addons/l10n_ro/account_chart.xml

   1 <?xml version="1.0" encoding="utf-8"?>
   2 <openerp>
   3 <data noupdate="1">
   4
   5         <!-- Account Types -->
   6
   7             <record model="account.account.type" id="account_type_receivable" >
   8               <field name="name">Receivable</field>
   9               <field name="code">receivable</field>
  10               <field name="close_method">unreconciled</field>
  11             </record>
  12
  13            <record model="account.account.type" id="account_type_stocks" >
  14               <field name="name">Stocks</field>
  15               <field name="code">stocks</field>
  16               <field name="close_method">balance</field>
  17             </record>
  18
  19             <record model="account.account.type" id="account_type_payable" >
  20               <field name="name">Payable</field>
  21               <field name="code">payable</field>
  22               <field name="close_method">unreconciled</field>
  23             </record>
  24
  25             <record model="account.account.type" id="account_type_view">
  26               <field name="name">View</field>
  27               <field name="code">view</field>
  28               <field name="close_method">none</field>
  29             </record>
  30
  31             <record model="account.account.type" id="account_type_income" >
  32               <field name="name">Income</field>
  33               <field name="code">income</field>
  34               <field name="close_method">none</field>
  35             </record>
  36
  37             <record model="account.account.type" id="account_type_expense">
  38               <field name="name">Expense</field>
  39               <field name="code">expense</field>
  40               <field name="close_method">none</field>
  41             </record>
  42
  43             <record model="account.account.type" id="account_type_tax">
  44               <field name="name">Tax</field>
  45               <field name="code">tax</field>
  46               <field name="close_method">unreconciled</field>
  47             </record>
  48
  49             <record model="account.account.type" id="account_type_cash">
  50               <field name="name">Cash</field>
  51               <field name="code">cash</field>
  52               <field name="close_method">balance</field>
  53             </record>
  54
  55             <record model="account.account.type" id="account_type_asset">
  56               <field name="name">Asset</field>
  57               <field name="code">asset</field>
  58               <field name="close_method">balance</field>
  59             </record>
  60
  61             <record model="account.account.type" id="account_type_equity"> <!-- de capital -->
  62               <field name="name">Equity</field>
  63               <field name="code">equity</field>
  64               <field name="close_method">balance</field>
  65             </record>
  66
  67             <record model="account.account.type" id="account_type_liability"> <!-- datorii -->
  68               <field name="name">Liability</field>
  69               <field name="code">liability</field>
  70               <field name="close_method">balance</field>
  71             </record>
  72
  73             <record model="account.account.type" id="account_type_provision">
  74               <field name="name">Provisions</field>
  75               <field name="code">provision</field>
  76               <field name="close_method">balance</field>
  77             </record>
  78
  79         <record id="account_type_immobilization" model="account.account.type">
  80             <field name="name">Immobilization</field>
  81             <field name="code">immobilization</field>
  82             <field name="close_method">balance</field>
  83         </record>
  84
  85
  86 <!-- 803,804,805,89 -->
  87             <record model="account.account.type" id="account_type_special">
  88               <field name="name">Special</field>
  89               <field name="code">special</field>
  90               <field name="close_method">none</field>
  91             </record>
  92 <!-- 801,802 -->
  93             <record model="account.account.type" id="account_type_commitment">
  94               <field name="name">Commitment</field>
  95               <field name="code">commitment</field>
  96               <field name="close_method">balance</field>
  97             </record>
  98
  99         <!-- Account Templates -->
 100
 101     <record id="pcg_0" model="account.account.template">
 102       <field name="name">Plan de conturi general</field>
 103       <field name="code">0</field>
 104       <field name="type">view</field>
 105       <field name="user_type" ref="account_type_view"/>
 106     </record>
 107
 108     <record id="pcg_1financiare" model="account.account.template">
 109       <field name="name">Conturi financiare</field>
 110       <field name="code">Clasele 1-7</field>
 111       <field name="type">view</field>
 112       <field name="user_type" ref="account_type_view"/>
 113       <field name="parent_id" ref="pcg_0"/>
 114     </record>
 115
 116     <record id="pcg_8extrabilant" model="account.account.template">
 117       <field name="name">Conturi in afara bilantului</field>
 118       <field name="code">Clasele 8-9</field>
 119       <field name="type">view</field>
 120       <field name="user_type" ref="account_type_view"/>
 121       <field name="parent_id" ref="pcg_0"/>
 122     </record>
 123
 124     <record id="pcg_Clasele_1_5" model="account.account.template">
 125       <field name="name">Conturi de bilant</field>
 126       <field name="code">Clasele 1-5</field>
 127       <field name="type">view</field>
 128       <field name="user_type" ref="account_type_view"/>
 129       <field name="parent_id" ref="pcg_1financiare"/>
 130     </record>
 131
 132     <record id="pcg_Clasa_1" model="account.account.template">
 133       <field name="name">Conturi de capitaluri</field>
 134       <field name="code">Clasa 1</field>
 135       <field name="type">view</field>
 136       <field name="user_type" ref="account_type_view"/>
 137       <field name="note">Capitaluri proprii, alte fonduri proprii, imprumuturi si datorii asimilate</field>
 138
 139       <field name="parent_id" ref="pcg_Clasele_1_5"/>
 140     </record>
 141
 142     <record id="pcg_10" model="account.account.template">
 143       <field name="name">Capital si rezerve</field>
 144       <field name="code">10</field>
 145       <field name="type">view</field>
 146       <field name="user_type" ref="account_type_view"/>
 147       <field name="parent_id" ref="pcg_Clasa_1"/>
 148     </record>
 149
 150     <record id="pcg_101" model="account.account.template">
 151       <field name="name">Capital</field>
 152       <field name="code">101</field>
 153       <field name="type">view</field>
 154       <field name="user_type" ref="account_type_view"/>
 155       <field name="note">in functie de forma juridica a entitatii se inscrie: capital social, patrimoniul regiei,etc.</field>
 156       <field name="parent_id" ref="pcg_10"/>
 157     </record>
 158
 159     <record id="pcg_1011" model="account.account.template">
 160       <field name="name">Capital subscris nevarsat</field>
 161       <field name="code">1011</field>
 162       <field name="type">other</field>
 163       <field name="user_type" ref="account_type_equity"/>
 164       <field name="parent_id" ref="pcg_101"/>
 165     </record>
 166
 167     <record id="pcg_1012" model="account.account.template">
 168       <field name="name">Capital subscris varsat</field>
 169       <field name="code">1012</field>
 170       <field name="type">other</field>
 171       <field name="user_type" ref="account_type_equity"/>
 172       <field name="parent_id" ref="pcg_101"/>
 173     </record>
 174
 175     <record id="pcg_1015" model="account.account.template">
 176       <field name="name">Patrimoniul regiei</field>
 177       <field name="code">1015</field>
 178       <field name="type">other</field>
 179       <field name="user_type" ref="account_type_equity"/>
 180       <field name="parent_id" ref="pcg_101"/>
 181     </record>
 182
 183     <record id="pcg_1016" model="account.account.template">
 184       <field name="name">Patrimoniul public</field>
 185       <field name="code">1016</field>
 186       <field name="type">other</field>
 187       <field name="user_type" ref="account_type_equity"/>
 188
 189       <field name="parent_id" ref="pcg_101"/>
 190     </record>
 191
 192     <record id="pcg_104" model="account.account.template">
 193       <field name="name">Prime de capital</field>
 194       <field name="code">104</field>
 195       <field name="type">view</field>
 196       <field name="user_type" ref="account_type_view"/>
 197
 198       <field name="parent_id" ref="pcg_10"/>
 199     </record>
 200
 201     <record id="pcg_1041" model="account.account.template">
 202       <field name="name">Prime de emisiune</field>
 203       <field name="code">1041</field>
 204       <field name="type">other</field>
 205       <field name="user_type" ref="account_type_equity"/>
 206       <field name="parent_id" ref="pcg_104"/>
 207     </record>
 208
 209     <record id="pcg_1042" model="account.account.template">
 210       <field name="name">Prime de fuziune/divizare</field>
 211       <field name="code">1042</field>
 212       <field name="type">other</field>
 213       <field name="user_type" ref="account_type_equity"/>
 214       <field name="parent_id" ref="pcg_104"/>
 215     </record>
 216
 217     <record id="pcg_1043" model="account.account.template">
 218       <field name="name">Prime de aport</field>
 219       <field name="code">1043</field>
 220       <field name="type">other</field>
 221       <field name="user_type" ref="account_type_equity"/>
 222       <field name="parent_id" ref="pcg_104"/>
 223     </record>
 224
 225     <record id="pcg_1044" model="account.account.template">
 226       <field name="name">Prime de conversie a obligatiunilor in actiuni</field>
 227       <field name="code">1044</field>
 228       <field name="type">other</field>
 229       <field name="user_type" ref="account_type_equity"/>
 230       <field name="parent_id" ref="pcg_104"/>
 231     </record>
 232
 233     <record id="pcg_105" model="account.account.template">
 234       <field name="name">Rezerve din reevaluare</field>
 235       <field name="code">105</field>
 236       <field name="type">other</field>
 237       <field name="user_type" ref="account_type_equity"/>
 238
 239       <field name="parent_id" ref="pcg_10"/>
 240     </record>
 241
 242     <record id="pcg_106" model="account.account.template">
 243       <field name="name">Rezerve</field>
 244       <field name="code">106</field>
 245       <field name="type">view</field>
 246       <field name="user_type" ref="account_type_view"/>
 247
 248       <field name="parent_id" ref="pcg_10"/>
 249     </record>
 250
 251     <record id="pcg_1061" model="account.account.template">
 252       <field name="name">Rezerve legale</field>
 253       <field name="code">1061</field>
 254       <field name="type">other</field>
 255       <field name="user_type" ref="account_type_equity"/>
 256
 257       <field name="parent_id" ref="pcg_106"/>
 258     </record>
 259
 260     <record id="pcg_1063" model="account.account.template">
 261       <field name="name">Rezerve statutare sau contractuale</field>
 262       <field name="code">1063</field>
 263       <field name="type">other</field>
 264       <field name="user_type" ref="account_type_equity"/>
 265
 266       <field name="parent_id" ref="pcg_106"/>
 267     </record>
 268
 269     <record id="pcg_1064" model="account.account.template">
 270       <field name="name">Rezerve de valoare justa</field>
 271       <field name="code">1064</field>
 272       <field name="type">other</field>
 273       <field name="user_type" ref="account_type_equity"/>
 274       <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
 275       <field name="parent_id" ref="pcg_106"/>
 276     </record>
 277
 278     <record id="pcg_1065" model="account.account.template">
 279       <field name="name">Rezerve reprezentand surplusul realizat din rezerve din reevaluare</field>
 280       <field name="code">1065</field>
 281       <field name="type">other</field>
 282       <field name="user_type" ref="account_type_equity"/>
 283
 284       <field name="parent_id" ref="pcg_106"/>
 285     </record>
 286
 287     <record id="pcg_1068" model="account.account.template">
 288       <field name="name">Alte rezerve</field>
 289       <field name="code">1068</field>
 290       <field name="type">other</field>
 291       <field name="user_type" ref="account_type_equity"/>
 292
 293       <field name="parent_id" ref="pcg_106"/>
 294     </record>
 295
 296     <record id="pcg_107" model="account.account.template">
 297       <field name="name">Rezerve din conversie</field>
 298       <field name="code">107</field>
 299       <field name="type">other</field>
 300       <field name="user_type" ref="account_type_equity"/>
 301       <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
 302       <field name="parent_id" ref="pcg_10"/>
 303     </record>
 304
 305     <record id="pcg_108" model="account.account.template">
 306       <field name="name">Interese minoritare</field>
 307       <field name="code">108</field>
 308       <field name="type">view</field>
 309       <field name="user_type" ref="account_type_view"/>
 310       <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
 311
 312       <field name="parent_id" ref="pcg_10"/>
 313     </record>
 314
 315     <record id="pcg_1081" model="account.account.template">
 316       <field name="name">Interese minoritare - rezultatul exercitiului financiar</field>
 317       <field name="code">1081</field>
 318       <field name="type">other</field>
 319       <field name="user_type" ref="account_type_equity"/>
 320       <field name="parent_id" ref="pcg_108"/>
 321     </record>
 322
 323     <record id="pcg_1082" model="account.account.template">
 324       <field name="name">Interese minoritare - alte capitaluri proprii</field>
 325       <field name="code">1082</field>
 326       <field name="type">other</field>
 327       <field name="user_type" ref="account_type_equity"/>
 328       <field name="parent_id" ref="pcg_108"/>
 329     </record>
 330
 331     <record id="pcg_109" model="account.account.template">
 332       <field name="name">Actiuni proprii</field>
 333       <field name="code">109</field>
 334       <field name="type">view</field>
 335       <field name="user_type" ref="account_type_view"/>
 336
 337       <field name="parent_id" ref="pcg_10"/>
 338     </record>
 339
 340     <record id="pcg_1091" model="account.account.template">
 341       <field name="name">Actiuni proprii detinute pe termen scurt</field>
 342       <field name="code">1091</field>
 343       <field name="type">other</field>
 344       <field name="user_type" ref="account_type_asset"/>
 345       <field name="parent_id" ref="pcg_109"/>
 346     </record>
 347
 348     <record id="pcg_1092" model="account.account.template">
 349       <field name="name">Actiuni proprii detinute pe termen lung</field>
 350       <field name="code">1092</field>
 351       <field name="type">other</field>
 352       <field name="user_type" ref="account_type_asset"/>
 353       <field name="parent_id" ref="pcg_109"/>
 354     </record>
 355
 356     <record id="pcg_11" model="account.account.template">
 357       <field name="name">REZULTATUL REPORTAT</field>
 358       <field name="code">11</field>
 359       <field name="type">view</field>
 360       <field name="user_type" ref="account_type_view"/>
 361
 362       <field name="parent_id" ref="pcg_Clasa_1"/>
 363     </record>
 364
 365     <record id="pcg_117" model="account.account.template">
 366       <field name="name">Rezultatul reportat</field>
 367       <field name="code">117</field>
 368       <field name="type">view</field>
 369       <field name="user_type" ref="account_type_view"/>
 370
 371       <field name="parent_id" ref="pcg_11"/>
 372     </record>
 373
 374     <record id="pcg_1171" model="account.account.template">
 375       <field name="name">Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperitã</field>
 376       <field name="code">1171</field>
 377       <field name="type">other</field>
 378       <field name="user_type" ref="account_type_equity"/>
 379
 380       <field name="parent_id" ref="pcg_117"/>
 381     </record>
 382
 383     <record id="pcg_1172" model="account.account.template">
 384       <field name="name">Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai puþin IAS 29</field>
 385       <field name="code">1172</field>
 386       <field name="type">other</field>
 387       <field name="user_type" ref="account_type_equity"/>
 388       <field name="note">Acest cont apare doar la agentii economici care au aplicat Reglementarile contabile aprobate prin OMFP nr. 94/2001 si panã la inchiderea soldului acestui cont</field>
 389       <field name="parent_id" ref="pcg_117"/>
 390     </record>
 391
 392     <record id="pcg_1174" model="account.account.template">
 393       <field name="name">Rezultatul reportat provenit din corectarea erorilor contabile</field>
 394       <field name="code">1174</field>
 395       <field name="type">other</field>
 396       <field name="user_type" ref="account_type_equity"/>
 397
 398       <field name="parent_id" ref="pcg_117"/>
 399     </record>
 400
 401     <record id="pcg_1176" model="account.account.template">
 402       <field name="name">Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene</field>
 403       <field name="code">1176</field>
 404       <field name="type">other</field>
 405       <field name="user_type" ref="account_type_equity"/>
 406
 407       <field name="parent_id" ref="pcg_117"/>
 408     </record>
 409
 410
 411     <record id="pcg_12" model="account.account.template">
 412       <field name="name">REZULTATUL EXERCItIULUI FINANCIAR</field>
 413       <field name="code">12</field>
 414       <field name="type">view</field>
 415       <field name="user_type" ref="account_type_view"/>
 416
 417       <field name="parent_id" ref="pcg_Clasa_1"/>
 418     </record>
 419
 420     <record id="pcg_121" model="account.account.template">
 421       <field name="name">Profit sau pierdere</field>
 422       <field name="code">121</field>
 423       <field name="type">other</field>
 424       <field name="user_type" ref="account_type_equity"/>
 425       <field name="parent_id" ref="pcg_12"/>
 426     </record>
 427
 428     <record id="pcg_129" model="account.account.template">
 429       <field name="name">Repartizarea profitului</field>
 430       <field name="code">129</field>
 431       <field name="type">other</field>
 432       <field name="user_type" ref="account_type_equity"/>
 433       <field name="parent_id" ref="pcg_12"/>
 434     </record>
 435
 436     <record id="pcg_13" model="account.account.template">
 437       <field name="name">SUBVENtII PENTRU INVESTItII</field>
 438       <field name="code">13</field>
 439       <field name="type">view</field>
 440       <field name="user_type" ref="account_type_view"/>
 441       <field name="parent_id" ref="pcg_Clasa_1"/>
 442     </record>
 443
 444     <record id="pcg_131" model="account.account.template">
 445       <field name="name">Subventii guvernamentale pentru investitii</field>
 446       <field name="code">131</field>
 447       <field name="type">other</field>
 448       <field name="user_type" ref="account_type_equity"/>
 449
 450       <field name="parent_id" ref="pcg_13"/>
 451     </record>
 452
 453     <record id="pcg_132" model="account.account.template">
 454       <field name="name">imprumuturi nerambursabile cu caracter de subventii pentru investitii </field>
 455       <field name="code">132</field>
 456       <field name="type">other</field>
 457       <field name="user_type" ref="account_type_equity"/>
 458       <field name="parent_id" ref="pcg_13"/>
 459     </record>
 460
 461     <record id="pcg_133" model="account.account.template">
 462       <field name="name">Donatii pentru investitii</field>
 463       <field name="code">133</field>
 464       <field name="type">other</field>
 465       <field name="user_type" ref="account_type_equity"/>
 466       <field name="parent_id" ref="pcg_13"/>
 467     </record>
 468
 469     <record id="pcg_134" model="account.account.template">
 470       <field name="name">Plusuri de inventar de natura imobilizarilor</field>
 471       <field name="code">134</field>
 472       <field name="type">other</field>
 473       <field name="user_type" ref="account_type_equity"/>
 474       <field name="parent_id" ref="pcg_13"/>
 475     </record>
 476
 477     <record id="pcg_138" model="account.account.template">
 478       <field name="name">Alte sume primite cu caracter de subventii pentru investitii</field>
 479       <field name="code">138</field>
 480       <field name="type">other</field>
 481       <field name="user_type" ref="account_type_equity"/>
 482       <field name="parent_id" ref="pcg_13"/>
 483     </record>
 484
 485     <record id="pcg_14" model="account.account.template">
 486       <field name="name">CasTIGURI SAU PIERDERI LEGATE DE EMITEREA,RaSCUMP.,VaNZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII</field>
 487       <field name="code">14</field>
 488       <field name="type">view</field>
 489       <field name="user_type" ref="account_type_view"/>
 490       <field name="parent_id" ref="pcg_Clasa_1"/>
 491     </record>
 492
 493     <record id="pcg_141" model="account.account.template">
 494       <field name="name">Castiguri</field>
 495       <field name="code">141</field>
 496       <field name="type">other</field>
 497       <field name="user_type" ref="account_type_provision"/>
 498       <field name="parent_id" ref="pcg_14"/>
 499     </record>
 500
 501     <record id="pcg_149" model="account.account.template">
 502       <field name="name">Pierderi</field>
 503       <field name="code">149</field>
 504       <field name="type">other</field>
 505       <field name="user_type" ref="account_type_provision"/>
 506       <field name="parent_id" ref="pcg_14"/>
 507     </record>
 508
 509
 510     <record id="pcg_15" model="account.account.template">
 511       <field name="name">PROVIZIOANE</field>
 512       <field name="code">15</field>
 513       <field name="type">view</field>
 514       <field name="user_type" ref="account_type_view"/>
 515       <field name="parent_id" ref="pcg_Clasa_1"/>
 516     </record>
 517
 518     <record id="pcg_151" model="account.account.template">
 519       <field name="name">Provizioane</field>
 520       <field name="code">151</field>
 521       <field name="type">view</field>
 522       <field name="user_type" ref="account_type_view"/>
 523       <field name="parent_id" ref="pcg_15"/>
 524     </record>
 525
 526     <record id="pcg_1511" model="account.account.template">
 527       <field name="name">Provizioane pentru litigii</field>
 528       <field name="code">1511</field>
 529       <field name="type">other</field>
 530       <field name="user_type" ref="account_type_provision"/>
 531       <field name="parent_id" ref="pcg_151"/>
 532     </record>
 533
 534     <record id="pcg_1512" model="account.account.template">
 535       <field name="name">Provizioane pentru garantii acordate clientilor</field>
 536       <field name="code">1512</field>
 537       <field name="type">other</field>
 538       <field name="user_type" ref="account_type_provision"/>
 539       <field name="parent_id" ref="pcg_151"/>
 540     </record>
 541
 542     <record id="pcg_1513" model="account.account.template">
 543       <field name="name">Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea</field>
 544       <field name="code">1513</field>
 545       <field name="type">other</field>
 546       <field name="user_type" ref="account_type_provision"/>
 547       <field name="note">Acest cont apare doar la agentii economici care au aplicat Reglementarile contabile aprobate prin OMFP nr. 94/2001 si pana la scoaterea din evidenta a imobilizarilor corporale in valoarea carora au fost incluse aceste provizioane. Ca urmare, aceste provizioane nu se mai pot constitui in baza prezentelor reglementari.</field>
 548       <field name="parent_id" ref="pcg_151"/>
 549     </record>
 550
 551     <record id="pcg_1514" model="account.account.template">
 552       <field name="name">Provizioane pentru restructurare</field>
 553       <field name="code">1514</field>
 554       <field name="type">other</field>
 555       <field name="user_type" ref="account_type_provision"/>
 556       <field name="parent_id" ref="pcg_151"/>
 557     </record>
 558
 559     <record id="pcg_1515" model="account.account.template">
 560       <field name="name">Provizioane pentru pensii si obligatii similare</field>
 561       <field name="code">1515</field>
 562       <field name="type">other</field>
