odoo/addons/l10n_ro/account_chart.xml

<?xml version="1.0" encoding="utf-8"?>
<openerp>
<data noupdate="0">

    <!-- 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.data_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.data_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.data_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.data_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, PROVIZIOANE, îMPRUMUTURI SI DATORII ASIMILATE</field>
        <field name="code">Clasa 1</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 ŞI REZERVE</field>
        <field name="code">10</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_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 nevărsat</field>
        <field name="code">1011</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_1012" model="account.account.template">
        <field name="name">Capital subscris vărsat</field>
        <field name="code">1012</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_1017" model="account.account.template">
        <field name="name">Patrimoniul privat</field>
        <field name="code">1017</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_1018" model="account.account.template">
        <field name="name">Patrimoniul institutelor naţionale de cercetare-dezvoltare</field>
        <field name="code">1018</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_103" model="account.account.template">
        <field name="name">Alte elemente de capitaluri proprii</field>
        <field name="code">103</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1031" model="account.account.template">
        <field name="name">Beneficii acordate angajaţilor sub forma instrumentelor de capitaluri proprii</field>
        <field name="code">1031</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_103"/>
    </record>

    <record id="pcg_1033" model="account.account.template">
        <field name="name">Diferenţe de curs valutar în relaţie cu investiţia netă într-o entitate străină</field>
        <field name="code">1033</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_103"/>
    </record>

    <record id="pcg_1038" model="account.account.template">
        <field name="name">Diferenţe din modificarea valorii juste a activelor financiare disponibile în vederea vânzării şi alte elemente de capitaluri proprii</field>
        <field name="code">1038</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_103"/>
    </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.data_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.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_1044" model="account.account.template">
        <field name="name">Prime de conversie a obligaţiunilor în acţiuni</field>
        <field name="code">1044</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <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.data_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.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_107" model="account.account.template">
        <field name="name">Diferenţe de curs valutar din conversie</field>
        <field name="code">107</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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 care nu controlează</field>
        <field name="code">108</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 care nu controlează - rezultatul exerciţiului financiar</field>
        <field name="code">1081</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_108"/>
    </record>

    <record id="pcg_1082" model="account.account.template">
        <field name="name">Interese care nu controlează - alte capitaluri proprii</field>
        <field name="code">1082</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_108"/>
    </record>

    <record id="pcg_109" model="account.account.template">
        <field name="name">Acţiuni proprii</field>
        <field name="code">109</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1091" model="account.account.template">
        <field name="name">Acţiuni proprii deţinute pe termen scurt</field>
        <field name="code">1091</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_109"/>
    </record>

    <record id="pcg_1092" model="account.account.template">
        <field name="name">Acţiuni proprii deţinute pe termen lung</field>
        <field name="code">1092</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_109"/>
    </record>

    <record id="pcg_1095" model="account.account.template">
        <field name="name">Acţiuni proprii reprezentând titluri deţinute de societatea absorbită la societatea absorbantă</field>
        <field name="code">1095</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_11"/>
    </record>

    <record id="pcg_1171" model="account.account.template">
        <field name="name">Rezultatul reportat reprezentând profitul nerepartizat sau pierderea neacoperită</field>
        <field name="code">1171</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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 dată a lAS, mai puţin lAS 29</field>
        <field name="code">1172</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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_1173" model="account.account.template">
        <field name="name">Rezultatul reportat provenit din modificările politicilor contabile</field>
        <field name="code">1173</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_117"/>
    </record>

    <record id="pcg_1175" model="account.account.template">
        <field name="name">Rezultatul reportat reprezentând surplusul realizat din rezerve din reevaluare</field>
        <field name="code">1175</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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 reglementărilor contabile conforme cu directivele europene</field>
        <field name="code">1176</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_117"/>
    </record>


    <record id="pcg_12" model="account.account.template">
        <field name="name">REZULTATUL EXERCIŢIULUI FINANCIAR</field>
        <field name="code">12</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_12"/>
    </record>

    <record id="pcg_14" model="account.account.template">
        <field name="name">CÂŞTIGURI SAU PIERDERI LEGATE DE EMITEREA, RĂSCUMPĂRAREA, VÂNZAREA, CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUMENTELOR DE CAPITALURI PROPRII</field>
        <field name="code">14</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_1"/>
    </record>

    <record id="pcg_141" model="account.account.template">
        <field name="name">Câştiguri legate de vânzarea sau anularea instrumentelor de capitaluri proprii</field>
        <field name="code">141</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_1411" model="account.account.template">
        <field name="name">Câştiguri legate de vânzarea instrumentelor de capitaluri proprii</field>
        <field name="code">1411</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_141"/>
    </record>

    <record id="pcg_1412" model="account.account.template">
        <field name="name">Câştiguri legate de anularea instrumentelor de capitaluri proprii</field>
        <field name="code">1412</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_141"/>
    </record>

