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{\title site_25.07.2011_CSSPP_Hot_12_2011_Norma_9_2011_raportari semestriale}{\subject site_25.07.2011_CSSPP_Hot_12_2011_Norma_9_2011_raportari semestriale}{\author Directia reglementare}
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\asianbrkrule\rsidroot10770738\newtblstyruls\nogrowautofit \fet0{\*\ftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid13968075 \chftnsep 
\par }}{\*\ftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid13968075 \chftnsepc 
\par }}{\*\aftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid13968075 \chftnsep 
\par }}{\*\aftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid13968075 \chftnsepc 
\par }}\sectd \linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7743009\sftnbj {\header \pard\plain \s20\qc \li0\ri0\widctlpar\brdrb\brdrs\brdrw10\brsp20 
\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2897723 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\cf2\lang1048\langfe1033\langnp1048\insrsid11018870\charrsid6040043 
COMISIA DE SUPRAVEGHERE A SISTEMULUI DE PENSII PRIVATE
\par }\pard \s20\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6103887 {\lang1040\langfe1033\langnp1040\insrsid11018870\charrsid12064339 
\par }}{\footer \pard\plain \s21\ql \li0\ri0\widctlpar\brdrt\brdrs\brdrw10\brsp20 \tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\itap0\pararsid13917754 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\b\i\fs22\cf2\lang1048\langfe1033\langnp1048\insrsid15865237 Norma nr. 9/2011           }{\b\i\fs22\cf2\lang1048\langfe1033\langnp1048\insrsid13917754                                                                               }{
\b\i\fs22\cf2\lang1048\langfe1033\langnp1048\insrsid11018870\charrsid9706745 Pagina }{\field{\*\fldinst {\b\i\fs22\cf2\lang1048\langfe1033\langnp1048\insrsid11018870\charrsid9706745  PAGE }}{\fldrslt {
\b\i\fs22\cf2\lang1024\langfe1024\noproof\langnp1048\insrsid12064339 1}}}{\b\i\fs22\cf2\lang1048\langfe1033\langnp1048\insrsid11018870\charrsid9706745  din }{\field{\*\fldinst {\b\i\fs22\cf2\lang1048\langfe1033\langnp1048\insrsid11018870\charrsid9706745 
 NUMPAGES }}{\fldrslt {\b\i\fs22\cf2\lang1024\langfe1024\noproof\langnp1048\insrsid12064339 14}}}{\b\i\fs22\cf2\lang1048\langfe1033\langnp1048\insrsid11018870\charrsid9706745 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri65\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin65\lin0\itap0\pararsid8391191 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang1048\langfe1033\langnp1048\insrsid2897723\charrsid13917754 NORMA }{\b\lang1048\langfe1033\langnp1048\insrsid9661441\charrsid13917754 nr.}{\b\lang1048\langfe1033\langnp1048\insrsid13917754  }{
\b\lang1048\langfe1033\langnp1048\insrsid9661441\charrsid13917754 9/2011}{\b\lang1048\langfe1033\langnp1048\insrsid29567\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 privind sistemul de rapo}{\b\lang1048\langfe1033\langnp1048\insrsid29567\charrsid13917754 rtare contabil\'e3 }{\b\lang1048\langfe1033\langnp1048\insrsid9517456\charrsid13917754 
semestrial\'e3 }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a entit\'e3\'feilor autorizate, reglementate \'bai supravegheate de Comisia de Supraveghere a Sistemului de Pensii Private
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4665191 {\b\i\cf2\lang1040\langfe1033\langnp1040\insrsid4665191 
\par }{\b\i\cf2\lang1040\langfe1033\langnp1040\insrsid4665191\charrsid12810429 Norma a fost aprobat\'e3 \'een \'baedin\'fea Consiliului din data de }{\b\i\cf2\lang1040\langfe1033\langnp1040\insrsid4665191 20 iulie}{
\b\i\cf2\lang1040\langfe1033\langnp1040\insrsid4665191\charrsid12810429  2011 \'bai 
\par }{\b\i\cf2\lang1040\langfe1033\langnp1040\insrsid4665191\charrsid12064339 a fost transmis\'e3 pentru publicare \'een Monitorul Oficial, Partea}{\lang1040\langfe1033\langnp1040\insrsid4665191\charrsid12064339  }{
\b\i\cf2\lang1040\langfe1033\langnp1040\insrsid4665191\charrsid12064339 I}{\lang1040\langfe1033\langnp1040\insrsid4665191\charrsid12064339 
\par }\pard \qj \fi720\li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\cs54\i\lang1048\langfe1033\langnp1048\insrsid12001908\charrsid13917754 
\par }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 Av\'e2nd \'een vedere prevederile art. 15 alin. (6) din Legea }{\field\fldedit{\*\fldinst {\cs54\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 
 HYPERLINK "lnk:LEG%20PRL%20204%202006%200" \\o "Lege nr. 204/2006 - Parlamentul Rom\'e2niei" }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid12064339 {\*\datafield 
10d0c9ea79f9bace118c8200aa004ba90b02000000010000000303000000000000c0000000000000460000170000006c6e6b3a4c45472050524c203230342032303036203000ffffadde000000000000000000000000000000000000000000000000}}}{\fldrslt {
\cs19\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 nr. 204/2006}}}{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754  privind pensiile facultative, cu modific\'e3ril}{
\cs54\i\lang1048\langfe1033\langnp1048\insrsid5465532\charrsid13917754 e \'bai complet\'e3rile ulterioare, }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 ale art. 57 alin. (6) }{
\cs54\i\lang1048\langfe1033\langnp1048\insrsid5465532\charrsid13917754 \'bai art. 70 lit. g) }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 din Legea }{\field\fldedit{\*\fldinst {
\cs54\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754  HYPERLINK "lnk:LEG%20PRL%20411%202004%200" \\o "Lege nr. 411/2004 - Parlamentul Rom\'e2niei" }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid12064339 {\*\datafield 
10d0c9ea79f9bace118c8200aa004ba90b02000000010000000303000000000000c0000000000000460000170000006c6e6b3a4c45472050524c203431312032303034203000ffffadde000000000000000000000000000000000000000000000000}}}{\fldrslt {
\cs19\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 nr. 411/2004}}}{\cs54\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754  }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 
privind fondurile de pensii administrate privat, republicat\'e3, cu modific\'e3rile \'bai complet\'e3rile ulterioare,
\par \'een temeiul dispozi\'feiilor art. 16, }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid10554489\charrsid13917754 art. }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 21, }{
\cs54\i\lang1048\langfe1033\langnp1048\insrsid10554489\charrsid13917754 art. }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 22, art. 23 lit. b), f) \'bai g) \'bai art. 24 lit. o) din Ordonan\'fea de urgen\'fe\'e3 a Guvernului }
{\field\fldedit{\*\fldinst {\cs54\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754  HYPERLINK "lnk:ORU%20GUV%2050%202005%200" \\o "Ordonan\'fe\'e3 de urgen\'fe\'e3 nr. 50/2005 - Guvernul Rom\'e2niei" }{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid12064339 {\*\datafield 
10d0c9ea79f9bace118c8200aa004ba90b02000000010000000303000000000000c0000000000000460000160000006c6e6b3a4f5255204755562035302032303035203000ffffadde000000000000000000000000000000000000000000000000}}}{\fldrslt {
\cs19\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 nr. 50/2005}}}{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754  privind \'eenfiin\'fearea, organizarea \'bai func\'feionarea}{
\cs54\i\lang1048\langfe1033\langnp1048\insrsid1919614\charrsid13917754  }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 Comisiei de Supraveghere a Sistemului de Pensii Private, aprobat\'e3 cu modific\'e3ri \'bai complet\'e3
ri prin Legea }{\field\fldedit{\*\fldinst {\cs54\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754  HYPERLINK "lnk:LEG%20PRL%20313%202005%200" \\o "Lege nr. 313/2005 - Parlamentul Rom\'e2niei" }{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid12064339 {\*\datafield 
10d0c9ea79f9bace118c8200aa004ba90b02000000010000000303000000000000c0000000000000460000170000006c6e6b3a4c45472050524c203331332032303035203000ffffadde000000000000000000000000000000000000000000000000}}}{\fldrslt {
\cs19\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 nr. 313/2005}}}{\cs54\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 , }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 cu modific\'e3rile \'ba
i complet\'e3rile ulterioare, }{\lang1048\langfe1033\langnp1048\insrsid5004380\charrsid13917754 
\par }{\cs54\i\lang1048\langfe1033\langnp1048\insrsid12001908\charrsid13917754 Comisia de Supraveghere a Sistemului de Pensii Private, denumit\'e3 \'een continuare Comisie, emite prezenta norm\'e3.}{
\lang1048\langfe1033\langnp1048\insrsid12001908\charrsid13917754 
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\lang1048\langfe1033\langnp1048\insrsid4668685\charrsid13917754 
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 CAPITOLUL I
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\tx1890\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Dispozi\'feii generale}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid146112\charrsid13917754 Art. 1. }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}
{\lang1048\langfe1033\langnp1048\insrsid146112\charrsid13917754  Prezenta norm\'e3 stabile\'bate modul de \'eentocmire \'bai depunere a raport\'e3rilor contabile semestriale pentru entit\'e3\'feile autorizate, reglementate \'bai supravegheate de Comisie.

