PL Accounts&Cost Elements Groups

8/11/2019 PL Accounts&Cost Elements Groups

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SAP p&l account RO description

60100000 CH.MAT PRIME

60200090 CHELTUIELI MATERIALE STOCABILE AJUSTARI - DEDUCTIBIL

60200091 CHELTUIELI MATERIALE STOCABILE AJUSTARI - NEDEDUCTIBIL

60210100 CH.MAT. BAZA SI AUX. DEDUCTIBILE

60210101 NEDEDUCTIBILE

60220000 CHELTUIELI COMBUSTIBILI - DEDUCTIBIL


60240100 CH. PIESE SCH. AUTO DEDUCTIBILE60240101 CH. PIESE SCH. AUTO NEDEDUCTIBILE

60280300 IMPRIM REGIM SPECIAL DEDUCTIBILE

60280301 IMPRIM REGIM SPECIAL NEDEDUCTIBILE

60280800 ALTE CONSUMABILE ALTE CONSUMABILE


60300090 CHELTUIELI OBIECTE DE INVENTAR AJUSTARI - DEDUCTIBIL

60300091 CHELTUIELI OBIECTE DE INVENTAR AJUSTARI - NEDEDUCTIBIL

60306000 ECHIP. DE PROTECTIE

60307000 ECHIPAMENT DE LUCRU

60308000 MOBILIER COSMOTE DEDUCTIBILE

60308001 MOBILIER COSMOTE NEDEDUCTIBILE

60309000 MOBILIER DEALERI DEDUCTIBILE

60309001 MOBILIER DEALERI NEDEDUCTIBILE

60311000 ALTELE COSMOTE DEDUCTIBILE

60311001 ALTELE COSMOTE NEDEDUCTIBILE

60314000 TELEFOANE

60314001 TELEFOANE

60400090 CHELTUIELI MATERIALE NESTOCATE AJUSTARI - DEDUCTIBIL

60400091 CHELTUIELI MATERIALE NESTOCATE AJUSTARI - NEDEDUCTIBIL

60401000 CH. MAT. NESTOCATE DEDUCTIBILE

60401001 CH. MAT. NESTOCATE NEDEDUCTIBILE60402000 CHELTUIELI COMBUSTIBIL RETEA DEDUCTIBILA

60402001 CHELTUIELI COMBUSTIBIL RETEA NEDEDUCTIBIL

60403000 CHELT.COMBUSTIBILI ADMIN DEDUCTIBILA

60403001 CHELT.COMBUSTIBILI ADMIN N EDEDUCTIBIL

60501000 CH. ENERGIE DEDUCTIBILE

60501001 CH. ENERGIE NEDEDUCTIBILE

60502000 CH. ENERGIE SITE-URI DEDUCTIBILE

60502001 CH. ENERGIE SITE-URI NEDEDUCTIBILE

60503000 ALTE UTILITATI DEDUCTIBILE

60503001 ALTE UTILITATI NEDEDUCTIBILE

60504000 CH. GAZE CST DEDUCTIBILE

60504001 CH. GAZE CST NEDEDUCTIBILE

60505000 CH.APA CST DEDUCTIBILE

60505001 CH.APA CST NEDEDUCTIBILE

60700090 CHELTUIELI MARFURI AJUSTARI - DEDUCTIBIL

60700091 CHELTUIELI MARFURI AJUSTARI - NEDEDUCTIBIL

60710000 VOUCHER - DED

60710001 VOUCHER - NEDED

60720000 TELEFOANE - DED

60720001 TELEFOANE - NEDED

60721000 tel acquisition mag COSMOTE Ded


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60721001 tel acquisition mag COSMOTE neDed

60722000 tel retention mag cosmote ded

60722001 tel retention mag cosmote neded

60723000 tel other mag cosmote ded

60730000 ACCESORII TELEFOANE - DED

60730001 ACCESORII TELEFOANE - NEDED

60741000 CARTELE SIM PREPAID - DED

60741001 CARTELE SIM PREPAID - NEDED

60742000 CARTELE SIM POSTPAID - DED60742001 CARTELE SIM POSTPAID - NEDED

60751000 PACHETE SIM (FARA TELEFON) PREPAID - DED

60751001 PACHETE SIM (FARA TELEFON) PREPAID - NEDED

60752000 PACHETE SIM (FARA TELEFON) POSTPAID - DED

60752001 PACHETE SIM (FARA TELEFON) POSTPAID - NEDED

60761000 PACHETE (CU TELEFOANE) PREPAID - DED

60761001 PACHETE (CU TELEFOANE) PREPAID - NEDED

60762000 PACHETE (CU TELEFOANE) POSTPAID - DED

60762001 PACHETE (CU TELEFOANE) POSTPAID - NEDED

60770000 SUBSIDIE - DED

60770001 SUBSIDIE - NEDED

61101000 CLADIRI DEDUCTIBILE

61101001 CLADIRI NEDEDUCTIBILE

61102000 INTRETINERE, REPARATII, SUPPORT SERVICES S ITE-URI DEDUC

61102001 INTRETINERE, REPARATII, SUPPORT SERVICES S ITE-URI NEDED

61103000 MIJLOACE DE TRANSP. DEDUCTIBILE

61103001 MIJLOACE DE TRANSP. NEDEDUCTIBILE

61104000 APARATURA BIROTICA DEDUCTIBILE

61104001 APARATURA BIROTICA NEDEDUCTIBILE

61105000 MOBILIER

61106000 ALTE REPARATII DEDUCTIBILE61106001 ALTE REPARATII NEDEDUCTIBILE

61201000 REDEVENTELE DEDUCTIBILE

61201001 REDEVENTELE NEDEDUCTIBILE

61202000 LEASING DEDUCTIBILE

61202001 LEASING NEDEDUCTIBILE

61203000 CHIRII SP. CST DEDUCTIBILE

61203001 CHIRII SP. CST NEDEDUCTIBILE

61204000 CHIRII SITE-URI DEDUCTIBILE

61204001 CHIRII SITE-URI NEDEDUCTIBILE

61205000 CHIRII APART-DEDUCTIBILE

61205001 CHIRII APART-NEDEDUCTIBILE

61206000 ALTE CHIRII DEDUCTIBILE

61206001 ALTE CHIRII NEDEDUCTIBILE

61301000 AUTO OBLIGATORIE DEDUCTIBILE

61301001 AUTO OBLIGATORIE NEDEDUCTIBILE

61302000 FACULT AUTO(CASCO) DEDUCTIBILE

61302001 FACULT AUTO(CASCO) NEDEDUCTIBILE

61304000 FACULT.ECHIPAMENTE & MARFURI DEDUCTIBILA

61304001 FACULT.ECHIPAMENTE& MARFURI NEDEDUCTIBILE

61305000 ASIGURARI PERSOANE DEDUCTIBILA TRAVEL

61305001 ASIGURARI PERSOANE NEDEDUCTIBILA TRAVEL


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61306000 RASPUND.CIVILA GENER DEDUCTIBILA

61306001 RASPUND.CIVILA GENER N EDEDUCTIBILA

61307000 ASIG PENSIE PRIVATA DEDUCTIBILA

61307001 ASIG PENSIE PRIVATA NEDEDUCTIBILA

61308000 CHELTUIELI ASIG DE VIATA PERSOANE DEDUCTIBILE

61308001 CHELTUIELIASIG DE VIATA PEROSOANE NEDEDUCTIBILE

61309000 CHELTUIELI ASIG DE VIATA DEDUCTIBILE

61309001 CHELTUIELI ASIG DE VIATA NEDEDUCTIBILE

61401000 STUDII SI CERCETARI DEDUCTIBILE61401001 STUDII SI CERCETARI NEDEDUCTIBILA

62201000 AVOCATI DEDUCTIBILE

62201001 AVOCATI NEDEDUCTIBILE

62202000 AUDITORI DEDUCTIBILE

62202001 AUDITORI NEDEDUCTIBILE

62203100 ACHIZITII CLIENTI DEDUCTIBILE

62203101 ACHIZITII CLIENTI NEDEDUCTIBILE

62203200 AIRTIME DEDUCTIBILE

62203201 AIRTIME NEDEDUCTIBILE

62203300 RETENTION DEDUCTIBILE

62203301 RETENTION NEDEDUCTIBILE

62203400 TARGET DEDUCTIBILE

62203401 TARGET NEDEDUCTIBILE

62203500 COOP BONUS DEDUCTIBILE

62203501 COOP BONUS NEDEDUCTIBILE

62203600 DESCHIDERE NOI MAGAZINE DEDUCTIBILE

62203601 DESCHIDERE NOI MAGAZINE NEDEDUCTIBILE

62203700 DEZACTIVARI DEDUCTIBILE

62203701 DEZACTIVARI NEDEDUCTIBILE

62203800 ALTE COMISIOANE DEALER DEDUCTIBILE

62203801 ALTE COMISIOANE DEALER NEDEDUCTIBILE62203900 COMISIOANE ALTE SERV DEDUCTIBILA

62203901 COMISIOANE ALTE SERV NEDEDUCTIBIL

62301000 RECLAMA SI PUBLIC. DEDUCTIBILE

62301001 RECLAMA SI PUBLIC. NEDEDUCTIBILE

62302000 PROTOCOL DEDUCTIBILE

62302001 PROTOCOL NEDEDUCTIBILE

62303000 ALTE CH. MARKETING DEDUCTIBILE

62303001 ALTE CH. MARKETING NEDEDUCTIBILE

62303090 ALTE CHELTUIELI MARKETING AJUSTARI - DEDUCTIBIL

62303091 ALTE CHELTUIELI MARKETING AJUSTARI - NEDEDUCTIBIL

62401000 TRANSPORTUL OMEGA DEDUCTIBILE

62401001 TRANSPORTUL OMEGA NEDEDUCTIBILE

62402000 TRANSPORTUL RAYCAP DEDUCTIBILE

62402001 TRANSPORTUL RAYCAP NEDEDUCTIBILE

62403000 TRANSPORT PERSONAL DEDUCTIBILE

62403001 TRANSPORT PERSONAL NEDEDUCTIBILE

62404000 TRANSPORT BUNURI DEDUCTIBILE

62404001 TRANSPORT BUNURI NEDEDUCTIBILE

62501000 CAZARE SI DEPL ADMIN DEDUCTIBILE

62501001 CAZARE SI DEPL ADMIN NEDEDUCTIBILE

62502000 CAZ SI DEPL SITE-URI DEDUCTIBILE


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62502001 CAZ SI DEPL SITE-URI NEDEDUCTIBILE