    <record id="pcg_149" model="account.account.template">
        <field name="name">Pierderi legate de emiterea, răscumpărarea, vânzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii</field>
        <field name="code">149</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_1491" model="account.account.template">
        <field name="name">Pierderi rezultate din vânzarea instrumentelor de capital uri proprii</field>
        <field name="code">1491</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_149"/>
    </record>

    <record id="pcg_1495" model="account.account.template">
        <field name="name">Pierderi rezultate din reorganizări, care sunt determinate de anularea titlurilor deţinute</field>
        <field name="code">1495</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_149"/>
    </record>

    <record id="pcg_1498" model="account.account.template">
        <field name="name">Alte pierderi legate de instrumentele de capitaluri proprii</field>
        <field name="code">1498</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_149"/>
    </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.data_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.data_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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1512" model="account.account.template">
        <field name="name">Provizioane pentru garanţii acordate clienţilor</field>
        <field name="code">1512</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1513" model="account.account.template">
        <field name="name">Provizioane pentru dezafectare imobilizări</field>
        <field name="code">1513</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1515" model="account.account.template">
        <field name="name">Provizioane pentru pensii şi obligaţii similare</field>
        <field name="code">1515</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1517" model="account.account.template">
        <field name="name">Provizioane pentru terminarea contractului de muncă</field>
        <field name="code">1517</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_16" model="account.account.template">
        <field name="name">îMPRUMUTURI ŞI DATORII ASIMILATE</field>
        <field name="code">16</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_1"/>
    </record>

    <record id="pcg_161" model="account.account.template">
        <field name="name">Împrumuturi din emisiuni de obligaţiuni</field>
        <field name="code">161</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1614" model="account.account.template">
        <field name="name">Împrumuturi externe din emisiuni de obligaţiuni garantate de stat</field>
        <field name="code">1614</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_161"/>
    </record>

    <record id="pcg_1615" model="account.account.template">
        <field name="name">Împrumuturi externe din emisiuni de obligaţiuni garantate de bănci</field>
        <field name="code">1615</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_161"/>
    </record>

    <record id="pcg_1617" model="account.account.template">
        <field name="name">Împrumuturi interne din emisiuni de obligaţiuni garantate de stat</field>
        <field name="code">1617</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_161"/>
    </record>

    <record id="pcg_1618" model="account.account.template">
        <field name="name">Alte împrumuturi din emisiuni de obligaţiuni</field>
        <field name="code">1618</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_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 scadenţă</field>
        <field name="code">1622</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_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 bănci</field>
        <field name="code">1625</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_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 imobilizările financiare</field>
        <field name="code">166</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1661" model="account.account.template">
        <field name="name">Datorii faţă de entităţile afiliate</field>
        <field name="code">1661</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_166"/>
    </record>

    <record id="pcg_1663" model="account.account.template">
        <field name="name">Datorii faţă de entităţile asociate şi entităţile controlate în comun</field>
        <field name="code">1663</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_166"/>
    </record>

    <record id="pcg_167" model="account.account.template">
        <field name="name">Alte împrumuturi şi datorii asimilate</field>
        <field name="code">167</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_168" model="account.account.template">
        <field name="name">Dobânzi aferente împrumuturilor şi datoriilor asimilate</field>
        <field name="code">168</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1681" model="account.account.template">
        <field name="name">Dobânzi aferente împrumuturilor din emisiuni de obligaţiuni</field>
        <field name="code">1681</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1682" model="account.account.template">
        <field name="name">Dobânzi aferente creditelor bancare pe termen lung</field>
        <field name="code">1682</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1685" model="account.account.template">
        <field name="name">Dobânzi aferente datoriilor faţă de entităţile afiliate</field>
        <field name="code">1685</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1686" model="account.account.template">
        <field name="name">Dobânzi aferente datoriilor fată de entitătile asociate şi entităţile controlate în comun</field>
        <field name="code">1686</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1687" model="account.account.template">
        <field name="name">Dobânzi aferente altor împrumuturi şi datorii asimilate</field>
        <field name="code">1687</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 obligaţiunilor şi a altor datorii</field>
        <field name="code">169</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_16"/>
    </record>

        <record id="pcg_1691" model="account.account.template">
        <field name="name">Prime privind rambursarea obligaţiunilor</field>
        <field name="code">1691</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_169"/>
    </record>

        <record id="pcg_1692" model="account.account.template">
        <field name="name">Prime privind rambursarea altor datorii</field>
        <field name="code">1692</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_169"/>
    </record>

