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JD LXQLORUúLYDORDUHDWRWDO DDF LXQLORUQRLHPLVHFHIDFRELHFWXODFHVWHLRSHUD LXQL
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521
'HWHUPLQDUHDYDORULLWRWDOHDREOLJD LXQLORU
REOLJD LXQL×521REOLJD LXQH 521
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DF LXQL×521DF LXQH 521
'HWHUPLQDUHDSULPHLGHFRQYHUVLHDREOLJD LXQLORUvQDF LXQL
521–521 521


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521
Împrumuturi din emisiuni
GHREOLJD LXQL 521
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521
3ULPHGHFRQYHUVLHD
REOLJD LXQLORUvQDF LXQL
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ID GHDFWLYLWDWHDVDFkQGVHUHGXFLQYHVWL LLOHvQWUXQDQXPLWVHFWRUSURGXFWLYHWF
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DF LXQL ILH SULQ UHGXFHUHD YDORULL QRPLQDOH D DF LXQLORU vQ DPEHOH FD]XUL vQUH
JLVWU ULOHFRQWDELOHILLQG

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SULYLQGFDSLWDOXO vQE QFL
$FRSHULUHD SLHUGHULORU vQUHJLVWUDWH vQ DQLL DQWHULRUL VH UHDOL]HD] SH VHDPD
capitalului social, când nivelul acestora este foarte ridicat, pentru a fi absorbit pe
VHDPDUH]HUYHORUVDXDOWRUY UV PLQWHSHQWUXUHvQWUHJLUHDFDSLWDOXOXL
([HPSOX6HDFRSHU SLHUGHUHDGH521SHVHDPDFDSLWDOXOXLVRFLDO
521
&DSLWDOVXEVFULVY UVDW 5H]XOWDWXOUHSRUWDWUHSUH]HQ
tând profitul nerepartizat
VDXSLHUGHUHDQHUHFXSHUDW

,,&RQWDELOLWDWHDSULPHORUGHFDSLWDO

(YLGHQ DFRQWDELO DSULPHORUGHFDSLWDOVHUHDOL]HD] FXDMXWRUXOFRQWXOXLVLQWHWLF
GHJUDGXO,Ä3ULPHGHFDSLWDO´FDUHHVWHVWUXFWXUDWvQXUP WRDUHOHFRQWXULVLQWHWLFH
GHJUDGXO,,
–3ULPHGHHPLVLXQHDFHVWHDUHSUH]LQW GLIHUHQ DGLQWUHSUH XOGHHPLVLXQH
PDLPDUHúLYDORDUHDQRPLQDO DDF LXQLORUPDLPLF
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FRQWDELO PDL PDUH úL YDORDUHDQRPLQDO DDF LXQLORUPDLPLF VWDELOLW FXRFD]LD
RSHUD LXQLORUGHIX]LXQHDVRFLHW LORU
– 3ULPH GH DSRUW DFHVWHD UHSUH]LQW GLIHUHQ D GLQWUH YDORDUHD DSRUWXULORU
PDLPDUHúLYDORDUHDQRPLQDO DDF LXQLORUFRUHVSXQ] WRDUHDFHVWRUDSRUWXUL


–3ULPHGHFRQYHUVLHDREOLJD LXQLORUvQDF LXQLDFHVWHDUHSUH]LQW GLIHUHQ D
GLQWUH YDORDUHD vPSUXPXWXOXL REOLJDWDU PDL PDUH úL YDORDUHD QRPLQDO D DF LXQLORU
HPLVHFRUHVSXQ] WRDUHvPSUXPXWXOXLUHVSHFWLY
$FHVWHFRQWXULDXIXQF LHFRQWDELO GHSDVLYúLVHFUHGLWHD] FXSULPHOHVWDELOLWH
FX RFD]LD IX]LXQLL HPLVLXQLL DSRUWXULORU vQ QDWXU VDX FX RFD]LD FRQYHUVLHL
REOLJD LXQLORU vQ DF LXQL 6H GHELWHD] FX YDORDUHD SULPHORU WUDQVIHUDWH OD UH]HUYH VDX
vQFRUSRUDWH vQ FDSLWDOXO VRFLDO 6ROGXO FRQWXULORU UHSUH]LQW SULPHOH UHVSHFWLYH
neîncorporate la capitalul social sau la rezerve.
([HPSOXSULYLQGFRQVWLWXLUHDSULPHORUGHDSRUW
2VRFLHWDWHFRPHUFLDO SULPHúWHFDDSRUWvQQDWXU RLQVWDOD LHWHKQRORJLF DF UHL
YDORDUH D IRVW HVWLPDW OD 521 3HQWUX DFHVW DSRUW DX IRVW HPLVH GH
DF LXQL SUH XO GH HPLVLXQH ILLQG GH 521DF LXQH 9DORDUHD QRPLQDO D XQHL
DF LXQLHVWHGH521DF LXQH
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1. înregistrarea subscrierii:
521
'HFRQW ULFXDVRFLD LL
SULYLQGFDSLWDOXO 521
&DSLWDOVXEVFULV DF LXQL×
QHY UVDW 521DF LXQH

