Plan contabilIncepand cu 1 ianuarie 2010 a intrattn vigoare OMFP3055/ 2009 care prezinta un nou plan de conturi,prezentat mai jos, cat §i urmatoarele aspecte:

Directiva a IV-a a Comunitatilor Economice Europene §iDirectiva aVII-a a Comunitatilor Economice Europene.

a) Persoanele juridice care la data bilantului depa§esclimitele a doua dintre urmatoarele 3 criterii, denumitetncontinuare criterii de marime:- total active: 3.650.000 euro;- cifra de afaceri neta: 7.300.000 euro;- numar mediu de salariati tn cursul exercitiuluifinanciar: 50tntocmesc situatii financiare anuale carecuprind:-bilant;- cont de profit §i pierdere;- situatia modificarilor capitalului propriu;- situatia fluxurilor de numerar;- note explicative la situatiile financiare anuale.b) Persoanele juridice care la data bilantului nudepa§esc limitele a doua dintre criteriile de marimeprevazute mai sus tntocmesc situatii financiare anualesimplificate care cuprind:-bilant prescurtat;- cont de profit §i pierdere;- note explicative la situatiile financiare anualesimplificate. Optional, ele pottntocmi situatiamodificarilor capitalului propriu sj/sau situatiafluxurilor de numerar.

Situatiile financiare anuale tntocmite de persoanelejuridice care depa§esc limitele a doua dintre cele 3criterii suntauditate, potrivit legii.Fac obiectul auditului statutar si situatiile financiareanuale tntocmite de persoanele juridice de interespublic, astfel cum sunt definite potrivit legii.Situatiile financiare anuale simplificate suntverificatepotrivit legii.

elaborate tn conformitate cu Reglementarile contabileconforme cu Directiva aVII-a a ComunitatilorEconomice Europene. 0 societate-mama este scutitade la tntocmirea situatiilor financiare anuale consolidatedaca, la data bilantului consolidat, societatile comercialecare urmeaza sa fie consolidate nu depa§esctmpreuna,

1. Reglementarile contabile sunt conforme cu

2. Criterii de marime pentru Intocmirea SituatiilorFinanciare. Astfel:

3. Auditarea situatiilor financiare

4. Situatiile financiare anuale consolidate sunt

pe baza celor mai recente situatii financiare anuale aleacestora, limitele a doua dintre urmatoarele 3 criterii:-total active: 17.520.000 euro;- cifra de afaceri neta: 35.040.000 euro;- numar mediu de salariati tn cursul exercitiuluifinanciar: 250Ordinul 3055/2009 a fost modificat si completat deOMFP 2869/2010.Clasa 1 - Conturi de capitaluri

1011 Capital subscris nevarsat1012 Capital subscris varsat1015 Patrimoniul regiei

104 Prime de capital1041 Prime de emisiune1042 Prime de fuziune/divizare1043 Prime de aport1044 Prime de conversie a obligatiunilorln actiuni

105 Rezerve din reevaluare106 Rezerve1061 Rezerve legale1063 Rezerve statutare sau contractuale

1065 Rezerve reprezentand surplusul realizat dinrezerve din reevaluare1067 Rezerve din diferente de curs valutartn

1068Alte rezerve

1081 Interese care nu controleaza - rezultatul exercitiului financiar1082 Interese care nu controleaza -alte capitaluriproprii109 Actiuni proprii1091 Actiuni proprii detinute pe termen scurt1092 Actiuni proprii detinute pe termen lung1095 Actiuni proprii reprezentand titluri detinute desocietatea absorbita la societatea absorbanta

117 Rezultatul reportat1171 Rezultatul reportat reprezentand profitulnerepartizat sau pierderea neacoperita1172 Rezultatul reportat provenit din adoptarea

1174 Rezultatul reportat provenit din corectareaerorilor contabile1176 Rezultatul reportat provenit din trecerea laaplicarea Reglementarilor contabile conformecu Directiva a patra a Comunitatilor Economice

10 Capital si rezerve1

101 Capital1

1016 Patrimoniul public2

1064 Rezerve de valoare justa3

relatie cu investitia neta tntr-o entitate straina3

107 Rezerve din conversie4

108 Interese care nu controleaza5

11 Rezultatul reportat

pentru prima data a IAS, mai putin IAS 296

Europene

121 Profit sau pierdere129 Repartizarea profitului14 Castiguri sau pierderi legate de emiterea,rascumpararea, vanzarea, cedarea cu titlu gratuitsau anularea instrumentelor de capitaluri proprii141 Ca§tiguri legate de vanzarea sau anulareainstrumentelor de capitaluri proprii149 Pierderi legate de emiterea, rascumpararea,vanzarea, cedarea cu titlu gratuit sau anulareainstrumentelor de capitaluri proprii

151 Provizioane1511 Provizioane pentru litigii1512 Provizioane pentru garantii acordateclientilor1513 Provizioane pentru dezafectare imobilizaricorporale §i alte actiuni similare legate deacestea1514 Provizioane pentru restructurare1515 Provizioane pentru pensii §i obligatii similare

1516 Provizioane pentru impozite1518 Alte provizioane

161 Imprumuturi din emisiuni de obligatiuni1614 Imprumuturi externe din emisiuni deobligatiuni garantate de stat1615 Imprumuturi externe din emisiuni deobligatiuni garantate de banci1617 Imprumuturi interne din emisiuni deobligatiuni garantate de stat1618 Alte tmprumuturi din emisiuni de obligatiuni162 Credite bancare pe termen lung1621 Credite bancare pe termen lung1622 Credite bancare pe termen lungnerambursate la scadenta1623 Credite externe guvernamentale

1624 Credite bancare externe garantate de stat1625 Credite bancare externe garantate de banci

1626 Credite de la trezoreria statului1627 Credite bancare interne garantate de stat166 Datorii care privesc imobilizarile financiare1661 Datorii fata de entitatile afiliate1663 Datorii fata de entitatile de care companiaeste legata prin interese de participare167 Alte tmprumuturi §i datorii asimilate168 Dobanzi aferente Imprumuturilor §i datoriilorasimilate1681 Dobanzi aferente Imprumuturilor dinemisiuni de obligatiuni

12 Rezultatul exercitiului financiar

15 Provizioane

16 tmprumuturi si datorii asimilate

1682 Dobanzi aferente creditelor bancare petermen lung1685 Dobanzi aferente datoriilor fata de entitatileafiliate1686 Dobanzi aferente datoriilor fata de entitatilede care compania este legata prin interese departicipare1687 Dobanzi aferente altor tmprumuturi §idatorii asimilate169 Prime privind rambursarea obligatiunilorClasa 2 - Conturi de imobilizari

201 Cheltuieli de constituire203 Cheltuieli de dezvoltare205 Concesiuni, brevete, licente, marci comerciale,drepturi §i active similare207 Fond comercial

2075 Fond comercial negativ208Alte imobilizari necorporale

211 Terenuri §i amenajari de terenuri2111 Terenuri2112 Amenajari de terenuri212 Constructs213 Instalatii tehnice, mijloace de transport, animale§i plantatii2131 Echipamente tehnologice (masjni, utilaje §iinstalatii de lucru)2132Aparate §i instalatii de masurare, control §ireglare2133 Mijloace de transport2134 Animale §i plantatii214 Mobilier, aparatura birotica, echipamente deprotectie a valorilor umane §i materiale §i alteactive corporate22 Imobilizari corporale In curs de aprovizionare223 Instalatii tehnice, mijloace de transport, animalesi plantatii tn curs de aprovizionare224 Mobilier, aparatura birotica, echipamente deprotectie a valorilor umane si materiale si alteactive corporale tn curs de aprovizionare23 Imobilizari In curs si avansuri pentru imobilizari

231 Imobilizari corporale tn curs de executie232 Avansuri acordate pentru imobilizari corporale

233 Imobilizari necorporaletn curs de executie234 Avansuri acordate pentru imobilizari necorporale

26 Imobilizari financiare261 Actiuni detinute la entitatile afiliate263 Interese de participare

20 Imobilizari necorporale

2071 Fond comercial pozitiv7

21 Imobilizari corporate

264Titluri pusetn echivalenta8

265 Alte titluri imobilizate

267 Creante imobilizate

2671 Sume datorate de entitatile afiliate2672 Dobanda aferenta sumelor datorate deentitatile afiliate2673 Creante legate de interesele de participare2674 Dobanda aferenta creantelor legate deinteresele de participare2675 Imprumuturi acordate pe termen lung2676 Dobanda aferenta tmprumuturilor acordate e termen lung2677 Obligatiuni achizitionate cu ocaziaemisiunilor efectuate de terti2678 Alte creante imobilizate2679 Dobanzi aferente altor creante imobilizate269 Varsaminte de efectuat pentru imobilizari financiare

2691 Varsaminte de efectuat privind actiuniledetinute la entitatile afiliate2692 Varsaminte de efectuat privind intereselede participare2693 Varsaminte de efectuat pentru alteimobilizari financiare28 Amortizari privind imobilizarile280 Amortizari privind imobilizarile necorporale2801 Amortizarea cheltuielilor de constituire2803 Amortizarea cheltuielilor de dezvoltare2805 Amortizarea concesiunilor, brevetelor,licentelor, marcilor comerciale, drepturilor §iactivelor similare

