Professional Documents
Culture Documents
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Introducere
Prezentul standard este elaborat n baza Directivelor UE, Cadrului general conceptual pentru
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trezorerie.
Obiectiv
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Domeniu de aplicare
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Fluxuri de numerar LQWUULLVDXLHLULGHPLMORDFHLGRFXPHQWHEQHWL
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6LWXDLLILQDQFLDUH VHWGHUDSRDUWHFDUHFRQLQLQIRUPDLLSULYLQGSR]LLDILQDQFLDUSHUIRUPDQD
ILQDQFLDUPRGLILFULOHFDSLWDOXOXLSURSULXLIOX[XULOHGHQXPHUDUale HQWLWLi SHRSHULRDGGHJHVWLXQH
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6LWXDLLOHILQDQFLDUHFRPSOHWHFXSULQG
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VLWXDLDGHSURILWLSLHUGHUH
VLWXDLDPRGLILFULORUFDSLWDOXOXLSURSULX
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FRQWLQXLWDWHD DFWLYLWLL SUHYHGH vQWRFPLUHD VLWXDLLORU ILQDQFLDUH SRUQLQG GH OD LSRWH]D F
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IULQWHQLDVDXQHFHVLWDWHD de aLOLFKLGDVDXUHGXFHvQPRGVHPQLILFDWLYDFWLYLWDWHDQFD]XOvQFDUH
VLWXDLLOHILQDQFLDUHQXVHvQWRFPHVFFRQIRUPSULQFLSLXOXLFRQWLQXLWLLDFWLYLWLLWUHEXLHSUH]HQWDWED]D
GHvQWRFPLUHDVLWXDLLORUILQDQFLDUHLPRWLYXOSHQWUXFDUHHQWLWDWHDQXSRDWHVLFRQWLQXHDFWLYLWDWHD
contabilitatea de angajamente LPSXQH UHFXQRDWHUHD HOHPHQWHORU VLWXDLLORU ILQDQFLDUH FX
H[FHSLD HOHPHQWHORU VLWXDLHL IOX[XULORU GH QXPHUDU SH PVXUD DSDULLHL DFHVWRUD LQGLIHUHQW GH
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necompensarea FRQVWvQSUH]HQWDUHDGLVWLQFWvQVLWXDLLOHILQDQFLDUHDDFWLYHORULGDWRULLORU
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D vQ XUPDXQHL PRGLILFULVHPQLILFDWLYHvQ QDWXUDDFWLYLWLL HQWLWLLVDXvQ urma unei analize a
LQGLFDWRULORU VLWXDLLORU ILQDQFLDUH HVWH PDL UHOHYDQW R DOW SUH]HQWDUH VDX FODVLILFDUH D HOHPHQWHORU
VLWXDLLORUILQDQFLDUHLQvQGFRQWGHPHWRGHOHLSURFHGHHOHSROLWLFLlor contabile HODERUDWHFRQIRUP61&
3ROLWLFLFRQWDELOHPRGLILFULDOHHVWLPULORUFRQWDELOHHURULLHYHQLPHQWHXOWHULRDUH
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VLWXDLLORUILQDQFLDUH
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inteligibilitatea LQIRUPDLLOH WUHEXLH FODVLILFDWH FDUDFWHUL]DWH L SUH]HQWDWH vQ PRG FODU L
FRQFLV
UHOHYDQD LQIRUPDLLOH WUHEXLH V ILH LPSRUWDQWH SHQWUX XWLOL]DWRUL L VL DMXWH SH DFHWLD V
evalueze evenimentele WUHFXWH SUH]HQWH VDX YLLWRDUH V FRQILUPH VDX V FRUHFWH]H HYDOXULOH ORU
DQWHULRDUH
credibilitatea LQIRUPDLLOHWUHEXLHVILHFRPSOHWHQHXWUHLIUHURULVHPQLILFDWLYH
comparabilitatea VLWXDLLOH ILQDQFLDUH WUHEXLH V FRQLQ LQIRUPDLL FRPSarative aferente
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SHUPLWDOWIHO
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SUHY]XWHvQSFWHVWHQHFHVDUFD
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FormXODUHOHLFRQLQXWXOVLWXDLLORUILQDQFLDUH
Reguli generale
6LWXDLLOHILQDQFLDUHVHvQWRFPHVFFRQIRUPIRUPXODUHORUGLQDQH[HOHODSUH]HQWXOVWDQGDUG
6LWXDLLOHILQDQFLDUHVHvQWRFPHVFLVHSUH]LQWDQXDOQFD]XOPRGLILFULLGDWHLGHUDSRUWDUHL
SUH]HQWULL VLWXDLLORU ILQDQFLDUH SH R SHULRDG PDL OXQJ VDX PDL VFXUW GH XQ DQ HQWLWDWHD WUHEXLH VH
GH]YOXLH
SHULRDGDDFRSHULWGHVLWXDLLOHILQDQFLDUH
PRWLYXOVWDELOLULLXQHLSHULRDGHGHJHVWLXQHPDLOXQJLVDXPDLVFXUWHGHXQDQL
IDSWXOFLQIRUPDLLOHGLQVLWXDLLOHILQDQFLDUHQXVvQWSHGHSOLQFRPSDUDELOHGHH[HPSOXSHQWUX
HQWLWLOHQRXvQUHJLVWUDWHSULPDSHULRDGGHJHVWLXQHVHFRQVLGHUSHULRDGDGLQGDWDvQUHJLVWUULLGHVWDWD
HQWLWLLSvQODGHFHPEULHDODFHOXLDLDQFDOHQGDULVWLFQFD]XOvQFDUHvQUHJLVWUDUHDGHVWDWDHQWLWLL
DUHORFGXSRFWRPEULHSULPDSHULRDGGHJHVWLXQHVHFRQVLGHUSHULRDGDGLQGDWDvQUHJLVWUULLGHVWDW
SvQODGHFHPEULHDOXUPWRUXOXLDQFDOHQGDULVWLF
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VXEGLYL]LXQLORUHQWLWLLDPSODVDWHSHWHULWRULXO5HSXEOLFLL0ROGRYD
6LWXDLLOHILQDQFLDUHVHvQWRFPHVFvQED]DLQIRUPDLLORUFRQWDELOHGXSUHIOHFWDUHDUH]XOWDWHORU
inventaULHULLSHntru confirmarea H[LVWHQHLLVWULLDFWLYHORULSDVLYHORU
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GRFXPHQWGHH[HPSOXvQUDSRUWXODQXDODOHQWLWLLVDXvQSURVSHFWXOGHHPLVLXQLDYDORULORUPRELOLDUH
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XUPWRDUHOHLQIRUPDLL
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actiYLWDWHDGHED]
IRUPDGHSURSULHWDWH
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HIHFWXDUHD OXFUULORU SUHPHUJWRDUH vQWRFPLULL VLWXDLLORU ILQDQFLDUH FXP DU IL LQYHQWDULHUHD
JHQHUDODHOHPHQWHORUFRQWDELOHGHFRQWDUHDFKHOWXLHOLORULYHQLWXULORUDQWLFLSDWHDIHUHQWHSHULRDGHLGH
JHVWLXQHGHWHUPLQDUHDLUHIOHFWDUHDGLIHUHQHORUGHFXUVYDOXWDUvQWRFPLUHDvQUHJLVWUULORUGHFRUHFWDUH
GHWHUPLQDUHDFRWHLFXUHQWHDDFWLYHORULPRELOL]DWHLGDWRULLORUSHWHUPHQOXQJHWF
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ODGDWDUDSRUWULLSULYLQG
activele UHVXUVHHFRQRPLFHLGHQWLILFDELOHLFRQWURODELOHGHFWUHHQWLWDWHFHSURYLQGLQIDSWH
HFRQRPLFHWUHFXWHGLQDFURUXWLOL]DUHVHDWHDSWRELQHUHDXQRUEHQHILFLLHFRQRPLFH
capitalul propriu PULPHDUPDVvQDFWLYHOHHQWLWLLGXSVFGHUHDGDWRULLORU
datoriile REOLJDLLDFWXDOHDOHHQWLWLLSURYHQLWHGLQIDSWHHFRQRPLFHWUHFXWHDFURUVWLQJHUH
FRQWULEXLHODRUHGXFHUHDUHVXUVHORUSXUWWRDUHGHEHQHILFLLHFRQRPLFH
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DFWLYHLPRELOL]DWHFDUHFXSULQGWRDWHFHOHODOWHDFWLYHFXH[FHSLDFHORUFLUFXODQWH
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SHQWUX R HQWLWDWH DFHVW FLFOX QX HVWH FODU GXUDWD OXL VH FRQVLGHU OXQL 6WRFXULOH FDUH VvQW YvQGXWH
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QHFRUSRUDOH vQ XWLOL]DUH L vQ FXUV GH H[HFXLH GHWHUPLQDW vQ FRQIRUPLWDWH FX 61& ,PRELOL]UL
QHFRUSRUDOHLFRUSRUDOH
Exemplul 1. 2HQWLWDWHODGDWDUDSRUWULLGLVSXQHGHXUPWRDUHOHLQIRUPDLL
- FRVWXOLPRELOL]ULORUQHFRUSRUDOHvQFXUVGHH[HFXLH 78 000 lei;
- FRVWXOLPRELOL]ULORUQHFRUSRUDOHvQXWLOL]DUH 450 000 lei;
- VXPDDPRUWL]ULLFXPXODWH- 85 000 lei;
- pierderile din depreciere - 24 000 lei.
