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Chart of Accounts Overview

This document provides a chart of accounts for equity-related accounts, organized into categories including capital, premiums related to capital, own shares, retained earnings, provisions, debenture loans, taxes and liabilities, transactions with shareholders, cash accounts, fixed assets, inventory, and income and expense accounts. The chart lists specific account codes and descriptions for equity, liabilities, assets, and profit/loss categories.

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GabrielaFcs
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52 views2 pages

Chart of Accounts Overview

This document provides a chart of accounts for equity-related accounts, organized into categories including capital, premiums related to capital, own shares, retained earnings, provisions, debenture loans, taxes and liabilities, transactions with shareholders, cash accounts, fixed assets, inventory, and income and expense accounts. The chart lists specific account codes and descriptions for equity, liabilities, assets, and profit/loss categories.

Uploaded by

GabrielaFcs
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd

CHART OF ACCOUNTS Regarding equity

101 Capital
1011 Subscribed and not paid in share capital
1012 Subscribed and paid in share capital
104 Premium related to capital
1041 Share premium
1042 Merger premium
1043 Share premium contribution in kind
1044 Debenture conversion premium
105 Revaluation reserve
106 Reserves
1061 Legal reserve
1063 Statutory or contractual capital reserve
1064 Fair value reserve3
1065 Reserve representing the revaluation reserve surplus
1068 Other reserves
109 Own shares
1091 Short-term own shares
1092 Long-term own shares
117 Retained earnings
12 Profit (loss) for the period
121 Profit (loss) for the period
129 Profit appropriations
141 Gains in respect of sales or cancellation of own capital instruments
149 Loses in respect of issuance, redemption, sale, free transfer or cancellation of own capital
instruments.

151 Provisions
1511 Provisions for litigation
1512 Provisions for guarantees to customers
1513 Provisions for the decommissioning of tangible non-current assets and other similar
actions7
1514 Provisions for restructuring costs
1515 Provisions for pensions and similar obligations
1516 Provisions for taxes
1518 Other provisions
161 Debenture loans
1621 Long-term bank loans

446 Other taxes and similar liabilities


456 Transactions with shareholders / associates related to capital
457 Dividends payable

5121 Cash at bank in lei


5124 Cash at bank in foreign currencies
5125 Amounts under settlement

5311 Petty cash in lei


5314 Petty cash in foreign currencies

2131 Plant and machinery


2132 Measurement, control and adjustment devices
2133 Motor vehicles
2134 Animals and plantations
214 Fixtures and fittings

301 Raw materials


302 Consumables

665 Foreign exchange losses


666 Interest expense
765 Foreign exchange gains
766 Interest incomes

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