57440851 acounts romanian english

Clasa 1 - OPERAIUNI DE TREZORERIE I OPERAIUNI INTERBANCARE Grupa 10 - Casa i alte valori A 101 - Casa A 102 - Numerar n ATM-uri i ASV-uri A 109 - Alte valori Grupa 11 - Decontri cu Banca Naional a Romniei A 111 - Cont curent la Banca Naional a Romniei

A 1111 - Cont curent la Banca Naional a Romniei A 1112 - Depozite la vedere la Banca Naional a Romniei A 1113 - Depozite la termen la Banca Naional a Romniei A 1114 - Depozite colaterale la Banca Naional a Romniei

P 112 - mprumuturi de refinanare de la Banca Naional a Romniei

P 1121 - mprumuturi colateralizate cu active eligibile pentru garantare P 1122 - mprumuturi lombard P 1123 - Alte mprumuturi

B 117 - Creane i datorii ataate A 1171 - Creane ataate P 1172 - Datorii ataate

Grupa 12 - Conturi de corespondent A 121 - Conturi de corespondent la instituii de credit (nostro) P 122 - Conturi de corespondent ale instituiilor de credit (loro) B 127 - Creane i datorii ataate

A 1271 - Creane ataate P 1272 - Datorii ataate

Grupa 13 - Depozite interbancare A 131 - Depozite la instituii de credit

A 1311 - Depozite la vedere la instituii de credit A 1312 - Depozite la termen la instituii de credit A 1313 - Depozite colaterale la instituii de credit A 1317 - Creane ataate

P 132 - Depozite ale instituiilor de credit P 1321 - Depozite la vedere ale instituiilor de credit P 1322 - Depozite la termen ale instituiilor de credit P 1323 - Depozite colaterale ale instituiilor de credit P 1327 - Datorii ataate

Grupa 14 - Credite i mprumuturi interbancare A 141 - Credite acordate instituiilor de credit

A 1411 - Credite de pe o zi pe alta acordate instituiilor de credit A 1412 - Credite la termen acordate instituiilor de credit A 1417 - Creane ataate

P 142 - mprumuturi primite de la instituii de credit P 1421 - mprumuturi de pe o zi pe alta primite de la instituii de credit P 1422 - mprumuturi la termen primite de la instituii de credit P 1427 - Datorii ataate

Grupa 15 - Valori primite sau date n pensiune A 151 - Valori primite n pensiune

A 1511 - Valori primite n pensiune de pe o zi pe alta A 1512 - Valori primite n pensiune la termen A 1517 - Creane ataate

P 152 - Valori date n pensiune P 1521 - Valori date n pensiune de pe o zi pe alta P 1522 - Valori date n pensiune la termen P 1527 - Datorii ataate

Grupa 16 - Valori de recuperat i alte sume datorate A 161 - Valori de recuperat

A 1611 - Valori de recuperat A 1617 - Creane ataate

P 162 - Alte sume datorate P 1621 - Alte sume datorate P 1627 - Datorii ataate

Grupa 18 - Creane restante i ndoielnice

1st Class - TREASURY AND MONEY MARKET OPERATIONS

Group 10 - Petty cash and other values101 - Petty cash102 Cash in ATM and ASV109 - Other valuesGroup 11 - Settlements/Transactions with the National Bank of Romania111 - Current account with National Bank of Romania

1111 Current account with National Bank of Romania1112 Sight deposits with National Bank of Romania 1113 Term deposits with National Bank of Romania1114 Collateral deposits with National Bank of Romania

112 - Refinancing loans from National Bank of Romania1121 Loans secured with eligible assets 1122 Loans against securities1123 - Other loans

117 - Attached claims and debts1171 - Accrued interest receivable1172 - Accrued interest payable

Group 12- Correspondent accounts121 - Nostro accounts with other banks122 - Loro accounts with other banks127 - Attached claims and debts

1271 - Accrued interest receivable1272 - Accrued interest payable

Group 13 - Money market deposits131 - Deposits with other banks

1311 - Sight deposits with other banks1312 - Term deposits with other banks1313 - Collateral deposits with other banks1317 - Accrued interest receivable

132 - Deposits from other banks1321 - Sight deposits from other banks1322 - Term deposits from other banks1323 - Collateral deposits from other banks1327 - Accrued interest payable

Group 14 - Money market loans141 - Loans granted to banks

1411 - Overnight loans granted to banks1412 - Term loans granted to banks1417 - Accrued interest receivable

142 - Loans received from banks1421 - Overnight loans from banks1422 - Term loans from banks1427 - Accrued interest payable

Group 15 - Loans granted or received, secured with securities151 - Loans granted, secured with securities

1511 - Loans granted over-night, secured with securities1512 - Loans granted on term, secured with securities1517 - Accrued interest receivable

152 - Loans received, secured with securities1521 - Loans received over-night, secured with securities1522 - Loans received on term secured with securities1527 - Accrued interest payable

Group 16 - Values to be recovered and other liabilities161 - Values to be recovered

1611 - Values to be recovered1617 - Accrued interest receivable

162 - Other liabilities1621 - Other liabilities1627- Accrued interest payable

Group 18 - Overdue and doubtful receivables181 - Overdue receivables

1811 - Principal overdue1812 - Interest overdue1817 - Accrued interest receivable

Chart of accounts for Bank Institutions

A 181 - Creane restante A 1811 - Creane restante A 1812 - Dobnzi restante A 1817 - Creane ataate

A 182 - Creane ndoielnice A 1821 - Creane ndoielnice A 1822 - Dobnzi ndoielnice A 1827 - Creane ataate

Grupa 19 Ajustari pentru deprecierea creantelor din operatiuni interbancare P 191 - Ajustari pentru deprecierea creantelor din operatiuni interbancare

P 1911 - Ajustari pentru deprecierea creditelor P 1912 - Ajustari pentru deprecierea dobnzilor

182 - Doubtful receivables1821 - Doubtful principal1822 - Doubtful interest1827 - Accrued interest receivable

Group 19 Adjustments for impairment of receivables from money market operations191 - Adjustments for impairment of receivables from money market operations

1911 - Adjustments for impairment of principal1912 - Adjustments for impairment of interest

Clasa 2 - OPERAIUNI CU CLIENTELA I OPERAIUNI NTRE INSTITUIILE FINANCIARE NEBANCARE I INSTITUIILE DE CREDIT

Grupa 20 - Credite acordate clientelei A 201 - Creane comerciale

A 2011 - Creane comerciale A 20111 - Scont A 20112 - Factoring cu recurs A 20113 - Forfetare A 20114 - Factoring fr recurs A 20119 - Alte creane comerciale

A 2017 - Creane ataate A 202 - Credite de trezorerie

A 2021 - Credite de trezorerie A 20211 - Utilizri din deschideri de credite

permanente A 20212 - Credit global de exploatare A 20213 - Diferene de rambursat legate de

utilizarea cardurilor A 20219 - Alte credite de trezorerie

A 2027 - Creane ataate A 203 - Credite de consum i vnzri n rate

A 2031 - Credite de consum A 20311 - Credite de consum pentru nevoi

personale A 20312 - Credite de consum pentru

achiziionarea de bunuri A 2032 - Vnzri n rate A 2037 - Creane ataate

A 204 - Credite pentru finanarea operaiunilor de comer exterior A 2041 - Credite pentru import A 2042 - Credite pentru export A 2047 - Creane ataate

A 205 - Credite pentru finanarea stocurilor i pentru echipamente A 2051 - Credite pentru finanarea stocurilor A 2052 - Credite pentru echipamente A 2057 - Creane ataate

A 206 - Credite pentru investiii imobiliare A 2061 - Credite pentru investiii imobiliare

A 20611 - Credite ipotecare A 20619 - Alte credite pentru investiii

imobiliare A 2067 - Creane ataate

A 209 - Alte credite acordate clientelei A 2091 - Alte credite acordate clientelei A 2097 - Creane ataate

Grupa 23 -Credite i mprumuturi privind instituiile financiare

A 231 - Credite acordate instituiilor financiare A 2311 - Credite de pe o zi pe alta acordate instituiilor

financiare A 2312 - Credite la termen acordate instituiilor

financiare A 2317 - Creane ataate

P 232 - mprumuturi primite de la instituiile financiare P 2321 - mprumuturi de pe o zi pe alta de la instituiile

financiare P 2322 - mprumuturi la termen de la instituiile

financiare

2nd Class - CUSTOMER OPERATIONS AND OPERATIONS BETWEEN N0N-BANKING FINANCIAL INSTITUTIONS AND CREDIT INSTITUTIONS

Group 20 - Loans granted to customers201 - Commercial loans

2011 - Commercial loans20111 - Discount and similar operations20112 Factoring with recourse20113 Flat-rate loans20114 Non-recourse factoring20119 - Other trade loans

2017 - Accrued interest receivable202 - Working capital loans

2021 - Working capital loans20211 - Debit balances on credit lines20212 - Working capital loans20213 - Outstanding differences related to

credit/debit cards20219 - Other working capital loans

2027 - Accrued interest receivable203 - Consumer finance and installment sales

2031 - Consumer finance 20311 Consumer finance for personal needs20312 Consumer finance for purchase of

goods2032 Installments sales2037 - Accrued interest receivable

204 Financing foreign trade operations2041 - Export loans2042 Import loans2047 - Accrued interest receivable

205 - Financing of inventories and equipment loans2051 - Financing of inventories2052 - Equipment loans2057 - Accrued interest receivable

206 Real-estate investments loans2061 - Real-estate investments loans

20611 - Mortgage loans 20612 Other loans for real-estate

investments2067 - Accrued interest receivable

209 - Other loans granted to customers2061 - Other loans granted to customers2067 - Accrued interest receivable

Group 23 - Loans to/from financial customers231 - Loans granted to financial customers

2311 - Over-night loans granted to financial customers2312 - Term Loans granted to financial customers2317 - Accrued interest receivable

232 - Loans received from financial customers2321 - Over-night loans received from financial customers2322 - Term loans received from financial customers2327 - Accrued interest payable

Group 24 - Loans granted or received, secured with securities

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P 2327 - Datorii ataate Grupa 24 - Valori primite sau date n pensiune A 241 - Valori primite n pensiune