62503000 DIURNA IN STRAINAT DEDUCTIBILE

62503001 DIURNA IN STRAINAT NEDEDUCTIBILE

62601000 POSTALE DEDUCTIBILE

62601001 POSTALE NEDEDUCTIBILE

62602000 TELECOMUNICATII DEDUCTIBILE

62602001 TELECOMUNICATII NEDEDUCTIBILE

62603000 CHELT.EXP FACT.ABONA DEDUCTIBILA

62603001 CHELT.EXP FACT.ABONA NEDEDUCTIBILE62604000 TAXE RADIO+TV-DEDUCTIBILE

62604001 TAXE RADIO+TV-NEDEDUCTIBILE

62701000 COMIS OP.EF. DEDUCTIBILE

62701001 COMIS OP.EF. NEDEDUCTIBILE

62702000 COMIS EM.SCRIS.GAR. DEDUCTIBILE

62702001 COMIS EM.SCRIS.GAR. NEDEDUCTIBILE

62801000 SCOLARIZAREA DEDUCTIBILE

62801001 SCOLARIZAREA NEDEDUCTIBILE

62802000 ABONAM ZIARE SI REV DEDUCTIBILE

62802001 ABONAM ZIARE SI REV NEDEDUCTIBILE

62803100 PAZA SI PROTECTIA ADMIN DEDUCTIBILE

62803101 PAZA SI PROTECTIA ADMIN NEDEDUCTIBILE

62803200 PAZA SI PROTECTIA RETEA DEDUCTIBILE

62803201 PAZA SI PROTECTIA RETEA NEDEDUCTIBILE

62804000 INTRETIN SI CURAT. DEDUCTIBILE

62804001 INTRETIN SI CURAT. NEDEDUCTIBILE

62805000 ROAMING DEDUCTIBILE

62805001 ROAMING NEDEDUCTIBILE

62806000 MACH DEDUCTIBILE

62806001 MACH NEDEDUCTIBILE

62807000 FRECVENTE OP(RAIGC) DEDUCTIBILE62807001 FRECVENTE OP(RAIGC) NEDEDUCTIBILE

62808000 LINII INCHIRIATE DEDUCTIBILE

62808001 LINII INCHIRIATE NEDEDUCTIBILE

62809000 INTERCON. NATIONAL DEDUCTIBILE

62809001 INTERCON. NATIONAL NEDEDUCTIBILE

62810000 INTERCON. INTERNATIONAL DEDUCTIBILE

62810001 INTERCON. INTERNATIONAL NEDEDUCTIBILE

62811000 INTERCONECTARE SMS DEDUCTIBILE

62811001 INTERCONECTARE SMS NEDEDUCTIBILE

62812000 INTERCON FIX DEDUCTIBILE

62812001 INTERCON FIX NEDEDUCTIBILE

62813000 TICHETE MASA(ACHIZ) DEDUCTIBILE

62813001 TICHETE MASA(ACHIZ) NEDEDUCTIBILE

62814000 CH.COMFONE DEDUCTIBILE

62814001 CH.COMFONE NEDEDUCTIBILE

62815000 SERVICII INTERNET DEDUCTIBILE

62815001 SERVICII INTERNET NEDEDUCTIBILE

62816000 TARIF ANRC ANRC DEDUCTIBIL

62816001 TARIF ANRC NEDEDUCTIBILE

62817000 COMISION RECUPER CREANTE DEDUCTIBIL

62817001 COMISION RECUPER CREANTE NEDEDUCTIBIL


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62818000 SMS ROAMING DEDUCTIBILE

