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SAP p&l account RO description
60100000 CH.MAT PRIME
60200090 CHELTUIELI MATERIALE STOCABILE AJUSTARI - DEDUCTIBIL
60200091 CHELTUIELI MATERIALE STOCABILE AJUSTARI - NEDEDUCTIBIL
60210100 CH.MAT. BAZA SI AUX. DEDUCTIBILE
60210101 NEDEDUCTIBILE
60220000 CHELTUIELI COMBUSTIBILI - DEDUCTIBIL
60220001 CHELTUIELI COMBUSTIBILI - DEDUCTIBIL
60240100 CH. PIESE SCH. AUTO DEDUCTIBILE60240101 CH. PIESE SCH. AUTO NEDEDUCTIBILE
60280300 IMPRIM REGIM SPECIAL DEDUCTIBILE
60280301 IMPRIM REGIM SPECIAL NEDEDUCTIBILE
60280800 ALTE CONSUMABILE ALTE CONSUMABILE
60280801 ALTE CONSUMABILE ALTE CONSUMABILE
60300090 CHELTUIELI OBIECTE DE INVENTAR AJUSTARI - DEDUCTIBIL
60300091 CHELTUIELI OBIECTE DE INVENTAR AJUSTARI - NEDEDUCTIBIL
60306000 ECHIP. DE PROTECTIE
60307000 ECHIPAMENT DE LUCRU
60308000 MOBILIER COSMOTE DEDUCTIBILE
60308001 MOBILIER COSMOTE NEDEDUCTIBILE
60309000 MOBILIER DEALERI DEDUCTIBILE
60309001 MOBILIER DEALERI NEDEDUCTIBILE
60311000 ALTELE COSMOTE DEDUCTIBILE
60311001 ALTELE COSMOTE NEDEDUCTIBILE
60314000 TELEFOANE
60314001 TELEFOANE
60400090 CHELTUIELI MATERIALE NESTOCATE AJUSTARI - DEDUCTIBIL
60400091 CHELTUIELI MATERIALE NESTOCATE AJUSTARI - NEDEDUCTIBIL
60401000 CH. MAT. NESTOCATE DEDUCTIBILE
60401001 CH. MAT. NESTOCATE NEDEDUCTIBILE60402000 CHELTUIELI COMBUSTIBIL RETEA DEDUCTIBILA
60402001 CHELTUIELI COMBUSTIBIL RETEA NEDEDUCTIBIL
60403000 CHELT.COMBUSTIBILI ADMIN DEDUCTIBILA
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60501000 CH. ENERGIE DEDUCTIBILE
60501001 CH. ENERGIE NEDEDUCTIBILE
60502000 CH. ENERGIE SITE-URI DEDUCTIBILE
60502001 CH. ENERGIE SITE-URI NEDEDUCTIBILE
60503000 ALTE UTILITATI DEDUCTIBILE
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60504000 CH. GAZE CST DEDUCTIBILE
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60505000 CH.APA CST DEDUCTIBILE
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60700090 CHELTUIELI MARFURI AJUSTARI - DEDUCTIBIL
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60710000 VOUCHER - DED
60710001 VOUCHER - NEDED
60720000 TELEFOANE - DED
60720001 TELEFOANE - NEDED
60721000 tel acquisition mag COSMOTE Ded
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60721001 tel acquisition mag COSMOTE neDed
60722000 tel retention mag cosmote ded
60722001 tel retention mag cosmote neded
60723000 tel other mag cosmote ded
60730000 ACCESORII TELEFOANE - DED
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60741000 CARTELE SIM PREPAID - DED
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60742000 CARTELE SIM POSTPAID - DED60742001 CARTELE SIM POSTPAID - NEDED
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60751001 PACHETE SIM (FARA TELEFON) PREPAID - NEDED
60752000 PACHETE SIM (FARA TELEFON) POSTPAID - DED
60752001 PACHETE SIM (FARA TELEFON) POSTPAID - NEDED
60761000 PACHETE (CU TELEFOANE) PREPAID - DED
60761001 PACHETE (CU TELEFOANE) PREPAID - NEDED
60762000 PACHETE (CU TELEFOANE) POSTPAID - DED
60762001 PACHETE (CU TELEFOANE) POSTPAID - NEDED
60770000 SUBSIDIE - DED
60770001 SUBSIDIE - NEDED
61101000 CLADIRI DEDUCTIBILE
61101001 CLADIRI NEDEDUCTIBILE
61102000 INTRETINERE, REPARATII, SUPPORT SERVICES S ITE-URI DEDUC
61102001 INTRETINERE, REPARATII, SUPPORT SERVICES S ITE-URI NEDED
61103000 MIJLOACE DE TRANSP. DEDUCTIBILE
61103001 MIJLOACE DE TRANSP. NEDEDUCTIBILE
61104000 APARATURA BIROTICA DEDUCTIBILE
61104001 APARATURA BIROTICA NEDEDUCTIBILE
61105000 MOBILIER
61106000 ALTE REPARATII DEDUCTIBILE61106001 ALTE REPARATII NEDEDUCTIBILE
61201000 REDEVENTELE DEDUCTIBILE
61201001 REDEVENTELE NEDEDUCTIBILE
61202000 LEASING DEDUCTIBILE
61202001 LEASING NEDEDUCTIBILE
61203000 CHIRII SP. CST DEDUCTIBILE
61203001 CHIRII SP. CST NEDEDUCTIBILE
61204000 CHIRII SITE-URI DEDUCTIBILE
61204001 CHIRII SITE-URI NEDEDUCTIBILE
61205000 CHIRII APART-DEDUCTIBILE
61205001 CHIRII APART-NEDEDUCTIBILE
61206000 ALTE CHIRII DEDUCTIBILE
61206001 ALTE CHIRII NEDEDUCTIBILE
61301000 AUTO OBLIGATORIE DEDUCTIBILE
61301001 AUTO OBLIGATORIE NEDEDUCTIBILE
61302000 FACULT AUTO(CASCO) DEDUCTIBILE
61302001 FACULT AUTO(CASCO) NEDEDUCTIBILE
61304000 FACULT.ECHIPAMENTE & MARFURI DEDUCTIBILA
61304001 FACULT.ECHIPAMENTE& MARFURI NEDEDUCTIBILE
61305000 ASIGURARI PERSOANE DEDUCTIBILA TRAVEL
61305001 ASIGURARI PERSOANE NEDEDUCTIBILA TRAVEL
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61306000 RASPUND.CIVILA GENER DEDUCTIBILA
61306001 RASPUND.CIVILA GENER N EDEDUCTIBILA
61307000 ASIG PENSIE PRIVATA DEDUCTIBILA
61307001 ASIG PENSIE PRIVATA NEDEDUCTIBILA
61308000 CHELTUIELI ASIG DE VIATA PERSOANE DEDUCTIBILE
61308001 CHELTUIELIASIG DE VIATA PEROSOANE NEDEDUCTIBILE
61309000 CHELTUIELI ASIG DE VIATA DEDUCTIBILE
61309001 CHELTUIELI ASIG DE VIATA NEDEDUCTIBILE
61401000 STUDII SI CERCETARI DEDUCTIBILE61401001 STUDII SI CERCETARI NEDEDUCTIBILA
62201000 AVOCATI DEDUCTIBILE
62201001 AVOCATI NEDEDUCTIBILE
62202000 AUDITORI DEDUCTIBILE
62202001 AUDITORI NEDEDUCTIBILE
62203100 ACHIZITII CLIENTI DEDUCTIBILE
62203101 ACHIZITII CLIENTI NEDEDUCTIBILE
62203200 AIRTIME DEDUCTIBILE
62203201 AIRTIME NEDEDUCTIBILE
62203300 RETENTION DEDUCTIBILE
62203301 RETENTION NEDEDUCTIBILE
62203400 TARGET DEDUCTIBILE
62203401 TARGET NEDEDUCTIBILE
62203500 COOP BONUS DEDUCTIBILE
62203501 COOP BONUS NEDEDUCTIBILE
62203600 DESCHIDERE NOI MAGAZINE DEDUCTIBILE
62203601 DESCHIDERE NOI MAGAZINE NEDEDUCTIBILE
62203700 DEZACTIVARI DEDUCTIBILE
62203701 DEZACTIVARI NEDEDUCTIBILE
62203800 ALTE COMISIOANE DEALER DEDUCTIBILE
62203801 ALTE COMISIOANE DEALER NEDEDUCTIBILE62203900 COMISIOANE ALTE SERV DEDUCTIBILA
62203901 COMISIOANE ALTE SERV NEDEDUCTIBIL
62301000 RECLAMA SI PUBLIC. DEDUCTIBILE
62301001 RECLAMA SI PUBLIC. NEDEDUCTIBILE
62302000 PROTOCOL DEDUCTIBILE
62302001 PROTOCOL NEDEDUCTIBILE
62303000 ALTE CH. MARKETING DEDUCTIBILE
62303001 ALTE CH. MARKETING NEDEDUCTIBILE
62303090 ALTE CHELTUIELI MARKETING AJUSTARI - DEDUCTIBIL
62303091 ALTE CHELTUIELI MARKETING AJUSTARI - NEDEDUCTIBIL
62401000 TRANSPORTUL OMEGA DEDUCTIBILE
62401001 TRANSPORTUL OMEGA NEDEDUCTIBILE
62402000 TRANSPORTUL RAYCAP DEDUCTIBILE
62402001 TRANSPORTUL RAYCAP NEDEDUCTIBILE
62403000 TRANSPORT PERSONAL DEDUCTIBILE
62403001 TRANSPORT PERSONAL NEDEDUCTIBILE
62404000 TRANSPORT BUNURI DEDUCTIBILE
62404001 TRANSPORT BUNURI NEDEDUCTIBILE
62501000 CAZARE SI DEPL ADMIN DEDUCTIBILE
62501001 CAZARE SI DEPL ADMIN NEDEDUCTIBILE
62502000 CAZ SI DEPL SITE-URI DEDUCTIBILE
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62502001 CAZ SI DEPL SITE-URI NEDEDUCTIBILE
62503000 DIURNA IN STRAINAT DEDUCTIBILE
62503001 DIURNA IN STRAINAT NEDEDUCTIBILE
62601000 POSTALE DEDUCTIBILE
62601001 POSTALE NEDEDUCTIBILE
62602000 TELECOMUNICATII DEDUCTIBILE
62602001 TELECOMUNICATII NEDEDUCTIBILE
62603000 CHELT.EXP FACT.ABONA DEDUCTIBILA
62603001 CHELT.EXP FACT.ABONA NEDEDUCTIBILE62604000 TAXE RADIO+TV-DEDUCTIBILE
62604001 TAXE RADIO+TV-NEDEDUCTIBILE
62701000 COMIS OP.EF. DEDUCTIBILE
62701001 COMIS OP.EF. NEDEDUCTIBILE
62702000 COMIS EM.SCRIS.GAR. DEDUCTIBILE
62702001 COMIS EM.SCRIS.GAR. NEDEDUCTIBILE
62801000 SCOLARIZAREA DEDUCTIBILE
62801001 SCOLARIZAREA NEDEDUCTIBILE
62802000 ABONAM ZIARE SI REV DEDUCTIBILE
62802001 ABONAM ZIARE SI REV NEDEDUCTIBILE
62803100 PAZA SI PROTECTIA ADMIN DEDUCTIBILE
62803101 PAZA SI PROTECTIA ADMIN NEDEDUCTIBILE
62803200 PAZA SI PROTECTIA RETEA DEDUCTIBILE
62803201 PAZA SI PROTECTIA RETEA NEDEDUCTIBILE
62804000 INTRETIN SI CURAT. DEDUCTIBILE
62804001 INTRETIN SI CURAT. NEDEDUCTIBILE
62805000 ROAMING DEDUCTIBILE
62805001 ROAMING NEDEDUCTIBILE
62806000 MACH DEDUCTIBILE
62806001 MACH NEDEDUCTIBILE
62807000 FRECVENTE OP(RAIGC) DEDUCTIBILE62807001 FRECVENTE OP(RAIGC) NEDEDUCTIBILE
62808000 LINII INCHIRIATE DEDUCTIBILE
62808001 LINII INCHIRIATE NEDEDUCTIBILE
62809000 INTERCON. NATIONAL DEDUCTIBILE
62809001 INTERCON. NATIONAL NEDEDUCTIBILE
62810000 INTERCON. INTERNATIONAL DEDUCTIBILE
62810001 INTERCON. INTERNATIONAL NEDEDUCTIBILE
62811000 INTERCONECTARE SMS DEDUCTIBILE
62811001 INTERCONECTARE SMS NEDEDUCTIBILE
62812000 INTERCON FIX DEDUCTIBILE
62812001 INTERCON FIX NEDEDUCTIBILE
62813000 TICHETE MASA(ACHIZ) DEDUCTIBILE
62813001 TICHETE MASA(ACHIZ) NEDEDUCTIBILE
62814000 CH.COMFONE DEDUCTIBILE
62814001 CH.COMFONE NEDEDUCTIBILE
62815000 SERVICII INTERNET DEDUCTIBILE
62815001 SERVICII INTERNET NEDEDUCTIBILE
62816000 TARIF ANRC ANRC DEDUCTIBIL
62816001 TARIF ANRC NEDEDUCTIBILE
62817000 COMISION RECUPER CREANTE DEDUCTIBIL
62817001 COMISION RECUPER CREANTE NEDEDUCTIBIL
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62818000 SMS ROAMING DEDUCTIBILE
62818001 SMS ROAMING NEDEDUCTIBILE
62819000 PRESTATII VAMALE DEDUCTIBIL
62819001 PRESTATII VAMALE NEDEDUCTIBIL
62820000 SERV.RECRUTARE SELEC DEDUCTIBIL
62820001 SERV.RECRUTARE SELEC NEDEDUCTIBIL
62821000 SERVICII MEDICALE DEDUCTIBILA
62821001 SERVICII MEDICALE NEDEDUCTIBIL
62822000 GARANTII ECHIPAMENT. DEDUCTIBILA62822001 GARANTII ECHIPAMENT. NEDEDUCTIBIL
62823000 SERVICII PRINTARE FA DEDUCTIBILA
62823001 SERVICII PRINTARE FA NEDEDUCTIBIL
62824000 SERVICII TRAINING DEDUCTIBILA
62824001 SERVICII TRAINING NEDEDUCTIBIL
62825000 SERVICII FOTOGRAFICE DEDUCTIBILA
62825001 SERVICII FOTOGRAFICE NEDEDUCTIBIL
62826000 SERV CURIERAT DEDUCTIBIL
62826001 SERV CURIERAT NEDEDUCTIBIL
62827000 SERV CALL CENTER DEDUCTIBIL