&RQIRUP GDWHORU GLQ H[HPSOX HQWLWDWHD UHIOHFW vQ UG ,PRELOL]UL QHFRUSRUDOH GLQ ELODQ
valoarea cRQWDELODLPRELOL]ULORUQHFRUSRUDOHvQVXPGHOHL OHL lei
lei OHL
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Exemplul 2. 2HQWLWDWHODGDWDUDSRUWULLGLVSXQHGHXUPWRDUHOHLQIRUPDLL
- costul de intrare a mijloacelor fixe - 4 500 000 lei;
- DPRUWL]DUHDFXPXODW 870 000 lei;
- pierderea din depreciere 390 000 lei.
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GHWHUPLQDWSULQUHODLDUGUGUGUGUGUGUGUGUG
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FRQWDELOLWLLvQDJULFXOWXU
QUvQGXO&UHDQHFRPHUFLDOHVHvQVFULHYDORDUHDFUHDQHORUFXUHQWHDOHFXPSUWRULORUL
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conformitate FX61&&UHDQHLLQYHVWLLLILQDQFLDUH
Exemplul 3. 2HQWLWDWHODGDWDUDSRUWULLGLVSXQHGHXUPWRDUHOHGDWHFUHDQHOHFXPSUWRULORU
L FOLHQLORU GLQ DU OHL GLQ VWULQWDWH OHL VXPD SURYL]LRDQHORU FRUHFLLORU
SHQWUXFUHDQele compromise 45 000 lei.
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OHL OHLOHL OHL
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DILOLDWHFDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&&UHDQHLLQYHVWLLLILQDQFLDUHL61&3ULDILOLDWH
LFRQWUDFWHGHVRFLHWDWHFLYLO
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DFWLYHLSUHVWDWRULORUGHVHUYLFLLSHXQWHUPHQQXPDLPDUHGHOXQLFDUHVHGHWHUPLQvQFRQIRUPLWDWH
FX61&&UHDQHLLQYHVWLLLILQDQFLDUH
Q UvQGXULOH &UHDQH DOH EXJHWXOXL L &UHDQH DOH SHUVRQDOXOXL VH UHIOHFW VXPD
creaQHORU EXJHWXOXL L SHUVRQDOXOXL FDUH VH GHWHUPLQ vQ FRQIRUPLWDWH FX 61& &UHDQH L LQYHVWLLL
ILQDQFLDUH
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ORFDLXQHDGREvQ]LOHUHGHYHQHOHLDOWHYHQLWXULFDOFXODWHFUHDQHOHSUHOLPLQDWHSUHFXPLVXPDDOWRU
FUHDQH FXP DU IL FUHDQHOH FXUHQWH FDOFXODWH DOH FRPSDQLLORU GH DVLJXUDUH SULYLQG GHVSJXELULOH
FUHDQHOHRUJDQHORUGHDVLJXUULVRFLDOHFUHDQHOHSULYLQGUHFODPDLLOHvQDLQWDWHLUHFXQRVFXWHFUHDQHOH
SULYLQGDOWHRSHUDLL
QUvQGXULOH1XPHUDUvQFDVLHULHLODFRQWXULFXUHQWHL$OWHHOHPHQWHGHQXPHUDU
VHvQVFULHVXPDWRWDODQXPHUDUXOXLGLQFDVLHULHL UHVSHFWLY ODFRQWXULOHFXUHQWHvQPRQHGQDLRQDOL
YDOXW VWULQ D QXPeraUXOXL OD DOWH FRQWXUL EDQFDUH vQ H[SHGLLH L YDORDUHD GRFXPHQWHORU EQHWL
WLPEUHORU WD[HL GH VWDW PUFLORU SRWDOH ELOHWHORU GH FOWRULH SOWLWH ELOHWHORU GH WUDWDPHQW L RGLKQ
HWF
Q UvQGXULOH ,QYHVWLLL ILQDQFLDUH FXUHQWH vQ SUL nHDILOLDWH L ,QYHVWLii financiare
FXUHQWH vQ SUL DILOLDWH VH LQGLF YDORDUHD WLWOXULORU GH YDORDUH SURFXUDWH GHSR]LWHORU EDQFDUH
vPSUXPXWXULORU DFRUGDWH L DOWH LQYHVWLLL vQ SUL QHDILOLDWH FDUH VH GHWHUPLQ vQ FRQIRUPLWDWH FX 61&
&UHDQHLLQYHVWLLLILQDQFLDUH
Q UvQGXO $OWH DFWLYH FLUFXODQWH VH UHIOHFW VXPD FKHOWXLHOLORU DQWLFLSDWH FXUHQWH L
YDORDUHDDOWRUDFWLYHFLUFXODQWH
Q UvQGXO 7RWDO DFWLYH FLUFXODQWH VH LQGLF YDORDUHD WRWDO D DFWLYHORU FLUFXODQWH
determinat SULQ UHODLD UG+UG+UG+UG+UG+UG+UG+UGUGUG
UGUG+UGUG+UGUG
QUvQGXO7RWDODFWLYHVHvQVFULHYDORDUHDWRWDODDFWLYHORULPRELOL]DWHLFLUFXODQWHDOH
HQWLWLLGHWHUPLQDWSULQUHODLDUGUG
Capital propriu
n rndul 320 &DSLWDOVRFLDOLVXSOLPHQWDU VHvQVFULHYDORDUHDFDSLWDOXOXLVRFLDOVXSOLPHQWDU
QHYUVDWQHvQUHJLVWUDWLUHWUDVFDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&&DSLWDOSURSULXLGDWRULL
Exemplul 4. 2HQWLWDWHODGDWDUDSRUWULLGLVSXQHGHXUPWRDUHOHGDWHSULYLQGVROGXULOH
- capitalului social - 1 350 000 lei;
- capitalului suplimentar - 160 000 lei;
- FDSLWDOXOXLQHYUVDW- 240 000 lei;
- capitalului retras - 180 000 lei.