62818001 SMS ROAMING NEDEDUCTIBILE

62819000 PRESTATII VAMALE DEDUCTIBIL

62819001 PRESTATII VAMALE NEDEDUCTIBIL

62820000 SERV.RECRUTARE SELEC DEDUCTIBIL

62820001 SERV.RECRUTARE SELEC NEDEDUCTIBIL

62821000 SERVICII MEDICALE DEDUCTIBILA

62821001 SERVICII MEDICALE NEDEDUCTIBIL

62822000 GARANTII ECHIPAMENT. DEDUCTIBILA62822001 GARANTII ECHIPAMENT. NEDEDUCTIBIL

62823000 SERVICII PRINTARE FA DEDUCTIBILA

62823001 SERVICII PRINTARE FA NEDEDUCTIBIL

62824000 SERVICII TRAINING DEDUCTIBILA

62824001 SERVICII TRAINING NEDEDUCTIBIL

62825000 SERVICII FOTOGRAFICE DEDUCTIBILA

62825001 SERVICII FOTOGRAFICE NEDEDUCTIBIL

62826000 SERV CURIERAT DEDUCTIBIL

62826001 SERV CURIERAT NEDEDUCTIBIL

62827000 SERV CALL CENTER DEDUCTIBIL

62827001 SERV CALL CENTER NEDEDUCTIBIL

62828000 SERV STUDII PIATA DEDUCTIBIL

62828001 SERV STUDII PIATA NEDEDUCTIBIL

62829000 SERVICII PR DEDUCTIBIL

62829001 SERVICII PR NEDEDUCTIBIL

62830000 SERVICII CONSULTANTA DEDUCTIBIL

62830001 SERVICII CONSULTANTA NEDEDUCTIBIL

62831000 SERVICII OMEGA DEDUCTIBIL

62831001 SERVICII OMEGA NEDEDUCTIBIL

62832000 TAXE RACORDARE DEDUCTIBIL

62832001 TAXE RACORDARE NEDEDUCTIBIL62833000 ALTE SERVICII DEDUCTIBIL

62833001 ALTE SERVICII NEDEDUCTIBIL

62834000 SERV COLOCARE ECHIP-DEDUCTIBILE

62835000 SERV MONITORIZ PRESA -DEDUCTIBILE

62834001 SERV COLOCARE ECHIP-NEDEDUCTIBILE

62835001 SERV MONITORIZ PRESA -NEDEDUCTIBILE

62836000 SERV TRADUCERI -DEDUCTIBILE

62836001 SERV TRADUCERI -NEDEDUCTIBILE

62837000 PREST SERV SITE- DEDUCTIBILE

62837001 PREST SERV SITE- NEDEDUCTIBILE

62838000 SERV MK (GLUME,TELEVOTING)- DEDUCTIBILE

62838001 SERV MK (GLUME,TELEVOTING)- NEDEDUCTIBILE

62839000 UTILITATI- DEDUCTIBILE

62839001 UTILITATI- NEDEDUCTIBILE

62840000 SERV CHARGE - DEDUCTIBILE

62840001 SERV CHARGE - NEDEDUCTIBILE

62841000 SERV AUDIO- DEDUCTIBILE

62841001 SERV AUDIO- NEDEDUCTIBILE

62842000 DREPT IMAGINE- DEDUCTIBILE

62842001 DREPT IMAGINE- NEDEDUCTIBILE

62843000 INTERCOMPANY SUPPORT- DEDUCTIBILE


6/89

62843001 INTERCOMPANY SUPPORT- NEDEDUCTIBILE

62844000 COMISION CASH COLLECTION- DEDUCTIBILE

62844001 COMISION CASH COLLECTION- NEDEDUCTIBILE

62845000 SERVICII TRAINING SITE-URI-DEDUCTIBILE

62845001 SERVICII TRAINING SITE-URI-NEDEDUCTIBILE

62846000 SERVICE SHOWROOM+URI CST DEDUCTIBILE

62846001 SERVICE SHOW ROOM+URI CST NEDEDUCTIBILE

62847000 PARTICIPARE CONFERINTE DEDUCTIBILE

62847001 PARTICIPARE CONFERINTE- NEDEDUCTIBILE62848000 ALTE SERVICII EXPATI DEDUCTIBILE

62848001 ALTE SERVICII EXPATI NEDEDUCTIBILE

62849000 CONTENT COST DEDUCTIBILE

62849001 CONTENT COST NEDEDUCTIBILE

62850000 SERVICII I MODE DEDUCTIBILE

62850001 SERVICII I MODE NEDEDUCTIBILE

62851000 SERVICII COTIZATII ASOCIATII PROFESIONALE DEDUCTIBILE

62851001 SERVICII COTIZATII ASOCIATII PROFESIONALE NEDEDUCTIBILE

62852000 SERVICII MERCANTIZARE DEDUCTIBILE

62852001 SERVICII MERCANTIZARE NEDEDUCTIBILE

62853000 SERVICII RENOVARE MOBILIER DEDUCTIBILE

62853001 SERVICII RENOVARE MOBILIER NEDEDUCTIBILE

62854000 SERVICII IMPLEMENTARE MOBILIER DEDUCTIBILE

62854001 SERVICII IMPLEMENTARE MOBILIER NEDEDUCTIBILE

62855000 SERVICII AUTO DEDUCTIBILE

62855001 SERVICII AUTO NEDEDUCTIBILE

62856000 INTRETINERE HW & SW NETW ORK DEDUCTIBILE

62856001 INTRETINERE HW & SW NETW ORK NEDEDUCTIBILE

62857000 INTRETINERE HW & SW IT ADMIN DEDUCTIBILE

62857001 INTRETINERE HW & SW IT ADMIN NEDEDUCTIBILE

62858000 CHELT PORTARE DEDUCTIBILE62858001 CHELT PORTARE NEDEDUCTIBILE

62859000 CHELT PUNERE LA DISPOZITIE PERSONAL DEDUCTIBILE

62859001 CHELT PUNERE LA DISPOZITIE PERSONAL N EDEDUCTIBILE

63501000 IMP CLAD PERS JURID DEDUCTIBILE

63501001 IMP CLAD PERS JURID NEDEDUCTIBILE

63502000 TAXE MIJL TRANSP DEDUCTIBILE

63502001 TAXE MIJL TRANSP NEDEDUCTIBILE

63503000 TX AV.AUT. CONS SITE DEDUCTIBILE

63503001 TX AV.AUT. CONS SITE NEDEDUCTIBILE

63504000 TX AFIS LOC PUBL(3%)

63505000 TAXE TIMBRU JUDICIAR DEDUCTIBILE

63505001 TAXE TIMBRU JUDICIAR NEDEDUCTIBILE

63506000 IMPOZITUL TERENURI DEDUCTIBILE

63506001 IMPOZITUL TERENURI NEDEDUCTIBILE

63507000 TAXA DE DRUM DEDUCTIBILA

63507001 TAXA DE DRUM NEDEDUCTIBILA

63508000 TVA BUN./ SERV GRAT. NEDEDUCTIBILE

63509000 FD SPECIAL SOLIDARIT DEDUCTIBILE

63509001 FD SPECIAL SOLIDARIT NEDEDUCTIBILE

63510000 COMIS.CAMERA_MUNCA DEDUCTIBILE

63510001 COMIS.CAMERA_MUNCA NEDEDUCTIBILE


7/89

63511000 TAXA GSM DEDUCTIBIL

63511001 TAXA GSM NEDEDUCTIBILE

63512000 ALTE IMPOZITE SI TAX DEDUCTIBIL

63512001 ALTE IMPOZITE SI TAX NEDEDUCTIBIL

63513000 CHELT.AUT.MEDIU

63514000 TX PERMISE MUNCA DEDUCTIBILA

63514001 TX PERMISE MUNCA NEDEDUCTIBILA

63515000 TAXE PERMISE SEDERE N

63516000 DREPTURI DE UTILIZ MUZICA,IMAGINE-TAXE-DEDUCTIBILE63516001 DREPTURI DE UTILIZ MUZICA,IMAGINE-TAXE-NEDEDUCTIBILE

63517000 CHELT IMPOZIT DIN PREMII SI CONCURSURI-DEDUCTIBIL

63517001 CHELT IMPOZIT DIN PREMII SI CONCURSURI-NEDEDUCTIBIL

64101000 SALARII TARIFARE EF. DEDUCTIBILE

64101001 SALARII TARIFARE EF. NEDEDUCTIBILA -PROVIZION

64102000 REMUNERATIE CONSILIU DE ADMINISTRATIE

64102001 REMUNERATIE CONSILIU DE ADMINISTRATIE-NEDEDUCTIBILE

64103000 REMUNERATIE ASIGURARI FACULTATIVE SANATATE-DED

64200000 TICHETE DE MASA DEDUCTIBILE

64200001 TICHETE DE MASA NEDEDUCTIBILA

64510100 CONTRIB UNIT ASG SOC DEDUCTIBILE

64510101 CONTRIB UNIT ASG SOC NEDEDUCTIBILA

64510200 CONTRIB UNIT SANAT DEDUCTIBILE

64510201 CONTRIB UNIT SANAT NEDEDUCTIBILA

64510300 CONTR.UNIT.ACC+BOLI DEDUCTIBILE

64510301 CONTR.UNIT.ACC+BOLI NEDEDUCTIBILA

64510400 CONTRIB UNITAT FNUAS DEDUCTIBILE

64510401 CONTRIB UNITAT FNUAS NEDEDUCTIBILA

64520100 CONTRIB UNIT SOMAJ DEDUCTIBILE

64520101 CONTRIB UNIT SOMAJ NEDEDUCTIBILA

64530100 CONTRIB.ANGAJATOR DEDUCTIBILE64530101 CONTRIB.ANGAJATOR NEDEDUCTIBILA

64580100 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- DEDUC

64580101 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- NEDED

64580201 CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA PROVIZION- N

65401000 PIERDERI DIN CESIUNE DE CREANTE

65810100 DESPAGUBIRI, AMENZI DEDUCTIBILE

65810101 DESPAGUBIRI, AMENZI NEDEDUCTIBILE

65810200 AMENZI DEDUCTIBILE

65810201 AMENZI NEDEDUCTIBILE

65810300 PENALITATI DEDUCTIBILE

65810301 PENALITATI NEDEDUCTIBILE

65810400 MAJORARI INTIRZIERE DEDUCTIBILE

65810401 MAJORARI INTIRZIERE NEDEDUCTIBILE

65820100 DONATII SI SUBVENTII DEDUCTIBILE

65820101 DONATII SI SUBVENTII NEDEDUCTIBILE

65820200 SPONSORIZARI DEDUCTIBILE

65820201 SPONSORIZARI NEDEDUCTIBILE

65820300 MATERIALE GRATUITE DEDUCTIBILE

65820301 MATERIALE GRATUITE NEDEDUCTIBILE

65820400 CHELTUIELI BURSE PRIVATE-NEDEDUCTIBILE

65830100 CHELTUIELI PRIVIND A DEDUCTIBILE


8/89

65830101 CHELTUIELI PRIVIND A NEDEDUCTIBILE

65880100 PIERDERI DEBITORI DI DEDUCTIBILE

65880101 PIERDERI DEBITORI DI NEDEDUCTIBILE

65880200 ALTE CHELT EXCEPTION DEDUCTIBILE

65880201 ALTE CHELT EXCEPTION NEDEDUCTIBILE

65880290 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - DEDUCTIBIL

65880291 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - NEDEDUCTIBIL

66501000 DIFERENTE NEFAV.CURS DEDUCTIBILE

66501001 DIFERENTE NEFAV.CURS N EDEDUCTIBILE66601000 DOBANZI DEDUCTIBILE

66601001 DOBANZI NEDEDUCTIBILE

66602000 DOBANZI RATE(LEASING DEDUCTIBILE

66602001 DOBANZI RATE(LEASING NEDEDUCTIBILE

66603000 DOBANZI IMPRUMUTURI EXTERNE-DEDUCTIBILE

66603001 DOBANZI IMPRUMUTURI EXTERNE-NEDEDUCTIBILE

66701000 SCONTURILE ACORDATE DEDUCTIBILE

66701001 SCONTURILE ACORDATE NEDEDUCTIBILE

67100000 EXTRAORDIN OP GEST

67200000 OPERATIUNI CAPITAL

68110100 IMOBILIZ NECORP DEDUCTIBILE

68110101 IMOBILIZ NECORP NEDEDUCTIBILE

68110200 IMOBILIZ CORPORALE DEDUCTIBILE

68110201 IMOBILIZ CORPORALE NEDEDUCTIBILE

68120100 PROVIZ RISC/CH DEDUCTIBILE

68120101 PROVIZ RISC/CH NEDEDUCTIBILE

68120200 ALTE PROVIZ

68120201 PROV BONUS ANUAL NEDEDUCTIBIL

68120401 PROVIZION AMORT RETEA NEDEDUCTIBIL

68130100 IMOBILIZ NECORP

68130200 IMOBILIZ CORPORALE68130300 IMOBILIZ IN CURS

68140100 STOCURI

68140200 PROVIZION CREANTE DEDUCTIBILE

68140201 CREANTELOR NEDEDUCTIBILE

68630000 RISC/CHELT FINANC

68640100 IMOBILIZ FINANCIARE

68640200 CREANTE

69100000 IMPOZITUL PE PROFIT

70411100 VENIT INTERC.FIX POST PAID

70411200 VENIT INTERCON MOBIL POST PAID

70411300 SMS POST PAID

70411400 VENIT VODAFONE POST PAID

70412100 VENIT INTERC.FIX PRE PAID

70412200 VENIT INTERCON MOBIL PRE PAID

70412300 SMS PRE PAID

70420100 ABONAM. PERS FIZICE

70420110 INTERNET DATA REVENUE

70422110 CONV NAT. IN RETEA

70422120 CONV NAT AFARA RETEA

70422130 CONV.NAT.AF.RET.FIX

70422200 CONVORBIRI INTERNAT


9/89

70422300 CONVORBIRI ROAMING

70423000 VENITURI SMS

70424000 MESAGERIE VOCALA

70425000 ALTE SERVICII

70426000 ALTE CREDITE

70427000 VENITURI-TAXA REZILE

70428000 VENITURI-DEZACTIVARI

70429000 WAP GPRS

70431000 AB. PERS JURID70431100 INTERNET DATA REVENUE

70432110 CONV. NAT. IN RETEA









70437000 VENITURI TAXA REZILE

70438000 VENITURI DEZACTIVARI

70439000 WAP GPRS








70441600 ALTE SERVICII70441700 ALTE CREDITE

70441800 WAP GPRS











70442800 WAP GPRS


70450000 VENITURI ROAMING

70460000 ALTE VENITURI


70480000 VENITURI MAJORARI

70490000 VENITURI TAXA PORTARE OPERATORI TEL. MOBILA

70600000 VEN.REDEVENTE,CHIRII

70710000VOUCHER


10/89

70720000 TELEFOANE

70721000 vz telefoane acquisition mag COSMOTE

70722000 vz telefoane retention mag cosmote

70723000 vz telefoane other mag cosmote

70730000 ACCESORII TELEFOANE

70741000 CARTELE SIM PREPAID

70742000 CARTELE SIM POSTPAID

70751000 PACHETE SIM (FARA TELEFON) PREPAID

70752000 PACHETE SIM (FARA TELEFON) POSTPAID70761000 PACHETE (CU TELEFOANE) PREPAID

70762000 PACHETE (CU TELEFOANE) POSTPAID

70810000 MANAGEMENT FEE

70820000 VENITURI DIN ALTE ACTIVITATI

74100000 SUBVENTII DE EXPLOAT

75400000 CREANTE REACTIVATE

75810000 VEN DES, AM, PENALIT

75820000 VEN DONATII,SUBV PRI

75830000 VEN VZ ACTIV, A OP C

75840000 VEN SUBV PT INVEST

75880000 ALTE VEN DIN EXPLOAT

75880090 ALTE VENITURI DIN EXPLOATARE AJUSTARI

76100000 VENIT PARTICIPATII

76200000 VEN INVES TERM SCURT

76300000 CREANTE IMOBILIZATE

76400000 TITLURI PLASAMENT

76510000 DIFERENTE DE CURS

76610000 DOBANZI

76700000 SCONTURI OBTINUTE

76800000 ALTE FINANCIARE

77100000 DESPAG SI PENALIZ78110000 VEN DIN AJUST PT DEPREC IMOB

78120000 VEN DIN PROVIZIOANE

78130000 VEN DIN PROVIZIOANE SALARII

78140000 VEN DIN AJUST PT DEPREC ACTIVELOR CIRC

78180000 ALTE EXCEPT GEST

78630000 DEPREC IMOB FINAN

78640000 DEPREC ACTIVE CIRC

90000628 Other expenses - direct sales Germanos

90006991 stock option plan

90007911 deffered tax asset

90007991 prepaid discount

90007992 postpaid discount

90007993 handset discount

90062305 Subscribers contests rewards

90062867 R&M

96220305 coop bonus


11/89

23.12.2009

Cl. CoCd G/L Acct AuGr Acctg clerk Lst int.rn Date Created by

200 RO10 60771000 #N/A 25.11.200 GAVRILIR

200 RO10 60771001 #N/A 25.11.200 GAVRILIR

200 RO10 60772000 #N/A 25.11.200 GAVRILIR

200 RO10 60772001 #N/A 25.11.200 GAVRILIR

200 RO10 60773000 #N/A 25.11.200 GAVRILIR

200 RO10 60773001 #N/A 25.11.200 GAVRILIR

200 RO10 65840200 #N/A 17.03.200 KONTOEL

200 RO10 65840201 #N/A 17.03.200 KONTOEL

200 RO10 65840300 #N/A 17.03.200 KONTOEL

200 RO10 65840301 #N/A 17.03.200 KONTOEL

200 RO10 89100000 #N/A 06.05.200 CERNEANI

200 RO10 89200000 #N/A 06.05.200 CERNEANI

200 RO10 90000118 #N/A 17.03.200 KONTOEL

200 RO10 90000212 #N/A 17.03.200 KONTOEL200 RO10 90000290 #N/A 17.03.200 KONTOEL

200 RO10 90000999 #N/A 17.03.200 KONTOEL

200 RO10 90001991 #N/A 17.03.200 KONTOEL

200 RO10 90002812 #N/A 17.03.200 KONTOEL

200 RO10 90004412 #N/A 17.03.200 KONTOEL

200 RO10 90471999 #N/A 17.03.200 KONTOEL

200 RO10 99000401 #N/A 17.03.200 KONTOEL

200 RO10 99000408 #N/A 22.05.200 KONTOEL

200 RO10 99000409 #N/A 22.05.200 KONTOEL

200 RO10 99000411 #N/A 17.03.200 KONTOEL

200 RO10 99000418 #N/A 22.05.200 KONTOEL

200 RO10 99999991 #N/A 13.10.200 VARVAKY

200 RO10 99999993 #N/A 28.10.200 VARVAKY

200 RO10 99999994 #N/A 09.09.200 VARVAKY

200 RO10 99999995 #N/A 07.05.200 CHATZRO

200 RO10 99999996 #N/A 15.04.200 VARVAKY

200 RO10 99999997 #N/A 14.04.200 CHATZRO

200 RO10 99999998 #N/A 14.04.200 CHATZRO

200 RO10 99999999 #N/A 14.04.200 VARVAKY


12/89

Dynamic List Display

Plan. grou Level FBI FStGroup House Bk Acct ID E/R diff. ke Recon.ID Tx G/L accou

G003 -

G003 -

G003 -

G003 -

G003 -

G003 -

G004 -

G004 -

G004 -

G004 -

G004 -

G004 -

G001

G001G001

G001

G001

G001

G001

G001

G067 K

G067 K

G067 K

G067 D

G067 D

G001

G004 -

G001

G006

G004 -

G006

G006 -

G006 -


13/89

1

Int ID Curr. Ext.acct C XINTB XKRES XLOEB Suppleme OI Mgmt Pstg block

RON X

RON X

RON X

RON X

RON X

RON X

RON X X

RON X X

RON X

RON X

RON X X

RON X X

RON X

RON XRON X

RON X

RON X

RON X

RON X

RON X

RON X

RON X

RON X

RON X

RON X

RON X

RON X X

RON X

RON X

RON X X

RON X

RON X X

RON X X


14/89

Lst key dt Int.cal.fr Sort Alt. Acct Re.act rdy RI Commitm W/o tax LC bals Valuation

