[ADD] Added romanian accounting

bzr revid: nicolas.vanhoren@openerp.com-20101026075225-thzbib96q6nk96jk
author: nvi-openerp <nicolas.vanhoren@openerp.com> 2010-10-26 09:52:25 +0200
committer: nvi-openerp <nicolas.vanhoren@openerp.com> 2010-10-26 09:52:25 +0200
commit: afa0eb01005f15c1c8e11a2e794a54eb48b71bc8 (patch)
tree: 40db48c22932fbcb6376309c2ca18db0c16f5ae7 /addons
parent: 86f9411c30865c23a4025fcefcf070cad2b22df2 (diff)
8 files changed, 4792 insertions, 0 deletions
diff --git a/addons/l10n_ro/__init__.py b/addons/l10n_ro/__init__.py
new file mode 100644
index 00000000000..81d74690925
--- /dev/null
+++ b/addons/l10n_ro/__init__.py
@@ -0,0 +1,24 @@
+# -*- encoding: utf-8 -*-
+##############################################################################
+#
+#    OpenERP, Open Source Management Solution	
+#    Copyright (C) 2009 Fil System (<http://www.filsystem.ro>). All Rights Reserved
+#    $Id$
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU General Public License as published by
+#    the Free Software Foundation, either version 3 of the License, or
+#    (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU General Public License for more details.
+#
+#    You should have received a copy of the GNU General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+import res_partner
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
+
diff --git a/addons/l10n_ro/__terp__.py b/addons/l10n_ro/__terp__.py
new file mode 100644
index 00000000000..adbb3d98adf
--- /dev/null
+++ b/addons/l10n_ro/__terp__.py
@@ -0,0 +1,36 @@
+# -*- encoding: utf-8 -*-
+##############################################################################
+#
+#    OpenERP, Open Source Management Solution	
+#    Copyright (C) 2009 (<http://www.filsystem.ro>). All Rights Reserved
+#    $Id$
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU General Public License as published by
+#    the Free Software Foundation, either version 3 of the License, or
+#    (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU General Public License for more details.
+#
+#    You should have received a copy of the GNU General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+{
+    "name" : "Romania - Chart of Accounts",
+    "version" : "1.1",
+    "author" : "filsys",
+    "website": "http://www.filsystem.ro",
+    "category" : "Localisation/Account Charts",
+    "depends" : ["account_chart", 'base_vat'],
+    "description": "This is the module to manage the accounting chart, VAT structure and Registration Number for Romania in Open ERP.",
+    "demo_xml" : [],
+    "update_xml" : ['partner_view.xml','account_tax_code.xml','account_chart.xml','account_tax.xml','l10n_chart_ro_wizard.xml'],
+    "active": False,
+    "installable": True
+}
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
+
diff --git a/addons/l10n_ro/account_chart.xml b/addons/l10n_ro/account_chart.xml
new file mode 100644
index 00000000000..0c490ada590
--- /dev/null
+++ b/addons/l10n_ro/account_chart.xml
@@ -0,0 +1,4400 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+<data noupdate="1">
+
+	<!-- Account Types -->
+	
+	    <record model="account.account.type" id="account_type_receivable" >
+	      <field name="name">Receivable</field>
+	      <field name="code">receivable</field>
+	      <field name="close_method">unreconciled</field>
+	    </record>
+
+	   <record model="account.account.type" id="account_type_stocks" >
+	      <field name="name">Stocks</field>
+	      <field name="code">stocks</field>
+	      <field name="close_method">balance</field>
+	    </record>
+
+	    <record model="account.account.type" id="account_type_payable" >
+	      <field name="name">Payable</field>
+	      <field name="code">payable</field>
+	      <field name="close_method">unreconciled</field>
+	    </record>
+
+	    <record model="account.account.type" id="account_type_view">
+	      <field name="name">View</field>
+	      <field name="code">view</field>
+	      <field name="close_method">none</field>
+	    </record>
+
+	    <record model="account.account.type" id="account_type_income" >
+	      <field name="name">Income</field>
+	      <field name="code">income</field>
+	      <field name="close_method">none</field>
+	    </record>
+
+	    <record model="account.account.type" id="account_type_expense">
+	      <field name="name">Expense</field>
+	      <field name="code">expense</field>
+	      <field name="close_method">none</field>
+	    </record>
+
+	    <record model="account.account.type" id="account_type_tax">
+	      <field name="name">Tax</field>
+	      <field name="code">tax</field>
+	      <field name="close_method">unreconciled</field>
+	    </record>
+
+	    <record model="account.account.type" id="account_type_cash">
+	      <field name="name">Cash</field>
+	      <field name="code">cash</field>
+	      <field name="close_method">balance</field>
+	    </record>
+
+	    <record model="account.account.type" id="account_type_asset">
+	      <field name="name">Asset</field>
+	      <field name="code">asset</field>
+	      <field name="close_method">balance</field>
+	    </record>
+
+	    <record model="account.account.type" id="account_type_equity"> <!-- de capital -->
+	      <field name="name">Equity</field>
+	      <field name="code">equity</field>
+	      <field name="close_method">balance</field>
+	    </record>
+
+            <record model="account.account.type" id="account_type_liability"> <!-- datorii -->
+              <field name="name">Liability</field>
+              <field name="code">liability</field>
+              <field name="close_method">balance</field>
+            </record>
+
+            <record model="account.account.type" id="account_type_provision">
+              <field name="name">Provisions</field>
+              <field name="code">provision</field>
+              <field name="close_method">balance</field>
+            </record>
+
+        <record id="account_type_immobilization" model="account.account.type">
+            <field name="name">Immobilization</field>
+            <field name="code">immobilization</field>
+            <field name="close_method">balance</field>
+        </record>
+
+
+<!-- 803,804,805,89 -->
+            <record model="account.account.type" id="account_type_special">
+              <field name="name">Special</field>
+              <field name="code">special</field>
+              <field name="close_method">none</field>
+            </record>
+<!-- 801,802 -->
+            <record model="account.account.type" id="account_type_commitment">
+              <field name="name">Commitment</field>         
+              <field name="code">commitment</field>
+              <field name="close_method">balance</field>
+            </record>
+	    
+	<!-- Account Templates -->
+
+    <record id="pcg_0" model="account.account.template">
+      <field name="name">Plan de conturi general</field>
+      <field name="code">0</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+    </record>
+
+    <record id="pcg_1financiare" model="account.account.template">
+      <field name="name">Conturi financiare</field>
+      <field name="code">Clasele 1-7</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_0"/>
+    </record>
+
+    <record id="pcg_8extrabilant" model="account.account.template">
+      <field name="name">Conturi in afara bilantului</field>
+      <field name="code">Clasele 8-9</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_0"/>
+    </record>
+
+    <record id="pcg_Clasele_1_5" model="account.account.template">
+      <field name="name">Conturi de bilant</field>
+      <field name="code">Clasele 1-5</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_1financiare"/>
+    </record>
+
+    <record id="pcg_Clasa_1" model="account.account.template">
+      <field name="name">Conturi de capitaluri</field>
+      <field name="code">Clasa 1</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="note">Capitaluri proprii, alte fonduri proprii, imprumuturi si datorii asimilate</field>
+
+      <field name="parent_id" ref="pcg_Clasele_1_5"/>
+    </record>
+
+    <record id="pcg_10" model="account.account.template">
+      <field name="name">Capital si rezerve</field>
+      <field name="code">10</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_1"/>
+    </record>
+
+    <record id="pcg_101" model="account.account.template">
+      <field name="name">Capital</field>
+      <field name="code">101</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="note">in functie de forma juridica a entitatii se inscrie: capital social, patrimoniul regiei,etc.</field>
+      <field name="parent_id" ref="pcg_10"/>
+    </record>
+
+    <record id="pcg_1011" model="account.account.template">
+      <field name="name">Capital subscris nevarsat</field>
+      <field name="code">1011</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_101"/>
+    </record>
+
+    <record id="pcg_1012" model="account.account.template">
+      <field name="name">Capital subscris varsat</field>
+      <field name="code">1012</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_101"/>
+    </record>
+
+    <record id="pcg_1015" model="account.account.template">
+      <field name="name">Patrimoniul regiei</field>
+      <field name="code">1015</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_101"/>
+    </record>
+
+    <record id="pcg_1016" model="account.account.template">
+      <field name="name">Patrimoniul public</field>
+      <field name="code">1016</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_101"/>
+    </record>
+
+    <record id="pcg_104" model="account.account.template">
+      <field name="name">Prime de capital</field>
+      <field name="code">104</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_10"/>
+    </record>
+
+    <record id="pcg_1041" model="account.account.template">
+      <field name="name">Prime de emisiune</field>
+      <field name="code">1041</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_104"/>
+    </record>
+
+    <record id="pcg_1042" model="account.account.template">
+      <field name="name">Prime de fuziune/divizare</field>
+      <field name="code">1042</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_104"/>
+    </record>
+
+    <record id="pcg_1043" model="account.account.template">
+      <field name="name">Prime de aport</field>
+      <field name="code">1043</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_104"/>
+    </record>
+
+    <record id="pcg_1044" model="account.account.template">
+      <field name="name">Prime de conversie a obligatiunilor in actiuni</field>
+      <field name="code">1044</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_104"/>
+    </record>
+
+    <record id="pcg_105" model="account.account.template">
+      <field name="name">Rezerve din reevaluare</field>
+      <field name="code">105</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_10"/>
+    </record>
+
+    <record id="pcg_106" model="account.account.template">
+      <field name="name">Rezerve</field>
+      <field name="code">106</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_10"/>
+    </record>
+
+    <record id="pcg_1061" model="account.account.template">
+      <field name="name">Rezerve legale</field>
+      <field name="code">1061</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_106"/>
+    </record>
+
+    <record id="pcg_1063" model="account.account.template">
+      <field name="name">Rezerve statutare sau contractuale</field>
+      <field name="code">1063</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_106"/>
+    </record>
+
+    <record id="pcg_1064" model="account.account.template">
+      <field name="name">Rezerve de valoare justa</field>
+      <field name="code">1064</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
+      <field name="parent_id" ref="pcg_106"/>
+    </record>
+
+    <record id="pcg_1065" model="account.account.template">
+      <field name="name">Rezerve reprezentand surplusul realizat din rezerve din reevaluare</field>
+      <field name="code">1065</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_106"/>
+    </record>
+
+    <record id="pcg_1068" model="account.account.template">
+      <field name="name">Alte rezerve</field>
+      <field name="code">1068</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_106"/>
+    </record>
+
+    <record id="pcg_107" model="account.account.template">
+      <field name="name">Rezerve din conversie</field>
+      <field name="code">107</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
+      <field name="parent_id" ref="pcg_10"/>
+    </record>
+
+    <record id="pcg_108" model="account.account.template">
+      <field name="name">Interese minoritare</field>
+      <field name="code">108</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
+
+      <field name="parent_id" ref="pcg_10"/>
+    </record>
+
+    <record id="pcg_1081" model="account.account.template">
+      <field name="name">Interese minoritare - rezultatul exercitiului financiar</field>
+      <field name="code">1081</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_108"/>
+    </record>
+
+    <record id="pcg_1082" model="account.account.template">
+      <field name="name">Interese minoritare - alte capitaluri proprii</field>
+      <field name="code">1082</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_108"/>
+    </record>
+
+    <record id="pcg_109" model="account.account.template">
+      <field name="name">Actiuni proprii</field>
+      <field name="code">109</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_10"/>
+    </record>
+
+    <record id="pcg_1091" model="account.account.template">
+      <field name="name">Actiuni proprii detinute pe termen scurt</field>
+      <field name="code">1091</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_asset"/>
+      <field name="parent_id" ref="pcg_109"/>
+    </record>
+
+    <record id="pcg_1092" model="account.account.template">
+      <field name="name">Actiuni proprii detinute pe termen lung</field>
+      <field name="code">1092</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_asset"/>
+      <field name="parent_id" ref="pcg_109"/>
+    </record>
+
+    <record id="pcg_11" model="account.account.template">
+      <field name="name">REZULTATUL REPORTAT</field>
+      <field name="code">11</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_Clasa_1"/>
+    </record>
+
+    <record id="pcg_117" model="account.account.template">
+      <field name="name">Rezultatul reportat</field>
+      <field name="code">117</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_11"/>
+    </record>
+
+    <record id="pcg_1171" model="account.account.template">
+      <field name="name">Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperitã</field>
+      <field name="code">1171</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_117"/>
+    </record>
+
+    <record id="pcg_1172" model="account.account.template">
+      <field name="name">Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai puþin IAS 29</field>
+      <field name="code">1172</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="note">Acest cont apare doar la agentii economici care au aplicat Reglementarile contabile aprobate prin OMFP nr. 94/2001 si panã la inchiderea soldului acestui cont</field>
+      <field name="parent_id" ref="pcg_117"/>
+    </record>
+
+    <record id="pcg_1174" model="account.account.template">
+      <field name="name">Rezultatul reportat provenit din corectarea erorilor contabile</field>
+      <field name="code">1174</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_117"/>
+    </record>
+
+    <record id="pcg_1176" model="account.account.template">
+      <field name="name">Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene</field>
+      <field name="code">1176</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_117"/>
+    </record>
+
+
+    <record id="pcg_12" model="account.account.template">
+      <field name="name">REZULTATUL EXERCItIULUI FINANCIAR</field>
+      <field name="code">12</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_Clasa_1"/>
+    </record>
+
+    <record id="pcg_121" model="account.account.template">
+      <field name="name">Profit sau pierdere</field>
+      <field name="code">121</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_12"/>
+    </record>
+
+    <record id="pcg_129" model="account.account.template">
+      <field name="name">Repartizarea profitului</field>
+      <field name="code">129</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_12"/>
+    </record>
+
+    <record id="pcg_13" model="account.account.template">
+      <field name="name">SUBVENtII PENTRU INVESTItII</field>
+      <field name="code">13</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_1"/>
+    </record>
+
+    <record id="pcg_131" model="account.account.template">
+      <field name="name">Subventii guvernamentale pentru investitii</field>
+      <field name="code">131</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+
+      <field name="parent_id" ref="pcg_13"/>
+    </record>
+
+    <record id="pcg_132" model="account.account.template">
+      <field name="name">imprumuturi nerambursabile cu caracter de subventii pentru investitii </field>
+      <field name="code">132</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_13"/>
+    </record>
+
+    <record id="pcg_133" model="account.account.template">
+      <field name="name">Donatii pentru investitii</field>
+      <field name="code">133</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_13"/>
+    </record>
+
+    <record id="pcg_134" model="account.account.template">
+      <field name="name">Plusuri de inventar de natura imobilizarilor</field>
+      <field name="code">134</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_13"/>
+    </record>
+
+    <record id="pcg_138" model="account.account.template">
+      <field name="name">Alte sume primite cu caracter de subventii pentru investitii</field>
+      <field name="code">138</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_equity"/>
+      <field name="parent_id" ref="pcg_13"/>
+    </record>
+
+    <record id="pcg_14" model="account.account.template">
+      <field name="name">CasTIGURI SAU PIERDERI LEGATE DE EMITEREA,RaSCUMP.,VaNZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII</field>
+      <field name="code">14</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_1"/>
+    </record>
+
+    <record id="pcg_141" model="account.account.template">
+      <field name="name">Castiguri</field>
+      <field name="code">141</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_provision"/>
+      <field name="parent_id" ref="pcg_14"/>
+    </record>
+
+    <record id="pcg_149" model="account.account.template">
+      <field name="name">Pierderi</field>