2808 Amortizarea altor imobilizari necorporale

281 Amortizari privind imobilizarile corporale2811 Amortizarea amenajarilor de terenuri2812 Amortizarea constructiilor2813 Amortizarea instalatiilor, mijloacelor detransport, animalelor §i plantatiilor2814 Amortizarea altor imobilizari corporale29 Ajustari pentru deprecierea sau pierderea devaloare a imobilizarilor290 Ajustari pentru deprecierea imobilizarilornecorporale2903 Ajustari pentru deprecierea cheltuielilor de dezvoltare2905 Ajustari pentru deprecierea concesiunilor,brevetelor, licentelor, marcilor comerciale,drepturilor §i activelor similare2907 Ajustari pentru deprecierea fondului comercial

2908 Ajustari pentru deprecierea altor imobilizari necorporale

291 Ajustari pentru deprecierea imobilizarilor corporale2911 Ajustari pentru deprecierea terenurilor sjamenajarilor de terenuri2912 Ajustari pentru deprecierea constructiilor

2807 Amortizarea fondului comercial9

2913 Ajustari pentru deprecierea instalatiilor,mijloacelor de transport, animalelor sj plantatiilor

2914 Ajustari pentru deprecierea altor imobilizaricorporale293 Ajustari pentru deprecierea imobilizarilor tn cursde executie2931 Ajustari pentru deprecierea imobilizarilorcorporale tn curs de executie2933 Ajustari pentru deprecierea imobilizarilornecorporale tn curs de executie296 Ajustari pentru pierderea de valoare aimobilizarilor financiare2961 Ajustari pentru pierderea de valoare aactiunilor detinute la entitatile afiliate2962 Ajustari pentru pierderea de valoare aintereselor de participare

2963 Ajustari pentru pierderea de valoare a altortitluri imobilizate2964 Ajustari pentru pierderea de valoare asumelor datorate de entitatile afiliate2965 Ajustari pentru pierderea de valoare acreantelor legate de interesele de participare2966 Ajustari pentru pierderea de valoare atmprumuturilor acordate pe termen lung2968 Ajustari pentru pierderea de valoare a altorcreante imobilizateClasa 3 - Conturi de stocuri si productiem curs de executie30 Stocuri de materii prime si materiale301 Materii prime302 Materiale consumabile3021 Materiale auxiliare3022 Combustibili3023 Materiale pentru ambalat3024 Piese de schimb3025 Seminte §i materiale de plantat3026 Furaje3028 Alte materiale consumabile303 Materiale de natura obiectelor de inventar308 Diferente de pret la materii prime §i materiale

321 Materii prime tn curs de aprovizionare322 Materiale consumabile tn curs de aprovizionare323 Materiale de natura obiectelor de inventar tn cursde aprovizionare326 Animale tn curs de aprovizionare327 Marfuri tn curs de aprovizionare328 Ambalaje tn curs de aprovizionare

331 Produsetn curs de executie

32 Stocuri In curs de aprovizionare

33 Productia In curs de executie

332 Servicii tn curs de executie

341 Semifabricate345 Produse finite346 Produse reziduale348 Diferente de pret la produse

351 Materii §i materiale aflate la terti354 Produse aflate la terti356 Animale aflate la terti357 Marfuri aflate la terti358 Ambalaje aflate la terti

361 Animale §i pasari368 Diferente de pret la animale §i pasari

371 Marfuri378 Diferente de pret la marfuri

381 Ambalaje388 Diferente de pret la ambalaje

productiei In curs de executie391 Ajustari pentru deprecierea materiilor prime

392 Ajustari pentru deprecierea materialelor3921 Ajustari pentru deprecierea materialelorconsumabile3922 Ajustari pentru deprecierea materialelor denatura obiectelor de inventar393 Ajustari pentru deprecierea productiei tn curs deexecutie394 Ajustari pentru deprecierea produselor3941 Ajustari pentru deprecierea semifabricatelor

3945 Ajustari pentru deprecierea produselorfinite3946 Ajustari pentru deprecierea produselorreziduale395 Ajustari pentru deprecierea stocurilor aflate laterti3951 Ajustari pentru deprecierea materiilorsjmaterialelor aflate la terti3952 Ajustari pentru deprecierea semifabricateloraflate la terti3953 Ajustari pentru deprecierea produselorfinite aflate la terti3954 Ajustari pentru deprecierea produselorreziduale aflate la terti3956 Ajustari pentru deprecierea animaleloraflate la terti3957 Ajustari pentru deprecierea marfurilor aflatela terti3958 Ajustari pentru deprecierea ambalajelor

34 Produse

35 Stocuri aflate la terti

36 Animale

37 Marfuri

38 Ambalaje

39 Ajustari pentru deprecierea stocurilor si

aflate la terti396 Ajustari pentru deprecierea animalelor397 Ajustari pentru deprecierea marfurilor

398 Ajustari pentru deprecierea ambalajelorClasa 4 - Conturi de terti

401 Furnizori403 Efecte de platit404 Furnizori de imobilizari405 Efecte de platit pentru imobilizari

408 Furnizori - facturi nesosite409 Furnizori - debitori4091 Furnizori-debitori pentru cumparari debunuri de natura stocurilor4092 Furnizori-debitori pentru prestari de servicii§i executari de lucrari

411 Clienti4111 Clienti4118 Clienti incerti sau tn litigiu413 Efecte de primit de la clienti418 Clienti - facturi de tntocmit419 Clienti -creditori

421 Personal - salarii datorate423 Personal - ajutoare materiale datorate424 Prime reprezentand participarea personalului laprofit"425 Avansuri acordate personalului426 Drepturi de personal neridicate427 Retineri din salarii datorate tertilor428 Alte datorii §i creante Tn legatura cu personalul4281 Alte datorii tn legatura cu personalul4282 Alte creante tn legatura cu personalul

asimilate431 Asigurari sociale4311 Contributia unitatii la asigurarile sociale

4312 Contributia personalului la asigurarilesociale4313 Contributia angajatorului pentru asigurarilesociale de sanatate4314 Contributia angajatilor pentru asigurarilesociale de sanatate437 Ajutor de §omaj4371 Contributia unitatii la fondul de §omaj

4372 Contributia personalului la fondul de §omaj

438 Alte datorii §i creante sociale4381 Alte datorii sociale

40 Furnizori si conturi asimilate

41 Clienti si conturi asimilate

42 Personal si conturi asimilate

43 Asigurari sociale, protectia sociala si conturi

4382 Alte creante sociale

asimilate441 Impozitul pe profit/venit4411 Impozitul pe profit

442Taxa pe valoarea adaugata4423TVAde plata4424TVA de recuperat4426TVAdeductibila4427 TVA colectata4428TVA neexigibila444 Impozitul pe venituri de natura salariilor445 Subventii4451 Subventii guvernamentale4452 Imprumuturi nerambursabile cu caracter desubventii4458 Alte sume primite cu caracter de subventii

446 Alte impozite, taxe §i varsaminte asimilate447 Fonduri speciale - taxe §i varsaminte asimilate448 Alte datorii §i creante cu bugetul statului4481 Alte datorii fata de bugetul statului4482 Alte creante privind bugetul statului45 Grup si actionari / asociati451 Decontari tntre entitatile afiliate4511 Decontari tntre entitatile afiliate4518 Dobanzi aferente decontarilor tntre entitatileafiliate453 Decontari privind interesele de participare4531 Decontari privind interesele de participare4538 Dobanzi aferente decontarilor privindinteresele de participare455 Sume datorate actionarilor/asociatilor4551 Actionari/asociati - conturi curente4558 Actionari/asociati - dobanzi la conturicurente456 Decontari cu actionarii/asociatii privind capitalul

457 Dividende de plata458 Decontari din operatii tn participate4581 Decontari din operatii tn participate - pasiv

4582 Decontari din operatii tn participate - activ

461 Debitori diversj462 Creditori diversj

471 Cheltuieli tnregistrate tn avans472 Venituri tnregistrate tn avans473 Decontari din operatii tn curs de clarificare475 Subventii pentru investitii

44 Bugetul statului, fonduri speciale si conturi

4412 Impozitul pe venit12

46 Debitori si creditori diversi

47 Conturi de subventii, regularizare si asimilate

4751 Subventii guvernamentale pentru investitii

4752 Imprumuturi nerambursabile cu caracter desubventii pentru investitii4753 Donatii pentru investitii4754 Plusuri de inventar de natura imobilizarilor4758 Alte sume primite cu caracter de subventiipentru investitii

482 Decontari tntre subunitati

491 Ajustari pentru deprecierea creantelor- clienti

495 Ajustari pentru deprecierea creantelor- decontaritn cadrul grupului §i cu actionarii/asociatii

496 Ajustari pentru deprecierea creantelor- debitoridiversjClasa 5 - Conturi de trezorerie

501 Actiuni detinute la entitatile afiliate

505 Obligatiuni emise §i rascumparate

506 Obligatiuni508 Alte investitii pe termen scurt §i creanteasimilate5081 Alte titluri de plasament

5088 Dobanzi la obligatiuni §i titluri de plasament509 Varsaminte de efectuat pentru investitiile petermen scurt5091 Varsaminte de efectuat pentru actiuniledetinute la entitatile afiliate5092 Varsaminte de efectuat pentru alte investitiipe termen scurt