9 320

9 320

9 320

9 320

9 320

9 320

9 324

9 324

9 369

9 369

9 X

9 X

9 213

9 2079 296

9 136

9 9

9 19

9 20

9 364

9 X

9 X

9 X

9 X

9 X

9 X

9 X

9 X

9 X

9 X

9 X

9 X

9


15/89

Infl. key Tolerance Clearing Specific to Ledger Groups


16/89

cost element group

204

205

206

207

208

209210

211

212

213

214

215

216

217

218

219

220

221

222

223

224

225

226

227

228

229

230

231

232

233

234

235

236

237

238

239

240

241

242

243

244

245

246

247

248

249250

251

252

253

254

255

256

257


17/89

258

259

260

261

262

263

264265

266

267

268

269

270

272

274

275

276

277

278

279

280

281

282

283

284

285

286

287

288

289

292

293

294

295

296

297

298

302

303

304

305

309

310

311

312

313

314315

316

317

318

319

320

321

322


18/89

323

324

325

326

327

328

329330

331

332

333

334

335

336

337

338

339

340

341

342

345

346

347

348

349

350

351

352

353

354

355

356

357

358

361

362

363

364

365

366

367

368

369

370

371

372

373374

375

376

377

378

379

380

382


19/89

383

384

386

388

391

392

393394

395

396

398

399

400

401

402

403

404

405

406

407

408

409

410


20/89

cost element group description

Operating Revenues

Montlhly fees

Airtime from subcribers (post-paid)

Discounts to subscribers (post-paid)

Revenue from messages (SMS -MMS) from contract subcribers

Other post paid revenuesPost paid revenues Total

Prepaid revenues

Airtime from subcribers (prepaid)

Discounts to subscribers (prepaid)

Revenue from messages (SMS-MMS) from prepaid packages

Other prepaid revenues

Prepaid revenues Total

Post-paid & prepaid revenue Total

Interconnection revenues

Interconnection revenue (calls fixed-to-mobile)

Interconnection revenue (calls mobile-to-mobile)

Interconnection revenue from SMS

Interconnection revenues total

Revenue from Mobile Operators (roaming)

Sales of products

Sales of tele equipment, accessories & handsets

Discounts for sale of tele equipment, accessories & handsets

Sales of prepaid cards retail (Only for Group Germanos)

Sales of prepaid cards wholesale (Only for Group Germanos)

Sales of internet packages

Sales of prepaid packages (Only for Group Cosmote)

Sales of prepaid packages retail (Only for Group Germanos)

Sales of prepaid packages wholesale (Only for Group Germanos)

Sales of SIM ONLY (Only for Group Germanos)

Sales of SIM

Sales of industrial products from Group Germanos (net)

Sales of other products & smart shop (Only for Group Germanos)

Sales of products total

Other Operating Revenues

Revenues from management fees

Revenues from employees' hire

Revenues from grants

Revenues from shops remodelling

Revenues from warehouses logistics

Transport revenues

Insurance revenues

Revenue from rents

Other revenues

Other operating revenues total

Airtime from operatorsAirtime from operators (Postpaid)

Airtime from operators (Prepaid)

Airtime from operators (fixed line)

Airtime from operators total

Target bonus

Target bonus (prepaid)

Target bonus (postpaid)

Target bonus total


21/89

Retention Bonus

Activation fees

Activation fees (prepaid)

Activation fees (postpaid)

Activation fees total

Handset subsidies (Postpaid)

Other revenues from group GermanosInternet service revenues

Fixed lines revenues

Handset service revenue

Revenues from collection of bills

Other revenues from group Germanos total

Total Operating Revenues

Operating expenses

Repairs and Maintenance for network

Leased lines

Electricity for network

Fuel for network

Rent expense of base station buildings

Travel and transportation expenses for network

Security expenses for network

Insurance cost for network

Utilities for network

Frequency and numbering fees from National Board of telecommunications

Interconnection charges from National board of telecommunications

Other expenses for network

Repairs and Maintenance for IT

For future use

Network cars' expenses

Network operating expenses total

Payroll -salaries, overtime

Payroll - social security

Payroll - bonus

Payroll - training

Stock option plan

Payroll - other

Provision for staff retirement indemnities

Interconnection expense (accrued expense to Fixed Telephony Operators)

Interconnection expense (accrued expense to Mobile Telephony Operators)

Expense to International Operators (roaming)

Interconnection charges from SMS

Commissions to Mobile Telephony Dealers/Franchisees - Acquisition bonus

Commissions to Mobile Telephony Dealers/Franchisees - Airtime commission

Commissions to Mobile Telephony Dealers/Franchisees - retention bonus

Commissions to franchisees and dealers (fixed lines)

Commissions to franchisees for internet connections

Other commissions to franchiseesCommissions for target achievements

Other Commissions

Commission for subscribers' bill collection

Coop advertising

Promotional sales materials and services (material / services, promotion cost)

Acquisition cost from shops

Retention cost from shops

Package expenses for prepaid packages


22/89

Call center

Promotion and advertisement expenses (Distribution)

Cost of shop remodelling

Donations (Distribution)

Repair and maintenance

Printing of subscribers' bills

Postal expenses for delivery of subcribers' billsPostal expenses Germanos Group

Service expenses from handset maintenance

Logistics (warehouse expenses, fuel, trucks expenses, insurance, repairs) from third parties

Expenses concerning batteries' recycling

Other expenses

Other marketing costs

For future use

Offer of merchandises for promotion reasons without charge

Data content services

Revenue sharing

Subscribers contests rewards

Data content services total

Distribution & sales expenses total

Consumption of prepaid packages (Only for Group Cosmote)

Consumption of prepaid packages retail (Only for Group Germanos)

Consumption of prepaid packages wholesale (Only for Group Germanos)

Consumption of SIM cards

Consumption of SIM only

Cost of other products & smart shop

Cost of sold internet packages

Consumption of prepaid cards (vouchers) (Only for Group Cosmote)

Consumption of prepaid cards retail (Only for Group Germanos)

Consumption of prepaid cards wholesale (Only for Group Germanos)

Consumption of industrial products

Consumption of tele equipment, handsets & accessories

Cost of goods total

Provision for Doubtful Accounts

Third party fees & commissions

Transportation expenses

Travel expenses

Repairs and Maintenance

Management fees

Insurance cost

Rent expenses

Consumables GA

Legal fees

Fees for auditing and tax services

Other expenses

Postal expenses

Taxes-DutiesTelecommunication expenses

Building expenses

Electricity

For future use

For future use

Other utilities

Other expenses total

Total Operating Expenses


23/89

EBITDA

EBITDA margin

Depreciation & amortization

Operating profit

Interest income and other financial income

Revenues from dividends

Financial expenses (except loan interest)Interest expense

Loss/gain on investments

Financial expenses / revenues (net) total

Other (net)

Extraordinary income

Extraordinary expenses

Prior years' income

Prior years expenses

Tax income penalties

Other penalties

Gain from equipment sales

Loss from equipment sales

Foreign Exchange Gains

Foreign Exchange losses

Provision for Obsolete Inventory

Provision for special risks


24/89

IFRS code

205

206

207

208

209

212

213

214

215

219

220

221

223

225

226

227

230

234

239

246

247

274

275

276

277

278

279

280

281

283

285

286288

292

293

294

295

296

297

302

303

304

305

309

310

311

314

315

316

317

318

319

320

323


25/89

324

325

326

328

329

332

334

335

339

340

345

348

349

352

356

358

361

362

363

364

365

366

367

368

369

370

371

372

373

374

375

376

379386

391

393

394

395

399

400

404

405

406

407

408

409

410

416

418


26/89

IFR Descriere Cost El Gr?

203 I NCOME STATEMENT n n - reprezin

204 Operating Revenues n

Post-paid revenues n

205 Montlhly fees

206 Airtime from subcribers (post-paid)

207 Discounts to subscribers (post-paid)

208 Revenue from messages (SMS -MMS) from contract subcribers209 Other post paid revenues

210 Post paid revenues Total n

211 Prepaid revenues n

212 Airtime from subcribers (prepaid)

213 Discounts to subscribers (prepaid)

214 Revenue from messages (SMS-MMS) from prepaid packages

215 Other prepaid revenues

216 Prepaid r evenues Total n

217 Post-paid & prepaid revenue Total n

218 I nterconnection revenues n

219 Interconnection revenue (calls fixed-to-mobile)

220 Interconnection revenue (calls mobile-to-mobile)221 Interconnection revenue from SMS

222 I nterconnection r evenues total n

223 Revenue from Mobile Operators (roaming)

224 Sales of products n

225 Sales of tele equipment, accessories & handsets

226 Discounts for sale of tele equipment, accessories & handsets

227 Sales of prepaid cards retail (Only for Group Germanos)

228 Sales of prepaid cards wholesale (Only for Group Germanos)

229 Sales of internet packages

230 Sales of prepaid packages (Only for Group Cosmote)

231 Sales of prepaid packages retail (Only for Group Germanos)

232 Sales of prepaid packages wholesale (Only for Group Germanos)

233 Sales of SIM ONLY (Only for Group Germanos)

234 Sales of SIM

235 Sales of industrial products from Group Germanos (net)

236 Sales of other products & smart shop (Only for Group Germanos)

237 Sales of products total n

238 Other Operating Revenues n

239 Revenues from management fees

240 Revenues from employees' hire

241 Revenues from grants

242 Revenues from shops remodelling

243 Revenues from warehouses logistics

244 Transport revenues

245 Insurance revenues246 Revenue from rents

247 Other revenues

248 Other operati ng revenues total n

249 Ai rtime f rom operators n

250 Airtime from operators (Postpaid)

251 Airtime from operators (Prepaid)

252 Airtime from operators (fixed line)

253 Ai rtime fr om operators total n

254 Target bonus n


27/89

255 Target bonus (prepaid)

256 Target bonus (postpaid)

257 Target bonus total n

258 Retention Bonus

259 Activation fees n

260 Activation fees (prepaid)

261 Activation fees (postpaid)

262 Acti vation f ees total n263 Handset subsidies (Postpaid)

264 Other revenues from group Germanos n

265 Internet service revenues

266 Fixed lines revenues

267 Handset service revenue

268 Revenues from collection of bills

269 Other r evenues from gr oup Germanos total n

270 Total Operating Revenues n

271

272 Operat ing expenses n

273 Network operating expenses n

274 Repairs and Maintenance for network275 Leased lines

276 Electricity for network

277 Fuel for network

278 Rent expense of base station buildings

279 Travel and transportation expenses for network

280 Security expenses for network

281 Insurance cost for network

282 Utilities for network

283 Frequency and numbering fees from National Board of telecommunications

284 Interconnection charges from National board of telecommunications

285 Other expenses for network

286 Repairs and Maintenance for IT

287 For future use

288 Network cars' expenses

289 Network operati ng expenses total n

290

291 Payroll n

292 Payroll -salaries, overtime

293 Payroll - social security

294 Payroll - bonus

295 Payroll - training

296 Stock option plan

297 Payroll - other

298 Provision for staff retirement indemnities

299 Payroll total n300

301 Interconnection expense n

302 Interconnection expense (accrued expense to Fixed Telephony Operators)

303 Interconnection expense (accrued expense to Mobile Telephony Operators)

304 Expense to International Operators (roaming)

305 Interconnection charges from SMS

306 Interconnection expense total n

307

308 Distribution & sales expenses n


28/89

309 Commissions to Mobile Telephony Dealers/Franchisees - Acquisition bonus

310 Commissions to Mobile Telephony Dealers/Franchisees - Airtime commission

311 Commissions to Mobile Telephony Dealers/Franchisees - retention bonus

312 Commissions to franchisees and dealers (fixed lines)

313 Commissions to franchisees for internet connections

314 Other commissions to franchisees

315 Commissions for target achievements

316 Other Commissions

317 Commission for subscribers' bill collection

318 Coop advertising

319 Promotional sales materials and services (material / services, promotion cost)

320 Acquisition cost from shops

321 Retention cost from shops

322 Package expenses for prepaid packages

323 Call center

324 Promotion and advertisement expenses (Distribution)

325 Cost of shop remodelling

326 Donations (Distribution)

327 Repair and maintenance

328 Printing of subscribers' bills

329 Postal expenses for delivery of subcribers' bills330 Postal expenses Germanos Group

331 Service expenses from handset maintenance

332 Logistics (warehouse expenses, fuel, trucks expenses, insurance, repairs) from third parties

333 Expenses concerning batteries' recycling

334 Other expenses

335 Other marketing costs

336 For future use

337 Offer of merchandises for promotion reasons without charge

338 Data content services n

339 Revenue sharing


341 Data content services total n342 Di str ibution & sales expenses total n

343

344 Cost of goods n

345 Consumption of prepaid packages (Only for Group Cosmote)

346 Consumption of prepaid packages retail (Only for Group Germanos)

347 Consumption of prepaid packages wholesale (Only for Group Germanos)

348 Consumption of SIM cards

349 Consumption of SIM only

350 Cost of other products & smart shop

351 Cost of sold internet packages

352 Consumption of prepaid cards (vouchers) (Only for Group Cosmote)

353 Consumption of prepaid cards retail (Only for Group Germanos)354 Consumption of prepaid cards wholesale (Only for Group Germanos)

