NOMENCLATOR PLANUL DE CONTURI APLICABIL INSTITUȚIILOR DE CREDIT ŞI INSTITUȚIILOR FINANCIARE NEBANCARE
	PLANUL DE CONTURI APLICABIL INSTITUTIILOR DE CREDIT				ACCOUNT PLAN APPLICABLE TO OTHER BANKS
Grupa	Număr cont	Descriere cont		Group	Account number	Account description
CLASA 1 - OPERAŢIUNI DE TREZORERIE ŞI OPERAŢIUNI INTERBANCARE				CLASS 1 – TREASURY ANDinter-banking operations
Grupa 10 - CASA ŞI ALTE VALORI				Group 10 – House and Others Values
A	101	Casa		A	101	Petty cash
A	102	Numerar în ATM uri si ASV uri		A	102	ATM Cash
A	109	Alte valori		A	109	Other values
Grupa 11 - DECONTĂRI CU BANCA NAŢIONALĂ A ROMÂNIEI				Group 11 – SETTLEMENTS WITH THE NATIONAL BANK OF ROMANIA
A	111	Cont curent si depozite la Banca Nationala a României		A	111	Current account and deposits with the National Bank of Romania
A	1111	Cont curent la Banca Nationala a României		A	1111	Current account with the National Bank of Romania
A	1112	Depozite la vedere la Banca Nationala a României		A	1112	Sight deposits with the National Bank of Romania
A	1113	Depozite la termen la Banca Nationala a României		A	1113	Term deposits with the National Bank of Romania
A	1114	Depozite colaterale la Banca Nationala a României		A	1114	Collateral deposits with the National Bank of Romania
A	1115	Depozite la Banca Nationala a României rambursabile dupa notificare		A	1115	Deposits with the National Bank of Romania redeemable at notice
P	112	Împrumuturi de refinantare de la Banca Nationala a României		P	112	Refinancing loans from the National Bank of Romania
P	1121	Împrumuturi colateralizate cu active eligibile pentru garantare		P	1121	Collateralized loans with assets eligible for guarantee
P	1122	Împrumuturi lombard		P	1122	Lombard loans
P	1123	Alte împrumuturi		P	1123	Other loans
B	117	Creante atasate, datorii atasate si sume de amortizat		B	117	Accrued interest receivable and amounts to be amortized
B	1171	Creante atasate si sume de amortizat		B	1171	Accrued interest receivable and amounts to be amortized
A	11711	Creante atasate		A	11711	Accrued interest receivables
B	11712	Sume de amortizat		B	11712	Amounts to be amortized
B	1172	Datorii atasate si sume de amortizat		B	1172	Accrued interest payable and amounts to be amortized
P	11721	Datorii atasate		P	11721	Accrued interest payable
B	11722	Sume de amortizat		B	11722	Amounts to be amortized
Grupa 12 - CONTURI DE CORESPONDENT				Group 12 – CORRESPONDING ACCOUNTS
A	121	Conturi de corespondent la institutii de credit (nostro)		A	121	Nostro accounts with other banks
P	122	Conturi de corespondent ale institutiilor de credit (loro)		P	122	Loro accounts with other banks
B	127	Creante si datorii atasate		B	127	Accrued claims and debts
A	1271	Creante atasate		A	1271	Accrued interest receivable
P	1272	Datorii atasate		P	1272	Accrued interest payable
Grupa 13 - DEPOZITE INTERBANCARE				Group 13 – INTERBANK DEPOSITS
B	131	Depozite la institutii de credit		B	131	Deposits with other banks
A	1311	Depozite la vedere la institutii de credit		A	1311	Sight deposits with other banks
A	1312	Depozite la termen la institutii de credit		A	1312	Term deposits with other banks
A	1313	Depozite colaterale la institutii de credit		A	1313	Collateral deposits with other banks
A	1314	Depozite la institutii de credit rambursabile dupa notificare		A	1314	Deposits with other banks redeemable at notice
B	1317	Creante atasate si sume de amortizat		B	1317	Accrued interest receivable and amounts to be amortized
A	13171	Creante atasate		A	13171	Accrued interest receivable
B	13172	Sume de amortizat		B	13172	Amounts to be amortized
B	132	Depozite ale institutiilor de credit		B	132	Deposits with other banks
P	1321	Depozite la vedere ale institutiilor de credit		P	1321	Sight deposits with other banks
P	1322	Depozite la termen ale institutiilor de credit		P	1322	Term deposits with other banks
P	1323	Depozite colaterale ale institutiilor de credit		P	1323	Collateral deposits with other banks
P	1324	Depozite ale institutiilor de credit rambursabile dupa   notificare		P	1324	Deposits of other banks redeemable at notice
B	1327	Datorii atasate si sume de amortizat		B	1327	Accrued interest payable and amounts to be amortized
P	13271	Datorii atasate		P	13271	Accrued interest payable
B	13272	Sume de amortizat		B	13272	Amounts to be amortized
Grupa 14 - CREDITE ŞI ÎMPRUMUTURI INTERBANCARE				Group 14 – INTERBANK CREDITS AND LOANS
B	141	Credite acordate institutiilor de credit		B	141	Loans granted to other banks
A	1411	Credite de pe o zi pe alta acordate institutiilor de credit		A	1411	Overnight credits granted to other banks
A	1412	Credite la termen acordate institutiilor de credit		A	1412	Term loans granted to other banks
B	1417	Creante atasate si sume de amortizat		B	1417	Accrued interest receivable and amounts to be amortized
A	14171	Creante atasate		A	14171	Accrued interest receivable
B	14172	Sume de amortizat		B	14172	Amounts to be amortized
B	142	Împrumuturi primite de la institutii de credit		B	142	Loans received from other banks
P	1421	Împrumuturi de pe o zi pe alta primite de la institutii de   credit		P	1421	Overnight loans received from other banks
P	1422	Împrumuturi la termen primite de la institutii de credit		P	1422	Term loans  from other banks
B	1427	Datorii atasate si sume de amortizat		B	1427	Accrued interest payable and amounts to be amortized
P	14271	Datorii atasate		P	14271	Accrued interest payable
B	14272	Sume de amortizat		B	14272	Amounts to be amortized
Grupa 15 - ACORDURI DE RĂSCUMPĂRARE ŞI TITLURI DATE SAU LUATE CU  ÎMPRUMUT				Group 15 – REPURCHASED AGREEMENTS AND BORROWED OR LENT SECURITIES
B	151	Operatiuni repo si titluri date cu împrumut		B	151	Reverse repo operations and lent securities
P	1511	Operatiuni repo de pe o zi pe alta		P	1511	Overnight reverse repo operations
P	1512	Operatiuni repo la termen		P	1512	Tern reverse repo operations
P	1513	Titluri date cu împrumut de pe o zi pe alta		P	1513	Overnight lent securities
P	1514	Titluri date cu împrumut la termen		P	1514	Term lent securities
B	1517	Datorii atasate si sume de amortizat		B	1517	Accrued interest payable and amounts to be amortized
P	15171	Datorii atasate		P	15171	Accrued interest payable
B	15172	Sume de amortizat		B	15172	Amounts to be amortized
B	152	Operatiuni reverse repo si titluri luate cu împrumut		B	152	Reverse repo operations and borrowed securities
A	1521	Operatiuni reverse repo de pe o zi pe alta		A	1521	Overnight reverse repo operations
A	1522	Operatiuni reverse repo la termen		A	1522	Term reverse repo operations
A	1523	Titluri luate cu împrumut de pe o zi pe alta		A	1523	Overnight borrowed securities
A	1524	Titluri luate cu împrumut la termen		A	1524	Term borrowed securities
B	1527	Creante atasate si sume de amortizat		B	1527	Accrued interest receivable and amounts to be amortized
A	15271	Creante atasate		A	15271	Accrued interest receivable
B	15272	Sume de amortizat		B	15272	Amounts to be amortized
Grupa 16 - VALORI DE RECUPERAT ŞI ALTE SUME DATORATE				Group 16 –VALUES TO BE RECOVERED AND OTHER LIABILITIES
B	161	Valori de recuperat		B	161	Values to be recovered
A	1611	Valori de recuperat		A	1611	Values to be recovered
B	1617	Creante atasate si sume de amortizat		B	1617	Accrued interest receivable and amounts to be amortized
A	16171	Creante atasate		A	16171	Accrued interest receivable
B	16172	Sume de amortizat		B	16172	Amounts to be amortized
B	162	Alte sume datorate		B	162	Other liabilities
P	1621	Alte sume datorate		P	1621	Other liabilities
B	1627	Datorii atasate si sume de amortizat		B	1627	Accrued interest payable and amounts to be amortized
P	16271	Datorii atasate		P	16271	Accrued interest payable
B	16272	Sume de amortizat		B	16272	Amounts to be amortized
B	163	Dobânzi care rezulta dintr o rata negativa a dobânzii efective		B	163	Interest resulting from a negative effective interest rate
A	1631	Dobânzi de încasat		A	1631	Interest receivable
P	1632	Dobânzi de platit		P	1632	Interest payable
Grupa 17 - OPERAŢIUNI ÎNTRE ORGANIZAŢIILE COOPERATISTE DE CREDIT DINCADRUL REŢELEI*2				Group 17 – OPERATIONS OF THE COOPERATIVE CREDIT INSTITUTIONS WITHIN THE NETWORK*2
B	171	Conturi curente		B	171	Current accounts
A	1711	Cont curent la casa centrala		A	1711	Current account with the central entity
P	1712	Conturi curente ale cooperativelor de credit afiliate		P	1712	Current accounts of affiliated cooperative credit institutions
B	1717	Creante si datorii atasate		B	1717	Accrued claims and debts
A	17171	Creante atasate		A	17171	Accrued interest receivable
P	17172	Datorii atasate		P	17172	Accrued interest payable
B	173	Depozite între organizatiile cooperatiste de credit din cadrul retelei		B	173	Deposits between cooperative credit institutions within the network
B	1731	Depozite la casa centrala		B	1731	Deposits with the central entity
A	17311	Depozite la vedere la casa centrala		A	17311	Sight deposits with the central entity
A	17312	Depozite la termen la casa centrala		A	17312	Term deposits with the central entity
A	17313	Depozite colaterale la casa centrala		A	17313	Collateral deposits with the central entity
A	17314	Depozite la casa centrala rambursabile dupa notificare		A	17314	Deposits with the central house redeemable at notice
B	17317	Creante atasate si sume de amortizat		B	17317	Accrued interest receivable and amounts to be amortized
B	1732	Depozite ale cooperativelor de credit afiliate		B	1732	Deposits of affiliated credit cooperative institutions
P	17321	Depozite la vedere ale cooperativelor de credit  afiliate		P	17321	Sight deposits of affiliated credit cooperative institutions
P	17322	Depozite la termen ale cooperativelor de credit afiliate		P	17322	Term deposits of affiliated credit cooperative institutions
P	17323	Depozite colaterale ale cooperativelor de credit afiliate		P	17323	Collateral deposits of affiliated credit cooperative institutions
P	17324	Depozite ale cooperativelor de credit afiliate  rambursabile dupa notificare		P	17324	Deposits of affiliated cooperative institutions redeemable at notice
B	17327	Datorii atasate si sume de amortizat		B	17327	Accrued interest payable and amounts to be amortized
B	174	Credite si împrumuturi între organizatiile cooperatiste de credit din cadrul retelei		B	174	Credits and loans between cooperative credit organisations within the network
B	1741	Credite acordate organizatiilor cooperatiste de credit din  cadrul retelei		B	1741	Loans granted to cooperative credit organisations within the network
A	17411	Credite de pe o zi pe alta acordate organizatiilor cooperatiste de credit din cadrul retelei		A	17411	Overnight loans granted to cooperative credit organisations within the network
A	17412	Credite la termen acordate organizatiilor cooperatiste  de credit din cadrul retelei		A	17412	Term loans granted to cooperative credit organisations within the network
B	17417	Creante atasate si sume de amortizat		B	17417	Accrued interest receivable and amounts to be amortized
B	1742	Împrumuturi primite de la organizatiile cooperatiste de credit din cadrul retelei		B	1742	Loans received from cooperative credit organisations within the network
P	17421	Împrumuturi de pe o zi pe alta primite de la    organizatiile cooperatiste de credit din cadrul retelei		P	17421	Overnight loans received from cooperative credit organisations within the network
P	17422	Împrumuturi la termen primite de la organizatiile cooperatiste de credit din cadrul retelei		P	17422	Term loans received from cooperative credit organisations within the network
B	17427	Datorii atasate si sume de amortizat		B	17427	Accrued interest payable and amounts to be amortized
B	176	Valori de recuperat si alte sume datorate organizatiilor cooperatiste de credit din cadrul retelei		B	176	Values to be recovered and other liabilities to cooperative credit organisations within the network
B	1761	Valori de recuperat de la organizatiile cooperatiste de credit din cadrul retelei		B	1761	Values to be recovered from cooperative credit organisations within the network
A	17611	Valori de recuperat		A	17611	Values to be recovered
B	17617	Creante atasate si sume de amortizat		B	17617	Accrued interest receivable and amounts to be amortized
B	1762	Alte sume datorate organizatiilor cooperatiste de credit din cadrul retelei		B	1762	Other liabilities to cooperative credit organisations within the network
P	17621	Alte sume datorate		P	17621	Other liabilities
B	17627	Datorii atasate si sume de amortizat		B	17627	Accrued interest payable and amounts to be amortized
B	178	Active financiare restante si active financiare depreciate privind operatiunile cu organizatiile cooperatiste de credit din cadrul retelei		B	178	Overdue financial assets and depreciated financial assets regarding operations with cooperative credit organisations within the network
B	1781	Active financiare restante		B	1781	Overdue financial assets
A	17811	Active financiare restante		A	17811	Overdue financial assets
B	17817	Creante atasate si sume de amortizat		B	17817	Accrued interest receivable and amounts to be amortized
B	1782	Active financiare pentru care riscul de credit a crescut  semnificativ		B	1782	Financial assets for which credit risk has increased significantly
A	17821	Active financiare pentru care riscul de credit a crescut semnificativ		A	17821	Financial assets for which credit risk has increased significantly
B	17827	Creante atasate si sume de amortizat		B	17827	Accrued interest receivable and amounts to be amortized
B	1783	Active financiare depreciate la data raportarii		B	1783	Impaired financial assets on the reporting date
A	17831	Active financiare depreciate la data raportarii		A	17831	Impaired financial assets on the reporting date
B	17837	Creante atasate si sume de amortizat		B	17837	Accrued interest receivable and amounts to be amortized
B	1784	Active financiare depreciate la recunoasterea initiala		B	1784	Impaired financial assets upon initial recognition
A	17841	Active financiare depreciate la recunoasterea initiala		A	17841	Impaired financial assets upon initial recognition
B	17847	Creante atasate si sume de amortizat		B	17847	Accrued interest receivable and amounts to be amortized
Grupa 18 - ACTIVE FINANCIARE RESTANTE ŞI ACTIVE FINANCIARE DEPRECIATE				Group 18 – ACTIVE Financing outstanding and current impaired FINANCIation
B	181	Active financiare restante		B	181	Overdue financial assets
A	1811	Active financiare restante		A	1811	Overdue financial assets
B	1817	Creante atasate si sume de amortizat		B	1817	Accrued interest receivable and amounts to be amortized
A	18171	Creante atasate		A	18171	Accrued interest receivable
B	18172	Sume de amortizat		B	18172	Amounts to be amortized
B	182	Active financiare pentru care riscul de credit a crescut emnificativ		B	182	Financial assets for which credit risk has increased significantly
A	1821	Active financiare pentru care riscul de credit a crescut semnificativ		A	1821	Financial assets for which credit risk has increased significantly
B	1827	Creante atasate si sume de amortizat		B	1827	Accrued interest receivable and amounts to be amortized
A	18271	Creante atasate		A	18271	Accrued interest receivable
B	18272	Sume de amortizat		B	18272	Amounts to be amortized
B	183	Active financiare depreciate la data raportarii		B	183	Impaired financial assets on the reporting date
A	1831	Active financiare depreciate la data raportarii		A	1831	Impaired financial assets on the reporting date
B	1837	Creante atasate si sume de amortizat		B	1837	Accrued interest receivable and amounts to be amortized
A	18371	Creante atasate		A	18371	Accrued interest receivable
B	18372	Sume de amortizat		B	18372	Amounts to be amortized
B	184	Active financiare depreciate la recunoasterea initiala		B	184	Impaired financial assets upon initial recognition
A	1841	Active financiare depreciate la recunoasterea initiala		A	1841	Impaired financial assets upon initial recognition
B	1847	Creante atasate si sume de amortizat		B	1847	Accrued interest receivable and amounts to be amortized
A	18471	Creante atasate		A	18471	Accrued interest receivable
B	18472	Sume de amortizat		B	18472	Amounts to be amortized
Grupa 19 - AJUSTĂRI PENTRU PIERDERI AŞTEPTATE AFERENTE CREANŢELOR DIN OPERAŢIUNI DE TREZORERIE ŞI INTERBANCARE ŞI ALTE AJUSTĂRI				Group 19 – Adjustments for expected losses related to receivables from treasury andinter-banking operations and other adjustments
B	191	Ajustari pentru pierderi asteptate calculate la nivel  individual		B	191	Collective adjustment for expected losses calculated individually
P	1911	Pierderi asteptate pe urmatoarele 12 luni		P	1911	Expected losses for the next 12 months
P	1912	Pierderi asteptate pe durata de viata		P	1912	Expected lifelong losses
P	19121	Pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	19121	Expected losses on financial assets for which credit risk has increased significantly
P	19122	Pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	19122	Expected losses on impaired financial assets on the reporting date
B	1913	Modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		B	1913	Changes in expected losses on impaired financial assets upon initial recognition
B	192	Ajustari pentru pierderi asteptate calculate la nivel colectiv		B	192	Adjustments for expected losses calculated collectively
P	1921	Pierderi asteptate pe urmatoarele 12 luni		P	1921	Expected losses for the next 12 months
P	1922	Pierderi asteptate pe durata de viata		P	1922	Expected lifelong losses
P	19221	Pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	19221	Expected losses on financial assets for which credit risk has increased significantly
P	19222	Pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	19222	Expected losses on impaired financial assets on the reporting date
B	1923	Modificari ale pierderilor asteptate aferente activelor  financiare depreciate la recunoasterea initiala		B	1923	Changes in expected losses on impaired financial assets upon initial recognition
P	197	Ajustari pentru dobânzi aferente creantelor depreciate		P	197	Adjustments for interest on impaired receivables
B	199	Alte ajustari		B	199	Other adjustments
CLASA 2 - OPERAŢIUNI CU CLIENTELA				CLASS 2 – CUSTOMERS OPERATIONS
Grupa 20 - CREDITE ACORDATE CLIENTELEI				Group 20 – CREDITS GRANTED TO CUSTOMERS
B	201	Creante comerciale		B	201	Commercial receivables
A	2011	Creante comerciale		A	2011	Commercial receivables
A	20111	Scont		A	20111	Discount
A	20112	Factoring cu recurs		A	20112	Domestic Factoring with recourse
A	20113	Forfetare		A	20113	Forfaiting
A	20114	Factoring fara recurs		A	20114	Domestic Factoring without recourse
A	20119	Alte creante comerciale		A	20119	Other commercial receivables
B	2017	Creante atasate si sume de amortizat		B	2017	Accrued interest receivable and amounts to be amortized
A	20171	Creante atasate		A	20171	Accrued interest receivable
B	20172	Sume de amortizat		B	20172	Amounts to be amortized
B	202	Credite de trezorerie		B	202	Cash credits
A	2021	Credite de trezorerie		A	2021	Cash credits
A	20211	Utilizari din deschideri de credite permanente		A	20211	Use from permanent credit openings
A	20212	Credit global de exploatare		A	20212	Global operating credit
A	20213	Diferente de rambursat legate de utilizarea cardurilor		A	20213	Differences to be refunded related to the use of cards
A	20219	Alte credite de trezorerie		A	20219	Other cash credits
B	2027	Creante atasate si sume de amortizat		B	2027	Accrued interest receivable and amounts to be amortized
A	20271	Creante atasate		A	20271	Accrued interest receivable
B	20272	Sume de amortizat		B	20272	Amounts to be amortized
B	203	Credite de consum si vânzari în rate		B	203	Consumer lending and installment sales
A	2031	Credite de consum		A	2031	Consumer lending
A	20311	Credite de consum pentru nevoi personale		A	20311	Consumer lending for personal needs
A	20312	Credite de consum pentru achizitionarea de bunuri		A	20312	Consumer lending for the purchase of goods
A	2032	Vânzari în rate		A	2032	Installment sales
B	2037	Creante atasate si sume de amortizat		B	2037	Accrued interest receivable and amounts to be amortized
A	20371	Creante atasate		A	20371	Accrued interest receivable
B	20372	Sume de amortizat		B	20372	Amounts to be amortized
B	204	Credite pentru finantarea operatiunilor de comert exterior		B	204	Trade finance loans
A	2041	Credite pentru import		A	2041	Loans for import
A	2042	Credite pentru export		A	2042	Loans for export
B	2047	Creante atasate si sume de amortizat		B	2047	Accrued interest receivable and amounts to be amortized
A	20471	Creante atasate		A	20471	Accrued interest receivable
B	20472	Sume de amortizat		B	20472	Amounts to be amortized
B	205	Credite pentru finantarea stocurilor si pentru echipamente		B	205	Loans for stock financing and equipment
A	2051	Credite pentru finantarea stocurilor		A	2051	Loans for stock financing
A	2052	Credite pentru echipamente		A	2052	Loans for equipment
B	2057	Creante atasate si sume de amortizat		B	2057	Accrued interest receivable and amounts to be amortized
A	20571	Creante atasate		A	20571	Accrued interest receivable
B	20572	Sume de amortizat		B	20572	Amounts to be amortized
B	206	Credite pentru investitii imobiliare		B	206	Loans for real estate investments
A	2061	Credite pentru investitii imobiliare		A	2061	Loans for real estate investments
A	20611	Credite ipotecare		A	20611	Mortgage loans