521
3ULPHGHDSRUW DF LXQL×
521DF LXQH
vQUHJLVWUDUHDY UV ULLDSRUWXOXLvQQDWXU
521
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WUDQVSRUWDQLPDOHúLSODQWD LL SULYLQGDSRUWXO

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521

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5HHYDOXDUHD UHSUH]LQW vQORFXLUHD YDORULL QHWH FRQWDELOH D EXQXULORU HYDOXDWHFX
YDORDUHDUHDO DDFHVWRUDFDUHSRDUW GHQXPLUHDGHYDORDUHMXVW ÌQFD]XOWHUHQXULORUúL
DOFO GLULORUYDORDUHDMXVW HVWHUHSUH]HQWDW GHYDORDUHDGHSLD DDFHVWRUDVWDELOLW GH
SHUVRDQHDXWRUL]DWHVDXGHFRVWXOGHvQORFXLUHPDLSX LQDPRUWL]DUHDDIHUHQW vQFD]XO
vQFDUHYDORDUHDGHSLD QXSRDWHILLGHQWLILFDW 5HHYDOXDUHDSRDWHILGLVSXV SULQDFWH
QRUPDWLYHGXS FXPXUPHD]
–GDF YDORDUHDMXVW VHPRGLILF vQPRGVHPQLILFDWLYVHLPSXQHHIHFWXDUHDGH
UHHYDOX ULDQXDOH
– în caz contrar, se impune efectuDUHDGHUHHYDOX ULODLQWHUYDOHGHWLPSGHDQL


([HPSOX
2VRFLHWDWHGH LQHXQPLMORFGHWUDQVSRUWDF UXLYDORDUHFRQWDELO GHLQWUDUHHVWH
GH5213ULQDFWHQRUPDWLYHVHGHFLGHUHHYDOXDUHDDFWLYHORUVRFLHW LL/DGDWD
UHHYDOX ULL DPRUWL]DUHD DIHUHQW PLMORFXOXL GH WUDQVSRUW HUD GH 521 'H
DVHPHQHD YDORDUHD MXVW GHWHUPLQDW GH SHUVRDQHOH FRPSHWHQWH YDORDUHD DIHUHQW
PLMORFXOXLGHWUDQVSRUWDIRVWVWDELOLW OD
D521
E521
6 VHvQUHJLVWUH]HUH]HUYHOHGLQUHHYDOXDUHvQFHOHGRX FD]XULSUH]HQWDWHPDLVXV
DYDORDUHDFRQWDELO QHW HVWHUH]XOWDWXOGLIHUHQ HLGLQWUHYDORDUHDFRQWDELO GH
LQWUDUHúLDPRUWL]DUHDFDOFXODW 521–521 521
YDORDUHDMXVW 521
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FRQWDELO GHLQWUDUH 521–521 521
vQUHJLVWUDUHDFRQWDELO HVWH
521
,QVWDOD LLWHKQLFHPLMORDFHGH 5H]HUYHGLQUHHYDOXDUH
WUDQVSRUWDQLPDOHúLSODQWD LL
EYDORDUHDFRQWDELO QHW 521