+      <field name="code">149</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_provision"/>
+      <field name="parent_id" ref="pcg_14"/>
+    </record>
+
+
+    <record id="pcg_15" model="account.account.template">
+      <field name="name">PROVIZIOANE</field>
+      <field name="code">15</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_1"/>
+    </record>
+
+    <record id="pcg_151" model="account.account.template">
+      <field name="name">Provizioane</field>
+      <field name="code">151</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_15"/>
+    </record>
+
+    <record id="pcg_1511" model="account.account.template">
+      <field name="name">Provizioane pentru litigii</field>
+      <field name="code">1511</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_provision"/>
+      <field name="parent_id" ref="pcg_151"/>
+    </record>
+
+    <record id="pcg_1512" model="account.account.template">
+      <field name="name">Provizioane pentru garantii acordate clientilor</field>
+      <field name="code">1512</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_provision"/>
+      <field name="parent_id" ref="pcg_151"/>
+    </record>
+
+    <record id="pcg_1513" model="account.account.template">
+      <field name="name">Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea</field>
+      <field name="code">1513</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_provision"/>
+      <field name="note">Acest cont apare doar la agentii economici care au aplicat Reglementarile contabile aprobate prin OMFP nr. 94/2001 si pana la scoaterea din evidenta a imobilizarilor corporale in valoarea carora au fost incluse aceste provizioane. Ca urmare, aceste provizioane nu se mai pot constitui in baza prezentelor reglementari.</field>
+      <field name="parent_id" ref="pcg_151"/>
+    </record>
+
+    <record id="pcg_1514" model="account.account.template">
+      <field name="name">Provizioane pentru restructurare</field>
+      <field name="code">1514</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_provision"/>
+      <field name="parent_id" ref="pcg_151"/>
+    </record>
+
+    <record id="pcg_1515" model="account.account.template">
+      <field name="name">Provizioane pentru pensii si obligatii similare</field>
+      <field name="code">1515</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_provision"/>
+      <field name="parent_id" ref="pcg_151"/>
+    </record>
+
+    <record id="pcg_1516" model="account.account.template">
+      <field name="name">Provizioane pentru impozite</field>
+      <field name="code">1516</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_provision"/>
+      <field name="parent_id" ref="pcg_151"/>
+    </record>
+
+    <record id="pcg_1518" model="account.account.template">
+      <field name="name">Alte provizioane</field>
+      <field name="code">1518</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_provision"/>
+      <field name="parent_id" ref="pcg_151"/>
+    </record>
+
+    <record id="pcg_16" model="account.account.template">
+      <field name="name">imprumuturi si datorii asimilate</field>
+      <field name="code">16</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_1"/>
+    </record>
+
+    <record id="pcg_161" model="account.account.template">
+      <field name="name">imprumuturi din emisiuni de obligatiuni</field>
+      <field name="code">161</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_16"/>
+    </record>
+
+    <record id="pcg_1614" model="account.account.template">
+      <field name="name">imprumuturi externe din emisiuni de obligatiuni garantate de stat</field>
+      <field name="code">1614</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_161"/>
+    </record>
+
+    <record id="pcg_1615" model="account.account.template">
+      <field name="name">imprumuturi externe din emisiuni de obligatiuni garantate de banci</field>
+      <field name="code">1615</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_161"/>
+    </record>
+
+    <record id="pcg_1617" model="account.account.template">
+      <field name="name">imprumuturi interne din emisiuni de obligatiuni garantate de stat</field>
+      <field name="code">1617</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_161"/>
+    </record>
+
+    <record id="pcg_1618" model="account.account.template">
+      <field name="name">Alte imprumuturi din emisiuni de obligatiuni</field>
+      <field name="code">1618</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_161"/>
+    </record>
+
+    <record id="pcg_162" model="account.account.template">
+      <field name="name">Credite bancare pe termen lung</field>
+      <field name="code">162</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_16"/>
+    </record>
+
+    <record id="pcg_1621" model="account.account.template">
+      <field name="name">Credite bancare pe termen lung</field>
+      <field name="code">1621</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_162"/>
+    </record>
+
+    <record id="pcg_1622" model="account.account.template">
+      <field name="name">Credite bancare pe termen lung nerambursate la scadenta</field>
+      <field name="code">1622</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_162"/>
+    </record>
+
+    <record id="pcg_1623" model="account.account.template">
+      <field name="name">Credite externe guvernamentale</field>
+      <field name="code">1623</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_162"/>
+    </record>
+
+    <record id="pcg_1624" model="account.account.template">
+      <field name="name">Credite bancare externe garantate de stat</field>
+      <field name="code">1624</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_162"/>
+    </record>
+
+    <record id="pcg_1625" model="account.account.template">
+      <field name="name">Credite bancare externe garantate de banci</field>
+      <field name="code">1625</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_162"/>
+    </record>
+
+    <record id="pcg_1626" model="account.account.template">
+      <field name="name">Credite de la trezoreria statului</field>
+      <field name="code">1626</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_162"/>
+    </record>
+
+    <record id="pcg_1627" model="account.account.template">
+      <field name="name">Credite bancare interne garantate de stat</field>
+      <field name="code">1627</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_162"/>
+    </record>
+
+    <record id="pcg_166" model="account.account.template">
+      <field name="name">Datorii care privesc imobilizarile financiare</field>
+      <field name="code">166</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_16"/>
+    </record>
+
+    <record id="pcg_1661" model="account.account.template">
+      <field name="name">Datorii fata de entitatile afiliate</field>
+      <field name="code">1661</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+
+      <field name="parent_id" ref="pcg_166"/>
+    </record>
+
+    <record id="pcg_1663" model="account.account.template">
+      <field name="name">Datorii fata de entitatile de care compania este legata prin interese de participare</field>
+      <field name="code">1663</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+
+      <field name="parent_id" ref="pcg_166"/>
+    </record>
+
+    <record id="pcg_167" model="account.account.template">
+      <field name="name">Alte imprumuturi si datorii asimilate</field>
+      <field name="code">167</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+
+      <field name="parent_id" ref="pcg_16"/>
+    </record>
+
+    <record id="pcg_168" model="account.account.template">
+      <field name="name">Dobanzi aferente imprumuturilor si datoriilor asimilate</field>
+      <field name="code">168</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_16"/>
+    </record>
+
+    <record id="pcg_1681" model="account.account.template">
+      <field name="name">Dobanzi aferente imprumuturilor din emisiunile de obligatiuni</field>
+      <field name="code">1681</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+
+      <field name="parent_id" ref="pcg_168"/>
+    </record>
+
+    <record id="pcg_1682" model="account.account.template">
+      <field name="name">Dobanzi aferente creditelor bancare pe termen lung</field>
+      <field name="code">1682</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+
+      <field name="parent_id" ref="pcg_168"/>
+    </record>
+
+    <record id="pcg_1685" model="account.account.template">
+      <field name="name">Dobanzi aferente datoriilor fata de entitatile afiliate</field>
+      <field name="code">1685</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+
+      <field name="parent_id" ref="pcg_168"/>
+    </record>
+
+    <record id="pcg_1686" model="account.account.template">
+      <field name="name">Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare</field>
+      <field name="code">1686</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_168"/>
+    </record>
+
+    <record id="pcg_1687" model="account.account.template">
+      <field name="name">Dobanzi aferente altor imprumuturi si datorii asimilate</field>
+      <field name="code">1687</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_168"/>
+    </record>
+
+    <record id="pcg_169" model="account.account.template">
+      <field name="name">Prime privind rambursarea obligatiunilor</field>
+      <field name="code">169</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_16"/>
+    </record>
+
+    <record id="pcg_Clasa_2" model="account.account.template">
+      <field name="name">CONTURI DE IMOBILIZaRI</field>
+      <field name="code">Clasa 2</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="note">Imobilizari necorporale, corporale, financiare, amortizari</field>
+      <field name="parent_id" ref="pcg_Clasele_1_5"/>
+    </record>
+
+    <record id="pcg_20" model="account.account.template">
+      <field name="name">IMOBILIZaRI NECORPORALE</field>
+      <field name="code">20</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_2"/>
+    </record>
+
+    <record id="pcg_201" model="account.account.template">
+      <field name="name">Cheltuieli de constituire</field>
+      <field name="code">201</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_20"/>
+    </record>
+
+    <record id="pcg_203" model="account.account.template">
+      <field name="name">Cheltuieli de dezvoltare</field>
+      <field name="code">203</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_20"/>
+    </record>
+
+    <record id="pcg_205" model="account.account.template">
+      <field name="name">Concesiuni, brevete, licente, marci comerciale, drepturi si active similare</field>
+      <field name="code">205</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_20"/>
+    </record>
+
+    <record id="pcg_207" model="account.account.template">
+      <field name="name">Fond comercial</field>
+      <field name="code">207</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_20"/>
+    </record>
+
+    <record id="pcg_2071" model="account.account.template">
+      <field name="name">Fond comercial pozitiv</field>
+      <field name="code">2071</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="note">Acest cont apare, de regula, in situatiile financiare anuale consolidate</field>
+      <field name="parent_id" ref="pcg_207"/>
+    </record>
+
+    <record id="pcg_2072" model="account.account.template">
+      <field name="name">Fond comercial negativ</field>
+      <field name="code">2072</field>
+      <field name="type">other</field>
+      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_207"/>
+    </record>
+
+    <record id="pcg_21" model="account.account.template">
+      <field name="name">IMOBILIZaRI CORPORALE</field>
+      <field name="code">21</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="note">Atunci cand valoarea de achizitie depaseste 1800 RON</field>
+
+      <field name="parent_id" ref="pcg_Clasa_2"/>
+    </record>
+
+    <record id="pcg_211" model="account.account.template">
+      <field name="name">Terenuri si amenajari de terenuri</field>
+      <field name="code">211</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_21"/>
+    </record>
+
+    <record id="pcg_2111" model="account.account.template">
+      <field name="name">Terenuri</field>
+      <field name="code">2111</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+
+      <field name="parent_id" ref="pcg_211"/>
+    </record>
+
+    <record id="pcg_2112" model="account.account.template">
+      <field name="name">Amenajari de terenuri</field>
+      <field name="code">2112</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+
+      <field name="parent_id" ref="pcg_211"/>
+    </record>
+
+    <record id="pcg_212" model="account.account.template">
+      <field name="name">Constructii</field>
+      <field name="code">212</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_21"/>
+    </record>
+
+    <record id="pcg_213" model="account.account.template">
+      <field name="name">Instalatii tehnice, mijloace de transport, animale si plantatii</field>
+      <field name="code">213</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_21"/>
+    </record>
+
+    <record id="pcg_2131" model="account.account.template">
+      <field name="name">Echipamente tehnologice (masini, utilaje si instalatii de lucru)</field>
+      <field name="code">2131</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_213"/>
+    </record>
+
+    <record id="pcg_2132" model="account.account.template">
+      <field name="name">Aparate si instalatii de masurare, control si reglare</field>
+      <field name="code">2132</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_213"/>
+    </record>
+
+    <record id="pcg_2133" model="account.account.template">
+      <field name="name">Mijloace detransport</field>
+      <field name="code">2133</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_213"/>
+    </record>
+
+    <record id="pcg_2134" model="account.account.template">
+      <field name="name">Animale si plantatii</field>
+      <field name="code">2134</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_213"/>
+    </record>
+
+    <record id="pcg_214" model="account.account.template">
+      <field name="name">Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale</field>
+      <field name="code">214</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_21"/>
+    </record>
+
+    <record id="pcg_23" model="account.account.template">
+      <field name="name">IMOBILIZaRI iN CURS</field>
+      <field name="code">23</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_Clasa_2"/>
+    </record>
+
+    <record id="pcg_231" model="account.account.template">
+      <field name="name">Imobilizari corporale in curs de executie</field>
+      <field name="code">231</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_23"/>
+    </record>
+
+    <record id="pcg_232" model="account.account.template">
+      <field name="name">Avansuri acordate pentru imobilizari corporale</field>
+      <field name="code">232</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_23"/>
+    </record>
+
+    <record id="pcg_233" model="account.account.template">
+      <field name="name">Imobilizari necorporale in curs de executie</field>
+      <field name="code">233</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_23"/>
+    </record>
+
+    <record id="pcg_234" model="account.account.template">
+      <field name="name">Avansuri acordate pentru imobilizari necorporale</field>
+      <field name="code">234</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_23"/>
+    </record>
+
+    <record id="pcg_26" model="account.account.template">
+      <field name="name">IMOBILIZaRI FINANCIARE</field>
+      <field name="code">26</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_2"/>
+    </record>
+
+    <record id="pcg_261" model="account.account.template">
+      <field name="name">Actiuni detinute la entitatile afiliate</field>
+      <field name="code">261</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_26"/>
+    </record>
+
+    <record id="pcg_263" model="account.account.template">
+      <field name="name">Interse de participare</field>
+      <field name="code">263</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_26"/>
+    </record>
+
+    <record id="pcg_264" model="account.account.template">
+      <field name="name">Titluri puse in echivalenta</field>
+      <field name="code">264</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
+      <field name="parent_id" ref="pcg_26"/>
+    </record>
+
+    <record id="pcg_265" model="account.account.template">
+      <field name="name">Alte titluri imobilizate</field>
+      <field name="code">265</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_26"/>
+    </record>
+ 
+   <record id="pcg_267" model="account.account.template">
+      <field name="name">Creante imobilizate</field>
+      <field name="code">267</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_26"/>
+    </record>
+
+    <record id="pcg_2671" model="account.account.template">
+      <field name="name">Sume datorate de entitatile afiliate</field>
+      <field name="code">2671</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_267"/>
+    </record>
+
+    <record id="pcg_2672" model="account.account.template">
+      <field name="name">Dobanda aferenta sumelor datorate de entitatile afiliate</field>
+      <field name="code">2672</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_267"/>
+    </record>
+
+    <record id="pcg_2673" model="account.account.template">
+      <field name="name">Creante legate de interesele de participare</field>
+      <field name="code">2673</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_267"/>
+    </record>
+
+    <record id="pcg_2674" model="account.account.template">
+      <field name="name">Dobanda aferenta creantelor legate de interesele de participare</field>
+      <field name="code">2674</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_267"/>
+    </record>
+
+    <record id="pcg_2675" model="account.account.template">
+      <field name="name">imprumuturi acordate pe termen lung</field>
+      <field name="code">2675</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_267"/>
+    </record>
+
+    <record id="pcg_2676" model="account.account.template">
+      <field name="name">Dobanda aferenta imprumuturilor acordate pe termen lung</field>
+      <field name="code">2676</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_267"/>
+    </record>
+
+    <record id="pcg_2678" model="account.account.template">
+      <field name="name">Alte creante imobilizate</field>
+      <field name="code">2678</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_267"/>