&RQIRUP GDWHORU GLQ H[HPSOX HQWLWDWHD vQVFULH vQ Undul &DSLWDO VRFLDO L VXSOLPHQWDU GLQ
ELODQVXPDGHOHL OHLOHL OHL OHL
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LDOWRUUH]HUYHFRQVWLWXLWHGHFWUHHQWLWDWH
QUvQGXO&RUHFLLDOHUH]XOWDWHORUDQLORUSUHFHGHQLVHvQVFULHUH]XOWDWXORELQXWDODQLORU
SUHFHGHQL GHSLVWDW vQ SHULRDGD GH JHVWLXQH SURILWXO FX FLIUH SR]LWLYH SLHUGHUHD FX VHPQXO PLQXV
vQWUHSDUDQWH]H
QUvQGXO3URILWQHUHSDUWL]DWSLHUGHUHQHDFRSHULWDODQLORUSUHFHGHQLVHUHIOHFWVXPD
SURILWXOXL QHUHSDUWL]DW SLHUGHULL QHDFRSHULWH DO DQLORU SUHFHGHQL FDUH VH GHWHUPLQ vQ FRQIRUPLWDWH FX
61&&DSLWDOSURSULXLGDWRULLSUHFXPLUH]XOWDWXOGLQWUDQ]LLDODQRLOHUHJOHPHQWULFRQWDELOH
QUvQGXO3URILWQHWSLHUGHUHQHWDOSHULRDGHLGHJHVWLXQHVHvQVFULHVXPDSURILWXOXL net
(SLHUGHULL QHWH DO SHULRDGHL GH JHVWLXQH vQWUH SDUDQWH]H FDUH VH GHWHUPLQ vQ VLWXDLD GH SURILW L
SLHUGHUH
Q UvQGXO 3URILW XWLOL]DW DO SHULRDGHL GH JHVWLXQH VH UHIOHFW vQWUH SDUDQWH]H VXPD
SURILWXOXL XWLOL]DW DO SHULRDGHL GH JHVWLXQH SHQWUX SODWD GLYLGHQGHORU FRQVWLWXLUHD UH]HUYHORU L vQ DOWH
VFRSXULFRQIRUPGHFL]LHLRUJDQXOXLGHFRQGXFHUHvPSXWHUQLFLWDOHQWLWLL
Q UvQGXO $OWH HOHPHQWH GH FDSLWDO SURSULX VH UHIOHFW VXPD DOWRU HOHPHQWH GH FDSLWDO
SURSULXFXPDUILGLIHUHQHOHGHUHHYDOXDUHDDFWLYHORULPRELOL]DWHSHQWUXHQWLWLOHFDUHDSOLFPRGHOXO
UHHYDOXULLFRQIRUP,)56VXEYHQLLOHSULPLWHGHFWUHHQWLWLOHFXSURSULHWDWHSXEOLFGHODDXWRULWLOH
DGPLQLVWUDLHL SXEOLFH FHQWUDOH L ORFDOH L GHFRQWDWH GXS vQGHSOLQLUHD FRQGLLLORU FRQWUDFWXDOH vQ
FRQIRUPLWDWHFX61&&DSLWDOSURSULXLGDWRULL
n rvQGXO 7RWDO FDSLWDO SURSULX VH vQVFULH WRWDOXO HOHPHQWHORU GH FDSLWDO SURSULX
GHWHUPLQDWSULQUHODLDUGUGUGUGUGUGUG
Datorii
Q UvQGXO &UHGLWH EDQFDUH SH WHUPHQ OXQJ VH UHIOHFW VXPD WRWDO D FUHGLWHORU Eancare
SULPLWHSHXQWHUPHQPDLPDUHGHOXQLGLQGDWDUDSRUWULL
QUvQGXOPSUXPXWXULSHWHUPHQOXQJVHUHIOHFWVXPDWRWDODvPSUXPXWXULORUSULPLWH
LQFOXVLYYDORDUHDREOLJDLXQLORUHPLVHLSODVDWHDFDPELLORUDFRUGDWHSHXQWHUPHQPDLPDUHGHOXQL
GLQGDWDUDSRUWULL
QUvQGXO'DWRULLSHWHUPHQOXQJSULYLQGOHDVLQJXOILQDQFLDUVHvQVFULHVXPDGDWRULLORUSH
WHUPHQOXQJDIHUHQWHSULQFLSDOXOXLYDORULLUDPEXUVDELOHSULYLQGRSHUDLLOHGHOHDVLQJILQDQFLDUFDUHVH
GHWHUPLQvQFRQIRUPLWDWHFX61&&RQWUDFWHGHOHDVLQJ
QUvQGXO$OWHGDWRULLSHWHUPHQOXQJVHUHIOHFWVXPDYHQLWXULORUDQWLFLSDWHILQDQULORU
LvQFDVULORUFXGHVWLQDLHVSHFLDOSURYL]LRDQHORULDOWRUGDWRULLSHWHUPHQOXQJFXWHUPHQXOGHVWLQJHUH
(deconWDUHPDLPDUHGHOXQLGLQGDWDUDSRUWULL
QUvQGXO7RWDOGDWRULLSHWHUPHQOXQJVHUHIOHFWVXPDWRWDODGDWRULLORUSHWHUPHQOXQJ
DOHHQWLWLLGHWHUPLQDWSULQUHODLDUGUGUGUG
Q UvQGXO &UHGLWH EDQFDUH SH WHUPHQ VFXUW VH LQGLF VXPD FUHGLWHORU EDQFDUH SULPLWH
LQFOXVLYGREvQ]LOHDIHUHQWHFXWHUPHQXOGHUDPEXUVDUHQXPDLPDUHGHOXQLGLQGDWDUDSRUWULL
QUvQGXOPSUXPXWXULSHWHUPHQVFXUWVHLQGLFVXPDvPSUXPXWXULORUSULPLWHLQFOXVLY
GREvQ]LOHDIHUHQWHFXWHUPHQXOGHUDPEXUVDUHQXPDLPDUHGHOXQLGLQGDWDUDSRUWULL
QUvQGXO'DWRULLFRPHUFLDOHVHvQVFULHVXPDGDWRULLORUHQWLWLLIDGHIXUQL]RULSULYLQG
EXQXULOHSURFXUDWH L VHUYLFLLOHSULPLWHFDUHXUPHD]DILDFKLWDWHVDXWUHFXWHvQFRQWvQWHUPHQGHOXQL
GLQGDWDUDSRUWULL
Q UvQGXO 'DWRULL ID GH SULOH DILOLDWH VH LQGLF VXPD GDWRULLORU HQWLWLL ID GH
vQWUHSULQGHULOHILLFHDVRFLDWHVRFLHWLOHFLYLOHL DOWHSULDILOLDWHDFURUFRPSRQHQVHGHWHUPLQ n
FRQIRUPLWDWHFX61&3ULDILOLDWHLFRQWUDFWHGHVRFLHWDWHFLYLO
QUvQGXO$YDQVXULSULPLWHFXUHQWHVHvQVFULHVXPDDYDQVXULORUSULPLWHSHXQWHUPHQQX
PDLPDUHGHOXQLGLQGDWDUDSRUWULL
Q UvQGXO 'DWRULL ID GH SHUVRQDO VH vQVFULH VXPD GDWRULLORU HQWLWLL ID GH SHUVRQDO
SULYLQG UHWULEXLUHD PXQFLL L DOWH RSHUDLL GH H[HPSOX GHSODVUL FRPSHQVDUHD XQRU FKHOWXLHOL IU
SULPLUHDDYDQVXOXLXWLOL]DUHDbunurilor SHUVRQDOe vQVFRSXULGHVHUYLFLX
QUvQGXO'DWRULLSULYLQGDVLJXUULOHVRFLDOHLPHGLFDOHVHLQGLFGDWRULLOHHQWLWLLID
GHRUJDQHOHGHDVLJXUULVRFLDOHLPHGLFDOHLQFOXVLYLFHOHLQGLYLGXDOHGHWHUPLQDWHFRQIRUPOHJLVODLHL
vQYLJRDUH
Q UvQGXO 'DWRULL ID GH EXJHW VH vQUHJLVWUHD] VXPD GDWRULLORU ID GH EXJHW SULYLQG
LPSR]LWHOHLWD[HOHSUHFXPLVDQFLXQLOHDIHUHQWHGHWHUPLQDWHvQFRQIRUPLWDWHFXOHJLVODLa vQYLJRDUH