A	20619	Alte credite pentru investitii imobiliare		A	20619	Other loans for real estate investments
B	2067	Creante atasate si sume de amortizat		B	2067	Accrued interest receivable and amounts to be amortized
A	20671	Creante atasate		A	20671	Accrued interest receivable
B	20672	Sume de amortizat		B	20672	Amounts to be amortized
B	209	Alte credite acordate clientelei		B	209	Other loans granted to customers
A	2091	Alte credite acordate clientelei		A	2091	Other loans granted to customers
B	2097	Creante atasate si sume de amortizat		B	2097	Accrued interest receivable and amounts to be amortized
A	20971	Creante atasate		A	20971	Accrued interest receivable
B	20972	Sume de amortizat		B	20972	Amounts to be amortized
Grupa 23 - CREDITE ŞI ÎMPRUMUTURI PRIVIND INSTITUŢIILE FINANCIARE				Group 23 – CREDITS AND LOANS REGARDING FINANCIAL INSTITUTIONS
B	231	Credite acordate institutiilor financiare		B	231	Loans granted to financial institutions
A	2311	Credite de pe o zi pe alta acordate institutiilor financiare		A	2311	Overnight credits granted to financial institutions
A	2312	Credite la termen acordate institutiilor financiare		A	2312	Term loans granted to financial institutions
B	2317	Creante atasate si sume de amortizat		B	2317	Accrued interest receivable and amounts to be amortized
A	23171	Creante atasate		A	23171	Accrued interest receivable
B	23172	Sume de amortizat		B	23172	Amounts to be amortized
B	232	Împrumuturi primite de la institutiile financiare		B	232	Loans received from financial institutions
P	2321	Împrumuturi de pe o zi pe alta de la institutiile financiare		P	2321	Overnight loans from financial institutions
P	2322	Împrumuturi la termen de la institutiile financiare		P	2322	Term loans from financial institutions
B	2327	Datorii atasate si sume de amortizat		B	2327	Accrued interest payable and amounts to be amortized
P	23271	Datorii atasate		P	23271	Accrued interest payable
B	23272	Sume de amortizat		B	23272	Amounts to be amortized
Grupa 24 - ACORDURI DE RĂSCUMPĂRARE ŞI TITLURI DATE SAU LUATE CU  ÎMPRUMUT				Group 24 – Repurchase agreements and borrowed or lent securities
B	241	Operatiuni repo si titluri date cu împrumut		B	241	Repo operations and lent securities
P	2411	Operatiuni repo de pe o zi pe alta		P	2411	Overnight repo operations
P	2412	Operatiuni repo la termen		P	2412	Term repo operations
P	2413	Titluri date cu împrumut de pe o zi pe alta		P	2413	Overnight lent securities
P	2414	Titluri date cu împrumut la termen		P	2414	Term lent securities
B	2417	Datorii atasate si sume de amortizat		B	2417	Accrued interest payable and amounts to be amortized
P	24171	Datorii atasate		P	24171	Accrued interest payable
B	24172	Sume de amortizat		B	24172	Amounts to be amortized
B	243	Operatiuni reverse repo si titluri luate cu împrumut		B	243	Reverse repo operations and borrowed securities
A	2431	Operatiuni reverse repo de pe o zi pe alta		A	2431	Overnight reverse repo operations
A	2432	Operatiuni reverse repo la termen		A	2432	Term reverse repo operations
A	2433	Titluri luate cu împrumut de pe o zi pe alta		A	2433	Overnight borrowed securities
A	2434	Titluri luate cu împrumut la termen		A	2434	Term borrowed securities
B	2437	Creante atasate si sume de amortizat		B	2437	Accrued interest receivable and amounts to be amortized
A	24371	Creante atasate		A	24371	Accrued interest receivable
B	24372	Sume de amortizat		B	24372	Amounts to be amortized
Grupa 25 - CONTURILE CLIENTELEI				Group 25 – client accounts
B	251	Conturi curente şi monedă electronică si conturi de plati		B	251	Current and electronic currency accounts and payment accounts
B	2511	Conturi curente		B	2511	Current accounts
B	2517	Creante atasate, datorii atasate si sume de amortizat		B	2517	Accrued interest receivable, Accrued interest payable and amounts to be amortized
B	25171	Creante atasate si sume de amortizat		B	25171	Accrued interest receivable and amounts to be amortized
B	25172	Datorii atasate si sume de amortizat		B	25172	Accrued interest payable and amounts to be amortized
B	253	Conturi de depozite		B	253	Deposit accounts
P	2531	Depozite la vedere		P	2531	Spot deposits
P	2532	Depozite la termen		P	2532	Fixed term deposits
P	2533	Depozite colaterale		P	2533	Collateral deposits
P	25331	Depozite pentru deschiderea de acreditive		P	25331	Deposits for opening credits
P	25332	Depozite pentru emiterea de scrisori de garantie		P	25332	Deposits for issuing letters of guarantee
P	25333	Depozite pentru cecuri certificate		P	25333	Deposits for certified cheques
P	25335	Depozite pentru garantii gestionari		P	25335	Deposits for managers
P	25336	Alte depozite colaterale		P	25336	Other collateral deposits
P	2534	Depozite rambursabile dupa notificare		P	2534	Deposits redeemable at notice
B	2537	Datorii atasate si sume de amortizat		B	2537	Accrued interest payable and amounts to be amortized
P	25371	Datorii atasate		P	25371	Accrued interest payable
B	25372	Sume de amortizat		B	25372	Amounts to be amortized
B	254	Certificate de depozit, carnete si librete de economii		B	254	Certificates of deposit, saving cards and booklets
P	2541	Certificate de depozit		P	2541	Certificates of deposit
P	2542	Carnete si librete de economii		P	2542	saving cards and booklets
B	2547	Datorii atasate si sume de amortizat		B	2547	Accrued interest payable and amounts to be amortized
P	25471	Datorii atasate		P	25471	Accrued interest payable
B	25472	Sume de amortizat		B	25472	Amounts to be amortized
Grupa 26 - VALORI DE RECUPERAT ŞI ALTE SUME DATORATE				Group 26 – VALUES TO BE RECOVERED AND OTHER LIABILITIES
B	261	Valori de recuperat		B	261	Values to be recovered
A	2611	Valori de recuperat		A	2611	Values to be recovered
B	2617	Creante atasate si sume de amortizat		B	2617	Accrued interest receivable and amounts to be amortized
A	26171	Creante atasate		A	26171	Accrued interest receivable
B	26172	Sume de amortizat		B	26172	Amounts to be amortized
B	262	Alte sume datorate		B	262	Other liabilities
P	2621	Alte sume datorate		P	2621	Other liabilities
P	2622	Avansuri primite de la clienti		P	2622	Advance payments received from customers
B	2627	Datorii atasate si sume de amortizat		B	2627	Accrued interest payable and amounts to be amortized
P	26271	Datorii atasate		P	26271	Accrued interest payable
B	26272	Sume de amortizat		B	26272	Amounts to be amortized
B	263	Dobânzi care rezulta dintr o rata negativa a dobânzii efective     efective		B	263	Interest resulting from a negative effective interest rate
A	2631	Dobânzi de încasat		A	2631	Interest receivable
P	2632	Dobânzi de platit		P	2632	Interest payable
Grupa 28 - ACTIVE FINANCIARE RESTANTE ŞI ACTIVE FINANCIARE DEPRECIATE				Group 28 – OVERDUE FINANCIAL ASSETS AND IMPARED FINANCIAL ASSETS
B	281	Active financiare restante		B	281	Overdue financial assets
A	2811	Active financiare restante		A	2811	Overdue financial assets
B	2817	Creante atasate si sume de amortizat		B	2817	Accrued interest receivable and amounts to be amortized
A	28171	Creante atasate		A	28171	Accrued interest receivable
B	28172	Sume de amortizat		B	28172	Amounts to be amortized
B	282	Active financiare pentru care riscul de credit a crescut semnificativ		B	282	Financial assets for which credit risk has increased significantly
A	2821	Active financiare pentru care riscul de credit a crescut semnificativ		A	2821	Financial assets for which credit risk has increased significantly
B	2827	Creante atasate si sume de amortizat		B	2827	Accrued interest receivable and amounts to be amortized
A	28271	Creante atasate		A	28271	Accrued interest receivable
B	28272	Sume de amortizat		B	28272	Amounts to be amortized
B	283	Active financiare depreciate la data raportarii		B	283	Impaired financial assets on the reporting date
A	2831	Active financiare depreciate la data raportarii		A	2831	Impaired financial assets on the reporting date
B	2837	Creante atasate si sume de amortizat		B	2837	Accrued interest receivable and amounts to be amortized
A	28371	Creante atasate		A	28371	Accrued interest receivable
B	28372	Sume de amortizat		B	28372	Amounts to be amortized
B	284	Active financiare depreciate la recunoasterea initiala		B	284	Impaired financial assets upon initial recognition
A	2841	Active financiare depreciate la recunoasterea initiala		A	2841	Impaired financial assets upon initial recognition
B	2847	Creante atasate si sume de amortizat		B	2847	Accrued interest receivable and amounts to be amortized
A	28471	Creante atasate		A	28471	Accrued interest receivable
B	28472	Sume de amortizat		B	28472	Amounts to be amortized
B	285	Creante comerciale  abordarea simplificata		B	285	Trade receivables - the simplified approach
A	2851	Creante comerciale		A	2851	Trade receivables
B	2857	Creante atasate si sume de amortizat		B	2857	Accrued interest receivable and amounts to be amortized
A	28571	Creante atasate		A	28571	Accrued interest receivable
B	28572	Sume de amortizat		B	28572	Amounts to be amortized
Grupa 29 - AJUSTĂRI PENTRU PIERDERI AȘTEPTATE AFERENTE CREANȚELOR DIN OPERAȚIUNI CU CLIENTELA ȘI DIN OPERAȚIUNI ÎNTRE INSTITUȚIILE FINANCIARE NEBANCARE ȘI INSTITUȚIILE DE CREDIT ȘI ALTE AJUSTĂRI				Group 29 – ADJUSTMENTS FOR EXPECTED LOSSES ON RECEIVABLES FROM OPERATIONS WITH CUSTOMERS AND FROM OPERATIONS BETWEEN NON-BANKING FINANCIAL AND CREDIT INSTITUTIONS AND OTHER ADJUSTMENTS
B	291	Ajustari pentru pierderi asteptate calculate la nivel  individual		B	291	Adjustments for expected losses calculated individually
P	2911	Pierderi asteptate pe urmatoarele 12 luni		P	2911	Expected losses for the next 12 months
P	2912	Pierderi asteptate pe durata de viata		P	2912	Expected lifelong losses
P	29121	Pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	29121	Expected losses on financial assets for which credit risk has increased significantly
P	29122	Pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	29122	Expected losses on impaired financial assets on the reporting date
P	29123	Pierderi asteptate aferente creantelor comerciale abordarea simplificata		P	29123	Expected losses on trade receivables -the simplified approach
B	2913	Modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		B	2913	Changes in expected losses on impaired financial assets upon initial recognition
B	292	Ajustari pentru pierderi asteptate calculate la nivel colectiv		B	292	Adjustments for expected losses calculated collectively
P	2921	Pierderi asteptate pe urmatoarele 12 luni		P	2921	Expected losses for the next 12 months
P	2922	Pierderi asteptate pe durata de viata		P	2922	Expected lifelong losses
P	29221	Pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	29221	Expected losses on financial assets for which credit risk has increased significantly
P	29222	Pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	29222	Expected losses on impaired financial assets on the reporting date
P	29223	Pierderi asteptate aferente creantelor comerciale abordarea simplificata		P	29223	Expected losses on trade receivables -the simplified approach
B	2923	Modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		B	2923	Changes in expected losses on impaired financial assets upon initial recognition
P	297	Ajustari pentru dobânzi aferente creantelor depreciate		P	297	Adjustments for interest on impaired debts
B	299	Alte ajustari		B	299	Other adjustments
CLASA 3 - OPERAŢIUNI CU TITLURI ŞI OPERAŢIUNI SUNDRY				CLASS 3 – OPERATIONS WITH sundry SECURITIES AND SUNDRY OPERATIONS
Grupa 30 - OPERAŢIUNI CU TITLURI ŞI ALTE INSTRUMENTE FINANCIARE				Group 30 – OPERATIONS WITH SECURITIES AND OTHER FINANCIAL INSTRUMENTS
B	301	Active si datorii financiare detinute în vederea tranzactionarii		B	301	Financial assets and liabilities held for trading purposes
A	3011	Active financiare detinute în vederea tranzactionarii		A	3011	Financial assets held for trading purposes
A	30111	Instrumente de capitaluri proprii		A	30111	Equity instruments
A	30112	Instrumente de datorie		A	30112	Debt instruments
A	30113	Credite si creante		A	30113	Loans and receivables
P	3012	Datorii financiare detinute în vederea tranzactionarii		P	3012	Financial liabilities held for trading purposes
P	30121	Pozitii scurte		P	30121	Short positions
P	30122	Depozite		P	30122	Deposits
P	30123	Datorii constituite prin titluri		P	30123	Liabilities in the form of securities
P	30129	Alte datorii financiare		P	30129	Other financial payables
B	302	Active si datorii financiare desemnate ca fiind evaluate la valoarea justa prin profit sau pierdere		B	302	Financial assets and liabilities designated  at fair value through profit or loss
A	3021	Active financiare desemnate ca fiind evaluate la valoarea justa prin profit sau pierdere		A	3021	Financial assets designated  at fair value through profit or loss
A	30212	Instrumente de datorie		A	30212	Debt instruments
A	30213	Credite si creante		A	30213	Loans and receivables
P	3022	Datorii financiare desemnate ca fiind evaluate la valoarea  justa prin profit sau pierdere		P	3022	Financial liabilities designated as being at fair value through profit or loss
P	30221	Depozite		P	30221	Deposits
P	30222	Datorii constituite prin titluri		P	30222	Liabilities in the form of securities
P	30229	Alte datorii financiare		P	30229	Other financial liabilities
A	303	Active financiare evaluate la valoarea justa prin alte elemente ale rezultatului global		A	303	Financial assets at fair value through other global income items
A	3031	Instrumente de capitaluri proprii		A	3031	Equity instruments
A	3032	Instrumente de datorie		A	3032	Debt instruments
A	3033	Credite si creante		A	3033	Loans and receivables
A	3037	Creante atasate		A	3037	Accrued interest receivable
A	304	Instrumente de datorie la cost amortizat		A	304	Amortised cost debt instruments
A	3041	Instrumente de datorie		A	3041	Debt instruments
A	3047	Creante atasate		A	3047	Accrued interest receivable
A	305	Active financiare evaluate obligatoriu la valoarea justa prin profit sau pierdere		A	305	Financial assets assessed at fair value through profit or loss
A	3051	Instrumente de capitaluri proprii		A	3051	Equity instruments
A	3052	Instrumente de datorie		A	3052	Debt instruments
A	3053	Credite si creante		A	3053	Loans and receivables
Grupa 31 - INSTRUMENTE DERIVATE				Group 31 – DERIVATIVES FINANCIAL INSTRUMENTS
B	311	Instrumente derivate detinute în vederea tranzactionarii		B	311	Derivatives held for trading purposes
B	3111	Instrumente derivate pe rata dobânzii		B	3111	Interest rate derivatives
B	31111	Swap pe rata dobânzii		B	31111	Interest rate swap
B	31112	Optiuni pe piete la buna întelegere		B	31112	Options on over-the-counter markets
B	31113	Alte instrumente pe piete la buna întelegere		B	31113	Other instruments on over-the-counter markets
B	31114	Optiuni pe piete organizate		B	31114	Options on organised markets
B	31115	Alte instrumente pe piete organizate		B	31115	Other instruments on organised markets
B	3112	Instrumente derivate pe instrumente de capitaluri proprii		B	3112	Equity instrument derivatives
B	31121	Optiuni pe piete la buna întelegere		B	31121	Options on over-the-counter markets
B	31122	Alte instrumente pe piete la buna întelegere		B	31122	Other instruments on over-the-counter markets
B	31123	Optiuni pe piete organizate		B	31123	Options on organised markets
B	31124	Alte instrumente pe piete organizate		B	31124	Other instruments on organised markets
B	3113	Instrumente derivate pe cursul de schimb		B	3113	Exchange rate derivatives
B	31131	Operatiuni ferme de schimb la termen		B	31131	Firm term exchange operations
B	31132	Swap financiar de valute		B	31132	Financial currency swap
B	31133	Optiuni pe piete la buna întelegere		B	31133	Options on over-the-counter markets
B	31134	Alte instrumente pe piete la buna întelegere		B	31134	Other instruments on over-the-counter markets
B	31135	Optiuni pe piete organizate		B	31135	Options on organised markets
B	31136	Alte instrumente pe piete organizate		B	31136	Other instruments on organised markets
B	3114	Instrumente derivate pe riscul de credit		B	3114	Credit risk derivatives
B	31141	Credit risk swap		B	31141	Credit risk swap
B	31142	Credit spread option		B	31142	Credit spread option
B	31143	Total return swap		B	31143	Total return swap
B	31144	Alte instrumente		B	31144	Other instruments
B	3115	Instrumente derivate pe marfuri		B	3115	Merchandise derivatives
B	3116	Alte instrumente derivate		B	3116	Other derivatives
B	312	Instrumente derivate de acoperire a valorii juste		B	312	Fair value hedging derivatives
B	3121	Instrumente derivate pe rata dobânzii		B	3121	Interest rate derivatives
B	31211	Swap pe rata dobânzii		B	31211	Interest rate swap
B	31212	Optiuni pe piete la buna întelegere		B	31212	Options on over-the-counter markets
B	31213	Alte instrumente pe piete la buna întelegere		B	31213	Other instruments on over-the-counter markets
B	31214	Optiuni pe piete organizate		B	31214	Options on organised markets
B	31215	Alte instrumente pe piete organizate		B	31215	Other instruments on organised markets
B	3122	Instrumente derivate pe instrumente de capitaluri proprii		B	3122	Equity derivatives
B	31221	Optiuni pe piete la buna întelegere		B	31221	Options on over-the-counter markets
B	31222	Alte instrumente pe piete la buna întelegere		B	31222	Other instruments on over-the-counter markets
B	31223	Optiuni pe piete organizate		B	31223	Options on organised markets
B	31224	Alte instrumente pe piete organizate		B	31224	Other instruments on organised markets
B	3123	Instrumente derivate pe cursul de schimb		B	3123	Exchange rate derivatives
B	31231	Operatiuni ferme de schimb la termen		B	31231	Firm term exchange operations
B	31232	Swap financiar de valute		B	31232	Financial currency swap
B	31233	Optiuni pe piete la buna întelegere		B	31233	Options on over-the-counter markets
B	31234	Alte instrumente pe piete la buna întelegere		B	31234	Other instruments on over-the-counter markets
B	31235	Optiuni pe piete organizate		B	31235	Options on organised markets
B	31236	Alte instrumente pe piete organizate		B	31236	Other instruments on organised markets
B	3124	Instrumente derivate pe riscul de credit		B	3124	Credit risk derivatives
B	31241	Credit risk swap		B	31241	Credit risk swap
B	31242	Credit spread option		B	31242	Credit spread option
B	31243	Total return swap		B	31243	Total return swap
B	31244	Alte instrumente		B	31244	Other instruments
B	3125	Instrumente derivate pe marfuri		B	3125	Merchandise derivatives
B	3126	Alte instrumente derivate		B	3126	Other derivatives
B	313	Instrumente derivate de acoperire a fluxurilor de trezorerie   si a investitiilor nete într-o operatiune din strainatate		B	313	Derivatives for hedging cash flows and net investments in a foreign operation
B	3131	Instrumente derivate pe rata dobânzii		B	3131	Interest rate derivatives
B	31311	Swap pe rata dobânzii		B	31311	Interest rate swap
B	31312	Optiuni pe piete la buna întelegere		B	31312	Options on over-the-counter markets
B	31313	Alte instrumente pe piete la buna întelegere		B	31313	Other instruments on over-the-counter markets
B	31314	Optiuni pe piete organizate		B	31314	Options on organised markets
B	31315	Alte instrumente pe piete organizate		B	31315	Other instruments on organised markets
B	3132	Instrumente derivate pe instrumente de capitaluri proprii		B	3132	Equity derivatives
B	31321	Optiuni pe piete la buna întelegere		B	31321	Options on over-the-counter markets
B	31322	Alte instrumente pe piete la buna întelegere		B	31322	Other instruments on over-the-counter markets
B	31323	Optiuni pe piete organizate		B	31323	Options on organised markets
B	31324	Alte instrumente pe piete organizate		B	31324	Other instruments on organised markets
B	3133	Instrumente derivate pe cursul de schimb		B	3133	Exchange rate derivatives
B	31331	Operatiuni ferme de schimb la termen		B	31331	Firm term exchange operations
B	31332	Swap financiar de valute		B	31332	Financial currency swap
B	31333	Optiuni pe piete la buna întelegere		B	31333	Options on over-the-counter markets
B	31334	Alte instrumente pe piete la buna întelegere		B	31334	Other instruments on over-the-counter markets
B	31335	Optiuni pe piete organizate		B	31335	Options on organised markets
B	31336	Alte instrumente pe piete organizate		B	31336	Other instruments on organised markets
B	3134	Instrumente derivate pe riscul de credit		B	3134	Credit risk derivatives
B	31341	Credit risk swap		B	31341	Credit risk swap
B	31342	Credit spread option		B	31342	Credit spread option
B	31343	Total return swap		B	31343	Total return swap
B	31344	Alte instrumente		B	31344	Other instruments
B	3135	Instrumente derivate pe marfuri		B	3135	Commodity derivatives
B	3136	Alte instrumente derivate		B	3136	Other derivatives
B	314	Instrumente derivate de acoperire a valorii juste a unui portofoliu împotriva riscului de rata a dobânzii		B	314	Derivatives hedging the fair value of a portfolio against interest rate risk
B	315	Instrumente derivate de acoperire a fluxurilor de trezorerie aferente unui portofoliu împotriva riscului de rata a dobânzii		B	315	Derivatives hedging portfolio cash flows against the interest rate risk
B	316	Modificari de valoare justa aferente elementelor acoperite în  cadrul unei operatiuni de acoperire a valorii juste a unui  portofoliu împotriva riscului de rata a dobânzii		B	316	Fair value changes related to the items hedged in a fair value hedging operation of a portfolio against the interest rate risk