+    </record>
+
+    <record id="pcg_2679" model="account.account.template">
+      <field name="name">Varsaminte de efectuat pentru imobilizari financiare</field>
+      <field name="code">2679</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_267"/>
+    </record>
+
+    <record id="pcg_269" model="account.account.template">
+      <field name="name">Varsaminte de efectuat pentru imobilizari financiare</field>
+      <field name="code">269</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_26"/>
+    </record>
+
+    <record id="pcg_2691" model="account.account.template">
+      <field name="name">Varsaminte de efectuat privind actiunile detinute la entitatile afiliate</field>
+      <field name="code">2691</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_269"/>
+    </record>
+
+    <record id="pcg_2692" model="account.account.template">
+      <field name="name">Varsaminte de efectuat privind interesele de participare</field>
+      <field name="code">2692</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_269"/>
+    </record>
+
+    <record id="pcg_2693" model="account.account.template">
+      <field name="name">Varsaminte de efectuat pentru alte imobilizari financiare</field>
+      <field name="code">2693</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_269"/>
+    </record>
+
+    <record id="pcg_28" model="account.account.template">
+      <field name="name">AMORTIZaRI PRIVIND IMOBILIZaRILE</field>
+      <field name="code">28</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_2"/>
+    </record>
+
+    <record id="pcg_280" model="account.account.template">
+      <field name="name">Amortizari privind amortizarile necorporale</field>
+      <field name="code">280</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_28"/>
+    </record>
+
+    <record id="pcg_2801" model="account.account.template">
+      <field name="name">Amortizarea cheltuielilor de constituire</field>
+      <field name="code">2801</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_280"/>
+    </record>
+
+    <record id="pcg_2803" model="account.account.template">
+      <field name="name">Amortizarea cheltuielilor de dezvoltare</field>
+      <field name="code">2803</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_280"/>
+    </record>
+
+    <record id="pcg_2805" model="account.account.template">
+      <field name="name">Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare</field>
+      <field name="code">2805</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_280"/>
+    </record>
+
+    <record id="pcg_2807" model="account.account.template">
+      <field name="name">Amortizarea fondului comercial</field>
+      <field name="code">2807</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="note">Acest cont apare, de regula, in situatiile financiare anuale consolidate</field>
+      <field name="parent_id" ref="pcg_280"/>
+    </record>
+
+    <record id="pcg_2808" model="account.account.template">
+      <field name="name">Amortizarea altor imobilizari necorporale</field>
+      <field name="code">2808</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_280"/>
+    </record>
+
+    <record id="pcg_281" model="account.account.template">
+      <field name="name">Amortizari privind imobilizarile corporale</field>
+      <field name="code">281</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_28"/>
+    </record>
+
+    <record id="pcg_2811" model="account.account.template">
+      <field name="name">Amortizarea amenajarilor de terenuri</field>
+      <field name="code">2811</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_281"/>
+    </record>
+
+    <record id="pcg_2812" model="account.account.template">
+      <field name="name">Amortizarea constructiilor</field>
+      <field name="code">2812</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_281"/>
+    </record>
+
+    <record id="pcg_2813" model="account.account.template">
+      <field name="name">Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor</field>
+      <field name="code">2813</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_281"/>
+    </record>
+
+    <record id="pcg_2814" model="account.account.template">
+      <field name="name">Amortizarea altor imobilizari corporale</field>
+      <field name="code">2814</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_281"/>
+    </record>
+
+    <record id="pcg_29" model="account.account.template">
+      <field name="name">AJUSTaRI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZaRILOR</field>
+      <field name="code">29</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_2"/>
+    </record>
+
+    <record id="pcg_290" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea imobilizarilor necorporale</field>
+      <field name="code">290</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_29"/>
+    </record>
+
+    <record id="pcg_2903" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea cheltuielilor de dezvoltare</field>
+      <field name="code">2903</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_290"/>
+    </record>
+
+    <record id="pcg_2905" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare</field>
+      <field name="code">2905</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_290"/>
+    </record>
+
+    <record id="pcg_2907" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea fondului comercial</field>
+      <field name="code">2907</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_290"/>
+    </record>
+
+    <record id="pcg_2908" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea altor imobilizari necorporale</field>
+      <field name="code">2908</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_290"/>
+    </record>
+
+    <record id="pcg_291" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea imobilizarilor corporale</field>
+      <field name="code">291</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+
+      <field name="parent_id" ref="pcg_29"/>
+    </record>
+
+    <record id="pcg_2911" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri</field>
+      <field name="code">2911</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+
+      <field name="parent_id" ref="pcg_291"/>
+    </record>
+
+    <record id="pcg_2912" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea constructiilor</field>
+      <field name="code">2912</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_291"/>
+    </record>
+
+    <record id="pcg_2913" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor</field>
+      <field name="code">2913</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_291"/>
+    </record>
+
+    <record id="pcg_2914" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea altor imobilizari corporale</field>
+      <field name="code">2914</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_291"/>
+    </record>
+
+    <record id="pcg_293" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea imobilizarilor in curs de executie</field>
+      <field name="code">293</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_29"/>
+    </record>
+
+    <record id="pcg_2931" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea imobilizarilor corporale in curs de executie</field>
+      <field name="code">2931</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_293"/>
+    </record>
+
+    <record id="pcg_2933" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie</field>
+      <field name="code">2933</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_293"/>
+    </record>
+
+    <record id="pcg_296" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a imobilizarilor financiare</field>
+      <field name="code">296</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_29"/>
+    </record>
+
+    <record id="pcg_2961" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate</field>
+      <field name="code">2961</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_296"/>
+    </record>
+
+    <record id="pcg_2962" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a intereselor de participare</field>
+      <field name="code">2962</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_296"/>
+    </record>
+
+    <record id="pcg_2963" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a altor titluri imobilizate</field>
+      <field name="code">2963</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_296"/>
+    </record>
+
+    <record id="pcg_2964" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate</field>
+      <field name="code">2964</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_296"/>
+    </record>
+
+    <record id="pcg_2965" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare</field>
+      <field name="code">2965</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_296"/>
+    </record>
+
+    <record id="pcg_2966" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung</field>
+      <field name="code">2966</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_296"/>
+    </record>
+
+    <record id="pcg_2968" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a altor creante imobilizate</field>
+      <field name="code">2968</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_immobilization"/>
+      <field name="parent_id" ref="pcg_296"/>
+    </record>
+
+    <record id="pcg_Clasa_3" model="account.account.template">
+      <field name="name">CONTURI DE STOCURI sI PRODUCtIE iN CURS DE EXECUtIE</field>
+      <field name="code">Clasa 3</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasele_1_5"/>
+    </record>
+
+    <record id="pcg_30" model="account.account.template">
+      <field name="name">STOCURI DE MATERII PRIME sI MATERIALE</field>
+      <field name="code">30</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_3"/>
+    </record>
+
+    <record id="pcg_301" model="account.account.template">
+      <field name="name">Materii prime</field>
+      <field name="code">301</field>
+      <field name="type">other</field>
+          <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_30"/>
+    </record>
+
+    <record id="pcg_302" model="account.account.template">
+      <field name="name">Materiale consumabile</field>
+      <field name="code">302</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view" />
+      <field name="parent_id" ref="pcg_30"/>
+    </record>
+
+    <record id="pcg_3021" model="account.account.template">
+      <field name="name">Materiale auxiliare</field>
+      <field name="code">3021</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_302"/>
+    </record>
+
+    <record id="pcg_3022" model="account.account.template">
+      <field name="name">Combustibili</field>
+      <field name="code">3022</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_302"/>
+    </record>
+
+    <record id="pcg_3023" model="account.account.template">
+      <field name="name">Materiale auxiliare</field>
+      <field name="code">3023</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_302"/>
+    </record>
+
+    <record id="pcg_3024" model="account.account.template">
+      <field name="name">Piese de schimb</field>
+      <field name="code">3024</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_302"/>
+    </record>
+
+    <record id="pcg_3025" model="account.account.template">
+      <field name="name">Seminte si materiale de plantat</field>
+      <field name="code">3025</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_302"/>
+    </record>
+
+    <record id="pcg_3026" model="account.account.template">
+      <field name="name">Furaje</field>
+      <field name="code">3026</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_302"/>
+    </record>
+
+    <record id="pcg_3028" model="account.account.template">
+      <field name="name">Alte materiale consumabile</field>
+      <field name="code">3028</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_302"/>
+    </record>
+
+    <record id="pcg_303" model="account.account.template">
+      <field name="name">Materiale de natura obiectelor de inventar</field>
+      <field name="code">303</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_30"/>
+    </record>
+
+    <record id="pcg_308" model="account.account.template">
+      <field name="name">Diferente de pret la materii prime si materiale</field>
+      <field name="code">308</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_30"/>
+    </record>
+
+    <record id="pcg_33" model="account.account.template">
+      <field name="name">PRODUCtIA iN CURS DE EXECUtIE</field>
+      <field name="code">33</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_3"/>
+    </record>
+
+    <record id="pcg_331" model="account.account.template">
+      <field name="name">Produse in curs de executie</field>
+      <field name="code">331</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_33"/>
+    </record>
+
+    <record id="pcg_332" model="account.account.template">
+      <field name="name">Lucrari si servicii in curs de executie</field>
+      <field name="code">332</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_33"/>
+    </record>
+
+    <record id="pcg_34" model="account.account.template">
+      <field name="name">PRODUSE</field>
+      <field name="code">34</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_3"/>
+    </record>
+
+    <record id="pcg_341" model="account.account.template">
+      <field name="name">Semifabricate</field>
+      <field name="code">341</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_34"/>
+    </record>
+
+    <record id="pcg_345" model="account.account.template">
+      <field name="name">Produse finite</field>
+      <field name="code">345</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_34"/>
+    </record>
+
+    <record id="pcg_346" model="account.account.template">
+      <field name="name">Produse reziduale</field>
+      <field name="code">346</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_34"/>
+    </record>
+
+    <record id="pcg_348" model="account.account.template">
+      <field name="name">Diferente de pret la produse</field>
+      <field name="code">348</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_34"/>
+    </record>
+
+    <record id="pcg_35" model="account.account.template">
+      <field name="name">STOCURI AFLATE LA TERtI</field>
+      <field name="code">35</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_3"/>
+    </record>
+
+    <record id="pcg_351" model="account.account.template">
+      <field name="name">Materii si materiale aflate la terti</field>
+      <field name="code">351</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_35"/>
+    </record>
+
+    <record id="pcg_354" model="account.account.template">
+      <field name="name">Produse aflate la terti</field>
+      <field name="code">354</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_35"/>
+    </record>
+
+    <record id="pcg_356" model="account.account.template">
+      <field name="name">Animale aflate la terti</field>
+      <field name="code">356</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_35"/>
+    </record>
+
+    <record id="pcg_357" model="account.account.template">
+      <field name="name">Marfuri aflate la terti</field>
+      <field name="code">357</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_35"/>
+    </record>
+
+    <record id="pcg_358" model="account.account.template">
+      <field name="name">Ambalaje aflate la terti</field>
+      <field name="code">358</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_35"/>
+    </record>
+
+    <record id="pcg_36" model="account.account.template">
+      <field name="name">ANIMALE</field>
+      <field name="code">36</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_3"/>
+    </record>
+
+    <record id="pcg_361" model="account.account.template">
+      <field name="name">Animale si pasari</field>
+      <field name="code">361</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_36"/>
+    </record>
+
+    <record id="pcg_368" model="account.account.template">
+      <field name="name">Diferente de pret la animale si pasari</field>
+      <field name="code">368</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_36"/>
+    </record>
+
+    <record id="pcg_37" model="account.account.template">
+      <field name="name">MaRFURI</field>
+      <field name="code">37</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_3"/>
+    </record>
+
+    <record id="pcg_371" model="account.account.template">
+      <field name="name">Marfuri</field>
+      <field name="code">371</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_37"/>
+    </record>
+
+    <record id="pcg_378" model="account.account.template">
+      <field name="name">Diferente de pret la marfuri</field>
+      <field name="code">378</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_37"/>
+    </record>
+
+    <record id="pcg_38" model="account.account.template">
+      <field name="name">AMBALAJE</field>
+      <field name="code">38</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_3"/>
+    </record>
+
+    <record id="pcg_381" model="account.account.template">
+      <field name="name">Ambalaje</field>
+      <field name="code">381</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_38"/>
+    </record>
+
+    <record id="pcg_388" model="account.account.template">
+      <field name="name">Diferente de pret la ambalaje</field>
+      <field name="code">388</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_38"/>
+    </record>
+
+    <record id="pcg_39" model="account.account.template">
+      <field name="name">AJUSTaRI PENTRU DEPRECIEREA STOCURILOR sI PRODUCtIEI iN CURS DE EXECUtIE</field>
+      <field name="code">39</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_3"/>
+    </record>
+
+    <record id="pcg_391" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea materiilor prime</field>
+      <field name="code">391</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_39"/>
+    </record>
+
+    <record id="pcg_392" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea materialelor</field>
+      <field name="code">392</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view" />
+      <field name="parent_id" ref="pcg_39"/>
+    </record>
+
+    <record id="pcg_3921" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea materialelor consumabile</field>
+      <field name="code">3921</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_392"/>
+    </record>
+
+    <record id="pcg_3922" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea materialelor de natura obiectelor de inventar</field>
+      <field name="code">3922</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_392"/>
+    </record>
+