\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 2. }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Prezenta norm\'e3 se aplic\'e3 de c\'e3
tre urm\'e3toarele categorii de entit\'e3\'fei: }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  societ\'e3\'fei de pensii}{\lang1048\langfe1033\langnp1048\insrsid146112\charrsid13917754 ,}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  \'eenfiin\'fe
ate potrivit prevederilor legale \'een vigoare; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  fonduri de pensii facultative \'bai fonduri de pensii administrate privat, denumite \'ee
n continuare fonduri de pensii private; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 c)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  administratori de fonduri de pensii facultative care sunt societ\'e3\'fei de asigurare sau societ\'e3\'fe
i de administrare a investi\'feiilor, pentru activitatea de administrare a fondurilor de pensii facultative; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 d)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\cf1\lang1048\langfe1033\langnp1048\insrsid146112\charrsid13917754 brokeri de pensii private, societ\'e3\'fe
i comerciale \'eenfiin\'feate \'bai autorizate potrivit prevederilor legale \'een vigoare \'bai agen\'fei }{\cf1\lang1048\langfe1033\langnp1048\insrsid5465532\charrsid13917754 de marketing }{
\cf1\lang1048\langfe1033\langnp1048\insrsid146112\charrsid13917754 persoane juridice, societ\'e3\'fei comerciale constituite \'bai autorizate de Comisie, av\'e2nd ca obiect }{\cf1\lang1048\langfe1033\langnp1048\insrsid5465532\charrsid13917754 unic }{
\cf1\lang1048\langfe1033\langnp1048\insrsid146112\charrsid13917754 de activitate marketingul prospectului schemelor de pensii facultative}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 . 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 3. }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\lang1048\langfe1033\langnp1048\insrsid12870857\charrsid13917754  }{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (1)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Raport\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid14700279\charrsid13917754 semestriale}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  se \'eentocmesc \'een conformitate cu prevederile Legii contabilit\'e3\'feii nr. 82/1991, republicat\'e3}{\lang1048\langfe1033\langnp1048\insrsid1856401\charrsid13917754 ,}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid1856401\charrsid13917754 cu modific\'e3rile \'bai complet\'e3rile ulterioare, }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\'bai }{\lang1048\langfe1033\langnp1048\insrsid5918636\charrsid13917754 cu prevederile }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Normei nr. 14/2007 privind reglement\'e3rile contabile conforme cu Directiva a IV-a a Comunit\'e3\'fe
ilor Economice Europene aplicabile entit\'e3\'feilor autorizate, reglementate \'bai supravegheate de Comisia de Supraveghere a Sistemului de Pensii Private, aprobat\'e3 prin Hot\'e3r\'e2
rea Comisiei de Supraveghere a Sistemului de Pensii Private nr. 37/2007, cu modific\'e3rile \'bai complet\'e3rile ulterioare. }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par (2)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Entit\'e3\'feile prev\'e3zute la art. 2 completeaz\'e3 formularele de raportare contabil\'e3 }{\lang1048\langfe1033\langnp1048\insrsid4480358\charrsid13917754 semestrial\'e3}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , \'een lei, folosind planul de conturi aplicabil fiec\'e3rei categorii de entit\'e3\'fei, conform reglement\'e3rilor contabile specifice}{
\lang1048\langfe1033\langnp1048\insrsid12870857\charrsid13917754  \'een vigoare}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 . 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 4.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Termenii \'bai expresiile utilizate \'een prezenta norm\'e3 au semnifica\'feiile prev\'e3zute la art. 2 din Legea nr. 204/2006 privind pensiile facultative, cu modific\'e3rile \'bai complet
\'e3rile u}{\lang1048\langfe1033\langnp1048\insrsid10237013\charrsid13917754 lterioare }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 \'bai la art. 2 din Legea nr. 411/2004 privind fondurile de pensii administrate privat, republicat
\'e3, cu modific\'e3rile \'bai complet\'e3rile ulterioare.
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid16720808\charrsid13917754 
\par CAPITOLUL II
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Sistemul de raportare contabil\'e3}{\b\lang1048\langfe1033\langnp1048\insrsid4668685\charrsid13917754  semestrial\'e3}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
 
\par 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 5.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }
{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  (1)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Raport\'e3rile contabile }{
\lang1048\langfe1033\langnp1048\insrsid4480358\charrsid13917754 semestriale}{\lang1048\langfe1033\langnp1048\insrsid7152752\charrsid13917754  aplicabile}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  entit\'e3\'feilor prev\'e3
zute la art. 2 trebuie s\'e3 ofere o imagine real\'e3 a activelor, datoriilor, pozi\'feiei financiare, precum \'bai a rezultatului acestora.
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (2) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Raport\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid9517456\charrsid13917754 semestriale}{
\lang1048\langfe1033\langnp1048\insrsid7152752\charrsid13917754  aferente}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  entit\'e3\'feilor prev\'e3zute la art. 2 se semneaz\'e3 de c\'e3tre administratorul }{
\lang1048\langfe1033\langnp1048\insrsid16672844\charrsid13917754 acestora}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  sau persoana care }{\lang1048\langfe1033\langnp1048\insrsid2561102\charrsid13917754 asigur\'e3 conducerea }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 entit\'e3\'feii \'bai de c\'e3tre}{\lang1048\langfe1033\langnp1048\insrsid3212402\charrsid13917754  persoanele \'een drept, cuprinz\'e2nd }{
\lang1048\langfe1033\langnp1048\insrsid3672896\charrsid13917754 \'bai numele \'een clar al acestora. }{\lang1048\langfe1033\langnp1048\insrsid7152752\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid7152752\charrsid13917754 (3)}{\lang1048\langfe1033\langnp1048\insrsid7152752\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid3672896\charrsid13917754 R\'e2ndul corespunz\'e3tor calit\'e3\'fe
ii persoanei care a \'eentocmit raport\'e3rile contabile semestriale, se completeaz\'e3 astfel:}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  
\par }{\cs16\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  directorul economic, contabilul-\'baef sau }{\lang1048\langfe1033\langnp1048\insrsid2047743\charrsid13917754 
alt\'e3 persoan\'e3}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  \'eemputernicit\'e3 s\'e3 \'eendeplineasc\'e3 aceast\'e3 func\'feie, potrivit legii, sau 
\par }{\cs16\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  persoanele fizice sau juridice, cu care s-au \'eencheiat contracte de prest\'e3
ri de servicii, autorizate potrivit legii, membre ale Corpului Exper\'feilor Contabili \'bai Contabililor Autoriza\'fei din Rom\'e2nia, potrivit legii.
\par }{\b\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 Art. 6.}{\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754  }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{
\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754  }{\b\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 (1)}{\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754  Raport\'e3rile contabile }{
\lang1048\langfe1033\langnp1048\insrsid7743009\charrsid13917754 semestriale}{\lang1048\langfe1033\langnp1048\insrsid7152752\charrsid13917754  aplicabile}{\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754  entit\'e3\'feilor prev\'e3
zute la art. 2 se \'eentocmesc pe baza ultimei balan\'fee de verificare a conturilor sintetice la 30 iunie}{\lang1048\langfe1033\langnp1048\insrsid7152752\charrsid13917754  a anului pentru care se }{
\lang1048\langfe1033\langnp1048\insrsid12661025\charrsid13917754 \'eentocme\'bate}{\lang1048\langfe1033\langnp1048\insrsid7152752\charrsid13917754  raportarea}{\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 , \'een concordan\'fe\'e3
 cu balan\'feele de verificare ale conturilor analitice, dup\'e3 \'eenregistrarea opera\'feiunilor eviden\'feiate \'een documente justificative.
\par }{\b\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 (}{\b\lang1048\langfe1033\langnp1048\insrsid281108\charrsid13917754 2}{\b\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 )}{
\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754  \'cen cazul opera\'feiunilor contabile pentru care nu se \'eentocmesc documente justificative, \'eenregistr\'e3rile \'een contabilitate se fac pe baz\'e3 de note de contabilitate, \'ee
n conformitate cu }{\lang1048\langfe1033\langnp1048\insrsid8345290\charrsid13917754 prevederile legisla\'feiei}{\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754  \'een vigoare.
\par }{\b\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 (}{\b\lang1048\langfe1033\langnp1048\insrsid281108\charrsid13917754 3}{\b\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 )}{
\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754  Corectarea \'eenregistr\'e3rilor f\'e3cute \'een contabilitate se face pe baza notelor de contabilitate \'eentocmite \'een acest scop}{
\lang1048\langfe1033\langnp1048\insrsid281108\charrsid13917754 , cu men\'feionarea documentului, datei \'bai num\'e3rului de ordine al opera\'feiunii care face obiectul corec\'feiei}{\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 . 

\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 (}{\b\lang1048\langfe1033\langnp1048\insrsid4283931\charrsid13917754 4}{
\b\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754 )}{\lang1048\langfe1033\langnp1048\insrsid2569903\charrsid13917754  \'cenregistr\'e3rile \'een contabilitate se fac cronologic, prin respectarea succesiunii documentelor dup\'e3 data de 
\'eentocmire sau de intrare a acestora \'een entitate \'bai sistematic, \'een conturi contabile sintetice \'bai analitice.
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 7.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{
\lang1048\langfe1033\langnp1048\insrsid12862145\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid4668685\charrsid13917754 R\'e3spunderea pentru aplicarea necorespunz\'e3toare a reglement\'e3rilor contabile precum \'ba
i pentru prelucrarea datelor financiar \endash  contabile cu ajutorul programelor informatice revine administratorului, c\'e3ruia \'eei }{\lang1048\langfe1033\langnp1048\insrsid3032783\charrsid13917754 s}{
\lang1048\langfe1033\langnp1048\insrsid2305799\charrsid13917754 unt aplicabile dispozi\'feiile }{\lang1048\langfe1033\langnp1048\insrsid16218324\charrsid13917754 art. 10 alin. (1) }{\lang1048\langfe1033\langnp1048\insrsid12862145\charrsid13917754 \'bai }{
\lang1048\langfe1033\langnp1048\insrsid4283931\charrsid13917754 alin. }{\lang1048\langfe1033\langnp1048\insrsid12862145\charrsid13917754 (4) }{\lang1048\langfe1033\langnp1048\insrsid16218324\charrsid13917754 din Legea contabilit\'e3\'feii}{
\lang1048\langfe1033\langnp1048\insrsid4283931\charrsid13917754  nr. 82/1991}{\lang1048\langfe1033\langnp1048\insrsid16218324\charrsid13917754 , republicat\'e3}{\lang1048\langfe1033\langnp1048\insrsid812242\charrsid13917754 , cu modific\'e3rile \'ba
i complet\'e3rile ulterioare.}{\lang1048\langfe1033\langnp1048\insrsid16218324\charrsid13917754 
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\lang1048\langfe1033\langnp1048\insrsid1917860\charrsid13917754 
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 CAPITOLUL III
\par Prevederi privind sistemul de raportare contabil\'e3 }{\b\lang1048\langfe1033\langnp1048\insrsid10947002\charrsid13917754 semestrial\'e3}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\b\lang1048\langfe1033\langnp1048\insrsid5650559\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid1705223\charrsid13917754 aplicabil}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\b\lang1048\langfe1033\langnp1048\insrsid1705223\charrsid13917754 societ\'e3\'feilor}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  de pensii
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid5650559\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 8.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }
{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Societ\'e3\'feile de pensii trebuie s\'e3 \'ee
ntocmeasc\'e3 pentru propria lor activitate raport\'e3ri contabile }{\lang1048\langfe1033\langnp1048\insrsid10947002\charrsid13917754 semestriale}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 .
