Corelatii in cadrul formularelor din situatiile financiare la 31.12.2010 CAPITALURI PROPRII - TOTAL (rd. 19+23+24+25-26+27-28+29-30+31-32-33) BILANT PRESCURTAT (cod 10) Rd. 04 = rd. 01 la 03 (col. 1 si 2) Rd. 09 = rd. 05 la 08 (col. 1 si 2) Rd. 12 = rd. 09 + 10 - 11 - 19 (col. 1 si 2) Rd. 13 = rd. 04 + 12 (col. 1 si 2) Rd. 16 = rd. 17 + 18 +21 (col. 1 si 2) Rd. 18 = rd. 19 + 20 (col. 1 si 2) Rd. 22 = rd. 23 la 25 (col. 1 si 2) Rd. 37 = rd. 22 + 26 + 27 + 28 - 29 + 30 - 31 + 32 - 33 + 34 - 35 - 36 (col. 1 si 2) Rd. 39 = rd. 37 + 38 (col. 1 si 2) ------ Rd. 39 = rd. 13 - 14 - 15 - 17 - 20 - 21 (F-G-H-I1-I4-I5) (col. 1 si 2) Rd. 22 + 38 >= 0 (col. 1) Rd. 22 + 38 > 0 (posibil =0 la sucursale) (col. 2) -------------------------------- BILANT (cod 10) Rd. 06 = rd. 01 la 05 (col. 1 si 2) Rd. 11 = rd. 07 la 10 (col. 1 si 2) Rd. 18 = rd. 12 la 17 (col. 1 si 2) Rd. 19 = rd. 06 + 11 + 18 (col. 1 si 2) Rd. 24 = rd. 20 la 23 (col. 1 si 2) Rd. 30 = rd. 25 la 29 (col. 1 si 2) Rd. 33 = rd. 31 + 32 (col. 1 si 2) Rd. 35 = rd. 24 + 30 + 33 + 34 (col. 1 si 2) Rd. 45 = rd. 37 la 44 (col. 1 si 2) Rd. 46 = rd. 35 + 36 - 45 - 63 (col. 1 si 2) Rd. 47 = rd. 19 + 46 (col. 1 si 2) Rd. 56 = rd. 48 la 55 (col. 1 si 2) Rd. 60 = rd. 57 la 59 (col. 1 si 2) Rd. 62 = rd. 63 + 64 (col. 1 si 2) Rd. 66 = rd. 61 + 62 +65 (col. 1 si 2) Rd. 70 = rd. 67 la 69 (col. 1 si 2) Rd. 77 = rd. 73 la 76 (col. 1 si 2) Rd. 86 = rd. 70 + 71 + 72 + 77 - 78 + 79 - 80 + 81 - 82 (col. 1 si 2) + 83 - 84 - 85 Rd. 88 = rd. 86 + 87 (col. 1 si 2) ---- Rd. 88 = rd. 47 - 56 - 60 - 61 -64 - 65 (F-G-H-I1-I4-I5) (col. 1 si 2) Rd. 70 + 87 >= 0 (col. 1) Rd. 70 + 87 > 0 (posibil =0 la sucursale) (col. 2) -------------------------------------------------------------------------------------- CONTUL DE PROFIT SI PIERDERE (cod 20) Rd. 01 >= 0 (col. 1 si 2) Rd. 01 = rd. 02 + 03 - 04 + 05 + 06 (col. 1 si 2) Rd. 10 >= rd. 11 (col. 1 si 2) Rd. 12 = rd. 01 + 07 - 08 + 09 + 10 (col. 1 si 2) Rd. 18 = rd. 19 + 20 (col. 1 si 2) Rd. 21 = rd. 22 - 23 (col. 1 si 2) Rd. 24 = rd. 25 - 26 (col. 1 si 2) Rd. 27 = rd. 28 la 31 (col. 1 si 2) Rd. 32 = rd. 33 - 34 (col. 1 si 2) Rd. 35 = rd. 13 la 16 - 17 + 18 + 21 + 24 + 27 + 32 (col. 1 si 2) Rd. 36 = rd. 12 - 35, daca rd. 12 - 35 > 0 (col. 1 si 2) Rd. 37 = rd. 35 - 12, daca rd. 12 - 35 <= 0 (col. 1 si 2) Rd. 38 >= rd. 39 (col. 1 si 2) Rd. 40 >= rd. 41 (col. 1 si 2) Rd. 42 >= rd. 43 (col. 1 si 2) Rd. 45 = rd. 38 + 40 + 42 + 44 (col. 1 si 2) Rd. 46 = rd. 47 - 48 (col. 1 si 2) Rd. 49 >= 50 (col. 1 si 2) Rd. 52 = rd. 46 + 49 + 51 (col. 1 si 2) Rd. 53 = rd. 45 - 52, daca rd. 45 - 52 > 0 (col. 1 si 2) Rd. 54 = rd. 52 - 45, daca rd. 45 - 52 <= 0 (col. 1 si 2) Rd. 55 = rd. 12 + 45 - 35 - 52, daca rd. 12 + 45 - 35 - 52 > 0 (col. 1 si 2) Rd. 56 = rd. 35 + 52 - 12 - 45, daca rd. 12 + 45 - 35 - 52 <= 0 (col. 1 si 2) Rd. 59 = rd. 57 - 58, daca rd. 57 - 58 > 0 (col. 1 si 2) Rd. 60 = rd. 58 - 57, daca rd. 57 - 58 <= 0 (col. 1 si 2) Rd. 61 = rd. 12 + 45 + 57 (col. 1 si 2) Rd. 62 = rd. 35 + 52 + 58 (col. 1 si 2) Rd. 63 = rd. 61 - 62, daca rd. 61 - 62 > 0 (col. 1 si 2) Rd. 64 = rd. 62 - 61, daca rd. 61 - 62 <= 0 (col. 1 si 2) Rd. 67 = rd.63 - 64 - 65 - 66 , daca rd.63 - 64 - 65 - 66 > 0 (col. 1 si 2) Rd. 68 = rd.64 + 65 + 66 - 63 , daca rd.63 - 64 - 65 - 66 <= 0 (col. 1 si 2) -------------------------------------------------------------------------------------- DATE INFORMATIVE (cod 30) Rd. 01+02 = "1" (col. 1) Totaluri pe orizontala: Col. 1 = col. 2 + 3 (se repeta de la rd.03 la 22) Totaluri pe verticala: Rd. 03 = rd. 04 + 08 + 14 la 18 + 22 (col. 1, 2 si 3) Rd. 04 = rd. 05 la 07 (col. 1, 2 si 3) Rd. 08 = rd. 09 la 13 (col. 1, 2 si 3) Rd. 18 = rd. 19 la 21 (col. 1, 2 si 3) Rd. 24 >= Rd.25 (col.1) Rd. 26 >= Rd.27 (col.1) Rd. 28 >= Rd.29 (col.1) Rd. 31 >= rd. 32 + 33 (col. 1 si 2) Rd. 34 = rd. 35 la 37 (col. 1 si 2) Rd. 38 = rd. 39 + 47 (col. 1 si 2) Rd. 39 = rd. 40 la 46 (col. 1 si 2) Rd. 47 = rd. 48 + 49 (col. 1 si 2) Rd. 56 = rd. 57 la 63 (col. 1 si 2) Rd. 65 = rd. 66 + 67 (col. 1 si 2) Rd. 68 = rd. 69 + 70 (col. 1 si 2) Rd. 71 = rd. 72 + 73 (col. 1 si 2) Rd. 74 = rd. 75 + 78 + 81 + 84 + 87 + 90 + 91 + 94 la 100 (col. 1 si 2) Rd. 75 = rd. 76 + 77 (col. 1 si 2) Rd. 78 = rd. 79 + 80 (col. 1 si 2) Rd. 81 = rd. 82 + 83 (col. 1 si 2) Rd. 84 = rd. 85 + 86 (col. 1 si 2) Rd. 87 = rd. 88 + 89 (col. 1 si 2) Rd. 91 = rd. 92 + 93 (col. 1 si 2) Rd. 101 = rd. 102 + 103 + 104 + 105 (col. 1 si 2) -------------------------------------------------------------------------------------- SITUATIA ACTIVELOR IMOBILIZATE (cod 40) Totaluri pe orizontala: Col. 5 = col. 1 + 2 - 3 (se repeta de la rd.01 la 12) Col. 9 = col. 6 + 7 - 8 (se repeta de la rd.13 la 21) Col.13 = col.10 + 11 - 12 (se repeta de la rd.22 la 33) Totaluri pe verticala: Rd. 04 = rd. 01 la 03 (col. 1, 2, 3 si 5) Rd. 10 = rd. 05 la 09 (col. 1, 2, 3 si 5) Rd. 10 = rd. 06 la 08 (col. 4) Rd. 12 = rd. 04 + 10 + 11 (col. 1, 2, 3 si 5) Rd. 12 = rd. 10 (col. 4) Rd. 15 = rd. 13 + 14 (col. 6, 7, 8 si 9) Rd. 20 = rd. 16 la 19 (col. 6, 7, 8 si 9) Rd. 21 = rd. 15 + 20 (col. 6, 7, 8 si 9) Rd. 25 = rd. 22 la 24 (col. 10, 11, 12 si 13) Rd. 31 = rd. 26 la 30 (col. 10, 11, 12 si 13) Rd. 33 = rd. 25 + 31 + 32 (col. 10, 11, 12 si 13) -------------------------------------------------------------------------------------- Corelatii intre formularele situatiilor financiare la 31.12.2010 (corelatiile contin membri de forma FF.RR.C unde: FF=cod formular, RR=nr.rand, C=nr.coloana) - BILANT PRESCURTAT ----corelatii intre F10 si F20------------- 10.34.1 = 20.67.1 profit 10.35.1 = 20.68.1 pierdere 10.34.2 = 20.67.2 profit 10.35.2 = 20.68.2 pierdere ----corelatii intre F10 si F30------------- 10.34.2 = 30.01.2 10.35.2 = 30.02.2 10.11.2 + 10.14.2 >= 30.03.1 (D+G) ----corelatii intre F10 si F40 ------------- 10.01.1 = 40.04.1 - 40.15.6 - 40.25.10 (I) 10.01.2 = 40.04.5 - 40.15.9 - 40.25.13 10.02.1 = 40.10.1 - 40.20.6 - 40.31.10 (II) 10.02.2 = 40.10.5 - 40.20.9 - 40.31.13 10.03.1 = 40.11.1 - 40.32.10 (III) 10.03.2 = 40.11.5 - 40.32.13 - BILANT ----corelatii intre F10 si F20------------- 10.83.1 = 20.67.1 profit 10.84.1 = 20.68.1 pierdere 10.83.2 = 20.67.2 profit 10.84.2 = 20.68.2 pierdere ----corelatii intre F10 si F30------------- 10.83.2 = 30.01.2 10.84.2 = 30.02.2 10.45.2 + 10.56.2 >= 30.03.1 (D+G) ----corelatii intre F10 si F40------------- 10.06.1 = 40.04.1 - 40.15.6 - 40.25.10 (I) 10.06.2 = 40.04.5 - 40.15.9 - 40.25.13 10.11.1 = 40.10.1 - 40.20.6 - 40.31.10 (II) 10.11.2 = 40.10.5 - 40.20.9 - 40.31.13 10.18.1 = 40.11.1 - 40.32.10 (III) 10.18.2 = 40.11.5 - 40.32.13 Corelatii suplimentare propuse de unitatile fiscale - la BILANT PRESCURTAT: F10_023 col 1 si 2 >=0 (cap.subscris varsat) F10_024 col 1 si 2 >=0 (cap.subscris nevarsat) F10_025 col 1 si 2 >=0 (patrimoniul regiei) F10_026 col 1 si 2 >=0 (prime de capital) F10_028 col 1 si 2 >=0 (rezerve) F10_036 col 1 si 2 >=0 (repartizarea profitului) - la BILANT: F10_067 col 1 si 2 >=0 (cap.subscris varsat) F10_068 col 1 si 2 >=0 (cap.subscris nevarsat) F10_069 col 1 si 2 >=0 (patrimoniul regiei) F10_071 col 1 si 2 >=0 (prime de capital) F10_073 col 1 si 2 >=0 (rezerve) F10_074 col 1 si 2 >=0 (rezerve) F10_075 col 1 si 2 >=0 (rezerve) F10_076 col 1 si 2 >=0 (rezerve) F10_085 col 1 si 2 >=0 (repartizarea profitului)