511 Valori de tncasat5112 Cecuri de tncasat5113 Efecte de tncasat5114 Efecte remise spre scontare512 Conturi curente la banci5121 Conturi la banci tn lei5124 Conturi la banci tn valuta5125 Sume tn curs de decontare518 Dobanzi5186 Dobanzi de platit5187 Dobanzi detncasat519 Credite bancare pe termen scurt5191 Credite bancare pe termen scurt5192 Credite bancare pe termen scurtnerambursate la scadenta5193 Credite externe guvernamentale

48 Decontari In cadrul unitatii481 Decontari tntre unitate §i subunitati

49 Ajustari pentru deprecierea creantelor

50 Investitii pe termen scurf

51 Conturi la banci

5194 Credite externe garantate de stat5195 Credite externe garantate de banci5196 Credite de la trezoreria statului5197 Credite interne garantate de stat5198 Dobanzi aferente creditelor bancare petermen scurt

531 Casa5311 Casatn lei5314 Casatn valuta532 Alte valori5321 Timbre fiscale §i po§tale5322 Bilete de tratament §i odihna5323Tichete §i bilete de calatorie5328 Alte valori

541 Acreditive5411 Acreditive tn lei5412 Acreditive tn valuta

58 Viramente interne581 Viramente interne

591 ajustari pentru pierderea de valoare a actiunilor detinute la entita595 ajustari pentru pierderea de valoare a obligatiunilor emise si596 ajustari pentru poierderea de valoare a obligatiunilor598 ajustari pentru pierderea de valoare a altor investitii pe termen Clasa 6 - Conturi de cheltuieli

601 Cheltuieli cu materiile prime602 Cheltuieli cu materialele consumabile6021 Cheltuieli cu materialele auxiliare6022 Cheltuieli privind combustibilii6023 Cheltuieli privind materialele pentruambalat6024 Cheltuieli privind piesele de schimb6025 Cheltuieli privind semintele §i materialelede plantat6026 Cheltuieli privind furajele6028 Cheltuieli privind alte materialeconsumabile603 Cheltuieli privind materialele de natura obiectelorde inventar604 Cheltuieli privind materialele nestocate605 Cheltuieli privind energia §i apa606 Cheltuieli privind animalele §i pasarile607 Cheltuieli privind marfurile608 Cheltuieli privind ambalajele609 Reduceri comerciale primite

611 Cheltuieli cu tntretinerea §i reparatiile612 Cheltuieli cu redeventele, locatiile de gestiune §ichiriile

53 Casa

54 Acreditive

542 Avansuri de trezorerie13

59 Ajustari pentru pierderea de valoare a conturilor de trezorerie

60 Cheltuieli privind stocurile

61 Cheltuieli cu serviciile executate de terti

613 Cheltuieli cu primele de asigurare614 Cheltuieli cu studiile §i cercetarile

621 Cheltuieli cu colaboratorii622 Cheltuieli privind comisioanele §i onorariile623 Cheltuieli de protocol, reclama §i publicitate624 Cheltuieli cu transportul de bunuri §i personal625 Cheltuieli cu deplasari, deta§ari §i transferari626 Cheltuieli po§tale §i taxe de telecomunicatii627 Cheltuieli cu serviciile bancare §i asimilate628 Alte cheltuieli cu serviciile executate de terti

asimilate635 Cheltuieli cu alte impozite, taxe §i varsaminteasimilate

641 Cheltuieli cu salariile personalului642 Cheltuieli cu tichetele de masa acordatesalariatilor643 Cheltuieli cu primele reprezentand participareapersonalului la profit644 Cheltuieli cu remunerarea tn instrumente decapitaluri proprii645 Cheltuieli privind asigurarile §i protectia sociala

6451 Contributia unitatii la asigurarile sociale

6452 Contributia unitatii pentru ajutorul de §omaj

6453 Contributia angajatorului pentru asigurarilesociale de sanatate6456 Contributia unitatii la scheme de pensiifacultative6457 Contributia unitatii la primele de asigurarevoluntara de sanatate6458 Alte cheltuieli privind asigurarile §i protectiasociala

652 Cheltuieli cu protectia mediului Tnconjurator654 Pierderi din creante §i debitori diversj658 Alte cheltuieli de exploatare6581 Despagubiri, amenzi §i penalitati6582 Donatii acordate6583 Cheltuieli privind activele cedate §i alteoperatii de capital6588 Alte cheltuieli de exploatare

663 Pierderi din creante legate de participatii

664 Cheltuieli privind investitiile financiare cedate6641 Cheltuieli privind imobilizarile financiarecedate6642 Pierderi din investitiile pe termen scurtcedate

62 Cheltuieli cu alte lucrari executate de terti

63 Cheltuieli cu alte impozite, taxe si varsaminte

64 Cheltuieli cu personalul

65 Alte cheltuieli de exploatare

66 Cheltuieli financiare

665 Cheltuieli din diferente de curs valutar666 Cheltuieli privind dobanzile667 Cheltuieli privind sconturile acordate668 Alte cheltuieli financiare

671 Cheltuieli privind calamitatile §i alte evenimenteextraordinare

ajustarile pentru depreciere sau pierdere devaloare681 Cheltuieli de exploatare privind amortizarile,provizioanele §i ajustarile pentru depreciere6811 Cheltuieli de exploatare privind amortizareaimobilizarilor6812 Cheltuieli de exploatare privindprovizioanele6813 Cheltuieli de exploatare privind ajustarilepentru deprecierea imobilizarilor6814 Cheltuieli de exploatare privind ajustarilepentru deprecierea activelor circulante686 Cheltuieli financiare privind amortizarile §iajustarile pentru pierdere de valoare6863 Cheltuieli financiare privind ajustarile pentrupierderea de valoare a imobilizarilor financiare6864 Cheltuieli financiare privind ajustarile pentrupierderea de valoare a activelor circulante6868 Cheltuieli financiare privind amortizareaprimelor de rambursare a obligatiunilor

691 Cheltuieli cu impozitul pe profit698 Cheltuieli cu impozitul pe venit §i cu alte impozite

Clasa 7 - Conturi de venituri

701 Venituri din vanzarea produselor finite702 Venituri din vanzarea semifabricatelor703 Venituri din vanzarea produselor reziduale704 Venituri din servicii prestate705 Venituri din studii §i cercetari706 Venituri din redevente, locatii de gestiune §i chirii707 Venituri din vanzarea marfurilor708 Venituri din activitati diverse709 Reduceri comerciale acordate

de executie711 Venituri aferente costurilor stocurilor produse

712 Venituri aferente costurilor serviciilortn curs deexecutie

721 Venituri din productia de imobilizari necorporale722 Venituri din productia de imobilizari corporale74 Venituri din subventii de exploatare

67 Cheltuieli extraordinare

68 Cheltuieli cu amortizarile, provizioanele si

69 Cheltuieli cu impozitul pe profit si alte impozite

care nu apartn elementele de mai sus14

70 Cifra de afaceri neta

71 Venituri aferente costului de productie In curs

72 Venituri din productia de imobilizari

741 Venituri din subventii de exploatare7411 Venituri din subventii de exploatare aferente

7412 Venituri din subventii de exploatare pentrumaterii prime §i materiale consumabile7413Venituri din subventii de exploatare pentrualte cheltuieli externe7414Venituri din subventii de exploatare pentruplata personalului7415 Venituri din subventii de exploatare pentruasigurari §i protectie sociala7416 Venituri din subventii de exploatare pentrualte cheltuieli de exploatare7417 Venituri din subventii de exploatare aferentealtor venituri7418 Venituri din subventii de exploatare pentrudobanda datorata

754 Venituri din creante reactivate §i debitori diversj758 Alte venituri din exploatare7581 Venituri din despagubiri, amenzi §i penalitati7582 Venituri din donatii primite7583 Venituri din vanzarea activelor §i alteoperatii de capital7584 Venituri din subventii pentru investitii7588 Alte venituri din exploatare

761 Venituri din imobilizari financiare7611 Venituri din actiuni detinute la entitatileafiliate7613Venituri din interese de participare

762 Venituri din investitii financiare pe termen scurt763 Venituri din creante imobilizate764 Venituri din investitii financiare cedate7641 Venituri din imobilizari financiare cedate

7642 Ca§tiguri din investitii pe termen scurtcedate765 Venituri din diferente de curs valutar766 Venituri din dobanzi767 Venituri din sconturi obtinute768 Alte venituri financiare

771 Venituri din subventii pentru evenimenteextraordinare §i altele similare

depreciere sau pierdere de valoare781 Venituri din provizioane §i ajustari pentrudepreciere privind activitatea de exploatare7812 Venituri din provizioane7813Venituri din ajustari pentru depreciereaimobilizarilor7814Venituri din ajustari pentru deprecierea

cifrei de afaceri15

75 Alte venituri din exploatare

76 Venituri financiare

77 Venituri extraordinare

78 Venituri din provizioane §i ajustari pentru

activelor circulante7815 Venituri din fondul comercial negativ786 Venituri financiare din ajustari pentru pierderede valoare7863 Venituri financiare din ajustari pentrupierderea de valoare a imobilizarilor financiare7864 Venituri financiare din ajustari pentrupierderea de valoare a activelor circulanteClasa 8 - Conturi speciale80 Conturi In afara bilantului801 Angajamente acordate8011 Giruri §i garantii acordate8018 Alte angajamente acordate802 Angajamente primite8021 Giruri §i garantii primite8028 Alte angajamente primite803 Alte conturi tn afara bilantului8031 Imobilizari corporale luate cu chirie8032 Valori materiale primite spre prelucrare saureparare8033 Valori materiale primite tn pastrare saucustodie8034 Debitori scosj din activ, urmarititncontinuare8035 Stocuri de natura obiectelor de inventar datetn folosinta8036 Redevente, locatii de gestiune, chirii §i altedatorii asimilate8037 Efecte scontate neajunse la scadenta