 563       <field name="user_type" ref="account_type_provision"/>
 564       <field name="parent_id" ref="pcg_151"/>
 565     </record>
 566
 567     <record id="pcg_1516" model="account.account.template">
 568       <field name="name">Provizioane pentru impozite</field>
 569       <field name="code">1516</field>
 570       <field name="type">other</field>
 571       <field name="user_type" ref="account_type_provision"/>
 572       <field name="parent_id" ref="pcg_151"/>
 573     </record>
 574
 575     <record id="pcg_1518" model="account.account.template">
 576       <field name="name">Alte provizioane</field>
 577       <field name="code">1518</field>
 578       <field name="type">other</field>
 579       <field name="user_type" ref="account_type_provision"/>
 580       <field name="parent_id" ref="pcg_151"/>
 581     </record>
 582
 583     <record id="pcg_16" model="account.account.template">
 584       <field name="name">imprumuturi si datorii asimilate</field>
 585       <field name="code">16</field>
 586       <field name="type">view</field>
 587       <field name="user_type" ref="account_type_view"/>
 588       <field name="parent_id" ref="pcg_Clasa_1"/>
 589     </record>
 590
 591     <record id="pcg_161" model="account.account.template">
 592       <field name="name">imprumuturi din emisiuni de obligatiuni</field>
 593       <field name="code">161</field>
 594       <field name="type">view</field>
 595       <field name="user_type" ref="account_type_view"/>
 596       <field name="parent_id" ref="pcg_16"/>
 597     </record>
 598
 599     <record id="pcg_1614" model="account.account.template">
 600       <field name="name">imprumuturi externe din emisiuni de obligatiuni garantate de stat</field>
 601       <field name="code">1614</field>
 602       <field name="type">other</field>
 603       <field name="user_type" ref="account_type_liability"/>
 604       <field name="parent_id" ref="pcg_161"/>
 605     </record>
 606
 607     <record id="pcg_1615" model="account.account.template">
 608       <field name="name">imprumuturi externe din emisiuni de obligatiuni garantate de banci</field>
 609       <field name="code">1615</field>
 610       <field name="type">other</field>
 611       <field name="user_type" ref="account_type_liability"/>
 612       <field name="parent_id" ref="pcg_161"/>
 613     </record>
 614
 615     <record id="pcg_1617" model="account.account.template">
 616       <field name="name">imprumuturi interne din emisiuni de obligatiuni garantate de stat</field>
 617       <field name="code">1617</field>
 618       <field name="type">other</field>
 619       <field name="user_type" ref="account_type_liability"/>
 620       <field name="parent_id" ref="pcg_161"/>
 621     </record>
 622
 623     <record id="pcg_1618" model="account.account.template">
 624       <field name="name">Alte imprumuturi din emisiuni de obligatiuni</field>
 625       <field name="code">1618</field>
 626       <field name="type">other</field>
 627       <field name="user_type" ref="account_type_liability"/>
 628       <field name="parent_id" ref="pcg_161"/>
 629     </record>
 630
 631     <record id="pcg_162" model="account.account.template">
 632       <field name="name">Credite bancare pe termen lung</field>
 633       <field name="code">162</field>
 634       <field name="type">view</field>
 635       <field name="user_type" ref="account_type_view"/>
 636       <field name="parent_id" ref="pcg_16"/>
 637     </record>
 638
 639     <record id="pcg_1621" model="account.account.template">
 640       <field name="name">Credite bancare pe termen lung</field>
 641       <field name="code">1621</field>
 642       <field name="type">other</field>
 643       <field name="user_type" ref="account_type_liability"/>
 644       <field name="parent_id" ref="pcg_162"/>
 645     </record>
 646
 647     <record id="pcg_1622" model="account.account.template">
 648       <field name="name">Credite bancare pe termen lung nerambursate la scadenta</field>
 649       <field name="code">1622</field>
 650       <field name="type">other</field>
 651       <field name="user_type" ref="account_type_liability"/>
 652       <field name="parent_id" ref="pcg_162"/>
 653     </record>
 654
 655     <record id="pcg_1623" model="account.account.template">
 656       <field name="name">Credite externe guvernamentale</field>
 657       <field name="code">1623</field>
 658       <field name="type">other</field>
 659       <field name="user_type" ref="account_type_liability"/>
 660       <field name="parent_id" ref="pcg_162"/>
 661     </record>
 662
 663     <record id="pcg_1624" model="account.account.template">
 664       <field name="name">Credite bancare externe garantate de stat</field>
 665       <field name="code">1624</field>
 666       <field name="type">other</field>
 667       <field name="user_type" ref="account_type_liability"/>
 668       <field name="parent_id" ref="pcg_162"/>
 669     </record>
 670
 671     <record id="pcg_1625" model="account.account.template">
 672       <field name="name">Credite bancare externe garantate de banci</field>
 673       <field name="code">1625</field>
 674       <field name="type">other</field>
 675       <field name="user_type" ref="account_type_liability"/>
 676       <field name="parent_id" ref="pcg_162"/>
 677     </record>
 678
 679     <record id="pcg_1626" model="account.account.template">
 680       <field name="name">Credite de la trezoreria statului</field>
 681       <field name="code">1626</field>
 682       <field name="type">other</field>
 683       <field name="user_type" ref="account_type_liability"/>
 684       <field name="parent_id" ref="pcg_162"/>
 685     </record>
 686
 687     <record id="pcg_1627" model="account.account.template">
 688       <field name="name">Credite bancare interne garantate de stat</field>
 689       <field name="code">1627</field>
 690       <field name="type">other</field>
 691       <field name="user_type" ref="account_type_liability"/>
 692       <field name="parent_id" ref="pcg_162"/>
 693     </record>
 694
 695     <record id="pcg_166" model="account.account.template">
 696       <field name="name">Datorii care privesc imobilizarile financiare</field>
 697       <field name="code">166</field>
 698       <field name="type">view</field>
 699       <field name="user_type" ref="account_type_view"/>
 700
 701       <field name="parent_id" ref="pcg_16"/>
 702     </record>
 703
 704     <record id="pcg_1661" model="account.account.template">
 705       <field name="name">Datorii fata de entitatile afiliate</field>
 706       <field name="code">1661</field>
 707       <field name="type">other</field>
 708       <field name="user_type" ref="account_type_liability"/>
 709
 710       <field name="parent_id" ref="pcg_166"/>
 711     </record>
 712
 713     <record id="pcg_1663" model="account.account.template">
 714       <field name="name">Datorii fata de entitatile de care compania este legata prin interese de participare</field>
 715       <field name="code">1663</field>
 716       <field name="type">other</field>
 717       <field name="user_type" ref="account_type_liability"/>
 718
 719       <field name="parent_id" ref="pcg_166"/>
 720     </record>
 721
 722     <record id="pcg_167" model="account.account.template">
 723       <field name="name">Alte imprumuturi si datorii asimilate</field>
 724       <field name="code">167</field>
 725       <field name="type">other</field>
 726       <field name="user_type" ref="account_type_liability"/>
 727
 728       <field name="parent_id" ref="pcg_16"/>
 729     </record>
 730
 731     <record id="pcg_168" model="account.account.template">
 732       <field name="name">Dobanzi aferente imprumuturilor si datoriilor asimilate</field>
 733       <field name="code">168</field>
 734       <field name="type">view</field>
 735       <field name="user_type" ref="account_type_view"/>
 736
 737       <field name="parent_id" ref="pcg_16"/>
 738     </record>
 739
 740     <record id="pcg_1681" model="account.account.template">
 741       <field name="name">Dobanzi aferente imprumuturilor din emisiunile de obligatiuni</field>
 742       <field name="code">1681</field>
 743       <field name="type">other</field>
 744       <field name="user_type" ref="account_type_liability"/>
 745
 746       <field name="parent_id" ref="pcg_168"/>
 747     </record>
 748
 749     <record id="pcg_1682" model="account.account.template">
 750       <field name="name">Dobanzi aferente creditelor bancare pe termen lung</field>
 751       <field name="code">1682</field>
 752       <field name="type">other</field>
 753       <field name="user_type" ref="account_type_liability"/>
 754
 755       <field name="parent_id" ref="pcg_168"/>
 756     </record>
 757
 758     <record id="pcg_1685" model="account.account.template">
 759       <field name="name">Dobanzi aferente datoriilor fata de entitatile afiliate</field>
 760       <field name="code">1685</field>
 761       <field name="type">other</field>
 762       <field name="user_type" ref="account_type_liability"/>
 763
 764       <field name="parent_id" ref="pcg_168"/>
 765     </record>
 766
 767     <record id="pcg_1686" model="account.account.template">
 768       <field name="name">Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare</field>
 769       <field name="code">1686</field>
 770       <field name="type">other</field>
 771       <field name="user_type" ref="account_type_liability"/>
 772       <field name="parent_id" ref="pcg_168"/>
 773     </record>
 774
 775     <record id="pcg_1687" model="account.account.template">
 776       <field name="name">Dobanzi aferente altor imprumuturi si datorii asimilate</field>
 777       <field name="code">1687</field>
 778       <field name="type">other</field>
 779       <field name="user_type" ref="account_type_liability"/>
 780       <field name="parent_id" ref="pcg_168"/>
 781     </record>
 782
 783     <record id="pcg_169" model="account.account.template">
 784       <field name="name">Prime privind rambursarea obligatiunilor</field>
 785       <field name="code">169</field>
 786       <field name="type">other</field>
 787       <field name="user_type" ref="account_type_liability"/>
 788       <field name="parent_id" ref="pcg_16"/>
 789     </record>
 790
 791     <record id="pcg_Clasa_2" model="account.account.template">
 792       <field name="name">CONTURI DE IMOBILIZaRI</field>
 793       <field name="code">Clasa 2</field>
 794       <field name="type">view</field>
 795       <field name="user_type" ref="account_type_view"/>
 796       <field name="note">Imobilizari necorporale, corporale, financiare, amortizari</field>
 797       <field name="parent_id" ref="pcg_Clasele_1_5"/>
 798     </record>
 799
 800     <record id="pcg_20" model="account.account.template">
 801       <field name="name">IMOBILIZaRI NECORPORALE</field>
 802       <field name="code">20</field>
 803       <field name="type">view</field>
 804       <field name="user_type" ref="account_type_view"/>
 805       <field name="parent_id" ref="pcg_Clasa_2"/>
 806     </record>
 807
 808     <record id="pcg_201" model="account.account.template">
 809       <field name="name">Cheltuieli de constituire</field>
 810       <field name="code">201</field>
 811       <field name="type">other</field>
 812       <field name="user_type" ref="account_type_immobilization"/>
 813       <field name="parent_id" ref="pcg_20"/>
 814     </record>
 815
 816     <record id="pcg_203" model="account.account.template">
 817       <field name="name">Cheltuieli de dezvoltare</field>
 818       <field name="code">203</field>
 819       <field name="type">other</field>
 820       <field name="user_type" ref="account_type_immobilization"/>
 821       <field name="parent_id" ref="pcg_20"/>
 822     </record>
 823
 824     <record id="pcg_205" model="account.account.template">
 825       <field name="name">Concesiuni, brevete, licente, marci comerciale, drepturi si active similare</field>
 826       <field name="code">205</field>
 827       <field name="type">other</field>
 828       <field name="user_type" ref="account_type_immobilization"/>
 829       <field name="parent_id" ref="pcg_20"/>
 830     </record>
 831
 832     <record id="pcg_207" model="account.account.template">
 833       <field name="name">Fond comercial</field>
 834       <field name="code">207</field>
 835       <field name="type">view</field>
 836       <field name="user_type" ref="account_type_view"/>
 837       <field name="parent_id" ref="pcg_20"/>
 838     </record>
 839
 840     <record id="pcg_2071" model="account.account.template">
 841       <field name="name">Fond comercial pozitiv</field>
 842       <field name="code">2071</field>
 843       <field name="type">other</field>
 844       <field name="user_type" ref="account_type_immobilization"/>
 845       <field name="note">Acest cont apare, de regula, in situatiile financiare anuale consolidate</field>
 846       <field name="parent_id" ref="pcg_207"/>
 847     </record>
 848
 849     <record id="pcg_2072" model="account.account.template">
 850       <field name="name">Fond comercial negativ</field>
 851       <field name="code">2072</field>
 852       <field name="type">other</field>
 853       <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
 854       <field name="user_type" ref="account_type_immobilization"/>
 855       <field name="parent_id" ref="pcg_207"/>
 856     </record>
 857
 858     <record id="pcg_21" model="account.account.template">
 859       <field name="name">IMOBILIZaRI CORPORALE</field>
 860       <field name="code">21</field>
 861       <field name="type">view</field>
 862       <field name="user_type" ref="account_type_view"/>
 863       <field name="note">Atunci cand valoarea de achizitie depaseste 1800 RON</field>
 864
 865       <field name="parent_id" ref="pcg_Clasa_2"/>
 866     </record>
 867
 868     <record id="pcg_211" model="account.account.template">
 869       <field name="name">Terenuri si amenajari de terenuri</field>
 870       <field name="code">211</field>
 871       <field name="type">view</field>
 872       <field name="user_type" ref="account_type_view"/>
 873       <field name="parent_id" ref="pcg_21"/>
 874     </record>
 875
 876     <record id="pcg_2111" model="account.account.template">
 877       <field name="name">Terenuri</field>
 878       <field name="code">2111</field>
 879       <field name="type">other</field>
 880       <field name="user_type" ref="account_type_immobilization"/>
 881
 882       <field name="parent_id" ref="pcg_211"/>
 883     </record>
 884
 885     <record id="pcg_2112" model="account.account.template">
 886       <field name="name">Amenajari de terenuri</field>
 887       <field name="code">2112</field>
 888       <field name="type">other</field>
 889       <field name="user_type" ref="account_type_immobilization"/>
 890
 891       <field name="parent_id" ref="pcg_211"/>
 892     </record>
 893
 894     <record id="pcg_212" model="account.account.template">
 895       <field name="name">Constructii</field>
 896       <field name="code">212</field>
 897       <field name="type">other</field>
 898       <field name="user_type" ref="account_type_immobilization"/>
 899       <field name="parent_id" ref="pcg_21"/>
 900     </record>
 901
 902     <record id="pcg_213" model="account.account.template">
 903       <field name="name">Instalatii tehnice, mijloace de transport, animale si plantatii</field>
 904       <field name="code">213</field>
 905       <field name="type">view</field>
 906       <field name="user_type" ref="account_type_view"/>
 907       <field name="parent_id" ref="pcg_21"/>
 908     </record>
 909
 910     <record id="pcg_2131" model="account.account.template">
 911       <field name="name">Echipamente tehnologice (masini, utilaje si instalatii de lucru)</field>
 912       <field name="code">2131</field>
 913       <field name="type">other</field>
 914       <field name="user_type" ref="account_type_immobilization"/>
 915       <field name="parent_id" ref="pcg_213"/>
 916     </record>
 917
 918     <record id="pcg_2132" model="account.account.template">
 919       <field name="name">Aparate si instalatii de masurare, control si reglare</field>
 920       <field name="code">2132</field>
 921       <field name="type">other</field>
 922       <field name="user_type" ref="account_type_immobilization"/>
 923       <field name="parent_id" ref="pcg_213"/>
 924     </record>
 925
 926     <record id="pcg_2133" model="account.account.template">
 927       <field name="name">Mijloace detransport</field>
 928       <field name="code">2133</field>
 929       <field name="type">other</field>
 930       <field name="user_type" ref="account_type_immobilization"/>
 931       <field name="parent_id" ref="pcg_213"/>
 932     </record>
 933
 934     <record id="pcg_2134" model="account.account.template">
 935       <field name="name">Animale si plantatii</field>
 936       <field name="code">2134</field>
 937       <field name="type">other</field>
 938       <field name="user_type" ref="account_type_immobilization"/>
 939       <field name="parent_id" ref="pcg_213"/>
 940     </record>
 941
 942     <record id="pcg_214" model="account.account.template">
 943       <field name="name">Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale</field>
 944       <field name="code">214</field>
 945       <field name="type">other</field>
 946       <field name="user_type" ref="account_type_immobilization"/>
 947       <field name="parent_id" ref="pcg_21"/>
 948     </record>
 949
 950     <record id="pcg_23" model="account.account.template">
 951       <field name="name">IMOBILIZaRI iN CURS</field>
 952       <field name="code">23</field>
 953       <field name="type">view</field>
 954       <field name="user_type" ref="account_type_view"/>
 955
 956       <field name="parent_id" ref="pcg_Clasa_2"/>
 957     </record>
 958
 959     <record id="pcg_231" model="account.account.template">
 960       <field name="name">Imobilizari corporale in curs de executie</field>
 961       <field name="code">231</field>
 962       <field name="type">other</field>
 963       <field name="user_type" ref="account_type_immobilization"/>
 964       <field name="parent_id" ref="pcg_23"/>
 965     </record>
 966
 967     <record id="pcg_232" model="account.account.template">
 968       <field name="name">Avansuri acordate pentru imobilizari corporale</field>
 969       <field name="code">232</field>
 970       <field name="type">other</field>
 971       <field name="user_type" ref="account_type_immobilization"/>
 972       <field name="parent_id" ref="pcg_23"/>
 973     </record>
 974
 975     <record id="pcg_233" model="account.account.template">
 976       <field name="name">Imobilizari necorporale in curs de executie</field>
 977       <field name="code">233</field>
 978       <field name="type">other</field>
 979       <field name="user_type" ref="account_type_immobilization"/>
 980       <field name="parent_id" ref="pcg_23"/>
 981     </record>
 982
 983     <record id="pcg_234" model="account.account.template">
 984       <field name="name">Avansuri acordate pentru imobilizari necorporale</field>
 985       <field name="code">234</field>
 986       <field name="type">other</field>
 987       <field name="user_type" ref="account_type_immobilization"/>
 988       <field name="parent_id" ref="pcg_23"/>
 989     </record>
 990
 991     <record id="pcg_26" model="account.account.template">
 992       <field name="name">IMOBILIZaRI FINANCIARE</field>
 993       <field name="code">26</field>
 994       <field name="type">view</field>
 995       <field name="user_type" ref="account_type_view"/>
 996       <field name="parent_id" ref="pcg_Clasa_2"/>
 997     </record>
 998
 999     <record id="pcg_261" model="account.account.template">
1000       <field name="name">Actiuni detinute la entitatile afiliate</field>
1001       <field name="code">261</field>
1002       <field name="type">other</field>
1003       <field name="user_type" ref="account_type_immobilization"/>
1004       <field name="parent_id" ref="pcg_26"/>
1005     </record>
1006
1007     <record id="pcg_263" model="account.account.template">
1008       <field name="name">Interse de participare</field>
1009       <field name="code">263</field>
1010       <field name="type">other</field>
1011       <field name="user_type" ref="account_type_immobilization"/>
1012       <field name="parent_id" ref="pcg_26"/>
1013     </record>
1014
1015     <record id="pcg_264" model="account.account.template">
1016       <field name="name">Titluri puse in echivalenta</field>
1017       <field name="code">264</field>
1018       <field name="type">other</field>
1019       <field name="user_type" ref="account_type_immobilization"/>
1020       <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
1021       <field name="parent_id" ref="pcg_26"/>
1022     </record>
1023
1024     <record id="pcg_265" model="account.account.template">
1025       <field name="name">Alte titluri imobilizate</field>
1026       <field name="code">265</field>
1027       <field name="type">other</field>
1028       <field name="user_type" ref="account_type_immobilization"/>
1029       <field name="parent_id" ref="pcg_26"/>
1030     </record>
1031
1032    <record id="pcg_267" model="account.account.template">
1033       <field name="name">Creante imobilizate</field>
1034       <field name="code">267</field>
1035       <field name="type">view</field>
1036       <field name="user_type" ref="account_type_view"/>
1037       <field name="parent_id" ref="pcg_26"/>
1038     </record>
1039
1040     <record id="pcg_2671" model="account.account.template">
1041       <field name="name">Sume datorate de entitatile afiliate</field>
1042       <field name="code">2671</field>
1043       <field name="type">other</field>
1044       <field name="user_type" ref="account_type_immobilization"/>
1045       <field name="parent_id" ref="pcg_267"/>
1046     </record>
1047
1048     <record id="pcg_2672" model="account.account.template">
1049       <field name="name">Dobanda aferenta sumelor datorate de entitatile afiliate</field>
1050       <field name="code">2672</field>
1051       <field name="type">other</field>
1052       <field name="user_type" ref="account_type_immobilization"/>
1053       <field name="parent_id" ref="pcg_267"/>
1054     </record>
1055
1056     <record id="pcg_2673" model="account.account.template">
1057       <field name="name">Creante legate de interesele de participare</field>
1058       <field name="code">2673</field>
1059       <field name="type">other</field>
1060       <field name="user_type" ref="account_type_immobilization"/>
1061       <field name="parent_id" ref="pcg_267"/>
1062     </record>
1063
1064     <record id="pcg_2674" model="account.account.template">
1065       <field name="name">Dobanda aferenta creantelor legate de interesele de participare</field>
1066       <field name="code">2674</field>
1067       <field name="type">other</field>
1068       <field name="user_type" ref="account_type_immobilization"/>
1069       <field name="parent_id" ref="pcg_267"/>
1070     </record>
1071
1072     <record id="pcg_2675" model="account.account.template">
1073       <field name="name">imprumuturi acordate pe termen lung</field>
1074       <field name="code">2675</field>
1075       <field name="type">other</field>
1076       <field name="user_type" ref="account_type_immobilization"/>
1077       <field name="parent_id" ref="pcg_267"/>
1078     </record>
1079
1080     <record id="pcg_2676" model="account.account.template">
1081       <field name="name">Dobanda aferenta imprumuturilor acordate pe termen lung</field>
1082       <field name="code">2676</field>
1083       <field name="type">other</field>
1084       <field name="user_type" ref="account_type_immobilization"/>
1085       <field name="parent_id" ref="pcg_267"/>
1086     </record>
1087
1088     <record id="pcg_2678" model="account.account.template">
1089       <field name="name">Alte creante imobilizate</field>
1090       <field name="code">2678</field>
1091       <field name="type">other</field>
1092       <field name="user_type" ref="account_type_immobilization"/>
1093       <field name="parent_id" ref="pcg_267"/>
1094     </record>
1095
1096     <record id="pcg_2679" model="account.account.template">
1097       <field name="name">Varsaminte de efectuat pentru imobilizari financiare</field>
1098       <field name="code">2679</field>
1099       <field name="type">other</field>
1100       <field name="user_type" ref="account_type_immobilization"/>
1101       <field name="parent_id" ref="pcg_267"/>
1102     </record>
1103
1104     <record id="pcg_269" model="account.account.template">
1105       <field name="name">Varsaminte de efectuat pentru imobilizari financiare</field>
1106       <field name="code">269</field>
1107       <field name="type">view</field>
1108       <field name="user_type" ref="account_type_view"/>
1109       <field name="parent_id" ref="pcg_26"/>
1110     </record>
1111
1112     <record id="pcg_2691" model="account.account.template">
