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
60220001 CHELTUIELI COMBUSTIBILI - DEDUCTIBIL
60240100 CH. PIESE SCH. AUTO DEDUCTIBILE
60240101 CH. PIESE SCH. AUTO NEDEDUCTIBILE
60280300 IMPRIM REGIM SPECIAL DEDUCTIBILE
60280301 IMPRIM REGIM SPECIAL NEDEDUCTIBILE
60280800 ALTE CONSUMABILE ALTE CONSUMABILE
60280801 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 NEDEDUCTIBILE
60402000 CHELTUIELI COMBUSTIBIL RETEA DEDUCTIBILA
60402001 CHELTUIELI COMBUSTIBIL RETEA NEDEDUCTIBIL
60403000 CHELT.COMBUSTIBILI ADMIN DEDUCTIBILA
60403001 CHELT.COMBUSTIBILI ADMIN NEDEDUCTIBIL
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
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 SITE-URI DEDUCT
61102001 INTRETINERE, REPARATII, SUPPORT SERVICES SITE-URI NEDEDUCT
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 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
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
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 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
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
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) DEDUCTIBILE
62807001 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
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. DEDUCTIBILA
62822001 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 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- DEDUCTIBILE
62842001 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 SHOWROOM+URI CST DEDUCTIBILE
62846001 SERVICE SHOWROOM+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
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 NETWORK DEDUCTIBILE
62856001 INTRETINERE HW & SW NETWORK 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 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-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
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- DEDUCTIBILE
64580101 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- NEDEDUCTIBILE
64580201 CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA PROVIZION- NEDEDUCTIBILE
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 - DEDUCTIBIL
65880291 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - NEDEDUCTIBIL
66501000 DIFERENTE NEFAV.CURS DEDUCTIBILE
66501001 DIFERENTE NEFAV.CURS NEDEDUCTIBILE
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
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
70420110 INTERNET DATA REVENUE
70422110 CONV NAT. IN RETEA
70422120 CONV NAT AFARA RETEA
70422130 CONV.NAT.AF.RET.FIX
70422200 CONVORBIRI INTERNAT
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 JURID
70431100 INTERNET DATA REVENUE
70432110 CONV. NAT. IN RETEA
70432120 CONV NAT AFARA RETEA
70432130 CONV.NAT.AF.RET.FIX
70432200 CONVORBIRI INTERNAT
70432300 CONVORBIRI ROAMING
70433000 VENITURI SMS
70434000 MESAGERIE VOCALA
70435000 ALTE SERVICII
70436000 ALTE CREDITE
70437000 VENITURI TAXA REZILE
70438000 VENITURI DEZACTIVARI
70439000 WAP GPRS
70441110 CONV NAT. IN RETEA
70441120 CONV NAT AFARA RETEA
70441130 CONV.NAT.AF.RET.FIX
70441200 CONVORBIRI INTERNAT
70441300 CONVORBIRI ROAMING
70441400 VENITURI SMS
70441500 MESAGERIE VOCALA
70441600 ALTE SERVICII
70441700 ALTE CREDITE
70441800 WAP GPRS
70441900 INTERNET DATA REVENUE
70442110 CONV NAT. IN RETEA
70442120 CONV NAT AFARA RETEA
70442130 CONV.NAT.AF.RET.FIX
70442200 CONVORBIRI INTERNAT
70442300 CONVORBIRI ROAMING
70442400 VENITURI SMS
70442500 MESAGERIE VOCALA
70442600 ALTE SERVICII
70442700 ALTE CREDITE
70442800 WAP GPRS
70442900 INTERNET DATA REVENUE
70450000 VENITURI ROAMING
70460000 ALTE VENITURI
70470000 VENITURI SMS
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 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 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
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
23.12.2009 Dynamic List Display 1
Cl. CoCd G/L Acct AuGr Acctg clerk Lst int.rn Date Created by
200 RO10 60771000 #N/A 25.11.2009GAVRILIR
200 RO10 60771001 #N/A 25.11.2009GAVRILIR
200 RO10 60772000 #N/A 25.11.2009GAVRILIR
200 RO10 60772001 #N/A 25.11.2009GAVRILIR
200 RO10 60773000 #N/A 25.11.2009GAVRILIR
200 RO10 60773001 #N/A 25.11.2009GAVRILIR
200 RO10 65840200 #N/A 17.03.2009KONTOEL
200 RO10 65840201 #N/A 17.03.2009KONTOEL
200 RO10 65840300 #N/A 17.03.2009KONTOEL
200 RO10 65840301 #N/A 17.03.2009KONTOEL
200 RO10 89100000 #N/A 06.05.2009CERNEANI
200 RO10 89200000 #N/A 06.05.2009CERNEANI
200 RO10 90000118 #N/A 17.03.2009KONTOEL
200 RO10 90000212 #N/A 17.03.2009KONTOEL
200 RO10 90000290 #N/A 17.03.2009KONTOEL
200 RO10 90000999 #N/A 17.03.2009KONTOEL
200 RO10 90001991 #N/A 17.03.2009KONTOEL
200 RO10 90002812 #N/A 17.03.2009KONTOEL
200 RO10 90004412 #N/A 17.03.2009KONTOEL
200 RO10 90471999 #N/A 17.03.2009KONTOEL
200 RO10 99000401 #N/A 17.03.2009KONTOEL
200 RO10 99000408 #N/A 22.05.2009KONTOEL
200 RO10 99000409 #N/A 22.05.2009KONTOEL
200 RO10 99000411 #N/A 17.03.2009KONTOEL
200 RO10 99000418 #N/A 22.05.2009KONTOEL
200 RO10 99999991 #N/A 13.10.2009VARVAKY
200 RO10 99999993 #N/A 28.10.2009VARVAKY
200 RO10 99999994 #N/A 09.09.2009VARVAKY
200 RO10 99999995 #N/A 07.05.2009CHATZRO
200 RO10 99999996 #N/A 15.04.2009VARVAKY
200 RO10 99999997 #N/A 14.04.2009CHATZRO
200 RO10 99999998 #N/A 14.04.2009CHATZRO
200 RO10 99999999 #N/A 14.04.2009VARVAKY
23.12.2009 Dynamic List Display 1
Plan. groupLevel FBI FStGroup House Bk Acct ID E/R diff. keyRecon.ID Tx G/L account additional text
G003 -
G003 -
G003 -
G003 -
G003 -
G003 -
G004 -
G004 -
G004 -
G004 -
G004 -
G004 -
G001
G001
G001
G001
G001
G001
G001
G001
G067 K
G067 K
G067 K
G067 D
G067 D
G001
G004 -
G001
G006
G004 -
G006
G006 -
G006 -
23.12.2009 Dynamic List Display 1
Int ID Curr. Ext.acct C XINTB XKRES XLOEB Supplement 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 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
RON X X
RON X
RON X
RON X X
RON X
RON X X
RON X X
Lst key dt Int.cal.fr Sort Alt. Acct Re.act rdy RI Commitment Itm W/o tax LC bals Valuation group
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
9 207
9 296
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
Infl. key Tolerance group Clearing Specific to Ledger Groups
cost element group
204
205
206
207
208
209
210
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
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
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
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
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
373
374
375
376
377
378
379
380
382
383
384
386
388
391
392
393
394
395
396
398
399
400
401
402
403
404
405
406
407
408
409
410
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 revenues
Post 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 operators
Airtime 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
Retention Bonus
Activation fees
Activation fees (prepaid)
Activation fees (postpaid)
Activation fees total
Handset subsidies (Postpaid)
Other revenues from group Germanos
Internet 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 franchisees
Commissions 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
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' bills
Postal 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-Duties
Telecommunication expenses
Building expenses
Electricity
For future use
For future use
Other utilities
Other expenses total
Total Operating Expenses
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
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
286
288
292
293
294
295
296
297
302
303
304
305
309
310
311
314
315
316
317
318
319
320
323
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
379
386
391
393
394
395
399
400
404
405
406
407
408
409
410
416
418
IFRSDescriere Cost El Gr?