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 9. }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  (1) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Dosarul raport\'e3rilor contabile }{\lang1048\langfe1033\langnp1048\insrsid9517456\charrsid13917754 semestriale }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 ale unei societ\'e3\'fei de pensii trebuie s\'e3 cuprind\'e3:}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  raport
\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid1705223\charrsid13917754 semestriale }{\lang1048\langfe1033\langnp1048\insrsid3609575\charrsid13917754 \endash }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\lang1048\langfe1033\langnp1048\insrsid3609575\charrsid13917754 pe suport h\'e2rtie}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , semnate \'bai \'batampilate}{\lang1048\langfe1033\langnp1048\insrsid1727973\charrsid13917754 ,}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  \'bai \'een format electronic; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid6651552\charrsid13917754 b}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 )}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  balan\'fea de verificare a conturilor sintetice 
}{\lang1048\langfe1033\langnp1048\insrsid10973022\charrsid13917754 la 30 iunie }{\lang1048\langfe1033\langnp1048\insrsid1705223\charrsid13917754 a anului pentru care se \'eentocme\'bate raportarea contabil\'e3 semestrial\'e3 \endash }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid3609575\charrsid13917754 pe suport }{\lang1048\langfe1033\langnp1048\insrsid2113272\charrsid13917754 de }{
\lang1048\langfe1033\langnp1048\insrsid3609575\charrsid13917754 h\'e2rtie}{\lang1048\langfe1033\langnp1048\insrsid14950342\charrsid13917754 , semnat\'e3 \'bai \'batampilat\'e3 pe fiecare pagin\'e3.}{
\lang1048\langfe1033\langnp1048\insrsid16720808\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (2) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Raport\'e3rile contabile}{
\lang1048\langfe1033\langnp1048\insrsid10947002\charrsid13917754  semestriale }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 prev\'e3zute la alin. (1) lit. a) trebuie s\'e3 cuprind\'e3:
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Situa
\'feia activelor, datoriilor \'bai capitalurilor proprii , conform anexei nr. A1; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Contul de profit \'bai pierdere, conform anexei nr. A2; 
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 c)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
 Date inf}{\lang1048\langfe1033\langnp1048\insrsid3430651\charrsid13917754 ormative, conform anexei nr. A3.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 10.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  (1)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Societ\'e3\'fe
ile de pensii depun la Comisie raport\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid10947002\charrsid13917754 semestriale}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , p\'e2n\'e3 la data de 1}{
\lang1048\langfe1033\langnp1048\insrsid2570104\charrsid13917754 6}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  august }{\lang1048\langfe1033\langnp1048\insrsid15284899\charrsid13917754 a fiec\'e3rui an}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , astfel:
\par }{\b\lang1048\langfe1033\langnp1048\insrsid3294639\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid3294639\charrsid13917754  \'een format electronic \endash }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  prin aplica\'fe
ia CSSPP-FRP. Aplica\'feia \'bai instruc\'feiunile de utilizare sunt prezentate \'een }{\lang1048\langfe1033\langnp1048\insrsid4487997\charrsid13917754 pagina }{\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754 web a}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Comisiei, respectiv }{\field\flddirty{\*\fldinst {\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  HYPERLINK "https://w3.csspp.ro/itbox/" }{
\lang1048\langfe1033\langnp1048\insrsid2312639\charrsid13917754 {\*\datafield 
00d0c9ea79f9bace118c8200aa004ba90b02000000170000001b000000680074007400700073003a002f002f00770033002e00630073007300700070002e0072006f002f006900740062006f0078002f000000e0c9ea79f9bace118c8200aa004ba90b4e000000680074007400700073003a002f002f00770033002e006300
73007300700070002e0072006f002f006900740062006f0078002f000000795881f43b1d7f48af2c825dc485276300000000a5ab000000}}}{\fldrslt {\cs19\ul\cf2\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 https://w3.csspp.ro/itbox/}}}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 .
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  pe suport de h\'e2rtie }{\lang1048\langfe1033\langnp1048\insrsid3294639\charrsid13917754 \endash  }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 componentele dosarului raport\'e3rilor contabile }{\lang1048\langfe1033\langnp1048\insrsid3294639\charrsid13917754 semestriale}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , }{\lang1048\langfe1033\langnp1048\insrsid2820575\charrsid13917754 a\'baa cum sunt }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 prev\'e3zute la art. 9, semnate \'bai 
\'batampilate, conform legii. 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (2)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\lang1048\langfe1033\langnp1048\insrsid13505909\charrsid13917754 \'cen 5 zile lucr\'e3toare de la transmiterea raport\'e3rilor contabile aferente datei de 30 iunie }{\lang1048\langfe1033\langnp1048\insrsid15284899\charrsid13917754 a fiec\'e3rui an}{
\lang1048\langfe1033\langnp1048\insrsid13505909\charrsid13917754  la Comisie, administratorii de fonduri de pensii administrate privat au obliga\'feia de a le publica }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 pe }{
\lang1048\langfe1033\langnp1048\insrsid4487997\charrsid13917754 pagina de web proprie }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 societ\'e3\'feii de pensii.
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 11.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Pentru asigurarea informa\'feiilor destinate sistemului institu\'feional al statului, societ\'e3\'fe
ile de pensii trebuie s\'e3 depun\'e3 la unit\'e3\'feile teritoriale ale Ministerului Finan\'feelor Publice raport\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid10947002\charrsid13917754 semestriale}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , conform }{\lang1048\langfe1033\langnp1048\insrsid10947002\charrsid13917754 prevederilor }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 legisla\'feiei \'een vigoare.

\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid4668685\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 CAPITOLUL IV
\par Prevederi privind sistemul de raportare contabil\'e3 }{\b\lang1048\langfe1033\langnp1048\insrsid10947002\charrsid13917754 semestrial\'e3}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid3500464\charrsid13917754 aplicabil fondurilor}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  de pensii private}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 12.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  
}{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Administratorii de fonduri de pensii facultative 
\'bai/sau fonduri de pensii administrate privat}{\lang1048\langfe1033\langnp1048\insrsid200491\charrsid13917754 , numite \'een continuare fonduri de pensii private,}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  trebuie s\'e3 \'ee
ntocmeasc\'e3 raport\'e3ri contabile }{\lang1048\langfe1033\langnp1048\insrsid10947002\charrsid13917754 semestriale}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  pentru fiecare fond de pensii }{
\lang1048\langfe1033\langnp1048\insrsid10947002\charrsid13917754 privat }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 pe care \'eel administreaz\'e3}{\lang1048\langfe1033\langnp1048\insrsid6585818\charrsid13917754 .}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 13. }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  (1) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Dosarul raport\'e3rilor contabile }{\lang1048\langfe1033\langnp1048\insrsid200491\charrsid13917754 semestriale}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  ale unui fond de pensii privat trebuie s\'e3 cuprind\'e3:}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  raport
\'e3rile contabile}{\lang1048\langfe1033\langnp1048\insrsid9796695\charrsid13917754  semestriale \endash  }{\lang1048\langfe1033\langnp1048\insrsid86713\charrsid13917754 pe suport h\'e2rtie}{
\lang1048\langfe1033\langnp1048\insrsid15885590\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 semnate \'bai \'bata}{\lang1048\langfe1033\langnp1048\insrsid15885590\charrsid13917754 mpilate \'bai \'ee
n format electronic}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 ; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid7086647\charrsid13917754 balan\'fea de verificare a conturilor sintetice }{
\lang1048\langfe1033\langnp1048\insrsid9796695\charrsid13917754 la data de 30 iunie a anului pentru care se \'eentocme\'bate raportarea contabil\'e3 semestrial\'e3 \endash  }{\lang1048\langfe1033\langnp1048\insrsid86713\charrsid13917754 pe suport }{
\lang1048\langfe1033\langnp1048\insrsid11288141\charrsid13917754 de }{\lang1048\langfe1033\langnp1048\insrsid86713\charrsid13917754 h\'e2rtie}{\lang1048\langfe1033\langnp1048\insrsid7086647\charrsid13917754 , semnat\'e3 \'bai \'batampilat\'e3
 pe fiecare pagin\'e3.