62827001 SERV CALL CENTER NEDEDUCTIBIL
62828000 SERV STUDII PIATA DEDUCTIBIL
62828001 SERV STUDII PIATA NEDEDUCTIBIL
62829000 SERVICII PR DEDUCTIBIL
62829001 SERVICII PR NEDEDUCTIBIL
62830000 SERVICII CONSULTANTA DEDUCTIBIL
62830001 SERVICII CONSULTANTA NEDEDUCTIBIL
62831000 SERVICII OMEGA DEDUCTIBIL
62831001 SERVICII OMEGA NEDEDUCTIBIL
62832000 TAXE RACORDARE DEDUCTIBIL
62832001 TAXE RACORDARE NEDEDUCTIBIL62833000 ALTE SERVICII DEDUCTIBIL
62833001 ALTE SERVICII NEDEDUCTIBIL
62834000 SERV COLOCARE ECHIP-DEDUCTIBILE
62835000 SERV MONITORIZ PRESA -DEDUCTIBILE
62834001 SERV COLOCARE ECHIP-NEDEDUCTIBILE
62835001 SERV MONITORIZ PRESA -NEDEDUCTIBILE
62836000 SERV TRADUCERI -DEDUCTIBILE
62836001 SERV TRADUCERI -NEDEDUCTIBILE
62837000 PREST SERV SITE- DEDUCTIBILE
62837001 PREST SERV SITE- NEDEDUCTIBILE
62838000 SERV MK (GLUME,TELEVOTING)- DEDUCTIBILE
62838001 SERV MK (GLUME,TELEVOTING)- NEDEDUCTIBILE
62839000 UTILITATI- DEDUCTIBILE
62839001 UTILITATI- NEDEDUCTIBILE
62840000 SERV CHARGE - DEDUCTIBILE
62840001 SERV CHARGE - NEDEDUCTIBILE
62841000 SERV AUDIO- DEDUCTIBILE
62841001 SERV AUDIO- NEDEDUCTIBILE
62842000 DREPT IMAGINE- DEDUCTIBILE
62842001 DREPT IMAGINE- NEDEDUCTIBILE
62843000 INTERCOMPANY SUPPORT- DEDUCTIBILE
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62843001 INTERCOMPANY SUPPORT- NEDEDUCTIBILE
62844000 COMISION CASH COLLECTION- DEDUCTIBILE
62844001 COMISION CASH COLLECTION- NEDEDUCTIBILE
62845000 SERVICII TRAINING SITE-URI-DEDUCTIBILE
62845001 SERVICII TRAINING SITE-URI-NEDEDUCTIBILE
62846000 SERVICE SHOWROOM+URI CST DEDUCTIBILE
62846001 SERVICE SHOW ROOM+URI CST NEDEDUCTIBILE
62847000 PARTICIPARE CONFERINTE DEDUCTIBILE
62847001 PARTICIPARE CONFERINTE- NEDEDUCTIBILE62848000 ALTE SERVICII EXPATI DEDUCTIBILE
62848001 ALTE SERVICII EXPATI NEDEDUCTIBILE
62849000 CONTENT COST DEDUCTIBILE
62849001 CONTENT COST NEDEDUCTIBILE
62850000 SERVICII I MODE DEDUCTIBILE
62850001 SERVICII I MODE NEDEDUCTIBILE
62851000 SERVICII COTIZATII ASOCIATII PROFESIONALE DEDUCTIBILE
62851001 SERVICII COTIZATII ASOCIATII PROFESIONALE NEDEDUCTIBILE
62852000 SERVICII MERCANTIZARE DEDUCTIBILE
62852001 SERVICII MERCANTIZARE NEDEDUCTIBILE
62853000 SERVICII RENOVARE MOBILIER DEDUCTIBILE
62853001 SERVICII RENOVARE MOBILIER NEDEDUCTIBILE
62854000 SERVICII IMPLEMENTARE MOBILIER DEDUCTIBILE
62854001 SERVICII IMPLEMENTARE MOBILIER NEDEDUCTIBILE
62855000 SERVICII AUTO DEDUCTIBILE
62855001 SERVICII AUTO NEDEDUCTIBILE
62856000 INTRETINERE HW & SW NETW ORK DEDUCTIBILE
62856001 INTRETINERE HW & SW NETW ORK NEDEDUCTIBILE
62857000 INTRETINERE HW & SW IT ADMIN DEDUCTIBILE
62857001 INTRETINERE HW & SW IT ADMIN NEDEDUCTIBILE
62858000 CHELT PORTARE DEDUCTIBILE62858001 CHELT PORTARE NEDEDUCTIBILE
62859000 CHELT PUNERE LA DISPOZITIE PERSONAL DEDUCTIBILE
62859001 CHELT PUNERE LA DISPOZITIE PERSONAL N EDEDUCTIBILE
63501000 IMP CLAD PERS JURID DEDUCTIBILE
63501001 IMP CLAD PERS JURID NEDEDUCTIBILE
63502000 TAXE MIJL TRANSP DEDUCTIBILE
63502001 TAXE MIJL TRANSP NEDEDUCTIBILE
63503000 TX AV.AUT. CONS SITE DEDUCTIBILE
63503001 TX AV.AUT. CONS SITE NEDEDUCTIBILE
63504000 TX AFIS LOC PUBL(3%)
63505000 TAXE TIMBRU JUDICIAR DEDUCTIBILE
63505001 TAXE TIMBRU JUDICIAR NEDEDUCTIBILE
63506000 IMPOZITUL TERENURI DEDUCTIBILE
63506001 IMPOZITUL TERENURI NEDEDUCTIBILE
63507000 TAXA DE DRUM DEDUCTIBILA
63507001 TAXA DE DRUM NEDEDUCTIBILA
63508000 TVA BUN./ SERV GRAT. NEDEDUCTIBILE
63509000 FD SPECIAL SOLIDARIT DEDUCTIBILE
63509001 FD SPECIAL SOLIDARIT NEDEDUCTIBILE
63510000 COMIS.CAMERA_MUNCA DEDUCTIBILE
63510001 COMIS.CAMERA_MUNCA NEDEDUCTIBILE
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63511000 TAXA GSM DEDUCTIBIL
63511001 TAXA GSM NEDEDUCTIBILE
63512000 ALTE IMPOZITE SI TAX DEDUCTIBIL
63512001 ALTE IMPOZITE SI TAX NEDEDUCTIBIL
63513000 CHELT.AUT.MEDIU
63514000 TX PERMISE MUNCA DEDUCTIBILA
63514001 TX PERMISE MUNCA NEDEDUCTIBILA
63515000 TAXE PERMISE SEDERE N
63516000 DREPTURI DE UTILIZ MUZICA,IMAGINE-TAXE-DEDUCTIBILE63516001 DREPTURI DE UTILIZ MUZICA,IMAGINE-TAXE-NEDEDUCTIBILE
63517000 CHELT IMPOZIT DIN PREMII SI CONCURSURI-DEDUCTIBIL
63517001 CHELT IMPOZIT DIN PREMII SI CONCURSURI-NEDEDUCTIBIL
64101000 SALARII TARIFARE EF. DEDUCTIBILE
64101001 SALARII TARIFARE EF. NEDEDUCTIBILA -PROVIZION
64102000 REMUNERATIE CONSILIU DE ADMINISTRATIE
64102001 REMUNERATIE CONSILIU DE ADMINISTRATIE-NEDEDUCTIBILE
64103000 REMUNERATIE ASIGURARI FACULTATIVE SANATATE-DED
64200000 TICHETE DE MASA DEDUCTIBILE
64200001 TICHETE DE MASA NEDEDUCTIBILA
64510100 CONTRIB UNIT ASG SOC DEDUCTIBILE
64510101 CONTRIB UNIT ASG SOC NEDEDUCTIBILA
64510200 CONTRIB UNIT SANAT DEDUCTIBILE
64510201 CONTRIB UNIT SANAT NEDEDUCTIBILA
64510300 CONTR.UNIT.ACC+BOLI DEDUCTIBILE
64510301 CONTR.UNIT.ACC+BOLI NEDEDUCTIBILA
64510400 CONTRIB UNITAT FNUAS DEDUCTIBILE
64510401 CONTRIB UNITAT FNUAS NEDEDUCTIBILA
64520100 CONTRIB UNIT SOMAJ DEDUCTIBILE
64520101 CONTRIB UNIT SOMAJ NEDEDUCTIBILA
64530100 CONTRIB.ANGAJATOR DEDUCTIBILE64530101 CONTRIB.ANGAJATOR NEDEDUCTIBILA
64580100 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- DEDUC
64580101 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- NEDED
64580201 CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA PROVIZION- N
65401000 PIERDERI DIN CESIUNE DE CREANTE
65810100 DESPAGUBIRI, AMENZI DEDUCTIBILE
65810101 DESPAGUBIRI, AMENZI NEDEDUCTIBILE
65810200 AMENZI DEDUCTIBILE
65810201 AMENZI NEDEDUCTIBILE
65810300 PENALITATI DEDUCTIBILE
65810301 PENALITATI NEDEDUCTIBILE
65810400 MAJORARI INTIRZIERE DEDUCTIBILE
65810401 MAJORARI INTIRZIERE NEDEDUCTIBILE
65820100 DONATII SI SUBVENTII DEDUCTIBILE
65820101 DONATII SI SUBVENTII NEDEDUCTIBILE
65820200 SPONSORIZARI DEDUCTIBILE
65820201 SPONSORIZARI NEDEDUCTIBILE
65820300 MATERIALE GRATUITE DEDUCTIBILE
65820301 MATERIALE GRATUITE NEDEDUCTIBILE
65820400 CHELTUIELI BURSE PRIVATE-NEDEDUCTIBILE
65830100 CHELTUIELI PRIVIND A DEDUCTIBILE
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65830101 CHELTUIELI PRIVIND A NEDEDUCTIBILE
65880100 PIERDERI DEBITORI DI DEDUCTIBILE
65880101 PIERDERI DEBITORI DI NEDEDUCTIBILE
65880200 ALTE CHELT EXCEPTION DEDUCTIBILE
65880201 ALTE CHELT EXCEPTION NEDEDUCTIBILE
65880290 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - DEDUCTIBIL
65880291 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - NEDEDUCTIBIL
66501000 DIFERENTE NEFAV.CURS DEDUCTIBILE
66501001 DIFERENTE NEFAV.CURS N EDEDUCTIBILE66601000 DOBANZI DEDUCTIBILE
66601001 DOBANZI NEDEDUCTIBILE
66602000 DOBANZI RATE(LEASING DEDUCTIBILE
66602001 DOBANZI RATE(LEASING NEDEDUCTIBILE
66603000 DOBANZI IMPRUMUTURI EXTERNE-DEDUCTIBILE
66603001 DOBANZI IMPRUMUTURI EXTERNE-NEDEDUCTIBILE
66701000 SCONTURILE ACORDATE DEDUCTIBILE
66701001 SCONTURILE ACORDATE NEDEDUCTIBILE
67100000 EXTRAORDIN OP GEST
67200000 OPERATIUNI CAPITAL
68110100 IMOBILIZ NECORP DEDUCTIBILE
68110101 IMOBILIZ NECORP NEDEDUCTIBILE
68110200 IMOBILIZ CORPORALE DEDUCTIBILE
68110201 IMOBILIZ CORPORALE NEDEDUCTIBILE
68120100 PROVIZ RISC/CH DEDUCTIBILE
68120101 PROVIZ RISC/CH NEDEDUCTIBILE
68120200 ALTE PROVIZ
68120201 PROV BONUS ANUAL NEDEDUCTIBIL
68120401 PROVIZION AMORT RETEA NEDEDUCTIBIL
68130100 IMOBILIZ NECORP
68130200 IMOBILIZ CORPORALE68130300 IMOBILIZ IN CURS
68140100 STOCURI
68140200 PROVIZION CREANTE DEDUCTIBILE
68140201 CREANTELOR NEDEDUCTIBILE
68630000 RISC/CHELT FINANC
68640100 IMOBILIZ FINANCIARE
68640200 CREANTE
69100000 IMPOZITUL PE PROFIT
70411100 VENIT INTERC.FIX POST PAID
70411200 VENIT INTERCON MOBIL POST PAID
70411300 SMS POST PAID
70411400 VENIT VODAFONE POST PAID
70412100 VENIT INTERC.FIX PRE PAID
70412200 VENIT INTERCON MOBIL PRE PAID
70412300 SMS PRE PAID
70420100 ABONAM. PERS FIZICE
70420110 INTERNET DATA REVENUE
70422110 CONV NAT. IN RETEA
70422120 CONV NAT AFARA RETEA
70422130 CONV.NAT.AF.RET.FIX
70422200 CONVORBIRI INTERNAT
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70422300 CONVORBIRI ROAMING
70423000 VENITURI SMS
70424000 MESAGERIE VOCALA
70425000 ALTE SERVICII
70426000 ALTE CREDITE
70427000 VENITURI-TAXA REZILE
70428000 VENITURI-DEZACTIVARI
70429000 WAP GPRS
70431000 AB. PERS JURID70431100 INTERNET DATA REVENUE
70432110 CONV. NAT. IN RETEA
70432120 CONV NAT AFARA RETEA
70432130 CONV.NAT.AF.RET.FIX
70432200 CONVORBIRI INTERNAT
70432300 CONVORBIRI ROAMING
70433000 VENITURI SMS
70434000 MESAGERIE VOCALA
70435000 ALTE SERVICII
70436000 ALTE CREDITE
70437000 VENITURI TAXA REZILE
70438000 VENITURI DEZACTIVARI
70439000 WAP GPRS
70441110 CONV NAT. IN RETEA
70441120 CONV NAT AFARA RETEA
70441130 CONV.NAT.AF.RET.FIX
70441200 CONVORBIRI INTERNAT
70441300 CONVORBIRI ROAMING
70441400 VENITURI SMS
70441500 MESAGERIE VOCALA
70441600 ALTE SERVICII70441700 ALTE CREDITE
70441800 WAP GPRS
70441900 INTERNET DATA REVENUE
70442110 CONV NAT. IN RETEA
70442120 CONV NAT AFARA RETEA
70442130 CONV.NAT.AF.RET.FIX
70442200 CONVORBIRI INTERNAT
70442300 CONVORBIRI ROAMING
70442400 VENITURI SMS
70442500 MESAGERIE VOCALA
70442600 ALTE SERVICII
70442700 ALTE CREDITE
70442800 WAP GPRS
70442900 INTERNET DATA REVENUE
70450000 VENITURI ROAMING
70460000 ALTE VENITURI
70470000 VENITURI SMS
70480000 VENITURI MAJORARI
70490000 VENITURI TAXA PORTARE OPERATORI TEL. MOBILA
70600000 VEN.REDEVENTE,CHIRII
70710000VOUCHER
8/11/2019 PL Accounts&Cost Elements Groups
10/89