A 2411 - Valori primite n pensiune de pe o zi pe alta A 2412 - Valori primite n pensiune la termen A 2417 - Creane ataate

P 243 - Valori date n pensiune P 2431 - Valori date n pensiune de pe o zi pe alta P 2432 - Valori date n pensiune la termen P 2437 - Datorii ataate

Grupa 25 - Conturile clientelei B 251 - Conturi curente

B 2511 - Conturi curente B 2517 - Creane i datorii ataate


P 252 - Conturi de factoring P 2521 - Conturi de factoring P 2527 - Datorii ataate

P 253 - Conturi de depozite P 2531 - Depozite la vedere P 2532 - Depozite la termen P 2533 - Depozite colaterale

P 25331 - Depozite pentru deschiderea de acreditive

P 25332 - Depozite pentru emiterea de scrisori de garanie

P 25333 - Depozite pentru cecuri certificate P 25334 - Depozite pentru ordine de plat cu

scaden P 25335 - Depozite pentru garanii gestionari P 25336 - Alte depozite colaterale

P 2537 - Datorii ataate P 254 - Certificate de depozit, carnete i librete de economii

P 2541 - Certificate de depozit P 2542 - Carnete i librete de economii P 2547 - Datorii ataate

Grupa 26 - Valori de recuperat i alte sume datorate A 261 - Valori de recuperat

A 2611 - Valori de recuperat A 2617 - Creane ataate

P 262 - Alte sume datorate P 2621 - Alte sume datorate P 2627 - Datorii ataate

Grupa 28 - Creane restante i ndoielnice A 281 - Creane restante

A 2811 - Creane restante A 2812 - Dobnzi restante A 2817 - Creane ataate


Grupa 29 - Ajustari pentru deprecierea creantelor din din operaiuni cu clientela, precum i din operaiuni ntre instituiile financiare nebancare i instituiile de credit

P 291 - Ajustari pentru deprecierea creantelor din din operaiuni cu clientela, precum i din operaiuni ntre instituiile financiare nebancare i instituiile de credit

P 2911 - Ajustari pentru deprecierea creditelor P 2912 - Ajustari pentru deprecierea dobnzilor

241 - Loans granted, secured with securities2411 - Loans granted over-night, secured with securities2412 - Loans granted on term, secured with securities2417 - Accrued interest receivable

243 - Loans received, secured with securities2431 - Loans received over-night, secured with securities2432 - Loans received on term, secured with securities2437 - Accrued interest payable

Group 25 Customers accounts251 - Current accounts

2511 - Current accounts2517- Attached claims and debts

25171 - Accrued interest receivable25172 - Accrued interest payable

252 - Factoring accounts2521 - Factoring accounts2527 - Accrued interest payable

253 - Deposit accounts2531 - Sight deposits2532 - Term deposits2533 - Collateral deposits

25331 - Deposits for issuing letters of credit25332 - Deposits for issuing letters of

guarantee25333 Deposits for certified checks25334 - Deposits for standing orders25335 - Deposits for administrators guarantees25336 - Other collateral deposits

2537 - Accrued interest payable254 - Certificates of deposit, passbooks and savings books

2541 - Certificates of deposit2542 - Passbooks and savings books2547 - Accrued interest payable

Group 26 - Values to be recovered and other liabilities261 - Values to be recovered

2611 - Values to be recovered2617 - Accrued interest receivable

262 - Other liabilities2621 - Other liabilities2627 - Accrued interest payable


2811 - Principal overdue2812 - Interest overdue2817 - Accrued interest receivable

282 - Doubtful receivables2821 - Doubtful principal2822 - Doubtful interest2827 - Accrued interest receivable

Group 29 - Adjustments for impairment of receivables from customers operations and operations between non-banking financial institutions and credit institutions291 - Adjustments for impairment of receivables related to customer operations and operations between non-banking financial institutions and credit institutions

2911 - Adjustments for impairment of receivable for principal2912 - Adjustments for impairment of receivables for interest

CLASA 3 - OPERAIUNI CU TITLURI I OPERAIUNI DIVERSE

Grupa 30 - Operaiuni cu titluri B 301 - Titluri primite sau date n pensiune livrat

A 3011 - Titluri primite n pensiune livrat A 30111 - Titluri primite n pensiune livrat A 30117 - Creane ataate

3rd Class - TRANSACTIONS WITH SECURITIES AND SUNDRY OPERATIONS

Group 30 - Operations related to securities301 - Loans granted or received, secured with securities delivered by the borrower

3011 - Loans granted, secured with securities delivered by the borrower

30111 - Loans granted30117 - Accrued interest receivable

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P 3012 - Titluri date n pensiune livrat P 30121 - Titluri date n pensiune livrat P 30127 - Datorii ataate

A 302 - Titluri de tranzacie

A 3021 - Titluri de tranzacie A 30211 - Efecte publice i valori asimilate A 30212 - Obligaiuni i alte titluri cu venit fix A 30213 - Aciuni i alte titluri cu venit variabil

A 3025 - Titluri date cu mprumut A 30251 - Efecte publice i valori asimilate A 30252 - Obligaiuni i alte titluri cu venit fix A 30253 - Aciuni i alte titluri cu venit variabil A 30257 - Creane ataate

A 3026 - Titluri luate cu mprumut A 30261 - Efecte publice i valori asimilate A 30262 - Obligaiuni i alte titluri cu venit fix A 30263 - Aciuni i alte titluri cu venit variabil

P 3027 - Datorii privind titlurile P 30271 - Datorii privind titlurile luate cu mprumut P 30272 - Alte datorii privind titlurile P 30277 - Datorii ataate

A 303 - Titluri de plasament A 3031 - Titluri de plasament

A 30311 - Efecte publice i valori asimilate A 30312 - Obligaiuni i alte titluri cu venit fix A 30313 - Aciuni i alte titluri cu venit variabil

A 3035 - Titluri date cu mprumut A 30351 - Efecte publice i valori asimilate A 30352 - Obligaiuni i alte titluri cu venit fix A 30353 - Aciuni i alte titluri cu venit variabil

P 3036 - Vrsminte de efectuat privind titlurile de plasament A 3037 - Creane ataate

A 30371 - Efecte publice i valori asimilate A 30372 - Obligaiuni i alte titluri cu venit fix A 30373 - Aciuni i alte titluri cu venit variabil

A 304 - Titluri de investiii A 3041 - Titluri de investiii

A 30411 - Efecte publice i valori asimilate A 30412 - Obligaiuni i alte titluri cu venit fix

A 3045 - Titluri date cu mprumut A 30451 - Efecte publice i valori asimilate A 30452 - Obligaiuni i alte titluri cu venit fix

A 3047 - Creane ataate A 30471 - Efecte publice i valori asimilate A 30472 - Obligaiuni i alte titluri cu venit fix

Grupa 32 - Datorii constituite prin titluri P 321 - Titluri de pia interbancar

P 3211 - Titluri de pia interbancar P 3217 - Datorii ataate

P 322 - Titluri de creane negociabile P 3221 - Titluri de creane negociabile P 3227 - Datorii ataate

P 325 - Obligaiuni P 3251 - Obligaiuni P 3257 - Datorii ataate

P 326 - Alte datorii constituite prin titluri P 3261 - Alte datorii constituite prin titluri P 3267 - Datorii ataate

Grupa 33 - Conturi de decontare privind operaiunile cu titluri P 331 - Conturile instituiilor de credit P 332 - Conturile organismelor de plasament colectiv n valori mobiliare (OPCVM) B 333 - Conturile societilor de burs P 334 - Conturile altor instituii financiare P 335 - Conturile clientelei B 336 - Alte conturi de decontare privind operaiunile cu titluri

P 3361 - Alte sume de pltit privind operaiunile cu titluri A 3362 - Alte sume de ncasat privind operaiunile cu

3012 - Loans received, secured with securities delivered by the borrower

30121 - Loans received30127 - Accrued interest payable

302 - Securities for transactions3021 - Securities for transactions

30211 - Securities issued by the public authorities30212 - Bonds and other fixed income securities30213 - Shares and other variable income securities

3025 - Lent securities30251 - Securities issued by the public authorities30252 - Bonds and other fixed income securities30253 - Shares and other variable income securities30257 - Accrued interest receivable

3026 - Borrowed securities30261 - Securities issued by the public authorities30262 - Bonds and other fixed income securities30263 - Shares and other variable income securities

3027 - Securities related debts30271 - Debts related to borrowed securities30272 - Other debts related to securities30277 - Accrued interest payable

303 Short term placements3031 - Short term placements

30311 - Securities is by the public authorities30312 - Bonds and other fixed income securities30313 - Shares and other variable income securities

3035 - Lent securities30351 - Securities issued by the public authorities30352 - Bonds and other fixed income securities30353 - Shares and other variable income securities

3036 - Amounts payable for short term placements3037 - Accrued interest receivable

30371 - Securities issued by the public authorities30372 - Bonds and other fixed income securities30373 - Shares and other variable income securities

304 - Investments3041 - Investments

30411 - Securities issued by the public authorities30412 - Bonds and other fixed income securities

3045 - Lent securities30451 - Securities issued by the public authorities30452 - Bonds and other fixed income securities

3047 - Accrued interest receivable on securities30471 - Securities issued by the public authorities30472 - Bonds arid other fixed income securities

Group 32 - Securities related debts321 - Money market securities

3211 - Money market securities3217 - Accrued interest payable

322 - Negotiable debentures3221 - Negotiable debentures3227- Accrued interest payable

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titluri B 337 - Creane i datorii ataate


Grupa 34 - Decontri intrabancare B 341 - Decontri intrabancare Grupa 35 - Debitori i creditori B 351 - Personal i conturi asimilate

P 3511 - Personal - salarii datorate P 3512 - Personal - ajutoare materiale datorate P 3513 - Prime reprezentnd participarea personalului la profit A 3514 - Avansuri acordate personalului P 3515 - Drepturi de personal neridicate P 3516 - Reineri din salarii datorate terilor B 3519 - Alte datorii i creane n legtur cu personalul

P 35191 - Alte datorii n legtur cu personalul A 35192 - Alte creane n legtur cu personalul

B 352 - Asigurri sociale, protecia social i conturi asimilate B 3521 - Asigurri sociale