8038 Bunuri publice primite tn administrare,concesiune §i cu chirie8039 Alte valori tn afara bilantului804 Amortizarea aferenta gradului de neutilizareamijloacelor fixe8045 Amortizarea aferenta gradului de neutilizarea mijloacelor fixe805 Dobanzi aferente contractelor de leasing §i altorcontracte asimilate, neajunse la scadenta8051 Dobanzi de platit

806 Certificate de emisii de gaze cu efect de sera807 Active contingente808 Datorii contingente89 Bilant891 Bilant de deschidere892 Bilant de tnchidere

90 Decontari interne901 Decontari interne privind cheltuielile902 Decontari interne privind productia obtinuta

903 Decontari interne privind diferentele de pret

8052 Dobanzi detncasat16

Clasa 9 - Conturi de gestiune 17

921 Cheltuielile activitatii de baza922 Cheltuielile activitatilor auxiliare923 Cheltuieli indirecte de productie924 Cheltuieli generale de administrate925 Cheltuieli de desfacere

931 Costul productiei obtinute933 Costul productiei tn curs de executie

92 Conturi de calculatie

93 Costul productiei

Chart of accountsFrom 1 January 2010, OMFP 3055/2009 is applied.This presents a new chart of accounts as well as thefollowing:

Fourth EEC Directive and the Sevenths EEC Directive

2. Size criteria for preparing the Financial State-ments:a) Legal persons which at the date of the balancesheet comply with two out of the three criteria (sizecriteria):- total assets: 3.650.000 EUR;- net turnover: 7.300.000 EUR;- average number of employees during the financialyear: 50;should prepare annual financial statements consist-ing of:- balance sheet;- profit and loss account;- statement of changes in equity;- cash flow statement;- notes to the annual financial statements.b) Legal persons who on their balance sheet dates donot exceed the limits of two of the three size criteriamentioned above, prepare simplified annual financialstatements consisting of:- abridged balance sheet;- profit and loss account;- notes on the simplified annual financial state-ments. Optionally, the legal persons may preparethe statement of changes in equity or the cashflow statement.

The annual financial statements prepared by the legalpersons which comply with two out of the three sizecriteria are to be audited in accordance with the lawprovisions.

The financial statements of the public interest enti-ties, as are they defined by the law, are to be audited.Simplified financial statements are verified in accor-dance with the law.

in accordance with the Accounting Regulationscomplying with the Sevenths EEC Directive. A parentcompany may be exempted from the obligation toprepare consolidated financial statements if as at thebalance sheet date of a parent the entities to be con-solidated do not together, on the basis of their latest

1.The Accounting Regulations complying with the

3. Auditing of the financial statements

4. Consolidated financial statements are prepared

financial statements, exceed the limits of two of thefollowing three criteria:- total assets: 17.520.000 EUR,- net turnover: 35.040.000 EUR,- average number of employees during the financialyear: 250OMFP 3055/2009 was amended by OMFP2869/2010.Class 1 - Capital accounts

1011 Subscribed capital not paid1012 Subscribed capital paid1015 Patrimony (autonomous public sector entities)

104 Premium related to capital1041 Share premium1042 Merger premium1043 Share premium contribution in kind1044 Debenture conversion premium

105 Revaluation reserve106 Reserves1061 Legal reserve1063 Statutory or contractual capital reserve

1065 Reserve representing the revaluationreserve surplus1067 Reserves from foreign exchange differences

1068 Other reserves

1081 Minority interest - profit (loss) for the period1082 Minority interests - other own capital

109 Own shares1091 Short-term own shares1092 Long-term own shares1095 Shares of the absorbing entity owned bythe entity absorbed

117 Retained earnings1171 Profit/loss carried forward

1172 Retained earnings due to the adoption of IAS

1174 Retained earnings resulting from the correc-tion of accounting errors1176 Retained earnings resulting from the adop-tion of Accounting Regulations according to theFourth Directive of the European Economic Com-

10 Capital and reserves1

101 Capital1

1016 Public patrimony2

1064 Fair value reserve3

in respect to a net investment in a foreign entity3

107 Conversion reserve4

108 Minority interest5

11 Retained earnings

for the first time, with the exception of IAS 296

munities

121 Profit (loss) for the period129 Profit appropriation14 Gains or losses in respect of issuance,redemption, sale, free transfer or cancellation ofown capital instruments141 Gains in respect of sales or cancellation of owncapital instruments149 Loses in respect of issuance, redemption, sale,free transfer or cancellation of own capital instru-ments

151 Provisions1511 Provisions for litigation1512 Provisions for guarantees to customers

1513 Provisions for the decommissioning oftangible non-current assets and other similaractions1514 Provisions for restructuring costs1515 Provisions for pensions and similar obliga-tions1516 Provisions for taxes1518 Other provisions

161 Debenture loans1614 Foreign debenture loans guaranteed by theState1615 Foreign debenture loans guaranteed bybanks1617 Domestic debenture loans guaranteed bythe State1618 Other debenture loans162 Long-term bank loans1621 Long-term bank loans1622 Long-term bank loans in arrears

1623 Foreign Government loans

1624 Foreign loans guaranteed by the State1625 Foreign loans guaranteed by banks

1626 State Treasury loans1627 Domestic loans guaranteed by the State166 Debts relating to financial assets1661 Debts towards affiliated entities1663 Debts towards associates

167 Other loans and similar debts168 Accrued interest on loans and similar debts

1681 Accrued interest on debenture loans

12 Profit (loss) for the period

15 Provisions

16 Loans and similar debts

1682 Accrued interest on long-term bank loans

1685 Accrued interest on debts towards affiliatedentities1686 Accrued interest on debts towards associ-ates

1687 Accrued interest on other loans and similardebts169 Premium on redemption of bondsClass 2 - Non-current assets

201 Set-up costs203 Development costs205 Concessions, patents, licences, trademarks andsimilar rights and assets207 Goodwill

2075 Negative goodwill208 Other intangible assets

211 Freehold land and land improvements2111 Freehold land2112 Land improvements212 Buildings213 Plant and machinery, motor vehicles, animals andplantations2131 Plant and machinery

2132 Measurement, control and adjustmentdevices2133 Motor vehicles2134 Animals and plantations214 Fixtures and fittings

223 Plant and machinery, motor vehicles, animals andplantations in transit224 Fixtures and fittings in transit

for non-current assets231 Tangible assets in progress232 Advance payments for tangible non-current as-sets233 Intangible assets in progress234 Advance payments for intangible non-currentassets26 Financial assets261 Shares in affiliated entities263 Investments in associates

20 Intangible assets

2071 Positive goodwill7

21 Tangible assets

22 Tangible assets in transit

23 Non-current assets in progress and advances

264 Investments accounted for using the equity method

265 Other long term investments267 Long term receivables2671 Amounts owed by affiliated entities2672 Accrued interest on amounts owed byaffiliated entities2673 Receivables related to associates2674 Accrued interest on receivables related toassociates2675 Long term loans2676 Accrued interest on long term loans2677 Bonds acquired on third party issuances

2678 Other long term receivables2679 Accrued interest on other long term receivables269 Amounts payable in relation with financial non-current assets2691 Amounts payable in relation with invest-ments in affiliated entities2692 Amounts payable in relation with associates

2693 Amounts payable in relation with otherfinancial assets28 Depreciation of non-current assets280 Amortization of intangible assets2801 Amortization of set-up costs2803 Amortization of development costs2805 Amortization of concessions, patents,licences, trademarks and similar rights andassets

2808 Amortization of other intangible assets

281 Depreciation of tangible assets2811 Depreciation of land improvements2812 Depreciation of buildings2813 Depreciation of plant and machinery, motorvehicles, animals and plantations2814 Depreciation of other tangible assets29 Impairment of non-current assets

290 Impairment of intangible assets

2903 Impairment of development costs2905 Impairment of concessions, patents, li-cences, trademarks and similar rights and assets

2908 Impairment of other intangible assets

291 Impairment of tangible assets2911 Impairment of land and land improvements

2912 Impairment of buildings

2807 Amortization of goodwill9

2907 Impairment of goodwill10

2913 Impairment of plant and machinery, motorvehicles, animals and plantations

2914 Impairment of other tangible assets

293 Impairment of non-current assets in progress

2931 Impairment of tangible assets in progress

2933 Impairment of intangible assets in progress

296 Impairment of financial assets

2961 Impairment of investments in affiliated enti-ties2962 Impairment of investments in associates

2963 Impairment of other long term investments

2964 Impairment of amounts owed by affiliatedentities2965 Impairment of receivables related toassociates2966 Impairment of long term loans

2968 Impairment of other receivables

Class 3 - Inventories and workin progress30 Raw materials and consumables301 Raw materials302 Consumables3021 Auxiliary materials3022 Fuel3023 Packaging materials3024 Spare parts3025 Seeds and sapling3026 Fodder3028 Other consumables303 Materials in the form of small inventory308 Price differences on raw materials and consumables

