- PLANUL CONTABIL = CHART OF ACCOUNTS
- 1 CONTURI DE CAPITALURI = CAPITAL ACCOUNTS
- 10 CAPITAL SI REZERVE = CAPITAL AND RESERVE ACCOUNTS
- 1011 Capital subscris nevarsat = Subscribed and not paid in share capital
- 1012 Capital subscris varsat = Subscribed and paid in share capital
- 1015 Patrimoniul regiei = Patrimony [autonomous companies]
- 1016 Patrimoniul public = Public patrimony
- 1041 Prime de emisiune = Share premium
- 1042 Prime de fuziune = Merger premium
- 1043 Prime de aport = Share premium contribution in kind
- 1044 Prime de conversie a obligatiunilor in actiuni = Debenture conversion premium