203 I NCOME STATEMENT n n - reprezinta subtotaluri si nu se vor crea ca si cost element group
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 subcribers
209 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 revenues 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 revenues 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 revenues
246 Revenue from rents
247 Other revenues
248 Other operating revenues total n
249 Airtime from operators n
250 Airtime from operators (Postpaid)
251 Airtime from operators (Prepaid)
252 Airtime from operators (fixed line)
253 Airtime from operators total n
254 Target bonus n
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 Activation fees total n
263 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 revenues from group Germanos total n
270 Total Operating Revenues n
271
272 Operating expenses n
273 Network operating expenses n
274 Repairs and Maintenance for network
275 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 operating 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 n
300
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
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' bills
330 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
340 Subscribers contests rewards
341 Data content services total n
342 Distribution & 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
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
n - reprezinta subtotaluri si nu se vor crea ca si cost element group
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
231
232
233
234
235
236
239
240
241
242
243
244
245
246
247
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
292
293
294
295
296
297
298
302
303
304
305
309
310
311
314
315
316
317
318
319
320
323
324
325
326
328
329
332
335
339
345
348
349
352
356
358
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
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
299
302
303
304
305
309
310
311
314
315
316
317
318
319
320
323
324
325
326
328
329
332
334
335
339
357
358
380
382
383
386
396
398
413
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 subcribers 208 211
209 Other post paid revenues 209 216
Exclus 210 Post paid revenues Total #N/A 217
Exclus 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 Germanos) #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 Germanos) #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 246
247 Other revenues 247
Exclus 248 Other operating revenues total #N/A
Exclus 249 Airtime from operators #N/A
250 Airtime from 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
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 278
279 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 telecommunications 283
284 Interconnection charges from National board of telecommunications #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 292
293 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 Operators) 302
303 Interconnection expense (accrued expense to Mobile Telephony Operators) 303
304 Expense to International Operators (roaming) 304
305 Interconnection charges from SMS 305
309 Commissions to Mobile Telephony Dealers/Franchisees - Acquisition bonus 309
310 Commissions to Mobile Telephony Dealers/Franchisees - Airtime commission 310
311 Commissions to Mobile Telephony Dealers/Franchisees - retention bonus 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, promotion cost) 319
320 Acquisition cost from shops 320
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, insurance, repairs) from third parties 332
333 Expenses concerning batteries' recycling #N/A
334 Other expenses 334
335 Other marketing costs 335
336 For future use #N/A
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/A
Exclus 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 Germanos) #N/A
347 Consumption of prepaid packages wholesale (Only for Group Germanos) #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 Cosmote) 352
353 Consumption of prepaid cards retail (Only for Group Germanos)#N/A
354 Consumption of prepaid cards wholesale (Only for Group Germanos) #N/A
355 Consumption of industrial products #N/A
356 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
377 For future use #N/A
378 For future use #N/A
379 Other utilities 379
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 406
407 Foreign Exchange Gains 407
408 Foreign Exchange losses 408
409 Provision for Obsolete Inventory 409
410 Provision for special risks 410
Nu sunt subtotaluri, deci e ok (PL_COSMOTE02) Sunt subtotaluri (PL_COSMOTE03)
I NCOME 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 revenues Total n 212 212
Post-paid & prepaid revenue Total n 213 213
I nterconnection revenues n 214 214
I nterconnection revenues total n 215 215
Sales of products n 219 217
Sales of products total n 220 219
Other Operating Revenues n 221 220
Other operating revenues total n 223 221
Airtime from operators n 225 222
Airtime from operators total n 226 223
Target bonus n 227 237
Target bonus total n 228 246
Activation fees n 229 247
Activation fees total n 230 289
Other revenues from group Germanos n 231 299 nu este in Cost Element Group
Other revenues from 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 services n 244 317
Data content services total n 245 318
Distribution & 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 Operating Expenses n 277 326
278 328
279 329
280 332
281 334
282 335
283 339
284 357
285 358
286 380
287 382
288 383
292 386
293 396
294 398
295 413 nu este in Cost Element Group
296
297
298
302
303
304
305
309
310
311
314
315
316
317
318
319
320
323
324
325
326
328
329
332
335
339
345
348
349
352
356
358
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
Sunt subtotaluri (PL_COSMOTE03)
nu este in Cost Element Group
nu este in Cost Element Group
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
60220001 CHELTUIELI COMBUSTIBILI - DEDUCTIBIL
60240100 CH. PIESE SCH. AUTO DEDUCTIBILE
60240101 CH. PIESE SCH. AUTO NEDEDUCTIBILE
60280300 IMPRIM REGIM SPECIAL DEDUCTIBILE
60280301 IMPRIM REGIM SPECIAL NEDEDUCTIBILE
60280800 ALTE CONSUMABILE ALTE CONSUMABILE
60280801 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 NEDEDUCTIBILE
60402000 CHELTUIELI COMBUSTIBIL RETEA DEDUCTIBILA
60402001 CHELTUIELI COMBUSTIBIL RETEA NEDEDUCTIBIL
60403000 CHELT.COMBUSTIBILI ADMIN DEDUCTIBILA
60403001 CHELT.COMBUSTIBILI ADMIN NEDEDUCTIBIL
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
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 SITE-URI DEDUCT
61102001 INTRETINERE, REPARATII, SUPPORT SERVICES SITE-URI NEDEDUCT
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 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
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
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 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
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
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) DEDUCTIBILE
62807001 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
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. DEDUCTIBILA
62822001 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 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- DEDUCTIBILE
62842001 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 SHOWROOM+URI CST DEDUCTIBILE
62846001 SERVICE SHOWROOM+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
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 NETWORK DEDUCTIBILE
62856001 INTRETINERE HW & SW NETWORK 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 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-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
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- DEDUCTIBILE
64580101 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- NEDEDUCTIBILE
64580201 CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA PROVIZION- NEDEDUCTIBILE
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 - DEDUCTIBIL
65880291 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - NEDEDUCTIBIL
66501000 DIFERENTE NEFAV.CURS DEDUCTIBILE
66501001 DIFERENTE NEFAV.CURS NEDEDUCTIBILE
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
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
70420110 INTERNET DATA REVENUE
70422110 CONV NAT. IN RETEA
70422120 CONV NAT AFARA RETEA
70422130 CONV.NAT.AF.RET.FIX
70422200 CONVORBIRI INTERNAT
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 JURID
70431100 INTERNET DATA REVENUE
70432110 CONV. NAT. IN RETEA