1113       <field name="name">Varsaminte de efectuat privind actiunile detinute la entitatile afiliate</field>
1114       <field name="code">2691</field>
1115       <field name="type">other</field>
1116       <field name="user_type" ref="account_type_immobilization"/>
1117       <field name="parent_id" ref="pcg_269"/>
1118     </record>
1119
1120     <record id="pcg_2692" model="account.account.template">
1121       <field name="name">Varsaminte de efectuat privind interesele de participare</field>
1122       <field name="code">2692</field>
1123       <field name="type">other</field>
1124       <field name="user_type" ref="account_type_immobilization"/>
1125       <field name="parent_id" ref="pcg_269"/>
1126     </record>
1127
1128     <record id="pcg_2693" model="account.account.template">
1129       <field name="name">Varsaminte de efectuat pentru alte imobilizari financiare</field>
1130       <field name="code">2693</field>
1131       <field name="type">other</field>
1132       <field name="user_type" ref="account_type_immobilization"/>
1133       <field name="parent_id" ref="pcg_269"/>
1134     </record>
1135
1136     <record id="pcg_28" model="account.account.template">
1137       <field name="name">AMORTIZaRI PRIVIND IMOBILIZaRILE</field>
1138       <field name="code">28</field>
1139       <field name="type">view</field>
1140       <field name="user_type" ref="account_type_view"/>
1141       <field name="parent_id" ref="pcg_Clasa_2"/>
1142     </record>
1143
1144     <record id="pcg_280" model="account.account.template">
1145       <field name="name">Amortizari privind amortizarile necorporale</field>
1146       <field name="code">280</field>
1147       <field name="type">view</field>
1148       <field name="user_type" ref="account_type_view"/>
1149       <field name="parent_id" ref="pcg_28"/>
1150     </record>
1151
1152     <record id="pcg_2801" model="account.account.template">
1153       <field name="name">Amortizarea cheltuielilor de constituire</field>
1154       <field name="code">2801</field>
1155       <field name="type">other</field>
1156       <field name="user_type" ref="account_type_immobilization"/>
1157       <field name="parent_id" ref="pcg_280"/>
1158     </record>
1159
1160     <record id="pcg_2803" model="account.account.template">
1161       <field name="name">Amortizarea cheltuielilor de dezvoltare</field>
1162       <field name="code">2803</field>
1163       <field name="type">other</field>
1164       <field name="user_type" ref="account_type_immobilization"/>
1165       <field name="parent_id" ref="pcg_280"/>
1166     </record>
1167
1168     <record id="pcg_2805" model="account.account.template">
1169       <field name="name">Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare</field>
1170       <field name="code">2805</field>
1171       <field name="type">other</field>
1172       <field name="user_type" ref="account_type_immobilization"/>
1173       <field name="parent_id" ref="pcg_280"/>
1174     </record>
1175
1176     <record id="pcg_2807" model="account.account.template">
1177       <field name="name">Amortizarea fondului comercial</field>
1178       <field name="code">2807</field>
1179       <field name="type">other</field>
1180       <field name="user_type" ref="account_type_immobilization"/>
1181       <field name="note">Acest cont apare, de regula, in situatiile financiare anuale consolidate</field>
1182       <field name="parent_id" ref="pcg_280"/>
1183     </record>
1184
1185     <record id="pcg_2808" model="account.account.template">
1186       <field name="name">Amortizarea altor imobilizari necorporale</field>
1187       <field name="code">2808</field>
1188       <field name="type">other</field>
1189       <field name="user_type" ref="account_type_immobilization"/>
1190       <field name="parent_id" ref="pcg_280"/>
1191     </record>
1192
1193     <record id="pcg_281" model="account.account.template">
1194       <field name="name">Amortizari privind imobilizarile corporale</field>
1195       <field name="code">281</field>
1196       <field name="type">view</field>
1197       <field name="user_type" ref="account_type_view"/>
1198       <field name="parent_id" ref="pcg_28"/>
1199     </record>
1200
1201     <record id="pcg_2811" model="account.account.template">
1202       <field name="name">Amortizarea amenajarilor de terenuri</field>
1203       <field name="code">2811</field>
1204       <field name="type">other</field>
1205       <field name="user_type" ref="account_type_immobilization"/>
1206       <field name="parent_id" ref="pcg_281"/>
1207     </record>
1208
1209     <record id="pcg_2812" model="account.account.template">
1210       <field name="name">Amortizarea constructiilor</field>
1211       <field name="code">2812</field>
1212       <field name="type">other</field>
1213       <field name="user_type" ref="account_type_immobilization"/>
1214       <field name="parent_id" ref="pcg_281"/>
1215     </record>
1216
1217     <record id="pcg_2813" model="account.account.template">
1218       <field name="name">Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor</field>
1219       <field name="code">2813</field>
1220       <field name="type">other</field>
1221       <field name="user_type" ref="account_type_immobilization"/>
1222       <field name="parent_id" ref="pcg_281"/>
1223     </record>
1224
1225     <record id="pcg_2814" model="account.account.template">
1226       <field name="name">Amortizarea altor imobilizari corporale</field>
1227       <field name="code">2814</field>
1228       <field name="type">other</field>
1229       <field name="user_type" ref="account_type_immobilization"/>
1230       <field name="parent_id" ref="pcg_281"/>
1231     </record>
1232
1233     <record id="pcg_29" model="account.account.template">
1234       <field name="name">AJUSTaRI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZaRILOR</field>
1235       <field name="code">29</field>
1236       <field name="type">view</field>
1237       <field name="user_type" ref="account_type_view"/>
1238       <field name="parent_id" ref="pcg_Clasa_2"/>
1239     </record>
1240
1241     <record id="pcg_290" model="account.account.template">
1242       <field name="name">Ajustari pentru deprecierea imobilizarilor necorporale</field>
1243       <field name="code">290</field>
1244       <field name="type">view</field>
1245       <field name="user_type" ref="account_type_view"/>
1246       <field name="parent_id" ref="pcg_29"/>
1247     </record>
1248
1249     <record id="pcg_2903" model="account.account.template">
1250       <field name="name">Ajustari pentru deprecierea cheltuielilor de dezvoltare</field>
1251       <field name="code">2903</field>
1252       <field name="type">other</field>
1253       <field name="user_type" ref="account_type_immobilization"/>
1254       <field name="parent_id" ref="pcg_290"/>
1255     </record>
1256
1257     <record id="pcg_2905" model="account.account.template">
1258       <field name="name">Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare</field>
1259       <field name="code">2905</field>
1260       <field name="type">other</field>
1261       <field name="user_type" ref="account_type_immobilization"/>
1262       <field name="parent_id" ref="pcg_290"/>
1263     </record>
1264
1265     <record id="pcg_2907" model="account.account.template">
1266       <field name="name">Ajustari pentru deprecierea fondului comercial</field>
1267       <field name="code">2907</field>
1268       <field name="type">other</field>
1269       <field name="user_type" ref="account_type_immobilization"/>
1270       <field name="parent_id" ref="pcg_290"/>
1271     </record>
1272
1273     <record id="pcg_2908" model="account.account.template">
1274       <field name="name">Ajustari pentru deprecierea altor imobilizari necorporale</field>
1275       <field name="code">2908</field>
1276       <field name="type">other</field>
1277       <field name="user_type" ref="account_type_immobilization"/>
1278       <field name="parent_id" ref="pcg_290"/>
1279     </record>
1280
1281     <record id="pcg_291" model="account.account.template">
1282       <field name="name">Ajustari pentru deprecierea imobilizarilor corporale</field>
1283       <field name="code">291</field>
1284       <field name="type">view</field>
1285       <field name="user_type" ref="account_type_view"/>
1286
1287       <field name="parent_id" ref="pcg_29"/>
1288     </record>
1289
1290     <record id="pcg_2911" model="account.account.template">
1291       <field name="name">Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri</field>
1292       <field name="code">2911</field>
1293       <field name="type">other</field>
1294       <field name="user_type" ref="account_type_immobilization"/>
1295
1296       <field name="parent_id" ref="pcg_291"/>
1297     </record>
1298
1299     <record id="pcg_2912" model="account.account.template">
1300       <field name="name">Ajustari pentru deprecierea constructiilor</field>
1301       <field name="code">2912</field>
1302       <field name="type">other</field>
1303       <field name="user_type" ref="account_type_immobilization"/>
1304       <field name="parent_id" ref="pcg_291"/>
1305     </record>
1306
1307     <record id="pcg_2913" model="account.account.template">
1308       <field name="name">Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor</field>
1309       <field name="code">2913</field>
1310       <field name="type">other</field>
1311       <field name="user_type" ref="account_type_immobilization"/>
1312       <field name="parent_id" ref="pcg_291"/>
1313     </record>
1314
1315     <record id="pcg_2914" model="account.account.template">
1316       <field name="name">Ajustari pentru deprecierea altor imobilizari corporale</field>
1317       <field name="code">2914</field>
1318       <field name="type">other</field>
1319       <field name="user_type" ref="account_type_immobilization"/>
1320       <field name="parent_id" ref="pcg_291"/>
1321     </record>
1322
1323     <record id="pcg_293" model="account.account.template">
1324       <field name="name">Ajustari pentru deprecierea imobilizarilor in curs de executie</field>
1325       <field name="code">293</field>
1326       <field name="type">view</field>
1327       <field name="user_type" ref="account_type_view"/>
1328       <field name="parent_id" ref="pcg_29"/>
1329     </record>
1330
1331     <record id="pcg_2931" model="account.account.template">
1332       <field name="name">Ajustari pentru deprecierea imobilizarilor corporale in curs de executie</field>
1333       <field name="code">2931</field>
1334       <field name="type">other</field>
1335       <field name="user_type" ref="account_type_immobilization"/>
1336       <field name="parent_id" ref="pcg_293"/>
1337     </record>
1338
1339     <record id="pcg_2933" model="account.account.template">
1340       <field name="name">Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie</field>
1341       <field name="code">2933</field>
1342       <field name="type">other</field>
1343       <field name="user_type" ref="account_type_immobilization"/>
1344       <field name="parent_id" ref="pcg_293"/>
1345     </record>
1346
1347     <record id="pcg_296" model="account.account.template">
1348       <field name="name">Ajustari pentru pierderea de valoare a imobilizarilor financiare</field>
1349       <field name="code">296</field>
1350       <field name="type">view</field>
1351       <field name="user_type" ref="account_type_view"/>
1352       <field name="parent_id" ref="pcg_29"/>
1353     </record>
1354
1355     <record id="pcg_2961" model="account.account.template">
1356       <field name="name">Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate</field>
1357       <field name="code">2961</field>
1358       <field name="type">other</field>
1359       <field name="user_type" ref="account_type_immobilization"/>
1360       <field name="parent_id" ref="pcg_296"/>
1361     </record>
1362
1363     <record id="pcg_2962" model="account.account.template">
1364       <field name="name">Ajustari pentru pierderea de valoare a intereselor de participare</field>
1365       <field name="code">2962</field>
1366       <field name="type">other</field>
1367       <field name="user_type" ref="account_type_immobilization"/>
1368       <field name="parent_id" ref="pcg_296"/>
1369     </record>
1370
1371     <record id="pcg_2963" model="account.account.template">
1372       <field name="name">Ajustari pentru pierderea de valoare a altor titluri imobilizate</field>
1373       <field name="code">2963</field>
1374       <field name="type">other</field>
1375       <field name="user_type" ref="account_type_immobilization"/>
1376       <field name="parent_id" ref="pcg_296"/>
1377     </record>
1378
1379     <record id="pcg_2964" model="account.account.template">
1380       <field name="name">Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate</field>
1381       <field name="code">2964</field>
1382       <field name="type">other</field>
1383       <field name="user_type" ref="account_type_immobilization"/>
1384       <field name="parent_id" ref="pcg_296"/>
1385     </record>
1386
1387     <record id="pcg_2965" model="account.account.template">
1388       <field name="name">Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare</field>
1389       <field name="code">2965</field>
1390       <field name="type">other</field>
1391       <field name="user_type" ref="account_type_immobilization"/>
1392       <field name="parent_id" ref="pcg_296"/>
1393     </record>
1394
1395     <record id="pcg_2966" model="account.account.template">
1396       <field name="name">Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung</field>
1397       <field name="code">2966</field>
1398       <field name="type">other</field>
1399       <field name="user_type" ref="account_type_immobilization"/>
1400       <field name="parent_id" ref="pcg_296"/>
1401     </record>
1402
1403     <record id="pcg_2968" model="account.account.template">
1404       <field name="name">Ajustari pentru pierderea de valoare a altor creante imobilizate</field>
1405       <field name="code">2968</field>
1406       <field name="type">other</field>
1407       <field name="user_type" ref="account_type_immobilization"/>
1408       <field name="parent_id" ref="pcg_296"/>
1409     </record>
1410
1411     <record id="pcg_Clasa_3" model="account.account.template">
1412       <field name="name">CONTURI DE STOCURI sI PRODUCtIE iN CURS DE EXECUtIE</field>
1413       <field name="code">Clasa 3</field>
1414       <field name="type">view</field>
1415       <field name="user_type" ref="account_type_view"/>
1416       <field name="parent_id" ref="pcg_Clasele_1_5"/>
1417     </record>
1418
1419     <record id="pcg_30" model="account.account.template">
1420       <field name="name">STOCURI DE MATERII PRIME sI MATERIALE</field>
1421       <field name="code">30</field>
1422       <field name="type">view</field>
1423       <field name="user_type" ref="account_type_view"/>
1424       <field name="parent_id" ref="pcg_Clasa_3"/>
1425     </record>
1426
1427     <record id="pcg_301" model="account.account.template">
1428       <field name="name">Materii prime</field>
1429       <field name="code">301</field>
1430       <field name="type">other</field>
1431           <field name="user_type" ref="account_type_stocks" />
1432       <field name="parent_id" ref="pcg_30"/>
1433     </record>
1434
1435     <record id="pcg_302" model="account.account.template">
1436       <field name="name">Materiale consumabile</field>
1437       <field name="code">302</field>
1438       <field name="type">view</field>
1439       <field name="user_type" ref="account_type_view" />
1440       <field name="parent_id" ref="pcg_30"/>
1441     </record>
1442
1443     <record id="pcg_3021" model="account.account.template">
1444       <field name="name">Materiale auxiliare</field>
1445       <field name="code">3021</field>
1446       <field name="type">other</field>
1447       <field name="user_type" ref="account_type_stocks" />
1448       <field name="parent_id" ref="pcg_302"/>
1449     </record>
1450
1451     <record id="pcg_3022" model="account.account.template">
1452       <field name="name">Combustibili</field>
1453       <field name="code">3022</field>
1454       <field name="type">other</field>
1455       <field name="user_type" ref="account_type_stocks" />
1456       <field name="parent_id" ref="pcg_302"/>
1457     </record>
1458
1459     <record id="pcg_3023" model="account.account.template">
1460       <field name="name">Materiale auxiliare</field>
1461       <field name="code">3023</field>
1462       <field name="type">other</field>
1463       <field name="user_type" ref="account_type_stocks" />
1464       <field name="parent_id" ref="pcg_302"/>
1465     </record>
1466
1467     <record id="pcg_3024" model="account.account.template">
1468       <field name="name">Piese de schimb</field>
1469       <field name="code">3024</field>
1470       <field name="type">other</field>
1471       <field name="user_type" ref="account_type_stocks" />
1472       <field name="parent_id" ref="pcg_302"/>
1473     </record>
1474
1475     <record id="pcg_3025" model="account.account.template">
1476       <field name="name">Seminte si materiale de plantat</field>
1477       <field name="code">3025</field>
1478       <field name="type">other</field>
1479       <field name="user_type" ref="account_type_stocks" />
1480       <field name="parent_id" ref="pcg_302"/>
1481     </record>
1482
1483     <record id="pcg_3026" model="account.account.template">
1484       <field name="name">Furaje</field>
1485       <field name="code">3026</field>
1486       <field name="type">other</field>
1487       <field name="user_type" ref="account_type_stocks" />
1488       <field name="parent_id" ref="pcg_302"/>
1489     </record>
1490
1491     <record id="pcg_3028" model="account.account.template">
1492       <field name="name">Alte materiale consumabile</field>
1493       <field name="code">3028</field>
1494       <field name="type">other</field>
1495       <field name="user_type" ref="account_type_stocks" />
1496       <field name="parent_id" ref="pcg_302"/>
1497     </record>
1498
1499     <record id="pcg_303" model="account.account.template">
1500       <field name="name">Materiale de natura obiectelor de inventar</field>
1501       <field name="code">303</field>
1502       <field name="type">other</field>
1503       <field name="user_type" ref="account_type_stocks" />
1504       <field name="parent_id" ref="pcg_30"/>
1505     </record>
1506
1507     <record id="pcg_308" model="account.account.template">
1508       <field name="name">Diferente de pret la materii prime si materiale</field>
1509       <field name="code">308</field>
1510       <field name="type">other</field>
1511       <field name="user_type" ref="account_type_stocks" />
1512       <field name="parent_id" ref="pcg_30"/>
1513     </record>
1514
1515     <record id="pcg_33" model="account.account.template">
1516       <field name="name">PRODUCtIA iN CURS DE EXECUtIE</field>
1517       <field name="code">33</field>
1518       <field name="type">view</field>
1519       <field name="user_type" ref="account_type_view"/>
1520       <field name="parent_id" ref="pcg_Clasa_3"/>
1521     </record>
1522
1523     <record id="pcg_331" model="account.account.template">
1524       <field name="name">Produse in curs de executie</field>
1525       <field name="code">331</field>
1526       <field name="type">other</field>
1527       <field name="user_type" ref="account_type_stocks" />
1528       <field name="parent_id" ref="pcg_33"/>
1529     </record>
1530
1531     <record id="pcg_332" model="account.account.template">
1532       <field name="name">Lucrari si servicii in curs de executie</field>
1533       <field name="code">332</field>
1534       <field name="type">other</field>
1535       <field name="user_type" ref="account_type_stocks" />
1536       <field name="parent_id" ref="pcg_33"/>
1537     </record>
1538
1539     <record id="pcg_34" model="account.account.template">
1540       <field name="name">PRODUSE</field>
1541       <field name="code">34</field>
1542       <field name="type">view</field>
1543       <field name="user_type" ref="account_type_view"/>
1544       <field name="parent_id" ref="pcg_Clasa_3"/>
1545     </record>
1546
1547     <record id="pcg_341" model="account.account.template">
1548       <field name="name">Semifabricate</field>
1549       <field name="code">341</field>
1550       <field name="type">other</field>
1551       <field name="user_type" ref="account_type_stocks" />
1552       <field name="parent_id" ref="pcg_34"/>
1553     </record>
1554
1555     <record id="pcg_345" model="account.account.template">
1556       <field name="name">Produse finite</field>
1557       <field name="code">345</field>
1558       <field name="type">other</field>
1559       <field name="user_type" ref="account_type_stocks" />
1560       <field name="parent_id" ref="pcg_34"/>
1561     </record>
1562
1563     <record id="pcg_346" model="account.account.template">
1564       <field name="name">Produse reziduale</field>
1565       <field name="code">346</field>
1566       <field name="type">other</field>
1567       <field name="user_type" ref="account_type_stocks" />
1568       <field name="parent_id" ref="pcg_34"/>
1569     </record>
1570
1571     <record id="pcg_348" model="account.account.template">
1572       <field name="name">Diferente de pret la produse</field>
1573       <field name="code">348</field>
1574       <field name="type">other</field>
1575       <field name="user_type" ref="account_type_stocks" />
1576       <field name="parent_id" ref="pcg_34"/>
1577     </record>
1578
1579     <record id="pcg_35" model="account.account.template">
1580       <field name="name">STOCURI AFLATE LA TERtI</field>
1581       <field name="code">35</field>
1582       <field name="type">view</field>
1583       <field name="user_type" ref="account_type_view"/>
1584       <field name="parent_id" ref="pcg_Clasa_3"/>
1585     </record>
1586
1587     <record id="pcg_351" model="account.account.template">
1588       <field name="name">Materii si materiale aflate la terti</field>
1589       <field name="code">351</field>
1590       <field name="type">other</field>
1591       <field name="user_type" ref="account_type_stocks" />
1592       <field name="parent_id" ref="pcg_35"/>
1593     </record>
1594
1595     <record id="pcg_354" model="account.account.template">
1596       <field name="name">Produse aflate la terti</field>
1597       <field name="code">354</field>
1598       <field name="type">other</field>
1599       <field name="user_type" ref="account_type_stocks" />
1600       <field name="parent_id" ref="pcg_35"/>
1601     </record>
1602
1603     <record id="pcg_356" model="account.account.template">
1604       <field name="name">Animale aflate la terti</field>
1605       <field name="code">356</field>
1606       <field name="type">other</field>
1607       <field name="user_type" ref="account_type_stocks" />
1608       <field name="parent_id" ref="pcg_35"/>
1609     </record>
1610
1611     <record id="pcg_357" model="account.account.template">
1612       <field name="name">Marfuri aflate la terti</field>
1613       <field name="code">357</field>
1614       <field name="type">other</field>
1615       <field name="user_type" ref="account_type_stocks" />
1616       <field name="parent_id" ref="pcg_35"/>
1617     </record>
1618
1619     <record id="pcg_358" model="account.account.template">
1620       <field name="name">Ambalaje aflate la terti</field>
1621       <field name="code">358</field>
1622       <field name="type">other</field>
1623       <field name="user_type" ref="account_type_stocks" />
1624       <field name="parent_id" ref="pcg_35"/>
1625     </record>
1626
1627     <record id="pcg_36" model="account.account.template">
1628       <field name="name">ANIMALE</field>
1629       <field name="code">36</field>
1630       <field name="type">view</field>
1631       <field name="user_type" ref="account_type_view"/>
1632       <field name="parent_id" ref="pcg_Clasa_3"/>
1633     </record>
1634
1635     <record id="pcg_361" model="account.account.template">
1636       <field name="name">Animale si pasari</field>
1637       <field name="code">361</field>
1638       <field name="type">other</field>
1639       <field name="user_type" ref="account_type_stocks" />
1640       <field name="parent_id" ref="pcg_36"/>
1641     </record>
1642
1643     <record id="pcg_368" model="account.account.template">
1644       <field name="name">Diferente de pret la animale si pasari</field>
1645       <field name="code">368</field>
1646       <field name="type">other</field>
1647       <field name="user_type" ref="account_type_stocks" />
1648       <field name="parent_id" ref="pcg_36"/>
1649     </record>
1650
1651     <record id="pcg_37" model="account.account.template">
1652       <field name="name">MaRFURI</field>
1653       <field name="code">37</field>
1654       <field name="type">view</field>
1655       <field name="user_type" ref="account_type_view"/>
1656       <field name="parent_id" ref="pcg_Clasa_3"/>
1657     </record>
1658