+    <record id="pcg_393" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea productiei in curs de executie</field>
+      <field name="code">393</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_39"/>
+    </record>
+
+    <record id="pcg_394" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea produselor</field>
+      <field name="code">394</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view" />
+      <field name="parent_id" ref="pcg_39"/>
+    </record>
+
+    <record id="pcg_3941" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea semifabricatelor</field>
+      <field name="code">3941</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_394"/>
+    </record>
+
+    <record id="pcg_3945" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea produselor finite</field>
+      <field name="code">3945</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_394"/>
+    </record>
+
+    <record id="pcg_3946" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea produselor reziduale</field>
+      <field name="code">3946</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_394"/>
+    </record>
+
+    <record id="pcg_395" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea stocurilor aflate la terti</field>
+      <field name="code">395</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view" />
+      <field name="parent_id" ref="pcg_39"/>
+    </record>
+
+    <record id="pcg_3951" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti</field>
+      <field name="code">3951</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_395"/>
+    </record>
+
+    <record id="pcg_3952" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea semifabricatelor aflate la terti</field>
+      <field name="code">3952</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_395"/>
+    </record>
+
+    <record id="pcg_3953" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea produselor finite aflate la terti</field>
+      <field name="code">3953</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_395"/>
+    </record>
+
+    <record id="pcg_3954" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea produselor reziduale aflate la terti</field>
+      <field name="code">3954</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_395"/>
+    </record>
+
+    <record id="pcg_3956" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea animalelor aflate la terti</field>
+      <field name="code">3956</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_395"/>
+    </record>
+
+    <record id="pcg_3957" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea marfurilor aflate la terti</field>
+      <field name="code">3957</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_395"/>
+    </record>
+
+    <record id="pcg_3958" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea ambalajelor aflate la terti</field>
+      <field name="code">3958</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_395"/>
+    </record>
+
+    <record id="pcg_397" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea marfurilor</field>
+      <field name="code">397</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_39"/>
+    </record>
+
+    <record id="pcg_398" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea ambalajelor</field>
+      <field name="code">398</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_39"/>
+    </record>
+
+    <record id="pcg_Clasa_4" model="account.account.template">
+      <field name="name">CONTURI DE TERtI</field>
+      <field name="code">Clasa 4</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasele_1_5"/>
+    </record>
+
+    <record id="pcg_40" model="account.account.template">
+      <field name="name">FURNIZORI sI CONTURI ASIMILATE</field>
+      <field name="code">40</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_401" model="account.account.template">
+      <field name="name">Furnizori</field>
+      <field name="code">401</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_40"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+
+    <record id="ro_pcg_pay" model="account.account.template">
+      <field name="name">Furnizori cumparari de bunuri si prestari de servicii</field>
+      <field name="code">4011</field>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account_type_payable"/>
+      <field name="parent_id" ref="pcg_401"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+
+    <record id="pcg_4012" model="account.account.template">
+      <field name="name">Furnizori - Contracte civile</field>
+      <field name="code">4012</field>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account_type_payable"/>
+      <field name="parent_id" ref="pcg_401"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_403" model="account.account.template">
+      <field name="name">Efecte de platit</field>
+      <field name="code">403</field>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account_type_payable"/>
+      <field name="parent_id" ref="pcg_40"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_404" model="account.account.template">
+      <field name="name">Furnizori de imobilizari</field>
+      <field name="code">404</field>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account_type_payable"/>
+      <field name="parent_id" ref="pcg_40"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_405" model="account.account.template">
+      <field name="name">Efecte de platit pentru imobilizari</field>
+      <field name="code">405</field>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account_type_payable"/>
+      <field name="parent_id" ref="pcg_40"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_408" model="account.account.template">
+      <field name="name">Furnizori - facturi nesosite</field>
+      <field name="code">408</field>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account_type_payable"/>
+      <field name="parent_id" ref="pcg_40"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_409" model="account.account.template">
+      <field name="name">Furnizori - debitori</field>
+      <field name="code">409</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_40"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4091" model="account.account.template">
+      <field name="name">Furnizori - debitori pentru cumparari de bunuri de natura stocurilor</field>
+      <field name="code">4091</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_409"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4092" model="account.account.template">
+      <field name="name">Furnizori - debitori pentru prestari de servicii si executari de lucrari</field>
+      <field name="code">4092</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_stocks" />
+      <field name="parent_id" ref="pcg_409"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_41" model="account.account.template">
+      <field name="name">CLIENtI sI CONTURI ASIMILATE</field>
+      <field name="code">41</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_411" model="account.account.template">
+      <field name="name">Clienti</field>
+      <field name="code">411</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_41"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="ro_pcg_recv" model="account.account.template">
+      <field name="name">Clienti - Vanzari de bunuri sau prestari de servicii</field>
+      <field name="code">4111</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_411"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4118" model="account.account.template">
+      <field name="name">Clienti incerti sau in litigiu</field>
+      <field name="code">4118</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_411"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_413" model="account.account.template">
+      <field name="name">Efecte de primit de la clienti</field>
+      <field name="code">413</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_41"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_418" model="account.account.template">
+      <field name="name">Clienti - facturi de intocmit</field>
+      <field name="code">418</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_41"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_419" model="account.account.template">
+      <field name="name">Clienti creditori</field>
+      <field name="code">419</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_41"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_42" model="account.account.template">
+      <field name="name">PERSONAL sI CONTURI ASIMILATE</field>
+      <field name="code">42</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+    </record>
+
+    <record id="pcg_421" model="account.account.template">
+      <field name="name">Personal - salarii datorate</field>
+      <field name="code">421</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_42"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_423" model="account.account.template">
+      <field name="name">Personal - ajutoare materiale datorate</field>
+      <field name="code">423</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_42"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_424" model="account.account.template">
+      <field name="name">Prime privind participarea personalului la profit</field>
+      <field name="code">424</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="note">Se utilizeaza atunci cand exista baza legala pentru acordarea acestora</field>
+      <field name="parent_id" ref="pcg_42"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_425" model="account.account.template">
+      <field name="name">Avansuri acordate personalului</field>
+      <field name="code">425</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+
+      <field name="parent_id" ref="pcg_42"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_426" model="account.account.template">
+      <field name="name">Drepturi de personal neridicatelte creante </field>
+      <field name="code">426</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_42"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_427" model="account.account.template">
+      <field name="name">Retineri din salarii datorate tertilor</field>
+      <field name="code">427</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_42"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_428" model="account.account.template">
+      <field name="name">Alte datorii si creante in legatura cu personalul</field>
+      <field name="code">428</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_42"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4281" model="account.account.template">
+      <field name="name">Alte datorii in legatura cu personalul</field>
+      <field name="code">4281</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_428"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4282" model="account.account.template">
+      <field name="name">Alte creante in legatura cu personalul</field>
+      <field name="code">4282</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_428"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_43" model="account.account.template">
+      <field name="name">ASIGURaRI SOCIALE, PROTECtIE SOCIALa sI CONTURI ASIMILATE</field>
+      <field name="code">43</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+    </record>
+
+    <record id="pcg_431" model="account.account.template">
+      <field name="name">Asigurari sociale</field>
+      <field name="code">431</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_43"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4311" model="account.account.template">
+      <field name="name">Contributia unitatii la asigurarile sociale</field>
+      <field name="code">4311</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_431"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4312" model="account.account.template">
+      <field name="name">Contributia personalului la asigurarile sociale</field>
+      <field name="code">4312</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_431"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4313" model="account.account.template">
+      <field name="name">Contributia unitatii pentru asigurarile sociale de sanatate</field>
+      <field name="code">4313</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_431"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4314" model="account.account.template">
+      <field name="name">Contributia angajatilor pentru asigurarile sociale de sanatate</field>
+      <field name="code">4314</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_431"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4315" model="account.account.template">
+      <field name="name">Contributia angajatorilor la fondul pentru concedii si indemnizatii</field>
+      <field name="code">4315</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_431"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4316" model="account.account.template">
+      <field name="name">Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale</field>
+      <field name="code">4316</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_431"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+
+     <record id="pcg_437" model="account.account.template">
+      <field name="name">Ajutor de somaj</field>
+      <field name="code">437</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_43"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4371" model="account.account.template">
+      <field name="name">Contributia unitatii la fondul de somaj</field>
+      <field name="code">4371</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_437"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4372" model="account.account.template">
+      <field name="name">Contributia personalului la fondul de somaj</field>
+      <field name="code">4372</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_437"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4373" model="account.account.template">
+      <field name="name">Contributia unitatii la fondul de garantare pentru plata creantelor salariale</field>
+      <field name="code">4373</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_437"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_438" model="account.account.template">
+      <field name="name">Alte datorii si creante sociale</field>
+      <field name="code">438</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_43"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4381" model="account.account.template">
+      <field name="name">Alte datorii sociale</field>
+      <field name="code">4381</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_438"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4382" model="account.account.template">
+      <field name="name">Alte creante sociale</field>
+      <field name="code">4382</field> 
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_438"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_44" model="account.account.template">
+      <field name="name">BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE</field>
+      <field name="code">44</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+    </record>
+
+    <record id="pcg_441" model="account.account.template">
+      <field name="name">Impozitul pe profit</field>
+      <field name="code">441</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_44"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4411" model="account.account.template">
+      <field name="name">Impozitul pe profit</field>
+      <field name="code">4411</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_441"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4418" model="account.account.template">
+      <field name="name">Impozitul pe venit</field>
+      <field name="code">4418</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_441"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_442" model="account.account.template">
+      <field name="name">Taxa pe valoarea adaugata</field>
+      <field name="code">442</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_44"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4423" model="account.account.template">
+      <field name="name">TVA de plata</field>
+      <field name="code">4423</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_442"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4424" model="account.account.template">
+      <field name="name">TVA de recuperat</field>
+      <field name="code">4424</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_442"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4426" model="account.account.template">
+      <field name="name">TVA deductibila</field>
+      <field name="code">4426</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_442"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4427" model="account.account.template">
+      <field name="name">TVA colectata</field>
+      <field name="code">4427</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_442"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+    <record id="pcg_4428" model="account.account.template">
+      <field name="name">TVA neexigibila</field>
+      <field name="code">4428</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_442"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_444" model="account.account.template">
+      <field name="name">Impozitul pe vanituri de natura salariilor</field>
+      <field name="code">444</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_44"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_445" model="account.account.template">
+      <field name="name">c</field>
+      <field name="code">445</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_44"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4451" model="account.account.template">
+      <field name="name">Subventii guvernamentale</field>
+      <field name="code">4451</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_445"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4452" model="account.account.template">
+      <field name="name">imprumuturi nerambursabile cu caracter de subventii</field>
+      <field name="code">4452</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_445"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4458" model="account.account.template">
+      <field name="name">Alte sume primite cu caracter de subventii</field>
+      <field name="code">4458</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_445"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_446" model="account.account.template">
+      <field name="name">Alte impozite,taxe si varsaminte asimilate</field>