Grupa 32 - DATORII CONSTITUITE PRIN TITLURI				Group 32 – DATORIIs constituted PRIN securities
B	321	Certificate de depozit		B	321	Certificates of deposit
P	3211	Certificate de depozit		P	3211	Certificates of deposit
B	3217	Datorii atasate si sume de amortizat		B	3217	Accrued interest payable and amounts to be amortized
P	32171	Datorii atasate		P	32171	Accrued interest payable
B	32172	Sume de amortizat		B	32172	Amounts to be amortized
B	322	Carnete si librete de economii		B	322	saving cards and booklets
P	3221	Carnete si librete de economii		P	3221	saving cards and booklets
B	3227	Datorii atasate si sume de amortizat		B	3227	Accrued interest payable and amounts to be amortized
P	32271	Datorii atasate		P	32271	Accrued interest payable
B	32272	Sume de amortizat		B	32272	Amounts to be amortized
B	325	Obligatiuni		B	325	Bonds
P	3251	Obligatiuni		P	3251	Bonds
B	3257	Datorii atasate si sume de amortizat		B	3257	Accrued interest payable and amounts to be amortized
P	32571	Datorii atasate		P	32571	Accrued interest payable
B	32572	Sume de amortizat		B	32572	Amounts to be amortized
B	326	Alte datorii constituite prin titluri		B	326	Other debts in the form of securities
P	3261	Alte datorii constituite prin titluri		P	3261	Other debts in the form of securities
B	3267	Datorii atasate si sume de amortizat		B	3267	Accrued interest payable and amounts to be amortized
P	32671	Datorii atasate		P	32671	Accrued interest payable
B	32672	Sume de amortizat		B	32672	Amounts to be amortized
Grupa 33 - CONTURI DE DECONTARE PRIVIND OPERAŢIUNILE CU TITLURI				Group 33 – SETTLEMENT ACCOUNTS REGARDING SECURITIES OPERATIONS
P	331	Conturile institutiilor de credit		P	331	Accounts of other banks
P	332	Conturile organismelor de plasament colectiv de valori mobiliare (OPCVM)		P	332	Accounts of  investment fund management companies (IFMC)
B	333	Conturile societatilor de bursa		B	333	Accounts of stock exchange companies
P	334	Conturile altor institutii financiare		P	334	Accounts of other financial institutions
P	335	Conturile clientelei		P	335	Customers' accounts
B	336	Alte conturi de decontare privind operatiunile cu titluri		B	336	Other settlement accounts relating to securities operations
P	3361	Alte sume de platit privind operatiunile cu titluri		P	3361	Other amounts payable in respect of securities operations
A	3362	Alte sume de încasat privind operatiunile cu titluri		A	3362	Other amounts receivable in respect of securities operations
B	337	Creante si datorii atasate		B	337	Accrued claims and debts
A	3371	Creante atasate		A	3371	Accrued interest receivable
P	3372	Datorii atasate		P	3372	Accrued interest payable
Grupa 34 - DECONTĂRI INTRABANCARE ȘI ÎNTRE ORGANIZAȚIILE COOPERATISTE DE CREDIT DIN CADRUL REȚELEI, DECONTĂRI ÎNTRE INSTITUȚIA FINANCIARĂ NEBANCARĂ ȘI SUBUNITĂȚI				Group 34 – INTRABANK SETTLEMENTS AND BETWEEN CREDIT COOPERATIVE ORGANIZATIONS WITHIN THE NETWORK, SETTLEMENTS BETWEEN THE NON-BANKING FINANCIAL INSTITUTION AND SUB-UNITS
B	341	Decontari intrabancare		B	341	Intrabank settlements
B	342	Decontari între organizatiile cooperatiste de credit din  cadrul retelei		B	342	Settlements between cooperative credit organisations within the network
Grupa 35 - DEBITORI ŞI CREDITORI				Group 35 – DEBTORS AND CREDITORS
B	351	Beneficii ale angajatilor		B	351	Employee benefits
P	3511	Indemnizatii si salarii datorate		P	3511	Allowances and salaries payable
P	3512	Absente pe termen scurt compensate		P	3512	Short-term absences compensated
P	3513	Participarea angajatilor la profit si prime de platit		P	3513	Profit share and bonuses payable to employees
P	3514	Beneficii nemonetare		P	3514	Non-monetary benefits
P	35141	Angajati ajutoare materiale datorate		P	35141	Financial support owed to employees
P	35149	Alte beneficii nemonetare		P	35149	Other non-monetary benefits
A	3515	Avansuri acordate angajatilor		A	3515	Advance payments granted to employees
P	3516	Beneficii ale angajatilor neridicate		P	3516	Employees benefits not claimed
P	3517	Retineri din salarii datorate tertilor		P	3517	Retention from salaries payable to third parties
P	3518	Alte beneficii ale angajatilor		P	3518	Other employee benefits
P	35181	Beneficii postangajare		P	35181	Post-employment benefits
P	35182	Alte beneficii pe termen lung ale angajatilor		P	35182	Other long-term employee benefits
P	35183	Beneficii pentru terminarea contractului de munca		P	35183	Benefits for terminating the employment contract
B	3519	Alte datorii si creante în legatura cu angajatii		B	3519	Other employee-related debts and claims
P	35191	Alte datorii în legatura cu angajatii		P	35191	Other employee-related debts
A	35192	Alte creante în legatura cu angajatii		A	35192	Other employee-related claims
B	352	Asigurari sociale, protectia sociala si conturi asimilate		B	352	Social security, social protection and similar accounts
B	3521	Asigurari sociale		B	3521	Social security
B	35211	Contributia unitatii la asigurarile sociale		B	35211	Company contribution to social security
B	35212	Contributia angajatilor la asigurarile sociale		B	35212	Employee contribution to social security
B	35213	Contributia angajatilor pentru asigurarile sociale de sanatate		B	35213	Employee contribution to health insurance
B	35214	Contributia angajatorului pentru asigurarile sociale de sanatate		B	35214	Company contribution to  health insurance
B	3522	Ajutor de somaj		B	3522	Unemployment allowance
B	35221	Contributia unitatii la fondul de somaj		B	35221	Company contribution to the unemployment fund
B	35222	Contributia angajatilor la fondul de somaj		B	35222	Employee contribution to the unemployment fund
B	3526	Alte datorii si creante sociale		B	3526	Other personnel-related debts and claims
P	35261	Alte datorii sociale		P	35261	Other personnel-related  debts
A	35262	Alte creante sociale		A	35262	Other personnel-related claims
B	353	Bugetul statului, fonduri speciale si conturi asimilate		B	353	Amounts payable to the state budget, special funds and similar accounts
B	3531	Impozitul pe profit		B	3531	Corporate tax
B	35311	Impozitul pe profit curent		B	35311	Current corporate tax
B	35312	Impozitul pe profit amânat		B	35312	Deferred corporate tax
B	3532	Taxa pe valoarea adaugata		B	3532	Value added tax
P	35323	TVA de plata		P	35323	VAT payable
A	35324	TVA de recuperat		A	35324	VAT receivable
A	35326	TVA deductibila		A	35326	Input VAT
P	35327	TVA colectata		P	35327	Output VAT
B	35328	TVA neexigibila		B	35328	Non-chargeable VAT
B	3533	Impozitul pe venituri de natura salariilor		B	3533	Tax on salaries
A	3534	Subventii guvernamentale de primit		A	3534	Government subsidies receivable
B	3536	Alte impozite, taxe si varsaminte asimilate		B	3536	Other taxes, duties and similar liabilities
B	3538	Fonduri speciale		B	3538	Special Funds
B	3539	Alte datorii si creante cu bugetul statului		B	3539	Other debts and claims regarding the state budget
P	35391	Alte datorii fata de bugetul statului		P	35391	Other debts to the state budget
A	35392	Alte creante privind bugetul statului		A	35392	Other claims relating to the state budget
P	354	Dividende de plata		P	354	Dividends payable
B	355	Debitori diversi		B	355	Sundry debtors
A	3551	Depozite de garantii varsate		A	3551	Deposits of paid-in guarantees
A	35511	Depozite aferente operatiunilor pe pietele organizate de instrumente derivate		A	35511	Deposits related to operations on organised derivative financial instruments markets
A	35512	Depozite aferente altor operatiuni cu instrumente derivate		A	35512	Deposits related to other derivative financial instruments operations
A	35516	Alte depozite		A	35516	Other deposits
A	3552	Debitori din avansuri spre decontare		A	3552	Debtors from discount advances
A	3553	Creante reprezentând dividende repartizate în cursul exercitiului financiar		A	3553	Receivables representing dividends distributed during the financial year
A	3556	Alti debitori diversi		A	3556	Other sundry debtors
B	3557	Creante atasate si sume de amortizat		B	3557	Accrued interest receivable and amounts to be amortized
A	35571	Creante atasate		A	35571	Accrued interest receivable
B	35572	Sume de amortizat		B	35572	Amounts to be amortized
B	356	Creditori diversi		B	356	Sundry creditors
P	3561	Depozite de garantii pentru leasing		P	3561	Guarantee deposits for leases
P	3562	Alte depozite de garantii primite		P	3562	Other guarantee deposits received
P	3566	Alti creditori diversi		P	3566	Other sundry creditors
B	3567	Datorii atasate si sume de amortizat		B	3567	Accrued interest payable and amounts to be amortized
P	35671	Datorii atasate		P	35671	Accrued interest payable
B	35672	Sume de amortizat		B	35672	Amounts to be amortized
B	357	Decontari din operatiuni în asocieri în participatie		B	357	Discounts from joint venture operations
A	3571	Creante din operatiuni în asocieri în participatie		A	3571	Receivables from joint venture operations
P	3572	Datorii din operatiuni în asocieri în participatie		P	3572	Payables from joint ventures operations
Grupa 36	CONTURI DE STOCURI ȘI ASIMILATE			Group 36	INVENTORY ACCOUNTS AND SIMILAR ACCOUNTS
A	361	Active detinute în vederea vânzarii		A	361	Assets held for sale
A	3611	Valori din aur, metale si pietre pretioase		A	3611	Values MADE of gold, metals and precious stones
A	3612	Alte active detinute în vederea vânzarii		A	3612	Other assets held for sale
A	3613	Bunuri la valoarea justa		A	3613	Goods at fair value
A	362	Materiale si alte consumabile		A	362	Materials and other consumables
A	3621	Materiale		A	3621	Materials
A	3622	Alte consumabile		A	3622	Other consumables
A	363	Active imobilizate detinute în vederea vânzarii		A	363	Fixed assets held for sale
Grupa 37	CONTURI DE REGULARIZARE			Group 37	SETTLEMENT ACCOUNTS
A	371	Valori primite la încasare		A	371	Values received for cashing-in
B	372	Conturi de ajustare		B	372	Adjustment accounts
B	3721	Pozitie de schimb		B	3721	Exchange position
B	3722	Contravaloarea pozitiei de schimb		B	3722	Counter-value of the exchange position
B	3723	Conturi de ajustare valuta		B	3723	Adjustment accounts in foreign currency
B	3729	Conturi de ajustare privind alte elemente din afara  bilantului		B	3729	Adjustment accounts regarding other off-balance sheet elements
A	375	Cheltuieli înregistrate în avans		A	375	Prepayments
P	376	Venituri înregistrate în avans		P	376	Deferred income
P	377	Cheltuieli de platit		P	377	Expenses payable
A	378	Venituri de primit		A	378	Income receivable
B	379	Subventii guvernamentale si alte conturi de regularizare		B	379	Government subsidies and other regulating accounts
P	3791	Subventii guvernamentale		P	3791	Government subsidies
P	37911	Subventii privind activele		P	37911	Assets subsidies
P	37912	Subventii privind veniturile		P	37912	Income subsidies
P	37913	Împrumuturi nerambursabile cu caracter de subventii		P	37913	Non-reimbursable loans in the form of subsidies
B	3799	Alte conturi de regularizare		B	3799	Other regulating accounts
Grupa 38	ACTIVE FINANCIARE RESTANTE ȘI ACTIVE FINANCIARE DEPRECIATE			Group 38	OOUTSTANDING AND DOUBTFUL FINANCIAL ASSETS
B	381	Active financiare restante		B	381	Outstanding financial assets
A	3811	Active financiare restante		A	3811	Outstanding financial assets
B	3817	Creante atasate si sume de amortizat		B	3817	Accrued interest receivable and amounts to be amortized
A	38171	Creante atasate		A	38171	Accrued interest receivable
B	38172	Sume de amortizat		B	38172	Amounts to be amortized
B	382	Active financiare pentru care riscul de credit a crescut semnificativ		B	382	Financial assets for which credit risk has increased significantly
A	3821	Active financiare pentru care riscul de credit a crescut semnificativ		A	3821	Financial assets for which credit risk has increased significantly
B	3827	Creante atasate si sume de amortizat		B	3827	Accrued interest receivable and amounts to be amortized
A	38271	Creante atasate		A	38271	Accrued interest receivable
B	38272	Sume de amortizat		B	38272	Amounts to be amortized
B	383	Active financiare depreciate la data raportarii		B	383	Impaired financial assets on the reporting date
A	3831	Active financiare depreciate la data raportarii		A	3831	Impaired financial assets on the reporting date
B	3837	Creante atasate si sume de amortizat		B	3837	Accrued interest receivable and amounts to be amortized
A	38371	Creante atasate		A	38371	Accrued interest receivable
B	38372	Sume de amortizat		B	38372	Amounts to be amortized
B	384	Active financiare depreciate la recunoasterea initiala		B	384	Impaired financial assets upon initial recognition
A	3841	Active financiare depreciate la recunoasterea initiala		A	3841	Impaired financial assets upon initial recognition
B	3847	Creante atasate si sume de amortizat		B	3847	Accrued interest receivable and amounts to be amortized
A	38471	Creante atasate		A	38471	Accrued interest receivable
B	38472	Sume de amortizat		B	38472	Amounts to be amortized
B	385	Active aferente unui contract  abordarea simplificata		B	385	Contract-related assets - a Simplified Approach
A	3851	Active aferente unui contract		A	3851	Contract-related assets
B	3857	Creante atasate si sume de amortizat		B	3857	Accrued interest receivable and amounts to be amortized
A	38571	Creante atasate		A	38571	Accrued interest receivable
B	38572	Sume de amortizat		B	38572	Amounts to be amortized
A	386	Creanțe comerciale din operațiuni diverse - abordarea simplificată		A	386	Trade receivables from miscellaneous operations - the simplified approach
A	3861	Creanțe comerciale din operațiuni diverse		A	3861	Trade receivables from various operations
B	3867	Creanțe atașate și sume de amortizat		B	3867	Attached receivables and amortization amounts
A	38671	Creanțe atașate		A	38671	Attached receivables
B	38672	Sume de amortizat		B	38672	Amounts to be amortized
Grupa 39	AJUSTĂRI PENTRU DEPRECIERE ȘI PIERDERI AȘTEPTATE AFERENTE TITLURILOR, OPERAȚIUNILOR SUNDAY ȘI ACTIVELOR AFERENTE UNUI CONTRACT ȘI ALTE AJUSTĂRI			Group 39	ADJUSTMENTS FOR DEPRECIATION AND LOSSES EXPECTED RELATED TO OPERATIONS WITH SECURITIES AND SUNDRY OPERATIONS
B	391	Ajustari pentru pierderi asteptate aferente instrumentelor de datorie la cost amortizat		B	391	Adjustments for expected losses on debt instruments at amortised cost
P	3911	Pierderi asteptate pe urmatoarele 12 luni		P	3911	Expected losses for the next 12 months
P	3912	Pierderi asteptate pe durata de viata		P	3912	Expected lifelong losses
P	39121	Pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	39121	Expected losses on financial assets for which credit risk has increased significantly
P	39122	Pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	39122	Expected losses on impaired financial assets on the reporting date
B	3913	Modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		B	3913	Changes in expected losses on impaired financial assets upon initial recognition
B	392	Ajustari pentru pierderi asteptate aferente creantelor din  operatiuni sundry si activelor aferente unui contract si alte ajustari		B	392	Adjustments for expected losses on sundry transactions receivables and assets related to a contract and other adjustments
P	3921	Pierderi asteptate pe urmatoarele 12 luni		P	3921	Expected losses for the next 12 months
P	3922	Pierderi asteptate pe durata de viata		P	3922	Expected lifelong losses
P	39221	Pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	39221	Expected losses on financial assets for which credit risk has increased significantly
P	39222	Pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	39222	Expected losses on impaired financial assets on the reporting date
P	39223	Pierderi asteptate privind activele aferente unui contract abordarea simplificata		P	39223	Expected losses on assets related to a contract - a Simplified approach
P	39224	Pierderi așteptate aferente creanțelor comerciale din operațiuni diverse - abordarea simplificată		P	39224	Expected losses on trade receivables from miscellaneous operations - the simplified approach
B	3923	Modificari ale pierderilor asteptate aferente activelor  financiare depreciate la recunoasterea initiala		B	3923	Changes in expected losses on impaired financial assets upon initial recognition
P	3927	Ajustari pentru dobânzi aferente creantelor depreciate		P	3927	Adjustments for interest on impaired debts
B	3929	Alte ajustari		B	3929	Other adjustments
P	393	Ajustari pentru deprecierea stocurilor si activelor asimilate		P	393	Adjustments for depreciation of inventories and similar assets
CLASA 4	ACTIVE IMOBILIZATE			CLASS 4	FIXED ASSETS
Grupa 40	CREDITE SUBORDONATE			Group 40	SUBORDINATED LOANS
A	401	Credite subordonate la termen		A	401	Subordinated term loans
A	402	Credite subordonate pe durata nedeterminata		A	402	Subordinated loans for an unspecified period
B	407	Creante atasate si sume de amortizat		B	407	Accrued interest receivable and amounts to be amortized
A	4071	Creante atasate		A	4071	Accrued interest receivable
B	4072	Sume de amortizat		B	4072	Amounts to be amortized
P	408	Dobânzi de platit care rezulta dintro rata negativa a  dobânzii efective		P	408	Interest payable resulting from a negative interest rate
Grupa 41	TITLURI DE PARTICIPARE DEȚINUTE ÎN FILIALE, ÎN ENTITĂȚI  ASOCIATE ȘI ÎN ENTITĂȚI CONTROLATE ÎN COMUN			Group 41	EQUITIES INSUBSIDIARIES, ASSOCIATED COMPANIES AND JOINTLY CONTTROLLED ENTITIES
A	411	Titluri contabilizate la cost		A	411	Equities accounted for at cost
A	4111	Titluri de participare detinute în filiale		A	4111	Equities held in subsidiaries
A	4112	Titluri de participare detinute în entitati asociate		A	4112	Equities held in associated companies
A	4113	Titluri de participare detinute în entitati controlate în comun		A	4113	Equities held in jointly controlled entities
A	412	Titluri evaluate la valoarea justa prin profit sau pierdere		A	412	Equities at fair value through profit or loss
A	4121	Titluri de participare detinute în filiale		A	4121	Equities held in subsidiaries
A	4122	Titluri de participare detinute în entitati asociate		A	4122	Equities held in associated companies
A	4123	Titluri de participare detinute în entitati controlate în comun		A	4123	Equities held in jointly controlled entities
A	413	Titluri evaluate la valoarea justa prin alte elemente ale rezultatului global		A	413	Securities  at fair value by other overall income items
A	4131	Titluri de participare detinute în filiale		A	4131	Equities held in subsidiaries
A	4132	Titluri de participare detinute în entitati asociate		A	4132	Equities held in associated companies
A	4133	Titluri de participare detinute în entitati controlate în comun		A	4133	Equities held in jointly controlled entities
Grupa 42	TITLURI DE PARTICIPARE DEȚINUTE ÎN FILIALE, ÎN ENTITĂȚI  ASOCIATE ȘI ÎN ENTITĂȚI CONTROLATE ÎN COMUN			Group 42	EQUITIES HELD IN SUBSIDIARIES, ASSOCIATED COMPANIES AND JOINTLY CONTTROLLED ENTITIES
A	421	Dotari pentru unitatile proprii din strainatate		A	421	Endowments for own units located abroad
Grupa 43	IMOBILIZĂRI ÎN CURS			Group 43	NON-CURRENT ASSETS IN PROGRESS
A	431	Imobilizari necorporale în curs		A	431	Intangible non-current assets in progress
A	432	Imobilizari corporale în curs		A	432	Tangible non-current assets in progress
A	4321	Amenajari de terenuri si constructii		A	4321	Land improvements and buildings
A	4322	Instalatii tehnice si mijloace de transport		A	4322	Technical machinery and means of transport
A	4323	Alte imobilizari corporale		A	4323	Other tangible non-current assets
Grupa 44	IMOBILIZĂRI NECORPORALE, CORPORALE ȘI ACTIVE REPREZENTÂND DREPTUL DE UTILIZARE			Group 44	INTANGIBLE NON-CURRENT ASSETS representing THE RIGHT OF USE
A	441	Imobilizari necorporale		A	441	Intangible non-current assets
A	4411	Fondul comercial		A	4411	Goodwill
A	4419	Alte imobilizari necorporale		A	4419	Other intangible non-current assets
A	442	Imobilizari corporale		A	442	Tangible non-current assets
A	4421	Terenuri si amenajari de terenuri		A	4421	Lands and land improvement
A	44211	Terenuri		A	44211	Land
A	44212	Amenajari de terenuri		A	44212	Land improvement
A	4422	Constructii		A	4422	Buildings
A	4423	Instalatii tehnice si mijloace de transport		A	4423	Technical machinery and means of transport
A	4424	Mobilier, aparatura birotica, echipamente de protectie a  valorilor umane si materiale si alte active corporale		A	4424	Furniture, office equipment, human and material protection equipment and other tangible assets
A	4425	Investitii imobiliare		A	4425	Real estate investments
A	443	Active reprezentând dreptul de utilizare		A	443	Assets representing the right of use
Grupa 46	AMORTIZĂRI PRIVIND IMOBILIZĂRILE			Group 46	AMORTIZATIONS OF NON-CURRENT ASSETS
P	461	Amortizari privind imobilizarile necorporale si corporale		P	461	Amortization of intangible and tangible non-current assets
P	4611	Amortizarea imobilizarilor necorporale		P	4611	Depreciation of intangible non-current assets
P	4612	Amortizarea imobilizarilor corporale		P	4612	Depreciation of tangible non-current assets
P	46121	Amortizarea amenajarilor de terenuri		P	46121	Depreciation of land improvements
P	46122	Amortizarea constructiilor		P	46122	Depreciation of buildings
P	46123	Amortizarea instalatiilor tehnice si mijloacelor de transport		P	46123	Depreciation of technical machinery and means of transport
P	46124	Amortizarea altor active corporale (mobilier, aparatura  birotica, echipamente de protectie a valorilor umane si  materiale si alte active corporale)		P	46124	Depreciation of other tangible assets (furniture, office equipment, human and material values protection equipment and other tangible assets)