YDORDUHDMXVW 521
VH GHWHUPLQ VF GHUHD HOHPHQWXOXL GH DFWLY 521 – 521
521
vQUHJLVWUDUHDFRQWDELO HVWH
521
5H]HUYHGLQUHHYDOXDUH ,QVWDOD LLWHKQLFHPLMORDFHGH
WUDQVSRUWDQLPDOHúLSODQWD LL
5H]HUYHOH GLQ UHHYDOXDUH VXQW PHQ LQXWH FD VWUXFWXU GH FDSLWDOXUL SURSULL SkQ
FkQGEXQXULOHODFDUHVHUHIHU VXQWDPRUWL]DWHLQWHJUDOVDXVXQWUHDOL]DWHSULQYkQ]DUH
(YLGHQ DFRQWDELO DUH]HUYHORUGLQUHHYDOXDUHVHUHDOL]HD] FXDMXWRUXOFRQWXOXL
105 „Rezerve din reevaluare”. Plusul rezultat din reevaluare este inclus în rezultatul
UHSRUWDW OD FDVDUHDFHGDUHD DFWLYXOXL VDX SH P VXUD XWLOL] ULL GH F WUH VRFLHWDWH D
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/D GDWD YkQ] ULL DFWLYXOXL SH OkQJ FHOHODOWH vQUHJLVWU UL FRQWDELOH DIHUHQWH
DFHVWHLRSHUD LXQLVHYDDYHDvQYHGHUHúLYLUDUHDUH]HUYHORUGLQUHHYDOXDUHODUH]HUYH
521
5H]HUYHGLQUHHYDOXDUH Rezerve reprezentând
VXUSOXVXOGLQUH]HUYH
GLQUHYDOXDUH


,,&RQWDELOLWDWHDUH]HUYHORU

$VLJXUDUHD P VXULORU VXSOLPHQWDUH GH SURWHF LH vPSRWULYD SLHUGHULORU VH
UHDOL]HD] SULQLQWHUPHGLXOUH]HUYHORU
(YLGHQ D FRQWDELO D UH]HUYHORU VH UHDOL]HD] FX DMXWRUXO FRQWXOXL GH SDVLY
Ä5H]HUYH´FRQWFHVHFUHGLWHD] SHVHDPDSURILWXOXLEUXWSURILWXOXLQHWVDXD
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&RQWXOÄ5H]HUYH´HVWHVWUXFWXUDWvQSDWUXFRQWXULVLQWHWLFHGHJUDGXO,,úL
DQXPH
• 1061 – „Rezerve legale”; acestea se constituie SH VHDPD SURILWXOXL EUXW SULQ
DORFDUHDDFHOSX LQGLQDFHVWDSkQ FkQGVHDWLQJHGLQQLYHOXOFDSLWDOXOXLVRFLDO
DOXQHLVRFLHW L
([HPSOX
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OHJDOHSULYLQGFRQVWLWXLUHDUH]HUYHORUOHJDOH
521
5HSDUWL]DUHDSURILWXOXL 5H]HUYHOHJDOH
• 1063 – „Rezerve statutare sau contractuale.”
• 1064 –Ä5H]HUYHGHYDORDUHMXVW ´DFHVWFRQWDSDUHQXPDLvQVLWXD LLOHIL
QDQFLDUHDQXDOHFRQVROLGDWH
• 1065 – „Rezerve reprezentând surplusul realizat din rezerve din reevaluare”;
• 1068 – „Alte rezerve.”
0DMRULWDWHDUH]HUYHORUPHQ LRQDWHPDLVXVVHFRQVWLWXLHSHVHDPDSURILWXOXLQHW
în conformitate cu prevederile statutare (cazul rezervelor statutare sau contractuale) sau
FXGHFL]LLOHOXDWHGHDF LRQDUL(OHSRWILIRORVLWHSHQWUXDFRUGDUHDGHGLYLGHQGHvQDQLL
FH VH VROGHD] FX SLHUGHUL SHQWUX FUHúWHUHD FDSLWDOXOXL VRFLDO SHQWUX DFRSHULUHD
SLHUGHULORUHWF
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VHSRWPDMRUDSHVHDPDSURILWXOXLQHW
521
5HSDUWL]DUHDSURILWXOXL 521
5H]HUYHOHJDOH
521
5H]HUYHVWDWXWDUHVDX
FRQWUDFWXDOH
521
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521
5H]XOWDWXOUHSRUWDWUHSUH 521
5H]HUYHOHJDOH zentând profitul nerepartizat,
UHVSHFWLYSLHUGHUHD
QHUHFXSHUDW