+      <field name="code">446</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_44"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_447" model="account.account.template">
+      <field name="name">Fonduri speciale - taxe si varsaminte asimilate</field>
+      <field name="code">447</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_44"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_448" model="account.account.template">
+      <field name="name">Alte datorii si creante cu bugetul statului</field>
+      <field name="code">448</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_44"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4481" model="account.account.template">
+      <field name="name">Alte datorii fata de bugetul statului</field>
+      <field name="code">4481</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_448"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4482" model="account.account.template">
+      <field name="name">Alte creante privind bugetul statului</field>
+      <field name="code">4482</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_tax"/>
+      <field name="parent_id" ref="pcg_448"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_45" model="account.account.template">
+      <field name="name">GRUP sI ACtIONARI / ASOCIAtI</field>
+      <field name="code">45</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+    </record>
+
+    <record id="pcg_451" model="account.account.template">
+      <field name="name">Decontari intre entitatile afiliate</field>
+      <field name="code">451</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_45"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4511" model="account.account.template">
+      <field name="name">Decontari intre entitatile afiliate</field>
+      <field name="code">4511</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_451"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4518" model="account.account.template">
+      <field name="name">Dobanzi aferente decontarilor intre entitatile afiliate</field>
+      <field name="code">4518</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_451"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_453" model="account.account.template">
+      <field name="name">Decontari privind interesele de participare</field>
+      <field name="code">453</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_45"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4531" model="account.account.template">
+      <field name="name">Decontari privind interesele de participare</field>
+      <field name="code">4531</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_451"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4538" model="account.account.template">
+      <field name="name">Dobanzi aferente decontarilor privind interesele de participare</field>
+      <field name="code">4538</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_451"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_455" model="account.account.template">
+      <field name="name">Sume datorate actionarilor/asociatilor</field>
+      <field name="code">455</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_45"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4551" model="account.account.template">
+      <field name="name">Actionari/asociati - conturi curente</field>
+      <field name="code">4551</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_455"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4558" model="account.account.template">
+      <field name="name">Actionari/asociati dobanzi la conturi curente</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_455"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_456" model="account.account.template">
+      <field name="name">Decontari cu actionarii/asociatii privind capitalul</field>
+      <field name="code">456</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_45"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_457" model="account.account.template">
+      <field name="name">Dividende de plata</field>
+      <field name="code">457</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_45"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_458" model="account.account.template">
+      <field name="name">Decontari din operatii in participare</field>
+      <field name="code">458</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_45"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4581" model="account.account.template">
+      <field name="name">Decontari din operatii in participare - activ</field>
+      <field name="code">4581</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_458"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_4582" model="account.account.template">
+      <field name="name">Decontari din operatii in participare - pasiv</field>
+      <field name="code">4582</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_458"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_46" model="account.account.template">
+      <field name="name">DEBITORI sI CREDITORI DIVERsI</field>
+      <field name="code">46</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+    </record>
+
+    <record id="pcg_461" model="account.account.template">
+      <field name="name">Debitori diversi</field>
+      <field name="code">461</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_46"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_462" model="account.account.template">
+      <field name="name">Creditori diversi</field>
+      <field name="code">462</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_46"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_47" model="account.account.template">
+      <field name="name">CONTURI DE REGULARIZARE sI ASIMILATE</field>
+      <field name="code">47</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+    </record>
+
+    <record id="pcg_471" model="account.account.template">
+      <field name="name">Cheltuieli integistrate in avans</field>
+      <field name="code">471</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_47"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_472" model="account.account.template">
+      <field name="name">Venituri inregistrate in avans</field>
+      <field name="code">472</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_47"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_473" model="account.account.template">
+      <field name="name">Decontari din operatiuni in curs de clarificare</field>
+      <field name="code">473</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_47"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_48" model="account.account.template">
+      <field name="name">DECONTaRI iN CADRUL UNITatII</field>
+      <field name="code">48</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+    </record>
+
+    <record id="pcg_481" model="account.account.template">
+      <field name="name">Decontari intre unitati si subunitati</field>
+      <field name="code">481</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_48"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_482" model="account.account.template">
+      <field name="name">Decontari intre subunitati</field>
+      <field name="code">482</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_48"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+
+    <record id="pcg_49" model="account.account.template">
+      <field name="name">AJUSTaRI PENTRU DEPRECIEREA CREANtELOR</field>
+      <field name="code">49</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_4"/>
+    </record>
+
+    <record id="pcg_491" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea creantelor - clienti</field>
+      <field name="code">491</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_49"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_495" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii</field>
+      <field name="code">495</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_liability"/>
+      <field name="parent_id" ref="pcg_49"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_496" model="account.account.template">
+      <field name="name">Ajustari pentru deprecierea creantelor - debitori diversi</field>
+      <field name="code">496</field>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account_type_receivable"/>
+      <field name="parent_id" ref="pcg_49"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_Clasa_5" model="account.account.template">
+      <field name="name">CONTURI DE TREZORERIE</field>
+      <field name="code">Clasa 5</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasele_1_5"/>
+    </record>
+
+    <record id="pcg_50" model="account.account.template">
+      <field name="name">INVESTItII PE TERMEN SCURT</field>
+      <field name="code">50</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_5"/>
+    </record>
+
+    <record id="pcg_501" model="account.account.template">
+      <field name="name">Actiuni detinute la entitatile afiliate</field>
+      <field name="code">501</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_50"/>
+    </record>
+
+    <record id="pcg_505" model="account.account.template">
+      <field name="name">Obligatiuni emise si rascumparate</field>
+      <field name="code">505</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_50"/>
+    </record>
+
+    <record id="pcg_506" model="account.account.template">
+      <field name="name">Obligatiuni</field>
+      <field name="code">506</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_50"/>
+    </record>
+
+    <record id="pcg_508" model="account.account.template">
+      <field name="name">Alte investitii pe termen scurt si creante asimilate</field>
+      <field name="code">508</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_50"/>
+    </record>
+
+    <record id="pcg_5081" model="account.account.template">
+      <field name="name">Alte titluri de plasament</field>
+      <field name="code">5081</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_508"/>
+    </record>
+
+    <record id="pcg_5088" model="account.account.template">
+      <field name="name">Dobanzi la obligatiuni si alte titluri de plasament</field>
+      <field name="code">5088</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_508"/>
+    </record>
+
+    <record id="pcg_509" model="account.account.template">
+      <field name="name">Varsaminte de efctuat pentru investitiile pe termen scurt</field>
+      <field name="code">509</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_50"/>
+    </record>
+
+    <record id="pcg_5091" model="account.account.template">
+      <field name="name">Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate</field>
+      <field name="code">5091</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_509"/>
+    </record>
+
+    <record id="pcg_5092" model="account.account.template">
+      <field name="name">Varsaminte de efctuat pentru alte investitii pe termen scurt</field>
+      <field name="code">5092</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_509"/>
+    </record>
+
+    <record id="pcg_51" model="account.account.template">
+      <field name="name">CONTURI LA BANCI</field>
+      <field name="code">51</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_5"/>
+    </record>
+
+    <record id="pcg_511" model="account.account.template">
+      <field name="name">Valori de incasat</field>
+      <field name="code">511</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_51"/>
+    </record>
+
+    <record id="pcg_5112" model="account.account.template">
+      <field name="name">Cecuri de incasat</field>
+      <field name="code">5112</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+
+      <field name="parent_id" ref="pcg_511"/>
+    </record>
+
+    <record id="pcg_5113" model="account.account.template">
+      <field name="name">Efecte de incasat</field>
+      <field name="code">5113</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_511"/>
+    </record>
+
+    <record id="pcg_5114" model="account.account.template">
+      <field name="name">Efecte remise spre scontare</field>
+      <field name="code">5114</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_511"/>
+    </record>
+
+    <record id="ro_pcg_cash" model="account.account.template">
+      <field name="name">Conturi curente la banci</field>
+      <field name="code">512</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="note">Se creeaza cate un cont pentru fiecare cont bancar</field>
+      <field name="parent_id" ref="pcg_51"/>
+    </record>
+
+
+    <record id="pcg_5121" model="account.account.template">
+      <field name="name">Conturi la banci in lei</field>
+      <field name="code">5121</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="ro_pcg_cash"/>
+    </record>
+
+
+    <record id="pcg_5124" model="account.account.template">
+      <field name="name">Conturi la banci in valuta</field>
+      <field name="code">5124</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="ro_pcg_cash"/>
+    </record>
+
+    <record id="pcg_5125" model="account.account.template">
+      <field name="name">Sume in curs de decontare</field>
+      <field name="code">5125</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="ro_pcg_cash"/>
+    </record>
+
+    <record id="pcg_518" model="account.account.template">
+      <field name="name">Dobanzi</field>
+      <field name="code">518</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_51"/>
+    </record>
+
+    <record id="pcg_5186" model="account.account.template">
+      <field name="name">Dobanzi de platit</field>
+      <field name="code">5186</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+
+      <field name="parent_id" ref="pcg_518"/>
+    </record>
+
+    <record id="pcg_5187" model="account.account.template">
+      <field name="name">Dobanzi de incasat</field>
+      <field name="code">5187</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_518"/>
+    </record>
+
+    <record id="pcg_519" model="account.account.template">
+      <field name="name">Credite bancare pe termen scurt</field>
+      <field name="code">519</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_51"/>
+    </record>
+
+    <record id="pcg_5191" model="account.account.template">
+      <field name="name">Credite bancare pe termen scurt</field>
+      <field name="code">5191</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_519"/>
+    </record>
+
+    <record id="pcg_5192" model="account.account.template">
+      <field name="name">Credite bancare pe termen scurt nerambursate la scadenta</field>
+      <field name="code">5192</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_519"/>
+    </record>
+
+    <record id="pcg_5193" model="account.account.template">
+      <field name="name">Credite externe guvernamentale</field>
+      <field name="code">5193</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_519"/>
+    </record>
+
+    <record id="pcg_5194" model="account.account.template">
+      <field name="name">Credite externe garantate de stat</field>
+      <field name="code">5194</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_519"/>
+    </record>
+
+    <record id="pcg_5195" model="account.account.template">
+      <field name="name">Credite externe garantate de banci</field>
+      <field name="code">5195</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_519"/>
+    </record>
+
+    <record id="pcg_5196" model="account.account.template">
+      <field name="name">Credite de la trezoreria statului</field>
+      <field name="code">5196</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_519"/>
+    </record>
+
+    <record id="pcg_5197" model="account.account.template">
+      <field name="name">Credite interne garantate de stat</field>
+      <field name="code">5197</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_519"/>
+    </record>
+
+    <record id="pcg_5198" model="account.account.template">
+      <field name="name">Dobanzi aferente creditelor pe termen scurt</field>
+      <field name="code">5198</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_519"/>
+    </record>
+
+    <record id="pcg_53" model="account.account.template">
+      <field name="name">CASA</field>
+      <field name="code">53</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_5"/>
+    </record>
+
+    <record id="pcg_531" model="account.account.template">
+      <field name="name">Casa</field>
+      <field name="code">531</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_53"/>
+    </record>
+
+    <record id="pcg_5311" model="account.account.template">
+      <field name="name">Casa in lei</field>
+      <field name="code">5311</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_531"/>
+    </record>
+
+    <record id="pcg_5314" model="account.account.template">
+      <field name="name">Casa in valuta</field>
+      <field name="code">5314</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_531"/>
+    </record>
+
+    <record id="pcg_532" model="account.account.template">
+      <field name="name">Alte valori</field>
+      <field name="code">532</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_53"/>
+    </record>
+
+    <record id="pcg_5321" model="account.account.template">
+      <field name="name">Timbre fiscale si postale</field>
+      <field name="code">5321</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_532"/>
+    </record>
+
+    <record id="pcg_5322" model="account.account.template">
+      <field name="name">Bilete de tratament si odihna</field>
+      <field name="code">5322</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_532"/>
+    </record>
+
+    <record id="pcg_5323" model="account.account.template">
+      <field name="name">Tichete si bilete de calatorie</field>
+      <field name="code">5323</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_532"/>
+    </record>
+
+    <record id="pcg_5328" model="account.account.template">
+      <field name="name">Alte valori</field>
+      <field name="code">5328</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_532"/>
+    </record>
+
+    <record id="pcg_54" model="account.account.template">
+      <field name="name">ACREDITIVE</field>
+      <field name="code">54</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_5"/>
+    </record>
+
+    <record id="pcg_541" model="account.account.template">
+      <field name="name">Acreditive</field>
+      <field name="code">541</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_54"/>
+    </record>
+
+    <record id="pcg_5411" model="account.account.template">
+      <field name="name">Acreditive in lei</field>
+      <field name="code">5411</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_541"/>
+    </record>
+