P	46125	Amortizarea investitiilor imobiliare		P	46125	Amortisation of real estate investments
P	462	Amortizarea activelor reprezentând dreptul de utilizare		P	462	Depreciation of assets representing the right of use
Grupa 47	LEASING			Group 47	FINANCIAL LEASING
B	471	Creante din operatiuni de leasing financiar		B	471	Receivables from financial lease operations
A	4711	Creante din operatiuni de leasing financiar cu imobilizari necorporale		A	4711	Receivables from financial lease operations with intangible non-current assets
A	4712	Creante din operatiuni de leasing financiar cu imobilizari  corporale		A	4712	Receivables from financial lease operations with tangible non-current assets
A	4713	Creante din operatiuni de leasing financiar cu alte active		A	4713	Receivables from financial lease operations with other assets
B	4717	Creante atasate si sume de amortizat		B	4717	Accrued interest receivable and amounts to be amortized
A	47171	Creante atasate		A	47171	Accrued interest receivable
B	47172	Sume de amortizat		B	47172	Amounts to be amortized
B	472	Datorii din operatiuni de leasing		B	472	Payables from financial lease operations
P	4721	Datorii din operatiuni de leasing cu imobilizari necorporale		P	4721	Payables from financial lease operations with intangible non-current assets
P	4722	Datorii din operatiuni de leasing cu imobilizari corporale		P	4722	Payables from financial lease operations with tangible non-current assets
P	4723	Datorii din operatiuni de leasing cu alte active		P	4723	Payables from financial lease operations with other assets
B	4727	Datorii atasate si sume de amortizat		B	4727	Accrued interest payable and amounts to be amortized
P	47271	Datorii atasate		P	47271	Accrued interest payable
B	47272	Sume de amortizat		B	47272	Amounts to be amortized
B	473	Dobânzi care rezulta dintro rata negativa a dobânzii efective		B	473	Interest resulting from a negative effective interest rate
A	4731	Dobânzi de încasat		A	4731	Interest receivable
P	4732	Dobânzi de platit		P	4732	Interest payable
Grupa 48	ACTIVE FINANCIARE RESTANTE ȘI ACTIVE FINANCIARE DEPRECIATE			Group 48	OUTSTANDING FINANCIAL ASSETS AND IMPAIRED FINANCIAL ASSETS
B	481	Active financiare restante		B	481	Outstanding financial assets
A	4811	Active financiare restante		A	4811	Outstanding financial assets
B	4817	Creante atasate si sume de amortizat		B	4817	Accrued interest receivable and amounts to be amortized
A	48171	Creante atasate		A	48171	Accrued interest receivable
B	48172	Sume de amortizat		B	48172	Amounts to be amortized
B	482	Active financiare pentru care riscul de credit a crescut semnificativ		B	482	Financial assets for which credit risk has increased significantly
A	4821	Active financiare pentru care riscul de credit a crescut  semnificativ		A	4821	Financial assets for which credit risk has increased significantly
B	4827	Creante atasate si sume de amortizat		B	4827	Accrued interest receivable and amounts to be amortized
A	48271	Creante atasate		A	48271	Accrued interest receivable
B	48272	Sume de amortizat		B	48272	Amounts to be amortized
B	483	Active financiare depreciate la data raportarii		B	483	Impaired financial assets on the reporting date
A	4831	Active financiare depreciate la data raportarii		A	4831	Impaired financial assets on the reporting date
B	4837	Creante atasate si sume de amortizat		B	4837	Accrued interest receivable and amounts to be amortized
A	48371	Creante atasate		A	48371	Accrued interest receivable
B	48372	Sume de amortizat		B	48372	Amounts to be amortized
B	484	Active financiare depreciate la recunoasterea initiala		B	484	Impaired financial assets upon initial recognition
A	4841	Active financiare depreciate la recunoasterea initiala		A	4841	Impaired financial assets upon initial recognition
B	4847	Creante atasate si sume de amortizat		B	4847	Accrued interest receivable and amounts to be amortized
A	48471	Creante atasate		A	48471	Accrued interest receivable
B	48472	Sume de amortizat		B	48472	Amounts to be amortized
B	485	Creante din operatiuni de leasing financiar  abordarea   simplificata		B	485	Receivables from financial lease operations - a simplified approach
A	4851	Creante din operatiuni de leasing financiar		A	4851	Receivables from financial lease operations
B	4857	Creante atasate si sume de amortizat		B	4857	Accrued interest receivable and amounts to be amortized
A	48571	Creante atasate		A	48571	Accrued interest receivable
B	48572	Sume de amortizat		B	48572	Amounts to be amortized
Grupa 49	AJUSTĂRI PENTRU DEPRECIERE ȘI PIERDERI AȘTEPTATE AFERENTE ACTIVELOR IMOBILIZATE ȘI ALTE AJUSTĂRI			Group 49	ADJUSTMENTS FOR DEPRECIATION AND EXPECTED LOSSES ON FIXED ASSETS AND OTHER ADJUSTMENTS
P	491	Ajustari pentru deprecierea titlurilor de participare  detinute în filiale, în entitati asociate si în entitati controlate în comun		P	491	Adjustments for depreciation of equities held in subsidiaries, associated companies and jointly controlled entities
P	492	Ajustari pentru deprecierea imobilizarilor si activelor reprezentând dreptul de utilizare		P	492	Adjustments for the impairment of fixed assets and assets representing the right of use
P	4921	Ajustari pentru deprecierea imobilizarilor în curs		P	4921	Adjustments for depreciation of fixed assets in progress
P	49211	Ajustari pentru deprecierea imobilizarilor necorporale   în curs		P	49211	Adjustments for the depreciation of intangible fixed assets ]n progress
P	49212	Ajustari pentru deprecierea imobilizarilor corporale în curs		P	49212	Adjustments for depreciation of  tangible fixed assets in progress
P	4922	Ajustari pentru deprecierea imobilizarilor necorporale		P	4922	Adjustments for the depreciation of intangible fixed assets
P	49221	Ajustari pentru deprecierea fondului comercial		P	49221	Adjustments for depreciation of goodwill
P	49222	Ajustari pentru deprecierea altor imobilizari  necorporale		P	49222	Adjustments for the depreciation of other intangible fixed assets
P	4923	Ajustari pentru deprecierea imobilizarilor corporale		P	4923	Adjustments for depreciation of tangible fixed assets
P	49231	Ajustari pentru deprecierea terenurilor si amenajarilor  de terenuri		P	49231	Adjustments for depreciation of land and land improvements
P	49232	Ajustari pentru deprecierea constructiilor		P	49232	Adjustments for depreciation of buildings
P	49233	Ajustari pentru deprecierea instalatiilor tehnice si mijloacelor de transport		P	49233	Adjustments for depreciation of technical machinery and means of transport
P	49234	Ajustari pentru deprecierea altor active corporale (mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale)		P	49234	Adjustments for the depreciation of other tangible assets (furniture, office equipment, human and material values protection equipment and other tangible assets)
P	49235	Ajustari pentru deprecierea investitiilor imobiliare		P	49235	Adjustments for depreciation of real estate investments
P	4924	Ajustari pentru deprecierea activelor reprezentând dreptul de utilizare		P	4924	Asset impairment adjustments representing the right of use
B	493	Ajustari pentru pierderi asteptate aferente creantelor din operatiuni de leasing financiar, calculate la nivel  individual, si alte ajustari		B	493	Adjustments for expected losses on receivables from financial lease operations, calculated individually, and other adjustments
P	4931	Pierderi asteptate pe urmatoarele 12 luni		P	4931	Expected losses for the next 12 months
P	4932	Pierderi asteptate pe durata de viata		P	4932	Expected lifelong losses
P	49321	Pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	49321	Expected losses on financial assets for which credit risk has increased significantly
P	49322	Pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	49322	Expected losses on impaired financial assets on the reporting date
P	49323	Pierderi asteptate aferente creantelor din operatiuni de leasing financiar abordarea simplificata		P	49323	Expected losses on receivables from financial lease operations - a simplified approach
B	4933	Modificari ale pierderilor asteptate aferente activelor  financiare depreciate la recunoasterea initiala		B	4933	Changes of expected losses on impaired financial assets upon initial recognition
P	4937	Ajustari pentru dobânzi aferente creantelor depreciate		P	4937	Adjustments for interest on impaired receivables
B	4939	Alte ajustari		B	4939	Other adjustments
B	494	Ajustari pentru pierderi asteptate aferente creantelor din operatiuni de leasing financiar, calculate la nivel colectiv		B	494	Adjustments for expected losses on receivables from financial lease operations, calculated collectively
P	4941	Pierderi asteptate pe urmatoarele 12 luni		P	4941	Expected losses for the next 12 months
P	4942	Pierderi asteptate pe durata de viata		P	4942	Expected lifelong losses
P	49421	Pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	49421	Expected losses on financial assets for which credit risk has increased significantly
P	49422	Pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	49422	Expected losses on impaired financial assets on the reporting date
P	49423	Pierderi asteptate aferente creantelor din operatiuni  de leasing financiar abordarea simplificata		P	49423	Expected losses on receivables from financial leasing operations - a simplified approach
B	4943	Modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		B	4943	Changes of expected losses on impaired financial assets upon initial recognition
B	495	Ajustari pentru pierderi asteptate aferente creantelor din active imobilizate, calculate la nivel individual, si alte ajustari		B	495	Adjustments for expected losses on receivables from fixed assets, calculated individually, and other adjustments
P	4951	Pierderi asteptate pe urmatoarele 12 luni		P	4951	Expected losses for the next 12 months
P	4952	Pierderi asteptate pe durata de viata		P	4952	Expected lifelong losses
P	49521	Pierderi asteptate aferente activelor financiare pentru  care riscul de credit a crescut semnificativ		P	49521	Expected losses on financial assets for which credit risk has increased significantly
P	49522	Pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	49522	Expected losses on impaired financial assets on the reporting date
B	4953	Modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		B	4953	Changes of expected losses on impaired financial assets upon initial recognition
P	4957	Ajustari pentru dobânzi aferente creantelor depreciate		P	4957	Adjustments for interest on impaired receivables
B	4959	Alte ajustari		B	4959	Other adjustments
B	496	Ajustari pentru pierderi asteptate aferente creantelor din active imobilizate, calculate la nivel colectiv		B	496	Adjustments for expected losses on receivables from fixed assets calculated collectively
P	4961	Pierderi asteptate pe urmatoarele 12 luni		P	4961	Expected losses for the next 12 months
P	4962	Pierderi asteptate pe durata de viata		P	4962	Expected lifelong losses
P	49621	Pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	49621	Expected losses on financial assets for which credit risk has increased significantly
P	49622	Pierderi asteptate aferente activelor financiare  depreciate la data raportarii		P	49622	Expected losses on impaired financial assets on the reporting date
B	4963	Modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		B	4963	Changes in expected losses on impaired financial assets upon initial recognition
CLASA 5	CAPITALURI ROPRII, ASIMILATE ȘI PROVIZIOANE			CLASS 5	EQUITY, SIMILAR ACCOUNTS AND PROVISIONS
Grupa 50	CAPITAL			Group 50	CAPITAL
P	501	Capital social		P	501	Share capital
P	5011	Capital subscris nevarsat		P	5011	Called but not paid-up capital
P	5012	Capital subscris varsat		P	5012	Paid-in capital
P	502	Elemente asimilate capitalului		P	502	Items similar to equity
A	503	Actiuni proprii		A	503	Own shares
B	504	Ajustari ale capitalului social/capitalului de dotare		B	504	Adjustment of share capital/endowment capital
B	508	Actionari sau asociati		B	508	Shareholders or stakeholders
Grupa 51	PRIME DE CAPITAL ȘI REZERVE			Group 51	SHARE PREMIUMS AND RESERVES
P	511	Prime de capital		P	511	Share premiums
P	5111	Prime de emisiune		P	5111	Issue premiums
P	5112	Prime de fuziune		P	5112	Merger premiums
P	5113	Prime de aport		P	5113	Contribution premiums
P	5114	Prime de conversie a obligatiunilor în actiuni		P	5114	Bond-to-share conversion premiums
P	5119	Alte prime		P	5119	Other premiums
P	512	Rezerve legale		P	512	Legal reserves
P	5121	Rezerve legale din profitul determinat înainte de deducerea impozitului pe profit		P	5121	Legal reserves from the profit determined prior to deducting the corporate tax
P	5122	Rezerve legale din profitul determinat dupa deducerea impozitului pe profit		P	5122	Legal reserves from profit determined after deducting corporate tax
P	513	Rezerve statutare sau contractuale		P	513	Statutory or contractual reserves
P	514	Rezerve pentru riscuri bancare		P	514	Reserves for banking risks
P	5141	Rezerva generala pentru riscul de credit din profitul  determinat înainte de deducerea impozitului pe profit		P	5141	General reserve for the credit risk obtained from the profit determined prior to deducting corporate tax
P	5142	Rezerva generala pentru riscul de credit din profitul determinat dupa deducerea impozitului pe profit		P	5142	General reserve for credit risk obtained from the profit determined after deducting corporate tax
P	5143	Rezerva reprezentând fondul pentru riscuri bancare generale		P	5143	Reserve representing the general banking risks fund
P	516	Rezerve din reevaluarea imobilizarilor		P	516	Reserves from revaluation of fixed assets
P	5161	Rezerve din reevaluarea imobilizarilor necorporale		P	5161	Reserves from revaluation of intangible fixed assets
P	5162	Rezerve din reevaluarea imobilizarilor corporale		P	5162	Reserves from revaluation of tangible fixed assets
P	5163	Rezerve din reevaluarea activelor reprezentând dreptul de  utilizare		P	5163	Revaluation reserves of assets representing the right of use
P	517	Rezerve specifice organizatiilor cooperatiste de credit		P	517	Specific reserves of cooperative credit organisations
P	5171	Rezerva de întrajutorare		P	5171	Self-help reserve
P	5172	Rezerva mutuala de garantare		P	5172	Mutual guarantee reserve
P	51721	Rezerva mutuala de garantare constituita din profitul  casei centrale determinat înainte de deducerea  impozitului pe profit		P	51721	Mutual guarantee reserve set up from the profits of the central cashier determined prior to deducting the corporate tax
P	51722	Rezerva mutuala de garantare constituita din cotizatiile cooperativelor de credit afiliate		P	51722	Mutual guarantee reserve set up from the contributions of the affiliated cooperative credit institutions
P	519	Alte rezerve		P	519	Other reserves
Grupa 52	ALTE CONTURI DE CAPITALURI PROPRII			Group 52	OTHER EQUITY ACCOUNTS
B	521	Diferente de curs valutar aferente activelor financiare nemonetare evaluate la valoarea justa prin alte elemente ale rezultatului global		B	521	Foreign exchange gains or losses related to non-monetary financial assets  at fair value through other global income items
B	522	Diferente din modificarea valorii juste, nete de deprecieri  cumulate, aferente activelor financiare evaluate la valoarea justa prin alte elemente ale rezultatului global		B	522	Gains or losses from the change in fair value, net of cumulative impairments, related to financial assets  at fair value through other global income items
B	5221	Diferente din modificarea valorii juste aferente instrumentelor de capitaluri proprii		B	5221	Gains or losses in fair value change related to equity instruments
B	5222	Diferente din modificarea valorii juste aferente instrumentelor de datorie si creditelor si creantelor		B	5222	Gains or losses in fair value change related to debt instruments and credits and receivables
B	5223	Deprecieri cumulate aferente instrumentelor de datorie si creditelor si creantelor		B	5223	Cumulative impairments related to debt instruments and credits and receivables
P	52231	Pierderi asteptate pe urmatoarele 12 luni		P	52231	Expected losses for the next 12 months
P	52232	Pierderi asteptate aferente activelor financiare pentru  care riscul de credit a crescut semnificativ		P	52232	Expected losses on financial assets for which credit risk has increased significantly
P	52233	Pierderi asteptate aferente activelor financiare  depreciate la data raportarii		P	52233	Expected losses on impaired financial assets on the reporting date
B	52234	Modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		B	52234	Changes of expected losses on impaired financial assets upon initial recognition
B	523	Diferente privind contabilitatea de acoperire		B	523	Gains or losses from hedging accounting
B	5231	Diferente privind instrumentele de acoperire a fluxurilor  de trezorerie si a investitiilor nete întro operatiune  din strainatate (partea eficienta)		B	5231	Gains or losses regarding instruments to cover cash flows and net investments in a foreign operation (efficiency part)
B	5232	Diferente privind instrumentele de acoperire a instrumentelor de capitaluri proprii		B	5232	Gains or losses for hedging equity instruments
B	5233	Diferente privind instrumentele de capitaluri proprii acoperite		B	5233	Gains or losses for hedged equity instruments
B	5234	Diferente privind instrumentele de acoperire (elemente nedesemnate)		B	5234	Gains or losses regarding hedging instruments (non-designated items)
B	524	Impozit pe profit curent si impozit pe profit amânat		B	524	Current corporate tax and deferred corporate tax
B	5241	Impozit pe profit curent		B	5241	Current corporate tax
B	5242	Impozit pe profit amânat		B	5242	Deferred corporate tax
B	525	Beneficii acordate angajatilor sub forma instrumentelor de capitaluri proprii		B	525	Benefits to employees in the form of equity instruments
B	526	Diferente aferente activelor imobilizate detinute în vederea  vânzarii		B	526	Gains or losses related to fixed assets held for sale
P	527	Componenta de capitaluri proprii a instrumentelor financiare compuse		P	527	Equity component of compound financial instruments
B	528	Diferente din modificarea valorii juste, datorate riscului propriu de credit, aferente datoriilor financiare		B	528	Gains or losses regarding the change in fair value due to own credit risk related to financial liabilities
B	529	Alte conturi de capitaluri proprii		B	529	Other equity accounts
A	5291	Alte elemente de capitaluri proprii rezultate în urma fuziunii		A	5291	Other equity items resulting from the merger
B	5292	Alte conturi de capitaluri proprii		B	5292	Other equity accounts
Grupa 53	DATORII SUBORDONATE			Group 53	SUBORDINATED PAYABLES
P	531	Datorii subordonate la termen		P	531	Subordinated term payables
P	5311	Titluri subordonate la termen		P	5311	Subordinated term securities
P	5312	Împrumuturi subordonate la termen		P	5312	Subordinated term loans
P	532	Datorii subordonate pe durata nedeterminata		P	532	Subordinated payables for an unspecified period
P	5321	Titluri subordonate pe durata nedeterminata		P	5321	Subordinated securities for an unspecified period
P	5322	Împrumuturi subordonate pe durata nedeterminata		P	5322	Subordinated loans for an unspecified period
B	537	Datorii atasate si sume de amortizat		B	537	Accrued interest payable and amounts to be amortized
P	5371	Datorii atasate		P	5371	Accrued interest payable
B	5372	Sume de amortizat		B	5372	Amounts to be amortized
A	538	Dobânzi de încasat care rezulta dintro rata negativa a dobânzii efective		A	538	Interest receivables resulting from a negative interest rate
Grupa 55	PROVIZIOANE			Group 55	PROVISIONS
P	551	Provizioane pentru angajamente de creditare, garantii  financiare si alte angajamente date		P	551	Provisions for lending commitments, financial guarantees and other commitments given
P	5511	Provizioane pentru angajamente de creditare date,  calculate la nivel individual		P	5511	Provisions for given lending commitments, calculated on an individual basis
P	55111	Pierderi asteptate pe urmatoarele 12 luni		P	55111	Expected losses for the next 12 months
P	55112	Pierderi asteptate pe durata de viata		P	55112	Expected lifelong losses
P	5512	Provizioane pentru angajamente de creditare date, calculate la nivel colectiv		P	5512	Provisions for given financing commitments, calculated collectively
P	55121	Pierderi asteptate pe urmatoarele 12 luni		P	55121	Expected losses for the next 12 months
P	55122	Pierderi asteptate pe durata de viata		P	55122	Expected lifelong losses
P	5513	Provizioane pentru garantii financiare date, calculate la nivel individual		P	5513	Provisions for given financial guarantees calculated on an individual basis
P	55131	Pierderi asteptate pe urmatoarele 12 luni		P	55131	Expected losses for the next 12 months
P	55132	Pierderi asteptate pe durata de viata		P	55132	Expected lifelong losses
P	5514	Provizioane pentru garantii financiare date, calculate la nivel colectiv		P	5514	Provisions for given financial guarantees, calculated collectively
P	55141	Pierderi asteptate pe urmatoarele 12 luni		P	55141	Expected losses for the next 12 months
P	55142	Pierderi asteptate pe durata de viata		P	55142	Expected lifelong losses