Q UvQGXO 9HQLWXUL DQWLFLSDWH FXUHQWH VH UHIOHFW VXPD YHQLWXULORU DQWLFLSDWH FDUH
XUPHD]DILGHFRQWDWHODYHQLWXULFXUHQWHvQXUPWRDUHOHOXQL
Q UvQGXO 'DWRULL ID GH SURSULHWDUL VH vQVFULH VXPD GDWRULLORU HQWLWLL SULYLQG
GLYLGHQGHOHFDOFXODWHLDOWHRSHUDLXQLSULYLQGGHFRQWULOHFXSURSULHWDULL
Q UvQGXO )LQDQUL L vQFDVUL FX GHVWLQDLH VSHFLDO FXUHQWH VH vQVFULH VXPHOH
numerarului L YDORDUHD DFWLYHORU SULPLWH GH SULPLW SHQWUX UHDOL]DUHD XQRU PLVLXQL VSHFLDOH SH XQ
WHUPHQQXPDLPDUHGHOXQLGLQGDWDUDSRUWULLFDUHVHGHWHUPLQvQFRQIRUPLWDWHFX61&&DSLWDO
SURSULXLGDWRULL
QUvQGXO3URYL]LRDQHFXUHQWHVHLQGLFVXPDSURYL]LRDQHORUFRQVWLWXLWHFDUHXUPHD]D
IL XWLOL]DWH vQWUXQ WHUPHQ GH OXQL GLQ GDWD UDSRUWULL FDUH VH GHWHUPLQ vQ FRQIRUPLWDWH FX 61&
&DSLWDOSURSULXLGDWRULL
Q UvQGXO $OWH GDWRULL FXUHQWH VH vQVFULH VXPD GDWRULLORU SUHOLPLQDWH GDWRULLORU ID GH
FRPSDQLLOHGHDVLJXUDUHSULYLQGDVLJXUDUHDEXQXULORULSHUVRDQHORUGDWRULLORUSULYLQGEXQXULOHSULPLWHvQ
JHVWLXQHHFRQRPLFGDWRULLORUSULYLQGVDQFLXQLOHFRPHUFLDOHLDOWRUGDWRULLFXUHQWH
Q UvQGXO 7RWDO GDWRULL FXUHQWH VH vQVFULH VXPD WRWDO D GDWRULLORU FXUHQWH DOH HQWLWLL
dHWHUPLQDW SULQ UHODLD UGUGUGUGUGUGUGUGUGUG
UGUGUG
QUvQGXO7RWDOSDVLYHVHLQGLFVXPDWRWDODFDSLWDOXOXLSURSULXDGDWRULLORUSHWHUPHQ
OXQJLFXUHQWHDOHHQWLWLLGHWHUPLQDWSULQUHODLDUGUGUG
6LWXDLDGHSURILWLSLHUGHUH
6LWXDLDGHSURILWLSLHUGHUHFDUDFWHUL]HD]SHUIRUPDQDILQDQFLDUDHQWLWLL SHQWUXSHULRDGD
GHJHVWLXQHLFRQLQHLQIRUPDLLSULYLQG
veniturile FUHWHULDOHEHQHILFLLORUHFRQRPLFHvQUHJLVWUDWHvQFXUVXOSHULRDGHLGHJHVWLXQHVXE
IRUPDLQWUULORUGHDFWLYHVDXPDMRUULLYDORULLDFHVWRUDVDXDGLPLQXULLGDWRULLORUFDUHDXGUHSWUH]XOWDW
FUHWHULDOHFDSLWDOXOXLSURSULXFXH[FHSLDFHORUOHJDWHGHFRQWULEXLLOHSURSULHWDULORU
cheltuielile GLPLQXUL DOH EHQHILFLLORU HFRQRPLFH vQUHJLVWUDWH vQ SHULRDGD GH JHVWLXQH VXE
IRUPGHLHLULVDXUHGXFHULDOHYDORULLDFWLYHORUVDXGHFUHWHULDOHGDWRULLORUFDUHFRQWULEXLHODGLPLQXUL
DOHFDSLWDOXOXLSURSULXDOWHOHGHFvWFHOHUH]XOWDWHGLQGLVWULEXLUHDDFHVWXLDSURSULHWDULORU
rezultatele financiare SURILWXOSLHUGHUHDFDOFXODWFDGLIHUHQGLQWUHYHQLWXULOHLFKHOWXLHOLOH
SHULRDGHLGHJHVWLXQH
9HQLWXULOHLFKHOWXLHOLOHDIHUHQWHDFHORUDLRSHUDLXQLHFRQRPLFHVHUHIOHFWvQVLWXDLDGHSURILW
L SLHUGHUH vQ DFHLDL SHULRDG GH JHVWLXQH GH H[HPSOX YDORDUHD FRQWDELO D EXQXULORU YvQGXWH L
YDORDUHDGHYvQ]DUHDDFHVWRUDVH UHFXQRVFFRQFRPLWHQWvQDFHLDLSHULRDGGHJHVWLXQH
QFD]XOvQFDUHvQSHULRDGDGHJHVWLXQHQXDXIRVWvQUHJLVWUDWHYHQLWXULGDUDXIRVWVXSRUWDWH
FKHOWXLHOLFDUHWUHEXLHUHFXQRVFXWHvQFRQIRUPLWDWHFX61&&KHOWXLHOLDFHVWHDVHSUH]LQWvQVLWXDLD
GHSURILWLSLHUGHUHvQSHULRDGDGHJHVWLXQHvQFDUHDXIRVWVXSRUWDWH'DFvQSHULRDGDGHJHVWLXQHDX
IRVWvQUHJLVWUDWHGRDUYHQLWXULFDUHWUHEXLHUHFXQRVFXWHvQFRQIRUPLWDWHFX61&9HQLWXULLQXDXIRVW
VXSRUWDWHFKHOWXLHOLDFHVWHDWUHEXLHSUH]HQWDWHvQVLWXDLDGHSURILWLSLHUGHUHvQSHULRDGDGHJHVWLXQHvQ
FDUHDXIRVWFvWLJDWH
6LWXDLD GH SURILW L SLHUGHUH VH vQWRFPHWH vQ ED]D FODVLILFULL FKHOWXLHOLORU GXS GHVWLQDLH
IXQFLLFRQIRUPIRUPXODUXOXLSUH]HQWDWvQDQH[D
QUvQGXO9HQLWXULGLQYvQ]ULVHUHIOHFWVXPDYHQLWXULORUGLQYvQ]ULRELQXWHvQFDGUXO
DFWLYLWLLRSHUDLRQDOH$FHVWDFXSULQGHYHQLWXULOHGLQ
YvQ]DUHDDSURGXVHORUPUIXULORU
SUHVWDUHDVHUYLFLLORULVDXH[HFXWDUHDOXFUULORU
FRQWUDFWHGHFRQVWUXFLH
FRQWUDFWHGHOHDVLQJRSHUDLRQDOLILQDQFLDUDUHQGORFDLXQH
GLYLGHQGHSDUWLFLSDLLLVDXGREvQ]LFDUHSHQWUXHQWLWDWHUHSUH]LQWDFWLYLWDWHRSHUDLRQDO
6XPD YHQLWXULORU GLQ YvQ]UL UHFXQRVFXW vQ SHULRDGD GH JHVWLXQH VH DMXVWHD] FX YDORDUHD
SURGXVHORU L PUIXULORU UHWXUQDWH GH FXPSUWRUL LVDX UHGXFHULOH GH SUH OD SURGXVH PUIXUL OLYUDWH
LVDXVHUYLFLLSUHVWDWH vQDFHLDLSHULRDGGHJHVWLXQHvQFDUHDDYXWORFOLYUDUHD
Q UvQGXO &RVWXO YvQ]ULORU VH UHIOHFW YDORDUHD FRQWDELO D SURGXVHORUPUIXULORU
YvQGXWH FRVWXULORU VHUYLFLLORU SUHVWDWHOXFUULORU H[HFXWDWH vQ FDGUXO DFWLYLWLL RSHUDLRQDOH D HQWLWLL
DWULEXLWHODFKHOWXLHOLLFRUHODWHFXYHQLWXULOHvQUHJLVWUDWHvQUG&RVWXOYvQ]ULORULQFOXGH
YDORDUHDFRQWDELODSURGXVHORUPUIXULORUYvQGXWH