    <record id="pcg_Clasa_2" model="account.account.template">
        <field name="name">CONTURI DE IMOBILlZĂRI</field>
        <field name="code">Clasa 2</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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">IMOBILlZĂRI NECORPORALE</field>
        <field name="code">20</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_205" model="account.account.template">
        <field name="name">Concesiuni, brevete, licenţe, mărci comerciale, drepturi şi active similare</field>
        <field name="code">205</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_206" model="account.account.template">
        <field name="name">Active necorporale de explorare şi evaluare a resurselor minerale</field>
        <field name="code">206</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <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_2075" model="account.account.template">
        <field name="name">Fond comercial negativ</field>
        <field name="code">2075</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
        <field name="parent_id" ref="pcg_207"/>
    </record>

    <record id="pcg_208" model="account.account.template">
        <field name="name">Alte imobilizări necorporale</field>
        <field name="code">208</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_21" model="account.account.template">
        <field name="name">IMOBILlZĂRI CORPORALE</field>
        <field name="code">21</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 şi amenajări de terenuri</field>
        <field name="code">211</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_211"/>
    </record>

    <record id="pcg_2112" model="account.account.template">
        <field name="name">Amenajări de terenuri</field>
        <field name="code">2112</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_213" model="account.account.template">
        <field name="name">Instalaţii tehnice şi mijloace de transport</field>
        <field name="code">213</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_2131" model="account.account.template">
        <field name="name">Echipamente tehnologice (maşini, utilaje şi instalaţii de lucru)</field>
        <field name="code">2131</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_2132" model="account.account.template">
        <field name="name">Aparate şi instalaţii de măsurare, control şi reglare</field>
        <field name="code">2132</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_2133" model="account.account.template">
        <field name="name">Mijloace de transport</field>
        <field name="code">2133</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_214" model="account.account.template">
        <field name="name">Mobilier, aparatură birotică, echipamente de protecţie a valorilor umane şi materiale şi alte active corporale</field>
        <field name="code">214</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_215" model="account.account.template">
        <field name="name">Investiţii imobiliare</field>
        <field name="code">215</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_216" model="account.account.template">
        <field name="name">Active corporale de explorare şi evaluare a resurselor minerale</field>
        <field name="code">216</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_217" model="account.account.template">
        <field name="name">Active biologice productive</field>
        <field name="code">217</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_21"/>
    </record>

     <record id="pcg_22" model="account.account.template">
        <field name="name">IMOBILlZĂRI CORPORALE în CURS DE APROVIZIONARE</field>
        <field name="code">22</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_223" model="account.account.template">
        <field name="name">Instalaţii tehnice şi mijloace de transport în curs de aprovizionare</field>
        <field name="code">223</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_22"/>
    </record>

    <record id="pcg_224" model="account.account.template">
        <field name="name">Mobilier, aparatură birotică, echipamente de protecţie a valorilor umane şi materiale şi alte active corporale în curs de aprovizionare</field>
        <field name="code">224</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_22"/>
    </record>

    <record id="pcg_227" model="account.account.template">
        <field name="name">Active biologice productive în curs de aprovizionare</field>
        <field name="code">227</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_22"/>
    </record>

    <record id="pcg_23" model="account.account.template">
        <field name="name">IMOBILIZĂRI în CURS</field>
        <field name="code">23</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_231" model="account.account.template">
        <field name="name">Imobilizări corporale în curs de execuţie</field>
        <field name="code">231</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_235" model="account.account.template">
        <field name="name">Investiţii imobiliare în curs de execuţie</field>
        <field name="code">235</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_26" model="account.account.template">
        <field name="name">IMOBILIZĂRI FINANCIARE</field>
        <field name="code">26</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_261" model="account.account.template">
        <field name="name">Acţiuni deţinute la entităţile afiliate</field>
        <field name="code">261</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_262" model="account.account.template">
        <field name="name">Acţiuni deţinute la entităţi asociate</field>
        <field name="code">262</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_263" model="account.account.template">
        <field name="name">Acţiuni deţinute la entităţi controlate în comun</field>
        <field name="code">263</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_264" model="account.account.template">
        <field name="name">Titluri puse în echivalenţă</field>
        <field name="code">264</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_266" model="account.account.template">
        <field name="name">Certificate verzi amânate</field>
        <field name="code">266</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_26"/>
    </record>
 