P	5515	Provizioane pentru alte angajamente date		P	5515	Provisions for other commitments given
P	5516	Alte provizioane pentru garantii financiare date		P	5516	Other provisions for given financial guarantees
P	552	Provizioane pentru beneficiile angajatilor		P	552	Provisions for employee benefits
P	5521	Provizioane pentru beneficii ale angajatilor sub forma absentelor compensate pe termen scurt		P	5521	Provisions for employee benefits in the form of short-term offset absences
P	5522	Provizioane pentru participarea angajatilor la profit si prime de platit		P	5522	Provisions for employee profit sharing and bonuses payable
P	5523	Provizioane pentru pensii si alte obligatii similare		P	5523	Provisions for pensions and similar obligations
P	5525	Provizioane pentru alte beneficii postangajare		P	5525	Provisions for other post-employment benefits
P	5526	Provizioane pentru alte beneficii pe termen lung ale angajatilor		P	5526	Provisions for other long-term employee benefits
P	5527	Provizioane pentru beneficii ale angajatilor la terminarea  contractului de munca		P	5527	Provisions for employee benefits at the termination of the employment contract
P	5529	Provizioane pentru alte beneficii ale angajatilor		P	5529	Provisions for other employee benefits
P	553	Provizioane pentru litigii		P	553	Provisions for litigations
P	554	Provizioane pentru restructurare		P	554	Provisions for restructuring
P	555	Provizioane pentru dezafectarea imobilizarilor corporale si alte actiuni similare legate de acestea		P	555	Provisions for dismantling tangible assets and other similar related activities
P	559	Alte provizioane		P	559	Other provisions
Grupa 58	REZULTATUL REPORTAT			Group 58	RETAINED EARNINGS
B	581	Rezultatul reportat		B	581	Retained earnings
B	5811	Rezultatul reportat reprezentând profitul nerepartizat, respectiv pierderea neacoperita		B	5811	Retained earnings representing unappropriated profit, respectively loss not covered
B	5812	Rezultatul reportat provenit din adoptarea pentru prima   data a IFRS, mai putin IAS 29		B	5812	Retained earnings brought forward from the first time application of IFRS, less IAS 29
B	5813	Rezultatul reportat provenit din adoptarea pentru prima  data a IAS 29		B	5813	Retained earnings from the first time application of IAS 29
B	5814	Rezultatul reportat provenit din corectarea erorilor		B	5814	Retained earnings brought forward from correcting errors
B	5815	Rezultatul reportat provenit din modificarile politicilor contabile		B	5815	Retained earnings brought forward from the amendment of the accounting policies
B	5816	Rezultatul reportat reprezentând surplusul realizat din rezerve din reevaluare		B	5816	Retained earnings carried forward representing the surplus obtained from revaluation reserves
B	5817	Rezultatul reportat provenit din implementarea IFRS ca  baza a contabilitatii		B	5817	Retained earnings carried forward from the implementation of IFRS as the basis of accounting
B	58171	Rezultatul reportat din provizioane specifice		B	58171	Retained earnings carried forward from specific provisions
B	58172	Rezultatul reportat provenit din alte ajustari, mai putin ajustarea la inflatie		B	58172	Retained earnings carried forward from other adjustments, less adjustment to inflation
B	58173	Rezultatul reportat provenit din aplicarea IAS 29		B	58173	Retained earnings from the application of IAS 29
Grupa 59	REZULTATUL EXERCIȚIULUI FINANCIAR			Group 59	PROFIT (LOSSS) FOR THE PERIOD
B	591	Profit sau pierdere		B	591	Profit or loss
A	592	Repartizarea profitului		A	592	Appropriation of profit
CLASA 6	CHELTUIELI			CLASS 6	EXPENSES
Grupa 60	CHELTUIELI DE EXPLOATARE			Group 60	OPERATING EXPENSES
A	601	Cheltuieli cu operatiunile de trezorerie si operatiunile interbancare		A	601	Expenses with  treasury operations and inter-banking operations
A	6011	Dobânzi la Banca Nationala a României		A	6011	Interest rates for the National Bank of Romania
A	6012	Dobânzi la conturile de corespondent		A	6012	Interest on nostro accounts
A	6013	Dobânzi la depozitele institutiilor de credit		A	6013	Interest for deposits of other banks
A	60131	Dobânzi la depozitele la vedere		A	60131	Interest for demand deposits
A	60132	Dobânzi la depozitele la termen		A	60132	Interest for term deposits
A	60133	Dobânzi la depozitele colaterale		A	60133	Interest for collateral deposits
A	60134	Dobânzi la depozitele rambursabile dupa notificare		A	60134	Interest for deposits redeemable at notice
A	6014	Dobânzi la împrumuturile de la institutii de credit		A	6014	Interest for loans received from other banks
A	60141	Dobânzi la împrumuturile de pe o zi pe alta		A	60141	Interest for overnight loans
A	60142	Dobânzi la împrumuturile la termen		A	60142	Interest for term loans
A	6015	Dobânzi la operatiunile repo si titlurile date cu împrumut		A	6015	Interest for reverse repo operations and lent securities
A	60151	Dobânzi la operatiunile repo de pe o zi pe alta		A	60151	Interest for overnight reverse repo operations
A	60152	Dobânzi la operatiunile repo la termen		A	60152	Interest for term reverse repo operations
A	60153	Dobânzi la titlurile date cu împrumut de pe o zi pe alta		A	60153	Interest for overnight securities lent
A	60154	Dobânzi la titlurile date cu împrumut la termen		A	60154	Interest for forward lent securities
A	6016	Cheltuieli cu operatiunile organizatiilor cooperatiste de credit din cadrul retelei		A	6016	Expenses with the operations of the cooperative credit organisations within the network
A	60161	Dobânzi la conturile curente ale cooperativelor de credit afiliate		A	60161	Interest for current accounts of affiliated credit cooperative institutions
A	60162	Dobânzi la depozitele cooperativelor de credit afiliate		A	60162	Interest for deposits of affiliated credit cooperative institutions
A	60163	Dobânzi la împrumuturile de la organizatiile  cooperatiste de credit din cadrul retelei		A	60163	Interest for loans received from cooperative credit institutions within the network
A	60164	Dobânzi privind alte sume datorate organizatiilor cooperatiste de credit din cadrul retelei		A	60164	Interest regarding other amounts owed to cooperative credit institutions within the network
A	60169	Comisioane		A	60169	Commissions
A	6017	Alte cheltuieli cu dobânzile		A	6017	Other interest expenses
A	6019	Comisioane		A	6019	Commissions
A	602	Cheltuieli cu operatiunile cu clientela		A	602	Expenses with customer operations
A	6022	Dobânzi la împrumuturile primite de la institutii financiare		A	6022	Interest for the loans received from financial institutions
A	60221	Dobânzi la împrumuturile de pe o zi pe alta		A	60221	Interest for overnight loans
A	60222	Dobânzi la împrumuturile la termen		A	60222	Interest for term loans
A	6023	Dobânzi la operatiunile repo si titlurile date cu împrumut		A	6023	Interest for reverse repo operations and lent securities
A	60231	Dobânzi la operatiunile repo de pe o zi pe alta		A	60231	Interest for overnights reverse repo operations
A	60232	Dobânzi la operatiunile repo la termen		A	60232	Interest for term reverse repo operations
A	60233	Dobânzi la titlurile date cu împrumut de pe o zi pe alta		A	60233	Interest for overnight lent securities
A	60234	Dobânzi la titlurile date cu împrumut la termen		A	60234	Interest for forward lent securities
A	6024	Dobânzi la conturile clientelei		A	6024	Interest on customer accounts
A	60241	Dobânzi la conturile curente		A	60241	Interest on current accounts
A	6025	Dobânzi la conturile de depozite		A	6025	Interest for deposit accounts
A	60251	Dobânzi la depozitele la vedere		A	60251	Interest for demand deposits
A	60252	Dobânzi la depozitele la termen		A	60252	Interest for term deposits
A	60253	Dobânzi la depozitele colaterale		A	60253	Interest for collateral deposits
A	60254	Dobânzi la depozitele rambursabile dupa notificare		A	60254	Interest for deposits redeemable at notice
A	6026	Dobânzi la certificatele de depozit, carnetele si  libretele de economii		A	6026	Interest on deposit certificates, saving cards and booklets
A	6027	Alte cheltuieli cu dobânzile		A	6027	Other interest exchanges
A	6029	Comisioane		A	6029	Commissions
A	603	Cheltuieli privind operatiunile cu titluri si alte instrumente financiare		A	603	Expenses for operations with securities and other financial instruments
A	6031	Pierderi aferente activelor si datoriilor financiare detinute în vederea tranzactionarii		A	6031	Losses related to financial assets and liabilities held for trading
A	60311	Pierderi din evaluarea si cesiunea activelor financiare detinute în vederea tranzactionarii		A	60311	Losses on valuation and assignment of financial assets held for trading
A	60312	Pierderi din evaluarea si cesiunea datoriilor  financiare detinute în vederea tranzactionarii		A	60312	Losses from valuation and assignment of financial liabilities held for trading
A	60313	Costuri de tranzactionare		A	60313	Trading costs
A	6032	Pierderi aferente activelor si datoriilor financiare  desemnate ca fiind evaluate la valoarea justa prin profit  sau pierdere		A	6032	Losses related to financial assets and liabilities designated as being assessed at fair value through profit or loss
A	60321	Pierderi din evaluarea si cesiunea activelor financiare desemnate ca fiind evaluate la valoarea justa prin  profit sau pierdere		A	60321	Losses on valuation and assignment of financial assets designated as being assessed at fair value through profit or loss
A	60322	Pierderi din evaluarea si cesiunea datoriilor  financiare desemnate ca fiind evaluate la valoarea  justa prin profit sau pierdere		A	60322	Losses from the valuation and assignment of financial liabilities designated as being assessed at fair value through profit or loss
A	60323	Costuri de tranzactionare		A	60323	Trading costs
A	6033	Pierderi din cesiunea activelor financiare evaluate la valoarea justa prin alte elemente ale rezultatului global		A	6033	Losses on the assignment of financial assets assessed at fair value through other comprehensive income
A	6034	Pierderi din cesiunea instrumentelor de datorie la cost  amortizat		A	6034	Losses from the assignment of securities at amortized cost
A	6035	Pierderi aferente activelor financiare evaluate obligatoriu la valoarea justa prin profit sau pierdere		A	6035	Losses on financial assets necessarily assessed at fair value through profit or loss
A	60351	Pierderi din evaluarea si cesiunea activelor financiare  evaluate obligatoriu la valoarea justa prin profit sau  pierdere		A	60351	Losses on valuation and assignment of financial assets necessarily assessed at fair value through profit or loss
A	60352	Costuri de tranzactionare		A	60352	Trading costs
A	6036	Cheltuieli privind datorii constituite prin titluri		A	6036	Expenses related to debts resulting from securities
A	60361	Dobânzi privind certificatele de depozit		A	60361	Interest on deposit certificates
A	60362	Dobânzi privind carnetele si libretele de economii		A	60362	Interest on saving cards and booklets
A	60363	Dobânzi privind obligatiunile		A	60363	Interest on bonds
A	60364	Dobânzi privind alte datorii constituite prin titluri		A	60364	Interest on other debts resulting from securities
A	6037	Cheltuieli sundry privind operatiunile cu titluri si alte instrumente financiare		A	6037	Sundry expenses related to operations with securities and other financial instruments
A	6039	Comisioane		A	6039	Commissions
A	604	Cheltuieli cu operatiunile de leasing		A	604	Expenses with lease operations
A	6041	Dobânzi aferente datoriilor din operatiuni de leasing		A	6041	Interest related to payables from financial lease operations
A	6042	Cheltuieli cu chiriile		A	6042	Rental expenses
A	6043	Alte cheltuieli cu dobânzile		A	6043	Other interest expenses
A	6045	Alte cheltuieli cu operațiunile de leasing		A	6045	Other expenses with leasing operations
A	6049	Comisioane		A	6049	Commissions
A	605	Cheltuieli privind datoriile subordonate, creditele subordonate si titlurile contabilizate la cost		A	605	Expenses regarding subordinated payables, subordinated loans and securities accounted for at cost
A	6051	Cheltuieli privind datoriile subordonate la termen		A	6051	Expenses related to subordinated term liabilities
A	6052	Cheltuieli privind datoriile subordonate pe durata nedeterminata		A	6052	Expenses related to subordinated payables for an unspecified period
A	6053	Alte cheltuieli cu dobânzile		A	6053	Other interest expenses
A	6055	Pierderi din cesiunea titlurilor contabilizate la cost		A	6055	Losses from the assignment of securities accounted for at cost
A	6059	Comisioane		A	6059	Commissions
A	606	Cheltuieli privind operatiunile de schimb		A	606	Expenses regarding foreign exchange operations
A	6061	Cheltuieli din diferente de curs valutar aferente tranzactiilor în valuta		A	6061	Expenses from foreign exchange rate difference related to foreign currency transactions
A	6069	Comisioane		A	6069	Commissions
A	607	Cheltuieli privind operatiunile în afara bilantului si operatiunile cu instrumente derivate		A	607	Expenses related to off-balance sheet operations and operations with derivative financial instruments
A	6071	Cheltuieli cu angajamentele de creditare		A	6071	Expenses on financing commitments
A	60711	Cheltuieli cu angajamentele de creditare primite de la institutii de credit		A	60711	Expenses with financing commitments received from other banks
A	60712	Cheltuieli cu angajamentele de creditare primite de la clientela		A	60712	Expenses with financing commitments received from customers
A	6072	Cheltuieli cu garantiile financiare		A	6072	Expenses with financial guarantees
A	60721	Cheltuieli cu garantiile financiare primite de la  institutii de credit		A	60721	Expenses on financial guarantees received from other banks
A	60722	Cheltuieli cu garantiile financiare primite de la clientela		A	60722	Expenses on financial guarantees received from customers
A	6074	Cheltuieli privind operatiunile cu instrumente derivate  detinute în vederea tranzactionarii		A	6074	Expenses related to operations with derivative financial instruments held for trading
A	60741	Pierderi privind instrumentele derivate pe rata dobânzii		A	60741	Losses on interest rate derivative financial instruments
A	60742	Pierderi privind instrumentele derivate pe instrumente  de capitaluri proprii		A	60742	Losses for derivative financial instrument on equity isntruments
A	60743	Pierderi privind instrumentele derivate pe cursul de  schimb		A	60743	Losses for derivative financial instrument on exchange rate
A	60744	Pierderi privind instrumentele derivate pe riscul de credit		A	60744	Losses for derivative financial instruments on credit risk
A	60745	Pierderi privind instrumentele derivate pe marfuri		A	60745	Losses for derivative financial instruments on commodities
A	60746	Pierderi privind alte instrumente derivate		A	60746	Losses on other derivative financial instruments
A	60747	Pierderi privind instrumentele de acoperire a fluxurilor de trezorerie si a investitiilor nete întro operatiune din strainatate (partea ineficienta)		A	60747	Losses on instruments for hedging cash flows and net investments in a foreign operation (inefficient part)
A	60749	Costuri de tranzactionare		A	60749	Trading costs
A	6075	Pierderi privind contabilitatea de acoperire		A	6075	Losses on hedging accounting
A	60751	Pierderi privind instrumentele de acoperire a valorii juste		A	60751	Losses on fair value hedging instruments
A	60752	Pierderi privind instrumentele de acoperire a   fluxurilor de trezorerie si a investitiilor nete întro  operatiune din strainatate		A	60752	Losses on instruments for hedging cash flows and net investments in a foreign operation
A	60753	Pierderi privind instrumentele acoperite în cadrul unei  operatiuni de acoperire a valorii juste		A	60753	Losses on instruments hedged in a fair value hedging operation
A	6076	Cheltuieli cu dobânzile aferente instrumentelor derivate desemnate ca instrumente de acoperire a riscului de rata a dobânzii		A	6076	Expenses for interests related to derivative financial instruments designated as interest rate hedging instruments
A	6077	Cheltuieli cu alte angajamente primite		A	6077	Expenses on other commitments received
A	608	Cheltuieli cu prestatiile de servicii financiare		A	608	Expenses on financial services rendering
A	6081	Cheltuieli cu mijloacele de plata		A	6081	Expenses with means of payment
A	6087	Alte cheltuieli cu prestatiile de servicii financiare		A	6087	Other Expenses with financial services rendering
A	609	Alte cheltuieli de exploatare		A	609	Other operating costs
Grupa 61	CHELTUIELI CU ANGAJAȚII			Group 61	Personnel expenses
A	611	Cheltuieli cu beneficiile angajatilor		A	611	Employee Benefits Expenses
A	6111	Cheltuieli cu indemnizatii si salarii		A	6111	Expenses related to allowances and salaries
A	6112	Cheltuieli cu absentele pe termen scurt compensate		A	6112	Expenses on short-term absences compensated
A	6113	Cheltuieli cu prime reprezentând participarea angajatilor la profit si alte sume similare		A	6113	Expenses with bonuses representing employees' profit sharing and other similar amounts
A	6114	Cheltuieli cu beneficiile nemonetare		A	6114	expenses with non-monetary benefits
A	61141	Cheltuieli cu tichetele de masa acordate angajatilor		A	61141	Expenses on meal tickets granted to employees
A	61149	Alte cheltuieli privind beneficiile nemonetare		A	61149	Other Expenses on non-monetary benefits
A	6115	Cheltuieli cu beneficiile angajatilor sub forma platilor  pe baza de actiuni		A	6115	Expenses on employee benefits in the form of share-based payments
A	6116	Cheltuieli cu alte beneficii ale angajatilor		A	6116	Expenses on other employee benefits
A	61161	Cheltuieli cu beneficiile postangajare		A	61161	Expenses on post-employment benefits
A	61162	Cheltuieli cu alte beneficii pe termen lung ale angajatilor		A	61162	Expenses on other long-term employee benefits
A	61163	Cheltuieli cu beneficiile pentru terminarea    contractului de munca		A	61163	Expenses on benefits for termination of employment
A	612	Cheltuieli privind asigurarile si protectia sociala		A	612	Expenses related to social security and social protection
A	6121	Contributia unitatii la asigurarile sociale		A	6121	Company contribution to social security
A	6122	Contributia unitatii pentru ajutorul de somaj		A	6122	Company contribution for unemployment allowance
A	6123	Contributia angajatorului pentru asigurarile sociale de sanatate		A	6123	Employer’s contribution to social health insurance
A	6127	Alte cheltuieli privind asigurarile si protectia sociala		A	6127	Other expenses related to social security and protection
A	617	Alte cheltuieli privind angajatii		A	617	Other personnel expenses
Grupa 62	CHELTUIELI CU ALTE IMPOZITE, TAXE ȘI VĂRSĂMINTE ASIMILATE			Group 62	Expenses with other taxes, TAXE and VaRSaMINTE
A	621	Cheltuieli cu alte impozite, taxe si varsaminte asimilate		A	621	Expenses related to other taxes, taxes and similar payments
Grupa 63	CHELTUIELI CU STOCURILE, LUCRĂRILE ȘI SERVICIILE EXECUTATE  DE TERȚI			Group 63	EXPENSES RELATED TO INVENTORIES, WORKS AND SERVICES RENDERED BY THIRD PARTIES
A	631	Cheltuieli cu activele detinute în vederea vânzarii		A	631	Expenses on assets held for sale
A	6311	Cheltuieli cu activele vândute		A	6311	Expenses on assets sold
A	6312	Pierderi din reevaluarea si cesiunea bunurilor evaluate la  valoarea justa		A	6312	Losses from revaluation and assignment of assets evaluated at fair value
A	632	Cheltuieli cu materialele si alte consumabile		A	632	Expenses on materials and other consumables
A	633	Cheltuieli cu active imobilizate detinute în vederea vânzarii		A	633	Expenses on fixed assets held for sale
A	634	Cheltuieli cu lucrarile si serviciile executate de terti		A	634	Expenses related to works and services rendered by third parties
A	6341	Cheltuieli de întretinere si reparatii		A	6341	Maintenance and repair expenses
A	6342	Cheltuieli privind energia si apa		A	6342	Electricity and water expenses
A	6343	Cheltuieli postale si taxe de telecomunicatii		A	6343	Postal and telecommunications expenses
A	6344	Cheltuieli cu colaboratorii si de intermediere		A	6344	Expenses for externally contracted manpower and intermediation
A	6345	Cheltuieli cu deplasari, detasari, transferari si transportul angajatilor si bunurilor		A	6345	Expenses related to travel, secondments, transfers and transportation of employees and goods
A	6347	Alte cheltuieli cu lucrarile si serviciile executate de  terti		A	6347	Other expenses related to works and services rendered by third parties
A	63471	Cheltuieli cu primele de asigurare		A	63471	Expenses on insurance premiums
A	63479	Alte cheltuieli		A	63479	Other Expenses
A	635	Cheltuieli de protocol, reclama si publicitate		A	635	Protocol, promotion and advertising expenses
Grupa 64	CHELTUIELI SUNDRY DE EXPLOATARE			Group 64	SUNDRY OPERATING EXPENSES
A	641	Cota parte din cheltuielile sediului social		A	641	Share of expenses for registered office
A	644	Cheltuieli din investitii imobiliare		A	644	Real estate investment expenses
A	646	Cheltuieli din cedarea si casarea imobilizarilor		A	646	Expenses related to disposal and decommissioning of non-current assets
A	6461	Cheltuieli din cedarea si casarea imobilizarilor necorporale		A	6461	Expenses related to disposal and decommissioning expenses of intangible non-current assets
A	6462	Cheltuieli din cedarea si casarea imobilizarilor corporale		A	6462	Expenses related to disposal and decommissioning of tangible non-current assets