B 35211 - Contribuia unitii la asigurrile sociale B 35212 - Contribuia personalului la asigurrile sociale B 35213 - Contribuia angajailor pentru asigurrile sociale de sntate B 35214 - Contribuia angajatorului pentru asigurrile sociale de sntate

B 3522 - Ajutor de omaj B 35221 - Contribuia unitii la fondul de omaj B 35222 - Contribuia personalului la fondul de omaj

B 3526 - Alte datorii i creane sociale P 35261 - Alte datorii sociale A 35262 - Alte creane sociale

B 353 - Bugetul statului, fonduri speciale i conturi asimilate B 3531 - Impozitul pe profit B 3532 - Taxa pe valoarea adugat

P 35323 - TVA de plat A 35324 - TVA de recuperat A 35326 - TVA deductibil P 35327 - TVA colectat B 35328 - TVA neexigibil

P 3533 - Impozitul pe venituri de natura salariilor A 3534 - Subvenii

A 35341 - Subvenii guvernamentale A 35342 - mprumuturi nerambursabile cu caracter de subvenii A 35349 - Alte sume primite cu caracter de subvenii

B 3536 - Alte impozite, taxe i vrsminte asimilate B 3538 - Fonduri speciale - taxe i vrsminte asimilate B 3539 - Alte datorii i creane cu bugetul statului

P 35391 - Alte datorii fa de bugetul statului A 35392 - Alte creane privind bugetul statului

P 354 - Dividende de plat A 355 - Debitori diveri

A 3551 - Depozite de garanii vrsate A 35511 - Depozite aferente operaiunilor pe pieele organizate de instrumente financiare derivate A 35512 - Depozite aferente altor operaiuni cu instrumente financiare derivate A 35516 - Alte depozite

A 3552 - Debitori din avansuri spre decontare A 3556 - Ali debitori diveri A 3557 - Creane ataate

P 356 - Creditori diveri P 3561 - Depozite de garanii pentru leasing P 3562 - Alte depozite de garanii primite P 3566 - Ali creditori diveri

325 - Bonds3251 - Bonds3257 - Accrued interest payable

326 - Other securities related debts3261 - Other securities related debts3267 - Accrued interest payable

Group 33 - Settlement accounts for securities transactions331 - Other banks accounts332 - Accounts of investment fund management companies333 - Accounts of brokerage houses334 - Accounts of other financial institutions335 - Customers accounts336 - Other settlement accounts for securities transactions

3361 - Other amounts payable for securities transactions3362 - Other amounts receivable for securities transactions

337 - Attached claims and debts3371 - Accrued interest receivable3372 Accrued interest payable

Group 34 - In-house settlements341 - In-house settlementsGroup 35 - Debtors and creditors351 - Personnel and related accounts

3511 - Wages and salaries payable3512 - Social support payable3513 - Profit share payable to employees3514 - Treasury advances paid to employees3515 - Wages and salaries uncollected by employees3516 - Retention from salaries payable to third parties3519 - Other employee related debts and claims

35191 - Other employee related debts35192 - Other employee related claims

352 - Social security and related accounts3521 - Social security

35211 - Companys contribution to social security35212 - Employees contribution to pension fund35213 Employees contribution to medical social insurance35214 Employers contribution to medical social insurance

3522 - Unemployment fund35221 - Companys contribution to unemployment fund35222 - Employees contribution to unemployment fund

3526 - Other social debts and claims35261 - Other social debts35262 - Other social claims

353 - Amounts payable to the State budget and other similar accounts

3531 - Tax on profit payable3532 - Value added tax

35323 - VAT payable35324 - VAT receivable35326 - VAT deductible35327 - VAT collected35328 - VAT to be regularized

3533 - Salary taxes3534 - Subsidies receivable

35341 Government subsidies35342 Irredeemable loans representing

subsidies35349 Other amounts received as subsidies3536 - Other taxes and similar amounts3538 - Special funds - taxes and similar accounts3539 - Other debts and claims related to state budget

35391 - Other debts related to state budget35392 - Other claims related to state budget

354 - Dividends payable

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P 3567 - Datorii ataate B 357 - Decontri din operaiuni n asocieri n participaie

A 3571 - Creane din operaiuni n asocieri n participaie P 3572 - Datorii din operaiuni n asocieri n participaie

P 358 - mprumuturi primite de la acionari i alte mprumuturi P 3581 - mprumuturi primite de la acionari P 3582 - Alte mprumuturi P 3587 - Datorii ataate

Grupa 36 - Conturi de stocuri A 361 - Valori din aur, metale i pietre preioase A 362 - Materiale A 363 - Materiale de natura obiectelor de inventar A 365 - Stocuri aflate la teri A 367 - Alte stocuri i asimilate A 368 - Alte bunuri diverse Grupa 37 - Conturi de regularizare A 371 - Valori primite la ncasare B 372 - Conturi de ajustare

B 3721 - Poziie de schimb B 3722 - Contravaloarea poziiei de schimb B 3723 - Conturi de ajustare devize B 3729 - Conturi de ajustare privind alte elemente din afara bilanului

B 373 - Conturi de diferene B 3731 - Diferene privind devizele B 3732 - Diferene privind vnzrile de titluri cu posibilitate de rscumprare B 3739 - Alte conturi de diferene

A 374 - Cheltuieli de repartizat A 3741 - Prime de emisiune privind titlurile cu venit fix A 3742 - Prime de rambursare privind titlurile cu venit fix A 3749 - Alte cheltuieli de repartizat

A 375 - Cheltuieli nregistrate n avans P 376 - Venituri nregistrate n avans P 377 - Cheltuieli de pltit A 378 - Venituri de primit B 379 - Alte conturi de regularizare

B 3791 - Conturi de regularizare privind instrumentele de acoperire

B 3799 - Alte conturi de regularizare Grupa 38 - Creane restante i ndoielnice A 381 - Creane restante



Grupa 39 Ajustari pentru depreciere privind operaiuni cu titluri i operaiuni diverse P 391 Ajustari pentru deprecierea titlurilor

P 3911 - Ajustari pentru deprecierea titlurilor de plasament

P 39111 - Ajustari pentru deprecierea efectelor publice i a altor valori asimilate P 39112 - Ajustari pentru deprecierea obligaiunilor i a altor titluri cu venit fix P 39113 - Ajustari pentru deprecierea aciunilor i a altor titluri cu venit variabil

P 3912 - Ajustari pentru deprecierea titlurilor de investiii P 39121 - Ajustari pentru deprecierea efectelor publice i a altor valori asimilate P 39122 - Ajustari pentru deprecierea obligaiunilor i a altor titluri cu venit fix

P 393 - Ajustari pentru deprecierea stocurilor P 399 - Ajustari pentru deprecierea creantelor din operatiuni cu titluri si operatiuni diverse

355 - Sundry debtors3551 - Deposits for paid guarantees

35511 Deposits related to organized operations on derivatives market35512 Deposits related to other derivatives operations 35516 Other deposits

3552 - Debtors from treasury advances3556 - Other sundry debtors3557 - Accrued interest receivable

356 - Sundry creditors3561 - Guarantee deposits for leasing and simple rent3562 Other guarantee deposits3566 - Other sundry creditors3567 - Accrued interest payable

357 Settlements related to joint venture operations3571 Claims from joint venture operations3572 Debts from joint venture operations

358 Loans received from shareholders/associates3581 Loans received from shareholders3582 Other loans3587 - Accrued interest payable

Group 36 - Inventories accounts361 - Valuables (gold, precious metals and stones)362 - Materials363 Materials treated like inventory objects365 - Inventories held by third parties367 - Other inventories368 Other sundry goodsGroup 37- Prepaid expenses, deferred income and similar accounts371 - Amounts to be received372 - Adjustment accounts

3721 - Foreign exchange position3722 - Lei value of FX position3723 - Adjustment accounts for hard currencies3729 - Adjustment accounts related to off-balance sheet items

373 - Differences3731 - Differences related to hard currencies3732 - Differences related to sales of optional redemption securities3739 - Other differences accounts

374 - Deferred expenditure3741 - Premium on issue of fixed income securities3742 - Premium on redemption of fixed income securities3749 - Other deferred expenses

375 - Prepaid expenses376 - Deferred income377 - Expenses payable378 - Income receivable379 - Other adjustment accounts

3791 Adjustment accounts related to derivatives3792 Other adjustment accounts


3811 - Overdue receivables3812 - Interest overdue3817 Accrued interest receivable

382 - Doubtful receivables3821 - Doubtful receivables3822 - Doubtful interest3827 - Accrued interest receivable

Group 39 Adjustments for impairment related to securities and sundry operations391 - Adjustment for impairment of securities

3911 - Adjustment for impairment of short term placement securities

39111 - Adjustment for impairment of securities issued by public authorities39112 - Adjustment for impairment of bonds

Page 6 of 18


and other fixed income securities39113 - Adjustment for impairment of shares and other variable income securities39114 - Adjustment for impairment of banks own shares

3912 - Adjustment for impairment of investments39121 - Adjustment for impairment of securities issued by public authorities39122 - Adjustment for impairment of bonds and other fixed income securities

393 - Adjustment for impairment of inventories399 - Adjustment for impairment of overdue and doubtful receivables

CLASA 4 - VALORI IMOBILIZATE

Grupa 40 - Credite subordonate A 401 - Credite subordonate la termen A 402 - Credite subordonate pe durat nedeterminat A 407 - Creane ataate Grupa 41 - Pri n cadrul societilor comerciale legate, titluri de participare i titluri ale activitii de portofoliu A 411 - Pri n societile comerciale legate

A 4111 - Pri n instituii de credit A 4112 - Pri n societi cu caracter financiar A 4113 - Pri n alte societi cu caracter nefinanciar

A 412 - Titluri de participare A 4121 - Titluri de participare la instituiile de credit A 4122 - Titluri de participare la societi cu caracter financiar A 4123 - Titluri de participare la alte societi cu caracter nefinanciar

A 413 - Titluri ale activitii de portofoliu A 415 - Titluri date cu mprumut A 417 - Creane ataate P 418 - Vrsminte de efectuat pentru pri n societi comerciale legate, pentru titluri de participare i pentru titluri ale activitii de portofoliu Grupa 42 - Dotri pentru unitile proprii din strintate A 421 - Dotri pentru unitile proprii din strintate Grupa 43 - Imobilizri n curs i avansuri acordate pentru imobilizri A 431 - Imobilizri necorporale n curs A 432 - Imobilizri corporale n curs