70720000 TELEFOANE
70721000 vz telefoane acquisition mag COSMOTE
70722000 vz telefoane retention mag cosmote
70723000 vz telefoane other mag cosmote
70730000 ACCESORII TELEFOANE
70741000 CARTELE SIM PREPAID
70742000 CARTELE SIM POSTPAID
70751000 PACHETE SIM (FARA TELEFON) PREPAID
70752000 PACHETE SIM (FARA TELEFON) POSTPAID70761000 PACHETE (CU TELEFOANE) PREPAID
70762000 PACHETE (CU TELEFOANE) POSTPAID
70810000 MANAGEMENT FEE
70820000 VENITURI DIN ALTE ACTIVITATI
74100000 SUBVENTII DE EXPLOAT
75400000 CREANTE REACTIVATE
75810000 VEN DES, AM, PENALIT
75820000 VEN DONATII,SUBV PRI
75830000 VEN VZ ACTIV, A OP C
75840000 VEN SUBV PT INVEST
75880000 ALTE VEN DIN EXPLOAT
75880090 ALTE VENITURI DIN EXPLOATARE AJUSTARI
76100000 VENIT PARTICIPATII
76200000 VEN INVES TERM SCURT
76300000 CREANTE IMOBILIZATE
76400000 TITLURI PLASAMENT
76510000 DIFERENTE DE CURS
76610000 DOBANZI
76700000 SCONTURI OBTINUTE
76800000 ALTE FINANCIARE
77100000 DESPAG SI PENALIZ78110000 VEN DIN AJUST PT DEPREC IMOB
78120000 VEN DIN PROVIZIOANE
78130000 VEN DIN PROVIZIOANE SALARII
78140000 VEN DIN AJUST PT DEPREC ACTIVELOR CIRC
78180000 ALTE EXCEPT GEST
78630000 DEPREC IMOB FINAN
78640000 DEPREC ACTIVE CIRC
90000628 Other expenses - direct sales Germanos
90006991 stock option plan
90007911 deffered tax asset
90007991 prepaid discount
90007992 postpaid discount
90007993 handset discount
90062305 Subscribers contests rewards
90062867 R&M
96220305 coop bonus
8/11/2019 PL Accounts&Cost Elements Groups
11/89
23.12.2009
Cl. CoCd G/L Acct AuGr Acctg clerk Lst int.rn Date Created by
200 RO10 60771000 #N/A 25.11.200 GAVRILIR
200 RO10 60771001 #N/A 25.11.200 GAVRILIR
200 RO10 60772000 #N/A 25.11.200 GAVRILIR
200 RO10 60772001 #N/A 25.11.200 GAVRILIR
200 RO10 60773000 #N/A 25.11.200 GAVRILIR
200 RO10 60773001 #N/A 25.11.200 GAVRILIR
200 RO10 65840200 #N/A 17.03.200 KONTOEL
200 RO10 65840201 #N/A 17.03.200 KONTOEL
200 RO10 65840300 #N/A 17.03.200 KONTOEL
200 RO10 65840301 #N/A 17.03.200 KONTOEL
200 RO10 89100000 #N/A 06.05.200 CERNEANI
200 RO10 89200000 #N/A 06.05.200 CERNEANI
200 RO10 90000118 #N/A 17.03.200 KONTOEL
200 RO10 90000212 #N/A 17.03.200 KONTOEL200 RO10 90000290 #N/A 17.03.200 KONTOEL
200 RO10 90000999 #N/A 17.03.200 KONTOEL
200 RO10 90001991 #N/A 17.03.200 KONTOEL
200 RO10 90002812 #N/A 17.03.200 KONTOEL
200 RO10 90004412 #N/A 17.03.200 KONTOEL
200 RO10 90471999 #N/A 17.03.200 KONTOEL
200 RO10 99000401 #N/A 17.03.200 KONTOEL
200 RO10 99000408 #N/A 22.05.200 KONTOEL
200 RO10 99000409 #N/A 22.05.200 KONTOEL
200 RO10 99000411 #N/A 17.03.200 KONTOEL
200 RO10 99000418 #N/A 22.05.200 KONTOEL
200 RO10 99999991 #N/A 13.10.200 VARVAKY
200 RO10 99999993 #N/A 28.10.200 VARVAKY
200 RO10 99999994 #N/A 09.09.200 VARVAKY
200 RO10 99999995 #N/A 07.05.200 CHATZRO
200 RO10 99999996 #N/A 15.04.200 VARVAKY
200 RO10 99999997 #N/A 14.04.200 CHATZRO
200 RO10 99999998 #N/A 14.04.200 CHATZRO
200 RO10 99999999 #N/A 14.04.200 VARVAKY
8/11/2019 PL Accounts&Cost Elements Groups
12/89
Dynamic List Display
Plan. grou Level FBI FStGroup House Bk Acct ID E/R diff. ke Recon.ID Tx G/L accou
G003 -
G003 -
G003 -
G003 -
G003 -
G003 -
G004 -
G004 -
G004 -
G004 -
G004 -
G004 -
G001
G001G001
G001
G001
G001
G001
G001
G067 K
G067 K
G067 K
G067 D
G067 D
G001
G004 -
G001
G006
G004 -
G006
G006 -
G006 -
8/11/2019 PL Accounts&Cost Elements Groups
13/89
1
Int ID Curr. Ext.acct C XINTB XKRES XLOEB Suppleme OI Mgmt Pstg block
RON X
RON X
RON X
RON X
RON X
RON X
RON X X
RON X X
RON X
RON X
RON X X
RON X X
RON X
RON XRON X
RON X
RON X
RON X
RON X
RON X
RON X
RON X
RON X
RON X
RON X
RON X
RON X X
RON X
RON X
RON X X
RON X
RON X X
RON X X
8/11/2019 PL Accounts&Cost Elements Groups
14/89
Lst key dt Int.cal.fr Sort Alt. Acct Re.act rdy RI Commitm W/o tax LC bals Valuation
9 320
9 320
9 320
9 320
9 320
9 320
9 324
9 324
9 369
9 369
9 X
9 X
9 213
9 2079 296
9 136
9 9
9 19
9 20
9 364
9 X
9 X
9 X
9 X
9 X
9 X
9 X
9 X
9 X
9 X
9 X
9 X
9
8/11/2019 PL Accounts&Cost Elements Groups
15/89
Infl. key Tolerance Clearing Specific to Ledger Groups
8/11/2019 PL Accounts&Cost Elements Groups
16/89
cost element group
204
205
206
207
208
209210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249250
251
252
253
254
255
256
257
8/11/2019 PL Accounts&Cost Elements Groups
17/89
258
259
260
261
262
263
264265
266
267
268
269
270
272
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
292
293
294
295
296
297
298
302
303
304
305
309
310
311
312
313
314315
316
317
318
319
320
321
322
8/11/2019 PL Accounts&Cost Elements Groups
18/89
323
324
325
326
327
328
329330
331
332
333
334
335
336
337
338
339
340
341
342
345
346
347
348
349
350
351
352
353
354
355
356
357
358
361
362
363
364
365
366
367
368
369
370
371
372
373374
375
376
377
378
379
380
382
8/11/2019 PL Accounts&Cost Elements Groups
19/89
383
384
386
388
391
392
393394
395
396
398
399
400
401
402
403
404
405
406
407
408
409
410
8/11/2019 PL Accounts&Cost Elements Groups
20/89
cost element group description
Operating Revenues
Montlhly fees
Airtime from subcribers (post-paid)
Discounts to subscribers (post-paid)
Revenue from messages (SMS -MMS) from contract subcribers
Other post paid revenuesPost paid revenues Total
Prepaid revenues
Airtime from subcribers (prepaid)
Discounts to subscribers (prepaid)
Revenue from messages (SMS-MMS) from prepaid packages
Other prepaid revenues
Prepaid revenues Total
Post-paid & prepaid revenue Total
Interconnection revenues
Interconnection revenue (calls fixed-to-mobile)
Interconnection revenue (calls mobile-to-mobile)
Interconnection revenue from SMS
Interconnection revenues total
Revenue from Mobile Operators (roaming)
Sales of products
Sales of tele equipment, accessories & handsets
Discounts for sale of tele equipment, accessories & handsets
Sales of prepaid cards retail (Only for Group Germanos)
Sales of prepaid cards wholesale (Only for Group Germanos)
Sales of internet packages
Sales of prepaid packages (Only for Group Cosmote)
Sales of prepaid packages retail (Only for Group Germanos)
Sales of prepaid packages wholesale (Only for Group Germanos)
Sales of SIM ONLY (Only for Group Germanos)
Sales of SIM
Sales of industrial products from Group Germanos (net)
Sales of other products & smart shop (Only for Group Germanos)
Sales of products total
Other Operating Revenues
Revenues from management fees
Revenues from employees' hire
Revenues from grants
Revenues from shops remodelling
Revenues from warehouses logistics
Transport revenues
Insurance revenues
Revenue from rents
Other revenues
Other operating revenues total
Airtime from operatorsAirtime from operators (Postpaid)
Airtime from operators (Prepaid)
Airtime from operators (fixed line)
Airtime from operators total
Target bonus
Target bonus (prepaid)
Target bonus (postpaid)
Target bonus total
8/11/2019 PL Accounts&Cost Elements Groups
21/89
Retention Bonus
Activation fees
Activation fees (prepaid)
Activation fees (postpaid)
Activation fees total
Handset subsidies (Postpaid)
Other revenues from group GermanosInternet service revenues
Fixed lines revenues
Handset service revenue
Revenues from collection of bills
Other revenues from group Germanos total
Total Operating Revenues
Operating expenses
Repairs and Maintenance for network
Leased lines
Electricity for network
Fuel for network
Rent expense of base station buildings
Travel and transportation expenses for network
Security expenses for network
Insurance cost for network
Utilities for network
Frequency and numbering fees from National Board of telecommunications
Interconnection charges from National board of telecommunications
Other expenses for network
Repairs and Maintenance for IT
For future use
Network cars' expenses
Network operating expenses total
Payroll -salaries, overtime
Payroll - social security
Payroll - bonus
Payroll - training
Stock option plan
Payroll - other
Provision for staff retirement indemnities
Interconnection expense (accrued expense to Fixed Telephony Operators)
Interconnection expense (accrued expense to Mobile Telephony Operators)
Expense to International Operators (roaming)
Interconnection charges from SMS
Commissions to Mobile Telephony Dealers/Franchisees - Acquisition bonus
Commissions to Mobile Telephony Dealers/Franchisees - Airtime commission
Commissions to Mobile Telephony Dealers/Franchisees - retention bonus
Commissions to franchisees and dealers (fixed lines)
Commissions to franchisees for internet connections
Other commissions to franchiseesCommissions for target achievements
Other Commissions
Commission for subscribers' bill collection
Coop advertising
Promotional sales materials and services (material / services, promotion cost)
Acquisition cost from shops
Retention cost from shops
Package expenses for prepaid packages
8/11/2019 PL Accounts&Cost Elements Groups
22/89
Call center
Promotion and advertisement expenses (Distribution)
Cost of shop remodelling
Donations (Distribution)
Repair and maintenance
Printing of subscribers' bills
Postal expenses for delivery of subcribers' billsPostal expenses Germanos Group
Service expenses from handset maintenance
Logistics (warehouse expenses, fuel, trucks expenses, insurance, repairs) from third parties
Expenses concerning batteries' recycling
Other expenses
Other marketing costs