355 Consumption of industrial products

356 Consumption of tele equipment, handsets & accessories

357 Cost of goods total n

358 Provision for Doubtful Accounts

359

360 Other expenses (admin.) n

361 Third party fees & commissions

362 Transportation expenses

363 Travel expenses


29/89

364 Repairs and Maintenance

365 Management fees

366 Insurance cost

367 Rent expenses

368 Consumables GA

369 Legal fees

370 Fees for auditing and tax services

371 Other expenses

372 Postal expenses

373 Taxes-Duties

374 Telecommunication expenses

375 Building expenses

376 Electricity

377 For future use

378 For future use

379 Other utilities

380 Other expenses total n

381

382 Total Operating Expenses n


30/89

ta subtotaluri si nu se vor crea ca si cost element group


31/89

IFRS code din P&L (cel sumar.)

205

206

207

208

209

212

213

214

215

219

220

221

223

225

226

227

228

229

230

231232

233

234

235

236

239

240

241

242

243

244

245246

247

274

275

276

277

278

279

280

281

282

283

284

285

286

287

288

292

293

294

295

296


32/89

297

298

302

303

304

305

309

310

311

314

315

316

317

318

319

320

323

324

325

326

328329

332

335

339

345

348

349

352

356

358

361

362363

364

365

366

367

368

369

370

371

372

373

374

375

376

377

378

379


33/89

IFRS code din P&L (rate Plans)

205

206

207

208

209

212

213

214

215

217

219

220

221

222

223

237

246

247

289

299302

303

304

305

309

310

311

314

315

316

317

318319

320

323

324

325

326

328

329

332

334

335

339

357

358

380

382

383

386

396

398

413


34/89

cost element group cost element group description

Exclus 204 Operating Revenues #N/A 203

205 Montlhly fees 205 204

206 Airtime from subcribers (post-paid) 206

207 Discounts to subscribers (post-paid) 207 210

208 Revenue from messages (SMS -MMS) from contract subcriber 208 211

209 Other post paid revenues 209 216

Exclus 210 Post paid revenues Total #N/A 217Exclus 211 Prepaid revenues #N/A 218

212 Airtime from subcribers (prepaid) 212 222

213 Discounts to subscribers (prepaid) 213 224

214 Revenue from messages (SMS-MMS) from prepaid packages 214 237

215 Other prepaid revenues 215 238

Exclus 216 Prepaid revenues Total #N/A 248

Exclus 217 Post-paid & prepaid revenue Total #N/A 249

Exclus 218 Interconnection revenues #N/A 253

219 Interconnection revenue (calls fixed-to-mobile) 219 254

220 Interconnection revenue (calls mobile-to-mobile) 220 257

221 Interconnection revenue from SMS 221 259

Exclus 222 Interconnection revenues total #N/A 262

223 Revenue from Mobile Operators (roaming) 223 264

Exclus 224 Sales of products #N/A 269

225 Sales of tele equipment, accessories & handsets 225 270

226 Discounts for sale of tele equipment, accessories & handsets 226 272

227 Sales of prepaid cards retail (Only for Group Germanos) 227 273

228 Sales of prepaid cards wholesale (Only for Group Germanos) #N/A 289

229 Sales of internet packages #N/A 291

230 Sales of prepaid packages (Only for Group Cosmote) 230 299

231 Sales of prepaid packages retail (Only for Group Germanos) #N/A 301

232 Sales of prepaid packages wholesale (Only for Group German #N/A 306

233 Sales of SIM ONLY (Only for Group Germanos) #N/A 308

234 Sales of SIM 234 338

235 Sales of industrial products from Group Germanos (net) #N/A 341

236 Sales of other products & smart shop (Only for Group Germano #N/A 342

Exclus 237 Sales of products total #N/A 344

Exclus 238 Other Operating Revenues #N/A 357

239 Revenues from management fees 239 360

240 Revenues from employees' hire #N/A 380

241 Revenues from grants #N/A 382

242 Revenues from shops remodelling #N/A

243 Revenues from warehouses logistics #N/A

244 Transport revenues #N/A

245 Insurance revenues #N/A

246 Revenue from rents 246247 Other revenues 247

Exclus 248 Other operating revenues total #N/A

Exclus 249 Airtime from operators #N/A

250 Airtime f rom operators (Postpaid) #N/A

251 Airtime from operators (Prepaid) #N/A

252 Airtime from operators (fixed line) #N/A

Exclus 253 Airtime from operators total #N/A

Exclus 254 Target bonus #N/A

255 Target bonus (prepaid) #N/A


35/89

256 Target bonus (postpaid) #N/A

Exclus 257 Target bonus total #N/A

258 Retention Bonus #N/A

Exclus 259 Activation fees #N/A

260 Activation fees (prepaid) #N/A

261 Activation fees (postpaid) #N/A

Exclus 262 Activation fees total #N/A

263 Handset subsidies (Postpaid) #N/A

Exclus 264 Other revenues from group Germanos #N/A

265 Internet service revenues #N/A

266 Fixed lines revenues #N/A

267 Handset service revenue #N/A

268 Revenues from collection of bills #N/A

Exclus 269 Other revenues from group Germanos total #N/A

Exclus 270 Total Operating Revenues #N/A

Exclus 272 Operating expenses #N/A

274 Repairs and Maintenance for network 274

275 Leased lines 275

276 Electricity for network 276

277 Fuel for network 277

278 Rent expense of base station buildings 278279 Travel and transportation expenses for network 279

280 Security expenses for network 280

281 Insurance cost for network 281

282 Utilities for network #N/A

283 Frequency and numbering fees from National Board of telecom 283

284 Interconnection charges from National board of telecommunica #N/A

285 Other expenses for network 285

286 Repairs and Maintenance for IT 286

287 For future use #N/A

288 Network cars' expenses 288

Exclus 289 Network operating expenses total #N/A

292 Payroll -salaries, overtime 292293 Payroll - social security 293

294 Payroll - bonus 294

295 Payroll - training 295

296 Stock option plan 296

297 Payroll - other 297

298 Provision for staff retirement indemnities #N/A

302 Interconnection expense (accrued expense to Fixed Telephony 302

303 Interconnection expense (accrued expense to Mobile Telephon 303

304 Expense to International Operators (roaming) 304

305 Interconnection charges from SMS 305

309 Commissions to Mobile Telephony Dealers/Franchisees - Acqu 309

310 Commissions to Mobile Telephony Dealers/Franchisees - Airti 310

311 Commissions to Mobile Telephony Dealers/Franchisees - reten 311

312 Commissions to franchisees and dealers (fixed lines) #N/A

313 Commissions to franchisees for internet connections #N/A

314 Other commissions to franchisees 314

315 Commissions for target achievements 315

316 Other Commissions 316

317 Commission for subscribers' bill collection 317

318 Coop advertising 318

319 Promotional sales materials and services (material / services, p 319

320 Acquisition cost from shops 320


36/89

321 Retention cost from shops #N/A

322 Package expenses for prepaid packages #N/A

323 Call center 323

324 Promotion and advertisement expenses (Distribution) 324

325 Cost of shop remodelling 325

326 Donations (Distribution) 326

327 Repair and maintenance #N/A

328 Printing of subscribers' bills 328

329 Postal expenses for delivery of subcribers' bills 329

330 Postal expenses Germanos Group #N/A

331 Service expenses from handset maintenance #N/A

332 Logistics (warehouse expenses, fuel, trucks expenses, insuran 332

333 Expenses concerning batteries' recycling #N/A

334 Other expenses 334

335 Other marketing costs 335


337 Offer of merchandises for promotion reasons without charge #N/A

Exclus 338 Data content services #N/A

339 Revenue sharing 339

340 Subscribers contests rewards 340

Exclus 341 Data content services total #N/AExclus 342 Distribution & sales expenses total #N/A

345 Consumption of prepaid packages (Only for Group Cosmote) 345

346 Consumption of prepaid packages retail (Only for Group Germ #N/A

347 Consumption of prepaid packages wholesale (Only for Group #N/A

348 Consumption of SIM cards 348

349 Consumption of SIM only 349

350 Cost of other products & smart shop #N/A

351 Cost of sold internet packages #N/A

352 Consumption of prepaid cards (vouchers) (Only for Group Cos 352

353 Consumption of prepaid cards retail (Only for Group Germanos #N/A

354 Consumption of prepaid cards wholesale (Only for Group Germ #N/A

355 Consumption of industrial products #N/A356 Consumption of tele equipment, handsets & accessories 356

Exclus 357 Cost of goods total #N/A

358 Provision for Doubtful Accounts 358

361 Third party fees & commissions 361

362 Transportation expenses 362

363 Travel expenses 363

364 Repairs and Maintenance 364

365 Management fees 365

366 Insurance cost 366

367 Rent expenses 367

368 Consumables GA 368

369 Legal fees 369

370 Fees for auditing and tax services 370

371 Other expenses 371

372 Postal expenses 372

373 Taxes-Duties 373

374 Telecommunication expenses 374

375 Building expenses 375

376 Electricity 376



379 Other utilities 379


37/89

Exclus 380 Other expenses total #N/A

Exclus 382 Total Operating Expenses #N/A

383 EBITDA #N/A

384 EBITDA margin #N/A

386 Depreciation & amortization 386

388 Operating profit #N/A

391 Interest income and other financial income 391

392 Revenues from dividends #N/A

393 Financial expenses (except loan interest) 393

394 Interest expense 394

395 Loss/gain on investments 395

396 Financial expenses / revenues (net) total #N/A

398 Other (net) #N/A

399 Extraordinary income 399

400 Extraordinary expenses 400

401 Prior years' income #N/A

402 Prior years expenses #N/A

403 Tax income penalties #N/A

404 Other penalties 404

405 Gain from equipment sales 405

406 Loss from equipment sales 406407 Foreign Exchange Gains 407

408 Foreign Exchange losses 408

409 Provision for Obsolete Inventory 409

410 Provision for special risks 410


38/89

Nu sunt subtotaluri Sunt subtotaluri (PL_COSMOTE0

INCOME STATEMENT n 205 205

Operating Revenues n 206 206

Post-paid revenues n 207 207

Post paid revenues Total n 208 208

Prepaid revenues n 209 209

Prepaid r evenues Total n 212 212

Post-paid & prepaid revenue Total n 213 213I nterconnection revenues n 214 214

I nterconnection r evenues total n 215 215

Sales of products n 219 217

Sales of products total n 220 219

Other Operating Revenues n 221 220

Other operati ng revenues total n 223 221

Ai rtime f rom operators n 225 222

Ai rtime fr om operators total n 226 223

Target bonus n 227 237

Target bonus total n 228 246

Activation fees n 229 247

Acti vation f ees total n 230 289

Other revenues fr om group Germanos n 231 299 nu este in Cost Eleme

Other r evenues fr om group Germanos total n 232 302

Total Operating Revenues n 233 303

Operating expenses n 234 304

Network operating expenses n 235 305

Network operating expenses total n 236 309

Payroll n 239 310

Payroll total n 240 311

Interconnection expense n 241 314

Interconnection expense total n 242 315

Distribution & sales expenses n 243 316

Data content servi ces n 244 317

Data content servi ces total n 245 318

Distr ibution & sales expenses total n 246 319

Cost of goods n 247 320

Cost of goods total n 274 323

Other expenses (admin.) n 275 324

Other expenses total n 276 325

Total Operat ing Expenses n 277 326

278 328

279 329

280 332

281 334

282 335283 339

284 357

285 358

286 380

287 382

288 383

292 386

293 396

294 398


39/89

295 413 nu este in Cost Eleme

296

297

298

302

303

304

305

309

310

311

314

315

316

317

318

319

320

323

324

325326

328

329

332

335

339

345

348

349

352

356

358361

362

363

364

365

366

367

368

369

370

371

372

373

374

375

376

377

378

379


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)