A	647	Cheltuieli din reevaluarea imobilizarilor		A	647	Expenses related to revaluation of non-current assets
A	6471	Cheltuieli din reevaluarea imobilizarilor necorporale		A	6471	Expenses related to revaluation of intangible non-current assets
A	6472	Cheltuieli din reevaluarea imobilizarilor corporale		A	6472	Expenses related to revaluation of tangible non-current assets
A	6473	Cheltuieli din reevaluarea activelor reprezentând dreptul de utilizare		A	6473	Expenses related to revaluation of assets representing the right of use
A	649	Alte cheltuieli sundry din exploatare		A	649	Other sundry operating expenses
A	6491	Despagubiri, amenzi si penalitati		A	6491	compensations, fines and penalties
A	6492	Donatii si subventii acordate		A	6492	Donations and subsidies granted
A	6493	Cheltuieli privind sponsorizarile		A	6493	Expenses on sponsorships
A	6496	Cheltuieli privind calamitatile si alte evenimente   similare		A	6496	Expenses related to natural disasters and other similar events
A	6497	Alte cheltuieli sundry din exploatare		A	6497	Other sundry operating expenses
Grupa 65	CHELTUIELI CU AMORTIZĂRILE PRIVIND IMOBILIZĂRILE NECORPORALE ȘI CORPORALE ȘI ACTIVELE REPREZENTÂND DREPTUL DE UTILIZARE			Group 65	EXPENSES WITH THE AMORTIZATION OF INTANGIBLE AND TANGIBLE NON-CURRENT ASSETS REPRESENTING THE RIGHT OF USE
A	651	Cheltuieli cu amortizarile imobilizarilor necorporale		A	651	Expenses with the amortization of intangible non-current assets
A	652	Cheltuieli cu amortizarile imobilizarilor corporale		A	652	Expenses with the amortization of tangible non-current assets
A	653	Cheltuieli cu amortizarea activelor reprezentând dreptul de utilizare		A	653	Expenses with the amortization of assets representing the right of use
Grupa 66	CHELTUIELI CU AJUSTĂRI PENTRU DEPRECIERE, PIERDERI AȘTEPTATE, PROVIZIOANE, PIERDERI DIN CREANȚE, MODIFICĂRI ALE FLUXURILOR DE TREZORERIE CONTRACTUALE ȘI ALTE AJUSTĂRI			Group 66	EXPENSES EITH ADJUSTMENTS FOR DEPRECIATION, EXPECTED LOSSES, PROVISIONS, BAD DEBTS WRITTEN OFF
A	661	Cheltuieli cu ajustari pentru pierderi asteptate aferente creantelor din operatiuni de trezorerie si interbancare,      pierderi din modificari ale fluxurilor de trezorerie contractuale si alte ajustari		A	661	Expenses with adjustments for expected losses related to receivables from treasury and inter-banking operations, losses from changes in contractual cash flows and other adjustments
A	6611	Cheltuieli cu ajustari pentru pierderi asteptate pe urmatoarele 12 luni		A	6611	Expenses with adjustments for expected losses for the next 12 months
A	6612	Cheltuieli cu ajustari pentru pierderi asteptate aferente   activelor financiare pentru care riscul de credit a crescut semnificativ		A	6612	Expenses with adjustments for expected losses on financial assets for which credit risk has increased significantly
A	6613	Cheltuieli cu ajustari pentru pierderi asteptate aferente activelor financiare depreciate la data raportarii		A	6613	Expenses with adjustments for expected losses on impaired financial assets on the reporting date
A	6615	Cheltuieli cu modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea  initiala		A	6615	Expenses with changes in expected losses on impaired financial assets upon initial recognition
A	6617	Cheltuieli cu ajustari pentru dobânzi calculate aferente creantelor depreciate		A	6617	Adjusted expenses for calculated interests on impaired receivables
A	6618	Pierderi din modificari ale fluxurilor de trezorerie  contractuale		A	6618	Losses on changes in contractual treasury flows
A	6619	Cheltuieli cu alte ajustari		A	6619	Expenses with other adjustments
A	662	Cheltuieli cu ajustari pentru pierderi asteptate aferente   creantelor din operatiuni cu clientela, pierderi din modificari ale fluxurilor de trezorerie contractuale si alte ajustari		A	662	Expenses with adjustments for expected losses related to receivables from customer transactions, losses from changes in contractual cash flows and other adjustments
A	6621	Cheltuieli cu ajustari pentru pierderi asteptate pe urmatoarele 12 luni		A	6621	Expenses with adjustments for expected losses for the next 12 months
A	6622	Cheltuieli cu ajustari pentru pierderi asteptate aferente activelor financiare pentru care riscul de credit a  crescut semnificativ		A	6622	Expenses with adjustments for expected losses on financial assets for which credit risk has increased significantly
A	6623	Cheltuieli cu ajustari pentru pierderi asteptate aferente activelor financiare depreciate la data raportarii		A	6623	Expenses with adjustments for expected losses on impaired financial assets on the reporting date
A	6624	Cheltuieli cu ajustari pentru pierderi asteptate aferente creantelor comerciale abordarea simplificata		A	6624	Expenses with adjustments for expected losses on commercial receivables - a Simplified approach
A	6625	Cheltuieli cu modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea   initiala		A	6625	Expenses with changes in expected losses on impaired financial assets upon initial recognition
A	6627	Cheltuieli cu ajustari pentru dobânzi calculate aferente creantelor depreciate		A	6627	Adjusted expenses for calculated interests on impaired receivables
A	6628	Pierderi din modificari ale fluxurilor de trezorerie contractuale		A	6628	Losses on changes in contractual treasury flows
A	6629	Cheltuieli cu alte ajustari		A	6629	Expenses with other adjustments
A	663	Cheltuieli cu ajustari pentru depreciere si pierderi   asteptate aferente titlurilor, operatiunilor sundry si activelor aferente unui contract, pierderi din modificari ale fluxurilor de trezorerie contractuale si alte ajustari		A	663	Expenses with adjustments for impairment and expected losses related to securities, various operations and assets related to a contract, losses from changes in contractual cash flows and other adjustments
A	6631	Cheltuieli cu pierderi asteptate aferente activelor financiare evaluate la valoarea justa prin alte elemente ale rezultatului global si instrumentelor de datorie la cost amortizat si pierderi din modificari ale fluxurilor   de trezorerie contractuale		A	6631	Expenses for expected losses related to financial assets evaluated at fair value through other global income items and payable instruments at amortized costs and losses from changes in contractual cash flows
A	66311	Cheltuieli cu pierderi asteptate aferente activelor financiare evaluate la valoarea justa prin alte  elemente ale rezultatului global		A	66311	Expenes with expected loss on financial assets assessed at fair value through other global income items
A	66312	Cheltuieli cu ajustari pentru pierderi asteptate  aferente instrumentelor de datorie la cost amortizat		A	66312	Expenses with adjustments for expected losses on payable instruments at amortised cost
A	66318	Pierderi din modificari ale fluxurilor de trezorerie contractuale		A	66318	Losses on changes in contractual treasury flows
A	6632	Cheltuieli cu ajustari pentru pierderi asteptate aferente  creantelor din operatiuni sundry si activelor aferente  unui contract, pierderi din modificari ale fluxurilor de trezorerie contractuale si alte ajustari		A	6632	Expenses with adjustments for expected losses on sundry operations receivables and assets related to a contract, losses from changes in contractual cash flows and other adjustments
A	66321	Cheltuieli cu ajustari pentru pierderi asteptate  aferente creantelor din operatiuni sundry si activelor aferente unui contract		A	66321	Expenses with adjustments for expected losses on sundry operations receivables and assets related to a contract
A	66324	Cheltuieli cu ajustari pentru pierderi asteptate  privind activele aferente unui contract  abordarea simplificata		A	66324	Expenses with adjustments for expected losses on assets related to a contract - a Simplified approach
A	66327	Cheltuieli cu ajustari pentru dobânzi calculate  aferente creantelor depreciate		A	66327	Expenses with adjustments for calculated interests on impaired receivables
A	66328	Pierderi din modificari ale fluxurilor de trezorerie  contractuale		A	66328	Losses on changes in contractual treasury flows
A	66329	Cheltuieli cu alte ajustari		A	66329	Expenses with other adjustments
A	6633	Cheltuieli cu ajustari pentru deprecierea stocurilor si  a activelor asimilate		A	6633	Expenses with adjustments for depreciation of stocks and similar assets
A	664	Cheltuieli cu ajustari pentru depreciere si pierderi asteptate aferente activelor imobilizate, pierderi din modificari ale fluxurilor de trezorerie contractuale si  alte ajustari		A	664	Expenses with adjustments for impairment and expected losses related to fixed assets, losses from changes in contractual cash flows and other adjustments
A	6641	Cheltuieli cu ajustari pentru deprecierea titlurilor de participare detinute în filiale, în entitati asociate si  în entitati controlate în comun		A	6641	Expenses with adjustments for the depreciation of equities held in subsidiaries, associated companies and jointly controlled entities
A	6642	Cheltuieli cu ajustari pentru deprecierea imobilizarilor si activelor reprezentând dreptul de utilizare		A	6642	Expenses with adjustments for the depreciation of non-current assets and assets representing the right of use
A	66421	Cheltuieli cu ajustari pentru deprecierea  imobilizarilor în curs		A	66421	Expenses with adjustments for the depreciation of non-current assets in progress
A	66422	Cheltuieli cu ajustari pentru deprecierea imobilizarilor necorporale		A	66422	Expenses with adjustments for the depreciation of intangible non-current assets
A	66423	Cheltuieli cu ajustari pentru deprecierea imobilizarilor corporale		A	66423	Expenses with adjustments for depreciation of tangible non-current assets
A	66424	Cheltuieli cu ajustari pentru deprecierea activelor reprezentând dreptul de utilizare		A	66424	Expenses with adjustments for the impairment of assets representing the right of use
A	6643	Cheltuieli cu ajustari pentru pierderi asteptate aferente  creantelor din operatiuni de leasing financiar, pierderi din modificari ale fluxurilor de trezorerie contractuale si alte ajustari		A	6643	Expenses with adjustments for expected losses on receivables from financial lease operations, losses from changes in contractual cash flows and other adjustments
A	66431	Cheltuieli cu ajustari pentru pierderi asteptate pe urmatoarele 12 luni		A	66431	Expenses with adjustments for expected losses for the next 12 months
A	66432	Cheltuieli cu ajustari pentru pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		A	66432	Expenses with adjustments for expected losses on financial assets for which credit risk has increased significantly
A	66433	Cheltuieli cu ajustari pentru pierderi asteptate aferente activelor financiare depreciate la data raportarii		A	66433	Expenses with adjustments for expected losses on impaired financial assets on the reporting date
A	66434	Cheltuieli cu ajustari pentru pierderi asteptate   aferente creantelor din operatiuni de leasing financiar abordarea simplificata		A	66434	Expenses with adjustments for expected losses on receivables from financial leasing operations Simplified approach
A	66435	Cheltuieli cu modificari ale pierderilor asteptate aferente activelor financiare depreciate la  recunoasterea initiala		A	66435	Expenses with changes in expected losses on impaired financial assets upon initial recognition
A	66437	Cheltuieli cu ajustari pentru dobânzi calculate  aferente creantelor depreciate		A	66437	Adjusted expenses for calculated interests on impaired debts
A	66438	Pierderi din modificari ale fluxurilor de trezorerie  contractuale		A	66438	Losses on changes in contractual treasury flows
A	66439	Cheltuieli cu alte ajustari		A	66439	Expenses with other adjustments
A	6644	Cheltuieli cu ajustari pentru pierderi asteptate aferente  creantelor din active imobilizate, pierderi din modificari ale fluxurilor de trezorerie contractuale si alte ajustari		A	6644	Expenses with adjustments for expected losses on fixed assets receivables, losses from changes in contractual cash flows and other adjustments
A	66441	Cheltuieli cu ajustari pentru pierderi asteptate pe  urmatoarele 12 luni		A	66441	Expenses with adjustments for expected losses for the next 12 months
A	66442	Cheltuieli cu ajustari pentru pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		A	66442	Expenses with adjustments for expected losses on financial assets for which credit risk has increased significantly
A	66443	Cheltuieli cu ajustari pentru pierderi asteptate aferente activelor financiare depreciate la data raportarii		A	66443	Expenses with adjustments for expected losses on impaired financial assets on the reporting date
A	66445	Cheltuieli cu modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		A	66445	Expenses with changes in expected losses on impaired financial assets upon initial recognition
A	66447	Cheltuieli cu ajustari pentru dobânzi calculate aferente creantelor depreciate		A	66447	Expenses with adjustments for calculated interests on impaired debts
A	66448	Pierderi din modificari ale fluxurilor de trezorerie contractuale		A	66448	Losses on changes in contractual treasury flows
A	66449	Cheltuieli cu alte ajustari		A	66449	Expenses with other adjustments
A	665	Cheltuieli cu provizioane		A	665	Expenses on provisions
A	6651	Cheltuieli cu provizioane pentru angajamente de creditare,     garantii financiare si alte angajamente date		A	6651	Expenses with provisions for financing commitments, financial guarantees and other commitments given
A	6652	Cheltuieli cu provizioane pentru beneficiile angajatilor		A	6652	Provisions for employee benefits
A	66521	Cheltuieli cu provizioane pentru beneficii ale angajatilor sub forma absentelor compensate pe termen  scurt		A	66521	Expenses with provisions for employee benefits in the form of short-term offset absences
A	66522	Cheltuieli cu provizioane pentru participarea angajatilor la profit si prime de platit		A	66522	Expenses with provisions for employee profit sharing and bonuses to be paid
A	66523	Cheltuieli cu provizioane pentru pensii si alte obligatii similare		A	66523	Expenses with provisions for pensions and similar obligations
A	66525	Cheltuieli cu provizioane pentru alte beneficii  postangajare		A	66525	Expenses with provisions for other post-employment benefits
A	66526	Cheltuieli cu provizioane pentru alte beneficii pe termen lung ale angajatilor		A	66526	Expenses with provisions for other long-term employee benefits
A	66527	Cheltuieli cu provizioane pentru beneficii ale   angajatilor la terminarea contractului de munca		A	66527	Expenses with provisions for employee benefits at the termination of the employment contract
A	66529	Cheltuieli cu provizioane pentru alte beneficii ale angajatilor		A	66529	Expenses with provisions for other employee benefits
A	6653	Cheltuieli cu provizioane pentru litigii		A	6653	Expenses with provisions for litigation
A	6654	Cheltuieli cu provizioane pentru restructurare		A	6654	Expenses with restructuring provisions
A	6655	Cheltuieli cu provizioane pentru dezafectarea imobilizarilor corporale si alte actiuni similare legate  de acestea		A	6655	Expenses with provisions for the decommissioning of tangible non-current assets and similar related actions
A	6657	Cheltuieli privind actualizarea provizioanelor		A	6657	Expenses related to updating provisions
A	6659	Cheltuieli cu alte provizioane		A	6659	Expenses related to other provisions
A	668	Pierderi din creante neacoperite cu ajustari pentru pierderi  asteptate		A	668	Losses from bad debts not covered with adjustments for expected losses
Grupa 68	CHELTUIELI DIN AJUSTAREA LA INFLAȚIE			Group 68	Expensess from adjustments to inflation
A	681	Cheltuieli cu ajustarea la inflatie		A	681	Expenses on adjustment to inflation
Grupa 69	CHELTUIELI CU IMPOZITUL PE PROFIT			Group 69	CORPORATE TAX EXPENSES
A	691	Cheltuieli cu impozitul pe profit curent		A	691	Current corporate tax expenses
A	692	Cheltuieli cu impozitul pe profit amânat		A	692	Deferred corporate tax expenses
CLASA 7	VENITURI			CLASS 7	INCOME
Grupa 70	VENITURI DIN ACTIVITATEA DE EXPLOATARE			Group 70	OPERATING INCOME
P	701	Venituri din operatiunile de trezorerie si operatiunile  interbancare		P	701	Income from treasury operations and inter-banking operations
P	7011	Dobânzi de la Banca Nationala a României		P	7011	Interest from the National Bank of Romania
P	7012	Dobânzi de la conturile de corespondent		P	7012	Interest on nostro accounts
P	7013	Dobânzi de la conturile de depozite la institutii de credit		P	7013	Interest on deposit accounts with other banks
P	70131	Dobânzi de la depozitele la vedere		P	70131	Interest on demand deposits
P	70132	Dobânzi de la depozitele la termen		P	70132	Interest on term deposits
P	70133	Dobânzi de la depozitele colaterale		P	70133	Interest on collateral deposits
P	70134	Dobânzi de la depozitele rambursabile dupa notificare		P	70134	Interest on deposits redeemable at notice
P	7014	Dobânzi de la creditele acordate institutiilor de credit		P	7014	Interest on loans granted to other banks
P	70141	Dobânzi de la creditele de pe o zi pe alta		P	70141	Interest on overnight loans
P	70142	Dobânzi de la creditele la termen		P	70142	Interest on term loans
P	7015	Dobânzi de la operatiunile reverse repo si titlurile luate  cu împrumut		P	7015	Interest on reverse repo operations and securities borrowed
P	70151	Dobânzi de la operatiunile reverse repo de pe o zi pe alta		P	70151	Interest on overnight reverse repo operations
P	70152	Dobânzi de la operatiunile reverse repo la termen		P	70152	Interest from term reverse repo operations
P	70153	Dobânzi de la titlurile luate cu împrumut de pe o zi pe alta		P	70153	Interest on overnight securities borrowed
P	70154	Dobânzi de la titlurile luate cu împrumut la termen		P	70154	Interest on term securities borrowed
P	7016	Venituri din operatiunile cu organizatiile cooperatiste de   credit din cadrul retelei		P	7016	Income from operations with cooperative credit organisations within the network
P	70161	Dobânzi de la contul curent la casa centrala		P	70161	Interest from current account to central cashier
P	70162	Dobânzi de la depozitele la casa centrala		P	70162	Interest on central cashier deposits
P	70163	Dobânzi de la creditele acordate organizatiilor  cooperatiste de credit din cadrul retelei		P	70163	Interest on loans granted to credit organisations within the network
P	70164	Dobânzi privind valorile de recuperat de la organizatiile cooperatiste de credit din cadrul retelei		P	70164	Interest on amounts to be recovered from cooperative credit organisations within the network
P	70168	Dobânzi din active financiare depreciate privind  operatiunile cu organizatiile cooperatiste de credit  din cadrul retelei		P	70168	Interest on impaired financial assets on operations with cooperative credit organisations within the network
P	70169	Comisioane		P	70169	Commissions
P	7017	Alte venituri din dobânzi		P	7017	Other interest income
P	7018	Dobânzi din active financiare depreciate		P	7018	Interest on impaired financial assets
P	7019	Comisioane		P	7019	Commissions
P	702	Venituri din operatiunile cu clientela		P	702	Income from customer operations
P	7021	Dobânzi de la creante comerciale si credite acordate  clientelei		P	7021	Interest on commercial receivables and loans granted to customers
P	70211	Dobânzi de la operatiunile de scont, forfetare si alte creante comerciale		P	70211	Interest on discount, lump sum operations and other trade receivables
P	70212	Dobânzi de la operatiunile de factoring		P	70212	Interest on factoring operations
P	70213	Dobânzi de la creditele de trezorerie		P	70213	Interest on treasury loans
P	70214	Dobânzi de la creditele de consum si vânzari în rate		P	70214	Interest on consumer loans and instalment sales
P	70215	Dobânzi de la creditele pentru finantarea operatiunilor  de comert exterior		P	70215	Interest on loans for financing foreign trade operations
P	70216	Dobânzi de la creditele pentru finantarea stocurilor  si pentru echipamente		P	70216	Interest on loans for financing stocks and equipment
P	70217	Dobânzi de la creditele pentru investitii imobiliare		P	70217	Interest on loans for real estate investments
P	70218	Dobânzi de la alte credite acordate clientelei		P	70218	Interest on other loans granted to customers
P	7022	Dobânzi de la creditele acordate institutiilor financiare		P	7022	Interest on loans granted to financial institutions
P	70221	Dobânzi de la creditele de pe o zi pe alta		P	70221	Interest on  overnight loans
P	70222	Dobânzi de la creditele la termen		P	70222	Interest on term loans
P	7023	Dobânzi de la operatiunile reverse repo si titlurile luate cu împrumut		P	7023	Interest on reverse repo operations and securities borrowed
P	70231	Dobânzi de la operatiunile reverse repo de pe o zi pe alta		P	70231	Interest on overnight reverse repo operations
P	70232	Dobânzi de la operatiunile reverse repo la termen		P	70232	Interest from term reverse repo operations
P	70233	Dobânzi de la titlurile luate cu împrumut de pe o zi pe alta		P	70233	Interest on overnight securities borrowed
P	70234	Dobânzi de la titlurile luate cu împrumut la termen		P	70234	Interest on term lent securities