   <record id="pcg_267" model="account.account.template">
        <field name="name">Creanţe imobilizate</field>
        <field name="code">267</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_2671" model="account.account.template">
        <field name="name">Sume de încasat de la entităţile afiliate</field>
        <field name="code">2671</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2672" model="account.account.template">
        <field name="name">Dobânda aferentă sumelor de încasat de la entităţile afiliate</field>
        <field name="code">2672</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2673" model="account.account.template">
        <field name="name">Creanţe faţă de entităţile asociate şi entităţile controlate în comun</field>
        <field name="code">2673</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2674" model="account.account.template">
        <field name="name">Dobânda aferentă creanţelor faţă de entităţile asociate şi entităţile controlate în comun</field>
        <field name="code">2674</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2675" model="account.account.template">
        <field name="name">Împrumuturi acordate pe termen lung</field>
        <field name="code">2675</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2676" model="account.account.template">
        <field name="name">Dobânda aferentă împrumuturilor acordate pe termen lung</field>
        <field name="code">2676</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2677" model="account.account.template">
        <field name="name">Obligaţiuni achiziţionate cu ocazia emisiunilor efectuate de terţi</field>
        <field name="code">2677</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2678" model="account.account.template">
        <field name="name">Alte creanţe imobilizate</field>
        <field name="code">2678</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2679" model="account.account.template">
        <field name="name">Dobânzi aferente altor creanţe imobilizate</field>
        <field name="code">2679</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_269" model="account.account.template">
        <field name="name">Vărsăminte de efectuat pentru imobilizări financiare</field>
        <field name="code">269</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_2691" model="account.account.template">
        <field name="name">Vărsăminte de efectuat privind acţiunile deţinute la entităţile afiliate</field>
        <field name="code">2691</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_269"/>
    </record>

    <record id="pcg_2692" model="account.account.template">
        <field name="name">Vărsăminte de efectuat privind acţiunile deţinute la entităţi asociate</field>
        <field name="code">2692</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_269"/>
    </record>

    <record id="pcg_2693" model="account.account.template">
        <field name="name">Vărsăminte de efectuat privind acţiunile deţinute la entităţi controlate în comun</field>
        <field name="code">2693</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_269"/>
    </record>

    <record id="pcg_2695" model="account.account.template">
        <field name="name">Vărsăminte de efectuat pentru alte imobilizări financiare</field>
        <field name="code">2695</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_269"/>
    </record>

    <record id="pcg_28" model="account.account.template">
        <field name="name">AMORTIZĂRI PRIVIND IMOBILlZĂRILE</field>
        <field name="code">28</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_280" model="account.account.template">
        <field name="name">Amortizări privind imobilizările necorporale</field>
        <field name="code">280</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2805" model="account.account.template">
        <field name="name">Amortizarea concesiunilor, brevetelor, licenţelor, mărcilor comerciale, drepturilor şi activelor similare</field>
        <field name="code">2805</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2806" model="account.account.template">
        <field name="name">Amortizarea activelor necorporale de explorare şi evaluare a resurselor minerale</field>
        <field name="code">2806</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <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 imobilizări necorporale</field>
        <field name="code">2808</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_281" model="account.account.template">
        <field name="name">Amortizări privind imobilizările corporale</field>
        <field name="code">281</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_28"/>
    </record>

    <record id="pcg_2811" model="account.account.template">
        <field name="name">Amortizarea amenajărilor de terenuri</field>
        <field name="code">2811</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2812" model="account.account.template">
        <field name="name">Amortizarea construcţiilor</field>
        <field name="code">2812</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2813" model="account.account.template">
        <field name="name">Amortizarea instalaţiilor şi mijloacelor de transport</field>
        <field name="code">2813</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2814" model="account.account.template">
        <field name="name">Amortizarea altor imobilizări corporale</field>
        <field name="code">2814</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2815" model="account.account.template">
        <field name="name">Amortizarea investiţiilor imobiliare</field>
        <field name="code">2815</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2816" model="account.account.template">
        <field name="name">Amortizarea activelor corporale de explorare şi evaluare a resurselor minerale</field>
        <field name="code">2816</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2817" model="account.account.template">
        <field name="name">Amortizarea activelor biologice productive</field>
        <field name="code">2817</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_29" model="account.account.template">
        <field name="name">AJUSTĂRI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILlZĂRILOR</field>
        <field name="code">29</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_290" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea imobilizărilor necorporale</field>
        <field name="code">290</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2903" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea cheltuielilor de dezvoltare</field>
        <field name="code">2903</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_2905" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea concesiunilor, brevetelor, licenţelor, mărcilor comerciale, drepturilor şi activelor similare</field>
        <field name="code">2905</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_2906" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea activelor necorporale de explorare şi evaluare a resurselor minerale</field>
        <field name="code">2906</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_2908" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea altor imobilizări necorporale</field>
        <field name="code">2908</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_291" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea imobilizărilor corporale</field>
        <field name="code">291</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2911" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea terenurilor şi amenajărilor de terenuri</field>
        <field name="code">2911</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_2912" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea construcţiilor</field>
        <field name="code">2912</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_2913" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea instalaţiilor şi mijloacelor de transport</field>
        <field name="code">2913</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_2914" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea altor imobilizări corporale</field>
        <field name="code">2914</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_2915" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea investiţiilor imobiliare</field>
        <field name="code">2915</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_2916" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea activelor corporale de explorare şi evaluare a resurselor minerale</field>
        <field name="code">2916</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_2917" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea activelor biologice productive</field>
        <field name="code">2917</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_293" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea imobilizărilor în curs de execuţie</field>
        <field name="code">293</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2931" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea imobilizărilor corporale în curs de execuţie</field>
        <field name="code">2931</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_293"/>
    </record>

