelor pe care le transmit pentru prelucrare.
5. Responsabilitatile ce revin personalului unitatii cu privire la
utilizarea tehnicii de calcul se stabilesc prin regulamente interne.