70432120 CONV NAT AFARA RETEA
70432130 CONV.NAT.AF.RET.FIX
70432200 CONVORBIRI INTERNAT
70432300 CONVORBIRI ROAMING
70433000 VENITURI SMS
70434000 MESAGERIE VOCALA
70435000 ALTE SERVICII
70436000 ALTE CREDITE
70437000 VENITURI TAXA REZILE
70438000 VENITURI DEZACTIVARI
70439000 WAP GPRS
70441110 CONV NAT. IN RETEA
70441120 CONV NAT AFARA RETEA
70441130 CONV.NAT.AF.RET.FIX
70441200 CONVORBIRI INTERNAT
70441300 CONVORBIRI ROAMING
70441400 VENITURI SMS
70441500 MESAGERIE VOCALA
70441600 ALTE SERVICII
70441700 ALTE CREDITE
70441800 WAP GPRS
70441900 INTERNET DATA REVENUE
70442110 CONV NAT. IN RETEA
70442120 CONV NAT AFARA RETEA
70442130 CONV.NAT.AF.RET.FIX
70442200 CONVORBIRI INTERNAT
70442300 CONVORBIRI ROAMING
70442400 VENITURI SMS
70442500 MESAGERIE VOCALA
70442600 ALTE SERVICII
70442700 ALTE CREDITE
70442800 WAP GPRS
70442900 INTERNET DATA REVENUE
70450000 VENITURI ROAMING
70460000 ALTE VENITURI
70470000 VENITURI SMS
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 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 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
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
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 60309000
Materials 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 60403000
Materials 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
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 61103000
Maintenance 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 61203001
Rent 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
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 - dealers - retention bonus - nondeductible 62203301
Commissions and fees - dealers - target bonus- deductible 62203400
Commissions and fees - dealers - target bonus- nondeductible 62203401
Commissions and fees - dealers - coop bonus - deductible 62203500
Commissions and fees - dealers - coop bonus - nondeductible 62203501
Commissions and fees - dealers - new shops opening - deductible 62203600
Commissions and fees - dealers - new shops opening - nondeductible 62203601
Commissions and fees - dealers - deactivations - deductible 62203700
Commissions and fees - dealers - deactivations - nondeductible 62203701
Commissions and fees - dealers - other - deductible 62203800
Commissions and fees - dealers - other - nondeductible 62203801
Commissions and fees - other - deductible 62203900
Commissions and fees - other - nondeductible 62203901
Entertaining, promotion and advertising - advertisments - deductible 62301000
Entertaining, promotion and advertising - advertisments - nondeductible 62301001
Entertaining, promotion and advertising - protocol - deductible 62302000
Entertaining, promotion and advertising - protocol - nondeductible 62302001
Entertaining, promotion and advertising - other marketing expenses - deductible 62303000
Entertaining, promotion and advertising - other marketing expenses - nondeductible 62303001
Entertaining, promotion and advertising - adjustments - deductible 62303090
Entertaining, promotion and advertising - adjustments - nondeductible 62303091
Transport of goods and personnel - OMEGA Warehouse - deductible 62401000
Transport of goods and personnel - OMEGA Warehouse - nondeductible 62401001
Transport of goods and personnel - RAYCAP - deductible 62402000
Transport of goods and personnel - RAYCAP - nondeductible 62402001
Transport of goods and personnel - persons - deductible 62403000
Transport of goods and personnel - persons - nondeductible 62403001
Transport of goods and personnel - goods - deductible 62404000
Transport of goods and personnel - goods - nondeductible 62404001
Travel - admin - deductible 62501000
Travel - admin - nondeductible 62501001
Travel - sites - deductible 62502000
Travel - sites - nondeductible 62502001
Daily allowance- abroad - deductible 62503000
Daily allowance- abroad - nondeductible 62503001
Postage and telecommunications - deductible 62601000
Postage and telecommunications - nondeductible 62601001
Postage and telecommunications - telecommunications - deductible 62602000
Postage and telecommunications - telecommunications - nondeductible 62602001
Postage and telecommunications - invoice delivery expenses - deductible 62603000
Postage and telecommunications - invoice delivery expenses - nondeductible 62603001
Postage and telecommunications - radio&tv - deductible 62604000
Postage and telecommunications - radio&tv - nondeductible 62604001
Bank commissions and similar charges - deductible 62701000
Bank commissions and similar charges - nondeductible 62701001
Bank commissions and similar charges - guarantee letters - deductible 62702000
Bank commissions and similar charges - guarantee letters - nondeductible 62702001
Other third party services - tuition fees - deductible 62801000
Other third party services - tuition fees - nondeductible 62801001
Other third party services - newspapers subscriptions- deductible 62802000
Other third party services - newspapers subscriptions- nondeductible 62802001
Other third party services - security admin - deductible 62803100
Other third party services - security admin - nondeductible 62803101
Other third party services - security sites - deductible 62803200
Other third party services - security sites - nondeductible 62803201
Other third party services - cleaning - deductible 62804000
Other third party services - cleaning - nondeductible 62804001
Other third party services - roaming - deductible 62805000
Other third party services - roaming - nondeductible 62805001
Other third party services - MACH - deductible 62806000
Other third party services - MACH - nondeductible 62806001
Other third party services - RAIGC frequencies - deductible 62807000
Other third party services - RAIGC frequencies - nondeductible 62807001
Other third party services - leased lines - deductible 62808000
Other third party services - leased lines - nondeductible 62808001
Other third party services - interconnection - national - deductible 62809000
Other third party services - interconnection - national - nondeductible 62809001
Other third party services - interconnection - international - deductible 62810000
Other third party services - interconnection - international - nondeductible 62810001
Other third party services - interconnection SMS - deductible 62811000
Other third party services - interconnection SMS - nondeductible 62811001
Other third party services - interconnection fixed - deductile 62812000
Other third party services - interconnection fixed - nondeductile 62812001
Other third party services - meal tickets - deductible 62813000
Other third party services - meal tickets - nondeductible 62813001
Other third party services - COMFONE - deductible 62814000
Other third party services - COMFONE - nondeductible 62814001
Other third party services - internet services - deductible 62815000
Other third party services - internet services - nondeductible 62815001
Other third party services - ANRC fees - deductible 62816000
Other third party services - ANRC fees - nondeductible 62816001
Other third party services - credit collection - deductible 62817000
Other third party services - credit collection - nondeductible 62817001
Other third party services - SMS Roaming - deductible 62818000
Other third party services - SMS Roaming - nondeductible 62818001
Other third party services - custom services - deductible 62819000
Other third party services - custom services - nondeductible 62819001
Other third party services - recruitment services - deductible 62820000
Other third party services - recruitment services - nondeductible 62820001
Other third party services - medical services - deductible 62821000
Other third party services - medical services - nondeductible 62821001
Other third party services - equipments guarantees - deductible 62822000
Other third party services - equipments guarantees - nondeductible 62822001
Other third party services - printing services - deductible 62823000
Other third party services - printing services - nondeductible 62823001
Other third party services - training - deductible 62824000
Other third party services - training - nondeductible 62824001
Other third party services - photo services - deductible 62825000
Other third party services - photo services - nondeductible 62825001
Other third party services - courier services - deductible 62826000
Other third party services - courier services - nondeductible 62826001
Other third party services - call center services - deductible 62827000