A 4321 - Amenajri de terenuri i construcii A 4322 - Instalaii tehnice i maini A 4323 - Alte imobilizri corporale

A 433 - Avansuri acordate pentru imobilizri necorporale A 434 - Avansuri acordate pentru imobilizri corporale

A 4341 - Avansuri acordate pentru terenuri i construcii A 4342 - Avansuri acordate pentru instalaii tehnice i maini A 4343 - Avansuri acordate pentru alte imobilizri corporale

Grupa 44 - Imobilizri necorporale i corporale A 441 - Imobilizri necorporale

B 4411 - Fondul comercial A 4412 - Cheltuieli de constituire A 4419 - Alte imobilizri necorporale

A 442 - Imobilizri corporale A 4421 - Terenuri i amenajri de terenuri

A 44211 - Terenuri A 44212 - Amenajri de terenuri

A 4422 - Construcii A 4423 - Instalaii tehnice i mijloace de transport

A 44231 - Echipamente tehnologice (maini, utilaje i instalaii de lucru) A 44232 - Aparate i instalaii de msurare, control i reglare A 44233 - Mijloace de transport

A 4424 - Mobilier, aparatur birotic, echipamente de protecie a valorilor umane i materiale i alte active corporale

Grupa 46 - Amortizri privind imobilizrile

4th Class - NON-CURRENT ASSETS

Group 40 - Subordinated loans401 - Term subordinated loans402 - Subordinated loans with undetermined maturity407 - Accrued interest receivableGroup 41 - Investments in subsidiaries and associated companies and portfolio investments411 - Investments in subsidiaries and associated companies

4111 - Investments in banks4112 - Investments in financial institutions4113 - Investments in non-financial institutions

412 - Long term investments4121 - Long term investments in banks4122 - Long term investments in financial institutions4123 - Long term investments in non-financial institutions

413 - Portfolio investments414 - Foreign exchange differences415 - Lent securities417 - Accrued income418 - Amounts payable for investments in subsidiaries and associated companies, for long term investments and portfolio investmentsGroup 42 - Endowments of subsidiaries abroad421 - Endowments of subsidiaries abroadGroup 43 - Fixed assets under construction and advances for assets431 - Intangible assets under construction432 - Tangible assets under construction

4321 Land improvements and constructions4322 Technical equipments and machinery4323 Other tangible assets

433 Advances for intangibles assets434 Advances for tangible assets

4341 Advances for land improvements and constructions

4342 Advances for technical equipments and machinery4343 Advances for other tangible assets

Group 44 - Fixed assets used in operating activity441 - Intangible assets used in operating activity

4411 Goodwill4412 - Formation expenses4419 - Other intangible assets related to operating activity

442 - Tangible assets used in operating activity4421 - Freehold land and land improvements

44211 - Freehold land44212 - Land improvements

4422 Constructions4423 Technical equipment and transport facilities

44231 Technological equipments (plant and machinery)44232 - Measurement, control and adjustment instruments 44233 Transport facilities

4424 Furniture, office equipment, protection equipment and other tangible assetsGroup 46 - Depreciation of fixed assets461 - Depreciation of fixed assets

4611 - Depreciation of intangible assets

Page 7 of 18


P 461 - Amortizri privind imobilizrile necorporale i corporale P 4611 - Amortizarea imobilizrilor necorporale

P 46111 - Amortizarea fondului comercial P 46112 - Amortizarea cheltuielilor de constituire P 46119 - Amortizarea altor imobilizri necorporale

P 4612 - Amortizarea imobilizrilor corporale P 46121 - Amortizarea amenajrilor de terenuri P 46122 - Amortizarea construciilor P 46123 - Amortizarea instalaiilor tehnice i mijloacelor de transport P 46124 - Amortizarea altor active corporale

Grupa 47 - Leasing financiar A 471 - Creane din operaiuni de leasing financiar

A 4711 - Creane din operaiuni de leasing financiar cu imobilizri necorporale A 4712 - Creane din operaiuni de leasing financiar cu imobilizri corporale A 4717 - Creane ataate

P 472 - Datorii din operaiuni de leasing financiar P 4721 - Datorii din operaiuni de leasing financiar cu imobilizri necorporale P 4722 - Datorii din operaiuni de leasing financiar cu imobilizri corporale P 4727 - Datorii ataate

Grupa 48 - Creane restante i ndoielnice A 481 - Creane restante



Grupa 49 Ajustari pentru deprecierea valorilor imobilizate P 491 Ajustari pentru deprecierea prilor deinute n cadrul societilor comerciale legate, a titlurilor de participare i a titlurilor activitii de portofoliu P 492 - Ajustari pentru deprecierea imobilizrilor

P 4921 - Ajustari pentru deprecierea imobilizrilor n curs P 49211 - Ajustari pentru deprecierea imobilizrilor necorporale n curs P 49212 - Ajustari pentru deprecierea imobilizrilor corporale n curs

P 4922 - Ajustari pentru deprecierea imobilizrilor necorporale P 49221 - Ajustari pentru deprecierea fondului comercial P 49222 - Ajustari pentru deprecierea altor imobilizri

necorporale P 4923 - Ajustari pentru deprecierea imobilizrilor corporale

P 49231 - Ajustari pentru deprecierea terenurilor i amenajrilor de terenuri P 49232 - Ajustari pentru deprecierea construciilor P 49233 - Ajustari pentru deprecierea instalaiilor tehnice i mijloacelor de transport P 49234 - Ajustari pentru deprecierea altor active corporale

P 493 - Ajustari pentru deprecierea creanelor aferente operaiunilor de leasing financiar P 499 - Ajustari pentru deprecierea creanelor aferente valorilor imobilizate

46111 - Depreciation of goodwill46112 - Depreciation of formation expenses46119 - Depreciation of other intangible assets

4612 - Depreciation of tangible assets46121 - Depreciation of land improvement46122 - Depreciation of constructions46123 - Depreciation of technical equipment and transport facilities 46124 - Depreciation of other tangible assets

Group 47 Financial leasing471 Claims from financial leasing operations

4711 - Claims from financial leasing operations with intangible assets4712 - Claims from financial leasing operations with tangible assets4717 - Accrued interest receivable

472 Debts from financial leasing operations4721 - Debts from financial leasing operations with intangible assets4722 - Debts from financial leasing operations with tangible assets4723 - Accrued interest payable


4811 - Overdue receivables4812 - Interest overdue4817 - Accrued income

482 - Doubtful receivables4821 - Doubtful receivables4822 - Doubtful interest4827 - Accrued income

Group 49 Adjustments for impairment of non-current assets491 Adjustments for impairment of investments in subsidiaries

and associated companies and portfolio investments

492 - Adjustments for impairment of fixed assets4921 - Adjustments for impairment of fixed assets in

progress49211 - Adjustments for impairment of

intangible assets in progress49212 - Adjustments for impairment of tangible

assets in progress4922 - Adjustments for impairment of operating intangible

fixed assets49221 - Adjustments for impairment of goodwill49222 - Adjustments for impairment of other

intangible fixed assets4923 Adjustments for impairment of operating tangible

fixed assets49231 Adjustments for impairment of freehold land and land improvements49232 Adjustments for impairment of constructions49233 Adjustments for impairment of technical equipment and transport facilities49234 Adjustments for impairment of other tangible fixed assets

493 - Adjustments for impairment of claims related to leasing operations

499 - Adjustments for impairment non-current assets receivables

CLASA 5 - CAPITALURI PROPRII, ASIMILATE I PROVIZIOANE

Grupa 50 - Capital P 501 - Capital social

P 5011 - Capital subscris nevrsat P 5012 - Capital subscris vrsat

P 502 - Elemente asimilate capitalului A 503 - Aciuni proprii B 508 - Acionari sau asociai Grupa 51 - Prime de capital i rezerve

5th Class - SHAREHOLDERS EQUITY AND PROVISIONS

Group 50 - Capital501 - Share capital

5011 - Subscribed and not paid in share capital5012 - Subscribed and paid in share capital

502 - Other capital503 Own shares508 - Shareholders/associatesGroup 51 - Share premium and reserves

Page 8 of 18


P 511 - Prime de capital P 5111 - Prime de emisiune P 5112 - Prime de fuziune P 5113 - Prime de aport P 5114 - Prime de divizare P 5115 - Prime de conversie a obligaiunilor n aciuni P 5119 - Alte prime

P 512 - Rezerve legale P 5121 - Rezerve legale din profitul determinat nainte de deducerea impozitului pe profit P 5122 - Rezerve legale din profitul determinat dup deducerea impozitului pe profit

P 513 - Rezerve statutare sau contractuale P 514 - Rezerve pentru riscuri bancare

P 5141 - Rezerva general pentru riscul de credit din profitul determinat nainte de deducerea impozitului pe profit P 5142 - Rezerva general pentru riscul de credit din profitul determinat dup deducerea impozitului pe profit P 5143 - Rezerva reprezentnd fondul pentru riscuri bancare generale

P 516 - Rezerve din reevaluare P 5161 - Rezerve din reevaluri dispuse prin acte normative P 5169 - Alte rezerve din reevaluri

B 519 - Alte rezerve Grupa 53 - Datorii subordonate P 531 - Datorii subordonate la termen

P 5311 - Titluri subordonate la termen P 5312 - mprumuturi subordonate la termen

P 532 - Datorii subordonate pe durat nedeterminat P 5321 - Titluri subordonate pe durat nedeterminat P 5322 - mprumuturi subordonate pe durat nedeterminat

P 537 - Datorii ataate Grupa 54 - Subvenii pentru investiii P 541 - Subvenii pentru investiii

P 5411 - Subvenii guvernamentale pentru investiii P 5412 - mprumuturi nerambursabile cu caracter de subvenii pentru investiii P 5413 - Donaii pentru investiii P 5414 - Plusuri de inventar de natura imobilizrilor P 5419 - Alte sume primite cu caracter de subvenii pentru investiii