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (2) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Raport\'e3rile prev\'e3zute la alin. (1) lit. a) trebuie s\'e3 cuprind\'e3:
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Situa\'feia activelor, datoriilor \'bai capitalurilor proprii, conform anexei nr. B1; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Situa\'feia veniturilor \'bai cheltu}{\lang1048\langfe1033\langnp1048\insrsid15235027\charrsid13917754 ielilor, co
nform anexei nr. B2.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 14.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (1)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
 Pentru fiecare fond de pensii privat, administratorul acestuia depune la Comisie raport\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid5593173\charrsid13917754 semestriale}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , p
\'e2n\'e3 la data de 1}{\lang1048\langfe1033\langnp1048\insrsid2570104\charrsid13917754 6}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  august }{\lang1048\langfe1033\langnp1048\insrsid15284899\charrsid13917754 a fiec\'e3rui an}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , astfel:}{\cf1\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  \'een format electronic}{
\lang1048\langfe1033\langnp1048\insrsid2049445\charrsid13917754  \endash }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  prin aplica\'feia CSSPP-FRP. Aplica\'feia \'bai instruc\'feiunile de utilizare sunt prezentate }{
\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754 \'een pagina web a Comisiei, respectiv }{\field\flddirty{\*\fldinst {\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754  HYPERLINK "https://w3.csspp.ro/itbox/" }{
\lang1048\langfe1033\langnp1048\insrsid2312639\charrsid13917754 {\*\datafield 
00d0c9ea79f9bace118c8200aa004ba90b02000000170000001b000000680074007400700073003a002f002f00770033002e00630073007300700070002e0072006f002f006900740062006f0078002f000000e0c9ea79f9bace118c8200aa004ba90b4e000000680074007400700073003a002f002f00770033002e006300
73007300700070002e0072006f002f006900740062006f0078002f000000795881f43b1d7f48af2c825dc485276300000000a5ab000000}}}{\fldrslt {\cs19\ul\cf2\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754 https://w3.csspp.ro/itbox/}}}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 .
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  pe suport de h\'e2rtie}{\lang1048\langfe1033\langnp1048\insrsid2049445\charrsid13917754  \endash }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  componentele dosarului raport\'e3rilor contabile }{\lang1048\langfe1033\langnp1048\insrsid5593173\charrsid13917754 semestriale}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , a\'baa cum sunt prev\'e3zute la art. 13, semnate \'bai \'batampilate, conform legii. 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (2)}{\lang1048\langfe1033\langnp1048\insrsid6585818\charrsid13917754  \'ce
n 5 zile lucr\'e3toare de la transmiterea raport\'e3rilor contabile }{\lang1048\langfe1033\langnp1048\insrsid5593173\charrsid13917754 semestriale }{\lang1048\langfe1033\langnp1048\insrsid6585818\charrsid13917754 la Comisie, \'ee
ntocmite pentru fiecare fond de pensii private pe care \'eel administreaz\'e3, administratorii }{\lang1048\langfe1033\langnp1048\insrsid15885590\charrsid13917754 acestora }{\lang1048\langfe1033\langnp1048\insrsid6585818\charrsid13917754 au obliga\'fe
ia de a le publica pe pagina }{\lang1048\langfe1033\langnp1048\insrsid15928363\charrsid13917754 proprie }{\lang1048\langfe1033\langnp1048\insrsid9637568\charrsid13917754 de web.
\par }{\lang1048\langfe1033\langnp1048\insrsid8391191\charrsid13917754 
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\tx315\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 CAPITOLUL V
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid15210309\charrsid13917754 Prevederi privind sistemul de raportare contabil\'e3 semestrial\'e3 \line 
aplicabil administratorilor fondurilor de pensii facultative care sunt societ\'e3\'fei de
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid15210309\charrsid13917754 administrare a investi\'feiilor sau societ\'e3\'fei de asigur\'e3ri}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid6103887\charrsid13917754 
\par }\pard\plain \s17\qj \li0\ri0\sb60\sa60\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 \f1\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 15. }{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Administratorii de fonduri de pensii facultative, prev\'e3zu\'fei la art. 2 lit}{\f0\fs24\cf6\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 . }{
\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 c) au obliga\'feia s\'e3 \'eentocmeasc\'e3 raport\'e3ri contabile }{\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10953013\charrsid13917754 semestriale}{
\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , denumite \'een continuare raport financiar semestrial.}{\f0\fs24\cf1\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard\plain \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 16. }{
\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  (1) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
Dosarul raportului financiar semestrial privind }{\lang1048\langfe1033\langnp1048\insrsid15885590\charrsid13917754 administrarea fondurilor}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  de pensii facultative cuprinde dou\'e3
 seturi de }{\lang1048\langfe1033\langnp1048\insrsid5657407\charrsid13917754 documente}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 : 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  raport
\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid10953013\charrsid13917754 semestriale}{\lang1048\langfe1033\langnp1048\insrsid9657736\charrsid13917754  \'eenso\'feite de balan\'fea de verificare a conturilor sintetice, la data de}{
\lang1048\langfe1033\langnp1048\insrsid16204245\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid9657736\charrsid13917754 30 iunie a anului pentru care se \'eentocme\'bate raportarea,}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  specifice activit\'e3\'feii de administrare a fondurilor de pensii}{\lang1048\langfe1033\langnp1048\insrsid15885590\charrsid13917754  private}{
\lang1048\langfe1033\langnp1048\insrsid7669639\charrsid13917754  \endash  pe suport de h\'e2rtie, semnate \'bai \'batampilate \'bai \'een format electronic;
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10953013\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid16204245\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid10969440\charrsid13917754 un exemplar al raport\'e3
rilor contabile semestriale \'bai balan\'fea de verificare sintetic\'e3, \'eentocmit\'e3 conform reglement\'e3rilor contabile emise de Comisia de Supraveghere a Asigur\'e3rilor sau, dup\'e3 caz, de Comisia Na\'feional\'e3 a Valorilor Mobiliare \endash 
 pe suport de h\'e2rtie, semnate \'bai \'batampilate.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (2) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
Raport\'e3rile prev\'e3zute la alin. (1) lit. a) trebuie s\'e3 cuprind\'e3:
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Situa\'feia activelor, datoriilor \'bai capitalurilor proprii, conform anexei nr. C1; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Situa\'feia veniturilor \'bai cheltuielilor, conform anexei nr. C2. 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 17.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid1708883\charrsid13917754 Raportul financiar semestrial}{
\b\lang1048\langfe1033\langnp1048\insrsid1708883\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid1708883\charrsid13917754 se depune}{\lang1048\langfe1033\langnp1048\insrsid2570104\charrsid13917754  la Comisie p\'e2n\'e3 la data de 16}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  august }{\lang1048\langfe1033\langnp1048\insrsid15284899\charrsid13917754 a fiec\'e3rui an}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , astfel:
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  \'een format electronic}{\lang1048\langfe1033\langnp1048\insrsid10953013\charrsid13917754  \endash }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  prin aplica\'feia CSSPP-FRP. Aplica\'feia \'bai instruc\'feiunile de utilizare sunt prezentate }{\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754 \'ee
n pagina web a Comisiei, respectiv }{\field\flddirty{\*\fldinst {\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754  HYPERLINK "https://w3.csspp.ro/itbox/" }{\lang1048\langfe1033\langnp1048\insrsid2312639\charrsid13917754 {\*\datafield 
00d0c9ea79f9bace118c8200aa004ba90b02000000170000001b000000680074007400700073003a002f002f00770033002e00630073007300700070002e0072006f002f006900740062006f0078002f000000e0c9ea79f9bace118c8200aa004ba90b4e000000680074007400700073003a002f002f00770033002e006300
73007300700070002e0072006f002f006900740062006f0078002f000000795881f43b1d7f48af2c825dc485276300000000a5ab000000}}}{\fldrslt {\cs19\ul\cf2\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754 https://w3.csspp.ro/itbox/}}}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 .
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
 pe suport de h\'e2rtie}{\lang1048\langfe1033\langnp1048\insrsid10953013\charrsid13917754  \endash  }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 componentele dosarului }{
\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754 raportului financiar semestrial, }{\lang1048\langfe1033\langnp1048\insrsid10953013\charrsid13917754 a\'baa cum sunt }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 prev
\'e3zute la art. 16, semnate \'bai \'batampilate, conform legii. 
\par }{\lang1048\langfe1033\langnp1048\insrsid10953013\charrsid13917754 
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 CAPITOLUL VI
\par }{\b\cf1\lang1048\langfe1033\langnp1048\insrsid419933\charrsid13917754 Prevederi privind }{\b\lang1048\langfe1033\langnp1048\insrsid419933\charrsid13917754 sistemul de raportare contabil\'e3 semestrial\'e3 }{
\b\cf1\lang1048\langfe1033\langnp1048\insrsid419933\charrsid13917754 \line aplicabil entit\'e3\'feilor prev\'e3zute la art. 2 lit. d)}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard\plain \s17\qj \li0\ri0\sb60\sa60\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 \f1\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid5986127\charrsid13917754 
\par }{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 18.}{\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{
\f0\fs24\lang1048\langfe1033\langnp1048\insrsid15555233\charrsid13917754  }{\f0\fs24\cf1\lang1048\langfe1033\langnp1048\insrsid15555233\charrsid13917754 Entit\'e3\'feile prev\'e3zute la art. 2 lit. d)}{
\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  trebuie s\'e3 \'eentocmeasc\'e3 pentru propria lor activitate raport\'e3ri contabile }{\f0\fs24\lang1048\langfe1033\langnp1048\insrsid15885590\charrsid13917754 semestriale}{
\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 .}{\f0\fs24\cf1\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard\plain \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 19. }{
\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 - }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (1) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Dosarul raport\'e3rilor contabile }{
\lang1048\langfe1033\langnp1048\insrsid15885590\charrsid13917754 semestriale}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\cf1\lang1048\langfe1033\langnp1048\insrsid2820575\charrsid13917754 a}{
\cf1\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754 le entit\'e3\'feilor prev\'e3zute la art. 2}{\b\cf1\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754  }{
\cf1\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754 lit. d)}{\b\cf1\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 trebuie s\'e3 cuprind\'e3:}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  raport
\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754 semestriale }{\lang1048\langfe1033\langnp1048\insrsid2240146\charrsid13917754 \endash }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\lang1048\langfe1033\langnp1048\insrsid2240146\charrsid13917754 pe suport de }{\lang1048\langfe1033\langnp1048\insrsid943528\charrsid13917754 h\'e2rtie, }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 semnate \'bai \'batampilate \'bai 
\'een format electronic; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid4916541\charrsid13917754 b}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 )}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\lang1048\langfe1033\langnp1048\insrsid3623887\charrsid13917754 balan\'fea de verificare a conturilor sintetice }{\lang1048\langfe1033\langnp1048\insrsid5657407\charrsid13917754 la 30 iunie }{
\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754 a anului pentru care se \'eentocme\'bate raportarea contabil\'e3 semestrial\'e3}{\lang1048\langfe1033\langnp1048\insrsid5657407\charrsid13917754  }{
\lang1048\langfe1033\langnp1048\insrsid9712910\charrsid13917754 \endash  pe suport de h\'e2rtie,}{\lang1048\langfe1033\langnp1048\insrsid3623887\charrsid13917754  semnat\'e3 \'bai \'batampilat\'e3 pe fiecare pagin\'e3.