321 Raw materials in transit322 Consumables in transit323 Materials in the form of small inventory in transit

326 Animals in transit327 Goods purchased for resale in transit328 Packaging materials in transit

331 Work in progress

32 Inventories in transit

33 Work in progress

332 Services in progress

341 Semi-finished goods345 Finished goods346 Residual products348 Price differences on goods

351 Raw materials and consumables at third parties354 Goods at third parties356 Animals at third parties357 Goods for resale at third parties358 Packaging materials at third parties

361 Animals and poultry368 Price differences on animals and poultry

371 Goods purchased for resale378 Price differences on goods purchased for resale

381 Packaging materials388 Price differences on packaging

progress391 Write-down of raw materials

392 Write-down of consumables3921 Write-down of consumables

3922 Write-down of materials in the form ofsmall inventory393 Write-down of work in progress

394 Write-down of goods3941 Write-down of semi finished goods

3945 Write-down of finished goods

3946 Write-down of residual products

395 Write-down of inventories held at third parties

3951 Write-down of raw materials and consum-ables at third parties3952 Write-down of semi finished goods at thirdparties3953 Write-down of finished goods at third par-ties3954 Write-down of residual products at third par-ties3956 Write-down of animals at third parties

3957 Write-down of goods for resale at third par-ties3958 Write-down of packaging materials at third

34 Goods

35 Inventories at third parties

36 Animals

37 Goods purchased for resale

38 Packaging

39 Write-down of inventories and work in

parties396 Write-down of animals397 Write-down of goods purchased for resale

398 Write-down of packaging materialsClass 4 -Third party accounts

401 Suppliers403 Bills of exchange payable404 Suppliers of non-current assets405 Bills of exchange payable to suppliers of non-current assets408 Suppliers - invoices to be received409 Advance payments to suppliers4091 Advance payments to suppliers for thepurchase of inventories4092 Advance payments to suppliers for thepurchase of services

411 Customers4111 Customers4118 Doubtful customers or customers involved in litigati413 Bills of exchange receivable418 Customers - invoices to be issued419 Advance payments from customers

421 Employees - salaries payable423 Other social benefits granted to employees424 Profit share payable to employees"

425 Advances to employees426 Employees' rights not claimed427 Retentions from salaries payable to third parties428 Other employee-related debts and claims4281 Other employee-related debts4282 Other employee-related claims

431 Social security4311 Company's contribution to social security

4312 Employees' contribution to pension fund

4313 Company's contribution to health insurance

4314 Employees' contribution to health insurance

437 Unemployment fund4371 Company's contribution to unemploymentfund4372 Employees' contribution to unemploymentfund438 Other personnel-related debts and claims4381 Other personnel-related debts

40 Suppliers and similar accounts

41 Customers and similar accounts

42 Payroll and similar accounts

43 Social security and similar accounts

4382 Other personnel-related claims

funds and similar accounts441 Income tax4411 Current income tax

442 Value added tax4423 VAT payable4424 VAT receivable4426 Input VAT4427 Output VAT4428 VAT under settlement444Tax on salaries445 Subsidies4451 Government subsidies4452 Non-repayable loans in the form of grants

4458 Other amounts received as subsidies

446 Other taxes and similar liabilities447 Special funds - taxes and similar liabilities448 Other debts and claims with theTreasury4481 Other debts payable to theTreasury4482 Other claims receivable from theTreasury45 Group and shareholders / associates451 Settlement between affiliated entities4511 Settlement between affiliated entities4518 Accrued interest for settlement betweenaffiliated entities453Transaction with associates4531 Transactions with associates4538 Accrued interest on transactions with as-sociates455 Amounts owed to shareholders4551 Shareholders/associates -current accounts4558 Accrued interest on shareholders' -currentaccounts456 Transactions with shareholders / associatesrelated to capital457 Dividends payable458Transactions related to joint operations4581 Transactions related to joint operations - li-ability4582Transactions related to joint operations - as-set

461 Sundry debtors462 Sundry creditors

471 Deferred expenses472 Deferred income473 Suspense account475 Investment subsidies

44 Amounts payable to the state budget, special

4412 Deferred tax12

46 Sundry debtors and creditors

47 Accruals, subsidies and similar accounts

4751 Governmental investment subsidies

4752 Non-repayable loans in the form of invest-ment subsidies4753 Investment donations4754 Inventory surpluses in the form of non-current asse4758 Other amounts received in the form ofinvestment subsidies

481 Transactions between the entity and sub-units482Transactions between sub-units

491 Allowances for doubtful customers

495 Allowances for doubtful debts from groupcompanies and shareholders / associates

496 Allowances for doubtful sundry debtors

Class 5 -Treasury accounts

501 Shares in affiliated entities

505 Redeemed debentures

506 Debentures508 Other short term investments and related receiv-ables5081 Other short term financial investments5088 Accrued interest on debentures and shortterm investments509 Amounts payable for short term financial invest-ments5091 Amounts payable for shares in affiliatedentities5092 Amounts payable for other short term finan-cial investments

511 Outstanding lodgements5112 Cheques5113 Bills of exchange held to maturity5114 Bills of exchange forwarded for discount512 Cash at bank5121 Cash at bank in lei5124 Cash at bank in foreign currencies5125 Amounts under settlement518 Interest5186 Accrued interest payable5187 Accrued interest receivable519 Short term bank loans5191 Short term bank loans5192 Short term bank loans in arrears

5193 Foreign government loans

48 Internal transactions

49 Allowances for doubtful debts

50 Short term investments

51 Bank accounts

5194 Foreign loans guaranteed by the State5195 Foreign loans guaranteed by banks5196 State Treasury loans5197 Domestic loans guaranteed by the State5198 Accrued interest on short term loans

531 Petty cash5311 Petty cash in lei5314 Petty cash in foreign currencies532 Cash equivalents5321 Postage and fiscal stamps5322 Holiday vouchers5323Transport tickets5328 Other cash equivalents

541 Letters of credit5411 Letters of credit in lei5412 Letters of credit in foreign currencies

58 Internal transfers581 Internal transfers59 Impairment of treasury accounts591 impairment of shares in affiliated entities595 impairment of redeemed debentures596 impairment of debentures598 impairment of other short term financial investemntsClass 6 - Expense accounts

601 Raw materials602 Consumables6021 Auxiliary materials6022 Fuel6023 Packaging materials

6024 Spare parts6025 Seeds and sapling

6026 Fodder6028 Other consumables

603 Materials in the form of small inventory

604 Materials not stored605 Electricity, heating and water606 Animals and poultry607 Goods for resale608 Packaging costs609Trade discounts received

611 Maintenance and repair expenses612 Royalties and rental expenses

53 Petty cash

54 Letters of credit

542 Cash advances13

60 Expenses related to inventories

61 Third party services

613 Insurance premiums614 Research expenses62 Other third party services621 Externally contracted manpower622 Commissions and fees623 Entertaining, promotion and advertising624Transport of goods and personnel62 5 Travel626 Postage and telecommunications627 Bank commissions and similar charges628 Other third party services

635 Other taxes, duties and similar expenses

641 Salaries642 Employee luncheon vouchers

643 Expenses with bonuses for employees fromprofit644 Expenses with remunerations in the form of ownequity instruments645 Social security contributions

6451 Company's contribution to social security

6452 Company's contribution to unemploymentfund6453 Company's contribution to health insurance

6456 Company's contribution to optional pensionplans6457 Company's contribution to voluntary healthinsurance premiums6458 Other social security and welfare contribu-tions

652 Expenses with the environment protection654 Bad debts written off658 Other operating expenses6581 Compensations, fines and penalties6582 Gifts and subsidies granted6583 Net value of assets disposed of and othercapital transactions6588 Other operating expenses

663 Losses on amounts receivable in relation withlong term financial investments664 Losses on disposal of financial investments6641 Losses on disposal of long term financialinvestments6642 Losses on disposal of short term financialinvestments

63 Other taxes, duties and similar expenses

64 Personnel expenses

65 Other operating expenses

66 Financial expenses

665 Foreign exchange losses666 Interest expense667 Discounts granted668 Other financial expenses

671 Expenses related to natural disasters and otherextraordinary events

impairment losses

681 Depreciation and provisions; adjustments forimpairment losses - operating expenses6811 Depreciation of non current assets

6812 Provisions

6813 Impairment losses on non current assets

6814 Impairment of current assets

686 Impairment losses and write down of financialassets6863 Impairment losses on financial non-currentassets6864 Impairment of financial current assets

6868 Amortisation of premiums on redemptionof debentures

691 Income tax

Class 7 - Revenue accounts

701 Sales of finished goods702 Sales of semi-finished goods703 Sales of residual products704 Services rendered705 Revenues from research studies706 Rental and royalty income707 Sale of goods purchased for resale708 Revenues from sundry activities709Trade discounts offered

the work in progress711 Revenues associated with the costs of the com-pleted production712 Revenues associated with the cost of services inprogress

721 Capitalised costs of intangible non-current assets722 Capitalised costs of tangible non-current assets74 Subsidies for operating activities