Grupa 55 - Provizioane P 551 - Provizioane pentru riscuri de executare a angajamentelor prin semntur P 552 - Provizioane pentru faciliti acordate personalului P 553 - Provizioane pentru riscuri de ar P 554 - Provizioane pentru restructurare P 555 - Provizioane pentru dezafectarea imobilizrilor corporale i alte aciuni similare legate de acestea P 556 - Provizioane pentru impozite P 559 - Alte provizioane Grupa 58 - Rezultatul reportat B 581 - Rezultatul reportat

B 5811 - Rezultatul reportat reprezentnd profitul nerepartizat, respectiv pierderea neacoperit B 5812 - Rezultatul reportat provenit din adoptarea pentru prima dat a IAS, mai puin IAS 29 B 5814 - Rezultatul reportat provenit din corectarea erorilor contabile B 5815 - Rezultatul reportat reprezentnd surplusul realizat din rezerve din reevaluare B 5816 - Rezultatul reportat provenit din trecerea la aplicarea Reglementrilor contabile conforme cu directivele europene

Grupa 59 - Rezultatul exerciiului financiar B 591 - Profit sau pierdere A 592 - Repartizarea profitului

511 - Share premium5111 - Share premium account5112 Merger premium5113 Contribution premium5114 Split-off premium5115 - Conversion premium 5119 - Other premiums

512 - Legal reserve5121 - Legal reserve created from gross profit5122 - Legal reserve created from net profit

513 Statutory and contractual capital reserves

514 - General reserve for lending risk5141 - General reserve for lending risk created from gross profit5142 - General reserve for lending risk created from net

profit5143 Reserve represented by general banking risks fund

516 Reserves from revaluation5161 Reserves from revaluation enjoined by the normative documents5169 Other reserves from revaluation

519 - Other reservesGroup 53 - Subordinated debts531 - Subordinated debts on term

5311 - Subordinated debentures on term5312 - Subordinated borrowings

532 - Subordinated debts with undetermined maturity5321 - Subordinated debentures with undetermined maturity5322 - Subordinated borrowings with undetermined maturity

537 - Accrued interest payableGroup 54 - Subsidies and public funds allocated541 - Investment subsidies

5411 Government investment subsidies5412 Irredeemable loans representing investment subsidies5413 Donations for investments5414 Tangible assets inventory surplus5419 Other amounts received as investment subsidies

Group 55 - Provisions 551 - Provisions for risk of execution of commitments by signature552 - Provisions for facilities granted to personnel553 - Provisions for country risk554 Provisions for reorganization 555 Provisions for tangible fixed assets took off from use and other

similar actions related to these556 Provisions for taxes559 - Other provisions

Group 58 - Retained earnings581 - Retained earnings

5811 Retained earnings, represented undistributed profit, respectively non recovered loss

5812 Retained earnings from application for the first time of IAS (without IAS 29)

5814 Retained earnings from correction of fundamental errors

5815 Retained earnings represented the surplus from reserves from revaluation

5816 Retained earnings from the first application of Accounting regulations in accordance with the 4th UE Directive

Group 59 Result of the period591 - Profit or loss for period592 - Profit appropriation

CLASA 6 - CHELTUIELI 6th Class - EXPENSES ACCOUNTS

Page 9 of 18


Grupa 60 - Cheltuieli de exploatare A 601 - Cheltuieli cu operaiunile de trezorerie i operaiunile interbancare

A 6011 - Dobnzi la Banca Naional a Romniei A 6012 - Dobnzi la conturile de corespondent A 6013 - Dobnzi la depozitele instituiilor de credit

A 60131 - Dobnzi la depozitele la vedere A 60132 - Dobnzi la depozitele la termen A 60133 - Dobnzi la depozitele colaterale

A 6014 - Dobnzi la mprumuturile de la instituii de credit

A 60141 - Dobnzi la mprumuturile de pe o zi pe alta A 60142 - Dobnzi la mprumuturile la termen

A 6015 - Dobnzi la valorile date n pensiune A 60151 - Dobnzi la valorile date n pensiune de pe o zi pe alta A 60152 - Dobnzi la valorile date n pensiune la termen

A 6017 - Alte cheltuieli cu dobnzile A 6019 - Comisioane

A 602 - Cheltuieli cu operaiunile cu clientela A 6021 - Dobnzi la conturile de factoring A 6022 - Dobnzi la mprumuturile primite de la instituiile financiare

A 60221 - Dobnzi la mprumuturile de pe o zi pe alta A 60222 - Dobnzi la mprumuturile la termen

A 6023 - Dobnzi la valorile date n pensiune A 60231 - Dobnzi la valorile date n pensiune de pe o zi pe alta A 60232 - Dobnzi la valorile date n pensiune la termen

A 6024 - Dobnzi la conturile curente A 6025 - Dobnzi la conturile de depozite

A 60251 - Dobnzi la depozitele la vedere A 60252 - Dobnzi la depozitele la termen A 60253 - Dobnzi la depozitele colaterale

A 6026 - Dobnzi la certificatele de depozit, carnetele i libretele de economii A 6027 - Alte cheltuieli cu dobnzile A 6029 - Comisioane

A 603 - Cheltuieli pentru operaiunile cu titluri A 6031 - Dobnzi la titlurile date n pensiune livrat A 6032 - Pierderi la titlurile de tranzacie

A 60321 - Pierderi din reevaluri i cesiune A 60322 - Costuri de tranzacionare

A 6033 - Pierderi din cesiunea titlurilor de plasament A 6034 - Cheltuieli cu titlurile de investiii

A 60341 - Cheltuieli cu amortizarea primelor A 60342 - Pierderi din cesiune

A 6036 - Cheltuieli privind datorii constituite prin titluri A 60361 - Dobnzi privind titlurile de pia interbancar A 60362 - Dobnzi privind titlurile de creane negociabile A 60363 - Dobnzi privind obligaiunile A 60369 - Alte cheltuieli privind datoriile constituite prin titluri

A 6037 - Cheltuieli diverse privind operaiunile cu titluri A 6039 - Comisioane

A 604 - Cheltuieli cu operaiunile de leasing A 6041 - Dobnzi aferente datoriilor din operaiuni de leasing financiar A 6042 - Cheltuieli cu chiriile A 6049 - Comisioane

A 605 - Cheltuieli privind datoriile subordonate A 6051 - Cheltuieli privind datoriile subordonate la termen A 6052 - Cheltuieli privind datoriile subordonate pe durat nedeterminat A 6059 - Comisioane

A 606 - Cheltuieli privind operaiunile de schimb

Group 60- Operating expenses601 - Money market and treasury operations expenses

6011 - Interest paid to National Bank of Romania6012 - Interest on correspondent accounts interest6013 - Interest on other banks deposits

60131 - Interest on sight deposits60132 - Interest on term deposits60133 - Interest on collateral deposits

6014 - Interest on loans from other banks60141 - Interest on over-night loans60142 - Interest on term loans60143 - Interest on financial loans

6015 - Interest related to loans received, secured with securities

60151 - Interest related to loans over-night60152 - Interest related to loans on term

6017 - Other interest expenses6019 Commissions

602 - Customer transactions expenses6021 - Interest on factoring accounts6022 - Interest on loans from financial customers

60221 - Interest related to over-night loans60222 - Interest related to term loans

6023 - Interest related to loans received, secured with securities

60231 - Interest related to loans received over-night, secured with securities60232 - Interest related to loans received on term, secured with securities

6024 - Interest on current accounts6025 - Interest on deposit accounts


6026 - Interest on certificates of deposit, passbooks and savings book6027 - Other interest expenses6029 - Commissions

603 - Expenses related to securities operations6031 - Interest related to loans received, secured with securities6032 - Losses from transaction securities

60321 Losses from revaluations and disposals60322 Transactional costs

6033 Losses from short term placements disposals6034 - Investment securities expenses

60341 - Premium depreciation expense60342 Losses from disposals

6036 - Expenses related to debentures60361 - Interest related to money market securities60362 - Interest related to negotiable debentures60363 - Interest related to bonds60369 - Other expenses related to debentures

6037 - Sundry expenditures related to securities operations6039 - Commissions

604 Expenses related to leasing operations6041 Interests payable related to financial leasing operations6042 Expenses with rent operations6049 Commissions

605 - Expenses related to subordinated debts and allocated public funds

6051 - Expenses related to subordinated debts on term6052 - Expenses related to subordinated debts with undetermined maturity6059 - Commissions

Page 10 of 18


A 6061 - Cheltuieli din diferene de curs valutar aferente tranzaciilor n valut A 6069 - Comisioane

A 607 - Cheltuieli privind operaiunile n afara bilanului i operaiunile cu instrumente financiare derivate

A 6071 - Cheltuieli cu angajamentele de finanare A 60711 - Cheltuieli cu angajamentele de finanare primite de la instituii de credit A 60712 - Cheltuieli cu angajamentele de finanare primite de la clientel

A 6072 - Cheltuieli cu angajamentele de garanie A 60721 - Cheltuieli cu angajamentele de garanie primite de la instituii de credit A 60722 - Cheltuieli cu angajamentele de garanie primite de la clientel

A 6074 - Cheltuieli privind operaiunile cu instrumente financiare derivate

A 60741 - Cheltuieli privind operaiunile cu instrumente financiare derivate de curs de schimb A 60742 - Cheltuieli privind operaiunile cu instrumente financiare derivate de rat a dobnzii A 60743 - Cheltuieli privind operaiunile cu instrumente financiare derivate pe aciuni i indici bursieri A 60744 - Cheltuieli privind operaiunile cu alte instrumente financiare derivate A 60747 - Cheltuieli cu dobnzile aferente instrumentelor financiare derivate A 60749 - Costuri de tranzacionare

A 6075 - Cheltuieli cu instrumentele de acoperire A 6077 - Cheltuieli cu alte angajamente primite

A 608 - Cheltuieli cu prestaiile de servicii financiare A 6081 - Cheltuieli cu mijloacele de plat A 6087 - Alte cheltuieli cu prestaiile de servicii financiare

A 609 - Alte cheltuieli de exploatare A 6092 - Cota-parte privind activitile i activele controlate n comun A 6093 - Venituri retrocedate privind activitile i activele controlate n comun A 6099 - Cheltuieli diverse de exploatare

Grupa 61 - Cheltuieli cu personalul A 611 - Cheltuieli cu salariile personalului A 612 - Cheltuieli privind asigurrile i protecia social