1659     <record id="pcg_371" model="account.account.template">
1660       <field name="name">Marfuri</field>
1661       <field name="code">371</field>
1662       <field name="type">other</field>
1663       <field name="user_type" ref="account_type_stocks" />
1664       <field name="parent_id" ref="pcg_37"/>
1665     </record>
1666
1667     <record id="pcg_378" model="account.account.template">
1668       <field name="name">Diferente de pret la marfuri</field>
1669       <field name="code">378</field>
1670       <field name="type">other</field>
1671       <field name="user_type" ref="account_type_stocks" />
1672       <field name="parent_id" ref="pcg_37"/>
1673     </record>
1674
1675     <record id="pcg_38" model="account.account.template">
1676       <field name="name">AMBALAJE</field>
1677       <field name="code">38</field>
1678       <field name="type">view</field>
1679       <field name="user_type" ref="account_type_view"/>
1680       <field name="parent_id" ref="pcg_Clasa_3"/>
1681     </record>
1682
1683     <record id="pcg_381" model="account.account.template">
1684       <field name="name">Ambalaje</field>
1685       <field name="code">381</field>
1686       <field name="type">other</field>
1687       <field name="user_type" ref="account_type_stocks" />
1688       <field name="parent_id" ref="pcg_38"/>
1689     </record>
1690
1691     <record id="pcg_388" model="account.account.template">
1692       <field name="name">Diferente de pret la ambalaje</field>
1693       <field name="code">388</field>
1694       <field name="type">other</field>
1695       <field name="user_type" ref="account_type_stocks" />
1696       <field name="parent_id" ref="pcg_38"/>
1697     </record>
1698
1699     <record id="pcg_39" model="account.account.template">
1700       <field name="name">AJUSTaRI PENTRU DEPRECIEREA STOCURILOR sI PRODUCtIEI iN CURS DE EXECUtIE</field>
1701       <field name="code">39</field>
1702       <field name="type">view</field>
1703       <field name="user_type" ref="account_type_view"/>
1704       <field name="parent_id" ref="pcg_Clasa_3"/>
1705     </record>
1706
1707     <record id="pcg_391" model="account.account.template">
1708       <field name="name">Ajustari pentru deprecierea materiilor prime</field>
1709       <field name="code">391</field>
1710       <field name="type">other</field>
1711       <field name="user_type" ref="account_type_stocks" />
1712       <field name="parent_id" ref="pcg_39"/>
1713     </record>
1714
1715     <record id="pcg_392" model="account.account.template">
1716       <field name="name">Ajustari pentru deprecierea materialelor</field>
1717       <field name="code">392</field>
1718       <field name="type">view</field>
1719       <field name="user_type" ref="account_type_view" />
1720       <field name="parent_id" ref="pcg_39"/>
1721     </record>
1722
1723     <record id="pcg_3921" model="account.account.template">
1724       <field name="name">Ajustari pentru deprecierea materialelor consumabile</field>
1725       <field name="code">3921</field>
1726       <field name="type">other</field>
1727       <field name="user_type" ref="account_type_stocks" />
1728       <field name="parent_id" ref="pcg_392"/>
1729     </record>
1730
1731     <record id="pcg_3922" model="account.account.template">
1732       <field name="name">Ajustari pentru deprecierea materialelor de natura obiectelor de inventar</field>
1733       <field name="code">3922</field>
1734       <field name="type">other</field>
1735       <field name="user_type" ref="account_type_stocks" />
1736       <field name="parent_id" ref="pcg_392"/>
1737     </record>
1738
1739     <record id="pcg_393" model="account.account.template">
1740       <field name="name">Ajustari pentru deprecierea productiei in curs de executie</field>
1741       <field name="code">393</field>
1742       <field name="type">other</field>
1743       <field name="user_type" ref="account_type_stocks" />
1744       <field name="parent_id" ref="pcg_39"/>
1745     </record>
1746
1747     <record id="pcg_394" model="account.account.template">
1748       <field name="name">Ajustari pentru deprecierea produselor</field>
1749       <field name="code">394</field>
1750       <field name="type">view</field>
1751       <field name="user_type" ref="account_type_view" />
1752       <field name="parent_id" ref="pcg_39"/>
1753     </record>
1754
1755     <record id="pcg_3941" model="account.account.template">
1756       <field name="name">Ajustari pentru deprecierea semifabricatelor</field>
1757       <field name="code">3941</field>
1758       <field name="type">other</field>
1759       <field name="user_type" ref="account_type_stocks" />
1760       <field name="parent_id" ref="pcg_394"/>
1761     </record>
1762
1763     <record id="pcg_3945" model="account.account.template">
1764       <field name="name">Ajustari pentru deprecierea produselor finite</field>
1765       <field name="code">3945</field>
1766       <field name="type">other</field>
1767       <field name="user_type" ref="account_type_stocks" />
1768       <field name="parent_id" ref="pcg_394"/>
1769     </record>
1770
1771     <record id="pcg_3946" model="account.account.template">
1772       <field name="name">Ajustari pentru deprecierea produselor reziduale</field>
1773       <field name="code">3946</field>
1774       <field name="type">other</field>
1775       <field name="user_type" ref="account_type_stocks" />
1776       <field name="parent_id" ref="pcg_394"/>
1777     </record>
1778
1779     <record id="pcg_395" model="account.account.template">
1780       <field name="name">Ajustari pentru deprecierea stocurilor aflate la terti</field>
1781       <field name="code">395</field>
1782       <field name="type">view</field>
1783       <field name="user_type" ref="account_type_view" />
1784       <field name="parent_id" ref="pcg_39"/>
1785     </record>
1786
1787     <record id="pcg_3951" model="account.account.template">
1788       <field name="name">Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti</field>
1789       <field name="code">3951</field>
1790       <field name="type">other</field>
1791       <field name="user_type" ref="account_type_stocks" />
1792       <field name="parent_id" ref="pcg_395"/>
1793     </record>
1794
1795     <record id="pcg_3952" model="account.account.template">
1796       <field name="name">Ajustari pentru deprecierea semifabricatelor aflate la terti</field>
1797       <field name="code">3952</field>
1798       <field name="type">other</field>
1799       <field name="user_type" ref="account_type_stocks" />
1800       <field name="parent_id" ref="pcg_395"/>
1801     </record>
1802
1803     <record id="pcg_3953" model="account.account.template">
1804       <field name="name">Ajustari pentru deprecierea produselor finite aflate la terti</field>
1805       <field name="code">3953</field>
1806       <field name="type">other</field>
1807       <field name="user_type" ref="account_type_stocks" />
1808       <field name="parent_id" ref="pcg_395"/>
1809     </record>
1810
1811     <record id="pcg_3954" model="account.account.template">
1812       <field name="name">Ajustari pentru deprecierea produselor reziduale aflate la terti</field>
1813       <field name="code">3954</field>
1814       <field name="type">other</field>
1815       <field name="user_type" ref="account_type_stocks" />
1816       <field name="parent_id" ref="pcg_395"/>
1817     </record>
1818
1819     <record id="pcg_3956" model="account.account.template">
1820       <field name="name">Ajustari pentru deprecierea animalelor aflate la terti</field>
1821       <field name="code">3956</field>
1822       <field name="type">other</field>
1823       <field name="user_type" ref="account_type_stocks" />
1824       <field name="parent_id" ref="pcg_395"/>
1825     </record>
1826
1827     <record id="pcg_3957" model="account.account.template">
1828       <field name="name">Ajustari pentru deprecierea marfurilor aflate la terti</field>
1829       <field name="code">3957</field>
1830       <field name="type">other</field>
1831       <field name="user_type" ref="account_type_stocks" />
1832       <field name="parent_id" ref="pcg_395"/>
1833     </record>
1834
1835     <record id="pcg_3958" model="account.account.template">
1836       <field name="name">Ajustari pentru deprecierea ambalajelor aflate la terti</field>
1837       <field name="code">3958</field>
1838       <field name="type">other</field>
1839       <field name="user_type" ref="account_type_stocks" />
1840       <field name="parent_id" ref="pcg_395"/>
1841     </record>
1842
1843     <record id="pcg_397" model="account.account.template">
1844       <field name="name">Ajustari pentru deprecierea marfurilor</field>
1845       <field name="code">397</field>
1846       <field name="type">other</field>
1847       <field name="user_type" ref="account_type_stocks" />
1848       <field name="parent_id" ref="pcg_39"/>
1849     </record>
1850
1851     <record id="pcg_398" model="account.account.template">
1852       <field name="name">Ajustari pentru deprecierea ambalajelor</field>
1853       <field name="code">398</field>
1854       <field name="type">other</field>
1855       <field name="user_type" ref="account_type_stocks" />
1856       <field name="parent_id" ref="pcg_39"/>
1857     </record>
1858
1859     <record id="pcg_Clasa_4" model="account.account.template">
1860       <field name="name">CONTURI DE TERtI</field>
1861       <field name="code">Clasa 4</field>
1862       <field name="type">view</field>
1863       <field name="user_type" ref="account_type_view"/>
1864       <field name="parent_id" ref="pcg_Clasele_1_5"/>
1865     </record>
1866
1867     <record id="pcg_40" model="account.account.template">
1868       <field name="name">FURNIZORI sI CONTURI ASIMILATE</field>
1869       <field name="code">40</field>
1870       <field name="type">view</field>
1871       <field name="user_type" ref="account_type_view"/>
1872       <field name="parent_id" ref="pcg_Clasa_4"/>
1873       <field name="reconcile" eval="True"/>
1874     </record>
1875
1876     <record id="pcg_401" model="account.account.template">
1877       <field name="name">Furnizori</field>
1878       <field name="code">401</field>
1879       <field name="type">view</field>
1880       <field name="user_type" ref="account_type_view"/>
1881       <field name="parent_id" ref="pcg_40"/>
1882       <field name="reconcile" eval="True"/>
1883     </record>
1884
1885
1886     <record id="ro_pcg_pay" model="account.account.template">
1887       <field name="name">Furnizori cumparari de bunuri si prestari de servicii</field>
1888       <field name="code">4011</field>
1889       <field name="type">payable</field>
1890       <field name="user_type" ref="account_type_payable"/>
1891       <field name="parent_id" ref="pcg_401"/>
1892       <field name="reconcile" eval="True"/>
1893     </record>
1894
1895
1896     <record id="pcg_4012" model="account.account.template">
1897       <field name="name">Furnizori - Contracte civile</field>
1898       <field name="code">4012</field>
1899       <field name="type">payable</field>
1900       <field name="user_type" ref="account_type_payable"/>
1901       <field name="parent_id" ref="pcg_401"/>
1902       <field name="reconcile" eval="True"/>
1903     </record>
1904
1905     <record id="pcg_403" model="account.account.template">
1906       <field name="name">Efecte de platit</field>
1907       <field name="code">403</field>
1908       <field name="type">payable</field>
1909       <field name="user_type" ref="account_type_payable"/>
1910       <field name="parent_id" ref="pcg_40"/>
1911       <field name="reconcile" eval="True"/>
1912     </record>
1913
1914     <record id="pcg_404" model="account.account.template">
1915       <field name="name">Furnizori de imobilizari</field>
1916       <field name="code">404</field>
1917       <field name="type">payable</field>
1918       <field name="user_type" ref="account_type_payable"/>
1919       <field name="parent_id" ref="pcg_40"/>
1920       <field name="reconcile" eval="True"/>
1921     </record>
1922
1923     <record id="pcg_405" model="account.account.template">
1924       <field name="name">Efecte de platit pentru imobilizari</field>
1925       <field name="code">405</field>
1926       <field name="type">payable</field>
1927       <field name="user_type" ref="account_type_payable"/>
1928       <field name="parent_id" ref="pcg_40"/>
1929       <field name="reconcile" eval="True"/>
1930     </record>
1931
1932     <record id="pcg_408" model="account.account.template">
1933       <field name="name">Furnizori - facturi nesosite</field>
1934       <field name="code">408</field>
1935       <field name="type">payable</field>
1936       <field name="user_type" ref="account_type_payable"/>
1937       <field name="parent_id" ref="pcg_40"/>
1938       <field name="reconcile" eval="True"/>
1939     </record>
1940
1941     <record id="pcg_409" model="account.account.template">
1942       <field name="name">Furnizori - debitori</field>
1943       <field name="code">409</field>
1944       <field name="type">view</field>
1945       <field name="user_type" ref="account_type_view"/>
1946       <field name="parent_id" ref="pcg_40"/>
1947       <field name="reconcile" eval="True"/>
1948     </record>
1949
1950     <record id="pcg_4091" model="account.account.template">
1951       <field name="name">Furnizori - debitori pentru cumparari de bunuri de natura stocurilor</field>
1952       <field name="code">4091</field>
1953       <field name="type">other</field>
1954       <field name="user_type" ref="account_type_stocks" />
1955       <field name="parent_id" ref="pcg_409"/>
1956       <field name="reconcile" eval="True"/>
1957     </record>
1958
1959     <record id="pcg_4092" model="account.account.template">
1960       <field name="name">Furnizori - debitori pentru prestari de servicii si executari de lucrari</field>
1961       <field name="code">4092</field>
1962       <field name="type">other</field>
1963       <field name="user_type" ref="account_type_stocks" />
1964       <field name="parent_id" ref="pcg_409"/>
1965       <field name="reconcile" eval="True"/>
1966     </record>
1967
1968     <record id="pcg_41" model="account.account.template">
1969       <field name="name">CLIENtI sI CONTURI ASIMILATE</field>
1970       <field name="code">41</field>
1971       <field name="type">view</field>
1972       <field name="user_type" ref="account_type_view"/>
1973       <field name="parent_id" ref="pcg_Clasa_4"/>
1974       <field name="reconcile" eval="True"/>
1975     </record>
1976
1977     <record id="pcg_411" model="account.account.template">
1978       <field name="name">Clienti</field>
1979       <field name="code">411</field>
1980       <field name="type">view</field>
1981       <field name="user_type" ref="account_type_view"/>
1982       <field name="parent_id" ref="pcg_41"/>
1983       <field name="reconcile" eval="True"/>
1984     </record>
1985
1986     <record id="ro_pcg_recv" model="account.account.template">
1987       <field name="name">Clienti - Vanzari de bunuri sau prestari de servicii</field>
1988       <field name="code">4111</field>
1989       <field name="type">receivable</field>
1990       <field name="user_type" ref="account_type_receivable"/>
1991       <field name="parent_id" ref="pcg_411"/>
1992       <field name="reconcile" eval="True"/>
1993     </record>
1994
1995     <record id="pcg_4118" model="account.account.template">
1996       <field name="name">Clienti incerti sau in litigiu</field>
1997       <field name="code">4118</field>
1998       <field name="type">receivable</field>
1999       <field name="user_type" ref="account_type_receivable"/>
2000       <field name="parent_id" ref="pcg_411"/>
2001       <field name="reconcile" eval="True"/>
2002     </record>
2003
2004     <record id="pcg_413" model="account.account.template">
2005       <field name="name">Efecte de primit de la clienti</field>
2006       <field name="code">413</field>
2007       <field name="type">receivable</field>
2008       <field name="user_type" ref="account_type_receivable"/>
2009       <field name="parent_id" ref="pcg_41"/>
2010       <field name="reconcile" eval="True"/>
2011     </record>
2012
2013     <record id="pcg_418" model="account.account.template">
2014       <field name="name">Clienti - facturi de intocmit</field>
2015       <field name="code">418</field>
2016       <field name="type">receivable</field>
2017       <field name="user_type" ref="account_type_receivable"/>
2018       <field name="parent_id" ref="pcg_41"/>
2019       <field name="reconcile" eval="True"/>
2020     </record>
2021
2022     <record id="pcg_419" model="account.account.template">
2023       <field name="name">Clienti creditori</field>
2024       <field name="code">419</field>
2025       <field name="type">other</field>
2026       <field name="user_type" ref="account_type_liability"/>
2027       <field name="parent_id" ref="pcg_41"/>
2028       <field name="reconcile" eval="True"/>
2029     </record>
2030
2031     <record id="pcg_42" model="account.account.template">
2032       <field name="name">PERSONAL sI CONTURI ASIMILATE</field>
2033       <field name="code">42</field>
2034       <field name="type">view</field>
2035       <field name="user_type" ref="account_type_view"/>
2036       <field name="parent_id" ref="pcg_Clasa_4"/>
2037     </record>
2038
2039     <record id="pcg_421" model="account.account.template">
2040       <field name="name">Personal - salarii datorate</field>
2041       <field name="code">421</field>
2042       <field name="type">view</field>
2043       <field name="user_type" ref="account_type_liability"/>
2044       <field name="parent_id" ref="pcg_42"/>
2045       <field name="reconcile" eval="True"/>
2046     </record>
2047
2048     <record id="pcg_423" model="account.account.template">
2049       <field name="name">Personal - ajutoare materiale datorate</field>
2050       <field name="code">423</field>
2051       <field name="type">other</field>
2052       <field name="user_type" ref="account_type_liability"/>
2053       <field name="parent_id" ref="pcg_42"/>
2054       <field name="reconcile" eval="True"/>
2055     </record>
2056
2057     <record id="pcg_424" model="account.account.template">
2058       <field name="name">Prime privind participarea personalului la profit</field>
2059       <field name="code">424</field>
2060       <field name="type">other</field>
2061       <field name="user_type" ref="account_type_liability"/>
2062       <field name="note">Se utilizeaza atunci cand exista baza legala pentru acordarea acestora</field>
2063       <field name="parent_id" ref="pcg_42"/>
2064       <field name="reconcile" eval="True"/>
2065     </record>
2066
2067     <record id="pcg_425" model="account.account.template">
2068       <field name="name">Avansuri acordate personalului</field>
2069       <field name="code">425</field>
2070       <field name="type">receivable</field>
2071       <field name="user_type" ref="account_type_receivable"/>
2072
2073       <field name="parent_id" ref="pcg_42"/>
2074       <field name="reconcile" eval="True"/>
2075     </record>
2076
2077     <record id="pcg_426" model="account.account.template">
2078       <field name="name">Drepturi de personal neridicatelte creante </field>
2079       <field name="code">426</field>
2080       <field name="type">other</field>
2081       <field name="user_type" ref="account_type_liability"/>
2082       <field name="parent_id" ref="pcg_42"/>
2083       <field name="reconcile" eval="True"/>
2084     </record>
2085
2086     <record id="pcg_427" model="account.account.template">
2087       <field name="name">Retineri din salarii datorate tertilor</field>
2088       <field name="code">427</field>
2089       <field name="type">other</field>
2090       <field name="user_type" ref="account_type_liability"/>
2091       <field name="parent_id" ref="pcg_42"/>
2092       <field name="reconcile" eval="True"/>
2093     </record>
2094
2095     <record id="pcg_428" model="account.account.template">
2096       <field name="name">Alte datorii si creante in legatura cu personalul</field>
2097       <field name="code">428</field>
2098       <field name="type">view</field>
2099       <field name="user_type" ref="account_type_view"/>
2100       <field name="parent_id" ref="pcg_42"/>
2101       <field name="reconcile" eval="True"/>
2102     </record>
2103
2104     <record id="pcg_4281" model="account.account.template">
2105       <field name="name">Alte datorii in legatura cu personalul</field>
2106       <field name="code">4281</field>
2107       <field name="type">other</field>
2108       <field name="user_type" ref="account_type_liability"/>
2109       <field name="parent_id" ref="pcg_428"/>
2110       <field name="reconcile" eval="True"/>
2111     </record>
2112
2113     <record id="pcg_4282" model="account.account.template">
2114       <field name="name">Alte creante in legatura cu personalul</field>
2115       <field name="code">4282</field>
2116       <field name="type">receivable</field>
2117       <field name="user_type" ref="account_type_receivable"/>
2118       <field name="parent_id" ref="pcg_428"/>
2119       <field name="reconcile" eval="True"/>
2120     </record>
2121
2122     <record id="pcg_43" model="account.account.template">
2123       <field name="name">ASIGURaRI SOCIALE, PROTECtIE SOCIALa sI CONTURI ASIMILATE</field>
2124       <field name="code">43</field>
2125       <field name="type">view</field>
2126       <field name="user_type" ref="account_type_view"/>
2127       <field name="parent_id" ref="pcg_Clasa_4"/>
2128     </record>
2129
2130     <record id="pcg_431" model="account.account.template">
2131       <field name="name">Asigurari sociale</field>
2132       <field name="code">431</field>
2133       <field name="type">view</field>
2134       <field name="user_type" ref="account_type_view"/>
2135       <field name="parent_id" ref="pcg_43"/>
2136       <field name="reconcile" eval="True"/>
2137     </record>
2138
2139     <record id="pcg_4311" model="account.account.template">
2140       <field name="name">Contributia unitatii la asigurarile sociale</field>
2141       <field name="code">4311</field>
2142       <field name="type">other</field>
2143       <field name="user_type" ref="account_type_liability"/>
2144       <field name="parent_id" ref="pcg_431"/>
2145       <field name="reconcile" eval="True"/>
2146     </record>
2147
2148     <record id="pcg_4312" model="account.account.template">
2149       <field name="name">Contributia personalului la asigurarile sociale</field>
2150       <field name="code">4312</field>
2151       <field name="type">other</field>
2152       <field name="user_type" ref="account_type_liability"/>
2153       <field name="parent_id" ref="pcg_431"/>
2154       <field name="reconcile" eval="True"/>
2155     </record>
2156
2157     <record id="pcg_4313" model="account.account.template">
2158       <field name="name">Contributia unitatii pentru asigurarile sociale de sanatate</field>
2159       <field name="code">4313</field>
2160       <field name="type">other</field>
2161       <field name="user_type" ref="account_type_liability"/>
2162       <field name="parent_id" ref="pcg_431"/>
2163       <field name="reconcile" eval="True"/>
2164     </record>
2165
2166     <record id="pcg_4314" model="account.account.template">
2167       <field name="name">Contributia angajatilor pentru asigurarile sociale de sanatate</field>
2168       <field name="code">4314</field>
2169       <field name="type">other</field>
2170       <field name="user_type" ref="account_type_liability"/>
2171       <field name="parent_id" ref="pcg_431"/>
2172       <field name="reconcile" eval="True"/>
2173     </record>
2174
2175     <record id="pcg_4315" model="account.account.template">
2176       <field name="name">Contributia angajatorilor la fondul pentru concedii si indemnizatii</field>
2177       <field name="code">4315</field>
2178       <field name="type">other</field>
2179       <field name="user_type" ref="account_type_liability"/>
2180       <field name="parent_id" ref="pcg_431"/>
2181       <field name="reconcile" eval="True"/>
2182     </record>
2183
2184     <record id="pcg_4316" model="account.account.template">
2185       <field name="name">Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale</field>
2186       <field name="code">4316</field>
2187       <field name="type">other</field>
2188       <field name="user_type" ref="account_type_liability"/>
2189       <field name="parent_id" ref="pcg_431"/>
2190       <field name="reconcile" eval="True"/>
2191     </record>
2192
2193
2194      <record id="pcg_437" model="account.account.template">
2195       <field name="name">Ajutor de somaj</field>
2196       <field name="code">437</field>
2197       <field name="type">view</field>
2198       <field name="user_type" ref="account_type_view"/>
2199       <field name="parent_id" ref="pcg_43"/>
2200       <field name="reconcile" eval="True"/>
2201     </record>
2202
2203     <record id="pcg_4371" model="account.account.template">
2204       <field name="name">Contributia unitatii la fondul de somaj</field>