+    <record id="pcg_5412" model="account.account.template">
+      <field name="name">Acreditive in valuta</field>
+      <field name="code">5412</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_541"/>
+    </record>
+
+    <record id="pcg_542" model="account.account.template">
+      <field name="name">Avansuri de trezorerie</field>
+      <field name="code">542</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_54"/>
+      <field name="note">in acest cont vor fi evidentiate si sumele acordate prin sistemul de carduri</field>
+    </record>
+
+    <record id="pcg_58" model="account.account.template">
+      <field name="name">VIRAMENTE INTERNE</field>
+      <field name="code">58</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_5"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_581" model="account.account.template">
+      <field name="name">Viramente interne</field>
+      <field name="code">581</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_58"/>
+      <field name="reconcile" eval="True"/>
+    </record>
+
+    <record id="pcg_59" model="account.account.template">
+      <field name="name">AJUSTaRI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE</field>
+      <field name="code">59</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_5"/>
+    </record>
+
+    <record id="pcg_591" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate</field>
+      <field name="code">591</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_59"/>
+    </record>
+
+    <record id="pcg_595" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate</field>
+      <field name="code">595</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_59"/>
+    </record>
+
+    <record id="pcg_596" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a obligatiunilor</field>
+      <field name="code">596</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_59"/>
+    </record>
+
+    <record id="pcg_598" model="account.account.template">
+      <field name="name">Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate</field>
+      <field name="code">598</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_cash"/>
+      <field name="parent_id" ref="pcg_59"/>
+    </record>
+
+    <record id="pcg_Clasele_6_si_7" model="account.account.template">
+      <field name="name">Conturile de venituri si cheltuieli</field>
+      <field name="code">Clasele 6 si 7</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_1financiare"/>
+    </record>
+
+    <record id="pcg_Clasa_6" model="account.account.template">
+      <field name="name">CONTURI DE CHELTUIELI</field>
+      <field name="code">Clasa 6</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasele_6_si_7"/>
+    </record>
+
+    <record id="pcg_60" model="account.account.template">
+      <field name="name">CHELTUIELI PRIVIND STOCURILE</field>
+      <field name="code">60</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_601" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatareCheltuieli cu materiile prime</field>
+      <field name="code">601</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_60"/>
+    </record>
+
+    <record id="pcg_602" model="account.account.template">
+      <field name="name">Cheltuieli cu materialele consumabile</field>
+      <field name="code">602</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_60"/>
+    </record>
+
+    <record id="pcg_6021" model="account.account.template">
+      <field name="name">Cheltuieli cu materiale auxiliare</field>
+      <field name="code">6021</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_602"/>
+    </record>
+
+    <record id="pcg_6022" model="account.account.template">
+      <field name="name">Cheltuieli privind combustibilul</field>
+      <field name="code">6022</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_602"/>
+    </record>
+
+    <record id="pcg_6023" model="account.account.template">
+      <field name="name">Cheltuieli privind materialele pentru ambalat</field>
+      <field name="code">6023</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_602"/>
+    </record>
+
+    <record id="pcg_6024" model="account.account.template">
+      <field name="name">Cheltuieli privind piesele de schimb</field>
+      <field name="code">6024</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_602"/>
+    </record>
+
+    <record id="pcg_6025" model="account.account.template">
+      <field name="name">Cheltuieli privind semintele si materialele de plantat</field>
+      <field name="code">6025</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_602"/>
+    </record>
+
+    <record id="pcg_6026" model="account.account.template">
+      <field name="name">Cheltuieli privind furajele</field>
+      <field name="code">6026</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_602"/>
+    </record>
+
+    <record id="pcg_6028" model="account.account.template">
+      <field name="name">Cheltuieli privind alte materiale consumabile</field>
+      <field name="code">6028</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_602"/>
+    </record>
+
+    <record id="pcg_603" model="account.account.template">
+      <field name="name">Cheltuieli privind materialele de natura obiectelor de inventar</field>
+      <field name="code">603</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_60"/>
+    </record>
+
+    <record id="pcg_604" model="account.account.template">
+      <field name="name">Cheltuieli privind materialele nestocate</field>
+      <field name="code">604</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_60"/>
+    </record>
+
+    <record id="pcg_605" model="account.account.template">
+      <field name="name">Cheltuieli privind energia si apa</field>
+      <field name="code">605</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_60"/>
+    </record>
+
+    <record id="pcg_606" model="account.account.template">
+      <field name="name">Cheltuieli privind animalele si pasarile</field>
+      <field name="code">606</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_60"/>
+    </record>
+
+    <record id="ro_pcg_expense" model="account.account.template">
+      <field name="name">Cheltuieli privind marfurile</field>
+      <field name="code">607</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_60"/>
+    </record>
+
+    <record id="pcg_608" model="account.account.template">
+      <field name="name">Cheltuieli privind ambalajele</field>
+      <field name="code">608</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_60"/>
+    </record>
+
+    <record id="pcg_61" model="account.account.template">
+      <field name="name">CHELTUIELI CU LUCRaRIRE sI SERVICIILE EXECUTATE DE TERtI</field>
+      <field name="code">61</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_611" model="account.account.template">
+      <field name="name">Cheltuieli cu intretinerile si reparatiile</field>
+      <field name="code">611</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_61"/>
+    </record>
+
+    <record id="pcg_612" model="account.account.template">
+      <field name="name">Cheltuieli cu redeventele, locatiile de gestiune si chiriile</field>
+      <field name="code">612</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_61"/>
+    </record>
+
+    <record id="pcg_613" model="account.account.template">
+      <field name="name">Cheltuieli cu primele de asigurare</field>
+      <field name="code">613</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_61"/>
+    </record>
+
+    <record id="pcg_614" model="account.account.template">
+      <field name="name">Cheltuieli cu studiile si cercetarile</field>
+      <field name="code">614</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_61"/>
+    </record>
+
+    <record id="pcg_62" model="account.account.template">
+      <field name="name">CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERtI</field>
+      <field name="code">62</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_621" model="account.account.template">
+      <field name="name">Cheltuieli cu colaboratorii</field>
+      <field name="code">621</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_62"/>
+    </record>
+
+
+    <record id="pcg_622" model="account.account.template">
+      <field name="name">Cheltuieli privind comisioanele si onorariile</field>
+      <field name="code">622</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_62"/>
+    </record>
+
+    <record id="pcg_623" model="account.account.template">
+      <field name="name">Cheltuieli de protocol, reclama si publicitate</field>
+      <field name="code">623</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_62"/>
+    </record>
+
+    <record id="pcg_624" model="account.account.template">
+      <field name="name">Cheltuieli cu transportul de bunuri si personal</field>
+      <field name="code">624</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_62"/>
+    </record>
+
+    <record id="pcg_625" model="account.account.template">
+      <field name="name">Cheltuieli cu deplasari, detasari si transferari</field>
+      <field name="code">625</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_62"/>
+    </record>
+
+    <record id="pcg_626" model="account.account.template">
+      <field name="name">Cheltuieli postale si taxe de telecomunicatii</field>
+      <field name="code">626</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_62"/>
+    </record>
+
+    <record id="pcg_627" model="account.account.template">
+      <field name="name">Cheltuieli cu serviciile bancare si asimilate</field>
+      <field name="code">627</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_62"/>
+    </record>
+
+    <record id="pcg_628" model="account.account.template">
+      <field name="name">Alte cheltuieli cu serviciile executate de terti</field>
+      <field name="code">628</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_62"/>
+    </record>
+
+    <record id="pcg_63" model="account.account.template">
+      <field name="name">Cheltuieli cu alte impozite, taxe si varsaminte asimilate</field>
+      <field name="code">63</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_635" model="account.account.template">
+      <field name="name">Cheltuieli cu alte impozite, taxe si varsaminte asimilate</field>
+      <field name="code">635</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_63"/>
+    </record>
+
+    <record id="pcg_64" model="account.account.template">
+      <field name="name">CHELTUIELI CU PERSONALUL</field>
+      <field name="code">64</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_641" model="account.account.template">
+      <field name="name">Cheltuieli cu salariile personalului</field>
+      <field name="code">641</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_64"/>
+    </record>
+
+    <record id="pcg_642" model="account.account.template">
+      <field name="name">Cheltuieli cu tichetele de masa acordate salariatilor</field>
+      <field name="code">642</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_64"/>
+    </record>
+
+    <record id="pcg_645" model="account.account.template">
+      <field name="name">Cheltuieli privind asigurarile si protectia sociala</field>
+      <field name="code">645</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_64"/>
+    </record>
+
+    <record id="pcg_6451" model="account.account.template">
+      <field name="name">Contributia unitatii la asigurarile sociale</field>
+      <field name="code">6451</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_645"/>
+    </record>
+
+    <record id="pcg_6452" model="account.account.template">
+      <field name="name">Contributia unitatii pentru ajutorul de somaj</field>
+      <field name="code">6452</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_645"/>
+    </record>
+
+    <record id="pcg_6453" model="account.account.template">
+      <field name="name">Contributia angajatorului pentru asigurarile sociale de sanatate</field>
+      <field name="code">6453</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_645"/>
+    </record>
+
+    <record id="pcg_6454" model="account.account.template">
+      <field name="name">Contributia unitatii la fondul de garantare</field>
+      <field name="code">6454</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_645"/>
+    </record>
+
+    <record id="pcg_6455" model="account.account.template">
+      <field name="name">Contributia unitatii la fondul de concedii medicale</field>
+      <field name="code">6455</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_645"/>
+    </record>
+
+    <record id="pcg_6458" model="account.account.template">
+      <field name="name">Alte cheltuieli privind asigurarile si protectia sociala</field>
+      <field name="code">6458</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_645"/>
+    </record>
+
+    <record id="pcg_65" model="account.account.template">
+      <field name="name">Alte cheltuieli de exploatare</field>
+      <field name="code">65</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_654" model="account.account.template">
+      <field name="name">Pierderi din creante si debitori diversi</field>
+      <field name="code">654</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_65"/>
+    </record>
+
+    <record id="pcg_658" model="account.account.template">
+      <field name="name">Alte cheltuieli de exploatare</field>
+      <field name="code">658</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_65"/>
+    </record>
+
+    <record id="pcg_6581" model="account.account.template">
+      <field name="name">Despagubiri, amenzi si penalitati</field>
+      <field name="code">6581</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_658"/>
+    </record>
+
+    <record id="pcg_6582" model="account.account.template">
+      <field name="name">Donatii si subventii acordate</field>
+      <field name="code">6582</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_658"/>
+    </record>
+
+    <record id="pcg_6583" model="account.account.template">
+      <field name="name">Cheltuieli privind activele cedate si alte operatii de capital</field>
+      <field name="code">6583</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_658"/>
+    </record>
+
+    <record id="pcg_6588" model="account.account.template">
+      <field name="name">Alte cheltuieli de exploatare</field>
+      <field name="code">6588</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_658"/>
+    </record>
+
+
+    <record id="pcg_66" model="account.account.template">
+      <field name="name">CHELTUIELI FINANCIARE</field>
+      <field name="code">66</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_663" model="account.account.template">
+      <field name="name">Pierderi din creante legate de participatii</field>
+      <field name="code">663</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_66"/>
+    </record>
+
+
+    <record id="pcg_664" model="account.account.template">
+      <field name="name">Cheltuieli privind investitiile financiare cedate</field>
+      <field name="code">664</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_66"/>
+    </record>
+
+    <record id="pcg_6641" model="account.account.template">
+      <field name="name">Cheltuieli privind imobilizarile financiare cedate</field>
+      <field name="code">6641</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_664"/>
+    </record>
+
+    <record id="pcg_6642" model="account.account.template">
+      <field name="name">Pierderi din investitiile pe termen scurt cedate</field>
+      <field name="code">6642</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_664"/>
+    </record>
+
+    <record id="pcg_665" model="account.account.template">
+      <field name="name">Cheltuieli din diferente de curs valutar</field>
+      <field name="code">665</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_66"/>
+    </record>
+
+    <record id="pcg_666" model="account.account.template">
+      <field name="name">Cheltuieli privind dobanzile</field>
+      <field name="code">666</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_66"/>
+    </record>
+
+    <record id="pcg_667" model="account.account.template">
+      <field name="name">Cheltuieli privind sconturile acordate</field>
+      <field name="code">667</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_66"/>
+    </record>
+
+    <record id="pcg_668" model="account.account.template">
+      <field name="name">Alte cheltuieli financiare</field>
+      <field name="code">668</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_66"/>
+    </record>
+
+    <record id="pcg_67" model="account.account.template">
+      <field name="name">CHELTUIELI EXTRAORDINARE</field>
+      <field name="code">67</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_671" model="account.account.template">
+      <field name="name">Cheltuieli privind calamitatile si alte evenimente extraordinare</field>
+      <field name="code">671</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_67"/>
+    </record>
+
+    <record id="pcg_68" model="account.account.template">
+      <field name="name">CHELTUIELI CU AMORTIZaRILE, PROVIZIOANELE sI AJUSTaRILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE</field>
+      <field name="code">68</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_681" model="account.account.template">
+      <field name="name">Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere</field>
+      <field name="code">681</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_68"/>
+    </record>
+
+    <record id="pcg_6811" model="account.account.template">
+      <field name="name">Alte cheltuieli cu serviciile executate de tertiCheltuieli de exploatare privind amortizarea imobilizarilor</field>
+      <field name="code">6811</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_681"/>
+    </record>
+
+    <record id="pcg_6812" model="account.account.template">
+      <field name="name">Cheltuieli de exploatare privind provizioanele</field>
+      <field name="code">6812</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_681"/>
+    </record>
+
+    <record id="pcg_6813" model="account.account.template">
+      <field name="name">Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor</field>
+      <field name="code">6813</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_681"/>
+    </record>
+
+    <record id="pcg_6814" model="account.account.template">
+      <field name="name">Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante</field>
+      <field name="code">6814</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_681"/>
+    </record>
+
+    <record id="pcg_686" model="account.account.template">
+      <field name="name">Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare</field>