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (2) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Raport\'e3rile contabile }{
\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754 semestriale }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 prev\'e3zute la alin. (1) lit. a) trebuie s\'e3 cuprind\'e3:
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Situa
\'feia activelor, datoriilor \'bai capitalurilor proprii, conform anexei nr. A1; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Contul de profit \'bai pierdere, conform anexei nr. A2; 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 c)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Date info}{\lang1048\langfe1033\langnp1048\insrsid15235027\charrsid13917754 rmative, conform anexei nr. A3.}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 20.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\cf1\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754 Entit\'e3\'feile prev\'e3zute la art. 2 lit. d)
}{\b\cf1\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 depun la Comisie raport\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid10576446\charrsid13917754 
semestriale}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , p\'e2n\'e3 la data de 1}{\lang1048\langfe1033\langnp1048\insrsid2570104\charrsid13917754 6}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  august }{
\lang1048\langfe1033\langnp1048\insrsid15284899\charrsid13917754 a fiec\'e3rui an}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , astfel:
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  \'een format electronic}{\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754  \endash }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  prin aplica\'feia CSSPP-FRP. Aplica\'feia \'bai instruc\'feiunile de utilizare sunt prezentate }{\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754 \'ee
n pagina web a Comisiei, respectiv }{\field\flddirty{\*\fldinst {\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754  HYPERLINK "https://w3.csspp.ro/itbox/" }{\lang1048\langfe1033\langnp1048\insrsid2312639\charrsid13917754 {\*\datafield 
00d0c9ea79f9bace118c8200aa004ba90b02000000170000001b000000680074007400700073003a002f002f00770033002e00630073007300700070002e0072006f002f006900740062006f0078002f000000e0c9ea79f9bace118c8200aa004ba90b4e000000680074007400700073003a002f002f00770033002e006300
73007300700070002e0072006f002f006900740062006f0078002f000000795881f43b1d7f48af2c825dc485276300000000a5ab000000}}}{\fldrslt {\cs19\ul\cf2\lang1048\langfe1033\langnp1048\insrsid10433975\charrsid13917754 https://w3.csspp.ro/itbox/}}}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 .
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  pe suport de h\'e2rtie}{\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754  \endash }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  componentele dosarului raport\'e3rilor contabile }{\lang1048\langfe1033\langnp1048\insrsid11876490\charrsid13917754 semestriale, a\'baa cum sunt}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  prev\'e3zute la art. 19, semnate \'bai \'batampilate, conform legii. 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 21.}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Pentru asigurarea informa\'feiilor destinate sistemului institu\'feional al statului, }{
\cf1\lang1048\langfe1033\langnp1048\insrsid12661025\charrsid13917754 entit\'e3\'feile prev\'e3zute la art. 2 lit. d)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  trebuie s\'e3 depun\'e3 la unit\'e3\'fe
ile teritoriale ale Ministerului Finan\'feelor Publice raport\'e3rile contabile }{\lang1048\langfe1033\langnp1048\insrsid10576446\charrsid13917754 semestriale}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , conform }{
\lang1048\langfe1033\langnp1048\insrsid10576446\charrsid13917754 prevederilor }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 legisla\'feiei \'een vigoare.}{\b\cf1\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid4668685\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid8391191\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid2582361\charrsid13917754 
\par 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 CAPITOLUL VII
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Instruc\'feiuni aplicabile entit\'e3\'feilor care nu au }{
\b\lang1048\langfe1033\langnp1048\insrsid10576446\charrsid13917754 desf\'e3\'baurat}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  activitate
\par }{\lang1048\langfe1033\langnp1048\insrsid4668685\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 22.}{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754  }{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 -\~}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Entit\'e3\'feile autorizate, reglementate \'bai supravegheate de Comisie, care nu au desf\'e3\'ba
urat activitate de la \'eenceputul exerci\'feiului financiar p\'e2n\'e3 la sf\'e2r\'baitul perioadei de raportare, nu \'eentocmesc raport\'e3ri contabile semestriale, acestea urm\'e2nd s\'e3 depun\'e3 la Comisie, p\'e2n\'e3 la data de 1}{
\lang1048\langfe1033\langnp1048\insrsid2570104\charrsid13917754 6}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  august }{\lang1048\langfe1033\langnp1048\insrsid15284899\charrsid13917754 a fiec\'e3rui an}{
\cf1\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , o }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 declara\'feie pe propria r\'e3spundere }{\lang1048\langfe1033\langnp1048\insrsid4399590\charrsid13917754 \'ee
n acest sens, }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 care s\'e3 cuprind\'e3 cel pu\'fein urm\'e3toarele date de identificare, astfel:
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Pentru administratorii de fonduri de pensii care sunt societ\'e3\'fei de pensii, societ\'e3\'fei de asigur\'e3ri 
\'bai societ\'e3\'fei de administrare a investi\'feiilor, precum \'bai pentru }{\cf1\lang1048\langfe1033\langnp1048\insrsid12661025\charrsid13917754 entit\'e3\'feile prev\'e3zute la art. 2 lit. d)}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 : (i) denumirea complet\'e3, conform certificatului de \'eenregistrare al administratorului la Oficiul Na\'feional al Registrului Comer\'feului; (ii) adresa complet\'e3 \'bai num\'e3
rul de telefon; (iii) num\'e3rul de \'eenregistrare la }{\lang1048\langfe1033\langnp1048\insrsid5987149\charrsid13917754 Oficiul Na\'feional al Registrului Comer\'feului}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
; (iv) codul unic de \'eenregistrare; (v) capitalul social.
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 b) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
Pentru fondurile de pensii facultative \'bai fondurile de pensii administrate privat: (i) denumirea complet\'e3; (ii) num\'e3rul de \'eenregistrare }{\lang1048\langfe1033\langnp1048\insrsid11619060\charrsid13917754 \'een Registrul }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Comisie}{\lang1048\langfe1033\langnp1048\insrsid16127772\charrsid13917754 i}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 , conform autoriza\'feiei de func\'fe
ionare; (iii) }{\lang1048\langfe1033\langnp1048\insrsid8409930\charrsid13917754 o men\'feiune cu privire la faptul c\'e3 fondul nu a \'eencasat contribu\'feii. }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\faauto\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid4668685\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 CAPITOLUL VIII
\par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Di}{\b\lang1048\langfe1033\langnp1048\insrsid11809125\charrsid13917754 s}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 pozi\'feii finale
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard\plain \s17\qj \li0\ri0\sb60\sa60\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 \f1\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 23. }{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Entit\'e3\'feile prev\'e3zute la art. 2 depun dosarul raport\'e3rilor contabile }{\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10576446\charrsid13917754 semestriale}{
\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  la registratura Comisiei sau la oficiile po\'batale, prin scrisori cu valoare declarat\'e3, potrivit prevederilor Hot\'e3r\'e2rii Guvernului nr. 627/1995 privind \'eembun\'e3t\'e3
\'feirea disciplinei depunerii bilan\'feurilor contabile \'bai a altor documente cu caracter financiar-contabil \'bai fiscal, de c\'e3tre agen\'feii economici \'bai al\'fei contribuabili.}{
\f0\fs24\cf1\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 24. }{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 \~}{
\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Termenele prev\'e3zute de prezenta norm\'e3 care expir\'e3 \'eentr-o zi de s\'e3rb\'e3toare legal\'e3 sau \'eentr-o zi nelucr\'e3toare se prelungesc p\'e2n\'e3 la sf\'e2r\'baitul urm
\'e3toarei zile lucr\'e3toare.}{\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard\plain \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 25. }{
\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Entit\'e3\'feile }{\lang1048\langfe1033\langnp1048\insrsid12418476\charrsid13917754 prev\'e3zute la art. 2}{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  au obliga\'feia de a asigura concordan\'fea dintre datele opera\'feionale, documentele justificative \'bai informa\'feiile prez}{
\lang1048\langfe1033\langnp1048\insrsid10576446\charrsid13917754 entate \'een raport\'e3rile contabile, iar }{\cs16\cf1\lang1048\langfe1033\langnp1048\insrsid10576446\charrsid13917754 contabilitatea acestora trebuie s\'e3 asigure \'ee
nregistrarea cronologic\'e3 \'bai sistematic\'e3, prelucrarea, publicarea \'bai p\'e3strarea informa\'feiilor cu privire la pozi\'feia financiar\'e3, performan\'fea financiar\'e3 \'bai alte informa\'feii referitoare la activitatea desf\'e3\'baurat\'e3.}{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{\cf1\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 26. }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 (1) }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Constituie contraven\'feii urm\'e3toarele}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  }{
\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 fapte:
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 a)}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  ne\'eentocmirea raport\'e3rilor contabile semestriale;
\par }{\b\lang1048\langfe1033\langnp1048\insrsid12272167\charrsid13917754 b}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 )}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  netransmiterea, transmiterea cu \'eent\'e2