2205       <field name="code">4371</field>
2206       <field name="type">other</field>
2207       <field name="user_type" ref="account_type_liability"/>
2208       <field name="parent_id" ref="pcg_437"/>
2209       <field name="reconcile" eval="True"/>
2210     </record>
2211
2212     <record id="pcg_4372" model="account.account.template">
2213       <field name="name">Contributia personalului la fondul de somaj</field>
2214       <field name="code">4372</field>
2215       <field name="type">other</field>
2216       <field name="user_type" ref="account_type_liability"/>
2217       <field name="parent_id" ref="pcg_437"/>
2218       <field name="reconcile" eval="True"/>
2219     </record>
2220
2221     <record id="pcg_4373" model="account.account.template">
2222       <field name="name">Contributia unitatii la fondul de garantare pentru plata creantelor salariale</field>
2223       <field name="code">4373</field>
2224       <field name="type">other</field>
2225       <field name="user_type" ref="account_type_liability"/>
2226       <field name="parent_id" ref="pcg_437"/>
2227       <field name="reconcile" eval="True"/>
2228     </record>
2229
2230     <record id="pcg_438" model="account.account.template">
2231       <field name="name">Alte datorii si creante sociale</field>
2232       <field name="code">438</field>
2233       <field name="type">view</field>
2234       <field name="user_type" ref="account_type_view"/>
2235       <field name="parent_id" ref="pcg_43"/>
2236       <field name="reconcile" eval="True"/>
2237     </record>
2238
2239     <record id="pcg_4381" model="account.account.template">
2240       <field name="name">Alte datorii sociale</field>
2241       <field name="code">4381</field>
2242       <field name="type">other</field>
2243       <field name="user_type" ref="account_type_liability"/>
2244       <field name="parent_id" ref="pcg_438"/>
2245       <field name="reconcile" eval="True"/>
2246     </record>
2247
2248     <record id="pcg_4382" model="account.account.template">
2249       <field name="name">Alte creante sociale</field>
2250       <field name="code">4382</field>
2251       <field name="type">receivable</field>
2252       <field name="user_type" ref="account_type_receivable"/>
2253       <field name="parent_id" ref="pcg_438"/>
2254       <field name="reconcile" eval="True"/>
2255     </record>
2256
2257     <record id="pcg_44" model="account.account.template">
2258       <field name="name">BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE</field>
2259       <field name="code">44</field>
2260       <field name="type">view</field>
2261       <field name="user_type" ref="account_type_view"/>
2262       <field name="parent_id" ref="pcg_Clasa_4"/>
2263     </record>
2264
2265     <record id="pcg_441" model="account.account.template">
2266       <field name="name">Impozitul pe profit</field>
2267       <field name="code">441</field>
2268       <field name="type">view</field>
2269       <field name="user_type" ref="account_type_view"/>
2270       <field name="parent_id" ref="pcg_44"/>
2271       <field name="reconcile" eval="True"/>
2272     </record>
2273
2274     <record id="pcg_4411" model="account.account.template">
2275       <field name="name">Impozitul pe profit</field>
2276       <field name="code">4411</field>
2277       <field name="type">other</field>
2278       <field name="user_type" ref="account_type_tax"/>
2279       <field name="parent_id" ref="pcg_441"/>
2280       <field name="reconcile" eval="True"/>
2281     </record>
2282
2283     <record id="pcg_4418" model="account.account.template">
2284       <field name="name">Impozitul pe venit</field>
2285       <field name="code">4418</field>
2286       <field name="type">other</field>
2287       <field name="user_type" ref="account_type_tax"/>
2288       <field name="parent_id" ref="pcg_441"/>
2289       <field name="reconcile" eval="True"/>
2290     </record>
2291
2292     <record id="pcg_442" model="account.account.template">
2293       <field name="name">Taxa pe valoarea adaugata</field>
2294       <field name="code">442</field>
2295       <field name="type">view</field>
2296       <field name="user_type" ref="account_type_view"/>
2297       <field name="parent_id" ref="pcg_44"/>
2298       <field name="reconcile" eval="True"/>
2299     </record>
2300
2301     <record id="pcg_4423" model="account.account.template">
2302       <field name="name">TVA de plata</field>
2303       <field name="code">4423</field>
2304       <field name="type">other</field>
2305       <field name="user_type" ref="account_type_tax"/>
2306       <field name="parent_id" ref="pcg_442"/>
2307       <field name="reconcile" eval="True"/>
2308     </record>
2309
2310     <record id="pcg_4424" model="account.account.template">
2311       <field name="name">TVA de recuperat</field>
2312       <field name="code">4424</field>
2313       <field name="type">other</field>
2314       <field name="user_type" ref="account_type_tax"/>
2315       <field name="parent_id" ref="pcg_442"/>
2316       <field name="reconcile" eval="True"/>
2317     </record>
2318
2319     <record id="pcg_4426" model="account.account.template">
2320       <field name="name">TVA deductibila</field>
2321       <field name="code">4426</field>
2322       <field name="type">other</field>
2323       <field name="user_type" ref="account_type_tax"/>
2324       <field name="parent_id" ref="pcg_442"/>
2325       <field name="reconcile" eval="True"/>
2326     </record>
2327
2328     <record id="pcg_4427" model="account.account.template">
2329       <field name="name">TVA colectata</field>
2330       <field name="code">4427</field>
2331       <field name="type">other</field>
2332       <field name="user_type" ref="account_type_tax"/>
2333       <field name="parent_id" ref="pcg_442"/>
2334       <field name="reconcile" eval="True"/>
2335     </record>
2336     <record id="pcg_4428" model="account.account.template">
2337       <field name="name">TVA neexigibila</field>
2338       <field name="code">4428</field>
2339       <field name="type">other</field>
2340       <field name="user_type" ref="account_type_tax"/>
2341       <field name="parent_id" ref="pcg_442"/>
2342       <field name="reconcile" eval="True"/>
2343     </record>
2344
2345     <record id="pcg_444" model="account.account.template">
2346       <field name="name">Impozitul pe vanituri de natura salariilor</field>
2347       <field name="code">444</field>
2348       <field name="type">other</field>
2349       <field name="user_type" ref="account_type_tax"/>
2350       <field name="parent_id" ref="pcg_44"/>
2351       <field name="reconcile" eval="True"/>
2352     </record>
2353
2354     <record id="pcg_445" model="account.account.template">
2355       <field name="name">c</field>
2356       <field name="code">445</field>
2357       <field name="type">view</field>
2358       <field name="user_type" ref="account_type_view"/>
2359       <field name="parent_id" ref="pcg_44"/>
2360       <field name="reconcile" eval="True"/>
2361     </record>
2362
2363     <record id="pcg_4451" model="account.account.template">
2364       <field name="name">Subventii guvernamentale</field>
2365       <field name="code">4451</field>
2366       <field name="type">receivable</field>
2367       <field name="user_type" ref="account_type_receivable"/>
2368       <field name="parent_id" ref="pcg_445"/>
2369       <field name="reconcile" eval="True"/>
2370     </record>
2371
2372     <record id="pcg_4452" model="account.account.template">
2373       <field name="name">imprumuturi nerambursabile cu caracter de subventii</field>
2374       <field name="code">4452</field>
2375       <field name="type">receivable</field>
2376       <field name="user_type" ref="account_type_receivable"/>
2377       <field name="parent_id" ref="pcg_445"/>
2378       <field name="reconcile" eval="True"/>
2379     </record>
2380
2381     <record id="pcg_4458" model="account.account.template">
2382       <field name="name">Alte sume primite cu caracter de subventii</field>
2383       <field name="code">4458</field>
2384       <field name="type">receivable</field>
2385       <field name="user_type" ref="account_type_receivable"/>
2386       <field name="parent_id" ref="pcg_445"/>
2387       <field name="reconcile" eval="True"/>
2388     </record>
2389
2390     <record id="pcg_446" model="account.account.template">
2391       <field name="name">Alte impozite,taxe si varsaminte asimilate</field>
2392       <field name="code">446</field>
2393       <field name="type">other</field>
2394       <field name="user_type" ref="account_type_tax"/>
2395       <field name="parent_id" ref="pcg_44"/>
2396       <field name="reconcile" eval="True"/>
2397     </record>
2398
2399     <record id="pcg_447" model="account.account.template">
2400       <field name="name">Fonduri speciale - taxe si varsaminte asimilate</field>
2401       <field name="code">447</field>
2402       <field name="type">other</field>
2403       <field name="user_type" ref="account_type_tax"/>
2404       <field name="parent_id" ref="pcg_44"/>
2405       <field name="reconcile" eval="True"/>
2406     </record>
2407
2408     <record id="pcg_448" model="account.account.template">
2409       <field name="name">Alte datorii si creante cu bugetul statului</field>
2410       <field name="code">448</field>
2411       <field name="type">view</field>
2412       <field name="user_type" ref="account_type_view"/>
2413       <field name="parent_id" ref="pcg_44"/>
2414       <field name="reconcile" eval="True"/>
2415     </record>
2416
2417     <record id="pcg_4481" model="account.account.template">
2418       <field name="name">Alte datorii fata de bugetul statului</field>
2419       <field name="code">4481</field>
2420       <field name="type">other</field>
2421       <field name="user_type" ref="account_type_tax"/>
2422       <field name="parent_id" ref="pcg_448"/>
2423       <field name="reconcile" eval="True"/>
2424     </record>
2425
2426     <record id="pcg_4482" model="account.account.template">
2427       <field name="name">Alte creante privind bugetul statului</field>
2428       <field name="code">4482</field>
2429       <field name="type">other</field>
2430       <field name="user_type" ref="account_type_tax"/>
2431       <field name="parent_id" ref="pcg_448"/>
2432       <field name="reconcile" eval="True"/>
2433     </record>
2434
2435     <record id="pcg_45" model="account.account.template">
2436       <field name="name">GRUP sI ACtIONARI / ASOCIAtI</field>
2437       <field name="code">45</field>
2438       <field name="type">view</field>
2439       <field name="user_type" ref="account_type_view"/>
2440       <field name="parent_id" ref="pcg_Clasa_4"/>
2441     </record>
2442
2443     <record id="pcg_451" model="account.account.template">
2444       <field name="name">Decontari intre entitatile afiliate</field>
2445       <field name="code">451</field>
2446       <field name="type">view</field>
2447       <field name="user_type" ref="account_type_view"/>
2448       <field name="parent_id" ref="pcg_45"/>
2449       <field name="reconcile" eval="True"/>
2450     </record>
2451
2452     <record id="pcg_4511" model="account.account.template">
2453       <field name="name">Decontari intre entitatile afiliate</field>
2454       <field name="code">4511</field>
2455       <field name="type">receivable</field>
2456       <field name="user_type" ref="account_type_receivable"/>
2457       <field name="parent_id" ref="pcg_451"/>
2458       <field name="reconcile" eval="True"/>
2459     </record>
2460
2461     <record id="pcg_4518" model="account.account.template">
2462       <field name="name">Dobanzi aferente decontarilor intre entitatile afiliate</field>
2463       <field name="code">4518</field>
2464       <field name="type">receivable</field>
2465       <field name="user_type" ref="account_type_receivable"/>
2466       <field name="parent_id" ref="pcg_451"/>
2467       <field name="reconcile" eval="True"/>
2468     </record>
2469
2470     <record id="pcg_453" model="account.account.template">
2471       <field name="name">Decontari privind interesele de participare</field>
2472       <field name="code">453</field>
2473       <field name="type">view</field>
2474       <field name="user_type" ref="account_type_view"/>
2475       <field name="parent_id" ref="pcg_45"/>
2476       <field name="reconcile" eval="True"/>
2477     </record>
2478
2479     <record id="pcg_4531" model="account.account.template">
2480       <field name="name">Decontari privind interesele de participare</field>
2481       <field name="code">4531</field>
2482       <field name="type">receivable</field>
2483       <field name="user_type" ref="account_type_receivable"/>
2484       <field name="parent_id" ref="pcg_451"/>
2485       <field name="reconcile" eval="True"/>
2486     </record>
2487
2488     <record id="pcg_4538" model="account.account.template">
2489       <field name="name">Dobanzi aferente decontarilor privind interesele de participare</field>
2490       <field name="code">4538</field>
2491       <field name="type">receivable</field>
2492       <field name="user_type" ref="account_type_receivable"/>
2493       <field name="parent_id" ref="pcg_451"/>
2494       <field name="reconcile" eval="True"/>
2495     </record>
2496
2497     <record id="pcg_455" model="account.account.template">
2498       <field name="name">Sume datorate actionarilor/asociatilor</field>
2499       <field name="code">455</field>
2500       <field name="type">view</field>
2501       <field name="user_type" ref="account_type_view"/>
2502       <field name="parent_id" ref="pcg_45"/>
2503       <field name="reconcile" eval="True"/>
2504     </record>
2505
2506     <record id="pcg_4551" model="account.account.template">
2507       <field name="name">Actionari/asociati - conturi curente</field>
2508       <field name="code">4551</field>
2509       <field name="type">receivable</field>
2510       <field name="user_type" ref="account_type_receivable"/>
2511       <field name="parent_id" ref="pcg_455"/>
2512       <field name="reconcile" eval="True"/>
2513     </record>
2514
2515     <record id="pcg_4558" model="account.account.template">
2516       <field name="name">Actionari/asociati dobanzi la conturi curente</field>
2517       <field name="type">receivable</field>
2518       <field name="user_type" ref="account_type_receivable"/>
2519       <field name="parent_id" ref="pcg_455"/>
2520       <field name="reconcile" eval="True"/>
2521     </record>
2522
2523     <record id="pcg_456" model="account.account.template">
2524       <field name="name">Decontari cu actionarii/asociatii privind capitalul</field>
2525       <field name="code">456</field>
2526       <field name="type">receivable</field>
2527       <field name="user_type" ref="account_type_receivable"/>
2528       <field name="parent_id" ref="pcg_45"/>
2529       <field name="reconcile" eval="True"/>
2530     </record>
2531
2532     <record id="pcg_457" model="account.account.template">
2533       <field name="name">Dividende de plata</field>
2534       <field name="code">457</field>
2535       <field name="type">other</field>
2536       <field name="user_type" ref="account_type_liability"/>
2537       <field name="parent_id" ref="pcg_45"/>
2538       <field name="reconcile" eval="True"/>
2539     </record>
2540
2541     <record id="pcg_458" model="account.account.template">
2542       <field name="name">Decontari din operatii in participare</field>
2543       <field name="code">458</field>
2544       <field name="type">view</field>
2545       <field name="user_type" ref="account_type_view"/>
2546       <field name="parent_id" ref="pcg_45"/>
2547       <field name="reconcile" eval="True"/>
2548     </record>
2549
2550     <record id="pcg_4581" model="account.account.template">
2551       <field name="name">Decontari din operatii in participare - activ</field>
2552       <field name="code">4581</field>
2553       <field name="type">receivable</field>
2554       <field name="user_type" ref="account_type_receivable"/>
2555       <field name="parent_id" ref="pcg_458"/>
2556       <field name="reconcile" eval="True"/>
2557     </record>
2558
2559     <record id="pcg_4582" model="account.account.template">
2560       <field name="name">Decontari din operatii in participare - pasiv</field>
2561       <field name="code">4582</field>
2562       <field name="type">receivable</field>
2563       <field name="user_type" ref="account_type_receivable"/>
2564       <field name="parent_id" ref="pcg_458"/>
2565       <field name="reconcile" eval="True"/>
2566     </record>
2567
2568     <record id="pcg_46" model="account.account.template">
2569       <field name="name">DEBITORI sI CREDITORI DIVERsI</field>
2570       <field name="code">46</field>
2571       <field name="type">view</field>
2572       <field name="user_type" ref="account_type_view"/>
2573       <field name="parent_id" ref="pcg_Clasa_4"/>
2574     </record>
2575
2576     <record id="pcg_461" model="account.account.template">
2577       <field name="name">Debitori diversi</field>
2578       <field name="code">461</field>
2579       <field name="type">receivable</field>
2580       <field name="user_type" ref="account_type_receivable"/>
2581       <field name="parent_id" ref="pcg_46"/>
2582       <field name="reconcile" eval="True"/>
2583     </record>
2584
2585     <record id="pcg_462" model="account.account.template">
2586       <field name="name">Creditori diversi</field>
2587       <field name="code">462</field>
2588       <field name="type">other</field>
2589       <field name="user_type" ref="account_type_liability"/>
2590       <field name="parent_id" ref="pcg_46"/>
2591       <field name="reconcile" eval="True"/>
2592     </record>
2593
2594     <record id="pcg_47" model="account.account.template">
2595       <field name="name">CONTURI DE REGULARIZARE sI ASIMILATE</field>
2596       <field name="code">47</field>
2597       <field name="type">view</field>
2598       <field name="user_type" ref="account_type_view"/>
2599       <field name="parent_id" ref="pcg_Clasa_4"/>
2600     </record>
2601
2602     <record id="pcg_471" model="account.account.template">
2603       <field name="name">Cheltuieli integistrate in avans</field>
2604       <field name="code">471</field>
2605       <field name="type">receivable</field>
2606       <field name="user_type" ref="account_type_receivable"/>
2607       <field name="parent_id" ref="pcg_47"/>
2608       <field name="reconcile" eval="True"/>
2609     </record>
2610
2611     <record id="pcg_472" model="account.account.template">
2612       <field name="name">Venituri inregistrate in avans</field>
2613       <field name="code">472</field>
2614       <field name="type">other</field>
2615       <field name="user_type" ref="account_type_liability"/>
2616       <field name="parent_id" ref="pcg_47"/>
2617       <field name="reconcile" eval="True"/>
2618     </record>
2619
2620     <record id="pcg_473" model="account.account.template">
2621       <field name="name">Decontari din operatiuni in curs de clarificare</field>
2622       <field name="code">473</field>
2623       <field name="type">receivable</field>
2624       <field name="user_type" ref="account_type_receivable"/>
2625       <field name="parent_id" ref="pcg_47"/>
2626       <field name="reconcile" eval="True"/>
2627     </record>
2628
2629     <record id="pcg_48" model="account.account.template">
2630       <field name="name">DECONTaRI iN CADRUL UNITatII</field>
2631       <field name="code">48</field>
2632       <field name="type">view</field>
2633       <field name="user_type" ref="account_type_view"/>
2634       <field name="parent_id" ref="pcg_Clasa_4"/>
2635     </record>
2636
2637     <record id="pcg_481" model="account.account.template">
2638       <field name="name">Decontari intre unitati si subunitati</field>
2639       <field name="code">481</field>
2640       <field name="type">receivable</field>
2641       <field name="user_type" ref="account_type_receivable"/>
2642       <field name="parent_id" ref="pcg_48"/>
2643       <field name="reconcile" eval="True"/>
2644     </record>
2645
2646     <record id="pcg_482" model="account.account.template">
2647       <field name="name">Decontari intre subunitati</field>
2648       <field name="code">482</field>
2649       <field name="type">receivable</field>
2650       <field name="user_type" ref="account_type_receivable"/>
2651       <field name="parent_id" ref="pcg_48"/>
2652       <field name="reconcile" eval="True"/>
2653     </record>
2654
2655
2656     <record id="pcg_49" model="account.account.template">
2657       <field name="name">AJUSTaRI PENTRU DEPRECIEREA CREANtELOR</field>
2658       <field name="code">49</field>
2659       <field name="type">view</field>
2660       <field name="user_type" ref="account_type_view"/>
2661       <field name="parent_id" ref="pcg_Clasa_4"/>
2662     </record>
2663
2664     <record id="pcg_491" model="account.account.template">
2665       <field name="name">Ajustari pentru deprecierea creantelor - clienti</field>
2666       <field name="code">491</field>
2667       <field name="type">other</field>
2668       <field name="user_type" ref="account_type_liability"/>
2669       <field name="parent_id" ref="pcg_49"/>
2670       <field name="reconcile" eval="True"/>
2671     </record>
2672
2673     <record id="pcg_495" model="account.account.template">
2674       <field name="name">Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii</field>
2675       <field name="code">495</field>
2676       <field name="type">other</field>
2677       <field name="user_type" ref="account_type_liability"/>
2678       <field name="parent_id" ref="pcg_49"/>
2679       <field name="reconcile" eval="True"/>
2680     </record>
2681
2682     <record id="pcg_496" model="account.account.template">
2683       <field name="name">Ajustari pentru deprecierea creantelor - debitori diversi</field>
2684       <field name="code">496</field>
2685       <field name="type">receivable</field>
2686       <field name="user_type" ref="account_type_receivable"/>
2687       <field name="parent_id" ref="pcg_49"/>
2688       <field name="reconcile" eval="True"/>
2689     </record>
2690
2691     <record id="pcg_Clasa_5" model="account.account.template">
2692       <field name="name">CONTURI DE TREZORERIE</field>
2693       <field name="code">Clasa 5</field>
2694       <field name="type">view</field>
2695       <field name="user_type" ref="account_type_view"/>
2696       <field name="parent_id" ref="pcg_Clasele_1_5"/>
2697     </record>
2698
2699     <record id="pcg_50" model="account.account.template">
2700       <field name="name">INVESTItII PE TERMEN SCURT</field>
2701       <field name="code">50</field>
2702       <field name="type">view</field>
2703       <field name="user_type" ref="account_type_view"/>
2704       <field name="parent_id" ref="pcg_Clasa_5"/>
2705     </record>
2706
2707     <record id="pcg_501" model="account.account.template">
2708       <field name="name">Actiuni detinute la entitatile afiliate</field>
2709       <field name="code">501</field>
2710       <field name="type">other</field>
2711       <field name="user_type" ref="account_type_cash"/>
2712       <field name="parent_id" ref="pcg_50"/>
2713     </record>
2714
2715     <record id="pcg_505" model="account.account.template">
2716       <field name="name">Obligatiuni emise si rascumparate</field>
2717       <field name="code">505</field>
2718       <field name="type">other</field>
2719       <field name="user_type" ref="account_type_cash"/>
2720       <field name="parent_id" ref="pcg_50"/>
2721     </record>
2722
2723     <record id="pcg_506" model="account.account.template">
2724       <field name="name">Obligatiuni</field>
2725       <field name="code">506</field>
2726       <field name="type">other</field>
2727       <field name="user_type" ref="account_type_cash"/>
2728       <field name="parent_id" ref="pcg_50"/>
2729     </record>
2730
2731     <record id="pcg_508" model="account.account.template">
2732       <field name="name">Alte investitii pe termen scurt si creante asimilate</field>
2733       <field name="code">508</field>
2734       <field name="type">view</field>
2735       <field name="user_type" ref="account_type_view"/>
2736       <field name="parent_id" ref="pcg_50"/>
2737     </record>
2738
2739     <record id="pcg_5081" model="account.account.template">
2740       <field name="name">Alte titluri de plasament</field>
2741       <field name="code">5081</field>
2742       <field name="type">other</field>
2743       <field name="user_type" ref="account_type_cash"/>
2744       <field name="parent_id" ref="pcg_508"/>
2745     </record>
2746
2747     <record id="pcg_5088" model="account.account.template">
2748       <field name="name">Dobanzi la obligatiuni si alte titluri de plasament</field>
2749       <field name="code">5088</field>
2750       <field name="type">other</field>
2751       <field name="user_type" ref="account_type_cash"/>
2752       <field name="parent_id" ref="pcg_508"/>
2753     </record>
2754
2755     <record id="pcg_509" model="account.account.template">