For future use
Offer of merchandises for promotion reasons without charge
Data content services
Revenue sharing
Subscribers contests rewards
Data content services total
Distribution & sales expenses total
Consumption of prepaid packages (Only for Group Cosmote)
Consumption of prepaid packages retail (Only for Group Germanos)
Consumption of prepaid packages wholesale (Only for Group Germanos)
Consumption of SIM cards
Consumption of SIM only
Cost of other products & smart shop
Cost of sold internet packages
Consumption of prepaid cards (vouchers) (Only for Group Cosmote)
Consumption of prepaid cards retail (Only for Group Germanos)
Consumption of prepaid cards wholesale (Only for Group Germanos)
Consumption of industrial products
Consumption of tele equipment, handsets & accessories
Cost of goods total
Provision for Doubtful Accounts
Third party fees & commissions
Transportation expenses
Travel expenses
Repairs and Maintenance
Management fees
Insurance cost
Rent expenses
Consumables GA
Legal fees
Fees for auditing and tax services
Other expenses
Postal expenses
Taxes-DutiesTelecommunication expenses
Building expenses
Electricity
For future use
For future use
Other utilities
Other expenses total
Total Operating Expenses
8/11/2019 PL Accounts&Cost Elements Groups
23/89
EBITDA
EBITDA margin
Depreciation & amortization
Operating profit
Interest income and other financial income
Revenues from dividends
Financial expenses (except loan interest)Interest expense
Loss/gain on investments
Financial expenses / revenues (net) total
Other (net)
Extraordinary income
Extraordinary expenses
Prior years' income
Prior years expenses
Tax income penalties
Other penalties
Gain from equipment sales
Loss from equipment sales
Foreign Exchange Gains
Foreign Exchange losses
Provision for Obsolete Inventory
Provision for special risks
8/11/2019 PL Accounts&Cost Elements Groups
24/89
IFRS code
205
206
207
208
209
212
213
214
215
219
220
221
223
225
226
227
230
234
239
246
247
274
275
276
277
278
279
280
281
283
285
286288
292
293
294
295
296
297
302
303
304
305
309
310
311
314
315
316
317
318
319
320
323
8/11/2019 PL Accounts&Cost Elements Groups
25/89
324
325
326
328
329
332
334
335
339
340
345
348
349
352
356
358
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
379386
391
393
394
395
399
400
404
405
406
407
408
409
410
416
418
8/11/2019 PL Accounts&Cost Elements Groups
26/89
IFR Descriere Cost El Gr?
203 I NCOME STATEMENT n n - reprezin
204 Operating Revenues n
Post-paid revenues n
205 Montlhly fees
206 Airtime from subcribers (post-paid)
207 Discounts to subscribers (post-paid)
208 Revenue from messages (SMS -MMS) from contract subcribers209 Other post paid revenues
210 Post paid revenues Total n
211 Prepaid revenues n
212 Airtime from subcribers (prepaid)
213 Discounts to subscribers (prepaid)
214 Revenue from messages (SMS-MMS) from prepaid packages
215 Other prepaid revenues
216 Prepaid r evenues Total n
217 Post-paid & prepaid revenue Total n
218 I nterconnection revenues n
219 Interconnection revenue (calls fixed-to-mobile)
220 Interconnection revenue (calls mobile-to-mobile)221 Interconnection revenue from SMS
222 I nterconnection r evenues total n
223 Revenue from Mobile Operators (roaming)
224 Sales of products n
225 Sales of tele equipment, accessories & handsets
226 Discounts for sale of tele equipment, accessories & handsets
227 Sales of prepaid cards retail (Only for Group Germanos)
228 Sales of prepaid cards wholesale (Only for Group Germanos)
229 Sales of internet packages
230 Sales of prepaid packages (Only for Group Cosmote)
231 Sales of prepaid packages retail (Only for Group Germanos)
232 Sales of prepaid packages wholesale (Only for Group Germanos)
233 Sales of SIM ONLY (Only for Group Germanos)
234 Sales of SIM
235 Sales of industrial products from Group Germanos (net)
236 Sales of other products & smart shop (Only for Group Germanos)
237 Sales of products total n
238 Other Operating Revenues n
239 Revenues from management fees
240 Revenues from employees' hire
241 Revenues from grants
242 Revenues from shops remodelling
243 Revenues from warehouses logistics
244 Transport revenues
245 Insurance revenues246 Revenue from rents
247 Other revenues
248 Other operati ng revenues total n
249 Ai rtime f rom operators n
250 Airtime from operators (Postpaid)
251 Airtime from operators (Prepaid)
252 Airtime from operators (fixed line)
253 Ai rtime fr om operators total n
254 Target bonus n
8/11/2019 PL Accounts&Cost Elements Groups
27/89
255 Target bonus (prepaid)
256 Target bonus (postpaid)
257 Target bonus total n
258 Retention Bonus
259 Activation fees n
260 Activation fees (prepaid)
261 Activation fees (postpaid)
262 Acti vation f ees total n263 Handset subsidies (Postpaid)
264 Other revenues from group Germanos n
265 Internet service revenues
266 Fixed lines revenues
267 Handset service revenue
268 Revenues from collection of bills
269 Other r evenues from gr oup Germanos total n
270 Total Operating Revenues n
271
272 Operat ing expenses n
273 Network operating expenses n
274 Repairs and Maintenance for network275 Leased lines
276 Electricity for network
277 Fuel for network
278 Rent expense of base station buildings
279 Travel and transportation expenses for network
280 Security expenses for network
281 Insurance cost for network
282 Utilities for network
283 Frequency and numbering fees from National Board of telecommunications
284 Interconnection charges from National board of telecommunications
285 Other expenses for network
286 Repairs and Maintenance for IT
287 For future use
288 Network cars' expenses
289 Network operati ng expenses total n
290
291 Payroll n
292 Payroll -salaries, overtime
293 Payroll - social security
294 Payroll - bonus
295 Payroll - training
296 Stock option plan
297 Payroll - other
298 Provision for staff retirement indemnities
299 Payroll total n300
301 Interconnection expense n
302 Interconnection expense (accrued expense to Fixed Telephony Operators)
303 Interconnection expense (accrued expense to Mobile Telephony Operators)
304 Expense to International Operators (roaming)
305 Interconnection charges from SMS
306 Interconnection expense total n
307
308 Distribution & sales expenses n
8/11/2019 PL Accounts&Cost Elements Groups
28/89
309 Commissions to Mobile Telephony Dealers/Franchisees - Acquisition bonus
310 Commissions to Mobile Telephony Dealers/Franchisees - Airtime commission
311 Commissions to Mobile Telephony Dealers/Franchisees - retention bonus
312 Commissions to franchisees and dealers (fixed lines)
313 Commissions to franchisees for internet connections
314 Other commissions to franchisees
315 Commissions for target achievements
316 Other Commissions
317 Commission for subscribers' bill collection
318 Coop advertising
319 Promotional sales materials and services (material / services, promotion cost)
320 Acquisition cost from shops
321 Retention cost from shops
322 Package expenses for prepaid packages
323 Call center
324 Promotion and advertisement expenses (Distribution)
325 Cost of shop remodelling
326 Donations (Distribution)
327 Repair and maintenance
328 Printing of subscribers' bills
329 Postal expenses for delivery of subcribers' bills330 Postal expenses Germanos Group
331 Service expenses from handset maintenance
332 Logistics (warehouse expenses, fuel, trucks expenses, insurance, repairs) from third parties
333 Expenses concerning batteries' recycling
334 Other expenses
335 Other marketing costs
336 For future use
337 Offer of merchandises for promotion reasons without charge
338 Data content services n
339 Revenue sharing
340 Subscribers contests rewards
341 Data content services total n342 Di str ibution & sales expenses total n
343
344 Cost of goods n
345 Consumption of prepaid packages (Only for Group Cosmote)
346 Consumption of prepaid packages retail (Only for Group Germanos)
347 Consumption of prepaid packages wholesale (Only for Group Germanos)
348 Consumption of SIM cards
349 Consumption of SIM only
350 Cost of other products & smart shop
351 Cost of sold internet packages
352 Consumption of prepaid cards (vouchers) (Only for Group Cosmote)
353 Consumption of prepaid cards retail (Only for Group Germanos)354 Consumption of prepaid cards wholesale (Only for Group Germanos)
355 Consumption of industrial products
356 Consumption of tele equipment, handsets & accessories
357 Cost of goods total n
358 Provision for Doubtful Accounts
359
360 Other expenses (admin.) n
361 Third party fees & commissions
362 Transportation expenses
363 Travel expenses
8/11/2019 PL Accounts&Cost Elements Groups
29/89
364 Repairs and Maintenance
365 Management fees
366 Insurance cost
367 Rent expenses
368 Consumables GA
369 Legal fees
370 Fees for auditing and tax services
371 Other expenses
372 Postal expenses
373 Taxes-Duties
374 Telecommunication expenses
375 Building expenses
376 Electricity
377 For future use
378 For future use
379 Other utilities
380 Other expenses total n
381
382 Total Operating Expenses n
8/11/2019 PL Accounts&Cost Elements Groups
30/89
ta subtotaluri si nu se vor crea ca si cost element group
8/11/2019 PL Accounts&Cost Elements Groups
31/89
IFRS code din P&L (cel sumar.)