A 6121 - Contribuia unitii la asigurrile sociale A 6122 - Contribuia unitii pentru ajutorul de omaj A 6123 - Contribuia angajatorului pentru asigurrile sociale de sntate A 6127 - Alte cheltuieli privind asigurrile i protecia social

A 613 - Cheltuieli cu tichetele de mas acordate salariailor A 617 - Alte cheltuieli privind personalul Grupa 62 - Cheltuieli cu alte impozite, taxe i vrsminte asimilate A 621 - Cheltuieli cu alte impozite, taxe i vrsminte asimilate Grupa 63 - Cheltuieli cu materialele, lucrrile i serviciile executate de teri A 631 - Cheltuieli cu materialele

A 6311 - Cheltuieli cu materialele consumabile A 6312 - Cheltuieli privind combustibilii A 6313 - Cheltuieli privind piesele de schimb A 6317 - Cheltuieli privind alte materiale

A 632 - Cheltuieli privind materialele de natura obiectelor de inventar A 633 - Cheltuieli privind alte stocuri A 634 - Cheltuieli cu lucrrile i serviciile executate de teri

A 6341 - Cheltuieli de ntreinere i reparaii A 6342 - Cheltuieli privind energia i apa A 6343 - Cheltuieli potale i taxe de telecomunicaii A 6344 - Cheltuieli cu colaboratorii i de intermediere A 6345 - Cheltuieli cu deplasri, detari, transferri i transportul personalului i bunurilor A 6347 - Alte cheltuieli cu lucrrile i serviciile executate de teri

A 63471 - Cheltuieli cu primele de asigurare

606 - Expenses related to foreign exchange operations6061 Expenses from exchange rate differences related to currency transactions6069 - Commissions

607 - Expenses related to off-balance sheet operations and derivatives operations

6071 - Expenses with financing commitments60711 - Expenses with financing commitments received from other banks60712 - Expenses with financing commitments received from customers

6072 - Expenses with guarantee commitments60721 - Expenses with guarantee commitments received from other banks60722 - Expenses with guarantee commitments received from customers

6074 Expenses related to derivatives operations60741 Expenses related to derivatives

operations for foreign exchange rate60742 Expenses related to derivatives

operations for interest rate 60743 Expenses related to derivatives

operations for shares and quotations60744 Expenses related to other derivatives

operations60747 Expenses with interests related to

derivatives operations60749 Transactional costs

6075 Expenses with hedging instruments6077 Expenses with other commitments received

608 - Expenses with financial services6081 - Expenses related to bank transfers6087 - Other expenses with financial services

609 - Other bank operating expenses6092 - Prorate of expenses incurred in banking activities shared with third parties6093 - Transfers of revenues obtained front banking activities shared with third parties6099 - Sundry bank operating expenses

Group 61 - Personnel expenses611 - Wages and salaries612 - Social security charges

6121 - Company contribution to social security6122 - Company contribution to unemployment fund6123 Employers contribution to medical social insures 6127 - Other social security charges

613 Expenses with lunch tickets granted to personnel617 - Other personnel expenses

Group 62 Taxes, duties and similar payments627 - Other taxes, duties and similar paymentsGroup 63 - Materials and third party services631 - Purchases of materials

6311 - Consumables6312 - Fuel6313 - Spare parts6317 - Purchases of other materials

632 - Purchases of materials treated like inventory objects633 - Purchases of other inventories

634 - Third party services6341 - Maintenance and repair6342 - Electricity, heating and water6343 - Postage and telecommunication6344 - Civil contract staff and commission expenses6345 - Travel and transport of personnel expenses6347 - Other third party services

63471 - Insurance expenses63472 - Royalties and rental expenses63479 - Other expenses

Page 11 of 18


A 63472 - Cheltuieli cu redevenele privind concesiunile A 63479 - Alte cheltuieli

A 635 - Cheltuieli de protocol, reclam i publicitate Grupa 64 -Cheltuieli diverse de exploatare A 641 - Cota - parte din cheltuielile sediului social A 644 - Cheltuieli din reevaluarea imobilizrilor corporale A 645 - Pierderi din cedarea prilor n cadrul societilor comerciale legate, a titlurilor de participare i a titlurilor activitii de portofoliu A 646 - Pierderi din cedarea i casarea imobilizrilor corporale i necorporale

A 6461 - Pierderi din cedarea i casarea imobilizrilor corporale A 6462 - Pierderi din cedarea i casarea imobilizrilor necorporale

A 649 - Alte cheltuieli diverse de exploatare A 6491 - Despgubiri, amenzi i penaliti A 6492 - Donaii i subvenii acordate A 6493 - Cheltuieli privind sponsorizrile A 6494 - Pierderi din debitori diveri A 6495 - Dobnzi la mprumuturile primite de la acionari i la alte mprumuturi

A 64951 - Dobnzi la mprumuturile primite de la acionari A 64952 - Dobnzi la alte mprumuturi primite

A 6497 - Alte cheltuieli diverse de exploatare Grupa 65 - Cheltuieli cu amortizrile privind imobilizrile necorporale i corporale A 651 - Cheltuieli cu amortizrile imobilizrilor necorporale A 652 - Cheltuieli cu amortizrile imobilizrilor corporale Grupa 66 - Cheltuieli cu ajustari pentru depreciere, provizioane i pierderi din creane nerecuperabile A 661 - Cheltuieli cu ajustari pentru deprecierea creanelor din operaiuni interbancare

A 6611 - Cheltuieli cu ajustari pentru deprecierea creditelor A 6612 - Cheltuieli cu ajustari pentru deprecierea dobnzilor

A 662 - Cheltuieli cu ajustari pentru deprecierea creanelor din operaiuni cu clientela, precum i din operaiuni ntre instituiile financiare nebancare i instituiile de credit

A 6621 - Cheltuieli cu ajustari pentru deprecierea creditelor A 6622 - Cheltuieli cu ajustari pentru deprecierea dobnzilor

A 663 - Cheltuieli cu ajustari pentru depreciere privind operaiuni cu titluri i operaiuni diverse

A 6631 - Cheltuieli cu ajustari pentru deprecierea titlurilor

A 66311 - Cheltuieli cu ajustari pentru deprecierea titlurilor de plasament A 66312 - Cheltuieli cu ajustari pentru deprecierea titlurilor de investiii

A 6633 - Cheltuieli cu ajustari pentru deprecierea stocurilor A 6637 - Cheltuieli cu ajustari pentru deprecierea creanelor din operatiuni cu titluri si operatiuni diverse

A 664 - Cheltuieli cu ajustari pentru deprecierea valorilor imobilizate

A 6641 - Cheltuieli cu ajustari pentru deprecierea prilor deinute n cadrul societilor comerciale legate, a titlurilor de participare i a titlurilor activitii de portofoliu A 6642 - Cheltuieli cu ajustari pentru deprecierea imobilizrilor

A 66421 - Cheltuieli cu ajustari pentru deprecierea imobilizrilor n curs A 66422 - Cheltuieli cu ajustari pentru deprecierea imobilizrilor necorporale A 66423 - Cheltuieli cu ajustari pentru deprecierea imobilizrilor corporale

A 6643 - Cheltuieli cu ajustari pentru operaiunile de leasing financiar A 6647 - Cheltuieli cu ajustari pentru deprecierea creanelor aferente valorilor imobilizate

A 665 - Cheltuieli cu provizioane A 6651 - Cheltuieli cu provizioane pentru riscuri de executare a angajamentelor prin semntur A 6652 - Cheltuieli cu provizioane pentru faciliti

635 - Advertising, promotion and entertainingGroup 64- Sundry operating expenses641 - Prorate of headquarters expenses644 Expenses for non-current assets revaluation645 Losses form disposals of investments in subsidiaries and associated companies, long term investments and portfolio investments 646 - Loss on sales and disposals of non-current assets

6461 - Loss on sales and disposals of tangible assets6462 - Loss on sales and disposals of intangible assets

649 - Other sundry operating expenses6491 Compensation, fines and penalties6492 Donations and subvention granted6493 Expenses related to sponsorship6494 Losses with sundry debtors6495 Interests related to loans received from

shareholders and other loans64951 - Interests related to loans received from shareholders64952 Interests related to other loans

6497 Other sundry operating expenses Group 65 - Depreciation expense related to intangible and tangible non-current assets651 - Depreciation expense related to intangible assets652 - Depreciation expense related to tangible assetsGroup 66 Expenses with adjustments for impairment, provisions and losses on unrecoverable amounts 661 Impairment losses for money market operations receivables

6611 - Impairment losses expense for principal6612 - Impairment losses expense for interest

662 - Impairment losses for customer operations receivables6621 - Impairment losses for principal6622 - Impairment losses for interest

663 - Impairment losses for securities and sundry operations6631 - Impairment losses for depreciation of securities

66311 - Impairment losses for depreciation of short term placement securities66312 - Impairment losses for investments

6633 - Impairment losses for depreciation of inventories6637- Impairment losses for overdue and doubtful receivables

664 - Impairment losses for non-current assets6641 - Impairment losses for depreciation of investments in subsidiaries and associated companies and portfolio investments6642 - Impairment losses for temporary depreciation of fixes assets

66421 - Impairment losses for temporary depreciation of fixed assets in progress66422 - Impairment losses for temporary depreciation of fixed assets for operating activity66423 - Impairment losses for temporary depreciation of fixed assets used in non-banking activities

6643 Impairment losses for financial leasing operations6647 - Impairment losses for overdue and doubtful receivables

665 Provisions expenses 6651 - Provision expense for risk of execution of commitments by signature6652 - Provision expense for facilities granted to personnel6653 - Provision expense for country risk6654 Provision expense for reorganization6656 Provision expense for taxes6657 Other provision expense

Page 12 of 18


acordate personalului A 6653 - Cheltuieli cu provizioane pentru risc de ar A 6654 - Cheltuieli cu provizioane pentru restructurare A 6656 - Cheltuieli cu provizioane pentru impozite A 6657 - Cheltuieli cu alte provizioane