2756       <field name="name">Varsaminte de efctuat pentru investitiile pe termen scurt</field>
2757       <field name="code">509</field>
2758       <field name="type">view</field>
2759       <field name="user_type" ref="account_type_view"/>
2760       <field name="parent_id" ref="pcg_50"/>
2761     </record>
2762
2763     <record id="pcg_5091" model="account.account.template">
2764       <field name="name">Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate</field>
2765       <field name="code">5091</field>
2766       <field name="type">other</field>
2767       <field name="user_type" ref="account_type_cash"/>
2768       <field name="parent_id" ref="pcg_509"/>
2769     </record>
2770
2771     <record id="pcg_5092" model="account.account.template">
2772       <field name="name">Varsaminte de efctuat pentru alte investitii pe termen scurt</field>
2773       <field name="code">5092</field>
2774       <field name="type">other</field>
2775       <field name="user_type" ref="account_type_cash"/>
2776       <field name="parent_id" ref="pcg_509"/>
2777     </record>
2778
2779     <record id="pcg_51" model="account.account.template">
2780       <field name="name">CONTURI LA BANCI</field>
2781       <field name="code">51</field>
2782       <field name="type">view</field>
2783       <field name="user_type" ref="account_type_view"/>
2784       <field name="parent_id" ref="pcg_Clasa_5"/>
2785     </record>
2786
2787     <record id="pcg_511" model="account.account.template">
2788       <field name="name">Valori de incasat</field>
2789       <field name="code">511</field>
2790       <field name="type">view</field>
2791       <field name="user_type" ref="account_type_view"/>
2792       <field name="parent_id" ref="pcg_51"/>
2793     </record>
2794
2795     <record id="pcg_5112" model="account.account.template">
2796       <field name="name">Cecuri de incasat</field>
2797       <field name="code">5112</field>
2798       <field name="type">other</field>
2799       <field name="user_type" ref="account_type_cash"/>
2800
2801       <field name="parent_id" ref="pcg_511"/>
2802     </record>
2803
2804     <record id="pcg_5113" model="account.account.template">
2805       <field name="name">Efecte de incasat</field>
2806       <field name="code">5113</field>
2807       <field name="type">other</field>
2808       <field name="user_type" ref="account_type_cash"/>
2809       <field name="parent_id" ref="pcg_511"/>
2810     </record>
2811
2812     <record id="pcg_5114" model="account.account.template">
2813       <field name="name">Efecte remise spre scontare</field>
2814       <field name="code">5114</field>
2815       <field name="type">other</field>
2816       <field name="user_type" ref="account_type_cash"/>
2817       <field name="parent_id" ref="pcg_511"/>
2818     </record>
2819
2820     <record id="ro_pcg_cash" model="account.account.template">
2821       <field name="name">Conturi curente la banci</field>
2822       <field name="code">512</field>
2823       <field name="type">view</field>
2824       <field name="user_type" ref="account_type_cash"/>
2825       <field name="note">Se creeaza cate un cont pentru fiecare cont bancar</field>
2826       <field name="parent_id" ref="pcg_51"/>
2827     </record>
2828
2829
2830     <record id="pcg_5121" model="account.account.template">
2831       <field name="name">Conturi la banci in lei</field>
2832       <field name="code">5121</field>
2833       <field name="type">other</field>
2834       <field name="user_type" ref="account_type_cash"/>
2835       <field name="parent_id" ref="ro_pcg_cash"/>
2836     </record>
2837
2838
2839     <record id="pcg_5124" model="account.account.template">
2840       <field name="name">Conturi la banci in valuta</field>
2841       <field name="code">5124</field>
2842       <field name="type">other</field>
2843       <field name="user_type" ref="account_type_cash"/>
2844       <field name="parent_id" ref="ro_pcg_cash"/>
2845     </record>
2846
2847     <record id="pcg_5125" model="account.account.template">
2848       <field name="name">Sume in curs de decontare</field>
2849       <field name="code">5125</field>
2850       <field name="type">other</field>
2851       <field name="user_type" ref="account_type_cash"/>
2852       <field name="parent_id" ref="ro_pcg_cash"/>
2853     </record>
2854
2855     <record id="pcg_518" model="account.account.template">
2856       <field name="name">Dobanzi</field>
2857       <field name="code">518</field>
2858       <field name="type">other</field>
2859       <field name="user_type" ref="account_type_cash"/>
2860       <field name="parent_id" ref="pcg_51"/>
2861     </record>
2862
2863     <record id="pcg_5186" model="account.account.template">
2864       <field name="name">Dobanzi de platit</field>
2865       <field name="code">5186</field>
2866       <field name="type">other</field>
2867       <field name="user_type" ref="account_type_cash"/>
2868
2869       <field name="parent_id" ref="pcg_518"/>
2870     </record>
2871
2872     <record id="pcg_5187" model="account.account.template">
2873       <field name="name">Dobanzi de incasat</field>
2874       <field name="code">5187</field>
2875       <field name="type">other</field>
2876       <field name="user_type" ref="account_type_cash"/>
2877       <field name="parent_id" ref="pcg_518"/>
2878     </record>
2879
2880     <record id="pcg_519" model="account.account.template">
2881       <field name="name">Credite bancare pe termen scurt</field>
2882       <field name="code">519</field>
2883       <field name="type">view</field>
2884       <field name="user_type" ref="account_type_view"/>
2885       <field name="parent_id" ref="pcg_51"/>
2886     </record>
2887
2888     <record id="pcg_5191" model="account.account.template">
2889       <field name="name">Credite bancare pe termen scurt</field>
2890       <field name="code">5191</field>
2891       <field name="type">other</field>
2892       <field name="user_type" ref="account_type_cash"/>
2893       <field name="parent_id" ref="pcg_519"/>
2894     </record>
2895
2896     <record id="pcg_5192" model="account.account.template">
2897       <field name="name">Credite bancare pe termen scurt nerambursate la scadenta</field>
2898       <field name="code">5192</field>
2899       <field name="type">other</field>
2900       <field name="user_type" ref="account_type_cash"/>
2901       <field name="parent_id" ref="pcg_519"/>
2902     </record>
2903
2904     <record id="pcg_5193" model="account.account.template">
2905       <field name="name">Credite externe guvernamentale</field>
2906       <field name="code">5193</field>
2907       <field name="type">other</field>
2908       <field name="user_type" ref="account_type_cash"/>
2909       <field name="parent_id" ref="pcg_519"/>
2910     </record>
2911
2912     <record id="pcg_5194" model="account.account.template">
2913       <field name="name">Credite externe garantate de stat</field>
2914       <field name="code">5194</field>
2915       <field name="type">other</field>
2916       <field name="user_type" ref="account_type_cash"/>
2917       <field name="parent_id" ref="pcg_519"/>
2918     </record>
2919
2920     <record id="pcg_5195" model="account.account.template">
2921       <field name="name">Credite externe garantate de banci</field>
2922       <field name="code">5195</field>
2923       <field name="type">other</field>
2924       <field name="user_type" ref="account_type_cash"/>
2925       <field name="parent_id" ref="pcg_519"/>
2926     </record>
2927
2928     <record id="pcg_5196" model="account.account.template">
2929       <field name="name">Credite de la trezoreria statului</field>
2930       <field name="code">5196</field>
2931       <field name="type">other</field>
2932       <field name="user_type" ref="account_type_cash"/>
2933       <field name="parent_id" ref="pcg_519"/>
2934     </record>
2935
2936     <record id="pcg_5197" model="account.account.template">
2937       <field name="name">Credite interne garantate de stat</field>
2938       <field name="code">5197</field>
2939       <field name="type">other</field>
2940       <field name="user_type" ref="account_type_cash"/>
2941       <field name="parent_id" ref="pcg_519"/>
2942     </record>
2943
2944     <record id="pcg_5198" model="account.account.template">
2945       <field name="name">Dobanzi aferente creditelor pe termen scurt</field>
2946       <field name="code">5198</field>
2947       <field name="type">other</field>
2948       <field name="user_type" ref="account_type_cash"/>
2949       <field name="parent_id" ref="pcg_519"/>
2950     </record>
2951
2952     <record id="pcg_53" model="account.account.template">
2953       <field name="name">CASA</field>
2954       <field name="code">53</field>
2955       <field name="type">view</field>
2956       <field name="user_type" ref="account_type_view"/>
2957       <field name="parent_id" ref="pcg_Clasa_5"/>
2958     </record>
2959
2960     <record id="pcg_531" model="account.account.template">
2961       <field name="name">Casa</field>
2962       <field name="code">531</field>
2963       <field name="type">view</field>
2964       <field name="user_type" ref="account_type_view"/>
2965       <field name="parent_id" ref="pcg_53"/>
2966     </record>
2967
2968     <record id="pcg_5311" model="account.account.template">
2969       <field name="name">Casa in lei</field>
2970       <field name="code">5311</field>
2971       <field name="type">other</field>
2972       <field name="user_type" ref="account_type_cash"/>
2973       <field name="parent_id" ref="pcg_531"/>
2974     </record>
2975
2976     <record id="pcg_5314" model="account.account.template">
2977       <field name="name">Casa in valuta</field>
2978       <field name="code">5314</field>
2979       <field name="type">other</field>
2980       <field name="user_type" ref="account_type_cash"/>
2981       <field name="parent_id" ref="pcg_531"/>
2982     </record>
2983
2984     <record id="pcg_532" model="account.account.template">
2985       <field name="name">Alte valori</field>
2986       <field name="code">532</field>
2987       <field name="type">view</field>
2988       <field name="user_type" ref="account_type_view"/>
2989       <field name="parent_id" ref="pcg_53"/>
2990     </record>
2991
2992     <record id="pcg_5321" model="account.account.template">
2993       <field name="name">Timbre fiscale si postale</field>
2994       <field name="code">5321</field>
2995       <field name="type">other</field>
2996       <field name="user_type" ref="account_type_cash"/>
2997       <field name="parent_id" ref="pcg_532"/>
2998     </record>
2999
3000     <record id="pcg_5322" model="account.account.template">
3001       <field name="name">Bilete de tratament si odihna</field>
3002       <field name="code">5322</field>
3003       <field name="type">other</field>
3004       <field name="user_type" ref="account_type_cash"/>
3005       <field name="parent_id" ref="pcg_532"/>
3006     </record>
3007
3008     <record id="pcg_5323" model="account.account.template">
3009       <field name="name">Tichete si bilete de calatorie</field>
3010       <field name="code">5323</field>
3011       <field name="type">other</field>
3012       <field name="user_type" ref="account_type_cash"/>
3013       <field name="parent_id" ref="pcg_532"/>
3014     </record>
3015
3016     <record id="pcg_5328" model="account.account.template">
3017       <field name="name">Alte valori</field>
3018       <field name="code">5328</field>
3019       <field name="type">other</field>
3020       <field name="user_type" ref="account_type_cash"/>
3021       <field name="parent_id" ref="pcg_532"/>
3022     </record>
3023
3024     <record id="pcg_54" model="account.account.template">
3025       <field name="name">ACREDITIVE</field>
3026       <field name="code">54</field>
3027       <field name="type">view</field>
3028       <field name="user_type" ref="account_type_view"/>
3029       <field name="parent_id" ref="pcg_Clasa_5"/>
3030     </record>
3031
3032     <record id="pcg_541" model="account.account.template">
3033       <field name="name">Acreditive</field>
3034       <field name="code">541</field>
3035       <field name="type">view</field>
3036       <field name="user_type" ref="account_type_view"/>
3037       <field name="parent_id" ref="pcg_54"/>
3038     </record>
3039
3040     <record id="pcg_5411" model="account.account.template">
3041       <field name="name">Acreditive in lei</field>
3042       <field name="code">5411</field>
3043       <field name="type">other</field>
3044       <field name="user_type" ref="account_type_cash"/>
3045       <field name="parent_id" ref="pcg_541"/>
3046     </record>
3047
3048     <record id="pcg_5412" model="account.account.template">
3049       <field name="name">Acreditive in valuta</field>
3050       <field name="code">5412</field>
3051       <field name="type">other</field>
3052       <field name="user_type" ref="account_type_cash"/>
3053       <field name="parent_id" ref="pcg_541"/>
3054     </record>
3055
3056     <record id="pcg_542" model="account.account.template">
3057       <field name="name">Avansuri de trezorerie</field>
3058       <field name="code">542</field>
3059       <field name="type">other</field>
3060       <field name="user_type" ref="account_type_cash"/>
3061       <field name="parent_id" ref="pcg_54"/>
3062       <field name="note">in acest cont vor fi evidentiate si sumele acordate prin sistemul de carduri</field>
3063     </record>
3064
3065     <record id="pcg_58" model="account.account.template">
3066       <field name="name">VIRAMENTE INTERNE</field>
3067       <field name="code">58</field>
3068       <field name="type">view</field>
3069       <field name="user_type" ref="account_type_view"/>
3070       <field name="parent_id" ref="pcg_Clasa_5"/>
3071       <field name="reconcile" eval="True"/>
3072     </record>
3073
3074     <record id="pcg_581" model="account.account.template">
3075       <field name="name">Viramente interne</field>
3076       <field name="code">581</field>
3077       <field name="type">other</field>
3078       <field name="user_type" ref="account_type_cash"/>
3079       <field name="parent_id" ref="pcg_58"/>
3080       <field name="reconcile" eval="True"/>
3081     </record>
3082
3083     <record id="pcg_59" model="account.account.template">
3084       <field name="name">AJUSTaRI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE</field>
3085       <field name="code">59</field>
3086       <field name="type">view</field>
3087       <field name="user_type" ref="account_type_view"/>
3088       <field name="parent_id" ref="pcg_Clasa_5"/>
3089     </record>
3090
3091     <record id="pcg_591" model="account.account.template">
3092       <field name="name">Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate</field>
3093       <field name="code">591</field>
3094       <field name="type">other</field>
3095       <field name="user_type" ref="account_type_cash"/>
3096       <field name="parent_id" ref="pcg_59"/>
3097     </record>
3098
3099     <record id="pcg_595" model="account.account.template">
3100       <field name="name">Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate</field>
3101       <field name="code">595</field>
3102       <field name="type">other</field>
3103       <field name="user_type" ref="account_type_cash"/>
3104       <field name="parent_id" ref="pcg_59"/>
3105     </record>
3106
3107     <record id="pcg_596" model="account.account.template">
3108       <field name="name">Ajustari pentru pierderea de valoare a obligatiunilor</field>
3109       <field name="code">596</field>
3110       <field name="type">other</field>
3111       <field name="user_type" ref="account_type_cash"/>
3112       <field name="parent_id" ref="pcg_59"/>
3113     </record>
3114
3115     <record id="pcg_598" model="account.account.template">
3116       <field name="name">Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate</field>
3117       <field name="code">598</field>
3118       <field name="type">other</field>
3119       <field name="user_type" ref="account_type_cash"/>
3120       <field name="parent_id" ref="pcg_59"/>
3121     </record>
3122
3123     <record id="pcg_Clasele_6_si_7" model="account.account.template">
3124       <field name="name">Conturile de venituri si cheltuieli</field>
3125       <field name="code">Clasele 6 si 7</field>
3126       <field name="type">view</field>
3127       <field name="user_type" ref="account_type_view"/>
3128       <field name="parent_id" ref="pcg_1financiare"/>
3129     </record>
3130
3131     <record id="pcg_Clasa_6" model="account.account.template">
3132       <field name="name">CONTURI DE CHELTUIELI</field>
3133       <field name="code">Clasa 6</field>
3134       <field name="type">view</field>
3135       <field name="user_type" ref="account_type_view"/>
3136       <field name="parent_id" ref="pcg_Clasele_6_si_7"/>
3137     </record>
3138
3139     <record id="pcg_60" model="account.account.template">
3140       <field name="name">CHELTUIELI PRIVIND STOCURILE</field>
3141       <field name="code">60</field>
3142       <field name="type">view</field>
3143       <field name="user_type" ref="account_type_view"/>
3144       <field name="parent_id" ref="pcg_Clasa_6"/>
3145     </record>
3146
3147     <record id="pcg_601" model="account.account.template">
3148       <field name="name">Venituri din subventii de exploatareCheltuieli cu materiile prime</field>
3149       <field name="code">601</field>
3150       <field name="type">other</field>
3151       <field name="user_type" ref="account_type_expense"/>
3152       <field name="parent_id" ref="pcg_60"/>
3153     </record>
3154
3155     <record id="pcg_602" model="account.account.template">
3156       <field name="name">Cheltuieli cu materialele consumabile</field>
3157       <field name="code">602</field>
3158       <field name="type">view</field>
3159       <field name="user_type" ref="account_type_view"/>
3160       <field name="parent_id" ref="pcg_60"/>
3161     </record>
3162
3163     <record id="pcg_6021" model="account.account.template">
3164       <field name="name">Cheltuieli cu materiale auxiliare</field>
3165       <field name="code">6021</field>
3166       <field name="type">other</field>
3167       <field name="user_type" ref="account_type_expense"/>
3168       <field name="parent_id" ref="pcg_602"/>
3169     </record>
3170
3171     <record id="pcg_6022" model="account.account.template">
3172       <field name="name">Cheltuieli privind combustibilul</field>
3173       <field name="code">6022</field>
3174       <field name="type">other</field>
3175       <field name="user_type" ref="account_type_expense"/>
3176       <field name="parent_id" ref="pcg_602"/>
3177     </record>
3178
3179     <record id="pcg_6023" model="account.account.template">
3180       <field name="name">Cheltuieli privind materialele pentru ambalat</field>
3181       <field name="code">6023</field>
3182       <field name="type">other</field>
3183       <field name="user_type" ref="account_type_expense"/>
3184       <field name="parent_id" ref="pcg_602"/>
3185     </record>
3186
3187     <record id="pcg_6024" model="account.account.template">
3188       <field name="name">Cheltuieli privind piesele de schimb</field>
3189       <field name="code">6024</field>
3190       <field name="type">other</field>
3191       <field name="user_type" ref="account_type_expense"/>
3192       <field name="parent_id" ref="pcg_602"/>
3193     </record>
3194
3195     <record id="pcg_6025" model="account.account.template">
3196       <field name="name">Cheltuieli privind semintele si materialele de plantat</field>
3197       <field name="code">6025</field>
3198       <field name="type">other</field>
3199       <field name="user_type" ref="account_type_expense"/>
3200       <field name="parent_id" ref="pcg_602"/>
3201     </record>
3202
3203     <record id="pcg_6026" model="account.account.template">
3204       <field name="name">Cheltuieli privind furajele</field>
3205       <field name="code">6026</field>
3206       <field name="type">other</field>
3207       <field name="user_type" ref="account_type_expense"/>
3208       <field name="parent_id" ref="pcg_602"/>
3209     </record>
3210
3211     <record id="pcg_6028" model="account.account.template">
3212       <field name="name">Cheltuieli privind alte materiale consumabile</field>
3213       <field name="code">6028</field>
3214       <field name="type">other</field>
3215       <field name="user_type" ref="account_type_expense"/>
3216       <field name="parent_id" ref="pcg_602"/>
3217     </record>
3218
3219     <record id="pcg_603" model="account.account.template">
3220       <field name="name">Cheltuieli privind materialele de natura obiectelor de inventar</field>
3221       <field name="code">603</field>
3222       <field name="type">other</field>
3223       <field name="user_type" ref="account_type_expense"/>
3224       <field name="parent_id" ref="pcg_60"/>
3225     </record>
3226
3227     <record id="pcg_604" model="account.account.template">
3228       <field name="name">Cheltuieli privind materialele nestocate</field>
3229       <field name="code">604</field>
3230       <field name="type">other</field>
3231       <field name="user_type" ref="account_type_expense"/>
3232       <field name="parent_id" ref="pcg_60"/>
3233     </record>
3234
3235     <record id="pcg_605" model="account.account.template">
3236       <field name="name">Cheltuieli privind energia si apa</field>
3237       <field name="code">605</field>
3238       <field name="type">other</field>
3239       <field name="user_type" ref="account_type_expense"/>
3240       <field name="parent_id" ref="pcg_60"/>
3241     </record>
3242
3243     <record id="pcg_606" model="account.account.template">
3244       <field name="name">Cheltuieli privind animalele si pasarile</field>
3245       <field name="code">606</field>
3246       <field name="type">other</field>
3247       <field name="user_type" ref="account_type_expense"/>
3248       <field name="parent_id" ref="pcg_60"/>
3249     </record>
3250
3251     <record id="ro_pcg_expense" model="account.account.template">
3252       <field name="name">Cheltuieli privind marfurile</field>
3253       <field name="code">607</field>
3254       <field name="type">other</field>
3255       <field name="user_type" ref="account_type_expense"/>
3256       <field name="parent_id" ref="pcg_60"/>
3257     </record>
3258
3259     <record id="pcg_608" model="account.account.template">
3260       <field name="name">Cheltuieli privind ambalajele</field>
3261       <field name="code">608</field>
3262       <field name="type">other</field>
3263       <field name="user_type" ref="account_type_expense"/>
3264       <field name="parent_id" ref="pcg_60"/>
3265     </record>
3266
3267     <record id="pcg_61" model="account.account.template">
3268       <field name="name">CHELTUIELI CU LUCRaRIRE sI SERVICIILE EXECUTATE DE TERtI</field>
3269       <field name="code">61</field>
3270       <field name="type">view</field>
3271       <field name="user_type" ref="account_type_view"/>
3272       <field name="parent_id" ref="pcg_Clasa_6"/>
3273     </record>
3274
3275     <record id="pcg_611" model="account.account.template">
3276       <field name="name">Cheltuieli cu intretinerile si reparatiile</field>
3277       <field name="code">611</field>
3278       <field name="type">other</field>
3279       <field name="user_type" ref="account_type_expense"/>
3280       <field name="parent_id" ref="pcg_61"/>
3281     </record>
3282
3283     <record id="pcg_612" model="account.account.template">
3284       <field name="name">Cheltuieli cu redeventele, locatiile de gestiune si chiriile</field>
3285       <field name="code">612</field>
3286       <field name="type">other</field>
3287       <field name="user_type" ref="account_type_expense"/>
3288       <field name="parent_id" ref="pcg_61"/>
3289     </record>
3290
3291     <record id="pcg_613" model="account.account.template">
3292       <field name="name">Cheltuieli cu primele de asigurare</field>
3293       <field name="code">613</field>
3294       <field name="type">other</field>
3295       <field name="user_type" ref="account_type_expense"/>
3296       <field name="parent_id" ref="pcg_61"/>
3297     </record>
3298
3299     <record id="pcg_614" model="account.account.template">
3300       <field name="name">Cheltuieli cu studiile si cercetarile</field>
3301       <field name="code">614</field>
3302       <field name="type">other</field>
3303       <field name="user_type" ref="account_type_expense"/>
3304       <field name="parent_id" ref="pcg_61"/>
3305     </record>
3306
3307     <record id="pcg_62" model="account.account.template">
3308       <field name="name">CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERtI</field>
3309       <field name="code">62</field>
3310       <field name="type">view</field>
3311       <field name="user_type" ref="account_type_view"/>
3312       <field name="parent_id" ref="pcg_Clasa_6"/>
3313     </record>
3314
3315     <record id="pcg_621" model="account.account.template">
3316       <field name="name">Cheltuieli cu colaboratorii</field>
3317       <field name="code">621</field>