    <record id="pcg_2935" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea investiţii lor imobiliare în curs de execuţie</field>
        <field name="code">2935</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_293"/>
    </record>

    <record id="pcg_296" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a imobilizărilor financiare</field>
        <field name="code">296</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2961" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţile afiliate</field>
        <field name="code">2961</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2962" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţi asociate şi entităţi controlate în comun</field>
        <field name="code">2962</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2963" model="account.account.template">
        <field name="name">Ajustări 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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2964" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a sumelor de încasat de la entităţile afiliate</field>
        <field name="code">2964</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2965" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a creanţelor faţă de entităţile asociate şi entităţile controlate în comun</field>
        <field name="code">2965</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2966" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a împrumuturilor acordate pe termen lung</field>
        <field name="code">2966</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2968" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a altor creanţe</field>
        <field name="code">2968</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_Clasa_3" model="account.account.template">
        <field name="name">CONTURI DE STOCURI ŞI PRODUCŢIE în CURS DE EXECUŢIE</field>
        <field name="code">Clasa 3</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_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.data_account_type_asset"/>
        <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.data_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.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_302"/>
    </record>

    <record id="pcg_3023" model="account.account.template">
        <field name="name">Materiale pentru ambalat</field>
        <field name="code">3023</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_302"/>
    </record>

    <record id="pcg_3025" model="account.account.template">
        <field name="name">Seminţe şi materiale de plantat</field>
        <field name="code">3025</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_30"/>
    </record>

    <record id="pcg_308" model="account.account.template">
        <field name="name">Diferenţe de preţ la materii prime şi materiale</field>
        <field name="code">308</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_30"/>
    </record>

    <record id="pcg_32" model="account.account.template">
        <field name="name">STOCURI în CURS DE APROVIZIONARE</field>
        <field name="code">32</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_321" model="account.account.template">
        <field name="name">Materii prime în curs de aprovizionare</field>
        <field name="code">321</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_32"/>
    </record>

    <record id="pcg_322" model="account.account.template">
        <field name="name">Materiale consumabile în curs de aprovizionare</field>
        <field name="code">322</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_32"/>
    </record>

    <record id="pcg_323" model="account.account.template">
        <field name="name">Materiale de natura obiectelor de inventar în curs de aprovizionare</field>
        <field name="code">323</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_32"/>
    </record>

    <record id="pcg_326" model="account.account.template">
        <field name="name">Active biologice de natura stocurilor în curs de aprovizionare</field>
        <field name="code">326</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_32"/>
    </record>

    <record id="pcg_327" model="account.account.template">
        <field name="name">Mărfuri în curs de aprovizionare</field>
        <field name="code">327</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_32"/>
    </record>

    <record id="pcg_328" model="account.account.template">
        <field name="name">Ambalaje în curs de aprovizionare</field>
        <field name="code">328</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_32"/>
    </record>

    <record id="pcg_33" model="account.account.template">
        <field name="name">PRODUCŢIE în CURS DE EXECUŢIE</field>
        <field name="code">33</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_331" model="account.account.template">
        <field name="name">Produse în curs de execuţie</field>
        <field name="code">331</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_33"/>
    </record>

    <record id="pcg_332" model="account.account.template">
        <field name="name">Servicii în curs de execuţie</field>
        <field name="code">332</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_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.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_34"/>
    </record>

    <record id="pcg_347" model="account.account.template">
        <field name="name">Produse agricole</field>
        <field name="code">347</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_34"/>
    </record>

    <record id="pcg_348" model="account.account.template">
        <field name="name">Diferenţe de preţ la produse</field>
        <field name="code">348</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_34"/>
    </record>

    <record id="pcg_35" model="account.account.template">
        <field name="name">STOCURI AFLATE LA TERŢI</field>
        <field name="code">35</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_351" model="account.account.template">
        <field name="name">Materii şi materiale aflate la terţi</field>
        <field name="code">351</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_354" model="account.account.template">
        <field name="name">Produse aflate la terţi</field>
        <field name="code">354</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_356" model="account.account.template">
        <field name="name">Active biologice de natura stocurilor aflate la terţi</field>
        <field name="code">356</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_357" model="account.account.template">
        <field name="name">Mărfuri aflate la terţi</field>
        <field name="code">357</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_358" model="account.account.template">
        <field name="name">Ambalaje aflate la terţi</field>
        <field name="code">358</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_36" model="account.account.template">
        <field name="name">ACTIVE BIOLOGICE DE NATURA STOCURILOR</field>
        <field name="code">36</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_361" model="account.account.template">
        <field name="name">Active biologice de natura stocurilor</field>
        <field name="code">361</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_36"/>
    </record>