Other third party services - call center services - nondeductible 62827001
Other third party services - market research - deductible 62828000
Other third party services - market research - nondeductible 62828001
Other third party services - PR services - deductible 62829000
Other third party services - PR services - nondeductible 62829001
Other third party services - consultancy - deductile 62830000
Other third party services - consultancy - nondeductile 62830001
Other third party services - OMEGA services - deductible 62831000
Other third party services - OMEGA services - nondeductible 62831001
Other third party services - branchment fees - deductible 62832000
Other third party services - branchment fees - nondeductible 62832001
Other third party services - other - deductible 62833000
Other third party services - other - nondeductible 62833001
Other third party services - equipment relocation - deductible 62834000
Other third party services - media monitoring - deductible 62835000
Other third party services - equipment relocation - nondeductible 62834001
Other third party services - media monitoring - nondeductible 62835001
Other third party services - translations - deductible 62836000
Other third party services - translations - nondeductible 62836001
Other third party services - site services - deductible 62837000
Other third party services - site services - nondeductible 62837001
Other third party services - marketing services (jokes, televoting) - deductible 62838000
Other third party services - marketing services (jokes, televoting) - nondeductible 62838001
Other third party services - utilities - deductible 62839000
Other third party services - utilities - nondeductible 62839001
Other third party services - service charge - deductible 62840000
Other third party services - service charge - nondeductible 62840001
Other third party services - audio services - deductible 62841000
Other third party services - audio services - nondeductible 62841001
Other third party services - image rights - deductible 62842000
Other third party services - image rights - nondeductible 62842001
Other third party services - intercompany support - deductible 62843000
Other third party services - intercompany support - nondeductible 62843001
Other third party services - cash collection commission - deductible 62844000
Other third party services - cash collection commission - nondeductible 62844001
Other third party services - site training - deductible 62845000
Other third party services - site training - nondeductible 62845001
Other third party services - shop showroom services - deductible 62846000
Other third party services - shop showroom services - nondeductible 62846001
Other third party services - conference attendance fees - deductible 62847000
Other third party services - conference attendance fees - nondeductible 62847001
Other third party services - other expat services - deductible 62848000
Other third party services - other expat services - nondeductible 62848001
Other third party services - content cost - deductible 62849000
Other third party services - content cost - nondeductible 62849001
Other third party services - Imode services - deductible 62850000
Other third party services - Imode services - nondeductible 62850001
Other third party services - associations subscriptions - deductible 62851000
Other third party services - associations subscriptions - nondeductible 62851001
Other third party services - merchadising - deductible 62852000
Other third party services - merchadising - nondeductible 62852001
Other third party services - furniture renovation - deductible 62853000
Other third party services - furniture renovation - nondeductible 62853001
Other third party services - furniture assembling - deductible 62854000
Other third party services - furniture assembling - nondeductible 62854001
Other third party services - cars services - deductible 62855000
Other third party services - cars services - nondeductible 62855001
Other third party services - sites HW&SW maintenance - deductible 62856000
Other third party services - sites HW&SW maintenance - nondeductible 62856001
Other third party services - IT HW&SW maintenance - deductible 62857000
Other third party services - IT HW&SW maintenance - nondeductible 62857001
Other third party services - customer transfer - deductible 62858000
Other third party services - customer transfer - nondeductible 62858001
Other third party services - personnel leasing - deductible 62859000
Other third party services - personnel leasing - nondeductible 62859001
Other taxes, duties and similar expenses - tax on building - deductible 63501000
Other taxes, duties and similar expenses - tax on building - nondeductible 63501001
Other taxes, duties and similar expenses - tax on cars - deductible 63502000
Other taxes, duties and similar expenses - tax on cars - nondeductible 63502001
Other taxes, duties and similar expenses - construction authorization - deductible 63503000
Other taxes, duties and similar expenses - construction authorization - nondeductible 63503001
Other taxes, duties and similar expenses - public display fee (3%) 63504000
Other taxes, duties and similar expenses - stamp tax - deductible 63505000
Other taxes, duties and similar expenses - stamp tax - nondeductible 63505001
Other taxes, duties and similar expenses - tax on land - deductible 63506000
Other taxes, duties and similar expenses - tax on land - nondeductible 63506001
Other taxes, duties and similar expenses - tax on public roads - deductible 63507000
Other taxes, duties and similar expenses - tax on public roads - nondeductible 63507001
Other taxes, duties and similar expenses - free goods VAT - nondeductible 63508000
Other taxes, duties and similar expenses - special funds - deductible 63509000
Other taxes, duties and similar expenses - special funds - nondeductible 63509001
Other taxes, duties and similar expenses - labor chamber commission - deductible 63510000
Other taxes, duties and similar expenses - labor chamber commission - nondeductible 63510001
Other taxes, duties and similar expenses - GSM fee - deductible 63511000
Other taxes, duties and similar expenses - GSM fee - nondeductible 63511001
Other taxes, duties and similar expenses - other taxes and duties - deductible 63512000
Other taxes, duties and similar expenses - other taxes and duties - nondeductible 63512001
Other taxes, duties and similar expenses - enviromnent tax 63513000
Other taxes, duties and similar expenses - labor permits taxes - deductible 63514000
Other taxes, duties and similar expenses - labor permits taxes - nondeductible 63514001
Other taxes, duties and similar expenses - residence permits 63515000
Other taxes, duties and similar expenses - rights of usage of music&image - deductible 63516000
Other taxes, duties and similar expenses - rights of usage of music&image - nondeductible 63516001
Other taxes, duties and similar expenses - taxes on prizes and contests - deductible 63517000
Other taxes, duties and similar expenses - taxes on prizes and contests - nondeductible 63517001
Salaries - deductible 64101000
Salaries - nondeductible 64101001
Salaries - board of administration - deductible 64102000
Salaries - board of administration - nondeductible 64102001
Salaries - optional health insurance - deductible 64103000
Meal tickets expenses - deductible 64200000
Meal tickets expenses - nondeductible 64200001
Social security contributions - company contribution to social security - deductible 64510100
Social security contributions - company contribution to social security - nondeductible 64510101
Social security contributions - company contribution to health fund - deductible 64510200
Social security contributions - company contribution to health fund - nondeductible 64510201
Social security contributions - company contribution to accidents and diseases fund - deductible 64510300
Social security contributions - company contribution to accidents and diseases fund - nondeductible 64510301
Social security contributions - company contribution to FNUAS fund - deductible 64510400
Social security contributions - company contribution to FNUAS fund - nondeductible 64510401
Social security contributions - company contribution to unemployment fund - deductible 64520100
Social security contributions - company contribution to unemployment fund - nondeductible 64520101
Social security contributions - company contribution to health insurance - deductible 64530100
Social security contributions - company contribution to health insurance - nondeductible 64530101