+      <field name="code">686</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_68"/>
+    </record>
+
+    <record id="pcg_6863" model="account.account.template">
+      <field name="name">Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare</field>
+      <field name="code">6863</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_686"/>
+    </record>
+
+    <record id="pcg_6864" model="account.account.template">
+      <field name="name">Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante</field>
+      <field name="code">6864</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_686"/>
+    </record>
+
+    <record id="pcg_6868" model="account.account.template">
+      <field name="name">Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor</field>
+      <field name="code">6868</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_686"/>
+    </record>
+
+    <record id="pcg_69" model="account.account.template">
+      <field name="name">CHELTUIELI CU IMPOZITUL PE PROFIT sI ALTE IMPOZITE</field>
+      <field name="code">69</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_6"/>
+    </record>
+
+    <record id="pcg_691" model="account.account.template">
+      <field name="name">Impozitul pe profit</field>
+      <field name="code">691</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="parent_id" ref="pcg_69"/>
+    </record>
+
+    <record id="pcg_698" model="account.account.template">
+      <field name="name">Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus</field>
+      <field name="code">698</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_expense"/>
+      <field name="note">Se utilizeaza conform reglementarilor legale</field>
+      <field name="parent_id" ref="pcg_69"/>
+    </record>
+
+    <record id="pcg_Clasa_7" model="account.account.template">
+      <field name="name">CONTURI DE VENITURI</field>
+      <field name="code">Clasa 7</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasele_6_si_7"/>
+    </record>
+
+    <record id="pcg_70" model="account.account.template">
+      <field name="name">CIFRA DE AFACERI NETa</field>
+      <field name="code">70</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_7"/>
+    </record>
+
+    <record id="pcg_701" model="account.account.template">
+      <field name="name">Venituri din vanzarea produselor finite</field>
+      <field name="code">701</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_70"/>
+    </record>
+
+    <record id="pcg_702" model="account.account.template">
+      <field name="name">Venituri din vanzarea semifabricatelor</field>
+      <field name="code">702</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_70"/>
+    </record>
+
+    <record id="pcg_703" model="account.account.template">
+      <field name="name">Venituri din vanzarea produselor reziduale</field>
+      <field name="code">703</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_70"/>
+    </record>
+
+    <record id="pcg_704" model="account.account.template">
+      <field name="name">Venituri din lucrari executate si servicii prestate</field>
+      <field name="code">704</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_70"/>
+    </record>
+
+    <record id="pcg_705" model="account.account.template">
+      <field name="name">Venituri din studii si cercetari</field>
+      <field name="code">705</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_70"/>
+    </record>
+
+    <record id="pcg_706" model="account.account.template">
+      <field name="name">Venituri din redevente, locatii de gestiune si chirii</field>
+      <field name="code">706</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_70"/>
+    </record>
+
+    <record id="ro_pcg_sale" model="account.account.template">
+      <field name="name">Venituri din vanzarea marfurilor</field>
+      <field name="code">707</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="note">707-607 = adaosul comercial</field>
+      <field name="parent_id" ref="pcg_70"/>
+    </record>
+
+    <record id="pcg_708" model="account.account.template">
+      <field name="name">Venituri din activitati diverse</field>
+      <field name="code">708</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_70"/>
+    </record>
+
+    <record id="pcg_71" model="account.account.template">
+      <field name="name">Variatia stocurilor</field>
+      <field name="code">71</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_7"/>
+    </record>
+
+    <record id="pcg_711" model="account.account.template">
+      <field name="name">Variatia stocurilor</field>
+      <field name="code">711</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_71"/>
+    </record>
+
+    <record id="pcg_72" model="account.account.template">
+      <field name="name">Venituri din productia de imobilizari</field>
+      <field name="code">72</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_7"/>
+    </record>
+
+    <record id="pcg_721" model="account.account.template">
+      <field name="name">Venituri din productia de imobilizari necorporale</field>
+      <field name="code">721</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_72"/>
+    </record>
+
+    <record id="pcg_722" model="account.account.template">
+      <field name="name">Venituri din productia de imobilizari corporale</field>
+      <field name="code">722</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_72"/>
+    </record>
+
+    <record id="pcg_74" model="account.account.template">
+      <field name="name">VENITURI DIN SUBVENtII DE EXPLOATARE</field>
+      <field name="code">74</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_7"/>
+    </record>
+
+    <record id="pcg_741" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatare</field>
+      <field name="code">741</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_74"/>
+    </record>
+
+    <record id="pcg_7411" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatare aferente cifrei de afaceri</field>
+      <field name="code">7411</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="note">Se ia in calcul la determinarea cifrei de afaceri</field>
+      <field name="parent_id" ref="pcg_741"/>
+    </record>
+
+    <record id="pcg_7412" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatare pentru materii prime si materiale consumabile </field>
+      <field name="code">7412</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_741"/>
+    </record>
+
+    <record id="pcg_7413" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatare pentru alte cheltuieli externe</field>
+      <field name="code">7413</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_741"/>
+    </record>
+
+    <record id="pcg_7414" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatare pentru plata personalului</field>
+      <field name="code">7414</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_741"/>
+    </record>
+
+    <record id="pcg_7415" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatare pentru asigurari si protectie sociala</field>
+      <field name="code">7415</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_741"/>
+    </record>
+
+    <record id="pcg_7416" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatare pentru alte cheltuieli de exploatare</field>
+      <field name="code">7416</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_741"/>
+    </record>
+
+    <record id="pcg_7417" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatare aferente altor venituri</field>
+      <field name="code">7417</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_741"/>
+    </record>
+
+    <record id="pcg_7418" model="account.account.template">
+      <field name="name">Venituri din subventii de exploatare pentru dobanda datorata</field>
+      <field name="code">7418</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_741"/>
+    </record>
+
+    <record id="pcg_75" model="account.account.template">
+      <field name="name">ALTE VENITURI DIN EXPLOATARE</field>
+      <field name="code">75</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_7"/>
+    </record>
+
+    <record id="pcg_754" model="account.account.template">
+      <field name="name">Venituri din creante reactivate si debitori diversi</field>
+      <field name="code">754</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_75"/>
+    </record>
+
+    <record id="pcg_758" model="account.account.template">
+      <field name="name">Alte venituri din exploatare</field>
+      <field name="code">758</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_75"/>
+    </record>
+
+    <record id="pcg_7581" model="account.account.template">
+      <field name="name">Venituri din despagubiri, amenzi si penalitati</field>
+      <field name="code">7581</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_758"/>
+    </record>
+
+    <record id="pcg_7582" model="account.account.template">
+      <field name="name">Venituri din donatii si subventii primite</field>
+      <field name="code">7582</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_758"/>
+    </record>
+
+    <record id="pcg_7583" model="account.account.template">
+      <field name="name">Venituri din vanzarea activelor si alte operatii de capital</field>
+      <field name="code">7583</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_758"/>
+    </record>
+
+    <record id="pcg_7584" model="account.account.template">
+      <field name="name">Venituri din subventii pentru investitii</field>
+      <field name="code">7584</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_758"/>
+    </record>
+
+    <record id="pcg_7588" model="account.account.template">
+      <field name="name">Alte venituri din exploatare</field>
+      <field name="code">7588</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_758"/>
+    </record>
+
+    <record id="pcg_76" model="account.account.template">
+      <field name="name">VENITURI FINANCIARE</field>
+      <field name="code">76</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_7"/>
+    </record>
+
+    <record id="pcg_761" model="account.account.template">
+      <field name="name">Venituri din imobilizari financiare</field>
+      <field name="code">761</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_76"/>
+    </record>
+
+    <record id="pcg_7611" model="account.account.template">
+      <field name="name">Venituri din actiuni detinute la entitatile afiliate</field>
+      <field name="code">7611</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_761"/>
+    </record>
+
+    <record id="pcg_7613" model="account.account.template">
+      <field name="name">Venituri din interese de participare</field>
+      <field name="code">7613</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_761"/>
+    </record>
+
+    <record id="pcg_762" model="account.account.template">
+      <field name="name">Venituri din investitii financiare pe termen scurt</field>
+      <field name="code">762</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_76"/>
+    </record>
+
+    <record id="pcg_763" model="account.account.template">
+      <field name="name">Venituri din creante imobilizate</field>
+      <field name="code">763</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_76"/>
+    </record>
+
+    <record id="pcg_764" model="account.account.template">
+      <field name="name">Venituri din investitii financiare cedate</field>
+      <field name="code">764</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_76"/>
+    </record>
+
+    <record id="pcg_7641" model="account.account.template">
+      <field name="name">Venituri din imobilizari financiare cedate</field>
+      <field name="code">7641</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_764"/>
+    </record>
+
+    <record id="pcg_7642" model="account.account.template">
+      <field name="name">Castiguri din investitii pe termen scurt cedate</field>
+      <field name="code">7642</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_764"/>
+    </record>
+
+    <record id="pcg_765" model="account.account.template">
+      <field name="name">Venituri din diferente de curs valutar</field>
+      <field name="code">765</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_76"/>
+    </record>
+
+    <record id="pcg_766" model="account.account.template">
+      <field name="name">Venituri din dobanzi</field>
+      <field name="code">766</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_76"/>
+    </record>
+
+    <record id="pcg_767" model="account.account.template">
+      <field name="name">Venituri din sconturi obtinute</field>
+      <field name="code">767</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="note">(contrepartie 667)</field>
+      <field name="parent_id" ref="pcg_76"/>
+    </record>
+
+    <record id="pcg_768" model="account.account.template">
+      <field name="name">Alte venituri financiare</field>
+      <field name="code">768</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_76"/>
+    </record>
+
+    <record id="pcg_77" model="account.account.template">
+      <field name="name">VENITURI EXTRAORDINARE</field>
+      <field name="code">77</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_7"/>
+    </record>
+
+    <record id="pcg_771" model="account.account.template">
+      <field name="name">Venituri din subventii pentru evenimente extraordinare si altele similare</field>
+      <field name="code">771</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_77"/>
+    </record>
+
+    <record id="pcg_78" model="account.account.template">
+      <field name="name">VENITURI DIN PROVIZIOANE sI AJUSTaRI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE </field>
+      <field name="code">78</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_7"/>
+    </record>
+
+    <record id="pcg_781" model="account.account.template">
+      <field name="name">Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare</field>
+      <field name="code">781</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_78"/>
+    </record>
+
+    <record id="pcg_7812" model="account.account.template">
+      <field name="name">Venituri din provizioane</field>
+      <field name="code">7812</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_781"/>
+    </record>
+
+    <record id="pcg_7813" model="account.account.template">
+      <field name="name">Venituri din ajustari pentru deprecierea imobilizarilor</field>
+      <field name="code">7813</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_781"/>
+    </record>
+
+    <record id="pcg_7814" model="account.account.template">
+      <field name="name">Venituri din ajustari pentru deprecierea activelor circulante </field>
+      <field name="code">7814</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_781"/>
+    </record>
+
+    <record id="pcg_7815" model="account.account.template">
+      <field name="name">Venituri din fondul comercial negativ</field>
+      <field name="code">7815</field>
+      <field name="type">other</field>
+      <field name="note">Acest cont apare numai in situatiile anuale consolidate</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_781"/>
+    </record>
+
+    <record id="pcg_786" model="account.account.template">
+      <field name="name">Venituri financiare din ajustari pentru pierdere de valoare</field>
+      <field name="code">786</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_78"/>
+    </record>
+
+    <record id="pcg_7863" model="account.account.template">                              
+      <field name="name">Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare</field>
+      <field name="code">7863</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_786"/>
+    </record>
+
+    <record id="pcg_7864" model="account.account.template">
+      <field name="name">Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante</field>
+      <field name="code">7864</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_income"/>
+      <field name="parent_id" ref="pcg_786"/>
+    </record>
+
+    <record id="pcg_Clasa_8" model="account.account.template">
+      <field name="name">CONTURI SPECIALE</field>
+      <field name="code">Clasa 8</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_8extrabilant"/>
+    </record>
+
+    <record id="pcg_80" model="account.account.template">
+      <field name="name">CONTURI IN AFARA BILANTULUI</field>
+      <field name="code">80</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_8"/>
+    </record>
+
+    <record id="pcg_801" model="account.account.template">
+      <field name="name">Angajamente acordate</field>
+      <field name="code">801</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_80"/>
+    </record>
+
+    <record id="pcg_8011" model="account.account.template">
+      <field name="name">Giruri si garantii acordate</field>
+      <field name="code">8011</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_commitment"/>
+      <field name="parent_id" ref="pcg_801"/>
+    </record>
+
+    <record id="pcg_8018" model="account.account.template">
+      <field name="name">Alte angajamente acordate </field>
+      <field name="code">8018</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_commitment"/>
+      <field name="parent_id" ref="pcg_801"/>
+    </record>
+
+    <record id="pcg_802" model="account.account.template">
+      <field name="name">Angajamente primite</field>
+      <field name="code">802</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_80"/>
+    </record>
+
+    <record id="pcg_8021" model="account.account.template">
+      <field name="name">Giruri si garantii primite</field>
+      <field name="code">8021</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_commitment"/>
+      <field name="parent_id" ref="pcg_802"/>
+    </record>
+
+    <record id="pcg_8028" model="account.account.template">
+      <field name="name">Alte angajamente primite</field>
+      <field name="code">8028</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_commitment"/>
+      <field name="parent_id" ref="pcg_802"/>
+    </record>
+
+    <record id="pcg_803" model="account.account.template">
+      <field name="name">Alte conturi in afara bilantului</field>
+      <field name="code">803</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_80"/>
+    </record>
+
+    <record id="pcg_8031" model="account.account.template">
+      <field name="name">Imobilizari corporale luate cu chirie</field>
+      <field name="code">8031</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_803"/>
+    </record>
+
+    <record id="pcg_8032" model="account.account.template">
+      <field name="name">Valori materiale primite spre prelucrare sau reparare</field>
+      <field name="code">8032</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_803"/>
+    </record>
+
+    <record id="pcg_8033" model="account.account.template">