67 Extraordinary expenses

68 Depreciation and provisions; adjustments for

69 Income tax and other taxes

698 Other taxes not included above14

70 Net turnover

71 Revenues associated to the production cost of

72 Own work capitalised

741 Subsidies for operating activities

7412 Subsidies for raw materials and consum-ables7413 Subsidies for other external costs

7414 Subsidies for wages and salaries

7415 Subsidies for social security contributions

7416 Subsidies for other operating expenses

7417 Subsidies related to other income

7418 Subsidies related to interest payable

754 Bad debts written off and subsequently collected758 Other operating revenues7581 Compensations, fines and penalties7582 Gifts and subsidies received7583 Proceeds from disposal of assets and othercapital transactions7584 Amortisation of investment subsidies7588 Other operating revenues

761 Revenues from long term financial investments7611 Revenues from shares in affiliated entities

7613 Revenues from long term investments inassociates762 Revenues from short term financial investments763 Revenues from long term receivables764 Revenues on disposal of financial investments7641 Revenues on disposal of long term financialinvestments7642 Gains on disposal of short term financialinvestments765 Foreign exchange gains766 Interest income767 Discounts received768 Other financial revenues

771 Revenues from subsidies for extraordinaryevents and other similar revenues

depreciation or impairment losses781 Write back of provisions and adjustments foroperating impairment losses7812 Write back of provisions7813 Reversal of impairment losses onnon-current assets7814 Reversal of write-down of current assets

7411 Subsidies related to the turnover15

75 Other operating revenues

76 Financial revenues

77 Extraordinary revenues

78 Write back of provisions and adjustments for

7815 Revenues from negative goodwill786 Reversal of adjustments for impairment losses

7863 Reversal of impairment losses on financialnon-current assets7864 Reversal of write-down of financial currentassetsClass 8 - Special accounts80 Off-balance sheet accounts801 Commitments8011 Guarantees and endorsements8018 Other commitments802 Commitments received8021 Guarantees and endorsements8028 Other commitments received803 Other off-balance sheet accounts8031 Leased tangible assets8032 Assets held for processing or repair

8033 Assets held in custody

8034 Receivables written off but still followed up

8035 Inventory under the form of used smallinventory8036 Royalties, rents and similar debts

8037 Bills of exchange discounted beforematurity8038 State patrimony received for administration,concession and rented8039 Other off-balance sheet items804 Amortisation for the degree of non-usage of fixedassets8045 Amortisation for the degree of non-usageof fixed assets805 Interest for the leasing and other assimilatedcontracts not held till maturity8051 Interest payable

806 Certificates for green house gases emissions807 Contingent assets808 Contingent liabilities89 Balance sheet891 Opening balance sheet892 Closing balance sheet

90 Internal transactions901 Internal transactions relating to expenses902 Internal transactions related to costs of conver-sion903 Internal transactions relating to price differences

8052 Interest receivable16

Class 9 - Management accounts 17

921 Costs related to the core business922 Costs related to auxiliary activities923 Production overheads924 Administrative overheads925 Distribution costs

931 Cost of output933 Cost of work in progress

92 Cost accounts

93 Production cost

Plan comptableApartirdu 1er Janvier 2010 entrera en vigueur I'Ordre duMinistere des Finances OMFP 3055/2009 qui presentun nouveau plan de comptes, expose ci-dessous, et lesaspets suivants:

a la IV-eme Directive de la Communaute EconomiqueEuropeenne eta la Vll-eme Directive de la CommunauteEconomique Europeenne2.Criteres de taille pour la preparation d'Etats Finan-ciers:a)Les personnes morales qui a la date du bilan depas-sent deux des trois criteres suivants:

- total actif: 3.650.000 euros- chiffre d'affaires net: 7300.000 euros- nombre moyen de salaries pendant I'exercice finan-cier: 50preparent des etats financiers annuels qui contiennent:

-bilan;- compte de resultat;- tableau de variation des capitaux propres- etat des flux de tresorerie- notes explicatives aux etats financiers annuelsb)Les personnes morales qui, a la date du bilan, nedepassent pas deux des criteres de taille enonces ci-dessus preparent des etats financiers annuels simplifiescomprenant:-bilan simplifie- compte de resultat- notes explicatives aux etats financiers annuels simpli-fies. En option, elles peuvent preparer le tableau devariation des capitaux propres et/ou I'etat des flux detresorerie.3.L'audit des etats financiersLes etats financiers annuels prepares par les personnesmorales qui depassent deux destrois criteres sontaudites conformementa la loi.

Les etats financiers annuels prepares par les societespubliques serontaudites egalement, conformementala loi.Les etats financiers annuels simplifies sont verifiesconformementa la lois.

prepares selon les reglements comptables conformes alaVII-eme Directive de la Communaute Economique Eu-ropeenne. Une societe-mere est exoneree de preparerdes etats financiers annuels consolides si, a la date dubilan consolide, les societes comerciales qui seront con-solidees ne depassent pas ensemble deux des criteres

I.Les reglementations comptables sont conformes

4.Les etats financiers annuels consolides sont

suivants, ayanta la base les plus recentes de leurs etatsfinanciers annuels:- total actif: 17520.000 euros- chiffre d'affaires net: 35.040.000 euros- nombre moyen de salaries pendant I'exercice finan-cier: 250OMFP 3055/2009 a ete modifie et complete par OMFP2869/2010.Classe 1 - Comptes de capitaux

1011 Capital souscrit non verse1012 Capital souscrit-verse1015 Patrimoine des regies

104 Primes liees au capital social1041 Primes d'emission1042 Primes de fusion1043 Primes d'apport1044 Primes de conversion d' obligationsen actions105 Reserves de devaluation106 Reserves1061 Reserve legale1063 Reserves statutaires ou contractuelles

1065 Reserves representant I'excedent dereserves de devaluation1067 Reserves provenant des differences de tauxde change correles a I'investissement nette dans

1068Autres reserves

1081 Interet minoritaire - resultat de I'exercice financier109 Actions propres

1091 Actions propres a court terme1092 Actions propres a long terme1095 Actions de la societe absorbante detenuespar la societe absorbee

117 Report a nouveau1171 Report a nouveau representant le beneficenon-distribue ou la perte non-affectee1172 Report a nouveau provenantde I'adoptionpour la premiere fois des IAS, a I'exception de IAS

1174 Report a nouveau provenantde la correctiond' erreurs comptables1176 Report a nouveau provenantde la commu-tation a I'adoption des Reglements de Compt-abilite selon la Quatrieme Directive des Commu-

10 Capital et reserves1

101 Capital1

1016 Patrimoine public2

1064 Reserves de valeur juste3

une entite etrangere3

107 Reserves de conversion4

108 Interet minoritaire5

11 Report a nouveau

nautes Economiques Europeennes

121 Benefice ou perte129 Affectation du resultat14 Profit ou deficit du a remission,I'amortissement, la vente, le transfert libre ouI'annulation des instruments de capitaux propres141 Profit de la vente ou de I'annulation des instru-ments de capitaux propres149 Deficit lie a remission, le rachat, la vente, letransfert gratuit ou I'annulation des instrumentsde capitaux propres

151 Provisions1511 Provisions pour litiges1512 Provisions pour garanties donnees auxclients1513 Provisions pour renouvellement des im-mobilisations corporelles et pour d'autres actionssimilaires1514 Provisions pour restructurations1515 Provisions pour pensions et obligationssimilaires1516 Provisions pour impdts1518 Autres provisions

161 Emprunts par emission d'obligations1614 Emprunts externes par emissiond'obligations garanties par I'Etat1615 Emprunts externes par emissiond'obligations garanties par les banques1617 Emprunts internes par emissiond'obligations garanties par I'Etat1618 Autres emprunts par emission d'obligations162 Credits bancaires a long terme1621 Credits bancaires a long terme1622 Credits bancaires a long terme non-rem-bourses a I'echeance1623 Credits bancaires externes gouvernemen-taux1624 Credits bancaires externes garantis par I'Etat1625 Credits bancaires externes garantis par lesbanques1626 Credits accordes par I'Etat1627 Credits bancaires internes garantis par I'Etat166 Dettes rattachees aux immobilisations financieres1661 Dettes envers des parties liees1663 Dettes envers des societes detenant destitres de participation167 Autres emprunts et dettes assimilees168 Interets courus sur emprunts et dettes as-similees1681 Interets courus sur emprunts obligatairesconvertibles

12 Resultat de I'exercice financier

15 Provisions

16 Emprunts et dettes assimilees

1682 Interets courus sur credits bancaires a longterme1685 Interets courus sur dettes envers des par-ties liees1686 Interets courus sur dettes envers des socie-tes detenant des titres des participation

1687 Interets courus sur autres emprunts etdettes assimilees169 Primes de remboursement des obligationsClasse 2 - Comptes d'immobilisation

201 Frais de constitution203 Frais de developpement205 Concessions, brevets, licences, marques com-merciales et autres droits et valeurs similaires207 Fonds commercial

2075 Fonds commercial negatif208 Autres immobilisations incorporelles

211 Terrains et amenagements de terrains2111 Terrains2112Terrains amenages212 Constructions213 Installations techniques, moyens de transport,animaux et plantations2131 Equipements technologiques (machines,outillage et installations de travail)2132 Appareils et installations de mesure, con-trole et reglage2133 Moyens de transport2134 Animaux et plantations214 Mobilier, materiel bureautique, equipements deprotection des personnes et des biens et autresactifs corporels