rziere sau transmiterea }{\lang1048\langfe1033\langnp1048\insrsid2693281\charrsid13917754 documentelor prev\'e3zute la art. 9, art. 13, art. 16 \'bai art. 19, }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 cu date sau informa\'fe
ii eronate c\'e3tre Comisie;  
\par }{\b\lang1048\langfe1033\langnp1048\insrsid12272167\charrsid13917754 c}{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 )}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  nerespectarea prevederilor referitoare }{
\lang1048\langfe1033\langnp1048\insrsid3549541\charrsid13917754 la }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 termenul de publicare pe pagina}{\lang1048\langfe1033\langnp1048\insrsid2036156\charrsid13917754 
 proprie de web a informa\'feiilor, }{\lang1048\langfe1033\langnp1048\insrsid3549541\charrsid13917754 prev\'e3zut}{\lang1048\langfe1033\langnp1048\insrsid994360\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid3549541\charrsid13917754 la }{
\lang1048\langfe1033\langnp1048\insrsid994360\charrsid13917754 art. 10}{\lang1048\langfe1033\langnp1048\insrsid14552207\charrsid13917754  alin. (2) \'bai art. 14 alin. (2);}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\pnrdate1190570650\pnrnot1\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid12272167\charrsid13917754 d)}{
\lang1048\langfe1033\langnp1048\insrsid10116241\charrsid13917754  de\'feinerea, cu orice titlu, de elemente de natura activelor \'bai datoriilor, precum \'bai efectuarea de opera\'feiuni economico-financiare, f\'e3r\'e3 s\'e3 fie \'eenregistrate \'ee
n contabilitate;}{\lang1048\langfe1033\langnp1048\insrsid12272167\charrsid13917754 
\par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8391191 {\b\lang1048\langfe1033\langnp1048\insrsid16339067\charrsid13917754 e)}{\f36\lang1048\langfe1033\langnp1048\insrsid16339067\charrsid13917754 
 nerespectarea celorlalte obliga\'feii prev\'e3zute de prezenta norm\'e3.}{\lang1048\langfe1033\langnp1048\insrsid16339067\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid9520095\charrsid13917754 (2)}{\lang1048\langfe1033\langnp1048\insrsid9520095\charrsid13917754  S\'e3v\'e2r\'bairea de c\'e3tre entit\'e3\'feile prev\'e3zute la art. 2 a vreuneia din faptele prev\'e3
zute la alin. (1) se sanc\'feioneaz\'e3 conform prevederilor art. 38 lit. c), art. 120 alin. (1), art. 121 alin. (2) \endash  (11) din Legea nr. 204/2006, \'bai respectiv, art. 81 alin. (1) lit. c), art. 140 alin. (1), art. 141 alin. (2) \endash  (11}{
\lang1048\langfe1033\langnp1048\insrsid14750225\charrsid13917754 )}{\lang1048\langfe1033\langnp1048\insrsid9520095\charrsid13917754  din Legea nr. 411/2004.}{\lang1048\langfe1033\langnp1048\insrsid7019582\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 Art. 27. }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  Anexele A1, A2, A3, B1, B2, C1 \'bai C2}
{\cf1\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754  fac parte integrant\'e3 din prezenta norm\'e3}{\cf1\lang1048\langfe1033\langnp1048\insrsid16281584\charrsid13917754 .}{
\cf1\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid7019582\charrsid13917754 Art. 28. }{\b\lang1048\langfe1033\langnp1048\insrsid1665101\charrsid13917754 -}{\lang1048\langfe1033\langnp1048\insrsid7019582\charrsid13917754  Prevederile prezentei norme se aplic\'e3 
\'eencep\'e2nd cu raport\'e3rile contabile aferente }{\lang1048\langfe1033\langnp1048\insrsid10969440\charrsid13917754 semestrului I al anului}{\lang1048\langfe1033\langnp1048\insrsid7019582\charrsid13917754  2011.}{
\lang1048\langfe1033\langnp1048\insrsid14377648\charrsid13917754 
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14501992 {\lang1048\langfe1033\langnp1048\insrsid14164851 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid8524997 PARTEA I
\par FORMULARISTICA }{\b\lang1040\langfe1033\langnp1040\insrsid14164851 NECESAR}{\b\lang1048\langfe1033\langnp1048\insrsid14164851 \'c3 PROGRAMULUI DE ASISTEN\'de\'c3}{\b\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid8524997 
\par }\pard \qr \li0\ri0\widctlpar\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 \cbpat8 {\b\i\ul\lang1048\langfe1033\langnp1048\insrsid14164851 
\par ANEXA nr.1 
\par }\pard \qc \li0\ri0\widctlpar\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 \cbpat8 {\b\lang1048\langfe1033\langnp1048\insrsid14164851 
\par NOMENCLATOR - FORME DE PROPRIETATE
\par }\pard \qj \li0\ri0\widctlpar\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 \cbpat8 {\lang1048\langfe1033\langnp1048\insrsid14164851 ___________________________________________________________
\par Codul Denumirea
\par _______________________________________________________ ___
\par }{\b\lang1048\langfe1033\langnp1048\insrsid14164851 10 PROPRIETATE DE STAT
\par }{\lang1048\langfe1033\langnp1048\insrsid14164851 11 Regii autonome
\par 12 Societ\'e3\'fei comerciale cu capital integral de stat
\par 13 Alte unit\'e3\'fei economice de stat netransformate \'een societ\'e3\'fei comerciale sau regii autonome
\par 14 Companii \'bai societ\'e3\'fei na\'feionale
\par }{\b\lang1048\langfe1033\langnp1048\insrsid14164851 20 PROPRIETATE MIXT\'c3 }{\lang1048\langfe1033\langnp1048\insrsid14164851 (cu capital de stat \'bai privat)
\par PROPRIETATE MIXT\'c3 (cu capital de stat - sub 50%)
\par 21 Societ\'e3\'fei comerciale cu capital de stat autohton \'bai de stat str\'e3in
\par 22 Societ\'e3\'fei comerciale cu capital de stat \'bai privat autohton \'bai str\'e3in
\par 23 Societ\'e3\'fei comerciale cu capital de stat \'bai privat autohton
\par 24 Societ\'e3\'fei comerciale cu capital de stat \'bai privat str\'e3in
\par PROPRIETATE MIXT\'c3 (cu capital de stat - 50% \'bai peste 50%)
\par 25 Societ\'e3\'fei comerciale cu capital de stat autohton \'bai de stat str\'e3in
\par 26 Societ\'e3\'fei comerciale cu capital de stat \'bai privat autohton \'bai str\'e3in
\par 27 Societ\'e3\'fei comerciale cu capital de stat \'bai privat autohton
\par 28 Societ\'e3\'fei comerciale cu capital de stat \'bai privat str\'e3in
\par }{\b\lang1048\langfe1033\langnp1048\insrsid14164851 30 PROPRIETATE INDIVIDUAL\'c3 - PRIVAT\'c3
\par }{\lang1048\langfe1033\langnp1048\insrsid14164851 (cu capital: privat autohton, privat autohton \'bai str\'e3in, privat str\'e3in, societ\'e3\'fei agricole)
\par 31 Societ\'e3\'fei comerciale \'een nume colectiv
\par 32 Societ\'e3\'fei comerciale \'een comandit\'e3 simpl\'e3
\par 33 Societ\'e3\'fei comerciale \'een comandit\'e3 pe ac\'feiuni
\par 34 Societ\'e3\'fei comerciale pe ac\'feiuni
\par 35 Societ\'e3\'fei comerciale cu r\'e3spundere limitat\'e3
\par 36 Societ\'e3\'fei agricole
\par 37 Societ\'e3\'fei comerciale cu capital de stat, privatizate \'een cursul anului 2007
\par }{\b\lang1048\langfe1033\langnp1048\insrsid14164851 40 PROPRIETATE COOPERATIST\'c3
\par }{\lang1048\langfe1033\langnp1048\insrsid14164851 41 Cooperative de consum
\par 42 Cooperative me\'bate\'baug\'e3re\'bati
\par 43 Cooperative \'bai asocia\'feii agricole netransformate
\par 44 Cooperative de credit
\par }{\b\lang1048\langfe1033\langnp1048\insrsid14164851 50 PROPRIETATE OB\'aaTEASC\'c3 (societ\'e3\'fei comerciale apa\'fein\'e2nd organiza\'feiilor \'bai institu\'feiilor politice \'bai ob\'bate\'bati)
\par }\pard \qj \li6480\ri480\widctlpar\aspalpha\aspnum\faauto\adjustright\rin480\lin6480\itap0\pararsid14164851 \cbpat8 {\b\lang1048\langfe1033\langnp1048\insrsid14164851 
\par 
\par }\pard \qr \li5940\ri480\widctlpar\aspalpha\aspnum\faauto\adjustright\rin480\lin5940\itap0\pararsid14164851 \cbpat8 {\b\i\ul\lang1048\langfe1033\langnp1048\insrsid14164851 
\par 
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1048\langfe1033\langnp1048\insrsid14164851 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\b\lang1040\langfe1033\langnp1040\insrsid14164851 PARTEA A II-A
\par }{\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6566638 CORELA}{\b\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid6566638 \'deII DE VERIFICARE}{\b\lang1048\langfe1033\langnp1048\insrsid14164851  }{
\b\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid6566638 DIN CADRUL FORMULARELOR }{\b\lang1048\langfe1033\langnp1048\insrsid14164851 
\par }{\b\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid6566638 \'aaI \'ceNTRE FORMULARE
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid6566638 
\par }{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6566638 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\b\lang1040\langfe1033\langnp1040\insrsid14164851 I. }{\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid12794099 Corela}{
\b\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid12794099 \'feiil}{\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid12794099 e din cadrul formularelor din raport\'e3rile contabile la }{\b\lang1040\langfe1033\langnp1040\insrsid14164851 
30 iunie 2011}{\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid12794099 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 
\par }\pard\plain \s46\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 \cbpat8 \f2\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\f0\fs24\lang1048\langfe1033\langnp1048\insrsid14164851 
SITUATIA ACTIVELOR, DATORIILOR SI CAPITALURILOR PROPRII
\par }\pard\plain \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid9469158 (cod 10)
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 
\par }\pard \qj \fi720\li0\ri0\widctlpar\brdrt\brdrs\brdrw10\brsp20 \brdrl\brdrs\brdrw10 \brdrb\brdrs\brdrw10\brsp20 \brdrr\brdrs\brdrw10\brsp80 \brdrbtw\brdrs\brdrw10\brsp20 \aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\itap0\pararsid14164851 {
\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017 Rd.06 = rd.01 la 05\tab \tab \tab \tab \tab \tab col.1 \'bai 2 
\par Rd.11 = rd.07 la 10\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.18 = rd.12 la 17\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.19 = rd.06 + 11 + 18\tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.22 = rd.20 +21\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.28 = rd.23 la 27\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.31 = rd.29 }{\lang1048\langfe1033\langnp1048\insrsid14164851 +}{\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017  30\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.33 = rd.22 + 28 + 31 +32\tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.43 = rd.35 la 42\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.44 = rd.33 + 34 \endash  43 -59.2\tab \tab \tab \tab \tab col.1 \'bai 2\tab 