    <record id="pcg_368" model="account.account.template">
        <field name="name">Diferenţe de preţ la active biologice de natura stocurilor</field>
        <field name="code">368</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_36"/>
    </record>

    <record id="pcg_37" model="account.account.template">
        <field name="name">MĂRFURI</field>
        <field name="code">37</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_371" model="account.account.template">
        <field name="name">Mărfuri</field>
        <field name="code">371</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_37"/>
    </record>

    <record id="pcg_378" model="account.account.template">
        <field name="name">Diferenţe de preţ la mărfuri</field>
        <field name="code">378</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_38"/>
    </record>

    <record id="pcg_388" model="account.account.template">
        <field name="name">Diferenţe de preţ la ambalaje</field>
        <field name="code">388</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_38"/>
    </record>

    <record id="pcg_39" model="account.account.template">
        <field name="name">AJUSTĂRI PENTRU DEPRECIEREASTOCURILOR ŞI PRODUCŢIEI în CURS DE EXECUŢIE</field>
        <field name="code">39</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_391" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea materiilor prime</field>
        <field name="code">391</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_392" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea materialelor</field>
        <field name="code">392</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view" />
        <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3921" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea materialelor consumabile</field>
        <field name="code">3921</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_392"/>
    </record>

    <record id="pcg_3922" model="account.account.template">
        <field name="name">Ajustări 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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_392"/>
    </record>

    <record id="pcg_393" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea producţiei în curs de execuţie</field>
        <field name="code">393</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_394" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea produselor</field>
        <field name="code">394</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view" />
        <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3941" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea semifabricatelor</field>
        <field name="code">3941</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_394"/>
    </record>

    <record id="pcg_3945" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea produselor finite</field>
        <field name="code">3945</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_394"/>
    </record>

    <record id="pcg_3946" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea produselor reziduale</field>
        <field name="code">3946</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_394"/>
    </record>

    <record id="pcg_3947" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea produselor agricole</field>
        <field name="code">3947</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_394"/>
    </record>

    <record id="pcg_395" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea stocurilor aflate la terţi</field>
        <field name="code">395</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view" />
        <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3951" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea materiilor şi materialelor aflate la terţi</field>
        <field name="code">3951</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3952" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea semifabricatelor aflate la terţi</field>
        <field name="code">3952</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3953" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea produselor finite aflate la terţi</field>
        <field name="code">3953</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3954" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea produselor reziduale aflate la terţi</field>
        <field name="code">3954</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3955" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea produselor agricole aflate la terţi</field>
        <field name="code">3955</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3956" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea activelor biologice de natura stocurilor aflate la terţi</field>
        <field name="code">3956</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3957" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea mărfurilor aflate la terţi</field>
        <field name="code">3957</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3958" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea ambalajelor aflate la terţi</field>
        <field name="code">3958</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_396" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea activelor biologice de natura stocurilor</field>
        <field name="code">396</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_397" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea mărfurilor</field>
        <field name="code">397</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_398" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea ambalajelor</field>
        <field name="code">398</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_Clasa_4" model="account.account.template">
        <field name="name">CONTURI DE TERŢI</field>
        <field name="code">Clasa 4</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="ro_pcg_pay" model="account.account.template">
        <field name="name">Furnizori</field>
        <field name="code">401</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_account_type_payable"/>
        <field name="parent_id" ref="pcg_40"/>
        <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_403" model="account.account.template">
        <field name="name">Efecte de plătit</field>
        <field name="code">403</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_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 imobilizări</field>
        <field name="code">404</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_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 plătit pentru imobilizări</field>
        <field name="code">405</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_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.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_40"/>
    </record>