205
206
207
208
209
212
213
214
215
219
220
221
223
225
226
227
228
229
230
231232
233
234
235
236
239
240
241
242
243
244
245246
247
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
292
293
294
295
296
8/11/2019 PL Accounts&Cost Elements Groups
32/89
297
298
302
303
304
305
309
310
311
314
315
316
317
318
319
320
323
324
325
326
328329
332
335
339
345
348
349
352
356
358
361
362363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
8/11/2019 PL Accounts&Cost Elements Groups
33/89
IFRS code din P&L (rate Plans)
205
206
207
208
209
212
213
214
215
217
219
220
221
222
223
237
246
247
289
299302
303
304
305
309
310
311
314
315
316
317
318319
320
323
324
325
326
328
329
332
334
335
339
357
358
380
382
383
386
396
398
413
8/11/2019 PL Accounts&Cost Elements Groups
34/89
cost element group cost element group description
Exclus 204 Operating Revenues #N/A 203
205 Montlhly fees 205 204
206 Airtime from subcribers (post-paid) 206
207 Discounts to subscribers (post-paid) 207 210
208 Revenue from messages (SMS -MMS) from contract subcriber 208 211
209 Other post paid revenues 209 216
Exclus 210 Post paid revenues Total #N/A 217Exclus 211 Prepaid revenues #N/A 218
212 Airtime from subcribers (prepaid) 212 222
213 Discounts to subscribers (prepaid) 213 224
214 Revenue from messages (SMS-MMS) from prepaid packages 214 237
215 Other prepaid revenues 215 238
Exclus 216 Prepaid revenues Total #N/A 248
Exclus 217 Post-paid & prepaid revenue Total #N/A 249
Exclus 218 Interconnection revenues #N/A 253
219 Interconnection revenue (calls fixed-to-mobile) 219 254
220 Interconnection revenue (calls mobile-to-mobile) 220 257
221 Interconnection revenue from SMS 221 259
Exclus 222 Interconnection revenues total #N/A 262
223 Revenue from Mobile Operators (roaming) 223 264
Exclus 224 Sales of products #N/A 269
225 Sales of tele equipment, accessories & handsets 225 270
226 Discounts for sale of tele equipment, accessories & handsets 226 272
227 Sales of prepaid cards retail (Only for Group Germanos) 227 273
228 Sales of prepaid cards wholesale (Only for Group Germanos) #N/A 289
229 Sales of internet packages #N/A 291
230 Sales of prepaid packages (Only for Group Cosmote) 230 299
231 Sales of prepaid packages retail (Only for Group Germanos) #N/A 301
232 Sales of prepaid packages wholesale (Only for Group German #N/A 306
233 Sales of SIM ONLY (Only for Group Germanos) #N/A 308
234 Sales of SIM 234 338
235 Sales of industrial products from Group Germanos (net) #N/A 341
236 Sales of other products & smart shop (Only for Group Germano #N/A 342
Exclus 237 Sales of products total #N/A 344
Exclus 238 Other Operating Revenues #N/A 357
239 Revenues from management fees 239 360
240 Revenues from employees' hire #N/A 380
241 Revenues from grants #N/A 382
242 Revenues from shops remodelling #N/A
243 Revenues from warehouses logistics #N/A
244 Transport revenues #N/A
245 Insurance revenues #N/A
246 Revenue from rents 246247 Other revenues 247
Exclus 248 Other operating revenues total #N/A
Exclus 249 Airtime from operators #N/A
250 Airtime f rom operators (Postpaid) #N/A
251 Airtime from operators (Prepaid) #N/A
252 Airtime from operators (fixed line) #N/A
Exclus 253 Airtime from operators total #N/A
Exclus 254 Target bonus #N/A
255 Target bonus (prepaid) #N/A
8/11/2019 PL Accounts&Cost Elements Groups
35/89
256 Target bonus (postpaid) #N/A
Exclus 257 Target bonus total #N/A
258 Retention Bonus #N/A
Exclus 259 Activation fees #N/A
260 Activation fees (prepaid) #N/A
261 Activation fees (postpaid) #N/A
Exclus 262 Activation fees total #N/A
263 Handset subsidies (Postpaid) #N/A
Exclus 264 Other revenues from group Germanos #N/A
265 Internet service revenues #N/A
266 Fixed lines revenues #N/A
267 Handset service revenue #N/A
268 Revenues from collection of bills #N/A
Exclus 269 Other revenues from group Germanos total #N/A
Exclus 270 Total Operating Revenues #N/A
Exclus 272 Operating expenses #N/A
274 Repairs and Maintenance for network 274
275 Leased lines 275
276 Electricity for network 276
277 Fuel for network 277
278 Rent expense of base station buildings 278279 Travel and transportation expenses for network 279
280 Security expenses for network 280
281 Insurance cost for network 281
282 Utilities for network #N/A
283 Frequency and numbering fees from National Board of telecom 283
284 Interconnection charges from National board of telecommunica #N/A
285 Other expenses for network 285
286 Repairs and Maintenance for IT 286
287 For future use #N/A
288 Network cars' expenses 288
Exclus 289 Network operating expenses total #N/A
292 Payroll -salaries, overtime 292293 Payroll - social security 293
294 Payroll - bonus 294
295 Payroll - training 295
296 Stock option plan 296
297 Payroll - other 297
298 Provision for staff retirement indemnities #N/A
302 Interconnection expense (accrued expense to Fixed Telephony 302
303 Interconnection expense (accrued expense to Mobile Telephon 303
304 Expense to International Operators (roaming) 304
305 Interconnection charges from SMS 305
309 Commissions to Mobile Telephony Dealers/Franchisees - Acqu 309
310 Commissions to Mobile Telephony Dealers/Franchisees - Airti 310
311 Commissions to Mobile Telephony Dealers/Franchisees - reten 311
312 Commissions to franchisees and dealers (fixed lines) #N/A
313 Commissions to franchisees for internet connections #N/A
314 Other commissions to franchisees 314
315 Commissions for target achievements 315
316 Other Commissions 316
317 Commission for subscribers' bill collection 317
318 Coop advertising 318
319 Promotional sales materials and services (material / services, p 319
320 Acquisition cost from shops 320
8/11/2019 PL Accounts&Cost Elements Groups
36/89
321 Retention cost from shops #N/A
322 Package expenses for prepaid packages #N/A
323 Call center 323
324 Promotion and advertisement expenses (Distribution) 324
325 Cost of shop remodelling 325
326 Donations (Distribution) 326
327 Repair and maintenance #N/A
328 Printing of subscribers' bills 328
329 Postal expenses for delivery of subcribers' bills 329
330 Postal expenses Germanos Group #N/A
331 Service expenses from handset maintenance #N/A
332 Logistics (warehouse expenses, fuel, trucks expenses, insuran 332
333 Expenses concerning batteries' recycling #N/A
334 Other expenses 334
335 Other marketing costs 335
336 For future use #N/A
337 Offer of merchandises for promotion reasons without charge #N/A
Exclus 338 Data content services #N/A
339 Revenue sharing 339
340 Subscribers contests rewards 340
Exclus 341 Data content services total #N/AExclus 342 Distribution & sales expenses total #N/A
345 Consumption of prepaid packages (Only for Group Cosmote) 345
346 Consumption of prepaid packages retail (Only for Group Germ #N/A
347 Consumption of prepaid packages wholesale (Only for Group #N/A
348 Consumption of SIM cards 348
349 Consumption of SIM only 349
350 Cost of other products & smart shop #N/A
351 Cost of sold internet packages #N/A
352 Consumption of prepaid cards (vouchers) (Only for Group Cos 352
353 Consumption of prepaid cards retail (Only for Group Germanos #N/A
354 Consumption of prepaid cards wholesale (Only for Group Germ #N/A
355 Consumption of industrial products #N/A356 Consumption of tele equipment, handsets & accessories 356
Exclus 357 Cost of goods total #N/A
358 Provision for Doubtful Accounts 358
361 Third party fees & commissions 361
362 Transportation expenses 362
363 Travel expenses 363
364 Repairs and Maintenance 364
365 Management fees 365
366 Insurance cost 366
367 Rent expenses 367
368 Consumables GA 368
369 Legal fees 369
370 Fees for auditing and tax services 370
371 Other expenses 371
372 Postal expenses 372
373 Taxes-Duties 373
374 Telecommunication expenses 374
375 Building expenses 375
376 Electricity 376
377 For future use #N/A
378 For future use #N/A
379 Other utilities 379
8/11/2019 PL Accounts&Cost Elements Groups
37/89
Exclus 380 Other expenses total #N/A
Exclus 382 Total Operating Expenses #N/A
383 EBITDA #N/A
384 EBITDA margin #N/A
386 Depreciation & amortization 386
388 Operating profit #N/A
391 Interest income and other financial income 391
392 Revenues from dividends #N/A
393 Financial expenses (except loan interest) 393
394 Interest expense 394
395 Loss/gain on investments 395
396 Financial expenses / revenues (net) total #N/A
398 Other (net) #N/A
399 Extraordinary income 399
400 Extraordinary expenses 400
401 Prior years' income #N/A
402 Prior years expenses #N/A
403 Tax income penalties #N/A
404 Other penalties 404
405 Gain from equipment sales 405
406 Loss from equipment sales 406407 Foreign Exchange Gains 407
408 Foreign Exchange losses 408
409 Provision for Obsolete Inventory 409
410 Provision for special risks 410
8/11/2019 PL Accounts&Cost Elements Groups
38/89
Nu sunt subtotaluri Sunt subtotaluri (PL_COSMOTE0
INCOME STATEMENT n 205 205
Operating Revenues n 206 206
Post-paid revenues n 207 207