Social security contributions - other social security and welfare contributions - deductible 64580100
Social security contributions - other social security and welfare contributions - nondeductible 64580101
Social security contributions - provisions - nondeductible 64580201
Bad debts written off 65401000
Other operating expenses - compensations and fines - deductible 65810100
Other operating expenses - compensations and fines - nondeductible 65810101
Other operating expenses - fines - deductible 65810200
Other operating expenses - fines - nondeductible 65810201
Other operating expenses - penalties - deductible 65810300
Other operating expenses - penalties - nondeductible 65810301
Other operating expenses - late payment penalties - deductile 65810400
Other operating expenses - late payment penalties - nondeductile 65810401
Other operating expenses - gifts and subsidies granted - deductible 65820100
Other operating expenses - gifts and subsidies granted - nondeductible 65820101
Other operating expenses - sponsorships - deductible 65820200
Other operating expenses - sponsorships - nondeductible 65820201
Other operating expenses - free goods - deductible 65820300
Other operating expenses - free goods - nondeductible 65820301
Other operating expenses - privat grants - nondeductible 65820400
Other operating expenses - NBV of assets dispossed - deductible 65830100
Other operating expenses - NBV of assets dispossed - nondeductible 65830101
Other operating expenses - sundry debtors losses - deductible 65880100
Other operating expenses - sundry debtors losses - nondeductible 65880101
Other operating expenses - other operating expenses - deductible 65880200
Other operating expenses - other operating expenses - nondeductible 65880201
Other operating expenses - adjustments - deductible 65880290
Other operating expenses - adjustments - nondeductible 65880291
Foreign exchange losses - deductible 66501000
Foreign exchange losses - nodeductible 66501001
Interest expense - deductible 66601000
Interest expense - nondeductible 66601001
Interest expense - leasing - deductible 66602000
Interest expense - leasing - nondeductible 66602001
Interest expense - external loans - deductible 66603000
Interest expense - external loans - nondeductible 66603001
Financial discounts granted - deductible 66701000
Financial discounts granted - nondeductible 66701001
Expenses related to natural disasters and other extraordinary events 67100000
Extraordinary expenses - capital 67200000
Depreciation of intangible assets - deductible 68110100
Depreciation of intangible assets - nondeductible 68110101
Depreciation of tangible assets - deductible 68110200
Depreciation of tangible assets - nondeductible 68110201
Provisions - deductible 68120100
Provisions- nondeductible 68120101
Other provisions 68120200
Other provisions - annual bonus - nondeductible 68120201
Other provisions - network depreciation - nondeductible 68120401
Impairment losses of noncurrent assets - intangible assets 68130100
Impairment losses of noncurrent assets - tangible assets 68130200
Impairment losses of noncurrent assets - assets in progress 68130300
Impairment of current assets - stocks 68140100
Impairment of current assets - receivables - deductible 68140200
Impairment of current assets - receivables - nondeductible 68140201
Impairment losses on financial non - current assets 68630000
Impairment losses and impairment of financial current assets 68640100
Impairment losses and impairment of receivables 68640200
Income tax #N/A
Services rendered - interconnection - fix interconnection POST PAID 70411100
Services rendered - interconnection - mobile interconnection POST PAID 70411200
Services rendered - interconnection - SMS POST PAID 70411300
Services rendered - interconnection - Vodafone POST PAID 70411400
Services rendered - interconnection - Romtelecom PRE PAID 70412100
Services rendered - interconnection - Telemobil PRE PAID 70412200
Services rendered - interconnection - SMS PRE PAID 70412300
Services rendered - subscribers persons 70420100
Services rendered - subscribers persons - internet data 70420110
Services rendered - subscribers persons - Cosmote Romania network airtime 70422110
Services rendered - subscribers persons - out of Cosmote Romania network airtime 70422120
Services rendered - subscribers persons - national fixed airtime 70422130
Services rendered - subscribers persons - international airtime 70422200
Services rendered - subscribers persons - roaming airtime 70422300
Services rendered - subscribers persons - SMS 70423000
Services rendered - subscribers persons - voice messaging 70424000
Services rendered - subscribers persons - other services 70425000
Services rendered - subscribers persons - other credits 70426000
Services rendered - subscribers persons - cancelation fee 70427000
Services rendered - subscribers persons - deactivation fee 70428000
Services rendered - subscribers persons - WAP GPRS 70429000
Services rendered - subscribers companies - subscription 70431000
Services rendered - subscribers companies - internet data 70431100
Services rendered - subscribers companies - Cosmote Romania network airtime 70432110
Services rendered - subscribers companies - out of Cosmote Romania network airtime 70432120
Services rendered - subscribers companies - national fixed airtime 70432130
Services rendered - subscribers companies - intrenational airtime 70432200
Services rendered - subscribers companies - roaming airtime 70432300
Services rendered - subscribers companies - SMS 70433000
Services rendered - subscribers companies - voice messaging 70434000
Services rendered - subscribers companies - other services 70435000
Services rendered - subscribers companies - other credits 70436000
Services rendered - subscribers companies - cancelation fee 70437000
Services rendered - subscribers companies - deactivation fee 70438000
Services rendered - subscribers companies - WAP GPRS 70439000
Services rendered - PREPAID - SIM ONLY - Cosmote Romania network airtime 70441110
Services rendered - PREPAID - SIM ONLY - out of Cosmote Romania network airtime 70441120
Services rendered - PREPAID - SIM ONLY - national fixed airtime 70441130
Services rendered - PREPAID - SIM ONLY - international airtime 70441200
Services rendered - PREPAID - SIM ONLY - roaming airtime 70441300
Services rendered - PREPAID - SIM ONLY - SMS 70441400
Services rendered - PREPAID - SIM ONLY - voice messaging 70441500
Services rendered - PREPAID - SIM ONLY - other services 70441600
Services rendered - PREPAID - SIM ONLY - other credits 70441700
Services rendered - PREPAID - SIM ONLY - WAP GPRS 70441800
Services rendered - PREPAID - SIM ONLY - internet data 70441900
Services rendered - PREPAID- VOUCHERS - Cosmote Romania network airtime 70442110
Services rendered - PREPAID- VOUCHERS - out of Cosmote Romania network airtime 70442120
Services rendered - PREPAID- VOUCHERS - national fixed airtime 70442130
Services rendered - PREPAID- VOUCHERS - international airtime 70442200
Services rendered - PREPAID- VOUCHERS - roaming airtime 70442300
Services rendered - PREPAID- VOUCHERS - SMS 70442400
Services rendered - PREPAID- VOUCHERS - voice messaging 70442500
Services rendered - PREPAID- VOUCHERS - other services 70442600
Services rendered - PREPAID- VOUCHERS - other credits 70442700
Services rendered - PREPAID- VOUCHERS - WAP GPRS 70442800
Services rendered - PREPAID- VOUCHERS - internet data 70442900
Services rendered - Roaming 70450000
Services rendered - Other 70460000
Services rendered - SMS 70470000
Services rendered - late payment penalties 70480000
Services rendered - portability fee - mobile telephony operators 70490000
Rental and royalty income 70600000
Sale of commodities - vouchers 70710000
Sale of commodities - Handsets 70720000
Sale of commodities - Handsets - Cosmote stores - acquisition 70721000
Sale of commodities - Handsets - Cosmote stores - retention 70722000
Sale of commodities - Handsets - Cosmote stores - other 70723000
Sale of commodities - phones accessories 70730000
Sale of commodities - SIM cards PREPAID 70741000
Sale of commodities - SIM cards POSTPAID 70742000
Sale of commodities - SIM cards (no handset) PREPAID 70751000
Sale of commodities - SIM cards (no handset) POSTPAID 70752000
Sale of commodities - packages (with handset) PREPAID 70761000
Sale of commodities - packages (with handset) POSTPAID 70762000
Revenues from sundry activities - management fee 70810000
Revenues from sundry activities - other 70820000