\par Rd.45 = rd.19 + 44 -59.1 \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.54 = rd.46 la 53\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.58 = rd.55 la 57\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.59 = rd.59.1 + 59.2\tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.62 = rd.60 + 61\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.7}{\lang1048\langfe1033\langnp1048\insrsid14164851 0}{\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017  = rd.65 la 69\tab \tab \tab \tab \tab }{\lang1048\langfe1033\langnp1048\insrsid14164851             }{
\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017 col.1 \'bai 2
\par Rd.7}{\lang1048\langfe1033\langnp1048\insrsid14164851 9}{\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017  = rd.62 + 63 + 64 + }{\lang1048\langfe1033\langnp1048\insrsid14164851 70 }{
\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017 \endash }{\lang1048\langfe1033\langnp1048\insrsid14164851  }{\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017 71 + 72 \endash  73 +74 \endash  75}{
\lang1048\langfe1033\langnp1048\insrsid14164851  +}{\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017  76}{\lang1048\langfe1033\langnp1048\insrsid14164851  }{\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017 \endash  }{
\lang1048\langfe1033\langnp1048\insrsid14164851 77 }{\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017 \endash }{\lang1048\langfe1033\langnp1048\insrsid14164851  78        }{\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017 
col.1 \'bai 2 }{\lang1048\langfe1033\langnp1048\insrsid14164851 
\par               }{\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid4678017 \tab 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\b\lang1040\langfe1033\langnp1040\insrsid14164851 \page }{\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid9469158 
CONTUL DE PROFIT SI PIERDERE (cod 20)
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517     }{\lang1040\langfe1033\langnp1040\insrsid14164851 
\par }\pard \qj \fi720\li0\ri0\widctlpar\brdrt\brdrs\brdrw10\brsp20 \brdrl\brdrs\brdrw10 \brdrb\brdrs\brdrw10\brsp20 \brdrr\brdrs\brdrw10\brsp80 \brdrbtw\brdrs\brdrw10\brsp20 \aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\itap0\pararsid12064339 {
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 Rd.01 }{\lang1048\langfe1033\langnp1048\insrsid12064339 >}{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 = 0\tab \tab \tab \tab \tab \tab }{
\lang1048\langfe1033\langnp1048\insrsid12064339             }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 col.1 \'bai 2 
\par Rd.01 = rd.02 + 03\tab \tab \tab \tab \tab \tab col.1 \'bai 2 
\par Rd.06 = rd.01 + 04 + 05\tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.07 = rd.08 la 10\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.11 = rd.12 + 13\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.14 = rd.15 - 16\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.17 = rd.18 - 19\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.20 = rd.21 la 23\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.24 = rd.25 \endash  rd.26  \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.27 = rd.07 + 11 + 14 + 17 + 20 + 24\tab \tab \tab col.1 \'bai 2
\par Rd.28 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid216911 if(rd.06>27,rd. 06 \endash  27,0)            }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \tab \tab \tab col.1 \'bai 2
\par Rd.29 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid216911 if (rd.27>}{\lang1048\langfe1033\langnp1048\insrsid12064339 =}{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid216911 06,rd. 27 \endash  06,0)      }{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \tab \tab \tab col.1 \'bai 2\tab 
\par Rd.32 >= rd.33                          \tab \tab \tab \tab col.1 \'bai 2
\par Rd.34 >= rd.35                          \tab \tab \tab \tab col.1 \'bai 2
\par Rd.37 = rd.30 + 32 + 34 + 36 \tab \tab \tab \tab col.1 \'bai 2
\par Rd.38 = rd.39 - 40\tab \tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.41 >= rd.42\tab \tab \tab \tab \tab             col.1 \'bai 2
\par Rd.44 = rd.38 + 41 + 43\tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.45 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid15624181 if(rd.37>44, rd. 37 \endash  44,0)              }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \tab \tab \tab col.1 \'bai 2
\par Rd.46 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid15624181 if (rd.44>}{\lang1048\langfe1033\langnp1048\insrsid12064339 =}{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid15624181 37,rd. 44 \endash  37,0)      }{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \tab \tab \tab col.1 \'bai 2
\par Rd.47 = rd.06 + 37 \endash  27 \endash  44}{\lang1048\langfe1033\langnp1048\insrsid12064339 ,                                                 }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 col.1 \'bai 2}{
\lang1048\langfe1033\langnp1048\insrsid12064339 
\par               dac\'e3 rd.06 }{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid14302133 + 37}{\lang1040\langfe1033\langnp1040\insrsid12064339  }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \endash }{
\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid14302133  }{\lang1040\langfe1033\langnp1040\insrsid12064339 27 }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \endash }{\lang1048\langfe1033\langnp1048\insrsid12064339  44 >= 0}{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 
\par Rd.48 = rd.27 + 44 \endash  06 \endash  37}{\lang1048\langfe1033\langnp1048\insrsid12064339 ,}{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \tab \tab \tab \tab  \tab col.1 \'bai 2}{\lang1048\langfe1033\langnp1048\insrsid12064339 
\par               dac\'e3 rd.06 }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid2449928 + 37 }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \endash }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid2449928  27 }{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \endash }{\lang1048\langfe1033\langnp1048\insrsid12064339  44 < 0}{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 
\par Rd.51 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid10819256 if(rd.49>50, rd.49\endash  50,0)         }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \tab \tab }{\lang1048\langfe1033\langnp1048\insrsid12064339             }
{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 col.1 \'bai 2
\par Rd.52 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid10819256 if(rd.50>}{\lang1048\langfe1033\langnp1048\insrsid12064339 =}{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid10819256 49, rd.50\endash 49,0)      }{
\lang1048\langfe1033\langnp1048\insrsid12064339                           }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \tab col.1 \'bai 2
\par Rd.53 = rd.06 + 37 + 49\tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.54 = rd.27 + 44 + 50\tab \tab \tab \tab \tab col.1 \'bai 2
\par Rd.55 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid11091834 if(rd.53>54, rd. 53 \endash  54, 0)              }{\lang1048\langfe1033\langnp1048\insrsid12064339                          }{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 col.1 \'bai 2
\par Rd.56 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid11091834 if (rd.54>}{\lang1048\langfe1033\langnp1048\insrsid12064339 =}{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid11091834 53, rd. 54 \endash  53,0)        }{
\lang1048\langfe1033\langnp1048\insrsid12064339                              }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 col.1 \'bai 2
\par Rd.58 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid9792644 if(rd.55>}{\lang1048\langfe1033\langnp1048\insrsid12064339 =}{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid9792644 57, rd.55-57,0)}{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 \tab \tab \tab }{\lang1048\langfe1033\langnp1048\insrsid12064339             }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 col.1 \'bai 2
\par }{\lang1048\langfe1033\langnp1048\insrsid12064339 Rd.59 = }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid14510688 if(rd.57>55}{\lang1048\langfe1033\langnp1048\insrsid12064339  \'bai rd.56=0}{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid14510688 ,rd. 57\endash  55,0)}{\lang1048\langfe1033\langnp1048\insrsid12064339                          }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 col.1 \'bai 2}{
\lang1048\langfe1033\langnp1048\insrsid12064339 
\par }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 Rd.59 = }{\lang1048\langfe1033\langnp1048\insrsid12064339 if(rd.56+57}{\insrsid12064339 >0}{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid14510688  }{
\lang1048\langfe1033\langnp1048\insrsid12064339 \'bai rd.55=0,rd.56+57,0)                       }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 col.1 \'bai 2 }{\lang1048\langfe1033\langnp1048\insrsid12064339 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1048\langfe1033\langnp1048\insrsid14164851\charrsid14431502 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\b\insrsid14164851\charrsid12064339 \page }{\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid12794099 DATE INFORMATIVE (cod 30)
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 
\par }\pard \ql \li0\ri0\widctlpar\brdrt\brdrs\brdrw10\brsp20 \brdrl\brdrs\brdrw10 \brdrb\brdrs\brdrw10\brsp20 \brdrr\brdrs\brdrw10\brsp80 \brdrbtw\brdrs\brdrw10\brsp20 \aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\itap0\pararsid14164851 {
\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517     Rd. 01+02 = 1                                                 (col. 1)
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 
\par }{\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid12794099     Totaluri pe orizontala:
\par }\pard \ql \li0\ri0\widctlpar\brdrt\brdrs\brdrw10\brsp20 \brdrl\brdrs\brdrw10 \brdrb\brdrs\brdrw10\brsp20 \brdrr\brdrs\brdrw10\brsp80 \brdrbtw\brdrs\brdrw10\brsp20 \aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\itap0\pararsid14164851 {
\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517     Col. 1 = col. 2 + 3 (se repeta de la rd.03 la 22)
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 
\par }{\b\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid12794099     Totaluri pe verticala:
\par }\pard \ql \li0\ri0\widctlpar\brdrt\brdrs\brdrw10\brsp20 \brdrl\brdrs\brdrw10 \brdrb\brdrs\brdrw10\brsp20 \brdrr\brdrs\brdrw10\brsp80 \brdrbtw\brdrs\brdrw10\brsp20 \aspalpha\aspnum\faauto\adjustright\rin0\lin0\rtlgutter\itap0\pararsid14164851 {
\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517     Rd. 03 = rd. 04 + 08 + 14 la 18 + 22           }{\lang1040\langfe1033\langnp1040\insrsid14164851  }{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 (col. 1, 2 }{
\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 3)