FRVWXOVHUYLFLLORUSUHVWDWHLVDXOXFUULORUH[HFXWDWH
FRVWXOOXFUULORUDIHUHQWHFRQWUDFWHORUGHFRQVWUXFLH
FRVWXOVHUYLFLLORUDIHUHQWHFRQWUDFWHORUGHOHDVLQJRSHUDLRQDOLILQDQFLDUDUHQGORFDLXQH
DOWH FRVWXUL FDUH VH UHIHU OD DFWLYLWDWHD RSHUDLRQDO FRUHODWH FX YHQLWXULOH GLQ YvQ]UL GH
H[HPSOXFRVWXULOHDFWLYLWLLGHED]DHQWLWLORUGHPLFURILQDQDUHDHQWLWLORUGHLQYHVWLLL
6XPDFRVWXOXLYvQ]ULORUvQUHJLVWUDWvQSHULRDGDGHJHVWLXQHVHDMXVWHD]FXYDORDUHDFRQWDELOD
SURGXVHORUPUIXULORU YvQGXWH L UHWXUQDWH HQWLWLL vQ DFHLDL SHULRDG GH JHVWLXQH vQ FDUH D DYXW ORF
OLYUDUHD
QUvQGXO3URILWEUXWSLHUGHUHEUXWVHUHIOHFWGLIHUHQDGLQWUHYHQLWXULOHGLQYvQ]ULL
FRVWXOYvQ]ULORUGHWHUPLQDWSULQUHODLDUGUG
Exemplul 5. QDQXO;HQWLWDWHDDFRPHUFLDOL]DWXQLWLGHSURGXVHODFRVWXOXQLWDUGH
OHLL SUHXO GHYvQ]DUHXQLWDU GHOHL3HSDUFXUVXODFHOHLDLSHULRDGH de gestiune au fost returnate
185 dHXQLWLGHSURGXVH
&RQIRUPGDWHORUGLQH[HPSOXHQWLWDWHDUHIOHFWvQVLWXDLDGHSURILWVLSLHUGHUH
vQUG9HQLWXULGLQYvQ]ULVXPDGHOHLXQLWL[OHL XQLWL[
OHL
vQUG&RVWXOYvQ]ULORUVXPDGHOHLXQLWL[OHL XQLWL[OHL
vQUG3URILWEUXWSLHUGHUHEUXWVXPDSURILWXOXLEUXWGHOHLOHL
OHL
Q UvQGXO $OWH YHQLWXUL GLQ DFWLYLWDWHD RSHUDLRQDO VH UHIOHFW YHQLWXULOH FDUH DSDU vQ
SURFHVXOGHVIXUULLDFWLYLWLLRSHUDLRQDOHGDUFDUHQXSRWILDWULEXLWHODYHQLWXULGLQYvQ]UL$FHVWHD
FXSULQGYHQLWXULOH
GLQLHLUHDDOWRUDFWLYHFLUFXODQWHFXH[FHSLDYHQLWXULORUUHIOHFWDWHvQUG
VXEIRUPGHDPHQ]LSHQDOLWLLDOWHVDQFLXQL
GLQUHFXSHUDUHDSUHMXGLFLXOXLPDWHULDOFDX]DWHQWLWLL
din decontarea datoriilor cXWHUPHQGHSUHVFULSLHH[SLUDW
GLQVXEYHQLLLVDXXWLOL]DUHDPLMORDFHORUFXGHVWLQDLHVSHFLDO
GLQSOXVXULOHGHDFWLYHFRQVWDWDWHODLQYHQWDULHUH
din alte oSHUDLXQLDIHUHQWHDFWLYLWLLRSHUDLRQDOH
Exemplul 6. QDQXO;HQWLWDWHDDvQUHJLVWUDWYHQLWXULDIHUHQWHDFWLYLWLLRSHUDLRQDOHUH]XOWDWH
din:
YvQ]DUHDXQRUPDWHULDOH 18 990 lei;
FRQVWDWDUHDSOXVXULORUGHPUIXULODLQYHQWDULHUH 1 200 lei;
calFXODUHDSUHMXGLFLXOXLPDWHULDOFDX]DWHQWLWLLGHFWUHSHUVRDQDYLQRYDW 7 290 lei;
GHFRQWDUHDGDWRULLORUFRPHUFLDOHFXWHUPHQXOGHSUHVFULSLHH[SLUDW-17 500 lei;
DQXODUHD VDQFLXQLORU ILVFDOH DIHUHQWH SeULRDGHORU SUHFHGHQWH FRQIRUP KRWUvULL LQVWDQei
MXGHFWRUHWL- 3500 lei.
&RQIRUP GDWHORU GLQ H[HPSOX HQWLWDWHD UHIOHFW vQ UG $OWH YHQLWXUL GLQ DFWLYLWDWHD
RSHUDLRQDOGLQVLWXDLDGHSURILWVLSLHUGHUHSHQWUXDQXO;VXPDGHOHL OHL
OHLOHLOHL OHL
Q UvQGXO &KHOWXLHOL GH GLVWULEXLUH VH UHIOHFW FKHOWXLHOLOH DIHUHQWH FRPHUFLDOL]ULL
SURGXVHORUPUIXULORU SUHVWULL GH VHUYLFLL LVDX H[HFXWUL GH OXFUUL GHWHUPLQDWH vQ FRQIRUPLWDWH FX
61&&KHOWXLHOL
QUvQGXO&KHOWXLHOLDGPLQLVWUDWLYHVHUHIOHFWFKHOWXLHOLOHSULYLQGGHVHUYLUHDLJHVWLXQHD
HQWLWLLvQDQVDPEOXGHWHUPLQDWHvQFRQIRUPLWDWHFX61&&KHOWXLHOL
Q UvQGXO $OWH FKHOWXLHOL GLQ DFWLYLWDWHD RSHUDLRQDO VH SUH]LQW FKHOWXLHOLOH OHJDWH GH
GHVIXUDUHDDFWLYLWLLRSHUDLRQDOHDHQWLWLLGDUFDUHQXSRWILDWULEXLWHODFRVWXOYvQ]ULORUFKHOWXLHOLOH
GHGLVWULEXLUHVDXFKHOWXLHOLOHDGPLQLVWUDWLYH$FHVWHDVHGHWHUPLQvQFRQIRUPLWDWHFX61&&KHOWXLHOL
LvQSULQFLSDOFXSULQGFKHOWXLHOLOH
GLQ LHLUHD YvQ]DUHD WUDQVPLWHUHD WHULORU FDVDUHD HWF DOWRU DFWLYH FLUFXODQWH FX H[FHSLD
FKHOWXLHOLORULQGLFDWHvQUvQGXO
VXEIRUPDGHDPHQ]LSHQDOLWLLDOWHVDQFLXQL
SULYLQG GREvQ]LOH DIHUHQWH FUHGLWHORU L vPSUXPXWXULORU SULPLWH L FRQWUDFWHORU GH OHDVLQJ
ILQDQFLDU
SULYLQGOLSVXULOHLSLHUGHULOHGLQGHWHULRUDUHDDFWLYHORUFRQVWDWDWHODLQYHQWDULHUH
DIHUHQWH FRVWXULORU LQGLUHFWH GH SURGXFLH QHLQFOXVH vQ FRVWXO SURGXVHORU IDEULFDWHVHUYLFLLORU
SUHVWDWHOXFUULORUH[HFXWDWH
DIHUHQWHSURGXVHORUUHEXWDWHLFRPHQ]LORUGHSURGXFLHDQXODWHHWF
Exemplul 7. QDQXO;HQWLWDWHDDVXSRUWDWFKHOWXLHOLDIHUHQWHDFWLYLWLLRSHUDLRQDOHUH]XOWDWH
din:
YvQ]DUHDPDWHULDOHORU 11 270 lei;
vQUHJLVWUDUHDOLSVXULORUGHPUIXULFRQVWDWDWHODLQYHQWDULHUH 7 200 lei;
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entiWLLLVDXDOWHGRFXPHQWHvQUHJLVWUDWHvQPRGXOVWDELOLWGHOHJLVODLH
Exemplul 8. 2VRFLHWDWHFXUVSXQGHUHDOLPLWDWFDSLWDOXOVRFLDODOFUHLDODvQFHSXWXODQXOXLD
constituit 10 OHL D HIHFWXDW vQ FXUVXO DQXOXL ; XUPWRDUHOH RSHUDLXQL HFRQRPLFH vQ LDQXDULH