A 667 - Pierderi din creane nerecuperabile acoperite cu provizioane A 668 - Pierderi din creane nerecuperabile neacoperite cu provizioane Grupa 67 - Cheltuieli extraordinare A 671 - Cheltuieli privind calamitile i alte evenimente similare Grupa 69 - Cheltuieli cu impozitul pe profit i alte impozite A 691 - Cheltuieli cu impozitul pe profit A 699 - Alte cheltuieli cu impozitele care nu apar n elementele de mai sus

667 - Losses on unrecoverable amounts fully provided for668 - Losses on unrecoverable amounts not provided forGroup 67- Extraordinary expenses671 - Extraordinary expenses related to natural disasters and similar eventsGroup 69 - Tax on profits691 - Tax on profits699 Other expenses with taxes which werent mentioned in the elements above

CLASA 7 - VENITURI

Grupa 70 - Venituri din activitatea de exploatare P 701 - Venituri din operaiunile de trezorerie i operaiunile interbancare

P 7011 - Dobnzi de la Banca Naional a Romniei P 7012 - Dobnzi de la conturile de corespondent P 7013 - Dobnzi de la conturile de depozite la instituii de credit

P 70131 - Dobnzi de la depozitele la vedere P 70132 - Dobnzi de la depozitele la termen P 70133 - Dobnzi de la depozitele colaterale

P 7014 - Dobnzi de la creditele acordate instituiilor de credit

P 70141 - Dobnzi de la creditele de pe o zi pe alta P 70142 - Dobnzi de la creditele la termen

P 7015 - Dobnzi de la valorile primite n pensiune P 70151 - Dobnzi de la valorile primite n pensiune de pe o zi pe alta P 70152 - Dobnzi de la valorile primite n pensiune la termen

P 7017 - Alte venituri din dobnzi P 7018 - Dobnzi din creane restante i ndoielnice P 7019 - Comisioane

P 702 - Venituri din operaiunile cu clientela P 7021 - Dobnzi de la creane comerciale i credite acordate clientelei

P 70211 - Dobnzi de la operaiunile de scont, forfetare i alte creane comerciale P 70212 - Dobnzi de la operaiunile de factoring P 70213 - Dobnzi de la creditele de trezorerie P 70214 - Dobnzi de la creditele de consum i vnzri n rate P 70215 - Dobnzi de la creditele pentru finanarea operaiunilor de comer exterior P 70216 - Dobnzi de la creditele pentru finanarea stocurilor i pentru echipamente P 70217 - Dobnzi de la creditele pentru investiii imobiliare P 70218 - Dobnzi de la alte credite acordate clientelei

P 7022 - Dobnzi de la creditele acordate instituiilor financiare

P 70221 - Dobnzi de la creditele de pe o zi pe alta P 70222 - Dobnzi de la creditele la termen

P 7023 - Dobnzi de la valorile primite n pensiune P 70231 - Dobnzi de la valorile primite n pensiune de pe o zi pe alta P 70232 - Dobnzi de la valorile primite n pensiune la termen

P 7024 - Dobnzi de la conturile curente debitoare P 7027 - Alte venituri din dobnzi P 7028 - Dobnzi din creane restante i ndoielnice P 7029 - Comisioane

P 703 - Venituri din operaiunile cu titluri P 7031 - Dobnzi de la titlurile primite n pensiune livrat

7th Class - REVENUES ACCOUNTS

Group 70 - Operating revenues701 - Money market and treasury operations revenues

7011 - Interest from National Bank of Romania7012 - Interest on correspondent accounts7013 - Interest on deposits with other banks


7014 - Interest on loans granted to other banks70141 - Interest on over-night loans70142 - Interest on term loans70143 - Interest on financial loans

7015 - Interest related to loans granted, secured with securities

70151 - Interest related to loans granted over-night70152 - Interest related to loans granted on term

7017 - Other interest revenues7018 - Interest from overdue and doubtful receivables7019 - Commissions

702 - Customer transactions revenues7021 - Interest on trade finance and loans granted to customers

70211 - Interest from discount and other trade finance operations70212 - Interest from factoring operations70213 - Interest from working capital loans70214 - Interest from consumer loans and installments sales 70215 Interest from financing foreign trade operations70216 - Interest from financing inventories and equipment loans70217 - - Interest from real-estate investments loans70218 - Interest from other loans granted to customers

7022 - Interest from loans granted to financial customers70221 - Interest from over-night loans70222 - Interest from loans on term

7023 - Interest from loans granted, secured with securities

70231 - Interest from loans granted over-night70232 - Interest from loans granted on term

7024 - Interest from current accounts (on debit balances)7027 - Other interest revenues7028 - Interest from overdue and doubtful receivables7029 - Commissions

703 - Revenues from securities operations7031 - Interest from loans granted, secured with securities delivered by the borrower7032 - Revenues front transaction securities

Page 13 of 18


P 7032 - Venituri din titlurile de tranzacie P 7033 - Venituri din titlurile de plasament

P 70331 - Dobnzi P 70333 - Dividende i venituri asimilate P 70336 - Venituri din cesiune

P 7034 - Venituri din titlurile de investiii P 70341 - Dobnzi P 70342 - Venituri din prime P 70343 - Venituri din cesiune

P 7036 - Venituri din datorii constituite prin titluri P 7037 - Venituri diverse din operaiunile cu titluri P 7038 - Dobnzi din creane restante i ndoielnice P 7039 - Comisioane

P 704 - Venituri din operaiunile de leasing P 7041 - Dobnzi aferente creanelor din operaiuni de leasing financiar P 7042 - Venituri din chirii P 7048 - Dobnzi din creane restante i ndoielnice P 7049 - Comisioane

P 705 - Venituri din credite subordonate, pri n cadrul societilor comerciale legate, titluri de participare i titluri ale activitii de portofoliu

P 7051 - Dobnzi de la creditele subordonate la termen P 7052 - Dobnzi de la creditele subordonate pe durat nedeterminat P 7053 - Dividende i venituri asimilate P 7058 - Dobnzi din creane restante i ndoielnice P 7059 - Comisioane

P 706 - Venituri din operaiunile de schimb P 7061 - Venituri din diferene de curs valutar aferente tranzaciilor n valut P 7069 - Comisioane

P 707 - Venituri din operaiunile n afara bilanului i operaiunile cu instrumente financiare derivate

P 7071 - Venituri din angajamentele de finanare P 70711 - Venituri din angajamentele de finanare n favoarea instituiilor de credit P 70712 - Venituri din angajamentele de finanare n favoarea clientelei

P 7072 - Venituri din angajamentele de garanie P 70721 - Venituri din angajamentele de garanie n favoarea instituiilor de credit P 70722 - Venituri din angajamentele de garanie n favoarea clientelei

P 7074 - Venituri privind operaiunile cu instrumente financiare derivate

P 70741 - Venituri privind operaiunile cu instrumente financiare derivate de curs de schimb P 70742 - Venituri privind operaiunile cu instrumente financiare derivate de rat a dobnzii P 70743 - Venituri privind operaiunile cu instrumente financiare derivate pe aciuni i indici bursieri P 70744 - Venituri privind operaiunile cu alte instrumente financiare derivate P 70747 - Venituri din dobnzi aferente instrumentelor financiare derivate P 70749 - Comisioane

P 7075 - Venituri din instrumentele de acoperire P 7077 - Venituri din alte angajamente date

P 708 - Venituri din prestaiile de servicii financiare P 7081 - Comisioane privind titlurile gestionate sau n depozit P 7082 - Comisioane privind operaiunile cu titluri efectuate n contul clientelei P 7083 - Comisioane din activitile de asisten i consultan

P 70831 - Comisioane din activitile de asisten i consultan pentru persoane fizice P 70832 - Comisioane din activitile de asisten i consultan pentru persoane juridice P 70839 - Alte comisioane

P 7085 - Venituri privind mijloacele de plat P 7087 - Alte venituri din prestaiile de servicii financiare

7033 - Revenues from short term placement securities70331 - Interest70333 - Dividends and similar revenues70336 - Revenues from disposals

7034 - Revenues from investment securities70341 - Interest70342 - Revenues from premiums70343 Revenues from disposal

7036 - Revenues from debentures7037 - Sundry revenues from securities operations7038 - Interest front overdue and dou1 receivables7039 - Commissions

704 - Revenues from leasing operations7041 - Revenues from financial leasing operations7042 - Revenues from rental7048 - Revenues from overdue and doubtful receivable7049 - Commissions

705 - Revenues from subordinated loans, investments in subsidiaries and associated companies and portfolio investments

7051 - Interest from subordinated loans on term7052 - Interest from subordinated loans with undetermined maturity7053 - Dividends and similar revenues7058 - Interest from overdue and doubtful receivables7059 - Commissions

706 - Revenues from foreign exchange operations7061 Revenues from exchange-rate differences related to currency transactions7069 - Commissions

707 - Revenues from off-balance sheet operations and derivatives operations

7071 - Revenues from financing commitments70711 - Revenues from financing commitments on behalf of other banks70712 - Revenues from financing commitments on behalf of customers

7072 Revenues from guarantee commitments 70721 - Revenues from guarantee commitments on behalf of other banks70722 - Revenues from guarantee commitments on behalf of customers

7074 Revenues related to derivatives operations70741 Revenues related to derivatives

operations for foreign exchange rate70742 Revenues related to derivatives

operations for interest rate 70743 Revenues related to derivatives

operations for shares and quotations70744 Revenues related to other derivatives

operations70747 Revenues with interests related to

derivatives operations70749 - Commissions

7075 Revenues with hedging instruments7077 Revenues with other commitments received

708 - Revenues from financial services7081 - Commissions related to administrated or deposited securities7082 - Commissions related to securities operations in customers account7083 - Commissions from assistance and consulting activities

70831 - Commissions from assistance and consulting activities for individuals70832 - Commissions from assistance and consulting activities for companies70839 - Other commissions

7085 - Revenues related to bank transfers7087 - Other revenues from financial services

709 - Other bank operating revenues7092 - Prorate of revenues obtained from banking activities shared with third parties7093 - Transfers of expenses incurred in banking

Page 14 of 18


P 709 - Alte venituri din activitatea de exploatare P 7092 - Cota-parte privind activitile i activele controlate n comun P 7093 - Cheltuieli refacturate privind activitile i activele controlate n comun P 7094 - Transferuri de cheltuieli de exploatare P 7099 - Venituri diverse de exploatare