P	7024	Dobânzi la conturile clientelei		P	7024	Interest on customer accounts
P	70241	Dobânzi la conturile curente		P	70241	Interest on current accounts
P	7027	Alte venituri din dobânzi		P	7027	Other interest income
P	7028	Dobânzi din active financiare depreciate		P	7028	Interest on impaired financial assets
P	7029	Comisioane		P	7029	Commissions
P	703	Venituri din operatiunile cu titluri si alte instrumente  financiare		P	703	Income from operations with securities and other financial instruments
P	7031	Câstiguri aferente activelor si datoriilor financiare  detinute în vederea tranzactionarii		P	7031	Gains on financial assets and liabilities held for trading
P	70311	Câstiguri din evaluarea si cesiunea activelor  financiare detinute în vederea tranzactionarii		P	70311	Gains from valuation and assignment of financial assets held for trading
P	70312	Câstiguri din evaluarea si cesiunea datoriilor financiare detinute în vederea tranzactionarii		P	70312	Gains from the valuation and assignment of financial liabilities held for trading
P	7032	Câstiguri aferente activelor si datoriilor financiare   desemnate ca fiind evaluate la valoarea justa prinprofit sau pierdere		P	7032	Gains related to financial assets and liabilities designated as being assessed at fair value through profit or loss
P	70321	Câstiguri din evaluarea si cesiunea activelor  financiare desemnate ca fiind evaluate la valoarea justa prin profit sau pierdere		P	70321	Gains from valuation and assignment of financial assets designated as being assessed at fair value through profit or loss
P	70322	Câstiguri din evaluarea si cesiunea datoriilor  financiare desemnate ca fiind evaluate la valoarea justa prin profit sau pierdere		P	70322	Gains from the valuation and assignment of financial liabilities designated as being assessed at fair value through profit or loss
P	7033	Venituri aferente activelor financiare evaluate la valoarea justa prin alte elemente ale rezultatului global		P	7033	Income on financial assets assessed at fair value through other global income items
P	70331	Dobânzi		P	70331	Interests
P	70333	Dividende si venituri asimilate		P	70333	Dividends and related income
P	70336	Câstiguri din cesiune		P	70336	Gains from the assignment
P	7034	Venituri aferente instrumentelor de datorie la cost  amortizat		P	7034	Income related to payable instruments at amortised cost
P	70341	Dobânzi		P	70341	Interest
P	70342	Câstiguri din cesiune		P	70342	Gains from the assignment
P	7035	Câstiguri din evaluarea si cesiunea activelor financiare evaluate obligatoriu la valoarea justa prin profit sau pierdere		P	7035	Gains from the valuation and assignment of financial assets necessarily assessed at fair value through profit or loss
P	7036	Venituri din datorii constituite prin titluri		P	7036	Income from liabilities consisting in securities
P	7037	Venituri sundry din operatiunile cu titluri si alte  instrumente financiare		P	7037	Sundry income from operations with securities and other financial instruments
P	7038	Dobânzi din active financiare depreciate		P	7038	Interest on impaired financial assets
P	7039	Comisioane		P	7039	Commissions
P	704	Venituri din operatiunile de leasing		P	704	Income from lease operations
P	7041	Dobânzi aferente creantelor din operatiuni de leasing financiar		P	7041	Interest on receivables from financial lease operations
P	7042	Venituri din chirii		P	7042	Rental income
P	7043	Alte venituri din dobânzi		P	7043	Other interest income
P	7045	Alte venituri din operațiunile de leasing		P	7045	Other income from leasing operations
P	7048	Dobânzi din active financiare depreciate		P	7048	Interest on impaired financial assets
P	7049	Comisioane		P	7049	Commissions
P	705	Venituri din credite subordonate, datorii subordonate si titluri contabilizate la cost		P	705	Income from subordinated loans, subordinated liabilities and securities accounted for at cost
P	7051	Dobânzi de la creditele subordonate la termen		P	7051	Interest on term subordinated loans
P	7052	Dobânzi de la creditele subordonate pe durata nedeterminata		P	7052	Interest on subordinated loans on an indefinite term
P	7053	Alte venituri din dobânzi		P	7053	Other interest income
P	7054	Venituri din dividende aferente titlurilor contabilizate la cost		P	7054	Income from dividends related to securities accounted for at cost
P	7055	Câstiguri din cesiunea titlurilor contabilizate la cost		P	7055	Proceeds from the assignment of securities accounted for at cost
P	7058	Dobânzi din active financiare depreciate		P	7058	Interest on impaired financial assets
P	7059	Comisioane		P	7059	Commissions
P	706	Venituri din operatiunile de schimb		P	706	Revenue from foreign exchange operations
P	7061	Venituri din diferente de curs valutar aferente  tranzactiilor în valuta		P	7061	Income from foreign exchange rate differences related to foreign currency transactions
P	7069	Comisioane		P	7069	Commissions
P	707	Venituri din operatiunile în afara bilantului si operatiunile  cu instrumente derivate		P	707	Income from off-balance sheet operations and from operations with derivative financial instruments
P	7071	Venituri din angajamentele de creditare		P	7071	Income from finance commitments
P	70711	Venituri din angajamentele de creditare în favoarea  institutiilor de credit		P	70711	Income from financing commitments in favor of other banks
P	70712	Venituri din angajamentele de creditare în favoarea clientelei		P	70712	Income from finance commitments in favour of customers
P	7072	Venituri din garantiile financiare		P	7072	Revenue from financial guarantees
P	70721	Venituri din garantiile financiare în favoarea  institutiilor de credit		P	70721	Income from financial guarantees in favour of other banks
P	70722	Venituri din garantiile financiare în favoarea  clientelei		P	70722	Income from financial guarantees in favour of customers
P	7074	Venituri privind operatiunile cu instrumente derivate detinute în vederea tranzactionarii		P	7074	Income related to operations with derivative financial instruments held for trading
P	70741	Câstiguri privind instrumentele derivate pe rata  dobânzii		P	70741	Earnings related to operations with interest rate derivative financial instruments
P	70742	Câstiguri privind instrumentele derivate pe instrumente  de capitaluri proprii		P	70742	Earnings on operations with equity derivative financial instruments
P	70743	Câstiguri privind instrumentele derivate pe cursul de  schimb		P	70743	Earnings on exchange rate derivative financial instruments
P	70744	Câstiguri privind instrumentele derivate pe riscul de  credit		P	70744	Gains on credit risk derivative financial instruments
P	70745	Câstiguri privind instrumentele derivate pe marfuri		P	70745	Earnings on commodity derivative financial instruments
P	70746	Câstiguri privind alte instrumente derivate		P	70746	Gains on other derivative financial instruments
P	70747	Câstiguri privind instrumentele de acoperire a  fluxurilor de trezorerie si a investitiilor nete întro operatiune din strainatate (partea ineficienta)		P	70747	Gains on instruments for hedging cash flows and net investments in a foreign operation (inefficient part)
P	70749	Comisioane		P	70749	Commissions
P	7075	Câstiguri privind contabilitatea de acoperire		P	7075	Earnings on hedging accounting
P	70751	Câstiguri privind instrumentele de acoperire a valorii juste		P	70751	Gains on fair value hedging instruments
P	70752	Câstiguri privind instrumentele de acoperire a  fluxurilor de trezorerie si a investitiilor nete întro operatiune din strainatate		P	70752	Gains on instruments for hedging cash flows and net investments in a foreign operation
P	70753	Câstiguri privind instrumentele acoperite în cadrul unei operatiuni de acoperire a valorii juste		P	70753	Gains on instruments covered in a fair value hedging operation
P	7076	Venituri din dobânzi aferente instrumentelor derivate desemnate ca instrumente de acoperire a riscului de rata a dobânzii		P	7076	Interest income on derivative financial instruments designated as interest rate hedging instruments
P	7077	Venituri din alte angajamente date		P	7077	Income from other commitments given
P	708	Venituri din prestatiile de servicii financiare		P	708	Income from financial services provisions
P	7081	Comisioane privind titlurile gestionate sau în depozit		P	7081	Commissions for securities administered or in deposits
P	7082	Comisioane privind operatiunile cu titluri efectuate în contul clientelei		P	7082	Commissions for operations with securities conducted on account of customers
P	7083	Comisioane din activitatile de asistenta si consultanta		P	7083	Commissions from advisory and consultancy activities
P	70831	Comisioane din activitatile de asistenta si consultanta  pentru persoane fizice		P	70831	Commissions from advisory and consultancy activities for natural entities
P	70832	Comisioane din activitatile de asistenta si consultanta  pentru persoane juridice		P	70832	Commissions from advisory and consultancy activities for legal entities
P	70839	Alte comisioane		P	70839	Other commissions
P	7085	Venituri privind mijloacele de plata		P	7085	Income on the means of payment
P	7087	Alte venituri din prestatiile de servicii financiare		P	7087	Other income from financial services rendering
P	709	Alte venituri din activitatea de exploatare		P	709	Other operating income
Grupa 74	VENITURI SUNDRY DIN EXPLOATARE			Group 74	SUNDRY OPERATING INCOME
P	741	Cota parte din cheltuielile sediului social		P	741	Share of Expenses for the registered office
P	742	Câstiguri din reevaluarea si cesiunea bunurilor evaluate la valoarea justa		P	742	Gains from revaluation and assignment of assets valued at fair value
P	744	Venituri din investitii imobiliare		P	744	Income from real estate investments
P	746	Venituri din cedarea si casarea imobilizarilor		P	746	Income from assignment and decommissioning of non-current assets
P	7461	Venituri din cedarea si casarea imobilizarilor necorporale		P	7461	Income from assignment and decommissioning of intangible non-current assets
P	7462	Venituri din cedarea si casarea imobilizarilor corporale		P	7462	Income from assignment and decommissioning of tangible non-current assets
P	747	Venituri din reevaluarea imobilizarilor		P	747	Income from revaluation of fixed assets
P	7471	Venituri din reevaluarea imobilizarilor necorporale		P	7471	Income from revaluation of intangible non-current assets
P	7472	Venituri din reevaluarea imobilizarilor corporale		P	7472	Income from revaluation of tangible non-current assets
P	7473	Venituri din reevaluarea activelor reprezentând dreptul de utilizare		P	7473	Income from revaluation of assets representing the right of use
P	748	Venituri accesorii		P	748	Accessory income
P	7481	Venituri din alte activitati		P	7481	Income from other activities
P	7489	Alte venituri accesorii		P	7489	Other accessory income
P	74891	Venituri din operatiuni de intermediere în domeniul  asigurarilor		P	74891	Income from insurance brokerage operations
P	74899	Venituri accesorii sundry		P	74899	Sundry accessory income
P	749	Alte venituri sundry din exploatare		P	749	Other sundry operating income
P	7492	Cota parte din subventii aferente activelor trecuta la  venituri		P	7492	Share of subsidies related to assets charged to income
P	7493	Venituri din subventii privind veniturile		P	7493	Revenue from income subsidies
P	74931	Venituri din subventii pentru activitatea de exploatare		P	74931	Income from subsidies for the operating income
P	74932	Venituri din subventii pentru stocuri		P	74932	Income from subsidies for stocks
P	74933	Venituri din subventii pentru plata angajatilor		P	74933	Income from subsidies for the payment of employees
P	74934	Venituri din subventii pentru asigurari si protectia sociala		P	74934	Income from subsidies for social security and protection
P	74935	Venituri din subventii pentru alte cheltuieli de  exploatare		P	74935	Income from subsidies for other operating expenses
P	74936	Venituri din subventii aferente altor venituri		P	74936	Income from subsidies related to other revenue
P	7494	Venituri din productia de imobilizari		P	7494	Income from the production of non-current assets
P	7495	Venituri privind bunurile mobile si imobile provenite din stingerea creantelor		P	7495	Income realted to movable and immovable property in executing receivables
P	7496	Venituri din subventii pentru evenimente extraordinare si altele similare		P	7496	Income from subsidies for extraordinary items and other similar items
P	7499	Alte venituri		P	7499	Other income
P	74991	Venituri din despagubiri, amenzi si penalitati		P	74991	Income from compensations, fines and penalties
P	74992	Venituri din donatii		P	74992	Income from donations
P	74997	Alte venituri sundry din exploatare		P	74997	Other sundry operating income
Grupa 76	VENITURI DIN AJUSTĂRI PENTRU DEPRECIERE, PIERDERI  AȘTEPTATE, PROVIZIOANE, RECUPERĂRI DE CREANȚE, CÂȘTIGURI DIN MODIFICĂRI ALE FLUXURILOR DE TREZORERIE CONTRACTUALE ȘI ALTE AJUSTĂRI		Pierderi	Group 76	INCOME FROM ADJUSTMENTS FOR DEPRECIATION, EXPECTED LOSSES, PROVISIONS, RECEIVABLE RECOVERY, GAINS FROM CHANGES IN THE CONTRACTUAL CASH FLOWS AND OTHER ADJUSTMENTS
P	761	Venituri din ajustari pentru pierderi asteptate aferente creantelor din operatiuni de trezorerie si interbancare,     câstiguri din modificari ale fluxurilor de trezorerie  contractuale si alte ajustari		P	761	Income from adjustments for expected losses on receivables from cash and inter-banking operations, gains from changes in contractual cash flows and other adjustments
P	7611	Venituri din ajustari pentru pierderi asteptate pe urmatoarele 12 luni		P	7611	Income from adjustments for expected losses for the next 12 months
P	7612	Venituri din ajustari pentru pierderi asteptate aferente  activelor financiare pentru care riscul de credit a crescut semnificativ		P	7612	Income from adjustments for expected losses on financial assets for which credit risk has increased significantly
P	7613	Venituri din ajustari pentru pierderi asteptate aferente activelor financiare depreciate la data raportarii		P	7613	Income from adjustments for expected losses on impaired financial assets on the reporting date
P	7615	Venituri din modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		P	7615	Income from changes in expected losses on impaired financial assets upon initial recognition
P	7618	Câstiguri din modificari ale fluxurilor de trezorerie  contractuale		P	7618	Gains from changes in contractual cash flows
P	7619	Venituri din alte ajustari		P	7619	Income from other adjustments
P	762	Venituri din ajustări pentru pierderi așteptate aferente creanțelor din operațiuni cu clientela și operațiuni între instituțiile financiare nebancare și instituțiile de credit, câștiguri din modificări ale fluxurilor de trezorerie contractuale și alte ajustări		P	762	Income from adjustments for expected losses related to receivables from operations with customers and operations between non-banking financial institutions and credit institutions, gains from changes in contractual cash flows and other adjustments
P	7621	Venituri din ajustari pentru pierderi asteptate pe   urmatoarele 12 luni		P	7621	Income from adjustments for expected losses for the next 12 months
P	7622	Venituri din ajustari pentru pierderi asteptate aferente  activelor financiare pentru care riscul de credit a  crescut semnificativ		P	7622	Income from adjustments for expected losses on financial assets for which credit risk has increased significantly
P	7623	Venituri din ajustari pentru pierderi asteptate aferente  activelor financiare depreciate la data raportarii		P	7623	Income from adjustments for expected losses on impaired financial assets on the reporting date
P	7624	Venituri din ajustari pentru pierderi asteptate aferente creantelor comerciale  abordarea simplificata		P	7624	Income from adjustments for expected losses on commercial receivables - a simplified approach
P	7625	Venituri din modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		P	7625	Income from changes in expected losses on impaired financial assets upon initial recognition
P	7628	Câstiguri din modificari ale fluxurilor de trezorerie contractuale		P	7628	Gains from changes in contractual cash flows
P	7629	Venituri din alte ajustari		P	7629	Income from other adjustments
P	763	Venituri din ajustari pentru depreciere si pierderi asteptate aferente titlurilor, operatiunilor sundry si activelor  aferente unui contract, câstiguri din modificari ale  fluxurilor de trezorerie contractuale si alte ajustari		P	763	Income from adjustments for impairment and expected losses related to securities, sundry operations and assets related to a contract, gains from changes in contractual cash flows and other adjustments
P	7631	Venituri din pierderi asteptate aferente activelor financiare evaluate la valoarea justa prin alte elemente  ale rezultatului global si instrumentelor de datorie la  cost amortizat si câstiguri din modificari ale fluxurilor  de trezorerie contractuale		P	7631	Expected loss income on financial assets assessed at fair value through other global income items and payable instruments at amortised cost and gains from changes in contractual cash flows
P	76311	Venituri din reluarea pierderilor asteptate aferente activelor financiare evaluate la valoarea justa prin  alte elemente ale rezultatului global		P	76311	Income from the resumption of expected losses on financial assets assessed at fair value through other global income items
P	76312	Venituri din ajustari pentru pierderi asteptate aferente instrumentelor de datorie la cost amortizat		P	76312	Income from adjustments for expected losses on payable instruments at amortised cost
P	76318	Câstiguri din modificari ale fluxurilor de trezorerie contractuale		P	76318	Gains from changes in contractual cash flows
P	7632	Venituri din ajustari pentru pierderi asteptate aferente  creantelor din operatiuni sundry si activelor aferente unui contract, câstiguri din modificari ale fluxurilor de  trezorerie contractuale si alte ajustari		P	7632	Income from adjustments for expected losses on receivables from sundry   operations and assets related to a contract, gains from changes in contractual cash flows and other adjustments
P	76321	Venituri din ajustari pentru pierderi asteptate aferente creantelor din operatiuni sundry si activelor  aferente unui contract		P	76321	Income from adjustments for expected losses on receivables from sundry operations and assets related to a contract
P	76324	Venituri din ajustari pentru pierderi asteptate privind activele aferente unui contract abordarea  simplificata		P	76324	Income from adjustments for expected losses on assets related to a contract - a Simplified Approach
P	76328	Câstiguri din modificari ale fluxurilor de trezorerie contractuale		P	76328	Gains from changes in contractual cash flows
P	76329	Venituri din alte ajustari		P	76329	Income from other adjustments
P	7633	Venituri din ajustari pentru deprecierea stocurilor si a  activelor asimilate		P	7633	Income from adjustments for depreciation of stocks and similar assets
P	764	Venituri din ajustari pentru depreciere si pierderi asteptate aferente activelor imobilizate, câstiguri din modificari ale fluxurilor de trezorerie contractuale si alte ajustari		P	764	Income from adjustments for impairment and expected losses on fixed assets, gains from changes in contractual cash flows and other adjustments
P	7641	Venituri din ajustari pentru deprecierea titlurilor de participare detinute în filiale, în entitati asociate si în entitati controlate în comun		P	7641	Income from adjustments for depreciation of equities held in subsidiaries, associated companies and jointly controlled entities
P	7642	Venituri din ajustari pentru deprecierea imobilizarilor si  activelor reprezentând dreptul de utilizare		P	7642	Income from adjustments for the impairment of fixed assets and assets representing the right of use
P	76421	Venituri din ajustari pentru deprecierea imobilizarilor în curs		P	76421	Income from adjustments for the depreciation of fixed assets in progress
P	76422	Venituri din ajustari pentru deprecierea imobilizarilor necorporale		P	76422	Income from adjustments for impairment of intangible non-current assets
P	76423	Venituri din ajustari pentru deprecierea imobilizarilor  corporale		P	76423	Income from adjustments for depreciation of tangible non-current assets
P	76424	Venituri din ajustari pentru deprecierea activelor reprezentând dreptul de utilizare		P	76424	Income from adjustments for impairment of assets representing the right of use
P	7643	Venituri din ajustari pentru pierderi asteptate aferente  creantelor din operatiuni de leasing financiar, câstiguri din modificari ale fluxurilor de trezorerie contractuale  si alte ajustari		P	7643	Income from adjustments for expected losses on receivables from financial lease operations, gains from changes in contractual cash flows and other adjustments
P	76431	Venituri din ajustari pentru pierderi asteptate pe urmatoarele 12 luni		P	76431	Revenue from adjustments for expected losses for the next 12 months
P	76432	Venituri din ajustari pentru pierderi asteptate    aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	76432	Income from adjustments for expected losses on financial assets for which credit risk has increased significantly