;DIRVWPLFRUDWFDSLWDOXOVRFLDOFX OHLSULQVWLQJHUHDSULLVRFLDOHFDUHDIRVWGREvQGLWGH
VRFLHWDWHGHODDVRFLDWXOVXLQXDIRVWvQVWULQDWvQWHUPHQGHOXQLGLQGDWDGREvQGLULLvQDSULOLH
201X capitalul social a fost majorat cu 18 OHLSULQPDMRUDUHDSURSRULRQDODSULORUVRFLDOHGLQ
FRQWXOSURILWXOXLDQLORUSUHFHGHQL
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FDSLWDOXOXLSURSULX SHDQXO;
vQFROVROGXOFDSLWDOXOXLVRFLDOODvQFHSXWXOSHULRDGHLGHJHVWLXQHvQVXPGH OHL
vQFROPDMRUDUHDFDSLWDOXOXLVRFLDOvQVXPDGH OHL
vQFROGLPLQXDUHDFDSLWDOXOXLVRFLDOvQVXPDGH OHL
vQ FRO VROGXO FDSLWDOXOXL VRFLDO OD VIvULWXO SHULRDGHL GH JHVWLXQH vQ VXP GH OHL
OHL OHL OHL
QUvQGXO&DSLWDOVXSOLPHQWDUVHUHIOHFWVROGXULOHLPRGLILFULOHDIHUHQWH
SULPHORU GH HPLVLXQH FDUH UHSUH]LQW GLIHUHQHOH GLQWUH YDORDUHD DSRUWXUilor proprietarilor n
FDSLWDOXOVRFLDODOHQWLWLLLYDORDUHDQRPLQDODSULORUVRFLDOHDFLXQLORUDOWRULQVWUXPHQWHGHFDSLWDO
SURSULX
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VRFLDOHDFLXQLORUSURSULLUHWUDVHLXOWHULRUDQXODWHVDXvQVWULQDWH
Exemplul 9. /D vQILLQDUHD XQHL VRFLHWL SH DFLXQL DX IRVW SODVDWH GH DFLXQL VLPSOH FX
YDORDUHDQRPLQDOGHOHLDFLXQHODSUHGHOHLDFLXQH
n baza datelor din exemplu, entitatea rHIOHFWvQVLWXDLDPRGLILFULORUFDSLWDOXOXLSURSULX
vQ UG &DSLWDO VRFLDO PDMRUDUHD FDSLWDOXOXL VRFLDO FRO L VROGXO DFHVWXLD OD VIvULWXO
SHULRDGHLGHJHVWLXQHFROvQVXPGH OHL DFLXQL[OHL
vQUG&DSLWDOVXSOLPHQWDUPDMRUDUHDFDSLWDOXOXLVXSOLPHQWDUFROLVROGXODFHVWXLDOD
VIvULWXOSHULRDGHLGHJHVWLXQHFROvQVXPDGH OHL DFLXQL[OHL
QUvQGXO&DSLWDOQHYUVDWVHvQVFULXvQWUHSDUDQWH]HVROGXULOHLPRGLILFULOHFUHDQHOor
SURSULHWDULORUDIHUHQWH
DSRUWXULORUvQFDSLWDOXOVRFLDO
FRQWULEXLLORUVXSOLPHQWDUHSHQWUXDFRSHULUHDSLHUGHULORUDQLORUSUHFHGHQL
Q UvQGXO &DSLWDO QHvQUHJLVWUDW VH LQGLF VROGXULOH L PRGLILFULOH FDSLWDOXOXL
QHvQUHJLVWUDWODYDORDUHDQRPLQDOD
DFLXQLORU HPLVH OD vQILLQDUHD VRFLHWLL SH DFLXQL FDUH vQF QX DX IRVW vQUHJLVWUDWH vQ PRGXO
VWDELOLWGHOHJLVODLH
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Exemplul 10. La 10.12.;DVRFLDLLXQHLVRFLHWLFXUVSXQGHUHOLPLWDWDXGHFLVVPDMRUH]H
capitalul social de la 5 OHLSvQOD OHL/D;DVRFLDLLDXGHSXV suma de 22 600 lei
vQFRQWXOPDMRUULLSULLVRFLDOH/D;DIRVWHIHFWXDWvQUHJLVWUDUHDGHVWDWDPRGLILFULL
FDSLWDOXOXLVRFLDODOVRFLHWLL
Q ED]D GDWHORU GLQ H[HPSOX VRFLHWDWHD UHIOHFW vQ UG &DSLWDO QHvQUHJLVWUDW GLQ VLWXDLD
PRGLILFULORUFDSLWDOXOXLSURSULXSHDQXO;
vQFROPDMRUDUHDFDSLWDOXOXLQHvQUHJLVWUDWvQVXPDGHOHL
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OHL
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HQWLWDWHGHODSURSULHWDULLVL
Exemplul 11. 2 VRFLHWDWH SH DFLXQL vQ DXJXVW ; D UVFXPSUDW GH OD DFLRQDUL DFLXQL
SURSULLODSUHGHOHLDFLXQHGLQFDUHDFLXQLDXIRVWUHYvQGXWHvQQRLHPEULHDDFHOXLDLDQOD
SUHGHOHLDFLXQH
n baza datelor din exemplu, HQWLWDWHDUHIOHFWvQVLWXDLDPRGLILFULORUFDSLWDOXOXLSURSUiu SHDQXO
;
x vQUG&DSLWDOUHWUDVvQWUHSDUDQWH]H
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OHL OHL
x vQUG&DSLWDOVXSOLPHQWDU
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OHL@
vQFROsoldul capitalului suplimentar n suma de OHL
Q UvQGXO 7RWDO FDSLWDO VRFLDO L VXSOLPHQWDU VH LQGLF WRWDOXO GHWHUPLQDW SULQ UHODLD
UGUGUGUG+UG
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FRQVWLWXLUHHVWHSUHY]XWGHOHJLVODLDvQYLJRDUH
Exemplul 12. 6ROGXO FDSLWDOXOXL GH UH]HUY D XQHL VRFLHWL FX UVSXQGHUH OLPLWDW OD vQFHSXWXO
DQXOXL ; D FRQVWLWXLW OHL Q IHEUXDULH ; HQWLWDWHD D GHIDOFDW vQ FDSLWDOXO GH UH]HUY
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DPRUWL]DUHDLSLHUGHULOHGLQGHSUHFLHUHDDFWLYHORULPRELOL]DWHHWF
6LWXDLDIOX[XULORUGHQXPHUDUVHvQWRFPHWHvQED]DFRQWDELOLWLLGH FDVFRQIRUPFUHLD
LQWUULOHGHQXPHUDUVvQWUHIOHFWDWHODVXPHOHHIHFWLYvQFDVDWHvQFDVLHULHLFRQWXULFXUHQWH
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Fluxuri de numerar din activitatea finDQFLDU
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Nr.
d/o
1
Activ
Cod.
rd.