Subsidies for operating activities 74100000
Bad debts written off and subsequently collected 75400000
Claims and compensations, fines and penalties 75810000
Gifts and subsidies received 75820000
Proceeds from disposal of assets and other capital transactions 75830000
Amortisation of investment subsidies 75840000
Other operating revenues 75880000
Other operating revenues - adjustments 75880090
Revenue from long term financial investment 76100000
Revenues from short term financial investments 76200000
Revenues from long term receivables 76300000
Income on disposal of financial investments 76400000
Foreign exchange gains 76510000
Interest income 76610000
Financial discounts received 76700000
Other financial revenues 76800000
Revenues from subsidies for extraordinary events and other similar revenues 77100000
Reversal of impairment losses on non-current assets 78110000
Write back of provisions for risks and charges 78120000
Reversal of salaries related provision 78130000
Reversal of write-down of current assets 78140000
Other extraordinary income 78180000
Reversal of impairment losses on financial non-current assets 78630000
Reversal of write-down of financial current assets 78640000
Other expenses - direct sales Germanos 90000628
stock option plan 90006991
deffered tax asset #N/A
prepaid discount 90007991
postpaid discount 90007992
handset discount 90007993
Subscribers contests rewards 90062305
R&M 90062867
coop bonus 96220305
cost element group cost element group description
205 Montlhly fees 205
206 Airtime from subcribers (post-paid) 206
207 Discounts to subscribers (post-paid) 207
208 Revenue from messages (SMS -MMS) from contract subcribers 208
209 Other post paid revenues 209
212 Airtime from subcribers (prepaid) 212
213 Discounts to subscribers (prepaid) 213
214 Revenue from messages (SMS-MMS) from prepaid packages 214
215 Other prepaid revenues 215
219 Interconnection revenue (calls fixed-to-mobile) 219
220 Interconnection revenue (calls mobile-to-mobile) 220
221 Interconnection revenue from SMS 221
223 Revenue from Mobile Operators (roaming) 223
225 Sales of tele equipment, accessories & handsets 225
226 Discounts for sale of tele equipment, accessories & handsets 226
227 Sales of prepaid cards retail (Only for Group Germanos) 227
228 Sales of prepaid cards wholesale (Only for Group Germanos) #N/A
229 Sales of internet packages #N/A
230 Sales of prepaid packages (Only for Group Cosmote) 230
231 Sales of prepaid packages retail (Only for Group Germanos) #N/A
232 Sales of prepaid packages wholesale (Only for Group Germanos) #N/A
233 Sales of SIM ONLY (Only for Group Germanos) #N/A
234 Sales of SIM 234
235 Sales of industrial products from Group Germanos (net) #N/A
236 Sales of other products & smart shop (Only for Group Germanos) #N/A
239 Revenues from management fees 239
240 Revenues from employees' hire #N/A
241 Revenues from grants #N/A
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 246
247 Other revenues 247
250 Airtime from operators (Postpaid) #N/A
251 Airtime from operators (Prepaid) #N/A
252 Airtime from operators (fixed line) #N/A
255 Target bonus (prepaid) #N/A
256 Target bonus (postpaid) #N/A
258 Retention Bonus #N/A
260 Activation fees (prepaid) #N/A
261 Activation fees (postpaid) #N/A
263 Handset subsidies (Postpaid) #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
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 278
279 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 telecommunications 283
284 Interconnection charges from National board of telecommunications #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
292 Payroll -salaries, overtime 292
293 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 Operators) 302
303 Interconnection expense (accrued expense to Mobile Telephony Operators) 303
304 Expense to International Operators (roaming) 304
305 Interconnection charges from SMS 305
309 Commissions to Mobile Telephony Dealers/Franchisees - Acquisition bonus 309
310 Commissions to Mobile Telephony Dealers/Franchisees - Airtime commission 310
311 Commissions to Mobile Telephony Dealers/Franchisees - retention bonus 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, promotion cost) 319
320 Acquisition cost from shops 320
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, insurance, repairs) from third parties 332
333 Expenses concerning batteries' recycling #N/A
334 Other expenses 334
335 Other marketing costs 335
336 For future use #N/A
337 Offer of merchandises for promotion reasons without charge #N/A
339 Revenue sharing 339
340 Subscribers contests rewards 340
345 Consumption of prepaid packages (Only for Group Cosmote) 345
346 Consumption of prepaid packages retail (Only for Group Germanos) #N/A
347 Consumption of prepaid packages wholesale (Only for Group Germanos) #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 Cosmote) 352
353 Consumption of prepaid cards retail (Only for Group Germanos) #N/A
354 Consumption of prepaid cards wholesale (Only for Group Germanos) #N/A
355 Consumption of industrial products #N/A
356 Consumption of tele equipment, handsets & accessories 356
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
377 For future use #N/A
378 For future use #N/A
379 Other utilities 379
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 406
407 Foreign Exchange Gains 407
408 Foreign Exchange losses 408
409 Provision for Obsolete Inventory 409
410 Provision for special risks 410
cost element group /
accounts (cost
elements) cost element group description
205 Montlhly fees 205
70420100
70431000
206 Airtime from subcribers (post-paid) 206
70422110
70422120
70422130
70422200
70422300
70432110
70432120
70432130
70432200
70432300
207 Discounts to subscribers (post-paid) 207
A 90007992
208 Revenue from messages (SMS -MMS) from contract subcribers 208
70423000
70433000
209 Other post paid revenues 209
70420110
70424000
70425000
70426000
70428000
70429000
70431100
70434000
70435000
70436000
70438000
70439000
70480000
212 Airtime from subcribers (prepaid) 212
70441110
70441120
70441130
70441200
70441300
70442110
70442120
70442130
70442200
70442300
213 Discounts to subscribers (prepaid) 213
A 90007991
214 Revenue from messages (SMS-MMS) from prepaid packages 214
70441400
70442400
215 Other prepaid revenues 215
70441500
70441600
70441700
70441800
70441900
70442500
70442600
70442700
70442800
70442900
219 Interconnection revenue (calls fixed-to-mobile) 219
70411100
70411400
70412100
220 Interconnection revenue (calls mobile-to-mobile) 220
70411200
70412200
221 Interconnection revenue from SMS 221
70411300
70412300
70470000
223 Revenue from Mobile Operators (roaming) 223
70450000
225 Sales of tele equipment, accessories & handsets 225
70720000
70721000
70722000
70723000
70730000
70762000
226 Discounts for sale of tele equipment, accessories & handsets 226
A 90007993
227 Sales of prepaid cards retail (Only for Group Germanos) 227
70710000
228 Sales of prepaid cards wholesale (Only for Group Germanos) #N/A
229 Sales of internet packages #N/A
230 Sales of prepaid packages (Only for Group Cosmote) 230
70761000
231 Sales of prepaid packages retail (Only for Group Germanos) #N/A
232 Sales of prepaid packages wholesale (Only for Group Germanos) #N/A
233 Sales of SIM ONLY (Only for Group Germanos) #N/A
234 Sales of SIM 234
70741000
70742000
70751000
70752000
235 Sales of industrial products from Group Germanos (net) #N/A
236 Sales of other products & smart shop (Only for Group Germanos) #N/A
239 Revenues from management fees 239
70810000
240 Revenues from employees' hire #N/A
241 Revenues from grants #N/A
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 246
70600000
247 Other revenues 247
70427000
70437000
70460000
70490000
70820000
75810000
75830000
250 Airtime from operators (Postpaid) #N/A
251 Airtime from operators (Prepaid) #N/A
252 Airtime from operators (fixed line) #N/A
255 Target bonus (prepaid) #N/A
256 Target bonus (postpaid) #N/A
258 Retention Bonus #N/A
260 Activation fees (prepaid) #N/A
261 Activation fees (postpaid) #N/A
263 Handset subsidies (Postpaid) #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
274 Repairs and Maintenance for network 274
61102000
61102001
275 Leased lines 275
62808000
62808001
276 Electricity for network 276
60502000
60502001
277 Fuel for network 277
60220000
60220001
60402000
278 Rent expense of base station buildings 278
61201000
61201001
61204000
61204001
62834000
62834001
279 Travel and transportation expenses for network 279