t Group


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t Group


44/89

SAP p&l account RO description

60100000 CH.MAT PRIME

60200090 CHELTUIELI MATERIALE STOCABILE AJUSTARI - DEDUCTIBIL

60200091 CHELTUIELI MATERIALE STOCABILE AJUSTARI - NEDEDUCTIBIL

60210100 CH.MAT. BAZA SI AUX. DEDUCTIBILE

60210101 NEDEDUCTIBILE



60240100 CH. PIESE SCH. AUTO DEDUCTIBILE

60240101 CH. PIESE SCH. AUTO NEDEDUCTIBILE

60280300 IMPRIM REGIM SPECIAL DEDUCTIBILE

60280301 IMPRIM REGIM SPECIAL NEDEDUCTIBILE



60300090 CHELTUIELI OBIECTE DE INVENTAR AJUSTARI - DEDUCTIBIL

60300091 CHELTUIELI OBIECTE DE INVENTAR AJUSTARI - NEDEDUCTIBIL

60306000 ECHIP. DE PROTECTIE

60307000 ECHIPAMENT DE LUCRU

60308000 MOBILIER COSMOTE DEDUCTIBILE

60308001 MOBILIER COSMOTE NEDEDUCTIBILE

60309000 MOBILIER DEALERI DEDUCTIBILE

60309001 MOBILIER DEALERI NEDEDUCTIBILE

60311000 ALTELE COSMOTE DEDUCTIBILE

60311001 ALTELE COSMOTE NEDEDUCTIBILE

60314000 TELEFOANE

60314001 TELEFOANE

60400090 CHELTUIELI MATERIALE NESTOCATE AJUSTARI - DEDUCTIBIL

60400091 CHELTUIELI MATERIALE NESTOCATE AJUSTARI - NEDEDUCTIBIL

60401000 CH. MAT. NESTOCATE DEDUCTIBILE

60401001 CH. MAT. NESTOCATE NEDEDUCTIBILE

60402000 CHELTUIELI COMBUSTIBIL RETEA DEDUCTIBILA

60402001 CHELTUIELI COMBUSTIBIL RETEA NEDEDUCTIBIL

60403000 CHELT.COMBUSTIBILI ADMIN DEDUCTIBILA60403001 CHELT.COMBUSTIBILI ADMIN N EDEDUCTIBIL

60501000 CH. ENERGIE DEDUCTIBILE

60501001 CH. ENERGIE NEDEDUCTIBILE

60502000 CH. ENERGIE SITE-URI DEDUCTIBILE

60502001 CH. ENERGIE SITE-URI NEDEDUCTIBILE

60503000 ALTE UTILITATI DEDUCTIBILE

60503001 ALTE UTILITATI NEDEDUCTIBILE

60504000 CH. GAZE CST DEDUCTIBILE

60504001 CH. GAZE CST NEDEDUCTIBILE

60505000 CH.APA CST DEDUCTIBILE

60505001 CH.APA CST NEDEDUCTIBILE

60700090 CHELTUIELI MARFURI AJUSTARI - DEDUCTIBIL

60700091 CHELTUIELI MARFURI AJUSTARI - NEDEDUCTIBIL

60710000 VOUCHER - DED

60710001 VOUCHER - NEDED

60720000 TELEFOANE - DED

60720001 TELEFOANE - NEDED

60721000 tel acquisition mag COSMOTE Ded

60721001 tel acquisition mag COSMOTE neDed

60722000 tel retention mag cosmote ded

60722001 tel retention mag cosmote neded

60723000 tel other mag cosmote ded


45/89

60730000 ACCESORII TELEFOANE - DED

60730001 ACCESORII TELEFOANE - NEDED

60741000 CARTELE SIM PREPAID - DED

60741001 CARTELE SIM PREPAID - NEDED

60742000 CARTELE SIM POSTPAID - DED

60742001 CARTELE SIM POSTPAID - NEDED

60751000 PACHETE SIM (FARA TELEFON) PREPAID - DED

60751001 PACHETE SIM (FARA TELEFON) PREPAID - NEDED

60752000 PACHETE SIM (FARA TELEFON) POSTPAID - DED

60752001 PACHETE SIM (FARA TELEFON) POSTPAID - NEDED

60761000 PACHETE (CU TELEFOANE) PREPAID - DED

60761001 PACHETE (CU TELEFOANE) PREPAID - NEDED

60762000 PACHETE (CU TELEFOANE) POSTPAID - DED

60762001 PACHETE (CU TELEFOANE) POSTPAID - NEDED

60770000 SUBSIDIE - DED

60770001 SUBSIDIE - NEDED

61101000 CLADIRI DEDUCTIBILE

61101001 CLADIRI NEDEDUCTIBILE

61102000 INTRETINERE, REPARATII, SUPPORT SERVICES S ITE-URI DEDUC

61102001 INTRETINERE, REPARATII, SUPPORT SERVICES S ITE-URI NEDED

61103000 MIJLOACE DE TRANSP. DEDUCTIBILE

61103001 MIJLOACE DE TRANSP. NEDEDUCTIBILE

61104000 APARATURA BIROTICA DEDUCTIBILE

61104001 APARATURA BIROTICA NEDEDUCTIBILE

61105000 MOBILIER

61106000 ALTE REPARATII DEDUCTIBILE

61106001 ALTE REPARATII NEDEDUCTIBILE

61201000 REDEVENTELE DEDUCTIBILE

61201001 REDEVENTELE NEDEDUCTIBILE

61202000 LEASING DEDUCTIBILE

61202001 LEASING NEDEDUCTIBILE

61203000 CHIRII SP. CST DEDUCTIBILE

61203001 CHIRII SP. CST NEDEDUCTIBILE61204000 CHIRII SITE-URI DEDUCTIBILE

61204001 CHIRII SITE-URI NEDEDUCTIBILE

61205000 CHIRII APART-DEDUCTIBILE

61205001 CHIRII APART-NEDEDUCTIBILE

61206000 ALTE CHIRII DEDUCTIBILE

61206001 ALTE CHIRII NEDEDUCTIBILE

61301000 AUTO OBLIGATORIE DEDUCTIBILE

61301001 AUTO OBLIGATORIE NEDEDUCTIBILE

61302000 FACULT AUTO(CASCO) DEDUCTIBILE

61302001 FACULT AUTO(CASCO) NEDEDUCTIBILE

61304000 FACULT.ECHIPAMENTE & MARFURI DEDUCTIBILA

61304001 FACULT.ECHIPAMENTE& MARFURI NEDEDUCTIBILE

61305000 ASIGURARI PERSOANE DEDUCTIBILA TRAVEL

61305001 ASIGURARI PERSOANE NEDEDUCTIBILA TRAVEL

61306000 RASPUND.CIVILA GENER DEDUCTIBILA

61306001 RASPUND.CIVILA GENER NEDEDUCTIBILA

61307000 ASIG PENSIE PRIVATA DEDUCTIBILA

61307001 ASIG PENSIE PRIVATA NEDEDUCTIBILA

61308000 CHELTUIELI ASIG DE VIATA PERSOANE DEDUCTIBILE

61308001 CHELTUIELIASIG DE VIATA PEROSOANE NEDEDUCTIBILE

61309000 CHELTUIELI ASIG DE VIATA DEDUCTIBILE

61309001 CHELTUIELI ASIG DE VIATA NEDEDUCTIBILE


46/89

61401000 STUDII SI CERCETARI DEDUCTIBILE

61401001 STUDII SI CERCETARI NEDEDUCTIBILA

62201000 AVOCATI DEDUCTIBILE

62201001 AVOCATI NEDEDUCTIBILE

62202000 AUDITORI DEDUCTIBILE

62202001 AUDITORI NEDEDUCTIBILE

62203100 ACHIZITII CLIENTI DEDUCTIBILE

62203101 ACHIZITII CLIENTI NEDEDUCTIBILE

62203200 AIRTIME DEDUCTIBILE

62203201 AIRTIME NEDEDUCTIBILE

62203300 RETENTION DEDUCTIBILE

62203301 RETENTION NEDEDUCTIBILE

62203400 TARGET DEDUCTIBILE

62203401 TARGET NEDEDUCTIBILE

62203500 COOP BONUS DEDUCTIBILE

62203501 COOP BONUS NEDEDUCTIBILE

62203600 DESCHIDERE NOI MAGAZINE DEDUCTIBILE

62203601 DESCHIDERE NOI MAGAZINE NEDEDUCTIBILE

62203700 DEZACTIVARI DEDUCTIBILE

62203701 DEZACTIVARI NEDEDUCTIBILE

62203800 ALTE COMISIOANE DEALER DEDUCTIBILE

62203801 ALTE COMISIOANE DEALER NEDEDUCTIBILE

62203900 COMISIOANE ALTE SERV DEDUCTIBILA

62203901 COMISIOANE ALTE SERV NEDEDUCTIBIL

62301000 RECLAMA SI PUBLIC. DEDUCTIBILE

62301001 RECLAMA SI PUBLIC. NEDEDUCTIBILE

62302000 PROTOCOL DEDUCTIBILE

62302001 PROTOCOL NEDEDUCTIBILE

62303000 ALTE CH. MARKETING DEDUCTIBILE

62303001 ALTE CH. MARKETING NEDEDUCTIBILE

62303090 ALTE CHELTUIELI MARKETING AJUSTARI - DEDUCTIBIL

62303091 ALTE CHELTUIELI MARKETING AJUSTARI - NEDEDUCTIBIL

62401000 TRANSPORTUL OMEGA DEDUCTIBILE62401001 TRANSPORTUL OMEGA NEDEDUCTIBILE

62402000 TRANSPORTUL RAYCAP DEDUCTIBILE

62402001 TRANSPORTUL RAYCAP NEDEDUCTIBILE

62403000 TRANSPORT PERSONAL DEDUCTIBILE

62403001 TRANSPORT PERSONAL NEDEDUCTIBILE

62404000 TRANSPORT BUNURI DEDUCTIBILE

62404001 TRANSPORT BUNURI NEDEDUCTIBILE

62501000 CAZARE SI DEPL ADMIN DEDUCTIBILE

62501001 CAZARE SI DEPL ADMIN NEDEDUCTIBILE

62502000 CAZ SI DEPL SITE-URI DEDUCTIBILE

62502001 CAZ SI DEPL SITE-URI NEDEDUCTIBILE

62503000 DIURNA IN STRAINAT DEDUCTIBILE

62503001 DIURNA IN STRAINAT NEDEDUCTIBILE

62601000 POSTALE DEDUCTIBILE

62601001 POSTALE NEDEDUCTIBILE

62602000 TELECOMUNICATII DEDUCTIBILE

62602001 TELECOMUNICATII NEDEDUCTIBILE

62603000 CHELT.EXP FACT.ABONA DEDUCTIBILA