2
Active imobilizate
,PRELOL]ULQHFRUSRUDOH
,PRELOL]ULFRUSRUDOHvQFXUVGHH[HFXLH
Terenuri
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$YDQVXULDFRUGDWHSHWHUPHQOXQJ
Alte active imobilizate
Total active imobilizate
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UGUGUGUGUGUGUG
Active circulante
0DWHULDOH
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Alte elemente de numerar
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,QYHVWLLLILQDQFLDUHFXUHQWHvQSULDILOLDWH
Alte active circulante
Total active circulante
UGUGUGUGUGUGUG
UGUGUGUGUGUGUG
UGUG
Total active
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3
Sold la
nceputul
VIvULWXO
perioadei
perioadei
de gestiune de gestiune
4
5
Pasiv
Capital propriu
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Rezerve
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3URILWXWLOL]DWDOSHULRDGHLGHJHVWLXQH
$OWHHOHPHQWHGHFDSLWDOSURSULX
Total capital propriu
(UGUGUGUGUGUGUG
Datorii pe termen lung
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PSUXPXWXULSHWHUPHQOXQJ
'DWRULLSHWHUPHQOXQJSULYLQGOHDVLQJXOILQDQFLDU
AltHGDWRULLSHWHUPHQOXQJ
Total datorii pe termen lung
UGUGUGUG
Datorii curente
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PSUXPXWXULSHWHUPHQVFXUW
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$YDQVXULSULPLWHFXUHQWH
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'DWRULLIDGHSURSULHWDUL
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3URYL]LRDQHFXUHQWH
Alte datorii curente
Total datorii curente
(UGUGUGUGUGUGUG
UGUGUGUGUG+UGUG
Total pasive
UGUGUG
[
[
[
$QH[D
6,78$,$'(352),7,3,(5'(5(
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1
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UGUG
$OWHYHQLWXULGLQDFWLYLWDWHDRSHUDLRQDO
&KHOWXLHOLGHGLVWULEXLUH
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$OWHFKHOWXLHOLGLQDFWLYLWDWHDRSHUDLRQDO
Rezultatul din activitatea RSHUDLRQDOSURILWSLHUGHUH
UGUGUGUGUG
5H]XOWDWXOGLQDOWHDFWLYLWLSURILWSLHUGHUH
UGUG
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UGUG
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3URILWQHWSLHUGHUHQHWDOSHULRDGHLGHJHVWLXQH
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Cod
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Perioada de gestiune
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FXUHQW
3
4
$QH[D
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Nr.
d/o
Indicatori
1
2
&DSLWDOVRFLDOLVXSOLPHQWDU
&DSLWDOVRFLDO
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TotaOFDSLWDOVRFLDOLVXSOLPHQWDU
UGUGUGUGUG
Rezerve
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5H]HUYHVWDWXWDUH
Alte rezerve
Total rezerve
UGUGUG
3URILWQHUHSDUWL]DWSLHUGHUHQHDFRSHULW
&RUHFLLDOHUH]XOWDWHORUDQLORUSUHFHGHQL
3URILWQHUHSDUWL]DWSLHUGHUHQHDFRSHULWDO
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contabile
Total profit nerepartizat (pierdere
QHDFRSHULW
UGUGUGUG
Alte elemente de capital propriu, din care
'LIHUHQHGLQUHHYDOXDUH
6XEYHQLLHQWLWLORUFXSURSULHWDWHSXEOLF
Total capital propriu
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Cod Sold la
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perioadei 0DMRUUL 'LPLQXUL perioadei
de
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3
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QFDVULGLQYvQ]UL
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UGUGUGUGUGUGUG
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Fluxul net GHQXPHUDUGLQDFWLYLWDWHDGHLQYHVWLLL
UGUGUGUGUG
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UGUGUGUGUG
Fluxul net de numerar total
UGUGUG
'LIHUHQHGHFXUVYDOXWDUIDYRUDELOHQHIDYRUDELOH
6ROGGHQXPHUDUODvQFHSXWXOSHULRDGHLGHJHVWLXQH
6ROGGHQXPHUDUODVIvULWXOSHULRDGHLGHJHVWLXQH
UGUGUG
Perioada de gestiune
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3
FXUHQW
4
$QH[D
([HPSOXSULYLQGvQWRFPLUHDVLWXDLHLIOX[XULORUGHQXPHUDU
DDWHLQLLDOH 2HQWLWDWHODvQFHSXWXODQXOXL;DYHDXQVROGGHQXPHUDUvQVXPGH 235 lei.
Pe parcursul anului HQWLWDWHDDvQFDVDWQXPHUDUvQFDVLHULHLvQFRQWXULOHFXUHQWHvQPRQHGQDLRQDO
1) GLQYvQ]DUHDPUIXULORUvQVXPGH 780 lei;
2) din achLWDUHDFUHDQHORUFRPHUFLDOHvQVXPGHOHL
3) VXEIRUPGHDYDQVXULSULPLWHvQFRQWXOOLYUULLXOWHULRDUHDPUIXULORUvQVXPGH 000 lei;
4) GLQUHFXSHUDUHDSUHMXGLFLXOXLPDWHULDOGHXQDQJDMDWvQVXPGHOHL
5) VXE IRUP GH DPHQG GH OD XQ IXUQL]RU SHQWUX vQFOFDUHD FODX]HORU FRQWUDFWXDOH vQ VXP GH
1 500 lei;
6) GLQUHVWLWXLUHDVXPHORUGHFWUHWLWXODULLGHDYDQVvQVXPGHOHL
7) VXEIRUPGHFUHGLWEDQFDUvQVXPGHOHL
QSHULRDGDUDSRUWDWHQWLWDWHDDDFKLWDWQXPHUDUGLQFRQWXULOHFXUHQWHvQYDOXWQDLRQDO
8) IXUQL]RULORU L DQWUHSUHQRULORU SHQWUX PUIXULOH SURFXUDWH L VHUYLFLLOH SUHVWDWH VXPD GH
122 400 lei;
9) XQDYDQVvQFRQWXOSURFXUULLXOWHULRDUHDPUIXULORUvQVXPGH 000 lei;
10) VDODULXOSULPHOHLDOWHSOLFXYHQLWHDQJDMDLORUvQVXPGH 000 lei;
11) FRQWULEXLLOHGHDVLJXUULVRFLDOHGHVWDWREOLJDWRULLDOHDQJDMDWRULORULDQJDMDLORUVXPDGH
38 135 lei;
12) SULPHOHGHDVLJXUDUHREOLJDWRULHGHDVLVWHQPHGLFDODOHDQJDMDWRULORULDQJDMDLORUVXPD
de 9 205 lei;
13) EQFLLcomerciale:
a) FRPLVLRQXOXQLFODFRQWUDFWDUHDFUHGLWXOXLvQVXPGH 000 lei;
b) YDORDUHDFUHGLWXOXLUDPEXUVDWDIHUHQWSHULRDGHLGHUDSRUWDUHvQVXPGH 000 lei;
c) GREvQGDSHQWUXFUHGLWDIHUHQWSHULRDGHLGHUDSRUWDUHvQVXPGHOHL
14) bugetului de VWDWLEXJHWXOXLXQLWLLDGPLQLVWUDWLY-teritoriale:
a)LPSR]LWXOSHYHQLWGLQVXPHOHVDODULLORUvQGUHSWDWHVSUHSODW79$DOWHLPSR]LWHLWD[HvQVXP
de 177 615 lei;
b)LPSR]LWXOSHYHQLWGLQDFWLYLWDWHDGHvQWUHSULQ]WRUSOWLWvQUDWHvQVXPGHlei;
15) SHQWUXSURFXUDUHDXQRUXWLODMHvQYDORDUHGH OHLLDSURJUDPHL&&RQWDELOLWDWHvQ
VXPGH 640 lei;
16) SHQWUXUVFXPSUDUHDDFLXQLORUHQWLWLLvQVXPGH 750 lei.