Grupa 74 - Venituri diverse din exploatare P 741 - Cota-parte din cheltuielile sediului social p 744 - Venituri din reevaluarea imobilizrilor corporale P 745 - Venituri din cedarea prilor n cadrul societilor comerciale legate, a titlurilor de participare i a titlurilor activitii de portofoliu P 746 - Venituri din cedarea i casarea imobilizrilor corporale i necorporale

P 7461 - Venituri din cedarea i casarea imobilizrilor corporale P 7462 - Venituri din cedarea i casarea imobilizrilor necorporale

P 747 - Venituri accesorii P 7471 - Venituri din alte activiti P 7479 - Alte venituri accesorii

P 74791 - Venituri din operaiuni de intermediere n domeniul asigurrilor P 74799 - Venituri accesorii diverse

P 749 - Alte venituri diverse din exploatare P 7492 - Cota-parte din subveniile de investiii trecut la venituri P 7493 - Venituri din subvenii de exploatare

P 74931 - Venituri din subvenii de exploatare aferente veniturilor din activitatea de exploatare P 74932 - Venituri din subvenii de exploatare pentru materii prime i materiale consumabile P 74933 - Venituri din subvenii de exploatare pentru plata personalului P 74934 - Venituri din subvenii de exploatare pentru asigurri i protecia social P 74935 - Venituri din subvenii de exploatare pentru alte cheltuieli de exploatare P 74936 - Venituri din subvenii de exploatare aferente altor venituri

P 7494 - Venituri din producia de imobilizri P 7495 - Venituri privind bunurile mobile i imobile din executarea creanelor P 7499 - Alte venituri

P 74991 - Venituri din despgubiri, amenzi i penaliti P 74992 - Venituri din donaii P 74997 - Alte venituri diverse de exploatare

Grupa 76 - Venituri din ajustari pentru depreciere, provizioane i recuperri de creane amortizate P 761 - Venituri din ajustari pentru deprecierea creanelor din operaiuni interbancare

P 7611 - Venituri din ajustari pentru deprecierea creditelor P 7612 - Venituri din ajustari pentru deprecierea dobnzilor

P 762 - Venituri din ajustari pentru deprecierea creanelor din operaiuni cu clientela, precum i din operaiuni ntre instituiile financiare nebancare i instituiile de credit

P 7621 - Venituri din ajustari pentru deprecierea creditelor P 7622 - Venituri din ajustari pentru deprecierea dobnzilor

P 763 - Venituri din ajustari pentru depreciere privind operaiuni cu titluri i operaiuni diverse

P 7631 - Venituri din ajustari pentru deprecierea titlurilor P 76311 - Venituri din ajustari pentru deprecierea titlurilor de plasament P 76312 - Venituri din ajustari pentru deprecierea titlurilor de investiii

P 7633 - Venituri din ajustari pentru deprecierea stocurilor P 7637 - Venituri din ajustari pentru deprecierea creanelor din operatiuni cu tituluri si operatiuni diverse

P 764 - Venituri din ajustari pentru deprecierea valorilor imobilizate P 7641 - Venituri din ajustari pentru deprecierea prilor deinute n cadrul societilor comerciale legate, a titlurilor

activities shared with third parties7094 - Transfers of bank operating expenses7099 - Sundry bank operating revenues

Group 74- Sundry operating revenues741 - Prorate of the headquarters expenses744 Revenues from non-assets revaluation745 Revenues from disposals of investments in subsidiaries and associated companies, long term investments and portfolio investments746 - Revenues from sales and disposals of non-current assets

7461 - Revenues from sales and disposals of tangible assets7462 - Revenues from sales and disposals of intangible assets

747 - Auxiliary revenues7471 - Revenues from other activities7479 - Other auxiliary revenues

74791 Revenues from intermediation in assurance field

74799 - Sundry auxiliary revenues749 - Other sundry operating revenues

7492 - Investment subsidies transferred to revenues7493 - Revenues from operating subsidies

74931 - Revenues from operating subsidies related to operating activity

74932 - Revenues from operating subsidies related to raw materials and consumables

74933 - Revenues from operating subsidies for employees wages74934 - Revenues from operating subsidies for

social security74935 - Revenues from operating subsidies for

other operational expenses74936 - Revenues from operating subsidies

related to other revenues7494 - Revenues from own capitalized work7495 - Revenues obtained from enforcing collaterals 7499 - Other revenues

74991 - Revenues from compensation, fines and penalties

74992 Revenues from donations74997 Other sundry operating revenues

Group 76 - Release of provisions, recovery of amortized receivable and adjustment to inflation 761 Revenues from impairment losses of money market operations receivables

7611 - Revenues from impairment losses of principal7612 - Revenues from impairment losses of interest

762 - Revenues from impairment losses of customer operations receivables

7621 - Revenues from impairment losses of principal7622 - Revenues from impairment losses of interest

763 - Revenues from impairment losses related to securities and sundry operations

7631 - Revenues from impairment losses of securities76311 - Revenues from impairment losses of short term placement securities76312- Revenues from impairment losses of investments

7633 - Revenues from impairment losses of inventories7637 - Revenues from impairment losses of overdue and doubtful receivables

764 - Revenues from impairment losses of non-current assets7641 - Revenues from impairment losses of investments in subsidiaries and associated companies and portfolio investments7642- Revenues from impairment losses of fixed assets

76421 - Revenues from impairment losses of fixed assets in progress76422 - Revenues from impairment losses of fixed assets for operating activity76423 - Revenues from impairment losses of fixed assets used in non-banking activities

7643 Revenues from impairment losses related to financial leasing operations

Page 15 of 18


de participare i a titlurilor activitii de portofoliu P 7642 - Venituri din ajustari pentru deprecierea imobilizrilor

P 76421 - Venituri din ajustari pentru deprecierea imobilizrilor n curs P 76422 - Venituri din ajustari pentru deprecierea imobilizrilor necorporale P 76423 - Venituri din ajustari pentru deprecierea imobilizrilor corporale

P 7643 - Venituri din ajustari pentru depreciere aferente operaiunilor de leasing financiar P 7647 - Venituri din ajustari pentru deprecierea creanelor aferente valorilor imobilizate

P 765 - Venituri din provizioane P 7651 - Venituri din provizioane pentru riscuri de executare a angajamentelor prin semntur P 7652 - Venituri din provizioane pentru faciliti acordate personalului P 7653 - Venituri din provizioane pentru risc de ar P 7654 - Venituri din provizioane pentru restructurare P 7656 - Venituri din provizioane pentru impozite P 7657 - Venituri din alte provizioane

P 767 - Venituri din recuperri de creane amortizate Grupa 77 - Venituri extraordinare P 771 - Venituri din subvenii pentru evenimente extraordinare i altele similare

7647- Revenues from impairment losses of overdue and doubtful receivables

765 - Release of provisions 7651 - Release of provisions for risks of execution of commitments by signature7652 - Release of provisions for facilities granted to personnel7653 - Release of provisions for country risk7654 Release of provisions for reorganization7656 Release of provision for taxes7657 - Release of provisions for other risks and charges

767 - Revenues from recovery of amortized receivables

Group 77 - Extraordinary revenues771 - Revenues from subvention for extraordinary events and similar

CLASA 9 - OPERAIUNI N AFARA BILANULUI

Grupa 90 - Angajamente de finanare A 901 - Angajamente n favoarea instituiilor de credit P 902 - Angajamente primite de la instituii de credit A 903 - Angajamente n favoarea clientelei

A 9031 - Deschideri de credite confirmate A 90311 - Garanii imobiliare A 90312 - Deschideri de credite documentare A 90319 - Alte deschideri de credite

confirmate A 9032 - Acceptri sau angajamente de plat A 9039 - Alte angajamente n favoarea clientelei

P 904 - Angajamente primite de la clientel Grupa 91 - Angajamente de garanie A 911 - Cauiuni, avaluri i alte garanii date instituiilor de credit

A 9111 - Confirmri de deschideri de credite documentare

A 9112 - Acceptri de plat A 9119 - Alte garanii date instituiilor de credit

P 912 - Cauiuni, a valuri i alte garanii primite de la instituii de credit

A 913 - Garanii date pentru clientel A 9131 - Cauiuni i avaluri

A 91311 - Cauiuni imobiliare A 91312 - Cauiuni administrative i fiscale A 91313 - Garanii financiare A 91314 - Garanii de rambursare a creditelor

acordate de alte instituii A 91319 - Alte cauiuni i avaluri

A 9139 - Alte garanii date pentru clientel P 914 - Garanii primite de la clientel

P 9141 - Garanii primite de la instituiile administraiei publice i asimilate

P 9142 - Garanii primite de la societi de asigurare i reasigurare

P 9143 - Garanii primite de la alte instituii financiare P 9144 - Garanii primite de la instituii nefinanciare P 9145 - Ipoteci imobiliare P 9146 - Gajuri cu deposedare P 9147 - Gajuri fr deposedare P 9149 - Alte garanii primite de la clientel

Grupa 92 - Angajamente privind titlurile A 921 - Titluri de primit

A 9211 - Titluri vndute cu posibilitate de rscumprare A 9219 - Alte titluri de primit

9th Class - OFF-BALANCE SHEET OPERATIONS

Group 90 - Financing commitments901 - Commitments on behalf of other banks902 - Commitments received from other banks903 - Commitments on behalf of customers

9031 - Openings of continued loans90311 - Real estate guarantees90312 - Openings of documentary credit90319 - Other openings of confirmed loans

9032 - Payment acceptance or commitments9039 - Other commitments on behalf of customers

904 - Commitments received from customers Group 91 - Guarantee commitments911 - Warranties, endorsements and other guarantees granted to other banks

9111 - Confirmation of documentary credit openings9112 - Payment acceptance9119 - Other guarantees granted to other banks

912 - Warranties, endorsements and other guarantees received from other banks913 - Guarantees granted to customers

9131 Warranties and endorsements91311 - Real estate guarantees91312- Administrative and fiscal guarantees91313 - Financial guarantees91314 - Guarantees for repayment of loans granted by other banks91319 Other warranities and endorsements

9139 - Other guarantees granted to customers914 - Guarantees received from customers

9141 - Guarantees received from public administration and similar institutions9142

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