+      <field name="name">Valori materiale primite in pastrare sau custodie</field>
+      <field name="code">8033</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_803"/>
+    </record>
+
+    <record id="pcg_8034" model="account.account.template">
+      <field name="name">Debitori scosi din activ, urmariti in continuare</field>
+      <field name="code">8034</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_803"/>
+    </record>
+
+    <record id="pcg_8035" model="account.account.template">
+      <field name="name">Stocuri de natura obiectelor de inventar date in folosinta</field>
+      <field name="code">8035</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_803"/>
+    </record>
+
+    <record id="pcg_8036" model="account.account.template">
+      <field name="name">Redevente, locatii de gestiune, chirii si alte datorii asimilate</field>
+      <field name="code">8036</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_803"/>
+    </record>
+
+    <record id="pcg_8037" model="account.account.template">
+      <field name="name">Efecte scontate neajunse la scadenta</field>
+      <field name="code">8037</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_803"/>
+    </record>
+
+    <record id="pcg_8038" model="account.account.template">
+      <field name="name">Alte valori in afara bilantului</field>
+      <field name="code">8038</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_803"/>
+    </record>
+
+    <record id="pcg_804" model="account.account.template">
+      <field name="name">Amortizarea aferenta gradului de neutilizare a mijloacelor fixe</field>
+      <field name="code">804</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_80"/>
+    </record>
+
+    <record id="pcg_8045" model="account.account.template">
+      <field name="name">Amortizarea aferenta gradului de neutilizare a mijloacelor fixe </field>
+      <field name="code">8045</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_804"/>
+    </record>
+
+    <record id="pcg_805" model="account.account.template">
+      <field name="name">Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta</field>
+      <field name="code">805</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_80"/>
+    </record>
+
+    <record id="pcg_8051" model="account.account.template">
+      <field name="name">Dobanzi de platit</field>
+      <field name="code">8051</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_805"/>
+    </record>
+
+    <record id="pcg_8052" model="account.account.template">
+      <field name="name">Dobanzi de incasat</field>
+      <field name="code">8052</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_805"/>
+    </record>
+
+    <record id="pcg_89" model="account.account.template">
+      <field name="name">Bilant</field>
+      <field name="code">89</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account_type_view"/>
+      <field name="parent_id" ref="pcg_Clasa_8"/>
+    </record>
+
+    <record id="pcg_891" model="account.account.template">
+      <field name="name">Bilant de deschidere</field>
+      <field name="code">891</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_89"/>
+    </record>
+
+    <record id="pcg_892" model="account.account.template">
+      <field name="name">Bilant de inchidere</field>
+      <field name="code">892</field>
+      <field name="type">other</field>
+      <field name="user_type" ref="account_type_special"/>
+      <field name="parent_id" ref="pcg_89"/>
+    </record>
+	
+		<!-- Chart template -->
+		<record id="romania_chart_template" model="account.chart.template">
+		<field name="name">Romania - Chart of Accounts</field>
+		<field name="account_root_id" ref="pcg_0"/>
+		<field name="tax_code_root_id" ref="vat_code_tax"/>
+		<field name="bank_account_view_id" ref="ro_pcg_cash"/>
+		<field name="property_account_receivable" ref="ro_pcg_recv"/> <!-- 4111 -->
+	        <field name="property_account_payable" ref="ro_pcg_pay"/> <!-- 4011 -->
+	       	<field name="property_account_expense_categ" ref="ro_pcg_expense"/> <!-- 607 --> 
+        	<field name="property_account_income_categ" ref="ro_pcg_sale"/> <!-- 707 -->
+		    
+		</record>
+</data>
+</openerp>
diff --git a/addons/l10n_ro/account_tax.xml b/addons/l10n_ro/account_tax.xml
new file mode 100644
index 00000000000..d9ea44d3716
--- /dev/null
+++ b/addons/l10n_ro/account_tax.xml
@@ -0,0 +1,136 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+<data noupdate="1">
+<record id="tvac_00" model="account.tax.template">
+	<field name="chart_template_id" ref="romania_chart_template"/>
+	<field name="name">TVA colectat 0%</field>
+	<field name="amount">0.000000</field>
+	<field name="type">percent</field>
+	<field name="account_collected_id" ref="pcg_4427"/>
+	<field name="account_paid_id" ref="pcg_4427"/>
+	<field name="base_code_id" ref="vat_code_tvac_baza00"/>
+	<field name="base_sign">1.00</field>
+	<field name="tax_code_id" ref="vat_code_tvac_tva00"/>
+	<field name="tax_sign">1.00</field>
+	<field name="ref_base_code_id" ref="vat_code_tvac_baza00"/>
+	<field name="ref_base_sign">-1.00</field>
+	<field name="ref_tax_code_id" ref="vat_code_tvac_tva00"/>
+	<field name="ref_tax_sign">-1.00</field>
+</record>
+<record id="tvac_05" model="account.tax.template">
+	<field name="chart_template_id" ref="romania_chart_template"/>
+	<field name="name">TVA colectat 5%</field>
+	<field name="amount">0.090000</field>
+	<field name="type">percent</field>
+	<field name="account_collected_id" ref="pcg_4427"/>
+	<field name="account_paid_id" ref="pcg_4427"/>
+	<field name="base_code_id" ref="vat_code_tvac_baza05"/>
+	<field name="tax_code_id" ref="vat_code_tvac_tva05"/>
+	<field name="ref_base_code_id" ref="vat_code_tvac_baza05"/>
+	<field name="ref_tax_code_id" ref="vat_code_tvac_tva05"/>
+	<field name="ref_base_sign">-1.00</field>
+	<field name="ref_tax_sign">-1.00</field>
+	<field name="base_sign">1.00</field>
+	<field name="tax_sign">1.00</field>
+</record>
+<record id="tvac_09" model="account.tax.template">
+	<field name="chart_template_id" ref="romania_chart_template"/>
+	<field name="name">TVA colectat 9%</field>
+	<field name="amount">0.090000</field>
+	<field name="type">percent</field>
+	<field name="account_collected_id" ref="pcg_4427"/>
+	<field name="account_paid_id" ref="pcg_4427"/>
+	<field name="base_code_id" ref="vat_code_tvac_baza09"/>
+	<field name="tax_code_id" ref="vat_code_tvac_tva09"/>
+	<field name="ref_base_code_id" ref="vat_code_tvac_baza09"/>
+	<field name="ref_tax_code_id" ref="vat_code_tvac_tva09"/>
+	<field name="ref_base_sign">-1.00</field>
+	<field name="ref_tax_sign">-1.00</field>
+	<field name="base_sign">1.00</field>
+	<field name="tax_sign">1.00</field>
+</record>
+<record id="tvac_19" model="account.tax.template">
+	<field name="chart_template_id" ref="romania_chart_template"/>
+	<field name="name">TVA colectat 19%</field>
+	<field name="amount">0.190000</field>
+	<field name="type">percent</field>
+	<field name="account_collected_id" ref="pcg_4427"/>
+	<field name="account_paid_id" ref="pcg_4427"/>
+	<field name="base_code_id" ref="vat_code_tvac_baza19"/>
+	<field name="tax_code_id" ref="vat_code_tvac_tva19"/>
+	<field name="ref_base_code_id" ref="vat_code_tvac_baza19"/>
+	<field name="ref_tax_code_id" ref="vat_code_tvac_tva19"/>
+	<field name="ref_base_sign">-1.00</field>
+	<field name="ref_tax_sign">-1.00</field>
+	<field name="base_sign">1.00</field>
+	<field name="tax_sign">1.00</field>
+
+</record>
+<record id="tvad_00" model="account.tax.template">
+	<field name="chart_template_id" ref="romania_chart_template"/>
+	<field name="name">TVA deductibil 0%</field>
+	<field name="amount">0.000000</field>
+	<field name="type">percent</field>
+	<field name="account_collected_id" ref="pcg_4426"/>
+	<field name="account_paid_id" ref="pcg_4426"/>
+	<field name="base_code_id" ref="vat_code_tvad_baza00"/>
+	<field name="base_sign">1.00</field>
+	<field name="tax_code_id" ref="vat_code_tvad_tva00"/>
+	<field name="tax_sign">1.00</field>
+	<field name="ref_base_code_id" ref="vat_code_tvad_baza00"/>
+	<field name="ref_base_sign">-1.00</field>
+	<field name="ref_tax_code_id" ref="vat_code_tvad_tva00"/>
+	<field name="ref_tax_sign">-1.00</field>
+</record>
+<record id="tvad_05" model="account.tax.template">
+	<field name="chart_template_id" ref="romania_chart_template"/>
+	<field name="name">TVA deductibil 5%</field>
+	<field name="amount">0.090000</field>
+	<field name="type">percent</field>
+	<field name="account_collected_id" ref="pcg_4426"/>
+	<field name="account_paid_id" ref="pcg_4426"/>
+	<field name="base_code_id" ref="vat_code_tvad_baza05"/>
+	<field name="tax_code_id" ref="vat_code_tvad_tva05"/>
+	<field name="ref_base_code_id" ref="vat_code_tvad_baza05"/>
+	<field name="ref_tax_code_id" ref="vat_code_tvad_tva05"/>
+	<field name="ref_base_sign">-1.00</field>
+	<field name="ref_tax_sign">-1.00</field>
+	<field name="base_sign">1.00</field>
+	<field name="tax_sign">1.00</field>
+</record>
+<record id="tvad_09" model="account.tax.template">
+	<field name="chart_template_id" ref="romania_chart_template"/>
+	<field name="name">TVA deductibil 9%</field>
+	<field name="amount">0.090000</field>
+	<field name="type">percent</field>
+	<field name="account_collected_id" ref="pcg_4426"/>
+	<field name="account_paid_id" ref="pcg_4426"/>
+	<field name="base_code_id" ref="vat_code_tvad_baza09"/>
+	<field name="tax_code_id" ref="vat_code_tvad_tva09"/>
+	<field name="ref_base_code_id" ref="vat_code_tvad_baza09"/>
+	<field name="ref_tax_code_id" ref="vat_code_tvad_tva09"/>
+	<field name="ref_base_sign">-1.00</field>
+	<field name="ref_tax_sign">-1.00</field>
+	<field name="base_sign">1.00</field>
+	<field name="tax_sign">1.00</field>
+</record>
+<record id="tvad_19" model="account.tax.template">
+	<field name="chart_template_id" ref="romania_chart_template"/>
+	<field name="name">TVA deductibil 19%</field>
+	<field name="amount">0.190000</field>
+	<field name="type">percent</field>
+	<field name="account_collected_id" ref="pcg_4426"/>
+	<field name="account_paid_id" ref="pcg_4426"/>
+	<field name="base_code_id" ref="vat_code_tvad_baza19"/>
+	<field name="tax_code_id" ref="vat_code_tvad_tva19"/>
+	<field name="ref_base_code_id" ref="vat_code_tvad_baza19"/>
+	<field name="ref_tax_code_id" ref="vat_code_tvad_tva19"/>
+	<field name="ref_base_sign">-1.00</field>
+	<field name="ref_tax_sign">-1.00</field>
+	<field name="base_sign">1.00</field>
+	<field name="tax_sign">1.00</field>
+
+</record>
+
+</data>
+</openerp>
diff --git a/addons/l10n_ro/account_tax_code.xml b/addons/l10n_ro/account_tax_code.xml
new file mode 100644
index 00000000000..73def785c00
--- /dev/null
+++ b/addons/l10n_ro/account_tax_code.xml
@@ -0,0 +1,134 @@
+<?xml version="1.0"?>
+<openerp>
+<data noupdate="True">
+
+#
+# Tax Code Template Configuration
+#
+	<record model="account.tax.code.template" id="vat_code_tax">
+		<field name="name">Decont TVA</field>
+	</record>
+	
+	<record model="account.tax.code.template" id="vat_code_tvac_tva">
+		<field name="name">TVA COLECTATA</field>
+		<field name="code">b)</field>
+		<field name="parent_id" ref="vat_code_tax"/>
+	</record>
+
+	<record model="account.tax.code.template" id="vat_code_tvac_tva19">
+		<field name="name">TVA 19%</field>
+		<field name="code">TVA colectata 19%</field>
+		<field name="parent_id" ref="vat_code_tvac_tva"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvac_tva09">
+		<field name="name">TVA 9%</field>
+		<field name="code">TVA colectata 9%</field>
+		<field name="parent_id" ref="vat_code_tvac_tva"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvac_tva05">
+		<field name="name">TVA 5%</field>
+		<field name="code">TVA colectata 5%</field>
+		<field name="parent_id" ref="vat_code_tvac_tva"/>
+	</record>
+
+	<record model="account.tax.code.template" id="vat_code_tvac_tvaTI">
+		<field name="name">TVA Taxare inversa</field>
+		<field name="code">TVA</field>
+		<field name="parent_id" ref="vat_code_tvac_tva"/>
+	</record>
+
+	<record model="account.tax.code.template" id="vat_code_tvac_tva00">
+		<field name="name">TVA 0%</field>
+		<field name="code">TVA colectata 0%</field>
+		<field name="parent_id" ref="vat_code_tvac_tva"/>
+	</record>
+
+	<record model="account.tax.code.template" id="vat_code_tvac_baza">
+		<field name="name">BAZA TVA COLECTAT</field>
+		<field name="code">a)</field>
+		<field name="parent_id" ref="vat_code_tax"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvac_baza19">
+		<field name="name">Baza TVA 19%</field>
+		<field name="code">TVA colectata 19%(Baza)</field>
+		<field name="parent_id" ref="vat_code_tvac_baza"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvac_baza09">
+		<field name="name">Baza TVA 9%</field>
+		<field name="code">TVA colectata 9%(Baza)</field>
+		<field name="parent_id" ref="vat_code_tvac_baza"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvac_baza05">
+		<field name="name">Baza TVA 5%</field>
+		<field name="code">TVA colectata 5%(Baza)</field>
+		<field name="parent_id" ref="vat_code_tvac_baza"/>
+	</record>
+
+	<record model="account.tax.code.template" id="vat_code_tvac_bazaTI">
+		<field name="name">Baza TVA Taxare inversa</field>
+		<field name="code">Baza</field>
+		<field name="parent_id" ref="vat_code_tvac_baza"/>
+	</record>
+
+	<record model="account.tax.code.template" id="vat_code_tvac_baza00">
+		<field name="name">Baza TVA 0%</field>
+		<field name="code">TVA colectata 0%(Baza)</field>
+		<field name="parent_id" ref="vat_code_tvac_baza"/>
+	</record>
+
+
+	<record model="account.tax.code.template" id="vat_code_tvad_tva">
+		<field name="name">TVA DEDUCTIBILA</field>
+		<field name="code">d)</field>
+		<field name="parent_id" ref="vat_code_tax"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvad_tva19">
+		<field name="name">TVA 19%</field>
+		<field name="code">TVA deductibila 19%</field>
+		<field name="parent_id" ref="vat_code_tvad_tva"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvad_tva09">
+		<field name="name">TVA 9%</field>
+		<field name="code">TVA deductibila 9%</field>
+		<field name="parent_id" ref="vat_code_tvad_tva"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvad_tva05">
+		<field name="name">TVA 5%</field>
+		<field name="code">TVA deductibila 5%</field>
+		<field name="parent_id" ref="vat_code_tvad_tva"/>
+	</record>
+
+	<record model="account.tax.code.template" id="vat_code_tvad_tva00">
+		<field name="name">TVA 0%</field>
+		<field name="code">TVA deductibila 0%</field>
+		<field name="parent_id" ref="vat_code_tvad_tva"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvad_baza">
+		<field name="name">BAZA TVA DEDUCTIBIL</field>
+		<field name="code">c)</field>
+		<field name="parent_id" ref="vat_code_tax"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvad_baza19">
+		<field name="name">Baza TVA 19%</field>
+		<field name="code">TVA deductibila 19%(Baza)</field>
+		<field name="parent_id" ref="vat_code_tvad_baza"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvad_baza09">
+		<field name="name">Baza TVA 9%</field>
+		<field name="code">TVA deductibila 9%(Baza)</field>
+		<field name="parent_id" ref="vat_code_tvad_baza"/>
+	</record>
+	<record model="account.tax.code.template" id="vat_code_tvad_baza05">
+		<field name="name">Baza TVA 5%</field>
+		<field name="code">TVA deductibila 5%(Baza)</field>
+		<field name="parent_id" ref="vat_code_tvad_baza"/>
+	</record>
+
+	<record model="account.tax.code.template" id="vat_code_tvad_baza00">
+		<field name="name">Baza TVA 0%</field>
+		<field name="code">TVA deductibila 0%(Baza)</field>
+		<field name="parent_id" ref="vat_code_tvad_baza"/>
+	</record>
+
+</data>
+</openerp>
diff --git a/addons/l10n_ro/l10n_chart_ro_wizard.xml b/addons/l10n_ro/l10n_chart_ro_wizard.xml
new file mode 100644
index 00000000000..a890e8eb81c
--- /dev/null
+++ b/addons/l10n_ro/l10n_chart_ro_wizard.xml
@@ -0,0 +1,14 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data>
+
+		<record id="config_call_account_template_ro" model="ir.actions.todo">
+	        <field name="name">Generate Chart of Accounts from a Chart Template</field>
+	        <field name="note">Generate Chart of Accounts from a Chart Template. You will be asked to pass the name of the company, the chart template to follow, the no. of digits to generate the code for your accounts and Bank account, currency to create Journals. Thus,the pure copy of chart Template is generated.
+	This is the same wizard that runs from Financial Management/Configuration/Financial Accounting/Financial Accounts/Generate Chart of Accounts from a Chart Template.</field>
+	        <field name="action_id" ref="account.action_wizard_multi_chart"/>
+	        <field name="state">open</field>
+    	</record>
+
+    </data>
+</openerp>
diff --git a/addons/l10n_ro/partner_view.xml b/addons/l10n_ro/partner_view.xml
new file mode 100644
index 00000000000..bd349dbb5fa
--- /dev/null
+++ b/addons/l10n_ro/partner_view.xml
@@ -0,0 +1,16 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<openerp>
+	<data>
+		<record model="ir.ui.view" id="res_partner_form_ro">
+			<field name="name">res.partner.form.ro</field>
+			<field name="inherit_id" ref="base.view_partner_form"/>
+			<field name="model">res.partner</field>
+			<field name="type">form</field>
+			<field name="arch" type="xml">
+				<field name="vat" position="after">
+					<field name="nrc"/>
+				</field>
+			</field>
+		</record>
+	</data>
+</openerp>
diff --git a/addons/l10n_ro/res_partner.py b/addons/l10n_ro/res_partner.py
new file mode 100644
index 00000000000..f5521844a49
--- /dev/null
+++ b/addons/l10n_ro/res_partner.py
@@ -0,0 +1,32 @@
+
+# -*- encoding: utf-8 -*-
+##############################################################################
+#
+#    OpenERP, Open Source Management Solution	
+#    Copyright (C) 2009 (<http://www.filsystem.ro>). All Rights Reserved
+#    $Id$
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU General Public License as published by
+#    the Free Software Foundation, either version 3 of the License, or
+#    (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU General Public License for more details.
+#
+#    You should have received a copy of the GNU General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+
+from osv import fields, osv
+
+class res_partner(osv.osv):
+    _name = "res.partner"
+    _inherit = "res.partner"
+    _columns = {
+        'nrc' : fields.char('NRC', size=16, help='Registration number at the Registry of Commerce'),
+    }
+res_partner()
author	nvi-openerp <nicolas.vanhoren@openerp.com>	2010-10-26 09:52:25 +0200
committer	nvi-openerp <nicolas.vanhoren@openerp.com>	2010-10-26 09:52:25 +0200
commit	afa0eb01005f15c1c8e11a2e794a54eb48b71bc8 (patch)
tree	40db48c22932fbcb6376309c2ca18db0c16f5ae7 /addons
parent	86f9411c30865c23a4025fcefcf070cad2b22df2 (diff)