Post paid revenues Total n 208 208
Prepaid revenues n 209 209
Prepaid r evenues Total n 212 212
Post-paid & prepaid revenue Total n 213 213I nterconnection revenues n 214 214
I nterconnection r evenues total n 215 215
Sales of products n 219 217
Sales of products total n 220 219
Other Operating Revenues n 221 220
Other operati ng revenues total n 223 221
Ai rtime f rom operators n 225 222
Ai rtime fr om operators total n 226 223
Target bonus n 227 237
Target bonus total n 228 246
Activation fees n 229 247
Acti vation f ees total n 230 289
Other revenues fr om group Germanos n 231 299 nu este in Cost Eleme
Other r evenues fr om group Germanos total n 232 302
Total Operating Revenues n 233 303
Operating expenses n 234 304
Network operating expenses n 235 305
Network operating expenses total n 236 309
Payroll n 239 310
Payroll total n 240 311
Interconnection expense n 241 314
Interconnection expense total n 242 315
Distribution & sales expenses n 243 316
Data content servi ces n 244 317
Data content servi ces total n 245 318
Distr ibution & sales expenses total n 246 319
Cost of goods n 247 320
Cost of goods total n 274 323
Other expenses (admin.) n 275 324
Other expenses total n 276 325
Total Operat ing Expenses n 277 326
278 328
279 329
280 332
281 334
282 335283 339
284 357
285 358
286 380
287 382
288 383
292 386
293 396
294 398
8/11/2019 PL Accounts&Cost Elements Groups
39/89
295 413 nu este in Cost Eleme
296
297
298
302
303
304
305
309
310
311
314
315
316
317
318
319
320
323
324
325326
328
329
332
335
339
345
348
349
352
356
358361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
8/11/2019 PL Accounts&Cost Elements Groups
40/89
8/11/2019 PL Accounts&Cost Elements Groups
41/89
8/11/2019 PL Accounts&Cost Elements Groups
42/89
)
t Group
8/11/2019 PL Accounts&Cost Elements Groups
43/89
t Group
8/11/2019 PL Accounts&Cost Elements Groups
44/89
SAP p&l account RO description
60100000 CH.MAT PRIME
60200090 CHELTUIELI MATERIALE STOCABILE AJUSTARI - DEDUCTIBIL
60200091 CHELTUIELI MATERIALE STOCABILE AJUSTARI - NEDEDUCTIBIL
60210100 CH.MAT. BAZA SI AUX. DEDUCTIBILE
60210101 NEDEDUCTIBILE
60220000 CHELTUIELI COMBUSTIBILI - DEDUCTIBIL
60220001 CHELTUIELI COMBUSTIBILI - DEDUCTIBIL
60240100 CH. PIESE SCH. AUTO DEDUCTIBILE
60240101 CH. PIESE SCH. AUTO NEDEDUCTIBILE
60280300 IMPRIM REGIM SPECIAL DEDUCTIBILE
60280301 IMPRIM REGIM SPECIAL NEDEDUCTIBILE
60280800 ALTE CONSUMABILE ALTE CONSUMABILE
60280801 ALTE CONSUMABILE ALTE CONSUMABILE
60300090 CHELTUIELI OBIECTE DE INVENTAR AJUSTARI - DEDUCTIBIL
60300091 CHELTUIELI OBIECTE DE INVENTAR AJUSTARI - NEDEDUCTIBIL
60306000 ECHIP. DE PROTECTIE
60307000 ECHIPAMENT DE LUCRU
60308000 MOBILIER COSMOTE DEDUCTIBILE
60308001 MOBILIER COSMOTE NEDEDUCTIBILE
60309000 MOBILIER DEALERI DEDUCTIBILE
60309001 MOBILIER DEALERI NEDEDUCTIBILE
60311000 ALTELE COSMOTE DEDUCTIBILE
60311001 ALTELE COSMOTE NEDEDUCTIBILE
60314000 TELEFOANE
60314001 TELEFOANE
60400090 CHELTUIELI MATERIALE NESTOCATE AJUSTARI - DEDUCTIBIL
60400091 CHELTUIELI MATERIALE NESTOCATE AJUSTARI - NEDEDUCTIBIL
60401000 CH. MAT. NESTOCATE DEDUCTIBILE
60401001 CH. MAT. NESTOCATE NEDEDUCTIBILE
60402000 CHELTUIELI COMBUSTIBIL RETEA DEDUCTIBILA
60402001 CHELTUIELI COMBUSTIBIL RETEA NEDEDUCTIBIL
60403000 CHELT.COMBUSTIBILI ADMIN DEDUCTIBILA60403001 CHELT.COMBUSTIBILI ADMIN N EDEDUCTIBIL
60501000 CH. ENERGIE DEDUCTIBILE
60501001 CH. ENERGIE NEDEDUCTIBILE
60502000 CH. ENERGIE SITE-URI DEDUCTIBILE
60502001 CH. ENERGIE SITE-URI NEDEDUCTIBILE
60503000 ALTE UTILITATI DEDUCTIBILE
60503001 ALTE UTILITATI NEDEDUCTIBILE
60504000 CH. GAZE CST DEDUCTIBILE
60504001 CH. GAZE CST NEDEDUCTIBILE
60505000 CH.APA CST DEDUCTIBILE
60505001 CH.APA CST NEDEDUCTIBILE
60700090 CHELTUIELI MARFURI AJUSTARI - DEDUCTIBIL
60700091 CHELTUIELI MARFURI AJUSTARI - NEDEDUCTIBIL
60710000 VOUCHER - DED
60710001 VOUCHER - NEDED
60720000 TELEFOANE - DED
60720001 TELEFOANE - NEDED
60721000 tel acquisition mag COSMOTE Ded
60721001 tel acquisition mag COSMOTE neDed
60722000 tel retention mag cosmote ded
60722001 tel retention mag cosmote neded
60723000 tel other mag cosmote ded
8/11/2019 PL Accounts&Cost Elements Groups
45/89
60730000 ACCESORII TELEFOANE - DED
60730001 ACCESORII TELEFOANE - NEDED
60741000 CARTELE SIM PREPAID - DED
60741001 CARTELE SIM PREPAID - NEDED
60742000 CARTELE SIM POSTPAID - DED
60742001 CARTELE SIM POSTPAID - NEDED
60751000 PACHETE SIM (FARA TELEFON) PREPAID - DED
60751001 PACHETE SIM (FARA TELEFON) PREPAID - NEDED
60752000 PACHETE SIM (FARA TELEFON) POSTPAID - DED
60752001 PACHETE SIM (FARA TELEFON) POSTPAID - NEDED
60761000 PACHETE (CU TELEFOANE) PREPAID - DED
60761001 PACHETE (CU TELEFOANE) PREPAID - NEDED
60762000 PACHETE (CU TELEFOANE) POSTPAID - DED
60762001 PACHETE (CU TELEFOANE) POSTPAID - NEDED
60770000 SUBSIDIE - DED
60770001 SUBSIDIE - NEDED
61101000 CLADIRI DEDUCTIBILE
61101001 CLADIRI NEDEDUCTIBILE
61102000 INTRETINERE, REPARATII, SUPPORT SERVICES S ITE-URI DEDUC
61102001 INTRETINERE, REPARATII, SUPPORT SERVICES S ITE-URI NEDED
61103000 MIJLOACE DE TRANSP. DEDUCTIBILE
61103001 MIJLOACE DE TRANSP. NEDEDUCTIBILE
61104000 APARATURA BIROTICA DEDUCTIBILE
61104001 APARATURA BIROTICA NEDEDUCTIBILE
61105000 MOBILIER
61106000 ALTE REPARATII DEDUCTIBILE
61106001 ALTE REPARATII NEDEDUCTIBILE
61201000 REDEVENTELE DEDUCTIBILE
61201001 REDEVENTELE NEDEDUCTIBILE
61202000 LEASING DEDUCTIBILE
61202001 LEASING NEDEDUCTIBILE
61203000 CHIRII SP. CST DEDUCTIBILE
61203001 CHIRII SP. CST NEDEDUCTIBILE61204000 CHIRII SITE-URI DEDUCTIBILE
61204001 CHIRII SITE-URI NEDEDUCTIBILE
61205000 CHIRII APART-DEDUCTIBILE
61205001 CHIRII APART-NEDEDUCTIBILE
61206000 ALTE CHIRII DEDUCTIBILE
61206001 ALTE CHIRII NEDEDUCTIBILE
61301000 AUTO OBLIGATORIE DEDUCTIBILE
61301001 AUTO OBLIGATORIE NEDEDUCTIBILE
61302000 FACULT AUTO(CASCO) DEDUCTIBILE
61302001 FACULT AUTO(CASCO) NEDEDUCTIBILE
61304000 FACULT.ECHIPAMENTE & MARFURI DEDUCTIBILA
61304001 FACULT.ECHIPAMENTE& MARFURI NEDEDUCTIBILE
61305000 ASIGURARI PERSOANE DEDUCTIBILA TRAVEL
61305001 ASIGURARI PERSOANE NEDEDUCTIBILA TRAVEL
61306000 RASPUND.CIVILA GENER DEDUCTIBILA
61306001 RASPUND.CIVILA GENER NEDEDUCTIBILA
61307000 ASIG PENSIE PRIVATA DEDUCTIBILA
61307001 ASIG PENSIE PRIVATA NEDEDUCTIBILA
61308000 CHELTUIELI ASIG DE VIATA PERSOANE DEDUCTIBILE
61308001 CHELTUIELIASIG DE VIATA PEROSOANE NEDEDUCTIBILE
61309000 CHELTUIELI ASIG DE VIATA DEDUCTIBILE
61309001 CHELTUIELI ASIG DE VIATA NEDEDUCTIBILE
8/11/2019 PL Accounts&Cost Elements Groups
46/89
61401000 STUDII SI CERCETARI DEDUCTIBILE
61401001 STUDII SI CERCETARI NEDEDUCTIBILA
62201000 AVOCATI DEDUCTIBILE
62201001 AVOCATI NEDEDUCTIBILE
62202000 AUDITORI DEDUCTIBILE
62202001 AUDITORI NEDEDUCTIBILE
62203100 ACHIZITII CLIENTI DEDUCTIBILE
62203101 ACHIZITII CLIENTI NEDEDUCTIBILE
62203200 AIRTIME DEDUCTIBILE
62203201 AIRTIME NEDEDUCTIBILE
62203300 RETENTION DEDUCTIBILE
62203301 RETENTION NEDEDUCTIBILE
62203400 TARGET DEDUCTIBILE
62203401 TARGET NEDEDUCTIBILE
62203500 COOP BONUS DEDUCTIBILE
62203501 COOP BONUS NEDEDUCTIBILE
62203600 DESCHIDERE NOI MAGAZINE DEDUCTIBILE
62203601 DESCHIDERE NOI MAGAZINE NEDEDUCTIBILE
62203700 DEZACTIVARI DEDUCTIBILE
62203701 DEZACTIVARI NEDEDUCTIBILE
62203800 ALTE COMISIOANE DEALER DEDUCTIBILE
62203801 ALTE COMISIOANE DEALER NEDEDUCTIBILE
62203900 COMISIOANE ALTE SERV DEDUCTIBILA
62203901 COMISIOANE ALTE SERV NEDEDUCTIBIL
62301000 RECLAMA SI PUBLIC. DEDUCTIBILE
62301001 RECLAMA SI PUBLIC. NEDEDUCTIBILE
62302000 PROTOCOL DEDUCTIBILE
62302001 PROTOCOL NEDEDUCTIBILE
62303000 ALTE CH. MARKETING DEDUCTIBILE
62303001 ALTE CH. MARKETING NEDEDUCTIBILE
62303090 ALTE CHELTUIELI MARKETING AJUSTARI - DEDUCTIBIL
62303091 ALTE CHELTUIELI MARKETING AJUSTARI - NEDEDUCTIBIL
62401000 TRANSPORTUL OMEGA DEDUCTIBILE62401001 TRANSPORTUL OMEGA NEDEDUCTIBILE
62402000 TRANSPORTUL RAYCAP DEDUCTIBILE
62402001 TRANSPORTUL RAYCAP NEDEDUCTIBILE
62403000 TRANSPORT PERSONAL DEDUCTIBILE
62403001 TRANSPORT PERSONAL NEDEDUCTIBILE
62404000 TRANSPORT BUNURI DEDUCTIBILE
62404001 TRANSPORT BUNURI NEDEDUCTIBILE
62501000 CAZARE SI DEPL ADMIN DEDUCTIBILE
62501001 CAZARE SI DEPL ADMIN NEDEDUCTIBILE
62502000 CAZ SI DEPL SITE-URI DEDUCTIBILE
62502001 CAZ SI DEPL SITE-URI NEDEDUCTIBILE
62503000 DIURNA IN STRAINAT DEDUCTIBILE
62503001 DIURNA IN STRAINAT NEDEDUCTIBILE
62601000 POSTALE DEDUCTIBILE
62601001 POSTALE NEDEDUCTIBILE
62602000 TELECOMUNICATII DEDUCTIBILE
62602001 TELECOMUNICATII NEDEDUCTIBILE
62603000 CHELT.EXP FACT.ABONA DEDUCTIBILA
62603001 CHELT.EXP FACT.ABONA NEDEDUCTIBILE
62604000 TAXE RADIO+TV-DEDUCTIBILE
62604001 TAXE RADIO+TV-NEDEDUCTIBILE
62701000 COMIS OP.EF. DEDUCTIBILE
8/11/2019 PL Accounts&Cost Elements Groups
47/89
8/11/2019 PL Accounts&Cost Elements Groups
48/89
62826000 SERV CURIERAT DEDUCTIBIL
62826001 SERV CURIERAT NEDEDUCTIBIL
62827000 SERV CALL CENTER DEDUCTIBIL
62827001 SERV CALL CENTER NEDEDUCTIBIL
62828000 SERV STUDII PIATA DEDUCTIBIL
62828001 SERV STUDII PIATA NEDEDUCTIBIL
62829000 SERVICII PR DEDUCTIBIL