62402000
62402001
62502000
62502001
280 Security expenses for network 280
62803200
62803201
281 Insurance cost for network 281
61304000
61304001
282 Utilities for network #N/A
283 Frequency and numbering fees from National Board of telecommunications 283
62807000
62807001
62816000
62816001
63511000
63511001
284 Interconnection charges from National board of telecommunications #N/A
285 Other expenses for network 285
60307000
62822000
62822001
62832000
62832001
62837000
62837001
286 Repairs and Maintenance for IT 286
62856000
62856001
62857000
62857001
287 For future use #N/A
288 Network cars' expenses 288
60402001
292 Payroll -salaries, overtime 292
64101000
64102000
64102001
293 Payroll - social security 293
63509000
63509001
63510000
63510001
64103000
64510100
64510101
64510200
64510201
64510300
64510301
64510400
64510401
64520100
64520101
64530100
64530101
64580100
64580101
64580201
294 Payroll - bonus 294
64101001
68120201
78130000
295 Payroll - training 295
62801000
62801001
62824000
62824001
62845000
62845001
296 Stock option plan 296
A 90006991
297 Payroll - other 297
61308000
61308001
61309000
61309001
62821000
62821001
62848000
62848001
64200000
64200001
298 Provision for staff retirement indemnities #N/A
302 Interconnection expense (accrued expense to Fixed Telephony Operators) 302
62810000
62810001
62812000
62812001
303 Interconnection expense (accrued expense to Mobile Telephony Operators) 303
62809000
62809001
304 Expense to International Operators (roaming) 304
62805000
62805001
62806000
62806001
62814000
62814001
305 Interconnection charges from SMS 305
62811000
62811001
62818000
62818001
309 Commissions to Mobile Telephony Dealers/Franchisees - Acquisition bonus 309
62203100
62203101
62203700
62203701
62203800
62203801
310 Commissions to Mobile Telephony Dealers/Franchisees - Airtime commission 310
62203200
62203201
311 Commissions to Mobile Telephony Dealers/Franchisees - retention bonus 311
62203300
62203301
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
62203600
62203601
62203900
62203901
315 Commissions for target achievements 315
62203400
62203401
316 Other Commissions 316
62858000
62858001
317 Commission for subscribers' bill collection 317
62817000
62817001
62844000
62844001
318 Coop advertising 318
62203500
62203501
96220305
319 Promotional sales materials and services (material / services, promotion cost) 319
60200090
60210100
60309000
60309001
62852000
62852001
320 Acquisition cost from shops 320
60770000
60770001
60771000
60771001
60772000
60772001
60773000
60773001
321 Retention cost from shops #N/A
322 Package expenses for prepaid packages #N/A
323 Call center 323
62827000
62827001
324 Promotion and advertisement expenses (Distribution) 324
61401000
61401001
62301000
62301001
62302000
62303000
62303001
62303090
62303091
62828000
62828001
62829000
62829001
62835000
62835001
62838000
62838001
62842000
62842001
63516000
63516001
65880290
65880291
75880000
75880090
325 Cost of shop remodelling 325
60308000
60308001
62854000
62854001
326 Donations (Distribution) 326
65820100
65820101
65820200
65820201
65820300
65820301
327 Repair and maintenance #N/A
328 Printing of subscribers' bills 328
62823000
62823001
329 Postal expenses for delivery of subcribers' bills 329
62603000
62603001
330 Postal expenses Germanos Group #N/A
331 Service expenses from handset maintenance #N/A
332 Logistics (warehouse expenses, fuel, trucks expenses, insurance, repairs) from third parties 332
62401000
62401001
62819000
62819001
62831000
62831001
333 Expenses concerning batteries' recycling #N/A
334 Other expenses 334
A 90000628
335 Other marketing costs 335
62841000
62841001
336 For future use #N/A
337 Offer of merchandises for promotion reasons without charge #N/A
339 Revenue sharing 339
62849000
62849001
62850000
62850001
340 Subscribers contests rewards 340
A 90062305
345 Consumption of prepaid packages (Only for Group Cosmote) 345
60751000
60751001
60752000
60752001
60761000
60761001
60762000
60762001
346 Consumption of prepaid packages retail (Only for Group Germanos) #N/A
347 Consumption of prepaid packages wholesale (Only for Group Germanos) #N/A
348 Consumption of SIM cards 348
60741000
60741001
349 Consumption of SIM only 349
60742000
60742001
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 Cosmote) 352
60710000
60710001
60730000
60730001
353 Consumption of prepaid cards retail (Only for Group Germanos) #N/A
354 Consumption of prepaid cards wholesale (Only for Group Germanos) #N/A
355 Consumption of industrial products #N/A
356 Consumption of tele equipment, handsets & accessories 356
60100000
60200091
60210101
60314000
60314001
60700090
60700091
60720000
60720001
60721000
60721001
60722000
60722001
60723000
358 Provision for Doubtful Accounts 358
65401000
65880100
65880101
68140200
68140201
78140000
361 Third party fees & commissions 361
62813000
62813001
62820000
62820001
62830000
62830001
62836000
62836001
62847000
62847001
62851000
62851001
62859000
62859001
362 Transportation expenses 362
61202000
61202001
62403000
62403001
62404000
62404001
62826000
62826001
62855000
62855001
363 Travel expenses 363
60403000
60403001
62501000
62501001
62503000
62503001
364 Repairs and Maintenance 364
60240100
60240101
61101000
61101001
61103000
61103001
61104000
61104001
61105000
61106000
61106001
62840000
62840001
62846000
62846001
62853000
62853001
A 90062867
365 Management fees 365
62843000
62843001
366 Insurance cost 366
61301000
61301001
61302000
61302001
61305000
61305001
61306000
61306001
61307000
61307001
367 Rent expenses 367
61203000
61203001
61205000
61205001
61206000
61206001
368 Consumables GA 368
60280300
60280301
60280800
60280801
60400090
60400091
60401000
60401001
369 Legal fees 369
62201000
62201001
370 Fees for auditing and tax services 370
62202000
62202001
371 Other expenses 371
60300090
60300091
60306000
60311000
60311001
62302001
62802000
62802001
62825000
62825001
62833000
62833001
65820400
65830101
372 Postal expenses 372
62601000
62601001
373 Taxes-Duties 373
62604000
62604001
63501000
63501001
63502000
63502001
63503000
63503001
63504000
63505000
63505001
63506000
63506001
63507000
63507001
63508000
63512000
63512001
63513000
63514000
63514001
63515000
63517000
63517001
374 Telecommunication expenses 374
62602000
62602001
62815000
62815001
375 Building expenses 375
62803100
62803101
62804000
62804001
376 Electricity 376
60501000
60501001
377 For future use #N/A
378 For future use #N/A
379 Other utilities 379
60503000
60503001
60504000
60504001
60505000
60505001
62839000
62839001
383 EBITDA #N/A
384 EBITDA margin #N/A
386 Depreciation & amortization 386
68110100
68110200
68110201
68120401
68130100
68130200
68130300
74100000
388 Operating profit #N/A
391 Interest income and other financial income 391
76610000
76700000
76800000
392 Revenues from dividends #N/A
393 Financial expenses (except loan interest) 393
62701000
62701001
62702000
62702001
66701000
66701001
67200000
394 Interest expense 394
66601000
66601001
66602000
66602001
66603000
66603001
395 Loss/gain on investments 395
76100000
76200000
76300000
76400000
396 Financial expenses / revenues (net) total #N/A
398 Other (net) #N/A
399 Extraordinary income 399
68110101
75400000
75820000
75840000
77100000
78120000
78180000
400 Extraordinary expenses 400
65810100
65810101
65880200
65880201
67100000
68630000
68640100
68640200
401 Prior years' income #N/A
402 Prior years expenses #N/A
403 Tax income penalties #N/A
404 Other penalties 404
65810200
65810201
65810300
65810301
65810400
65810401
405 Gain from equipment sales 405
78640000
406 Loss from equipment sales 406
65830100
407 Foreign Exchange Gains 407
76510000
408 Foreign Exchange losses 408
66501000
66501001
409 Provision for Obsolete Inventory 409
68140100
78110000
78630000
410 Provision for special risks 410
68120100
68120101
68120200
cost element group /
accounts (cost
elements) cost element group description
70420100 70420100
70431000 70431000
70422110 70422110
70422120 70422120
70422130 70422130
70422200 70422200
70422300 70422300
70432110 70432110
70432120 70432120
70432130 70432130
70432200 70432200
70432300 70432300
90007992 90007992
70423000 70423000
70433000 70433000
70420110 70420110
70424000 70424000
70425000 70425000
70426000 70426000
70428000 70428000
70429000 70429000
70431100 70431100
70434000 70434000
70435000 70435000
70436000 70436000
70438000 70438000
70439000 70439000
70480000 70480000
70441110 70441110
70441120 70441120
70441130 70441130
70441200 70441200
70441300 70441300
70442110 70442110