P	76433	Venituri din ajustari pentru pierderi asteptate  aferente activelor financiare depreciate la data  raportarii		P	76433	Income from adjustments for expected losses on impaired financial assets on the reporting date
P	76434	Venituri din ajustari pentru pierderi asteptate aferente creantelor din operatiuni de leasing financiar abordarea simplificata		P	76434	Income from adjustments for expected losses on receivables from financial lease operations - a simplified approach
P	76435	Venituri din modificari ale pierderilor asteptate   aferente activelor financiare depreciate la recunoasterea initiala		P	76435	Income from changes in expected losses on impaired financial assets upon initial recognition
P	76438	Câstiguri din modificari ale fluxurilor de trezorerie  contractuale		P	76438	Gains from changes in contractual cash flows
P	76439	Venituri din alte ajustari		P	76439	Revenue from other adjustments
P	7644	Venituri din ajustari pentru pierderi asteptate aferente  creantelor din active imobilizate, câstiguri din  modificari ale fluxurilor de trezorerie contractuale si  alte ajustari		P	7644	Income from adjustments for expected losses on receivables from fixed assets, gains from changes in contractual cash flows and other adjustments
P	76441	Venituri din ajustari pentru pierderi asteptate pe  urmatoarele 12 luni		P	76441	Revenue from adjustments for expected losses for the next 12 months
P	76442	Venituri din ajustari pentru pierderi asteptate aferente activelor financiare pentru care riscul de credit a crescut semnificativ		P	76442	Revenue from adjustments for expected losses on financial assets for which credit risk has increased significantly
P	76443	Venituri din ajustari pentru pierderi asteptate  aferente activelor financiare depreciate la data raportarii		P	76443	Income from adjustments for expected losses on impaired financial assets on the reporting date
P	76445	Venituri din modificari ale pierderilor asteptate aferente activelor financiare depreciate la recunoasterea initiala		P	76445	Income from changes in expected losses on impaired financial assets upon initial recognition
P	76448	Câstiguri din modificari ale fluxurilor de trezorerie  contractuale		P	76448	Gains from changes in contractual cash flows
P	76449	Venituri din alte ajustari		P	76449	Income from other adjustments
P	765	Venituri din provizioane		P	765	Income from provisions
P	7651	Venituri din provizioane pentru angajamente de creditare, garantii financiare si alte angajamente date		P	7651	Income from provisions for financing commitments, financial guarantees and other commitments given
P	7652	Venituri din provizioane pentru beneficiile angajatilor		P	7652	Income from provisions for employee benefits
P	76521	Venituri din provizioane pentru beneficii ale angajatilor sub forma absentelor compensate pe termenscurt		P	76521	Income from provisions for employee benefits in the form of short term offset absences
P	76522	Venituri din provizioane pentru participarea  angajatilor la profit si prime de platit		P	76522	Income from provisions for employee profit sharing and bonuses to be paid
P	76523	Venituri din provizioane pentru pensii si alte  obligatii similare		P	76523	Income from provisions for pensions and similar obligations
P	76525	Venituri din provizioane pentru alte beneficii postangajare		P	76525	Income from provisions for other post-employment benefits
P	76526	Venituri din provizioane pentru alte beneficii pe termen lung ale angajatilor		P	76526	Income from provisions for other long-term employee benefits
P	76527	Venituri din provizioane pentru beneficii ale  angajatilor la terminarea contractului de munca		P	76527	Income from provisions for employee benefits at the termination of the employment contract
P	76529	Venituri din provizioane pentru alte beneficii ale angajatilor		P	76529	Income from provisions for other employee benefits
P	7653	Venituri din provizioane pentru litigii		P	7653	Income from provisions for litigations
P	7654	Venituri din provizioane pentru restructurare		P	7654	Income from restructuring provisions
P	7655	Venituri din provizioane pentru dezafectarea imobilizarilor corporale si alte actiuni similare legate   de acestea		P	7655	Income from provisions for decommissioning of tangible assets and similar actions
P	7659	Venituri din alte provizioane		P	7659	Income from other provisions
P	767	Venituri din recuperari de creante		P	767	Income from receivables  recovery
Grupa 78	VENITURI DIN AJUSTAREA LA INFLAȚIE			Group 78	INCOME FROM THE ADJUSTMENTS TO INFLATION
P	781	Venituri din ajustarea la inflatie		P	781	Income from the adjustment to inflation
Grupa 79	VENITURI DIN IMPOZITUL PE PROFIT AMÂNAT			Group 79	INCOME FROM DEFERRED PROFIT TAX
P	791	Venituri din impozitul pe profit amânat		P	791	Income from deferred corporate tax
CLASA 9	OPERAȚIUNI ÎN AFARA BILANȚULUI			CLASS 9	OFF-BALANCE SHEET OPERATIONS
Grupa 90	ANGAJAMENTE DE CREDITARE			Group 90	FINANCE COMMITMENTS
A	901	Angajamente în favoarea institutiilor de credit		A	901	Commitments in favor of other banks
P	902	Angajamente primite de la institutii de credit		P	902	Commitments received from other banks
A	903	Angajamente în favoarea clientelei		A	903	Commitments in favour of customers
P	904	Angajamente primite de la clientela		P	904	Commitments received from customers
Grupa 91	GARANȚII FINANCIARE			Group 91	FINANCIAL COMMITMENTS
A	911	Garantii date institutiilor de credit		A	911	Guarantees given to other banks
P	912	Garantii primite de la institut de credit		P	912	Guarantees received from the credit institute
A	913	Garantii date pentru clientela		A	913	Guarantees given for customers
P	914	Garantii primite de la clientela		P	914	Guarantees received from customers
Grupa 92	ANGAJAMENTE PRIVIND TITLURILE ȘI ALTE ACTIVE FINANCIARE			Group 92	COMMITMENTS REGARDING SECURITIES AND OTHER FINANCIAL ASSETS
A	921	Titluri si alte active financiare de primit		A	921	Securities and other financial assets receivable
P	922	Titluri si alte active financiare de livrat		P	922	Securities and other financial assets deliverable
Grupa 93	OPERAȚIUNI DE SCHIMB LA VEDERE			Group 93	DEMAND FOREIGN EXCHANGE OPERATIONS
B	931	Operatiuni de schimb la vedere		B	931	Demand foreign exchange operations
A	9311	Lei cumparati si înca neprimiti		A	9311	Lei (RON) bought and not received yet
A	9312	Valuta cumparata si înca neprimita		A	9312	Foreign currency bought and still unrepentant
P	9313	Lei vânduti si înca nelivrati		P	9313	Lei (RON) sold and not delivered yet
P	9314	Valuta vânduta si înca nelivrata		P	9314	Foreign currency sold and not yet delivered
Grupa 94	CONTURI DE AJUSTARE VALUTĂ ÎN AFARA BILANȚULUI			Group 94	OFF BALANCE SHEET ADJUSTMENT ACCOUNTS IN FOREIGN CURRENCY
B	941	Pozitie de schimb		B	941	Exchange position
B	942	Contravaloarea pozitiei de schimb		B	942	Counter value of the exchange position
B	943	Conturi de ajustare valuta		B	943	Adjustment accounts in foreign currency
Grupa 95	INSTRUMENTE DERIVATE			Group 95	DERIVATIVE FINANCIAL INSTRUMENTS
B	951	Instrumente derivate detinute în vederea tranzactionarii		B	951	Derivative financial instruments held for trading
A	9511	Instrumente derivate pe rata dobânzii		A	9511	Interest rate derivative financial instruments
A	95111	Swap pe rata dobânzii		A	95111	Interest rate swap
A	95112	Optiuni pe piete la buna întelegere		A	95112	Options on over-the-counter markets
A	95113	Alte instrumente pe piete la buna întelegere		A	95113	Other instruments on over-the-counter markets
A	95114	Optiuni pe piete organizate		A	95114	Options on organised markets
A	95115	Alte instrumente pe piete organizate		A	95115	Other instruments on organised markets
A	9512	Instrumente derivate pe instrumente de capitaluri proprii		A	9512	Equity instruments derivatives
A	95121	Optiuni pe piete la buna întelegere		A	95121	Options on over-the-counter markets
A	95122	Alte instrumente pe piete la buna întelegere		A	95122	Other instruments on over-the-counter markets
A	95123	Optiuni pe piete organizate		A	95123	Options on organised markets
A	95124	Alte instrumente pe piete organizate		A	95124	Other instruments on organised markets
B	9513	Operatiuni ferme de schimb la termen		B	9513	Firm term  exchange operations
A	95131	Lei de primit contra valuta de livrat		A	95131	Lei (RON) to be received against currency to be delivered
P	95132	Valuta de livrat contra lei de primit		P	95132	Foreign currency to be delivered against lei (RON) to be received
A	95133	Valuta de primit contra lei de livrat		A	95133	Foreign currency to be received against lei (RON) to be delivered
P	95134	Lei de livrat contra valuta de primit		P	95134	Lei (RON) to be delivered against foreign currency receivable
A	95135	Valuta de primit contra valuta de livrat		A	95135	Foreign currency receivable against foreign currency to be delivered
P	95136	Valuta de livrat contra valuta de primit		P	95136	Foreign currency to be delivered against foreign currency receivable
B	9514	Swap financiar de valute		B	9514	Financial currency swap
A	95141	Lei de primit contra valuta de livrat		A	95141	Lei (RON) to be received against currency to be delivered
P	95142	Valuta de livrat contra lei de primit		P	95142	Foreign currency to be delivered against lei (RON) to be received
A	95143	Valuta de primit contra lei de livrat		A	95143	Foreign currency to be received against lei (RON) to be delivered
P	95144	Lei de livrat contra valuta de primit		P	95144	Lei (RON) to be delivered against foreign currency receivable
A	95145	Valuta de primit contra valuta de livrat		A	95145	Foreign currency receivable against foreign currency to be delivered
P	95146	Valuta de livrat contra valuta de primit		P	95146	Foreign currency to be delivered against foreign currency receivable
A	9515	Alte instrumente derivate pe cursul de schimb		A	9515	Other foreign exchange rate derivative financial instruments
A	95151	Optiuni pe piete la buna întelegere		A	95151	Options on over-the-counter markets
A	95152	Alte instrumente pe piete la buna întelegere		A	95152	Other instruments on over-the-counter markets
A	95153	Optiuni pe piete organizate		A	95153	Options on organised markets
A	95154	Alte instrumente pe piete organizate		A	95154	Other instruments on organised markets
A	9516	Instrumente derivate pe riscul de credit		A	9516	Credit risk derivative financial instruments
A	95161	Credit risk swap		A	95161	Credit risk swap
A	95162	Credit spread option		A	95162	Credit spread option
A	95163	Total return swap		A	95163	Total return swap
A	95164	Alte instrumente		A	95164	Other instruments
A	9517	Instrumente derivate pe marfuri		A	9517	Commodity derivative financial instruments
A	9518	Alte instrumente derivate		A	9518	Other derivative financial instruments
B	952	Instrumente derivate de acoperire a valorii juste		B	952	Fair value hedging derivative financial instruments
A	9521	Instrumente derivate pe rata dobânzii		A	9521	Interest rate derivative financial instruments
A	95211	Swap pe rata dobânzii		A	95211	Interest rate swap
A	95212	Optiuni pe piete la buna întelegere		A	95212	Options on over-the-counter markets
A	95213	Alte instrumente pe piete la buna întelegere		A	95213	Other instruments on over-the-counter markets
A	95214	Optiuni pe piete organizate		A	95214	Options on organised markets
A	95215	Alte instrumente pe piete organizate		A	95215	Other instruments on organised markets
A	9522	Instrumente derivate pe instrumente de capitaluri proprii		A	9522	Equity derivatives
A	95221	Optiuni pe piete la buna întelegere		A	95221	Options on over-the-counter markets
A	95222	Alte instrumente pe piete la buna întelegere		A	95222	Other instruments on over-the-counter markets
A	95223	Optiuni pe piete organizate		A	95223	Options on organised markets
A	95224	Alte instrumente pe piete organizate		A	95224	Other instruments on organised markets
B	9523	Operatiuni ferme de schimb la termen		B	9523	Firm term exchange operations
A	95231	Lei de primit contra valuta de livrat		A	95231	Lei (RON) to be received against foreign currency to be delivered
P	95232	Valuta de livrat contra lei de primit		P	95232	Foreign currency to be delivered against lei (RON) to be received
A	95233	Valuta de primit contra lei de livrat		A	95233	Foreign currency to be received against lei (RON) to be delivered
P	95234	Lei de livrat contra valuta de primit		P	95234	Lei (RON) to be delivered against foreign currency receivable
A	95235	Valuta de primit contra valuta de livrat		A	95235	Foreign currency receivable against foreign currency to be delivered
P	95236	Valuta de livrat contra valuta de primit		P	95236	Foreign currency to be delivered against foreign currency receivable
B	9524	Swap financiar de valute		B	9524	Financial currency swap
A	95241	Lei de primit contra valuta de livrat		A	95241	Lei (RON) to be received against foreign currency to be delivered
P	95242	Valuta de livrat contra lei de primit		P	95242	Foreign currency to be delivered against lei (RON) to be received
A	95243	Valuta de primit contra lei de livrat		A	95243	Foreign currency to be received against lei (RON) to be delivered
P	95244	Lei de livrat contra valuta de primit		P	95244	Lei (RON) to be delivered against foreign currency receivable
A	95245	Valuta de primit contra valuta de livrat		A	95245	Foreign currency receivable against foreign currency to be delivered
P	95246	Valuta de livrat contra valuta de primit		P	95246	Foreign currency to be delivered against foreign currency receivable
A	9525	Alte instrumente derivate pe cursul de schimb		A	9525	Other exchange rate derivative financial instruments
A	95251	Optiuni pe piete la buna întelegere		A	95251	Options on over-the-counter markets
A	95252	Alte instrumente pe piete la buna întelegere		A	95252	Other instruments on over-the-counter markets
A	95253	Optiuni pe piete organizate		A	95253	Options on organised markets
A	95254	Alte instrumente pe piete organizate		A	95254	Other instruments on organised markets
A	9526	Instrumente derivate pe riscul de credit		A	9526	Credit risk derivatives
A	95261	Credit risk swap		A	95261	Credit risk swap
A	95262	Credit spread option		A	95262	Credit spread option
A	95263	Total return swap		A	95263	Total return swap
A	95264	Alte instrumente		A	95264	Other instruments
A	9527	Instrumente derivate pe marfuri		A	9527	Commodity derivative financial instruments
A	9528	Alte instrumente derivate		A	9528	Other derivative financial instruments
B	953	Instrumente derivate de acoperire a fluxurilor de trezorerie si a investitiilor nete întro operatiune din strainatate		B	953	Derivative financial instruments for hedging cash flows and net investments in a foreign operation
A	9531	Instrumente derivate pe rata dobânzii		A	9531	Interest rate derivative financial instruments
A	95311	Swap pe rata dobânzii		A	95311	Interest rate swap
A	95312	Optiuni pe piete la buna întelegere		A	95312	Options on over-the-counter markets
A	95313	Alte instrumente pe piete la buna întelegere		A	95313	Other instruments on over-the-counter markets
A	95314	Optiuni pe piete organizate		A	95314	Options on organised markets
A	95315	Alte instrumente pe piete organizate		A	95315	Other instruments on organised markets
A	9532	Instrumente derivate pe instrumente de capitaluri proprii		A	9532	Equity derivatives
A	95321	Optiuni pe piete la buna întelegere		A	95321	Options on over-the-counter markets
A	95322	Alte instrumente pe piete la buna întelegere		A	95322	Other instruments on over-the-counter markets
A	95323	Optiuni pe piete organizate		A	95323	Options on organised markets
A	95324	Alte instrumente pe piete organizate		A	95324	Other instruments on organised markets
B	9533	Operatiuni ferme de schimb la termen		B	9533	Firm term exchange operations
A	95331	Lei de primit contra valuta de livrat		A	95331	Lei (RON) to be received against foreign currency to be delivered
P	95332	Valuta de livrat contra lei de primit		P	95332	Foreign currency to be delivered against lei (RON) to be received
A	95333	Valuta de primit contra lei de livrat		A	95333	Foreign currency to be received against lei (RON) to be delivered
P	95334	Lei de livrat contra valuta de primit		P	95334	Lei (RON) to be delivered against foreign currency receivable
A	95335	Valuta de primit contra valuta de livrat		A	95335	Foreign currency receivable against foreign currency to be delivered
P	95336	Valuta de livrat contra valuta de primit		P	95336	Foreign currency to be delivered against foreign currency receivable
B	9534	Swap financiar de valute		B	9534	Financial currency swap
A	95341	Lei de primit contra valuta de livrat		A	95341	Lei (RON) to be received against currency to be delivered
P	95342	Valuta de livrat contra lei de primit		P	95342	Foreign currency to be delivered against lei (RON) to be received
A	95343	Valuta de primit contra lei de livrat		A	95343	Foreign currency to be received against lei (RON) to be delivered
P	95344	Lei de livrat contra valuta de primit		P	95344	Lei (RON) to be delivered against foreign currency receivable
A	95345	Valuta de primit contra valuta de livrat		A	95345	Foreign currency receivable against foreign currency to be delivered
P	95346	Valuta de livrat contra valuta de primit		P	95346	Foreign currency to be delivered against foreign currency receivable
A	9535	Alte instrumente derivate pe cursul de schimb		A	9535	Other exchange rate derivatives
A	95351	Optiuni pe piete la buna întelegere		A	95351	Options on over-the-counter markets
A	95352	Alte instrumente pe piete la buna întelegere		A	95352	Other instruments on over-the-counter markets
A	95353	Optiuni pe piete organizate		A	95353	Options on organised markets
A	95354	Alte instrumente pe piete organizate		A	95354	Other instruments on organised markets
A	9536	Instrumente derivate pe riscul de credit		A	9536	Credit risk derivative financial instruments
A	95361	Credit risk swap		A	95361	Credit risk swap
A	95362	Credit spread option		A	95362	Credit spread option
A	95363	Total return swap		A	95363	Total return swap
A	95364	Alte instrumente		A	95364	Other instruments
A	9537	Instrumente derivate pe marfuri		A	9537	Commodity derivative financial instruments
A	9538	Alte instrumente derivate		A	9538	Other derivative financial instruments
A	954	Instrumente derivate de acoperire a valorii juste a unui portofoliu împotriva riscului de rata a dobânzii		A	954	Equity derivatives of a portfolio against interest rate risk
A	955	Instrumente derivate de acoperire a fluxurilor de trezorerie  aferente unui portofoliu împotriva riscului de rata a  dobânzii		A	955	Portfolio cash flow hedging derivatives against the interest rate risk
Grupa 96	GARANȚII REALE			Group 96	COLLATERALS
P	961	Garantii reale primite		P	961	Collaterals received
P	9611	Ipoteci imobiliare		P	9611	Real estate mortgages
P	9612	Gajuri cu deposedare		P	9612	Pledges with dispossession
P	9613	Gajuri fara deposedare		P	9613	Pledges without dispossession
P	9619	Alte garantii primite		P	9619	Other guarantees received
A	962	Garantii reale date		A	962	Collaterals given
A	9621	Ipoteci imobiliare		A	9621	Real estate mortgages
A	9622	Gajuri cu deposedare		A	9622	Pledges with dispossession
A	9623	Gajuri fara deposedare		A	9623	Pledges without dispossession
A	9629	Alte garantii date		A	9629	Other guarantees given
Grupa 97	ALTE ANGAJAMENTE			Group 97	SUNDRY COMMITMENTS
A	971	Alte angajamente date		A	971	Other commitments given
P	972	Alte angajamente primite		P	972	Other commitments received
Grupa 98	ANGAJAMENTE ÎNDOIELNICE			Group 98	DOUBTFULL COMMITMENTS
A	981	Angajamente îndoielnice		A	981	Doubtful commitments
A	9811	Angajamente de creditare		A	9811	Finance commitments
A	9812	Garantii financiare		A	9812	Financial guarantors
A	9819	Alte angajamente date		A	9819	Other commitments given
P	991	Bunuri luate cu chirie		P	991	Leased goods
P	992	Valori primite în pastrare sau custodie		P	992	Values held  in storage or custody
A	993	Alte active contingente		A	993	Other contingent assets
P	994	Alte datorii contingente		P	994	Other contingent liabilities
P	995	Filtre prudentiale		P	995	Prudential filters
A	996	Active financiare nerecuperabile		A	996	Non-recoverable financial assets
A	9961	Credite nerecuperabile		A	9961	Non-recoverable loans
A	99611	Credite nerecuperabile		A	99611	Non-recoverable loans
A	99612	Creante atasate si sume de amortizat aferente  creditelor nerecuperabile		A	99612	Accrued interest receivable and amounts to be amortized related to non-recoverable loans
A	99617	Creante atasate si sume de amortizat		A	99617	Accrued interest receivable and amounts to be amortized
A	9962	Alte active financiare nerecuperabile		A	9962	Other non-recoverable financial assets
A	99621	Alte active financiare nerecuperabile		A	99621	Other non-recoverable financial assets
A	99622	Creante atasate si sume de amortizat aferente altor active financiare nerecuperabile		A	99622	Related receivables and amounts to be amortized related to other non-recoverable financial assets
A	99627	Creante atasate si sume de amortizat		A	99627	Accrued interest receivable and amounts to be amortized
B	998	Alte conturi în afara bilantului		B	998	Off-balance sheet accounts
P	9981	Alte valori primite		P	9981	Other values received
A	9982	Alte valori date		A	9982	Other values given
B	9989	Conturi sundry în afara bilantului		B	9989	Off-balance sheet sundry accounts
B	999	Contrapartida		B	999	Counterparty