QED]DGDWHORUGLQH[HPSOXHQWLWDWHDYDSUH]HQWDVLWXDLDIOX[XULORUGH QXPHUDUSHQWUXDQXO;
vQIHOXOXUPWRU
6,78$,$)/8;85,/25'(180(5$5
GHOD;SvQOD;
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Cod
rd.
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QFDVULGLQYvQ]ri
3OLSHQWUXVWRFXULLVHUYLFLLSURFXUDWH
3OLFWUHDQJDMDLLRUJDQHGHDVLJXUDUHVRFLDOLPHGLFDO
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3ODWDLPSR]LWXOXLSHYHQLW
$OWHvQFDVUL
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Perioada de gestiune
SUHFHGHQW
FXUHQW
3
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Sold la nceputul
6ROGODVIvULWXOSHULRDGHL
0RGLILFULvQSHULRDGDGHJHVWLXQH
SHULRDGHLGHJHVWLXQH
GHJHVWLXQH
,QWUULPDMRUUL
La care
La care
7UDQVIHUUL
termenul de
termenul de
&RG
Termenul
Termenul
GLQDFWLYHL
'LIHUHQH
SODWQXD
SODWQXD
UG
H[SLUDW
H[SLUDW
,HLUL
GDWRULLSH
GHFXUV
VRVLWVDX
VRVLWVDX
mai mult
mai mult
Total
termHQOXQJ GLPLQXUL
valutar
HVWHH[SLUDW
HVWHH[SLUDW
de un an
de un an
n active i
SvQODXQ
SvQODXn
datorii
an
an
curente
&UHDQHLQYHVWLLLILQDQFLDUHLGDWRULLFXUHQWHDIHUHQWHQHUH]LGHQLORUFXH[FHSLDIRQGDWRULORU
Sold la nceputul
0RGLILFULvQSHULRDGDGHJHVWLXQH
SHULRDGHLGHJHVWLXQH
,QWUULPDMRUUL
La care
7UDQVIHUULGLQ
termenul de
&RG
Termenul
DFWLYHL
Indicatori
'LIHUHQH
SODWnu a
UG
H[SLUDW
,HLUL
GDWRULLSH
GHFXUV
VRVLWVDX
mai mult Total teUPHQOXQJvQ GLPLQXUL
valutar
HVWHH[SLUDW
de un an
active
SvQODXQ
FLUFXODQWHi
an
datorii curente
&UHDQHLLQYHVWLLLILQDQFLDUHFXUHQWHtotal
&UHDQHFRPHUFLDOH LQFOXVLYSHUL
$YDQVXULDFRUGDWH LQFOXVLYSHUL
PSUXPXWXULDFRUGDWHLFUHDQHSULYLQG
OHDVLQJXOILQDQFLDU LQFOXVLYSHUL
'HSR]LWH LQFOXVLYSHUL
La care
Termenul
termenul de
SODWQXDVRVLW H[SLUDW
mai mult
VDXHVWH
H[SLUDWSvQOD de un an
un an
6ROGODVIvULWXOSHULRDGHL
GHJHVWLXQH
7DEHOXO
$OWHFUHDQHLLQYHVWLLLILQDQFLDUH inclusiv
SHUL
Datorii curente - total
'DWRULLFRPHUFLDOH LQFOXVLYSHUL
$YDQVXULSULPLWH LQFOXVLYSHUL
&UHGLWHEDQFDUHvPSUXPXWXULLGDWRULL
SULYLQGOHDVLQJXOILQDQFLDU LQFOXVLYSHUL
Alte datorii LQFOXVLYSHUL
-
,QYHVWLLLILQDQFLDUH
&RWHGHSDUWLFLSDLHLDFLXQLGHSvQOD LQFOXVLY
vQFDSLWDOXOVRFLDODO HQWLWLORUQHUH]LGHQWH inclusiv pe
UL
&RWHGHSDUWLFLSDLHLDFLXQLGHSHVWH vQFDSLWDOXO
VRFLDODOHQWLWLORUQHUH]LGHQWH LQFOXVLYSHUL
Capital social
&RWHGHSDUWLFLSDLHLDFLXQLGHSvQOD LQFOXVLY
LQFOXVLYSHUL
&RWHGHSDUWLFLSDLHLDFLXQLGHSHVWH inclusiv pe
UL
-
,QYHVWLLLILQDQFLDUHvQVWULQWDWHLSDUWLFLSDUHDQHUH]LGHQLORUvQFDSLWDOXOVRFLDO
Sold la nceputul
&RG
Indicatori
SHULRDGHLGH
,QWUULPDMRUUL
,HLULdiminuUL
UG
JHVWLXQH
6ROGODVIvULWXO
SHULRDGHLGH
JHVWLXQH
7DEHOXO
&RGUG
Indicatori
Venituri - total
9HQLWXULDIHUHQWHEXQXULORUSURFXUDWHLYvQGXWHSHVWHKRWDUHIUWUHFHUHD
IURQWLHUHLGHVWDWD5HSXEOLFLL0ROGRYD LQFOXVLYSHUL
9HQLWXULGLQGREvQ]LDIHUHQWHDFWLYLWLLRSHUDLRQDOHLDOWRUDFWLYLWL
LQFOXVLYSHUL
9HQLWXULGLQGLYLGHQGHLSDUWLFLSDLLvQDOWHHQWLWL LQFOXVLYSHUL
9HQLWXULGLQGHFRQWDUHDGDWRULLORUFXWHUPHQXOGHSUHVFULSLHH[SLUDW
LQFOXVLYSHUL
Alte venituri LQFOXVLYSHUL
Cheltuieli - total
&KHOWXLHOLDIHUHQWHEXQXULORUSURFXUDWHLYvQGXWHSHVWHKRWDUHIUWUHFHUHD
IURQWLHUHLGHVWDWD5HSXEOLFLL0ROGRYD LQFOXVLYSHUL
-
3HULRDGDGHJHVWLXQH
SUHFHGHQW
FXUHQW
9HQLWXULLFKHOWXLHOLDIHUHQWHWUDQ]DFLLORUFXQHUH]LGHQLL
7DEHOXO
Cheltuieli privind dobnzile LQFOXVLYSHUL
&KHOWXLHOLLSURYL]LRDQHDIHUHQWHFUHDQHORUFRPHUFLDOHLDOWRUFUHDQH
FRPSURPLVH LQFOXVLYSHUL
$OWHFKHOWXLHOL LQFOXVLYSHUL
%XQXULSULPLWHvQED]DFRQWUDFWHORUGH
FRPLVion LQFOXVLYSHUL
%XQXULSULPLWHVSUHSUHOXFUDUH LQFOXVLYSHUL
%XQXULRELQXWHGLQPDWHULDOHOHSUHOXFUDWH
LQFOXVLYSHUL
-
Indicatori
Bunuri DOHQHUH]LGHQLORUvQUHJLVWUDWHvQFRQWXULH[WUDELODQLHUH
Sold la nceputul
,QWUUL
,HLUL
&RGUG
SHULRDGHLGHJHVWLXQH
diminuUL
PLFRUUL
6ROGODVIvULWXO
SHULRDGHLGHJHVWLXQH
7DEHOXO