3318       <field name="type">other</field>
3319       <field name="user_type" ref="account_type_expense"/>
3320       <field name="parent_id" ref="pcg_62"/>
3321     </record>
3322
3323
3324     <record id="pcg_622" model="account.account.template">
3325       <field name="name">Cheltuieli privind comisioanele si onorariile</field>
3326       <field name="code">622</field>
3327       <field name="type">other</field>
3328       <field name="user_type" ref="account_type_expense"/>
3329       <field name="parent_id" ref="pcg_62"/>
3330     </record>
3331
3332     <record id="pcg_623" model="account.account.template">
3333       <field name="name">Cheltuieli de protocol, reclama si publicitate</field>
3334       <field name="code">623</field>
3335       <field name="type">other</field>
3336       <field name="user_type" ref="account_type_expense"/>
3337       <field name="parent_id" ref="pcg_62"/>
3338     </record>
3339
3340     <record id="pcg_624" model="account.account.template">
3341       <field name="name">Cheltuieli cu transportul de bunuri si personal</field>
3342       <field name="code">624</field>
3343       <field name="type">other</field>
3344       <field name="user_type" ref="account_type_expense"/>
3345       <field name="parent_id" ref="pcg_62"/>
3346     </record>
3347
3348     <record id="pcg_625" model="account.account.template">
3349       <field name="name">Cheltuieli cu deplasari, detasari si transferari</field>
3350       <field name="code">625</field>
3351       <field name="type">other</field>
3352       <field name="user_type" ref="account_type_expense"/>
3353       <field name="parent_id" ref="pcg_62"/>
3354     </record>
3355
3356     <record id="pcg_626" model="account.account.template">
3357       <field name="name">Cheltuieli postale si taxe de telecomunicatii</field>
3358       <field name="code">626</field>
3359       <field name="type">other</field>
3360       <field name="user_type" ref="account_type_expense"/>
3361       <field name="parent_id" ref="pcg_62"/>
3362     </record>
3363
3364     <record id="pcg_627" model="account.account.template">
3365       <field name="name">Cheltuieli cu serviciile bancare si asimilate</field>
3366       <field name="code">627</field>
3367       <field name="type">other</field>
3368       <field name="user_type" ref="account_type_expense"/>
3369       <field name="parent_id" ref="pcg_62"/>
3370     </record>
3371
3372     <record id="pcg_628" model="account.account.template">
3373       <field name="name">Alte cheltuieli cu serviciile executate de terti</field>
3374       <field name="code">628</field>
3375       <field name="type">other</field>
3376       <field name="user_type" ref="account_type_expense"/>
3377       <field name="parent_id" ref="pcg_62"/>
3378     </record>
3379
3380     <record id="pcg_63" model="account.account.template">
3381       <field name="name">Cheltuieli cu alte impozite, taxe si varsaminte asimilate</field>
3382       <field name="code">63</field>
3383       <field name="type">view</field>
3384       <field name="user_type" ref="account_type_view"/>
3385       <field name="parent_id" ref="pcg_Clasa_6"/>
3386     </record>
3387
3388     <record id="pcg_635" model="account.account.template">
3389       <field name="name">Cheltuieli cu alte impozite, taxe si varsaminte asimilate</field>
3390       <field name="code">635</field>
3391       <field name="type">other</field>
3392       <field name="user_type" ref="account_type_expense"/>
3393       <field name="parent_id" ref="pcg_63"/>
3394     </record>
3395
3396     <record id="pcg_64" model="account.account.template">
3397       <field name="name">CHELTUIELI CU PERSONALUL</field>
3398       <field name="code">64</field>
3399       <field name="type">view</field>
3400       <field name="user_type" ref="account_type_view"/>
3401       <field name="parent_id" ref="pcg_Clasa_6"/>
3402     </record>
3403
3404     <record id="pcg_641" model="account.account.template">
3405       <field name="name">Cheltuieli cu salariile personalului</field>
3406       <field name="code">641</field>
3407       <field name="type">other</field>
3408       <field name="user_type" ref="account_type_expense"/>
3409       <field name="parent_id" ref="pcg_64"/>
3410     </record>
3411
3412     <record id="pcg_642" model="account.account.template">
3413       <field name="name">Cheltuieli cu tichetele de masa acordate salariatilor</field>
3414       <field name="code">642</field>
3415       <field name="type">other</field>
3416       <field name="user_type" ref="account_type_expense"/>
3417       <field name="parent_id" ref="pcg_64"/>
3418     </record>
3419
3420     <record id="pcg_645" model="account.account.template">
3421       <field name="name">Cheltuieli privind asigurarile si protectia sociala</field>
3422       <field name="code">645</field>
3423       <field name="type">view</field>
3424       <field name="user_type" ref="account_type_view"/>
3425       <field name="parent_id" ref="pcg_64"/>
3426     </record>
3427
3428     <record id="pcg_6451" model="account.account.template">
3429       <field name="name">Contributia unitatii la asigurarile sociale</field>
3430       <field name="code">6451</field>
3431       <field name="type">other</field>
3432       <field name="user_type" ref="account_type_expense"/>
3433       <field name="parent_id" ref="pcg_645"/>
3434     </record>
3435
3436     <record id="pcg_6452" model="account.account.template">
3437       <field name="name">Contributia unitatii pentru ajutorul de somaj</field>
3438       <field name="code">6452</field>
3439       <field name="type">other</field>
3440       <field name="user_type" ref="account_type_expense"/>
3441       <field name="parent_id" ref="pcg_645"/>
3442     </record>
3443
3444     <record id="pcg_6453" model="account.account.template">
3445       <field name="name">Contributia angajatorului pentru asigurarile sociale de sanatate</field>
3446       <field name="code">6453</field>
3447       <field name="type">other</field>
3448       <field name="user_type" ref="account_type_expense"/>
3449       <field name="parent_id" ref="pcg_645"/>
3450     </record>
3451
3452     <record id="pcg_6454" model="account.account.template">
3453       <field name="name">Contributia unitatii la fondul de garantare</field>
3454       <field name="code">6454</field>
3455       <field name="type">other</field>
3456       <field name="user_type" ref="account_type_expense"/>
3457       <field name="parent_id" ref="pcg_645"/>
3458     </record>
3459
3460     <record id="pcg_6455" model="account.account.template">
3461       <field name="name">Contributia unitatii la fondul de concedii medicale</field>
3462       <field name="code">6455</field>
3463       <field name="type">other</field>
3464       <field name="user_type" ref="account_type_expense"/>
3465       <field name="parent_id" ref="pcg_645"/>
3466     </record>
3467
3468     <record id="pcg_6458" model="account.account.template">
3469       <field name="name">Alte cheltuieli privind asigurarile si protectia sociala</field>
3470       <field name="code">6458</field>
3471       <field name="type">other</field>
3472       <field name="user_type" ref="account_type_expense"/>
3473       <field name="parent_id" ref="pcg_645"/>
3474     </record>
3475
3476     <record id="pcg_65" model="account.account.template">
3477       <field name="name">Alte cheltuieli de exploatare</field>
3478       <field name="code">65</field>
3479       <field name="type">view</field>
3480       <field name="user_type" ref="account_type_view"/>
3481       <field name="parent_id" ref="pcg_Clasa_6"/>
3482     </record>
3483
3484     <record id="pcg_654" model="account.account.template">
3485       <field name="name">Pierderi din creante si debitori diversi</field>
3486       <field name="code">654</field>
3487       <field name="type">other</field>
3488       <field name="user_type" ref="account_type_expense"/>
3489       <field name="parent_id" ref="pcg_65"/>
3490     </record>
3491
3492     <record id="pcg_658" model="account.account.template">
3493       <field name="name">Alte cheltuieli de exploatare</field>
3494       <field name="code">658</field>
3495       <field name="type">view</field>
3496       <field name="user_type" ref="account_type_view"/>
3497       <field name="parent_id" ref="pcg_65"/>
3498     </record>
3499
3500     <record id="pcg_6581" model="account.account.template">
3501       <field name="name">Despagubiri, amenzi si penalitati</field>
3502       <field name="code">6581</field>
3503       <field name="type">other</field>
3504       <field name="user_type" ref="account_type_expense"/>
3505       <field name="parent_id" ref="pcg_658"/>
3506     </record>
3507
3508     <record id="pcg_6582" model="account.account.template">
3509       <field name="name">Donatii si subventii acordate</field>
3510       <field name="code">6582</field>
3511       <field name="type">other</field>
3512       <field name="user_type" ref="account_type_expense"/>
3513       <field name="parent_id" ref="pcg_658"/>
3514     </record>
3515
3516     <record id="pcg_6583" model="account.account.template">
3517       <field name="name">Cheltuieli privind activele cedate si alte operatii de capital</field>
3518       <field name="code">6583</field>
3519       <field name="type">other</field>
3520       <field name="user_type" ref="account_type_expense"/>
3521       <field name="parent_id" ref="pcg_658"/>
3522     </record>
3523
3524     <record id="pcg_6588" model="account.account.template">
3525       <field name="name">Alte cheltuieli de exploatare</field>
3526       <field name="code">6588</field>
3527       <field name="type">other</field>
3528       <field name="user_type" ref="account_type_expense"/>
3529       <field name="parent_id" ref="pcg_658"/>
3530     </record>
3531
3532
3533     <record id="pcg_66" model="account.account.template">
3534       <field name="name">CHELTUIELI FINANCIARE</field>
3535       <field name="code">66</field>
3536       <field name="type">view</field>
3537       <field name="user_type" ref="account_type_view"/>
3538       <field name="parent_id" ref="pcg_Clasa_6"/>
3539     </record>
3540
3541     <record id="pcg_663" model="account.account.template">
3542       <field name="name">Pierderi din creante legate de participatii</field>
3543       <field name="code">663</field>
3544       <field name="type">other</field>
3545       <field name="user_type" ref="account_type_expense"/>
3546       <field name="parent_id" ref="pcg_66"/>
3547     </record>
3548
3549
3550     <record id="pcg_664" model="account.account.template">
3551       <field name="name">Cheltuieli privind investitiile financiare cedate</field>
3552       <field name="code">664</field>
3553       <field name="type">view</field>
3554       <field name="user_type" ref="account_type_view"/>
3555       <field name="parent_id" ref="pcg_66"/>
3556     </record>
3557
3558     <record id="pcg_6641" model="account.account.template">
3559       <field name="name">Cheltuieli privind imobilizarile financiare cedate</field>
3560       <field name="code">6641</field>
3561       <field name="type">other</field>
3562       <field name="user_type" ref="account_type_expense"/>
3563       <field name="parent_id" ref="pcg_664"/>
3564     </record>
3565
3566     <record id="pcg_6642" model="account.account.template">
3567       <field name="name">Pierderi din investitiile pe termen scurt cedate</field>
3568       <field name="code">6642</field>
3569       <field name="type">other</field>
3570       <field name="user_type" ref="account_type_expense"/>
3571       <field name="parent_id" ref="pcg_664"/>
3572     </record>
3573
3574     <record id="pcg_665" model="account.account.template">
3575       <field name="name">Cheltuieli din diferente de curs valutar</field>
3576       <field name="code">665</field>
3577       <field name="type">other</field>
3578       <field name="user_type" ref="account_type_expense"/>
3579       <field name="parent_id" ref="pcg_66"/>
3580     </record>
3581
3582     <record id="pcg_666" model="account.account.template">
3583       <field name="name">Cheltuieli privind dobanzile</field>
3584       <field name="code">666</field>
3585       <field name="type">other</field>
3586       <field name="user_type" ref="account_type_expense"/>
3587       <field name="parent_id" ref="pcg_66"/>
3588     </record>
3589
3590     <record id="pcg_667" model="account.account.template">
3591       <field name="name">Cheltuieli privind sconturile acordate</field>
3592       <field name="code">667</field>
3593       <field name="type">other</field>
3594       <field name="user_type" ref="account_type_expense"/>
3595       <field name="parent_id" ref="pcg_66"/>
3596     </record>
3597
3598     <record id="pcg_668" model="account.account.template">
3599       <field name="name">Alte cheltuieli financiare</field>
3600       <field name="code">668</field>
3601       <field name="type">other</field>
3602       <field name="user_type" ref="account_type_expense"/>
3603       <field name="parent_id" ref="pcg_66"/>
3604     </record>
3605
3606     <record id="pcg_67" model="account.account.template">
3607       <field name="name">CHELTUIELI EXTRAORDINARE</field>
3608       <field name="code">67</field>
3609       <field name="type">view</field>
3610       <field name="user_type" ref="account_type_view"/>
3611       <field name="parent_id" ref="pcg_Clasa_6"/>
3612     </record>
3613
3614     <record id="pcg_671" model="account.account.template">
3615       <field name="name">Cheltuieli privind calamitatile si alte evenimente extraordinare</field>
3616       <field name="code">671</field>
3617       <field name="type">other</field>
3618       <field name="user_type" ref="account_type_expense"/>
3619       <field name="parent_id" ref="pcg_67"/>
3620     </record>
3621
3622     <record id="pcg_68" model="account.account.template">
3623       <field name="name">CHELTUIELI CU AMORTIZaRILE, PROVIZIOANELE sI AJUSTaRILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE</field>
3624       <field name="code">68</field>
3625       <field name="type">view</field>
3626       <field name="user_type" ref="account_type_view"/>
3627       <field name="parent_id" ref="pcg_Clasa_6"/>
3628     </record>
3629
3630     <record id="pcg_681" model="account.account.template">
3631       <field name="name">Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere</field>
3632       <field name="code">681</field>
3633       <field name="type">view</field>
3634       <field name="user_type" ref="account_type_view"/>
3635       <field name="parent_id" ref="pcg_68"/>
3636     </record>
3637
3638     <record id="pcg_6811" model="account.account.template">
3639       <field name="name">Alte cheltuieli cu serviciile executate de tertiCheltuieli de exploatare privind amortizarea imobilizarilor</field>
3640       <field name="code">6811</field>
3641       <field name="type">other</field>
3642       <field name="user_type" ref="account_type_expense"/>
3643       <field name="parent_id" ref="pcg_681"/>
3644     </record>
3645
3646     <record id="pcg_6812" model="account.account.template">
3647       <field name="name">Cheltuieli de exploatare privind provizioanele</field>
3648       <field name="code">6812</field>
3649       <field name="type">other</field>
3650       <field name="user_type" ref="account_type_expense"/>
3651       <field name="parent_id" ref="pcg_681"/>
3652     </record>
3653
3654     <record id="pcg_6813" model="account.account.template">
3655       <field name="name">Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor</field>
3656       <field name="code">6813</field>
3657       <field name="type">other</field>
3658       <field name="user_type" ref="account_type_expense"/>
3659       <field name="parent_id" ref="pcg_681"/>
3660     </record>
3661
3662     <record id="pcg_6814" model="account.account.template">
3663       <field name="name">Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante</field>
3664       <field name="code">6814</field>
3665       <field name="type">other</field>
3666       <field name="user_type" ref="account_type_expense"/>
3667       <field name="parent_id" ref="pcg_681"/>
3668     </record>
3669
3670     <record id="pcg_686" model="account.account.template">
3671       <field name="name">Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare</field>
3672       <field name="code">686</field>
3673       <field name="type">view</field>
3674       <field name="user_type" ref="account_type_view"/>
3675       <field name="parent_id" ref="pcg_68"/>
3676     </record>
3677
3678     <record id="pcg_6863" model="account.account.template">
3679       <field name="name">Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare</field>
3680       <field name="code">6863</field>
3681       <field name="type">other</field>
3682       <field name="user_type" ref="account_type_expense"/>
3683       <field name="parent_id" ref="pcg_686"/>
3684     </record>
3685
3686     <record id="pcg_6864" model="account.account.template">
3687       <field name="name">Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante</field>
3688       <field name="code">6864</field>
3689       <field name="type">other</field>
3690       <field name="user_type" ref="account_type_expense"/>
3691       <field name="parent_id" ref="pcg_686"/>
3692     </record>
3693
3694     <record id="pcg_6868" model="account.account.template">
3695       <field name="name">Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor</field>
3696       <field name="code">6868</field>
3697       <field name="type">other</field>
3698       <field name="user_type" ref="account_type_expense"/>
3699       <field name="parent_id" ref="pcg_686"/>
3700     </record>
3701
3702     <record id="pcg_69" model="account.account.template">
3703       <field name="name">CHELTUIELI CU IMPOZITUL PE PROFIT sI ALTE IMPOZITE</field>
3704       <field name="code">69</field>
3705       <field name="type">view</field>
3706       <field name="user_type" ref="account_type_view"/>
3707       <field name="parent_id" ref="pcg_Clasa_6"/>
3708     </record>
3709
3710     <record id="pcg_691" model="account.account.template">
3711       <field name="name">Impozitul pe profit</field>
3712       <field name="code">691</field>
3713       <field name="type">other</field>
3714       <field name="user_type" ref="account_type_expense"/>
3715       <field name="parent_id" ref="pcg_69"/>
3716     </record>
3717
3718     <record id="pcg_698" model="account.account.template">
3719       <field name="name">Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus</field>
3720       <field name="code">698</field>
3721       <field name="type">other</field>
3722       <field name="user_type" ref="account_type_expense"/>
3723       <field name="note">Se utilizeaza conform reglementarilor legale</field>
3724       <field name="parent_id" ref="pcg_69"/>
3725     </record>
3726
3727     <record id="pcg_Clasa_7" model="account.account.template">
3728       <field name="name">CONTURI DE VENITURI</field>
3729       <field name="code">Clasa 7</field>
3730       <field name="type">view</field>
3731       <field name="user_type" ref="account_type_view"/>
3732       <field name="parent_id" ref="pcg_Clasele_6_si_7"/>
3733     </record>
3734
3735     <record id="pcg_70" model="account.account.template">
3736       <field name="name">CIFRA DE AFACERI NETa</field>
3737       <field name="code">70</field>
3738       <field name="type">view</field>
3739       <field name="user_type" ref="account_type_view"/>
3740       <field name="parent_id" ref="pcg_Clasa_7"/>
3741     </record>
3742
3743     <record id="pcg_701" model="account.account.template">
3744       <field name="name">Venituri din vanzarea produselor finite</field>
3745       <field name="code">701</field>
3746       <field name="type">other</field>
3747       <field name="user_type" ref="account_type_income"/>
3748       <field name="parent_id" ref="pcg_70"/>
3749     </record>
3750
3751     <record id="pcg_702" model="account.account.template">
3752       <field name="name">Venituri din vanzarea semifabricatelor</field>
3753       <field name="code">702</field>
3754       <field name="type">other</field>
3755       <field name="user_type" ref="account_type_income"/>
3756       <field name="parent_id" ref="pcg_70"/>
3757     </record>
3758
3759     <record id="pcg_703" model="account.account.template">
3760       <field name="name">Venituri din vanzarea produselor reziduale</field>
3761       <field name="code">703</field>
3762       <field name="type">other</field>
3763       <field name="user_type" ref="account_type_income"/>
3764       <field name="parent_id" ref="pcg_70"/>
3765     </record>
3766
3767     <record id="pcg_704" model="account.account.template">
3768       <field name="name">Venituri din lucrari executate si servicii prestate</field>
3769       <field name="code">704</field>
3770       <field name="type">other</field>
3771       <field name="user_type" ref="account_type_income"/>
3772       <field name="parent_id" ref="pcg_70"/>
3773     </record>
3774
3775     <record id="pcg_705" model="account.account.template">
3776       <field name="name">Venituri din studii si cercetari</field>
3777       <field name="code">705</field>
3778       <field name="type">other</field>
3779       <field name="user_type" ref="account_type_income"/>
3780       <field name="parent_id" ref="pcg_70"/>
3781     </record>
3782
3783     <record id="pcg_706" model="account.account.template">
3784       <field name="name">Venituri din redevente, locatii de gestiune si chirii</field>
3785       <field name="code">706</field>
3786       <field name="type">other</field>
3787       <field name="user_type" ref="account_type_income"/>
3788       <field name="parent_id" ref="pcg_70"/>
3789     </record>
3790
3791     <record id="ro_pcg_sale" model="account.account.template">
3792       <field name="name">Venituri din vanzarea marfurilor</field>
3793       <field name="code">707</field>
3794       <field name="type">other</field>
3795       <field name="user_type" ref="account_type_income"/>
3796       <field name="note">707-607 = adaosul comercial</field>
3797       <field name="parent_id" ref="pcg_70"/>
3798     </record>
3799
3800     <record id="pcg_708" model="account.account.template">
3801       <field name="name">Venituri din activitati diverse</field>
3802       <field name="code">708</field>
3803       <field name="type">other</field>
3804       <field name="user_type" ref="account_type_income"/>
3805       <field name="parent_id" ref="pcg_70"/>
3806     </record>
3807
3808     <record id="pcg_71" model="account.account.template">
3809       <field name="name">Variatia stocurilor</field>
3810       <field name="code">71</field>
3811       <field name="type">view</field>
3812       <field name="user_type" ref="account_type_view"/>
3813       <field name="parent_id" ref="pcg_Clasa_7"/>
3814     </record>
3815
3816     <record id="pcg_711" model="account.account.template">
3817       <field name="name">Variatia stocurilor</field>
3818       <field name="code">711</field>
3819       <field name="type">other</field>
3820       <field name="user_type" ref="account_type_income"/>
3821       <field name="parent_id" ref="pcg_71"/>
3822     </record>
3823
3824     <record id="pcg_72" model="account.account.template">
3825       <field name="name">Venituri din productia de imobilizari</field>
3826       <field name="code">72</field>
3827       <field name="type">view</field>
3828       <field name="user_type" ref="account_type_view"/>
3829       <field name="parent_id" ref="pcg_Clasa_7"/>
3830     </record>
3831
3832     <record id="pcg_721" model="account.account.template">
3833       <field name="name">Venituri din productia de imobilizari necorporale</field>
3834       <field name="code">721</field>
3835       <field name="type">other</field>
3836       <field name="user_type" ref="account_type_income"/>
3837       <field name="parent_id" ref="pcg_72"/>
3838     </record>
3839
3840     <record id="pcg_722" model="account.account.template">
3841       <field name="name">Venituri din productia de imobilizari corporale</field>
3842       <field name="code">722</field>
3843       <field name="type">other</field>
3844       <field name="user_type" ref="account_type_income"/>
3845       <field name="parent_id" ref="pcg_72"/>
3846     </record>
3847
3848     <record id="pcg_74" model="account.account.template">
3849       <field name="name">VENITURI DIN SUBVENtII DE EXPLOATARE</field>
3850       <field name="code">74</field>
3851       <field name="type">view</field>
3852       <field name="user_type" ref="account_type_view"/>
3853       <field name="parent_id" ref="pcg_Clasa_7"/>
3854     </record>
3855
3856     <record id="pcg_741" model="account.account.template">
3857       <field name="name">Venituri din subventii de exploatare</field>
3858       <field name="code">741</field>
3859       <field name="type">view</field>
3860       <field name="user_type" ref="account_type_view"/>
3861       <field name="parent_id" ref="pcg_74"/>