223 Instalations techniques, moyens de transport,animaux et plantations224 Mobilier, materiel bureautique, equipements deprotection des personnes et des biens et autresactifs corporels

immobilisations231 Immobilisations corporelles en cours232 Avances versees sur immobilisations corporelles

233 Immobilisations incorporelles en cours234 Avances versees sur immobilisations incorpo-relles26 Immobilisations financieres261 Titres de participation dans des parties liees263 Immobilisations financieres sous forme

20 Immobilisations incorporelles

2071 Fonds commercial positif7

21 Immobilisations corporelles

22 Immobilisations corporelles en transit

23 Immobilisations en cours et avances pour les

265 Autres titres immobilises267 Creances immobilisees2671 Sommes dues par les parties liees2672 Interets courus sur sommes dues par lesparties liees2673 Creances rattachees aux participations2674 Interets courus sur creances rattachees auxparticipations2675 Prets a long terme2676 Interets courus sur prets a long terme2677 Obligations acquises lors d emissions pardes tiers.2678 Autres creances immobilisees2679 Interets courus sur autres creances immobilisees269 Versements restant a effectuer sur immobilisa-tions financieres2691 Versements restant a effectuer sur titres departicipations dans des parties liees2692 Versements restant a effectuer sur autretitres de participations2693 Versements restant a effectuer sur autresimmobilisations financieres

280 Amortissements des immobilisations incorporates2801 Amortissements des frais d'etablissement2803 Amortissements des frais de developpement2805 Amortissements des concessions, brevets,licences, marques commerciales et autres droitset valeurs similaires

2808 Amortissements des autres immobilisationsincorporelles281 Amortissements des immobilisations corporelles2811 Amortissements des amenagements de terrains2812 Amortissements des constructions2813 Amortissements des installations, moyensde transport, animaux et plantations2814 Amortissements desautres immobilisations corporelles29 Provisions pour depreciation des Immobilisa-tions ou depreciation pour les immobilisations290 Provisions pour depreciation des immobilisationsincorporates2903 Provisions pour frais de developpement2905 Provisions pour concessions, brevets,licences, marques commerciales etautres droitset actifs similaires2907 Provisions pour depreciation du fonds commercial

2908 Provisions pour depreciation des autresimmobilisations incorporates291 Provisions pour depreciation des immobilisations corporelles2911 Provisions pour depreciation des terrains etamenagements de terrains2912 Provisions pour depreciation des construc-

264Titres mis en equivalence8

28 Amortissements des immobilisations

2807 Amortissements du fonds commercial9

tions2913 Provisions pour depreciationn des installa-tions, materiels de transport, animaux et planta-tions2914 Provisions pour depreciation des autresimmobilisations corporelles293 Provisions pour depreciation des immobilisationsen cours2931 Provisions pour depreciation des immobili-sations corporelles en cours2933 Provisions pour depreciation des immobili-sations incorporelles en cours296 Provisions pour depreciation des immobilisationsfinancieres2961 Provisions pour depreciation des titres departicipation dans des parties liees2962 Provisions pour depreciation des immo-bilisations financieres sous forme d'interets departicipation2963 Provisions pour depreciation des autrestitres immobilises2964 Provisions pour depreciation des sommesdues par les parties liees2965 Provisions pour depreciation des creancesrattachees aux interets de participation2966 Provisions pour depreciation des prets along terme2968 Provisions pour depreciation des actionspropres-actifs immobilisesClasse 3 - Comptes de stocks eten-cours30 Stocks de matieres premieres et fournitures301 Matieres premieres302 Matieres et fournitures consommables3021 Matieres auxiliaires3022 Combustibles3023 Emballages3024 Pieces de rechange3025 Semences et fournitures pour plantation3026 Fourrage3028 Autres fournitures consommables303 Fournitures ayant la nature d'objets d'inventaire308 Ecarts de prix sur matieres premieres et con-sommables

321 Matieres premieres en transit322 Matieres consommables en transit323 Matieres sous la forme d'objets d'inventaire entransit326 Animaux en transit327 Marchandises en transit328 Emballages en transit

331 Produits en cours

32 Stocks en transit

33 Production en cours

332 Services en cours

341 Produits intermediates345 Produits finis346 Produits residuels348 Ecarts de prix sur produits

351 Matieres et fournitures detenues par des tiers354 Produits detenus par des tiers356 Animaux detenus par des tiers357 Marchandises detenues par des tiers358 Emballages detenus par des tiers

361 Animaux etvolailles368 Ecarts de prix sur animaux et volailles

371 Marchandises378 Ecarts de prix sur marchandises

381 Emballages388 Ecarts de prix sur emballages

en-cours391 Provisions pour depreciation des matierespremieres392 Provisions pour depreciation des consommables3921 Provisions pour depreciation des matieresconsommables3922 Provisions pour depreciation des fournituresayant la nature d'objets d'inventaire393 Provisions pour depreciation des en-cours deproduction394 Provisions pour depreciation des produits3941 Provisions pour depreciationdes produitsintermediaires3945 Provisions pour depreciation des produitsfinis3946 Provisions pour depreciation des produitsresiduels395 Provisions pour depreciation des stocks detenuspar des tiers3951 Provisions pour depreciation des matieres etfournitures detenues par de tiers3952 Provisions pour depreciation des produitsintermediaires detenus par des tiers3953 Provisions pour depreciation des produitsfinis detenus par des tiers3954 Provisions pour depreciation des produitsresiduels detenus par des tiers3956 Provisions pour depreciation des animauxdetenus par des tiers3957 Provisions pour depreciation des marchan-dises detenues par des tiers3958 Provisions pour depreciation des emballages

34 Stocks de produits

35 Stocks detenus par des tiers

36 Animaux

37 Marchandises

38 Emballages

39 Provisions pour depreciation des 'stocks et

detenus par des tiers396 Provisions pour depreciation des animaux397 Provisions pour depreciation des stocks de march-andises398 Provisions pour depreciation des EmballagesClasse 4 - Comptes de tiers

401 Fournisseurs403 Effets a payer404 Fournisseurs d'immobilisations405 Effets a payer aux fournisseurs d'immobilisations

408 Fournisseurs-factures non parvenues409 Fournisseurs - debiteurs4091 Fournisseurs - Avances versees sur achatsde biens ayant la nature de stocks4092 Fournisseurs -Avances versees sur presta-tions de services et execution de travaux

411 Clients4111 Clients4118 Clients douteux ou en litige413 Clients - Effects a recevoir418 Clients - Factures a etablir419 Clients crediteurs

421 Personnel - remunerations dues423 Personnel - aides materielles dues424 Participation du personnel aux benefices"

425 Avances accordees au personnel426 Droits du personnel non reclames427 Personnel - Saisie-arrets428 Personnel -Autres dettes et creances4281 Personnel-Autres dettes4282 Personnel -Autres creances

comptes rattaches431 Assurances sociales4311 Contribution de I'entreprise aux assurancessociales4312 Retenues salariales pour la retraite comple-mentaire4313 Contribution de I'entreprise aux assurancessociales sante4134 Retenues salariales pour assurances socia-les sante437 Chomage4371 Contribution de I'entreprise a la constitutiondu fonds de chomage4372 Retenues salariales pour le fonds dechomage438 Autres dettes et creances sociales4381 Autres dettes sociales

40 Fournisseurs et comptes rattaches

41 Clients et comptes rattaches

42 Personnel et comptes rattaches

43 Assurances sociales, protection sociale et

4382 Autres creances sociales

441 Impdt sur les benefices4411 Impdt courant sur les benefices

442Taxe sur la Valeur Ajoutee4423TVA a payer4424 Credit deTVA4426TVA deductible4427 TVA collectee4428TVA a regulariser444 Impdt sur les salaires445 Subventions4451 Subventions de gouvernment4452 Prets non-remboursables sous forme desubventions4458 Autres sommes regus sous forme de sub-ventions446 Autres impdts, taxes etversements assimiles447 Fonds speciaux - taxes et versements assimiles448 Etat, autres dettes et creances4481 Autres dettes envers leTresor4482 Autres creances sur leTresor Public45 Groupe et associes / actionnaires451 Reglement entre les parties liees4511 Reglement entre les parties liees4518 Interets courus sur reglements entre les par-ties liees453Transactions liees aux interets de participation4531 Transactions liees aux interets de participation4538 Interets courus sur les transactions avec lesassocies455 Sommes dues aux associes / actionnaires4551 Associes / actionnaires - comptes courants4558 Interets courus sur les associes / action-naires456 Associes / actionnaires - operations sur le capital

457 Associes - dividendes a payer458 Decomptes des operations faites en commun4581 Decomptes des operations faites en com-mun - passif4582 Decomptes des operations faites en com-mun -actif

461 Debiteurs divers462 Crediteurs divers

assimiles471 Charges constatees d'avance472 Produits constates d'avance473 Compte d'attente475 Subventions pour des investissements

44 Etat, fonds speciaux et comptes rattaches

4412 Impdt differe sur les benefices12

46 Debiteurs et crediteurs divers

47 Comptes de subvention, de regularisation et

4751 Subventions gouvernamentales pour desinvestissements4752 Emprunts non-remboursables sous la formedes subventions pour les investissements4753 Donations pour les investissements4754 Inventaires excedentaires sous la forme des immobilisations4758 D'autres sommes regues sous la forme desubventions pour les investissements