521
$OWHUH]HUYH

,,&RQWDELOLWDWHDUH]XOWDWXOXLUHSRUWDW

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Ä5H]XOWDWXOUHSRUWDW´$FHVWFRQWVHGHELWHD] FX
– SLHUGHULOH vQUHJLVWUDWH vQ H[HUFL LLOH SUHFHGHQWH D F URU GHFL]LH SULYLQG
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– SLHUGHULOH GDWRUDWH PRGLILF ULORU GH SROLWLFL FRQWDELOH úL FRUHFW ULL HURULORU
fundamentale depistate în contabilitate;
– SLHUGHULOH GH YDORDUH FDX]DWH GH RSHUD LXQLOH GH UHHYDOXDUH D WHUHQXULORU úL
PLMORDFHORUIL[H
–SURILWXOQHWUHDOL]DWvQH[HUFL LLOHILQDQFLDUHGHVWLQDWFUHúWHULLFDSLWDOXOXLVRFLDO
VDXUH]HUYHORU
–GLYLGHQGHOHDFRUGDWHDF LRQDULORUGLQSURILWXORE LQXWvQDQLLSUHFHGHQ L
&RQWXOÄ5H]XOWDWXOUHSRUWDW´VHFUHGLWHD] FXSURILWXORE LQXWODILQHOHH[HUFL LXOXL
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UH]XOWDWXO XQHL VRFLHW L FD XUPDUH D PRGLILF ULORU GH SROLWLF FRQWDELO D FRUHFW ULL
HURULORU IXQGDPHQWDOH GHSLVWDWH D VXUSOXVXOXL UHDOL]DW GLQ UH]HUYH GLQ UHHYDOXDUH
SUHFXPúLDSLHUGHULORUUHDOL]DWHvQH[HUFL LLOHILQDQFLDUHSUHFHGHQWHFDUHUHGXFYDORDUHD
FDSLWDOXOXLVRFLDO
([HPSOH
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DUHSRUWDUHDVXPHLGH521FHUHSUH]LQW RSDUWHGLQSURILWXORE LQXWOD
finele anului recent încheiat;
E ILQDQ DUHD SLHUGHULL vQUHJLVWUDWH OD ILQHOH DQXOXL UHFHQW vQFKHLDW vQ VXP GH
521
a) înregistrarea profitului nerepartizat
521
3URILWúLSLHUGHUH 5H]XOWDWXOUHSRUWDWUeprezentând
SURILWXOQHUHSDUWL]DWUHVSHFWLY
SLHUGHUHDQHDFRSHULW
b) înregistrarea pierderii neacoperite

521
Rezultatul reportat reprezentând 3URILWúLSLHUGHUH
SLHUGHUHDQHUHFXSHUDW


8OWHULRUVRFLHWDWHDFRPHUFLDO GHFLGH
D UHSDUWL]DUHD SURILWXOXL GXS FXP XUPHD] 521 SHQWUX FUHúWHUHD
UH]HUYHORU OHJDOH 521 SHQWUX DFRUGDUHD GH GLYLGHQGH LDU GLIHUHQ D SHQWUX
FUHúWHUHDFDSLWDOXOXLVRFLDO
E DFRSHULUHD SLHUGHULL GXS FXP XUPHD] 521 SH VHDPD UH]HUYHORU
OHJDOH521SHVHDPDSURILWXOXLQHWRE LQXWúL521SHVHDPDUHGXFHULL
FDSLWDOXOXLVRFLDO
DvQUHJLVWUDUHDUHSDUWL] ULLSURILWXOXL
521
5H]XOWDWXOUHSRUWDW 521
reprezentând profitul 5H]HUYHOHJDOH
QHUHSDUWL]DWUHVSHFWLY
SLHUGHUHDQHDFRSHULW 'LYLGHQGHGHSODW 521
521
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b) înregistrarea acoperirii pierderii

521
5H]XOWDWXOUHSRUWDWUHSUH 521
5H]HUYHOHJDOH zentând profitul nerepar
WL]DWUHVSHFWLYSLHUGHUHD
QHDFRSHULW
521
3URILWúLSLHUGHUH