    <record id="pcg_4091" model="account.account.template">
        <field name="name">Furnizori - debitori pentru cumpărări de bunuri de natura stocurilor</field>
        <field name="code">4091</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_account_type_payable" />
        <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 prestări de servicii</field>
        <field name="code">4092</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_account_type_payable" />
        <field name="parent_id" ref="pcg_409"/>
        <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4093" model="account.account.template">
        <field name="name">Avansuri acordate pentru imobilizări corporale</field>
        <field name="code">4093</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_account_type_payable" />
        <field name="parent_id" ref="pcg_409"/>
        <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4094" model="account.account.template">
        <field name="name">Avansuri acordate pentru imobilizări necorporale</field>
        <field name="code">4094</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_account_type_payable" />
        <field name="parent_id" ref="pcg_409"/>
        <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_41" model="account.account.template">
        <field name="name">CLIENŢI ŞI CONTURI ASIMILATE</field>
        <field name="code">41</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_411" model="account.account.template">
        <field name="name">Clienţi</field>
        <field name="code">411</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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">Clienţi</field>
        <field name="code">4111</field>
        <field name="type">receivable</field>
        <field name="user_type" ref="account.data_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">Clienţi incerţi sau în litigiu</field>
        <field name="code">4118</field>
        <field name="type">receivable</field>
        <field name="user_type" ref="account.data_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 clienţi</field>
        <field name="code">413</field>
        <field name="type">receivable</field>
        <field name="user_type" ref="account.data_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">Clienţi - facturi de întocmit</field>
        <field name="code">418</field>
        <field name="type">receivable</field>
        <field name="user_type" ref="account.data_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">Clienţi - creditori</field>
        <field name="code">419</field>
        <field name="type">receivable</field>
        <field name="user_type" ref="account.data_account_type_receivable"/>
        <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 ŞI CONTURI ASIMILATE</field>
        <field name="code">42</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_42"/>
    </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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_42"/>
    </record>

    <record id="pcg_424" model="account.account.template">
        <field name="name">Prime reprezentând participarea personalului la profit</field>
        <field name="code">424</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="note">Se utilizeaza atunci cand exista baza legala pentru acordarea acestora</field>
        <field name="parent_id" ref="pcg_42"/>
    </record>

    <record id="pcg_425" model="account.account.template">
        <field name="name">Avansuri acordate personalului</field>
        <field name="code">425</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_42"/>
    </record>

    <record id="pcg_426" model="account.account.template">
        <field name="name">Drepturi de personal neridicate</field>
        <field name="code">426</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_42"/>
    </record>

    <record id="pcg_427" model="account.account.template">
        <field name="name">Reţineri din salarii datorate terţilor</field>
        <field name="code">427</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_42"/>
    </record>

    <record id="pcg_428" model="account.account.template">
        <field name="name">Alte datorii şi creanţe în legătură cu personalul</field>
        <field name="code">428</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_42"/>
    </record>

    <record id="pcg_4281" model="account.account.template">
        <field name="name">Alte datorii în legătură cu personalul</field>
        <field name="code">4281</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_428"/>
    </record>

    <record id="pcg_4282" model="account.account.template">
        <field name="name">Alte creanţe în legătură cu personalul</field>
        <field name="code">4282</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_428"/>
    </record>

    <record id="pcg_43" model="account.account.template">
        <field name="name">ASIGURĂRI SOCIALE, PROTECŢIA SOCIALĂ ŞI CONTURI ASIMILATE</field>
        <field name="code">43</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_431" model="account.account.template">
        <field name="name">Asigurări sociale</field>
        <field name="code">431</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_43"/>
    </record>

    <record id="pcg_4311" model="account.account.template">
        <field name="name">Contribuţia unităţii la asigurările sociale</field>
        <field name="code">4311</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_431"/>
    </record>

    <record id="pcg_4312" model="account.account.template">
        <field name="name">Contribuţia personalului la asigurările sociale</field>
        <field name="code">4312</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_431"/>
    </record>

    <record id="pcg_4313" model="account.account.template">
        <field name="name">Contribuţia angajatorului pentru asigurările sociale de sănătate</field>
        <field name="code">4313</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_431"/>
    </record>

    <record id="pcg_4314" model="account.account.template">
        <field name="name">Contribuţia angajaţilor pentru asigurările sociale de sănătate</field>
        <field name="code">4314</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_431"/>
    </record>

     <record id="pcg_437" model="account.account.template">
        <field name="name">Ajutor de şomaj</field>
        <field name="code">437</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_43"/>
    </record>

    <record id="pcg_4371" model="account.account.template">
        <field name="name">Contribuţia unităţii la fondul de şomaj</field>
        <field name="code">4371</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_437"/>
    </record>

    <record id="pcg_4372" model="account.account.template">
        <field name="name">Contribuţia personalului la fondul de şomaj</field>
        <field name="code">4372</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_437"/>
    </record>

    <record id="pcg_438" model="account.account.template">
        <field name="name">Alte datorii şi creanţe sociale</field>
        <field name="code">438</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_43"/>
    </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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_438"/>
    </record>

    <record id="pcg_4382" model="account.account.template">
        <field name="name">Alte creanţe sociale</field>
        <field name="code">4382</field> 
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_438"/>
    </record>

    <record id="pcg_44" model="account.account.template">
        <field name="name">BUGETUL STATULUI, FONDURI SPECIALE ŞI CONTURI ASIMILATE</field>
        <field name="code">44</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 - venit</field>
        <field name="code">441</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_44"/>
    </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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_441"/>
    </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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_441"/>
    </record>