62829001 SERVICII PR NEDEDUCTIBIL
62830000 SERVICII CONSULTANTA DEDUCTIBIL
62830001 SERVICII CONSULTANTA NEDEDUCTIBIL
62831000 SERVICII OMEGA DEDUCTIBIL
62831001 SERVICII OMEGA NEDEDUCTIBIL
62832000 TAXE RACORDARE DEDUCTIBIL
62832001 TAXE RACORDARE NEDEDUCTIBIL
62833000 ALTE SERVICII DEDUCTIBIL
62833001 ALTE SERVICII NEDEDUCTIBIL
62834000 SERV COLOCARE ECHIP-DEDUCTIBILE
62835000 SERV MONITORIZ PRESA -DEDUCTIBILE
62834001 SERV COLOCARE ECHIP-NEDEDUCTIBILE
62835001 SERV MONITORIZ PRESA -NEDEDUCTIBILE
62836000 SERV TRADUCERI -DEDUCTIBILE
62836001 SERV TRADUCERI -NEDEDUCTIBILE
62837000 PREST SERV SITE- DEDUCTIBILE
62837001 PREST SERV SITE- NEDEDUCTIBILE
62838000 SERV MK (GLUME,TELEVOTING)- DEDUCTIBILE
62838001 SERV MK (GLUME,TELEVOTING)- NEDEDUCTIBILE
62839000 UTILITATI- DEDUCTIBILE
62839001 UTILITATI- NEDEDUCTIBILE
62840000 SERV CHARGE - DEDUCTIBILE
62840001 SERV CHARGE - NEDEDUCTIBILE
62841000 SERV AUDIO- DEDUCTIBILE
62841001 SERV AUDIO- NEDEDUCTIBILE
62842000 DREPT IMAGINE- DEDUCTIBILE62842001 DREPT IMAGINE- NEDEDUCTIBILE
62843000 INTERCOMPANY SUPPORT- DEDUCTIBILE
62843001 INTERCOMPANY SUPPORT- NEDEDUCTIBILE
62844000 COMISION CASH COLLECTION- DEDUCTIBILE
62844001 COMISION CASH COLLECTION- NEDEDUCTIBILE
62845000 SERVICII TRAINING SITE-URI-DEDUCTIBILE
62845001 SERVICII TRAINING SITE-URI-NEDEDUCTIBILE
62846000 SERVICE SHOW ROOM+URI CST DEDUCTIBILE
62846001 SERVICE SHOW ROOM+URI CST NEDEDUCTIBILE
62847000 PARTICIPARE CONFERINTE DEDUCTIBILE
62847001 PARTICIPARE CONFERINTE- NEDEDUCTIBILE
62848000 ALTE SERVICII EXPATI DEDUCTIBILE
62848001 ALTE SERVICII EXPATI NEDEDUCTIBILE
62849000 CONTENT COST DEDUCTIBILE
62849001 CONTENT COST NEDEDUCTIBILE
62850000 SERVICII I MODE DEDUCTIBILE
62850001 SERVICII I MODE NEDEDUCTIBILE
62851000 SERVICII COTIZATII ASOCIATII PROFESIONALE DEDUCTIBILE
62851001 SERVICII COTIZATII ASOCIATII PROFESIONALE NEDEDUCTIBILE
62852000 SERVICII MERCANTIZARE DEDUCTIBILE
62852001 SERVICII MERCANTIZARE NEDEDUCTIBILE
62853000 SERVICII RENOVARE MOBILIER DEDUCTIBILE
8/11/2019 PL Accounts&Cost Elements Groups
49/89
62853001 SERVICII RENOVARE MOBILIER NEDEDUCTIBILE
62854000 SERVICII IMPLEMENTARE MOBILIER DEDUCTIBILE
62854001 SERVICII IMPLEMENTARE MOBILIER NEDEDUCTIBILE
62855000 SERVICII AUTO DEDUCTIBILE
62855001 SERVICII AUTO NEDEDUCTIBILE
62856000 INTRETINERE HW & SW NETW ORK DEDUCTIBILE
62856001 INTRETINERE HW & SW NETW ORK NEDEDUCTIBILE
62857000 INTRETINERE HW & SW IT ADMIN DEDUCTIBILE
62857001 INTRETINERE HW & SW IT ADMIN NEDEDUCTIBILE
62858000 CHELT PORTARE DEDUCTIBILE
62858001 CHELT PORTARE NEDEDUCTIBILE
62859000 CHELT PUNERE LA DISPOZITIE PERSONAL DEDUCTIBILE
62859001 CHELT PUNERE LA DISPOZITIE PERSONAL NEDEDUCTIBILE
63501000 IMP CLAD PERS JURID DEDUCTIBILE
63501001 IMP CLAD PERS JURID NEDEDUCTIBILE
63502000 TAXE MIJL TRANSP DEDUCTIBILE
63502001 TAXE MIJL TRANSP NEDEDUCTIBILE
63503000 TX AV.AUT. CONS SITE DEDUCTIBILE
63503001 TX AV.AUT. CONS SITE NEDEDUCTIBILE
63504000 TX AFIS LOC PUBL(3%)
63505000 TAXE TIMBRU JUDICIAR DEDUCTIBILE
63505001 TAXE TIMBRU JUDICIAR NEDEDUCTIBILE
63506000 IMPOZITUL TERENURI DEDUCTIBILE
63506001 IMPOZITUL TERENURI NEDEDUCTIBILE
63507000 TAXA DE DRUM DEDUCTIBILA
63507001 TAXA DE DRUM NEDEDUCTIBILA
63508000 TVA BUN./ SERV GRAT. NEDEDUCTIBILE
63509000 FD SPECIAL SOLIDARIT DEDUCTIBILE
63509001 FD SPECIAL SOLIDARIT NEDEDUCTIBILE
63510000 COMIS.CAMERA_MUNCA DEDUCTIBILE
63510001 COMIS.CAMERA_MUNCA NEDEDUCTIBILE
63511000 TAXA GSM DEDUCTIBIL
63511001 TAXA GSM NEDEDUCTIBILE63512000 ALTE IMPOZITE SI TAX DEDUCTIBIL
63512001 ALTE IMPOZITE SI TAX NEDEDUCTIBIL
63513000 CHELT.AUT.MEDIU
63514000 TX PERMISE MUNCA DEDUCTIBILA
63514001 TX PERMISE MUNCA NEDEDUCTIBILA
63515000 TAXE PERMISE SEDERE N
63516000 DREPTURI DE UTILIZ MUZICA,IMAGINE-TAXE-DEDUCTIBILE
63516001 DREPTURI DE UTILIZ MUZICA,IMAGINE-TAXE-NEDEDUCTIBILE
63517000 CHELT IMPOZIT DIN PREMII SI CONCURSURI-DEDUCTIBIL
63517001 CHELT IMPOZIT DIN PREMII SI CONCURSURI-NEDEDUCTIBIL
64101000 SALARII TARIFARE EF. DEDUCTIBILE
64101001 SALARII TARIFARE EF. NEDEDUCTIBILA -PROVIZION
64102000 REMUNERATIE CONSILIU DE ADMINISTRATIE
64102001 REMUNERATIE CONSILIU DE ADMINISTRATIE-NEDEDUCTIBILE
64103000 REMUNERATIE ASIGURARI FACULTATIVE SANATATE-DED
64200000 TICHETE DE MASA DEDUCTIBILE
64200001 TICHETE DE MASA NEDEDUCTIBILA
64510100 CONTRIB UNIT ASG SOC DEDUCTIBILE
64510101 CONTRIB UNIT ASG SOC NEDEDUCTIBILA
64510200 CONTRIB UNIT SANAT DEDUCTIBILE
64510201 CONTRIB UNIT SANAT NEDEDUCTIBILA
64510300 CONTR.UNIT.ACC+BOLI DEDUCTIBILE
8/11/2019 PL Accounts&Cost Elements Groups
50/89
64510301 CONTR.UNIT.ACC+BOLI NEDEDUCTIBILA
64510400 CONTRIB UNITAT FNUAS DEDUCTIBILE
64510401 CONTRIB UNITAT FNUAS NEDEDUCTIBILA
64520100 CONTRIB UNIT SOMAJ DEDUCTIBILE
64520101 CONTRIB UNIT SOMAJ NEDEDUCTIBILA
64530100 CONTRIB.ANGAJATOR DEDUCTIBILE
64530101 CONTRIB.ANGAJATOR NEDEDUCTIBILA
64580100 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- DEDUC
64580101 ALTE CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA- NEDED
64580201 CHELT PRIV ASIGURARILE SI PROTECTIA SOCIALA PROVIZION- N
65401000 PIERDERI DIN CESIUNE DE CREANTE
65810100 DESPAGUBIRI, AMENZI DEDUCTIBILE
65810101 DESPAGUBIRI, AMENZI NEDEDUCTIBILE
65810200 AMENZI DEDUCTIBILE
65810201 AMENZI NEDEDUCTIBILE
65810300 PENALITATI DEDUCTIBILE
65810301 PENALITATI NEDEDUCTIBILE
65810400 MAJORARI INTIRZIERE DEDUCTIBILE
65810401 MAJORARI INTIRZIERE NEDEDUCTIBILE
65820100 DONATII SI SUBVENTII DEDUCTIBILE
65820101 DONATII SI SUBVENTII NEDEDUCTIBILE
65820200 SPONSORIZARI DEDUCTIBILE
65820201 SPONSORIZARI NEDEDUCTIBILE
65820300 MATERIALE GRATUITE DEDUCTIBILE
65820301 MATERIALE GRATUITE NEDEDUCTIBILE
65820400 CHELTUIELI BURSE PRIVATE-NEDEDUCTIBILE
65830100 CHELTUIELI PRIVIND A DEDUCTIBILE
65830101 CHELTUIELI PRIVIND A NEDEDUCTIBILE
65880100 PIERDERI DEBITORI DI DEDUCTIBILE
65880101 PIERDERI DEBITORI DI NEDEDUCTIBILE
65880200 ALTE CHELT EXCEPTION DEDUCTIBILE
65880201 ALTE CHELT EXCEPTION NEDEDUCTIBILE
65880290 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - DEDUCTIBIL65880291 ALTE CHELTUIELI EXCEPTIONALE AJUSTARI - NEDEDUCTIBIL
66501000 DIFERENTE NEFAV.CURS DEDUCTIBILE
66501001 DIFERENTE NEFAV.CURS N EDEDUCTIBILE
66601000 DOBANZI DEDUCTIBILE
66601001 DOBANZI NEDEDUCTIBILE
66602000 DOBANZI RATE(LEASING DEDUCTIBILE
66602001 DOBANZI RATE(LEASING NEDEDUCTIBILE
66603000 DOBANZI IMPRUMUTURI EXTERNE-DEDUCTIBILE
66603001 DOBANZI IMPRUMUTURI EXTERNE-NEDEDUCTIBILE
66701000 SCONTURILE ACORDATE DEDUCTIBILE
66701001 SCONTURILE ACORDATE NEDEDUCTIBILE
67100000 EXTRAORDIN OP GEST
67200000 OPERATIUNI CAPITAL
68110100 IMOBILIZ NECORP DEDUCTIBILE
68110101 IMOBILIZ NECORP NEDEDUCTIBILE
68110200 IMOBILIZ CORPORALE DEDUCTIBILE
68110201 IMOBILIZ CORPORALE NEDEDUCTIBILE
68120100 PROVIZ RISC/CH DEDUCTIBILE
68120101 PROVIZ RISC/CH NEDEDUCTIBILE
68120200 ALTE PROVIZ
68120201 PROV BONUS ANUAL NEDEDUCTIBIL
68120401 PROVIZION AMORT RETEA NEDEDUCTIBIL
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68130100 IMOBILIZ NECORP
68130200 IMOBILIZ CORPORALE
68130300 IMOBILIZ IN CURS
68140100 STOCURI
68140200 PROVIZION CREANTE DEDUCTIBILE
68140201 CREANTELOR NEDEDUCTIBILE
68630000 RISC/CHELT FINANC
68640100 IMOBILIZ FINANCIARE
68640200 CREANTE
69100000 IMPOZITUL PE PROFIT
70411100 VENIT INTERC.FIX POST PAID
70411200 VENIT INTERCON MOBIL POST PAID
70411300 SMS POST PAID
70411400 VENIT VODAFONE POST PAID
70412100 VENIT INTERC.FIX PRE PAID
70412200 VENIT INTERCON MOBIL PRE PAID
70412300 SMS PRE PAID
70420100 ABONAM. PERS FIZICE
70420110 INTERNET DATA REVENUE
70422110 CONV NAT. IN RETEA
70422120 CONV NAT AFARA RETEA
70422130 CONV.NAT.AF.RET.FIX
70422200 CONVORBIRI INTERNAT
70422300 CONVORBIRI ROAMING
70423000 VENITURI SMS
70424000 MESAGERIE VOCALA
70425000 ALTE SERVICII
70426000 ALTE CREDITE
70427000 VENITURI-TAXA REZILE
70428000 VENITURI-DEZACTIVARI
70429000 WAP GPRS
70431000 AB. PERS JURID
70431100 INTERNET DATA REVENUE70432110 CONV. NAT. IN RETEA
70432120 CONV NAT AFARA RETEA
70432130 CONV.NAT.AF.RET.FIX
70432200 CONVORBIRI INTERNAT
70432300 CONVORBIRI ROAMING
70433000 VENITURI SMS
70434000 MESAGERIE VOCALA
70435000 ALTE SERVICII
70436000 ALTE CREDITE
70437000 VENITURI TAXA REZILE
70438000 VENITURI DEZACTIVARI
70439000 WAP GPRS
70441110 CONV NAT. IN RETEA
70441120 CONV NAT AFARA RETEA
70441130 CONV.NAT.AF.RET.FIX
70441200 CONVORBIRI INTERNAT
70441300 CONVORBIRI ROAMING
70441400 VENITURI SMS
70441500 MESAGERIE VOCALA
70441600 ALTE SERVICII
70441700 ALTE CREDITE
70441800 WAP GPRS
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70441900 INTERNET DATA REVENUE
70442110 CONV NAT. IN RETEA
70442120 CONV NAT AFARA RETEA
70442130 CONV.NAT.AF.RET.FIX
70442200 CONVORBIRI INTERNAT
70442300 CONVORBIRI ROAMING
70442400 VENITURI SMS
70442500 MESAGERIE VOCALA
70442600 ALTE SERVICII
70442700 ALTE CREDITE
70442800 WAP GPRS
70442900 INTERNET DATA REVENUE
70450000 VENITURI ROAMING
70460000 ALTE VENITURI
70470000 VENITURI SMS
70480000 VENITURI MAJORARI
70490000 VENITURI TAXA PORTARE OPERATORI TEL. MOBILA