3862     </record>
3863
3864     <record id="pcg_7411" model="account.account.template">
3865       <field name="name">Venituri din subventii de exploatare aferente cifrei de afaceri</field>
3866       <field name="code">7411</field>
3867       <field name="type">other</field>
3868       <field name="user_type" ref="account_type_income"/>
3869       <field name="note">Se ia in calcul la determinarea cifrei de afaceri</field>
3870       <field name="parent_id" ref="pcg_741"/>
3871     </record>
3872
3873     <record id="pcg_7412" model="account.account.template">
3874       <field name="name">Venituri din subventii de exploatare pentru materii prime si materiale consumabile </field>
3875       <field name="code">7412</field>
3876       <field name="type">other</field>
3877       <field name="user_type" ref="account_type_income"/>
3878       <field name="parent_id" ref="pcg_741"/>
3879     </record>
3880
3881     <record id="pcg_7413" model="account.account.template">
3882       <field name="name">Venituri din subventii de exploatare pentru alte cheltuieli externe</field>
3883       <field name="code">7413</field>
3884       <field name="type">other</field>
3885       <field name="user_type" ref="account_type_income"/>
3886       <field name="parent_id" ref="pcg_741"/>
3887     </record>
3888
3889     <record id="pcg_7414" model="account.account.template">
3890       <field name="name">Venituri din subventii de exploatare pentru plata personalului</field>
3891       <field name="code">7414</field>
3892       <field name="type">other</field>
3893       <field name="user_type" ref="account_type_income"/>
3894       <field name="parent_id" ref="pcg_741"/>
3895     </record>
3896
3897     <record id="pcg_7415" model="account.account.template">
3898       <field name="name">Venituri din subventii de exploatare pentru asigurari si protectie sociala</field>
3899       <field name="code">7415</field>
3900       <field name="type">other</field>
3901       <field name="user_type" ref="account_type_income"/>
3902       <field name="parent_id" ref="pcg_741"/>
3903     </record>
3904
3905     <record id="pcg_7416" model="account.account.template">
3906       <field name="name">Venituri din subventii de exploatare pentru alte cheltuieli de exploatare</field>
3907       <field name="code">7416</field>
3908       <field name="type">other</field>
3909       <field name="user_type" ref="account_type_income"/>
3910       <field name="parent_id" ref="pcg_741"/>
3911     </record>
3912
3913     <record id="pcg_7417" model="account.account.template">
3914       <field name="name">Venituri din subventii de exploatare aferente altor venituri</field>
3915       <field name="code">7417</field>
3916       <field name="type">other</field>
3917       <field name="user_type" ref="account_type_income"/>
3918       <field name="parent_id" ref="pcg_741"/>
3919     </record>
3920
3921     <record id="pcg_7418" model="account.account.template">
3922       <field name="name">Venituri din subventii de exploatare pentru dobanda datorata</field>
3923       <field name="code">7418</field>
3924       <field name="type">other</field>
3925       <field name="user_type" ref="account_type_income"/>
3926       <field name="parent_id" ref="pcg_741"/>
3927     </record>
3928
3929     <record id="pcg_75" model="account.account.template">
3930       <field name="name">ALTE VENITURI DIN EXPLOATARE</field>
3931       <field name="code">75</field>
3932       <field name="type">view</field>
3933       <field name="user_type" ref="account_type_view"/>
3934       <field name="parent_id" ref="pcg_Clasa_7"/>
3935     </record>
3936
3937     <record id="pcg_754" model="account.account.template">
3938       <field name="name">Venituri din creante reactivate si debitori diversi</field>
3939       <field name="code">754</field>
3940       <field name="type">other</field>
3941       <field name="user_type" ref="account_type_income"/>
3942       <field name="parent_id" ref="pcg_75"/>
3943     </record>
3944
3945     <record id="pcg_758" model="account.account.template">
3946       <field name="name">Alte venituri din exploatare</field>
3947       <field name="code">758</field>
3948       <field name="type">view</field>
3949       <field name="user_type" ref="account_type_view"/>
3950       <field name="parent_id" ref="pcg_75"/>
3951     </record>
3952
3953     <record id="pcg_7581" model="account.account.template">
3954       <field name="name">Venituri din despagubiri, amenzi si penalitati</field>
3955       <field name="code">7581</field>
3956       <field name="type">other</field>
3957       <field name="user_type" ref="account_type_income"/>
3958       <field name="parent_id" ref="pcg_758"/>
3959     </record>
3960
3961     <record id="pcg_7582" model="account.account.template">
3962       <field name="name">Venituri din donatii si subventii primite</field>
3963       <field name="code">7582</field>
3964       <field name="type">other</field>
3965       <field name="user_type" ref="account_type_income"/>
3966       <field name="parent_id" ref="pcg_758"/>
3967     </record>
3968
3969     <record id="pcg_7583" model="account.account.template">
3970       <field name="name">Venituri din vanzarea activelor si alte operatii de capital</field>
3971       <field name="code">7583</field>
3972       <field name="type">other</field>
3973       <field name="user_type" ref="account_type_income"/>
3974       <field name="parent_id" ref="pcg_758"/>
3975     </record>
3976
3977     <record id="pcg_7584" model="account.account.template">
3978       <field name="name">Venituri din subventii pentru investitii</field>
3979       <field name="code">7584</field>
3980       <field name="type">other</field>
3981       <field name="user_type" ref="account_type_income"/>
3982       <field name="parent_id" ref="pcg_758"/>
3983     </record>
3984
3985     <record id="pcg_7588" model="account.account.template">
3986       <field name="name">Alte venituri din exploatare</field>
3987       <field name="code">7588</field>
3988       <field name="type">other</field>
3989       <field name="user_type" ref="account_type_income"/>
3990       <field name="parent_id" ref="pcg_758"/>
3991     </record>
3992
3993     <record id="pcg_76" model="account.account.template">
3994       <field name="name">VENITURI FINANCIARE</field>
3995       <field name="code">76</field>
3996       <field name="type">view</field>
3997       <field name="user_type" ref="account_type_view"/>
3998       <field name="parent_id" ref="pcg_Clasa_7"/>
3999     </record>
4000
4001     <record id="pcg_761" model="account.account.template">
4002       <field name="name">Venituri din imobilizari financiare</field>
4003       <field name="code">761</field>
4004       <field name="type">view</field>
4005       <field name="user_type" ref="account_type_view"/>
4006       <field name="parent_id" ref="pcg_76"/>
4007     </record>
4008
4009     <record id="pcg_7611" model="account.account.template">
4010       <field name="name">Venituri din actiuni detinute la entitatile afiliate</field>
4011       <field name="code">7611</field>
4012       <field name="type">other</field>
4013       <field name="user_type" ref="account_type_income"/>
4014       <field name="parent_id" ref="pcg_761"/>
4015     </record>
4016
4017     <record id="pcg_7613" model="account.account.template">
4018       <field name="name">Venituri din interese de participare</field>
4019       <field name="code">7613</field>
4020       <field name="type">other</field>
4021       <field name="user_type" ref="account_type_income"/>
4022       <field name="parent_id" ref="pcg_761"/>
4023     </record>
4024
4025     <record id="pcg_762" model="account.account.template">
4026       <field name="name">Venituri din investitii financiare pe termen scurt</field>
4027       <field name="code">762</field>
4028       <field name="type">other</field>
4029       <field name="user_type" ref="account_type_income"/>
4030       <field name="parent_id" ref="pcg_76"/>
4031     </record>
4032
4033     <record id="pcg_763" model="account.account.template">
4034       <field name="name">Venituri din creante imobilizate</field>
4035       <field name="code">763</field>
4036       <field name="type">other</field>
4037       <field name="user_type" ref="account_type_income"/>
4038       <field name="parent_id" ref="pcg_76"/>
4039     </record>
4040
4041     <record id="pcg_764" model="account.account.template">
4042       <field name="name">Venituri din investitii financiare cedate</field>
4043       <field name="code">764</field>
4044       <field name="type">view</field>
4045       <field name="user_type" ref="account_type_view"/>
4046       <field name="parent_id" ref="pcg_76"/>
4047     </record>
4048
4049     <record id="pcg_7641" model="account.account.template">
4050       <field name="name">Venituri din imobilizari financiare cedate</field>
4051       <field name="code">7641</field>
4052       <field name="type">other</field>
4053       <field name="user_type" ref="account_type_income"/>
4054       <field name="parent_id" ref="pcg_764"/>
4055     </record>
4056
4057     <record id="pcg_7642" model="account.account.template">
4058       <field name="name">Castiguri din investitii pe termen scurt cedate</field>
4059       <field name="code">7642</field>
4060       <field name="type">other</field>
4061       <field name="user_type" ref="account_type_income"/>
4062       <field name="parent_id" ref="pcg_764"/>
4063     </record>
4064
4065     <record id="pcg_765" model="account.account.template">
4066       <field name="name">Venituri din diferente de curs valutar</field>
4067       <field name="code">765</field>
4068       <field name="type">other</field>
4069       <field name="user_type" ref="account_type_income"/>
4070       <field name="parent_id" ref="pcg_76"/>
4071     </record>
4072
4073     <record id="pcg_766" model="account.account.template">
4074       <field name="name">Venituri din dobanzi</field>
4075       <field name="code">766</field>
4076       <field name="type">other</field>
4077       <field name="user_type" ref="account_type_income"/>
4078       <field name="parent_id" ref="pcg_76"/>
4079     </record>
4080
4081     <record id="pcg_767" model="account.account.template">
4082       <field name="name">Venituri din sconturi obtinute</field>
4083       <field name="code">767</field>
4084       <field name="type">other</field>
4085       <field name="user_type" ref="account_type_income"/>
4086       <field name="note">(contrepartie 667)</field>
4087       <field name="parent_id" ref="pcg_76"/>
4088     </record>
4089
4090     <record id="pcg_768" model="account.account.template">
4091       <field name="name">Alte venituri financiare</field>
4092       <field name="code">768</field>
4093       <field name="type">other</field>
4094       <field name="user_type" ref="account_type_income"/>
4095       <field name="parent_id" ref="pcg_76"/>
4096     </record>
4097
4098     <record id="pcg_77" model="account.account.template">
4099       <field name="name">VENITURI EXTRAORDINARE</field>
4100       <field name="code">77</field>
4101       <field name="type">view</field>
4102       <field name="user_type" ref="account_type_view"/>
4103       <field name="parent_id" ref="pcg_Clasa_7"/>
4104     </record>
4105
4106     <record id="pcg_771" model="account.account.template">
4107       <field name="name">Venituri din subventii pentru evenimente extraordinare si altele similare</field>
4108       <field name="code">771</field>
4109       <field name="type">other</field>
4110       <field name="user_type" ref="account_type_income"/>
4111       <field name="parent_id" ref="pcg_77"/>
4112     </record>
4113
4114     <record id="pcg_78" model="account.account.template">
4115       <field name="name">VENITURI DIN PROVIZIOANE sI AJUSTaRI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE </field>
4116       <field name="code">78</field>
4117       <field name="type">view</field>
4118       <field name="user_type" ref="account_type_view"/>
4119       <field name="parent_id" ref="pcg_Clasa_7"/>
4120     </record>
4121
4122     <record id="pcg_781" model="account.account.template">
4123       <field name="name">Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare</field>
4124       <field name="code">781</field>
4125       <field name="type">view</field>
4126       <field name="user_type" ref="account_type_view"/>
4127       <field name="parent_id" ref="pcg_78"/>
4128     </record>
4129
4130     <record id="pcg_7812" model="account.account.template">
4131       <field name="name">Venituri din provizioane</field>
4132       <field name="code">7812</field>
4133       <field name="type">other</field>
4134       <field name="user_type" ref="account_type_income"/>
4135       <field name="parent_id" ref="pcg_781"/>
4136     </record>
4137
4138     <record id="pcg_7813" model="account.account.template">
4139       <field name="name">Venituri din ajustari pentru deprecierea imobilizarilor</field>
4140       <field name="code">7813</field>
4141       <field name="type">other</field>
4142       <field name="user_type" ref="account_type_income"/>
4143       <field name="parent_id" ref="pcg_781"/>
4144     </record>
4145
4146     <record id="pcg_7814" model="account.account.template">
4147       <field name="name">Venituri din ajustari pentru deprecierea activelor circulante </field>
4148       <field name="code">7814</field>
4149       <field name="type">other</field>
4150       <field name="user_type" ref="account_type_income"/>
4151       <field name="parent_id" ref="pcg_781"/>
4152     </record>
4153
4154     <record id="pcg_7815" model="account.account.template">
4155       <field name="name">Venituri din fondul comercial negativ</field>
4156       <field name="code">7815</field>
4157       <field name="type">other</field>
4158       <field name="note">Acest cont apare numai in situatiile anuale consolidate</field>
4159       <field name="user_type" ref="account_type_income"/>
4160       <field name="parent_id" ref="pcg_781"/>
4161     </record>
4162
4163     <record id="pcg_786" model="account.account.template">
4164       <field name="name">Venituri financiare din ajustari pentru pierdere de valoare</field>
4165       <field name="code">786</field>
4166       <field name="type">view</field>
4167       <field name="user_type" ref="account_type_view"/>
4168       <field name="parent_id" ref="pcg_78"/>
4169     </record>
4170
4171     <record id="pcg_7863" model="account.account.template">
4172       <field name="name">Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare</field>
4173       <field name="code">7863</field>
4174       <field name="type">other</field>
4175       <field name="user_type" ref="account_type_income"/>
4176       <field name="parent_id" ref="pcg_786"/>
4177     </record>
4178
4179     <record id="pcg_7864" model="account.account.template">
4180       <field name="name">Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante</field>
4181       <field name="code">7864</field>
4182       <field name="type">other</field>
4183       <field name="user_type" ref="account_type_income"/>
4184       <field name="parent_id" ref="pcg_786"/>
4185     </record>
4186
4187     <record id="pcg_Clasa_8" model="account.account.template">
4188       <field name="name">CONTURI SPECIALE</field>
4189       <field name="code">Clasa 8</field>
4190       <field name="type">view</field>
4191       <field name="user_type" ref="account_type_view"/>
4192       <field name="parent_id" ref="pcg_8extrabilant"/>
4193     </record>
4194
4195     <record id="pcg_80" model="account.account.template">
4196       <field name="name">CONTURI IN AFARA BILANTULUI</field>
4197       <field name="code">80</field>
4198       <field name="type">view</field>
4199       <field name="user_type" ref="account_type_view"/>
4200       <field name="parent_id" ref="pcg_Clasa_8"/>
4201     </record>
4202
4203     <record id="pcg_801" model="account.account.template">
4204       <field name="name">Angajamente acordate</field>
4205       <field name="code">801</field>
4206       <field name="type">other</field>
4207       <field name="user_type" ref="account_type_view"/>
4208       <field name="parent_id" ref="pcg_80"/>
4209     </record>
4210
4211     <record id="pcg_8011" model="account.account.template">
4212       <field name="name">Giruri si garantii acordate</field>
4213       <field name="code">8011</field>
4214       <field name="type">other</field>
4215       <field name="user_type" ref="account_type_commitment"/>
4216       <field name="parent_id" ref="pcg_801"/>
4217     </record>
4218
4219     <record id="pcg_8018" model="account.account.template">
4220       <field name="name">Alte angajamente acordate </field>
4221       <field name="code">8018</field>
4222       <field name="type">other</field>
4223       <field name="user_type" ref="account_type_commitment"/>
4224       <field name="parent_id" ref="pcg_801"/>
4225     </record>
4226
4227     <record id="pcg_802" model="account.account.template">
4228       <field name="name">Angajamente primite</field>
4229       <field name="code">802</field>
4230       <field name="type">other</field>
4231       <field name="user_type" ref="account_type_view"/>
4232       <field name="parent_id" ref="pcg_80"/>
4233     </record>
4234
4235     <record id="pcg_8021" model="account.account.template">
4236       <field name="name">Giruri si garantii primite</field>
4237       <field name="code">8021</field>
4238       <field name="type">other</field>
4239       <field name="user_type" ref="account_type_commitment"/>
4240       <field name="parent_id" ref="pcg_802"/>
4241     </record>
4242
4243     <record id="pcg_8028" model="account.account.template">
4244       <field name="name">Alte angajamente primite</field>
4245       <field name="code">8028</field>
4246       <field name="type">other</field>
4247       <field name="user_type" ref="account_type_commitment"/>
4248       <field name="parent_id" ref="pcg_802"/>
4249     </record>
4250
4251     <record id="pcg_803" model="account.account.template">
4252       <field name="name">Alte conturi in afara bilantului</field>
4253       <field name="code">803</field>
4254       <field name="type">other</field>
4255       <field name="user_type" ref="account_type_view"/>
4256       <field name="parent_id" ref="pcg_80"/>
4257     </record>
4258
4259     <record id="pcg_8031" model="account.account.template">
4260       <field name="name">Imobilizari corporale luate cu chirie</field>
4261       <field name="code">8031</field>
4262       <field name="type">other</field>
4263       <field name="user_type" ref="account_type_special"/>
4264       <field name="parent_id" ref="pcg_803"/>
4265     </record>
4266
4267     <record id="pcg_8032" model="account.account.template">
4268       <field name="name">Valori materiale primite spre prelucrare sau reparare</field>
4269       <field name="code">8032</field>
4270       <field name="type">other</field>
4271       <field name="user_type" ref="account_type_special"/>
4272       <field name="parent_id" ref="pcg_803"/>
4273     </record>
4274
4275     <record id="pcg_8033" model="account.account.template">
4276       <field name="name">Valori materiale primite in pastrare sau custodie</field>
4277       <field name="code">8033</field>
4278       <field name="type">other</field>
4279       <field name="user_type" ref="account_type_special"/>
4280       <field name="parent_id" ref="pcg_803"/>
4281     </record>
4282
4283     <record id="pcg_8034" model="account.account.template">
4284       <field name="name">Debitori scosi din activ, urmariti in continuare</field>
4285       <field name="code">8034</field>
4286       <field name="type">other</field>
4287       <field name="user_type" ref="account_type_special"/>
4288       <field name="parent_id" ref="pcg_803"/>
4289     </record>
4290
4291     <record id="pcg_8035" model="account.account.template">
4292       <field name="name">Stocuri de natura obiectelor de inventar date in folosinta</field>
4293       <field name="code">8035</field>
4294       <field name="type">other</field>
4295       <field name="user_type" ref="account_type_special"/>
4296       <field name="parent_id" ref="pcg_803"/>
4297     </record>
4298
4299     <record id="pcg_8036" model="account.account.template">
4300       <field name="name">Redevente, locatii de gestiune, chirii si alte datorii asimilate</field>
4301       <field name="code">8036</field>
4302       <field name="type">other</field>
4303       <field name="user_type" ref="account_type_special"/>
4304       <field name="parent_id" ref="pcg_803"/>
4305     </record>
4306
4307     <record id="pcg_8037" model="account.account.template">
4308       <field name="name">Efecte scontate neajunse la scadenta</field>
4309       <field name="code">8037</field>
4310       <field name="type">other</field>
4311       <field name="user_type" ref="account_type_special"/>
4312       <field name="parent_id" ref="pcg_803"/>
4313     </record>
4314
4315     <record id="pcg_8038" model="account.account.template">
4316       <field name="name">Alte valori in afara bilantului</field>
4317       <field name="code">8038</field>
4318       <field name="type">other</field>
4319       <field name="user_type" ref="account_type_special"/>
4320       <field name="parent_id" ref="pcg_803"/>
4321     </record>
4322
4323     <record id="pcg_804" model="account.account.template">
4324       <field name="name">Amortizarea aferenta gradului de neutilizare a mijloacelor fixe</field>
4325       <field name="code">804</field>
4326       <field name="type">other</field>
4327       <field name="user_type" ref="account_type_view"/>
4328       <field name="parent_id" ref="pcg_80"/>
4329     </record>
4330
4331     <record id="pcg_8045" model="account.account.template">
4332       <field name="name">Amortizarea aferenta gradului de neutilizare a mijloacelor fixe </field>
4333       <field name="code">8045</field>
4334       <field name="type">other</field>
4335       <field name="user_type" ref="account_type_special"/>
4336       <field name="parent_id" ref="pcg_804"/>
4337     </record>
4338
4339     <record id="pcg_805" model="account.account.template">
4340       <field name="name">Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta</field>
4341       <field name="code">805</field>
4342       <field name="type">other</field>
4343       <field name="user_type" ref="account_type_view"/>
4344       <field name="parent_id" ref="pcg_80"/>
4345     </record>
4346
4347     <record id="pcg_8051" model="account.account.template">
4348       <field name="name">Dobanzi de platit</field>
4349       <field name="code">8051</field>
4350       <field name="type">other</field>
4351       <field name="user_type" ref="account_type_special"/>
4352       <field name="parent_id" ref="pcg_805"/>
4353     </record>
4354
4355     <record id="pcg_8052" model="account.account.template">
4356       <field name="name">Dobanzi de incasat</field>
4357       <field name="code">8052</field>
4358       <field name="type">other</field>
4359       <field name="user_type" ref="account_type_special"/>
4360       <field name="parent_id" ref="pcg_805"/>
4361     </record>
4362
4363     <record id="pcg_89" model="account.account.template">
4364       <field name="name">Bilant</field>
4365       <field name="code">89</field>
4366       <field name="type">view</field>
4367       <field name="user_type" ref="account_type_view"/>
4368       <field name="parent_id" ref="pcg_Clasa_8"/>
4369     </record>
4370
4371     <record id="pcg_891" model="account.account.template">
4372       <field name="name">Bilant de deschidere</field>
4373       <field name="code">891</field>
4374       <field name="type">other</field>
4375       <field name="user_type" ref="account_type_special"/>
4376       <field name="parent_id" ref="pcg_89"/>
4377     </record>
4378
4379     <record id="pcg_892" model="account.account.template">
4380       <field name="name">Bilant de inchidere</field>
4381       <field name="code">892</field>
4382       <field name="type">other</field>
4383       <field name="user_type" ref="account_type_special"/>
4384       <field name="parent_id" ref="pcg_89"/>
4385     </record>
4386
4387                 <!-- Chart template -->
4388                 <record id="romania_chart_template" model="account.chart.template">
4389                 <field name="name">Romania - Chart of Accounts</field>
4390                 <field name="account_root_id" ref="pcg_0"/>
4391                 <field name="tax_code_root_id" ref="vat_code_tax"/>
4392                 <field name="bank_account_view_id" ref="ro_pcg_cash"/>
4393                 <field name="property_account_receivable" ref="ro_pcg_recv"/> <!-- 4111 -->
4394                 <field name="property_account_payable" ref="ro_pcg_pay"/> <!-- 4011 -->
4395                 <field name="property_account_expense_categ" ref="ro_pcg_expense"/> <!-- 607 -->
4396                 <field name="property_account_income_categ" ref="ro_pcg_sale"/> <!-- 707 -->
4397
4398                 </record>
4399 </data>
4400 </openerp>