&DSLWDOXOVXEVFULVY UVDW 521

,,&RQWDELOLWDWHDUH]XOWDWXOXLH[HUFL LXOXL

3RWULYLWSUHYHGHULORUOHJDOHSURILWXOVDXSLHUGHUHDVHVWDELOHVFOXQDU'LQDFHDVW
FDX] FRQWXULOHGHFKHOWXLHOLúLFRQWXULOHGHYHQLWXULVHvQFKLGSURYL]RULXSULQUH]XOWDWXO
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5H]XOWDWXO H[HUFL LXOXL VH GHWHUPLQ FD GLIHUHQ vQWUH YHQLWXULOH úL FKHOWXLHOLOH
H[HUFL LXOXLDYkQGXVHvQYHGHUHJHQHUDUHDDFHVWRUDúLQXGDWDvQFDV ULLVDXSO LLORU
$FHDVWDvQVFRSXOUHVSHFW ULLSULQFLSLXOXLLQGHSHQGHQ HLH[HUFL LXOXLFHSUHYHGHOXDUHD
vQFDOFXOXOUH]XOWDWXOXLH[HUFL LXOXLQXPDLDDFHORUFKHOWXLHOLúLYHQLWXULFRUHVSXQ] WRDUH
H[HUFL LXOXL ILQDQFLDU UHVSHFWLY I U D VH LQH VHDPD GH GDWD vQFDV ULL VXPHORU VDX D
HIHFWX ULLSO LORU
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YHQLWXULWRWDOHvQVXP GH521GLQFDUHYHQLWXULQHvQFDVDWH521úL
cheltuieli totale în valoare de:
D521GLQFDUHFKHOWXLHOLVHUYLFLLQHDFKLWDWH521
E521GLQFDUHFKHOWXLHOLVHUYLFLLQHDFKLWDWH521


DGHWHUPLQDUHDUH]XOWDWXOXLH[HUFL LXOXL
521
&RQWXULGHYHQLWXUL 521
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521
3URILWúLSLHUGHUH
6HREVHUY F vQXUPDDFHVWHLRSHUD LXQLGHvQFKLGHUHDFRQWXOXLGHYHQLWXULúL
cheltuieli, societatea a înregistrat un profit de 1.000 RON.
EGHWHUPLQDUHDUH]XOWDWXOXLH[HUFL LXOXL
521
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521
3URILWúLSLHUGHUH
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(YLGHQ D SURILWXOXL VDX SLHUGHULL vQ FXUVXO XQXL H[HUFL LX ILQDQFLDU VH LQH FX
DMXWRUXO FRQWXOXL ELIXQF LRQDO Ä3URILW úL SLHUGHUH´ DFHVW FRQW VH GHELWHD] FX
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GHVWLQDW UHSDUWL] ULL FX SURILWXO QHW UHDOL]DW vQ H[HUFL LLOH ILQDQFLDUH DQWHULRDUH
QHUHSDUWL]DWúLFXSLHUGHUHDUHSDUWL]DW GLQH[HUFL LXOILQDQFLDUDQWHULRUDFRSHULW GLQ
SURILWXORE LQXWvQSHULRDGDFXUHQW VHFUHGLWHD] FXVROGXOFUHGLWRUDOFRQWXULORUGH
YHQLWXULúLFXSLHUGHULOHUHDOL]DWHvQH[HUFL LLOHSUHFHGHQWHFHUHGXFQLYHOXOFDSLWDOXOXL
VRFLDOVDXFDUHQXDXIRVWUHSDUWL]DWH

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bugetul statului, în schimbul rHVSHFW ULL GH F WUH VRFLHWDWH D XQRU DQXPLWH FRQGL LL
UHIHULWRDUH OD DFWLYLWDWHD GH H[SORDWDUH 6XQW DVLPLODWH VXEYHQ LLORU SHQWUX LQYHVWL LL
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ID GHFDUHVRFLHWDWHDVHREOLJ V vQGHSOLQHDVF DQXPLWHFRQGL LLLPSXVHVHLQFOXGGH
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b) închiderea conturilor de venituri

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a) constituirea rezervelor legale din profitul brut înainte de impozitare:

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c) acoperirea pierderilor înregistrate în anii anteriori

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SLHUGHULQHUHFXSHUDWH

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