Corelatiile din cadrul formularelor din situatiile financiare la 30.06.2009

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In conformitate cu OMFP 2123/2009, acestea sunt:

SITUATIA ACTIVELOR, DATORIILOR SI CAPITALURILOR PROPRII (cod 10)

– Rd. 04 = rd. 01 la 03 (col. 1 si 2)
– Rd. 09 = rd. 05 la 08 (col. 1 si 2)
– Rd. 12 = rd. 09+10-11-18 (col. 1 si 2)
– Rd. 13 = rd. 04+12 (col. 1 si 2)
– Rd. 16 = rd. 17+18 (col. 1 si 2)
– Rd. 19 = rd. 20 la 22 (col. 1 si 2)
– Rd. 34 = rd. 19+23+24+25-26+27-28+29-30+31-32-33 (col. 1 si 2)
– Rd. 36 = rd. 34+35 (col. 1 si 2)
– Rd. 36 = rd. 13+14-15-17 (F-G-H) – (col. 1 si 2)
– Rd. 19 + 35 >= 0 (col. 1)
– Rd. 19 + 35 > 0 (posibil =0 la sucursale) – (col. 2)

CONTUL DE PROFIT SI PIERDERE (cod 20)

– Rd. 01 >= 0 (col. 1 si 2)
– Rd. 01 = rd. 02 la 05 (col. 1 si 2)
– Rd. 10 = rd. 01 + 06 – 07 + 08 + 09 (col. 1 si 2)
– Rd. 15 = rd. 16 + 17 (col. 1 si 2)
– Rd. 18 = rd. 19 – 20 (col. 1 si 2)
– Rd. 21 = rd. 22 – 23 (col. 1 si 2)
– Rd. 24 = rd. 25 la 28 (col. 1 si 2)
– Rd. 29 = rd. 30 – 31 (col. 1 si 2)
– Rd. 32 = rd. 11 la 15 + 18 + 21 + 24 + 29 (col. 1 si 2)
– Rd. 33 = rd. 10 – 32, daca rd. 10 – 32 > 0 (col. 1 si 2)
– Rd. 34 = rd. 32 – 10, daca rd. 10 – 32 <= 0 (col. 1 si 2) - Rd. 35 >= rd. 36 (col. 1 si 2)
– Rd. 37 >= rd. 38 (col. 1 si 2)
– Rd. 39 >= rd. 40 (col. 1 si 2)
– Rd. 42 = rd. 35 + 37 + 39 + 41 (col. 1 si 2)
– Rd. 43 = rd. 44 – 45 (col. 1 si 2)
– Rd. 46 >= 47 (col. 1 si 2)
– Rd. 49 = rd. 43 + 46 + 48 (col. 1 si 2)
– Rd. 50 = rd. 42 – 49, daca rd. 42 – 49 > 0 (col. 1 si 2)
– Rd. 51 = rd. 49 – 42, daca rd. 42 – 49 <= 0 (col. 1 si 2) - Rd. 52 = rd. 10 + 42 - 32 - 49, daca rd. 10 + 42 - 32 - 49 > 0 (col. 1 si 2)
– Rd. 53 = rd. 32 + 49 – 10 – 42, daca rd. 10 + 42 – 32 – 49 <= 0 (col. 1 si 2) - Rd. 56 = rd. 54 - 55, daca rd. 54 - 55 > 0 (col. 1 si 2)
– Rd. 57 = rd. 55 – 54, daca rd. 54 – 55 <= 0 (col. 1 si 2) - Rd. 58 = rd. 10 + 42 + 54 (col. 1 si 2) - Rd. 59 = rd. 32 + 49 + 55 (col. 1 si 2) - Rd. 60 = rd. 58 - 59, daca rd. 58 - 59 > 0 (col. 1 si 2)
– Rd. 61 = rd. 59 – 58, daca rd. 58 – 59 <= 0 (col. 1 si 2) - Rd. 64 = rd.60 - 61 - 62 - 63, daca rd.60 - 61 - 62 - 63 > 0 (col. 1 si 2)
– Rd. 65 = rd.61 + 62 + 63 – 60, daca rd.60 – 61 – 62 – 63 <= 0 (col. 1 si 2) DATE INFORMATIVE (cod 30)

– Rd. 01+02 = 1 (col. 1)

Totaluri pe orizontala:
– Col. 1 = col. 2 + 3 (se repeta de la rd.03 la 22)

Totaluri pe verticala:
– Rd. 03 = rd. 04 + 08 + 14 la 18 + 22 (col. 1, 2 si 3)
– Rd. 04 = rd. 05 la 07 (col. 1, 2 si 3)
– Rd. 08 = rd. 09 la 13 (col. 1, 2 si 3)
– Rd. 18 = rd. 19 la 21 (col. 1, 2 si 3)
– Rd. 24 >= Rd.25 (col.1)
– Rd. 26 >= Rd.27 (col.1)
– Rd. 28 >= Rd.29 (col.1)
– Rd. 31 = rd. 32 la 34 (col. 1 si 2)
– Rd. 35 = rd. 36 + 42 (col. 1 si 2)
– Rd. 36 = rd. 37 la 41 (col. 1 si 2)
– Rd. 42 = rd. 33 + 44 (col. 1 si 2)
– Rd. 50 = rd. 51 la 55 (col. 1 si 2)
– Rd. 57 = rd. 58 + 59 (col. 1 si 2)
– Rd. 60 = rd. 61 + 62 (col. 1 si 2)
– Rd. 63 = rd. 64 + 65 (col. 1 si 2)
– Rd. 66 = rd. 67+70+73+76+79+82+83+86 la 90 (col. 1 si 2)
– Rd. 67 = rd. 68 + 69 (col. 1 si 2)
– Rd. 70 = rd. 71 + 72 (col. 1 si 2)
– Rd. 73 = rd. 74 + 75 (col. 1 si 2)
– Rd. 76 = rd. 77 + 78 (col. 1 si 2)
– Rd. 79 = rd. 80 + 81 (col. 1 si 2)
– Rd. 83 = rd. 84 + 85 (col. 1 si 2)
– Rd. 91 = rd. 92 la 94 (col. 1 si 2)


PENTRU ULTIMELE NOUTATI AFERENTE RAPORTARILOR (BILANTULUI) CONTABILE LA 30.06
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