62603001 CHELT.EXP FACT.ABONA NEDEDUCTIBILE

62604000 TAXE RADIO+TV-DEDUCTIBILE

62604001 TAXE RADIO+TV-NEDEDUCTIBILE

62701000 COMIS OP.EF. DEDUCTIBILE


47/89


48/89

62826000 SERV CURIERAT DEDUCTIBIL

62826001 SERV CURIERAT NEDEDUCTIBIL

62827000 SERV CALL CENTER DEDUCTIBIL

62827001 SERV CALL CENTER NEDEDUCTIBIL

62828000 SERV STUDII PIATA DEDUCTIBIL

62828001 SERV STUDII PIATA NEDEDUCTIBIL

62829000 SERVICII PR DEDUCTIBIL

62829001 SERVICII PR NEDEDUCTIBIL

62830000 SERVICII CONSULTANTA DEDUCTIBIL

62830001 SERVICII CONSULTANTA NEDEDUCTIBIL

62831000 SERVICII OMEGA DEDUCTIBIL

62831001 SERVICII OMEGA NEDEDUCTIBIL

62832000 TAXE RACORDARE DEDUCTIBIL

62832001 TAXE RACORDARE NEDEDUCTIBIL

62833000 ALTE SERVICII DEDUCTIBIL

62833001 ALTE SERVICII NEDEDUCTIBIL

62834000 SERV COLOCARE ECHIP-DEDUCTIBILE

62835000 SERV MONITORIZ PRESA -DEDUCTIBILE

62834001 SERV COLOCARE ECHIP-NEDEDUCTIBILE

62835001 SERV MONITORIZ PRESA -NEDEDUCTIBILE

62836000 SERV TRADUCERI -DEDUCTIBILE

62836001 SERV TRADUCERI -NEDEDUCTIBILE

62837000 PREST SERV SITE- DEDUCTIBILE

62837001 PREST SERV SITE- NEDEDUCTIBILE

62838000 SERV MK (GLUME,TELEVOTING)- DEDUCTIBILE

62838001 SERV MK (GLUME,TELEVOTING)- NEDEDUCTIBILE

62839000 UTILITATI- DEDUCTIBILE

62839001 UTILITATI- NEDEDUCTIBILE

62840000 SERV CHARGE - DEDUCTIBILE

62840001 SERV CHARGE - NEDEDUCTIBILE

62841000 SERV AUDIO- DEDUCTIBILE

62841001 SERV AUDIO- NEDEDUCTIBILE

62842000 DREPT IMAGINE- DEDUCTIBILE62842001 DREPT IMAGINE- NEDEDUCTIBILE

62843000 INTERCOMPANY SUPPORT- DEDUCTIBILE

62843001 INTERCOMPANY SUPPORT- NEDEDUCTIBILE

62844000 COMISION CASH COLLECTION- DEDUCTIBILE

62844001 COMISION CASH COLLECTION- NEDEDUCTIBILE

62845000 SERVICII TRAINING SITE-URI-DEDUCTIBILE

62845001 SERVICII TRAINING SITE-URI-NEDEDUCTIBILE

62846000 SERVICE SHOW ROOM+URI CST DEDUCTIBILE

62846001 SERVICE SHOW ROOM+URI CST NEDEDUCTIBILE

62847000 PARTICIPARE CONFERINTE DEDUCTIBILE

62847001 PARTICIPARE CONFERINTE- NEDEDUCTIBILE

62848000 ALTE SERVICII EXPATI DEDUCTIBILE

62848001 ALTE SERVICII EXPATI NEDEDUCTIBILE

62849000 CONTENT COST DEDUCTIBILE

62849001 CONTENT COST NEDEDUCTIBILE

62850000 SERVICII I MODE DEDUCTIBILE

62850001 SERVICII I MODE NEDEDUCTIBILE

62851000 SERVICII COTIZATII ASOCIATII PROFESIONALE DEDUCTIBILE

62851001 SERVICII COTIZATII ASOCIATII PROFESIONALE NEDEDUCTIBILE

62852000 SERVICII MERCANTIZARE DEDUCTIBILE

62852001 SERVICII MERCANTIZARE NEDEDUCTIBILE

62853000 SERVICII RENOVARE MOBILIER DEDUCTIBILE


49/89

62853001 SERVICII RENOVARE MOBILIER NEDEDUCTIBILE

62854000 SERVICII IMPLEMENTARE MOBILIER DEDUCTIBILE

62854001 SERVICII IMPLEMENTARE MOBILIER NEDEDUCTIBILE

62855000 SERVICII AUTO DEDUCTIBILE

62855001 SERVICII AUTO NEDEDUCTIBILE

62856000 INTRETINERE HW & SW NETW ORK DEDUCTIBILE

62856001 INTRETINERE HW & SW NETW ORK NEDEDUCTIBILE

62857000 INTRETINERE HW & SW IT ADMIN DEDUCTIBILE

62857001 INTRETINERE HW & SW IT ADMIN NEDEDUCTIBILE

62858000 CHELT PORTARE DEDUCTIBILE

62858001 CHELT PORTARE NEDEDUCTIBILE

62859000 CHELT PUNERE LA DISPOZITIE PERSONAL DEDUCTIBILE

62859001 CHELT PUNERE LA DISPOZITIE PERSONAL NEDEDUCTIBILE

63501000 IMP CLAD PERS JURID DEDUCTIBILE

63501001 IMP CLAD PERS JURID NEDEDUCTIBILE

63502000 TAXE MIJL TRANSP DEDUCTIBILE

63502001 TAXE MIJL TRANSP NEDEDUCTIBILE

63503000 TX AV.AUT. CONS SITE DEDUCTIBILE

63503001 TX AV.AUT. CONS SITE NEDEDUCTIBILE

63504000 TX AFIS LOC PUBL(3%)

63505000 TAXE TIMBRU JUDICIAR DEDUCTIBILE

63505001 TAXE TIMBRU JUDICIAR NEDEDUCTIBILE

63506000 IMPOZITUL TERENURI DEDUCTIBILE

63506001 IMPOZITUL TERENURI NEDEDUCTIBILE

63507000 TAXA DE DRUM DEDUCTIBILA

63507001 TAXA DE DRUM NEDEDUCTIBILA

63508000 TVA BUN./ SERV GRAT. NEDEDUCTIBILE

63509000 FD SPECIAL SOLIDARIT DEDUCTIBILE

63509001 FD SPECIAL SOLIDARIT NEDEDUCTIBILE

63510000 COMIS.CAMERA_MUNCA DEDUCTIBILE

63510001 COMIS.CAMERA_MUNCA NEDEDUCTIBILE

63511000 TAXA GSM DEDUCTIBIL

63511001 TAXA GSM NEDEDUCTIBILE63512000 ALTE IMPOZITE SI TAX DEDUCTIBIL

63512001 ALTE IMPOZITE SI TAX NEDEDUCTIBIL

63513000 CHELT.AUT.MEDIU

63514000 TX PERMISE MUNCA DEDUCTIBILA

63514001 TX PERMISE MUNCA NEDEDUCTIBILA

63515000 TAXE PERMISE SEDERE N

63516000 DREPTURI DE UTILIZ MUZICA,IMAGINE-TAXE-DEDUCTIBILE

63516001 DREPTURI DE UTILIZ MUZICA,IMAGINE-TAXE-NEDEDUCTIBILE

63517000 CHELT IMPOZIT DIN PREMII SI CONCURSURI-DEDUCTIBIL

63517001 CHELT IMPOZIT DIN PREMII SI CONCURSURI-NEDEDUCTIBIL

64101000 SALARII TARIFARE EF. DEDUCTIBILE

64101001 SALARII TARIFARE EF. NEDEDUCTIBILA -PROVIZION

64102000 REMUNERATIE CONSILIU DE ADMINISTRATIE

64102001 REMUNERATIE CONSILIU DE ADMINISTRATIE-NEDEDUCTIBILE

64103000 REMUNERATIE ASIGURARI FACULTATIVE SANATATE-DED

64200000 TICHETE DE MASA DEDUCTIBILE

64200001 TICHETE DE MASA NEDEDUCTIBILA

64510100 CONTRIB UNIT ASG SOC DEDUCTIBILE

64510101 CONTRIB UNIT ASG SOC NEDEDUCTIBILA

64510200 CONTRIB UNIT SANAT DEDUCTIBILE

64510201 CONTRIB UNIT SANAT NEDEDUCTIBILA

64510300 CONTR.UNIT.ACC+BOLI DEDUCTIBILE


50/89

64510301 CONTR.UNIT.ACC+BOLI NEDEDUCTIBILA

64510400 CONTRIB UNITAT FNUAS DEDUCTIBILE

64510401 CONTRIB UNITAT FNUAS NEDEDUCTIBILA

64520100 CONTRIB UNIT SOMAJ DEDUCTIBILE

64520101 CONTRIB UNIT SOMAJ NEDEDUCTIBILA

64530100 CONTRIB.ANGAJATOR DEDUCTIBILE

64530101 CONTRIB.ANGAJATOR NEDEDUCTIBILA

64580100 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- DEDUC

64580101 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- NEDED

64580201 CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA PROVIZION- N

65401000 PIERDERI DIN CESIUNE DE CREANTE

65810100 DESPAGUBIRI, AMENZI DEDUCTIBILE

65810101 DESPAGUBIRI, AMENZI NEDEDUCTIBILE

65810200 AMENZI DEDUCTIBILE

65810201 AMENZI NEDEDUCTIBILE

65810300 PENALITATI DEDUCTIBILE

65810301 PENALITATI NEDEDUCTIBILE

65810400 MAJORARI INTIRZIERE DEDUCTIBILE

65810401 MAJORARI INTIRZIERE NEDEDUCTIBILE

65820100 DONATII SI SUBVENTII DEDUCTIBILE

65820101 DONATII SI SUBVENTII NEDEDUCTIBILE

65820200 SPONSORIZARI DEDUCTIBILE

65820201 SPONSORIZARI NEDEDUCTIBILE

65820300 MATERIALE GRATUITE DEDUCTIBILE

65820301 MATERIALE GRATUITE NEDEDUCTIBILE

65820400 CHELTUIELI BURSE PRIVATE-NEDEDUCTIBILE

65830100 CHELTUIELI PRIVIND A DEDUCTIBILE

65830101 CHELTUIELI PRIVIND A NEDEDUCTIBILE

65880100 PIERDERI DEBITORI DI DEDUCTIBILE

65880101 PIERDERI DEBITORI DI NEDEDUCTIBILE

65880200 ALTE CHELT EXCEPTION DEDUCTIBILE

65880201 ALTE CHELT EXCEPTION NEDEDUCTIBILE

65880290 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - DEDUCTIBIL65880291 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - NEDEDUCTIBIL