482 Operations entre sousunites

491 Provisions pour depreciation des creances sur legroupe et les associes495 Provisions pour depreciation des creances -provisions pour le groupe et les associes /actionnaires496 Provisions pour depreciation des creances dedebiteurs diversClasse 5 - Comptes de tresorerie

501 Placements financiers a court terme dans desparties connexes

505 Obligations emises et rachetees506 Obligations508 Autres placements a court terme et creancesassimilees5081 Autres titres de placement5088 Interets courus sur obligations et titres deplacement509 Versements restant a effectuer sur placementsfinanciers a court terme5091 Versements restant a effectuer sur place-ments a court terme dans des parties connexes5092 Versements restant a effectuer sur autresplacements financiers a court terme

511 Valeurs a I'encaissement5112 Cheques a I'encaissement5113 Effets a I'encaissement5114 Effets remis a I'escompte512 Comptes courants bancaires5121 Comptes en lei5124 Comptes en devises5125 Montants en rapprochement bancaire518 Interets5186 Interets courus a payer5187 Interets courus a recevoir519 Credits bancaires a court terme5191 Credits bancaires a court terme5192 Credits bancaires a court terme non rem-bourses a I'echeance5193 Credits externes gouvernementaux

48 Operations internes a I'entreprise481 Operations entre siege et sousunites

49 Provisions pour depreciation des creances

50 Placements a court terme

51 Banques

5194 Credits externes garantis par I'Etat5195 Credits externes garantis par des banques5196 Credits duTresor public5197 Credits internes garantis par I'Etat5198 Interets courus sur credits bancaires a courtterme

531 Caisse5311 Caisse en lei5314 Caisse en devises532 Autres valeurs5321 Timbres fiscaux et postaux5322 Cheques vacances5323Titres de transport5328 Autres valeurs

541 Accreditifs5411 Accreditifs en lei5412 Accreditifs en devises

58 Virements internes581 Virements internes59 ajustements pour depreciation des comptes de tresorerie591 ajustements pour depreciation des placementes financiares dans des parties connexes595 ajustements pour depreciation des obligations emises et rachetees596 ajustements pour depreciation des obligatiions598 ajustements pour depreciation des autres placements financiers a court terme et creancesClasse 6 - Comptes de charges

601 Matieres premieres602 Matieres consommables6021 Fournitures auxiliaires6022 Combustibles6023 Emballages

6024 Pieces de rechange6025 Semences et fournitures pour plantation

6026 Fourrage6028 Autres matieres consommables

603 Fournitures ayant la nature d'objets d'inventaire

604 Fournitures non stockees605 Energie et eau606 Animaux et volailles607 Marchandises608 Emballages609 Rabais, remises et ristournes commercialesobtenus

611 Entretien et reparations612 Redevances, locations de gestion et loyers

53 Caisse

54 Accredit if s

542 Avances de tresorerie13

60 Achats stockes

61 Charges des services exterieurs

613 Primes d'assurance614 Etudes et recherches

621 Personnel exterieur a I'entreprise622 Commissions et honoraires623 Representation et publicite624 Transport de biens et du personnel625 Deplacements, detachements ettransferts626 Frais postaux et de telecommunications627 Services bancaires et assimiles628 Autres services exterieurs

assimiles635 Autres impots, taxes et versements assimiles

641 Remunerations du personnel642 Bons dejeuner des employes

643 Primes representant la participation dupersonnel au profit644 Charges representant la remuneration en actionsprop res645 Cotisations de securite sociale et organismessociaux6451 Cotisations de I'entreprise a la securitesociale6452 Cotisations de I'entreprise au fonds dechdmage6453 Cotisations de I'entreprise aux assurancesde sante6456 Contribution de la societe aux plans deretraites facultatifs6457 Contribution de la societe aux primesd'assurance maladie volontaire64 58 Autres charges d'assu ranee etde protec-tion sociale

652 Protection de I'environnement654 Pertes sur creances658 Autres charges d'exploitation6581 Dedommagements, amendes etpenalites6582 Donations et subventions accordees6583 Valeur nette des actifs cedes et autresoperations de capital6588 Autres charges d'exploitation

663 Pertes sur creances liees a des participations

664 Charges sur cession d'actifs financiers6641 Charges sur cession des immobilisationsfinancieres6642 Pertes sur cession de placements finan-ciers a court terme

62 Charges d'autres services exterieurs

63 Charges d'autres impots, taxes et versements

64 Charges de personnel

65 Autres charges d'exploitation

66 Charges financieres

665 Pertes de change666 Interets667 Escomptes accordes668 Autres charges financieres

671 Calamites et autres evenements extraordinaires

provisions; ajustements pour depreciation ouperte de valeur681 Charges d'exploitation d' amortissements, provi-sions et ajustements pour depreciation6811 Dotations aux amortissements des immo-bilisations6812 Dotations aux provisions

6813 Dotations aux ajustements pour deprecia-tion des immobilisations6814 Dotations aux provisions pour depreciationdes actifs circulants686 Charges financieres d'amortissements et ajuste-ments pour perte de valeur6863 Dotations aux ajustements pour deprecia-tion des immobilisations financieres6864 Dotations aux ajustements pour deprecia-tion des actifs circulants financiers6868 Dotations aux amortissements des primesde remboursement des obligations

691 Impots sur les benefices698 Autres charges d'impdts non incluses dans les

Classe 7 - Comptes de produits

701 Ventes de produits finis702Ventes de produits intermediates703 Ventes de produits residuels704Travaux et prestations de services705 Etudes et recherches706 Redevances, locations de gestion et loyers707 Ventes de marchandises708 Produits des activites diverses709 Rabais, remises et ristournes accordes parI'entreprise

ou produits711 Variation des stocks produits

712 Variation des en-cours de production de services

721 Immobilisations incorporates722 Immobilisations corporelles74 Subventions d'exploitation

67 Charges extraordinaires

68 Dotations aux amortissements et aux

69 Impots sur les benefices et autres impots

postes precedents14

70 Chiffre d'affaires net

71 Variation des stocks en cours de production

72 Production imobilisee

741 Subventions d'exploitation7411 Subventions d'exploitation afferentes au

7412 Subventions d'exploitation pour matierespremieres et consommables7413 Subventions d'exploitation pourautrescharges externes7414 Subventions d'exploitation pour remunera-tion du personnel7415 Subventions d'exploitation pour chargessociales7416 Subventions pourautres chargesd'exploitation7417 Subventions d'exploitation afferentes auxautres produits7418 Subventions d'exploitation pour interets

754 Rentrees sur creances amorties et debiteurs divers758 Autres produits d'exploitation7581 Dedommagements, amendes etpenalites7582 Donations et subventions regues7583 Cession d'actifs et autres operations decapital7584 Subventions d'investissement7588 Autres produits d'exploitation

761 Produits des immobilisations financieres7611 Revenus des titres de participation dansdes parties liees7613 Revenus des titres de participation

762 Revenus des placements financiers a court terme763 Revenus des creances immobilisees764 Produits sur cession des actifs financiers7641 Cession d'immobilisations financieres

7642 Cession de placements financiers a courtterme765 Gains de change766 Interets767 Escomptes obtenus768 Autres produits financiers

771 Subventions pour evenements exceptionnels etautres produits similaires

depreciation ou perte de valeur781 Reprises de provisions et ajustements lies pertede valeur d'exploitation7812 Reprises de provisions7813 Reprises de provisions pour depreciationdes immobilisations7814 Reprises de provisions pour depreciation

chiffre d'affaires15

75 Autres produits d'exploitation

76 Produits financiers

77 Produits exceptionnels

78 Reprises de provisions et ajustements de

des actifs circulants7815 Amortissement du fonds commercial negatif786 Reprises d'ajustements dus a depreciation -produits financiers7863 Reprises de provisions pour depreciationdes immobilisations financieres7864 Reprises de provisions pour depreciationdes actifs circulantsClasse 8 - Comptes speciaux80 Comptes hors bilan801 Engagements accordes8011 Nantissements et garanties accordes8018 Autres engagements accordes802 Engagements regus8021 Nantissements et garanties regus8028 Autres engagements regus803 Autres comptes hors bilan8031 Immobilisations corporelles en location8032 Fournitures regues pour transformation oureparation8033 Fournitures en depot ou en consignation

8034 Debiteurs hors bilan pour lesquels les pour-suites continuent8035 Stocks sous le forme d'objets d'inventaireutilises8036 Redevances, locations de gestion, loyers etautres dettes assimilees8037 Effets escomptes non echus

8038 Biens publics regus en administration,concession et location8039 Autres valeurs hors bilan804 Amortissement pour le degre de non-utilisationd'immobilisation8045 Amortissement pour le degre denon-utilisation d'immobilisation805 Interet pour leasing et autres contractsassimilees non arrivesa maturite8051 Intereta payer

806 Certificats pour remission de gas a effet de serre807 Actifs conditionnels808 Passifs conditionnels89 Bilan891 Bilan d'ouverture892 Bilan de cloture

90 Decomptes internes901 Decomptes internes concernant les charges902 Decomptes internes concernant la productionobtenue903 Decomptes internes concernant les ecarts deprix

8052 Interet a recevoir16

Classe 9 - Comptes de gestion 17

921 Charges des I'activite principale922 Charges des activites auxiliaires923 Charges indirectes de production924 Frais generaux925 Charges de distribution

931 Cout de la production obtenue933 Cout de la production en cours

92 Comptes de calcul

93 Cout de production