\par     Rd. 04 = rd. 05 la 07                                     (col. 1, 2 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 3)
\par     Rd. 08 = rd. 09 la 13                                     (col. 1, 2 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 3)
\par     Rd. 18 = rd. 19 la 21                                     (col. 1, 2 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 3)
\par 
\par     Rd. 24 >= Rd.25                                               (col.1)
\par     Rd. 26 >= Rd.27                                               (col.1)
\par     Rd. 28 >= Rd.29                                               (col.1)
\par 
\par     Rd. 31 = rd. 32 la 34                                     (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 35 = rd. 36 + 42                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 36 = rd. 37 la 41                                     (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 42 = rd. }{\lang1040\langfe1033\langnp1040\insrsid14164851 4}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 3 + 44                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{
\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 50 = rd. 51 la 55                                     (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 57 = rd. 58 + 59                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 60 = rd. 61 + 62                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 63 = rd. 64 + 65                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 66 = rd. 67+70+73+76+79+82+83+86 la 90  (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 67 = rd. 68 + 69                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 70 = rd. 71 + 72                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 73 = rd. 74 + 75                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 76 = rd. 77 + 78                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 79 = rd. 80 + 81                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 83 = rd. 84 + 85                                      (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par     Rd. 91 = rd. 92 la 94                                     (col. 1 }{\lang1040\langfe1033\langnp1040\insrsid12064339 \'ba}{\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 i 2)
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1040\langfe1033\langnp1040\insrsid14164851\charrsid6423517 
\par }{\lang1040\langfe1033\langnp1040\insrsid14164851 
\par }{\lang1040\langfe1033\langnp1040\insrsid12064339 
\par 
\par 
\par 
\par 
\par 
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12064339 {\b\lang1040\langfe1033\langnp1040\insrsid12064339 II. }{\b\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid12794099 Corela}{
\b\lang1040\langfe1033\langnp1040\insrsid12064339 \'fe}{\b\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid12794099 iile dintre formularele de raportare contabil}{\b\lang1040\langfe1033\langnp1040\insrsid12064339 \'e3}{
\b\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid12794099  la 30.06.20}{\b\lang1040\langfe1033\langnp1040\insrsid12064339 11}{\b\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid12794099 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12064339 {\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid6423517 
\par }{\lang1040\langfe1033\langnp1040\insrsid12064339 Corela\'feiile con\'fe}{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid6423517 in membri de forma FF.RR.C unde: }{\lang1040\langfe1033\langnp1040\insrsid12064339 
\par }{\insrsid12064339\charrsid12794099 FF}{\insrsid12064339  }{\insrsid12064339\charrsid12794099 =}{\insrsid12064339  }{\insrsid12064339\charrsid12794099 cod formular, 
\par RR}{\insrsid12064339  }{\insrsid12064339\charrsid12794099 =}{\insrsid12064339  }{\insrsid12064339\charrsid12794099 nr.}{\insrsid12064339  }{\insrsid12064339\charrsid12794099 r}{\insrsid12064339 \'e2}{\insrsid12064339\charrsid12794099 nd, 
\par }{\insrsid12064339\charrsid8483715 C}{\insrsid12064339  }{\insrsid12064339\charrsid8483715 =}{\insrsid12064339  }{\insrsid12064339\charrsid8483715 nr.}{\insrsid12064339  }{\insrsid12064339\charrsid8483715 coloan\'e3
\par 
\par }{\b\insrsid12064339\charrsid2624582 1.Corela\'feii \'eentre F10 \'bai F20
\par }{\insrsid12064339\charrsid2624582  
\par }{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid9010826 Profit
\par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12064339 {\lang1048\langfe1033\langnp1048\insrsid12064339 10.76.2. }{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid9010826 = 20.58.2 }{
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 
\par }{\lang1048\langfe1033\langnp1048\insrsid12064339 
\par Pierdere
\par 10.77.2 = 20.59.2
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12064339 {\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid9010826 
\par }{\b\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid9010826 2.Corela\'feii \'eentre F10 \'bai F30
\par }{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid9010826  
\par }{\lang1040\langfe1033\langnp1040\insrsid12064339 Profit
\par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12064339 {\lang1048\langfe1033\langnp1048\insrsid12064339 10.76.2. }{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid9593126 = }{
\lang1040\langfe1033\langnp1040\insrsid12064339 3}{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid9593126 0.}{\lang1040\langfe1033\langnp1040\insrsid12064339 01}{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid9593126 .}{
\lang1040\langfe1033\langnp1040\insrsid12064339 2}{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid9593126  }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid4678017 
\par }{\lang1048\langfe1033\langnp1048\insrsid12064339 
\par Pierdere
\par 10.77.2 = 30.02.2
\par 
\par 10.43.2 + 10.54.2 }{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid2624582 >= 30.03.1
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12064339 {\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid6423517 
\par }{\b\lang1040\langfe1033\langnp1040\insrsid12064339 3. Corela\'fe}{\b\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid12794099 ii }{\b\lang1040\langfe1033\langnp1040\insrsid12064339 \'ee}{
\b\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid12794099 ntre F}{\b\lang1040\langfe1033\langnp1040\insrsid12064339 2}{\b\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid12794099 0 si F30
\par }{\lang1040\langfe1033\langnp1040\insrsid12064339 
\par  20.21.1 >= 30.95.1
\par  20.21.2 >= 30.95.2
\par }{\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid3674292 
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par }\pard\plain \s2\qc \li0\ri0\sb240\sa60\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid12064339 \b\i\f1\fs28\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i0\lang1048\langfe1033\langnp1048\insrsid12064339 

\par }\pard\plain \s53\qc \li0\ri0\sb100\sbauto1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12064339 \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang1048\langfe1033\langnp1048\insrsid12064339 
\par 
\par }\pard\plain \s2\qc \li0\ri0\sb240\sa60\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid12064339 \b\i\f1\fs28\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i0\lang1048\langfe1033\langnp1048\insrsid12064339 

\par }{\i0\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid13113779 NOT\'c3 INFORMATIV\'c3
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12064339 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\f1\lang1048\langfe1033\langnp1048\insrsid12064339 
\par 
\par }\pard\plain \s84\ql \fi437\li283\ri0\sa120\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin283\itap0\pararsid12064339 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid13113779 Pentru a se putea respecta cerin\'feele aplica\'feiei informatice BILAN\'de, la preluarea datelor \'bai verificarea corela\'feiilor trebuie s\'e3 \'feine\'fei seama de urm\'e3
toarea coresponden\'fe\'e3 \'eentre r\'e2ndurile formularului }{\lang1048\langfe1033\langnp1048\insrsid12064339 cod }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid13113779 F10:
\par }\pard\plain \s58\ql \li360\ri0\sa120\nowidctlpar\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid12064339 \fs24\cf1\lang255\langfe255\cgrid\langnp255\langfenp255 {\fs20\insrsid12064339 \line R\'e2nd\tab \tab \tab \tab R\'e2nd 

\par din formularul cod F10,\tab               din formularul cod F10,
\par a\'baa cum apare \'een\tab \tab               a\'baa cum apare \'een
\par formularele elaborate de                          aplica\'feia informatic\'e3
\par C.S.S.P.P.\tab \tab                                     
\par ------------------------------------------------------------------------------------
\par }{\insrsid12064339 01 \tab \tab \tab \tab \tab 10\line 02 \tab \tab \tab \tab \tab 20\line \'85\tab \tab \tab \tab \tab \'85\line \'85\tab \tab \tab \tab \tab \'85\line 58\tab \tab \tab \tab \tab 580\line 59 \tab \tab \tab \tab \tab 590\line 59.1 \tab 
\tab \tab \tab 591\line 59.2 \tab \tab \tab \tab 592\line 60 \tab \tab \tab \tab \tab 600\line 61\tab \tab \tab \tab \tab 610\line \'85\tab \tab \tab \tab \tab \'85
\par }\pard\plain \ql \li360\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid12064339 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang1048\langfe1033\langnp1048\insrsid12064339 \'85\tab \tab \tab \tab \tab \'85}{
\insrsid12064339 
\par {\listtext\pard\plain\insrsid12064339 \hich\af0\dbch\af0\loch\f0 79\tab}}\pard \qj \fi-3240\li3600\ri0\widctlpar\jclisttab\tx3600\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin3600\itap0\pararsid12064339 {\insrsid12064339 790
\par }\pard \qj \li360\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid12064339 {\fs28\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid13113779 
                                                                                                                                                                                          
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
                           }{\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid13113779   }{\insrsid12064339\charrsid13113779 
\par }\pard \qj \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12064339 {\lang1048\langfe1033\langnp1048\insrsid12064339\charrsid13113779 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1040\langfe1033\langnp1040\insrsid12064339\charrsid5267134 
\par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14164851 {\lang1048\langfe1033\langnp1048\insrsid14501992\charrsid13917754  }{\lang1048\langfe1033\langnp1048\insrsid10770738\charrsid13917754 
\par }}