66501000 DIFERENTE NEFAV.CURS DEDUCTIBILE

66501001 DIFERENTE NEFAV.CURS N EDEDUCTIBILE

66601000 DOBANZI DEDUCTIBILE

66601001 DOBANZI NEDEDUCTIBILE

66602000 DOBANZI RATE(LEASING DEDUCTIBILE

66602001 DOBANZI RATE(LEASING NEDEDUCTIBILE

66603000 DOBANZI IMPRUMUTURI EXTERNE-DEDUCTIBILE

66603001 DOBANZI IMPRUMUTURI EXTERNE-NEDEDUCTIBILE

66701000 SCONTURILE ACORDATE DEDUCTIBILE

66701001 SCONTURILE ACORDATE NEDEDUCTIBILE

67100000 EXTRAORDIN OP GEST

67200000 OPERATIUNI CAPITAL

68110100 IMOBILIZ NECORP DEDUCTIBILE

68110101 IMOBILIZ NECORP NEDEDUCTIBILE

68110200 IMOBILIZ CORPORALE DEDUCTIBILE

68110201 IMOBILIZ CORPORALE NEDEDUCTIBILE

68120100 PROVIZ RISC/CH DEDUCTIBILE

68120101 PROVIZ RISC/CH NEDEDUCTIBILE

68120200 ALTE PROVIZ

68120201 PROV BONUS ANUAL NEDEDUCTIBIL

68120401 PROVIZION AMORT RETEA NEDEDUCTIBIL


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68130100 IMOBILIZ NECORP

68130200 IMOBILIZ CORPORALE

68130300 IMOBILIZ IN CURS

68140100 STOCURI

68140200 PROVIZION CREANTE DEDUCTIBILE

68140201 CREANTELOR NEDEDUCTIBILE

68630000 RISC/CHELT FINANC

68640100 IMOBILIZ FINANCIARE

68640200 CREANTE

69100000 IMPOZITUL PE PROFIT

70411100 VENIT INTERC.FIX POST PAID

70411200 VENIT INTERCON MOBIL POST PAID

70411300 SMS POST PAID

70411400 VENIT VODAFONE POST PAID

70412100 VENIT INTERC.FIX PRE PAID

70412200 VENIT INTERCON MOBIL PRE PAID

70412300 SMS PRE PAID

70420100 ABONAM. PERS FIZICE











70427000 VENITURI-TAXA REZILE

70428000 VENITURI-DEZACTIVARI

70429000 WAP GPRS

70431000 AB. PERS JURID

70431100 INTERNET DATA REVENUE70432110 CONV. NAT. IN RETEA









70437000 VENITURI TAXA REZILE

70438000 VENITURI DEZACTIVARI

70439000 WAP GPRS










70441800 WAP GPRS


52/89











70442800 WAP GPRS


70450000 VENITURI ROAMING

70460000 ALTE VENITURI


70480000 VENITURI MAJORARI

70490000 VENITURI TAXA PORTARE OPERATORI TEL. MOBILA

70600000 VEN.REDEVENTE,CHIRII

70710000 VOUCHER

70720000 TELEFOANE

70721000 vz telefoane acquisition mag COSMOTE

70722000 vz telefoane retention mag cosmote

70723000 vz telefoane other mag cosmote

70730000 ACCESORII TELEFOANE

70741000 CARTELE SIM PREPAID

70742000 CARTELE SIM POSTPAID

70751000 PACHETE SIM (FARA TELEFON) PREPAID

70752000 PACHETE SIM (FARA TELEFON) POSTPAID

70761000 PACHETE (CU TELEFOANE) PREPAID

70762000 PACHETE (CU TELEFOANE) POSTPAID

70810000 MANAGEMENT FEE

70820000 VENITURI DIN ALTE ACTIVITATI

74100000 SUBVENTII DE EXPLOAT75400000 CREANTE REACTIVATE

75810000 VEN DES, AM, PENALIT

75820000 VEN DONATII,SUBV PRI

75830000 VEN VZ ACTIV, A OP C

75840000 VEN SUBV PT INVEST

75880000 ALTE VEN DIN EXPLOAT

75880090 ALTE VENITURI DIN EXPLOATARE AJUSTARI

76100000 VENIT PARTICIPATII

76200000 VEN INVES TERM SCURT

76300000 CREANTE IMOBILIZATE

76400000 TITLURI PLASAMENT

76510000 DIFERENTE DE CURS

76610000 DOBANZI

76700000 SCONTURI OBTINUTE

76800000 ALTE FINANCIARE

77100000 DESPAG SI PENALIZ

78110000 VEN DIN AJUST PT DEPREC IMOB

78120000 VEN DIN PROVIZIOANE

78130000 VEN DIN PROVIZIOANE SALARII

78140000 VEN DIN AJUST PT DEPREC ACTIVELOR CIRC

78180000 ALTE EXCEPT GEST

78630000 DEPREC IMOB FINAN


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78640000 DEPREC ACTIVE CIRC

90000628 Other expenses - direct sales Germanos

90006991 stock option plan

90007911 deffered tax asset

90007991 prepaid discount

90007992 postpaid discount

90007993 handset discount


90062867 R&M

96220305 coop bonus


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EN Description NEW

Raw materials 60100000

Auxiliary materials - adjustments - deductible 60200090

Auxiliary materials - adjustments - nondeductible 60200091

Auxiliary materials - deductible 60210100

Auxiliary materials - nondeductible 60210101

Auxiliary materials - network fuel - deductible 60220000

Auxiliary materials - network fuel - nondeductible 60220001

Spare parts - cars - deductible 60240100

Spare parts - cars - nondeductible 60240101

Other consumables - special forms - deductible 60280300

Other consumables - special forms - nondeductible 60280301

Other consumables - deductible 60280800

Other consumables - nondeductible 60280801

Materials in the form of petty inventory - adjustments - deductible 60300090

Materials in the form of petty inventory - adjustments - nondedcutible 60300091

Materials in the form of petty inventory - protection equipment 60306000

Materials in the form of petty inventory - work equipment 60307000

Materials in the form of petty inventory - furniture Cosmote - deductible 60308000

Materials in the form of petty inventory - furniture Cosmote - nondeductible 60308001

Materials in the form of petty inventory - furniture dealers - deductible 60309000Materials in the form of petty inventory - furniture dealers - nondeductible 60309001

Materials in the form of petty inventory - other - deductible 60311000

Materials in the form of petty inventory - other - nondeductible 60311001

Materials in the form of petty inventory - phones - deductible 60314000

Materials in the form of petty inventory - phones - nondeductible 60314001

Materials not stored - adjustments - deductible 60400090

Materials not stored - adjustments - nondeductible 60400091

Materials not stored - other - deductible 60401000

Materials not stored - other - nondeductible 60401001

Materials not stored - fuel for sites - deductible 60402000

Materials not stored - fuel for sites - nondeductible 60402001

Materials not stored - fuel for admin - deductible 60403000Materials not stored - fuel for admin - nondeductible 60403001

Electricity, heating and water - deductible 60501000

Electricity, heating and water - nondeductible 60501001

Electricity, heating and water - energy sites - deductible 60502000

Electricity, heating and water - energy sites - nondeductible 60502001

Electricity, heating and water - other utilities - deductible 60503000

Electricity, heating and water - other utilities- nondeductible 60503001

Electricity, heating and water - gas - deductible 60504000

Electricity, heating and water - gas - nondeductible 60504001

Electricity, heating and water - water - deductible 60505000

Electricity, heating and water - water - nondeductible 60505001

COGS - adjustments - deductible 60700090

COGS - adjustments - nondeductible 60700091

COGS - Vouchers - deductible 60710000

COGS - Vouchers - nondeductible 60710001

COGS - Handsets - deductible 60720000

COGS - Handsets - nondeductible 60720001

COGS - Handsets - Cosmote stores aquisition - deductible 60721000

COGS - Handsets - Cosmote stores aquisition - nondeductible 60721001

COGS - Handsets - Cosmote stores retention - deductible 60722000

COGS - Handsets - Cosmote stores retention - nondeductible 60722001

COGS - Handsets - Cosmote stores - other - deductible 60723000


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COGS - Phone accessories - deductible 60730000

COGS - Phone accessories - nondeductible 60730001

COGS - SIM cards - PREPAID - deductible 60741000

COGS - SIM cards - PREPAID - nondeductible 60741001

COGS - SIM cards - POSTPAID - deductible 60742000

COGS - SIM cards - POSTPAID - nondeductible 60742001

COGS - SIM Packages (no handset) - PREPAID - deductible 60751000

COGS - SIM Packages (no handset) - PREPAID - nondeductible 60751001

COGS - SIM Packages (no handset) - POSTPAID - deductible 60752000

COGS - SIM Packages (no handset) - POSTPAID - nondeductible 60752001

COGS - Packages (with handsets) PREPAID - deductible 60761000

COGS - Packages (with handsets) PREPAID - nondeductible 60761001

COGS - Packages (with handsets) POSTPAID - deductible 60762000

COGS - Packages (with handsets) POSTPAID - nondeductible 60762001

COGS - Subsidy - deductible 60770000

COGS - Subsidy - nondeductible 60770001

Maintenance and repair expenses - buildings - deductible 61101000

Maintenance and repair expenses - buildings - nondeductible 61101001

Maintenance and repair expenses - support services - sites - deductible 61102000

Maintenance and repair expenses - support services - sites - nondeductible 61102001

Maintenance and repair works - cars - deductible 61103000Maintenance and repair works - cars - nondeductible 61103001

Maintenance and repair works - office equipment - deductible 61104000

Maintenance and repair works - office equipment - nondeductible 61104001

Maintenance and repair works - furniture 61105000

Maintenance and repair works - other - deductible 61106000

Maintenance and repair works - other - nondeductible 61106001

Royalties expenses - deductible 61201000

Royalties expenses - nondeductible 61201001

Leasing expenses - deductible 61202000

Leasing expenses - nondeductible 61202001

Rent expenses - shops - deductible 61203000

Rent expenses - shops - nondeductible 61203001Rent expenses - sites - deductible 61204000

Rent expenses - sites - nondeductible 61204001

Rent expenses - apartments - deductible 61205000

Rent expenses - apartments - nondeductible 61205001

Rent expenses - other - deductible 61206000

Rent expenses - other - nondeductible 61206001

Insurance premiums - mandatory insurance cars - deductible 61301000

Insurance premiums - mandatory insurance cars - nondeductible 61301001

Insurance premiums - damage insurance cars - deductible 61302000

Insurance premiums - damage insurance cars - nondeductible 61302001

Insurance premiums - equipments and commodities - deductible 61304000

Insurance premiums - equipments and commodities - nondeductible 61304001

Insurance premiums - persons - travel - deductible 61305000

Insurance premiums - persons - travel - nondeductible 61305001

Insurance premiums - mandatory insurance company - deductible 61306000

Insurance premiums - mandatory insurance company- nondeductible 61306001

Insurance premiums - private retirement funds - deductible 61307000

Insurance premiums - private retirement funds - nondeductible 61307001

Insurance premiums - persons - life insurance - deductible 61308000

Insurance premiums - persons - life insurance - nondeductible 61308001

Insurance premiums - life insurance - deductible 61309000

Insurance premiums - life insurance - nondeductible 61309001


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Research expenses - deductible 61401000

Research expenses - nondeductible 61401001

Commissions and fees - lawyers - deductible 62201000

Commissions and fees - lawyers - nondeductible 62201001

Commissions and fees - auditors - deductible 62202000

Commissions and fees - auditors - nondeductible 62202001

Commissions and fees - dealers - clients acquisitions- deductible 62203100

Commissions and fees - dealers - clients acquisitions- nondeductible 62203101

Commissions and fees - dealers - airtime bonus - deductible 62203200

Commissions and fees - dealers - airtime bonus - nondeductible 62203201

Commissions and fees - dealers - retention bonus - deductible 62203300

Commissions and fees

Documents

PL Accounts&Cost Elements Groups