70442120 70442120
70442130 70442130
70442200 70442200
70442300 70442300
90007991 90007991
70441400 70441400
70442400 70442400
70441500 70441500
70441600 70441600
70441700 70441700
70441800 70441800
70441900 70441900
70442500 70442500
70442600 70442600
70442700 70442700
70442800 70442800
70442900 70442900
70411100 70411100
70411400 70411400
70412100 70412100
70411200 70411200
70412200 70412200
70411300 70411300
70412300 70412300
70470000 70470000
70450000 70450000
70720000 70720000
70721000 70721000
70722000 70722000
70723000 70723000
70730000 70730000
70762000 70762000
90007993 90007993
70710000 70710000
70761000 70761000
70741000 70741000
70742000 70742000
70751000 70751000
70752000 70752000
70810000 70810000
70600000 70600000
70427000 70427000
70437000 70437000
70460000 70460000
70490000 70490000
70820000 70820000
75810000 75810000
75830000 75830000
61102000 61102000
61102001 61102001
62808000 62808000
62808001 62808001
60502000 60502000
60502001 60502001
60220000 60220000
60220001 60220001
60402000 60402000
61201000 61201000
61201001 61201001
61204000 61204000
61204001 61204001
62834000 62834000
62834001 62834001
62402000 62402000
62402001 62402001
62502000 62502000
62502001 62502001
62803200 62803200
62803201 62803201
61304000 61304000
61304001 61304001
62807000 62807000
62807001 62807001
62816000 62816000
62816001 62816001
63511000 63511000
63511001 63511001
60307000 60307000
62822000 62822000
62822001 62822001
62832000 62832000
62832001 62832001
62837000 62837000
62837001 62837001
62856000 62856000
62856001 62856001
62857000 62857000
62857001 62857001
60402001 60402001
64101000 64101000
64102000 64102000
64102001 64102001
63509000 63509000
63509001 63509001
63510000 63510000
63510001 63510001
64103000 64103000
64510100 64510100
64510101 64510101
64510200 64510200
64510201 64510201
64510300 64510300
64510301 64510301
64510400 64510400
64510401 64510401
64520100 64520100
64520101 64520101
64530100 64530100
64530101 64530101
64580100 64580100
64580101 64580101
64580201 64580201
64101001 64101001
68120201 68120201
78130000 78130000
62801000 62801000
62801001 62801001
62824000 62824000
62824001 62824001
62845000 62845000
62845001 62845001
90006991 90006991
61308000 61308000
61308001 61308001
61309000 61309000
61309001 61309001
62821000 62821000
62821001 62821001
62848000 62848000
62848001 62848001
64200000 64200000
64200001 64200001
62810000 62810000
62810001 62810001
62812000 62812000
62812001 62812001
62809000 62809000
62809001 62809001
62805000 62805000
62805001 62805001
62806000 62806000
62806001 62806001
62814000 62814000
62814001 62814001
62811000 62811000
62811001 62811001
62818000 62818000
62818001 62818001
62203100 62203100
62203101 62203101
62203700 62203700
62203701 62203701
62203800 62203800
62203801 62203801
62203200 62203200
62203201 62203201
62203300 62203300
62203301 62203301
62203600 62203600
62203601 62203601
62203900 62203900
62203901 62203901
62203400 62203400
62203401 62203401
62858000 62858000
62858001 62858001
62817000 62817000
62817001 62817001
62844000 62844000
62844001 62844001
62203500 62203500
62203501 62203501
96220305 96220305
60200090 60200090
60210100 60210100
60309000 60309000
60309001 60309001
62852000 62852000
62852001 62852001
60770000 60770000
60770001 60770001
60771000 #N/A
60771001 #N/A
60772000 #N/A
60772001 #N/A
60773000 #N/A
60773001 #N/A
62827000 62827000
62827001 62827001
61401000 61401000
61401001 61401001
62301000 62301000
62301001 62301001
62302000 62302000
62303000 62303000
62303001 62303001
62303090 62303090
62303091 62303091
62828000 62828000
62828001 62828001
62829000 62829000
62829001 62829001
62835000 62835000
62835001 62835001
62838000 62838000
62838001 62838001
62842000 62842000
62842001 62842001
63516000 63516000
63516001 63516001
65880290 65880290
65880291 65880291
75880000 75880000
75880090 75880090
60308000 60308000
60308001 60308001
62854000 62854000
62854001 62854001
65820100 65820100
65820101 65820101
65820200 65820200
65820201 65820201
65820300 65820300
65820301 65820301
62823000 62823000
62823001 62823001
62603000 62603000
62603001 62603001
62401000 62401000
62401001 62401001
62819000 62819000
62819001 62819001
62831000 62831000
62831001 62831001
90000628 90000628
62841000 62841000
62841001 62841001
62849000 62849000
62849001 62849001
62850000 62850000
62850001 62850001
90062305 90062305
60751000 60751000
60751001 60751001
60752000 60752000
60752001 60752001
60761000 60761000
60761001 60761001
60762000 60762000
60762001 60762001
60741000 60741000
60741001 60741001
60742000 60742000
60742001 60742001
60710000 60710000
60710001 60710001
60730000 60730000
60730001 60730001
60100000 60100000
60200091 60200091
60210101 60210101
60314000 60314000
60314001 60314001
60700090 60700090
60700091 60700091
60720000 60720000
60720001 60720001
60721000 60721000
60721001 60721001
60722000 60722000
60722001 60722001
60723000 60723000
65401000 65401000
65880100 65880100
65880101 65880101
68140200 68140200
68140201 68140201
78140000 78140000
62813000 62813000
62813001 62813001
62820000 62820000
62820001 62820001
62830000 62830000
62830001 62830001
62836000 62836000
62836001 62836001
62847000 62847000
62847001 62847001
62851000 62851000
62851001 62851001
62859000 62859000
62859001 62859001
61202000 61202000
61202001 61202001
62403000 62403000
62403001 62403001
62404000 62404000
62404001 62404001
62826000 62826000
62826001 62826001
62855000 62855000
62855001 62855001
60403000 60403000
60403001 60403001
62501000 62501000
62501001 62501001
62503000 62503000
62503001 62503001
60240100 60240100
60240101 60240101
61101000 61101000
61101001 61101001
61103000 61103000
61103001 61103001
61104000 61104000
61104001 61104001
61105000 61105000
61106000 61106000
61106001 61106001
62840000 62840000
62840001 62840001
62846000 62846000
62846001 62846001
62853000 62853000
62853001 62853001
90062867 90062867
62843000 62843000
62843001 62843001
61301000 61301000
61301001 61301001
61302000 61302000
61302001 61302001
61305000 61305000
61305001 61305001
61306000 61306000
61306001 61306001
61307000 61307000
61307001 61307001
61203000 61203000
61203001 61203001
61205000 61205000
61205001 61205001
61206000 61206000
61206001 61206001
60280300 60280300
60280301 60280301
60280800 60280800
60280801 60280801
60400090 60400090
60400091 60400091
60401000 60401000
60401001 60401001
62201000 62201000
62201001 62201001
62202000 62202000
62202001 62202001
60300090 60300090
60300091 60300091
60306000 60306000
60311000 60311000
60311001 60311001
62302001 62302001
62802000 62802000
62802001 62802001
62825000 62825000
62825001 62825001
62833000 62833000
62833001 62833001
65820400 65820400
65830101 65830101
62601000 62601000
62601001 62601001
62604000 62604000
62604001 62604001
63501000 63501000
63501001 63501001
63502000 63502000
63502001 63502001
63503000 63503000
63503001 63503001
63504000 63504000
63505000 63505000
63505001 63505001
63506000 63506000
63506001 63506001
63507000 63507000
63507001 63507001
63508000 63508000
63512000 63512000
63512001 63512001
63513000 63513000
63514000 63514000
63514001 63514001
63515000 63515000
63517000 63517000
63517001 63517001
62602000 62602000
62602001 62602001
62815000 62815000
62815001 62815001
62803100 62803100
62803101 62803101
62804000 62804000
62804001 62804001
60501000 60501000
60501001 60501001
60503000 60503000
60503001 60503001
60504000 60504000
60504001 60504001
60505000 60505000
60505001 60505001
62839000 62839000
62839001 62839001
68110100 68110100
68110200 68110200
68110201 68110201
68120401 68120401
68130100 68130100
68130200 68130200
68130300 68130300
74100000 74100000
76610000 76610000
76700000 76700000
76800000 76800000
62701000 62701000
62701001 62701001
62702000 62702000
62702001 62702001
66701000 66701000
66701001 66701001
67200000 67200000
66601000 66601000
66601001 66601001
66602000 66602000
66602001 66602001
66603000 66603000
66603001 66603001
76100000 76100000
76200000 76200000
76300000 76300000
76400000 76400000
68110101 68110101
75400000 75400000
75820000 75820000
75840000 75840000
77100000 77100000
78120000 78120000
78180000 78180000
65810100 65810100
65810101 65810101
65880200 65880200
65880201 65880201
67100000 67100000
68630000 68630000
68640100 68640100
68640200 68640200
65810200 65810200
65810201 65810201
65810300 65810300
65810301 65810301
65810400 65810400
65810401 65810401
78640000 78640000
65830100 65830100
76510000 76510000
66501000 66501000
66501001 66501001
68140100 68140100
78110000 78110000
78630000 78630000
68120100 68120100
68120101 68120101
68120200 68120200