70600000 VEN.REDEVENTE,CHIRII
70710000 VOUCHER
70720000 TELEFOANE
70721000 vz telefoane acquisition mag COSMOTE
70722000 vz telefoane retention mag cosmote
70723000 vz telefoane other mag cosmote
70730000 ACCESORII TELEFOANE
70741000 CARTELE SIM PREPAID
70742000 CARTELE SIM POSTPAID
70751000 PACHETE SIM (FARA TELEFON) PREPAID
70752000 PACHETE SIM (FARA TELEFON) POSTPAID
70761000 PACHETE (CU TELEFOANE) PREPAID
70762000 PACHETE (CU TELEFOANE) POSTPAID
70810000 MANAGEMENT FEE
70820000 VENITURI DIN ALTE ACTIVITATI
74100000 SUBVENTII DE EXPLOAT75400000 CREANTE REACTIVATE
75810000 VEN DES, AM, PENALIT
75820000 VEN DONATII,SUBV PRI
75830000 VEN VZ ACTIV, A OP C
75840000 VEN SUBV PT INVEST
75880000 ALTE VEN DIN EXPLOAT
75880090 ALTE VENITURI DIN EXPLOATARE AJUSTARI
76100000 VENIT PARTICIPATII
76200000 VEN INVES TERM SCURT
76300000 CREANTE IMOBILIZATE
76400000 TITLURI PLASAMENT
76510000 DIFERENTE DE CURS
76610000 DOBANZI
76700000 SCONTURI OBTINUTE
76800000 ALTE FINANCIARE
77100000 DESPAG SI PENALIZ
78110000 VEN DIN AJUST PT DEPREC IMOB
78120000 VEN DIN PROVIZIOANE
78130000 VEN DIN PROVIZIOANE SALARII
78140000 VEN DIN AJUST PT DEPREC ACTIVELOR CIRC
78180000 ALTE EXCEPT GEST
78630000 DEPREC IMOB FINAN
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78640000 DEPREC ACTIVE CIRC
90000628 Other expenses - direct sales Germanos
90006991 stock option plan
90007911 deffered tax asset
90007991 prepaid discount
90007992 postpaid discount
90007993 handset discount
90062305 Subscribers contests rewards
90062867 R&M
96220305 coop bonus
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EN Description NEW
Raw materials 60100000
Auxiliary materials - adjustments - deductible 60200090
Auxiliary materials - adjustments - nondeductible 60200091
Auxiliary materials - deductible 60210100
Auxiliary materials - nondeductible 60210101
Auxiliary materials - network fuel - deductible 60220000
Auxiliary materials - network fuel - nondeductible 60220001
Spare parts - cars - deductible 60240100
Spare parts - cars - nondeductible 60240101
Other consumables - special forms - deductible 60280300
Other consumables - special forms - nondeductible 60280301
Other consumables - deductible 60280800
Other consumables - nondeductible 60280801
Materials in the form of petty inventory - adjustments - deductible 60300090
Materials in the form of petty inventory - adjustments - nondedcutible 60300091
Materials in the form of petty inventory - protection equipment 60306000
Materials in the form of petty inventory - work equipment 60307000
Materials in the form of petty inventory - furniture Cosmote - deductible 60308000
Materials in the form of petty inventory - furniture Cosmote - nondeductible 60308001
Materials in the form of petty inventory - furniture dealers - deductible 60309000Materials in the form of petty inventory - furniture dealers - nondeductible 60309001
Materials in the form of petty inventory - other - deductible 60311000
Materials in the form of petty inventory - other - nondeductible 60311001
Materials in the form of petty inventory - phones - deductible 60314000
Materials in the form of petty inventory - phones - nondeductible 60314001
Materials not stored - adjustments - deductible 60400090
Materials not stored - adjustments - nondeductible 60400091
Materials not stored - other - deductible 60401000
Materials not stored - other - nondeductible 60401001
Materials not stored - fuel for sites - deductible 60402000
Materials not stored - fuel for sites - nondeductible 60402001
Materials not stored - fuel for admin - deductible 60403000Materials not stored - fuel for admin - nondeductible 60403001
Electricity, heating and water - deductible 60501000
Electricity, heating and water - nondeductible 60501001
Electricity, heating and water - energy sites - deductible 60502000
Electricity, heating and water - energy sites - nondeductible 60502001
Electricity, heating and water - other utilities - deductible 60503000
Electricity, heating and water - other utilities- nondeductible 60503001
Electricity, heating and water - gas - deductible 60504000
Electricity, heating and water - gas - nondeductible 60504001
Electricity, heating and water - water - deductible 60505000
Electricity, heating and water - water - nondeductible 60505001
COGS - adjustments - deductible 60700090
COGS - adjustments - nondeductible 60700091
COGS - Vouchers - deductible 60710000
COGS - Vouchers - nondeductible 60710001
COGS - Handsets - deductible 60720000
COGS - Handsets - nondeductible 60720001
COGS - Handsets - Cosmote stores aquisition - deductible 60721000
COGS - Handsets - Cosmote stores aquisition - nondeductible 60721001
COGS - Handsets - Cosmote stores retention - deductible 60722000
COGS - Handsets - Cosmote stores retention - nondeductible 60722001
COGS - Handsets - Cosmote stores - other - deductible 60723000
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COGS - Phone accessories - deductible 60730000
COGS - Phone accessories - nondeductible 60730001
COGS - SIM cards - PREPAID - deductible 60741000
COGS - SIM cards - PREPAID - nondeductible 60741001
COGS - SIM cards - POSTPAID - deductible 60742000
COGS - SIM cards - POSTPAID - nondeductible 60742001
COGS - SIM Packages (no handset) - PREPAID - deductible 60751000
COGS - SIM Packages (no handset) - PREPAID - nondeductible 60751001
COGS - SIM Packages (no handset) - POSTPAID - deductible 60752000
COGS - SIM Packages (no handset) - POSTPAID - nondeductible 60752001
COGS - Packages (with handsets) PREPAID - deductible 60761000
COGS - Packages (with handsets) PREPAID - nondeductible 60761001
COGS - Packages (with handsets) POSTPAID - deductible 60762000
COGS - Packages (with handsets) POSTPAID - nondeductible 60762001
COGS - Subsidy - deductible 60770000
COGS - Subsidy - nondeductible 60770001
Maintenance and repair expenses - buildings - deductible 61101000
Maintenance and repair expenses - buildings - nondeductible 61101001
Maintenance and repair expenses - support services - sites - deductible 61102000
Maintenance and repair expenses - support services - sites - nondeductible 61102001
Maintenance and repair works - cars - deductible 61103000Maintenance and repair works - cars - nondeductible 61103001
Maintenance and repair works - office equipment - deductible 61104000
Maintenance and repair works - office equipment - nondeductible 61104001
Maintenance and repair works - furniture 61105000
Maintenance and repair works - other - deductible 61106000
Maintenance and repair works - other - nondeductible 61106001
Royalties expenses - deductible 61201000
Royalties expenses - nondeductible 61201001
Leasing expenses - deductible 61202000
Leasing expenses - nondeductible 61202001
Rent expenses - shops - deductible 61203000
Rent expenses - shops - nondeductible 61203001Rent expenses - sites - deductible 61204000
Rent expenses - sites - nondeductible 61204001
Rent expenses - apartments - deductible 61205000
Rent expenses - apartments - nondeductible 61205001
Rent expenses - other - deductible 61206000
Rent expenses - other - nondeductible 61206001
Insurance premiums - mandatory insurance cars - deductible 61301000
Insurance premiums - mandatory insurance cars - nondeductible 61301001
Insurance premiums - damage insurance cars - deductible 61302000
Insurance premiums - damage insurance cars - nondeductible 61302001
Insurance premiums - equipments and commodities - deductible 61304000
Insurance premiums - equipments and commodities - nondeductible 61304001
Insurance premiums - persons - travel - deductible 61305000
Insurance premiums - persons - travel - nondeductible 61305001
Insurance premiums - mandatory insurance company - deductible 61306000
Insurance premiums - mandatory insurance company- nondeductible 61306001
Insurance premiums - private retirement funds - deductible 61307000
Insurance premiums - private retirement funds - nondeductible 61307001
Insurance premiums - persons - life insurance - deductible 61308000
Insurance premiums - persons - life insurance - nondeductible 61308001
Insurance premiums - life insurance - deductible 61309000
Insurance premiums - life insurance - nondeductible 61309001
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Research expenses - deductible 61401000
Research expenses - nondeductible 61401001
Commissions and fees - lawyers - deductible 62201000
Commissions and fees - lawyers - nondeductible 62201001
Commissions and fees - auditors - deductible 62202000
Commissions and fees - auditors - nondeductible 62202001
Commissions and fees - dealers - clients acquisitions- deductible 62203100
Commissions and fees - dealers - clients acquisitions- nondeductible 62203101
Commissions and fees - dealers - airtime bonus - deductible 62203200
Commissions and fees - dealers - airtime bonus - nondeductible 62203201
Commissions and fees - dealers - retention bonus - deductible 62203300
Commissions and fees