    <record id="pcg_442" model="account.account.template">
        <field name="name">Taxa pe valoarea adăugată</field>
        <field name="code">442</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_44"/>
    </record>

    <record id="pcg_4423" model="account.account.template">
        <field name="name">TVA de plată</field>
        <field name="code">4423</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_442"/>
    </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.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_442"/>
    </record>

    <record id="pcg_4426" model="account.account.template">
        <field name="name">TVA deductibilă</field>
        <field name="code">4426</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_442"/>
    </record>

    <record id="pcg_4427" model="account.account.template">
        <field name="name">TVA colectată</field>
        <field name="code">4427</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_442"/>
    </record>

    <record id="pcg_4428" model="account.account.template">
        <field name="name">TVA neexigibilă</field>
        <field name="code">4428</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_442"/>
    </record>

    <record id="pcg_44281" model="account.account.template">
        <field name="name">TVA neexigibilă - Colectată</field>
        <field name="code">44281</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_4428"/>
    </record>

    <record id="pcg_44282" model="account.account.template">
        <field name="name">TVA neexigibilă - Deductibilă</field>
        <field name="code">44282</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_4428"/>
    </record>

    <record id="pcg_444" model="account.account.template">
        <field name="name">Impozitul pe venituri de natura salariilor</field>
        <field name="code">444</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_44"/>
    </record>

    <record id="pcg_445" model="account.account.template">
        <field name="name">Subvenţii</field>
        <field name="code">445</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_44"/>
    </record>

    <record id="pcg_4451" model="account.account.template">
        <field name="name">Subvenţii guvernamentale</field>
        <field name="code">4451</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_445"/>
    </record>

    <record id="pcg_4452" model="account.account.template">
        <field name="name">Împrumuturi nerambursabile cu caracter de subvenţii</field>
        <field name="code">4452</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_445"/>
    </record>

    <record id="pcg_4458" model="account.account.template">
        <field name="name">Alte sume primite cu caracter de subvenţii</field>
        <field name="code">4458</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_445"/>
    </record>

    <record id="pcg_446" model="account.account.template">
        <field name="name">Alte impozite, taxe şi vărsăminte asimilate</field>
        <field name="code">446</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_44"/>
    </record>

    <record id="pcg_447" model="account.account.template">
        <field name="name">Fonduri speciale - taxe şi vărsăminte asimilate</field>
        <field name="code">447</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_44"/>
    </record>

    <record id="pcg_448" model="account.account.template">
        <field name="name">Alte datorii şi creanţe cu bugetul statului</field>
        <field name="code">448</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_44"/>
    </record>

    <record id="pcg_4481" model="account.account.template">
        <field name="name">Alte datorii faţă de bugetul statului</field>
        <field name="code">4481</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_448"/>
    </record>

    <record id="pcg_4482" model="account.account.template">
        <field name="name">Alte creanţe privind bugetul statului</field>
        <field name="code">4482</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_448"/>
    </record>

    <record id="pcg_45" model="account.account.template">
        <field name="name">GRUP ŞI ACŢIONARI/ASOCIAŢI</field>
        <field name="code">45</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_451" model="account.account.template">
        <field name="name">Decontări între entităţile afiliate</field>
        <field name="code">451</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_45"/>
    </record>

    <record id="pcg_4511" model="account.account.template">
        <field name="name">Decontări între entităţile afiliate</field>
        <field name="code">4511</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_451"/>
    </record>

    <record id="pcg_4518" model="account.account.template">
        <field name="name">Dobânzi aferente decontărilor între entităţile afiliate</field>
        <field name="code">4518</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_451"/>
    </record>

    <record id="pcg_453" model="account.account.template">
        <field name="name">Decontări cu entităţile asociate şi entităţile controlate în comun</field>
        <field name="code">453</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_45"/>
    </record>

    <record id="pcg_4531" model="account.account.template">
        <field name="name">Decontări cu entităţile asociate şi entităţile controlate în comun</field>
        <field name="code">4531</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_451"/>
    </record>

    <record id="pcg_4538" model="account.account.template">
        <field name="name">Dobânzi aferente decontărilor cu entităţile asociate şi entităţile controlate în comun</field>
        <field name="code">4538</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_451"/>
    </record>

    <record id="pcg_455" model="account.account.template">
        <field name="name">Sume datorate acţionarilor/asociaţilor</field>
        <field name="code">455</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_45"/>
    </record>

    <record id="pcg_4551" model="account.account.template">
        <field name="name">Acţionari/asociaţi - conturi curente</field>
        <field name="code">4551</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_account_type_payable"/>
        <field name="parent_id" ref="pcg_455"/>
        <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4558" model="account.account.template">
        <field name="name">Acţionari/asociaţi - dobânzi la conturi curente</field>
        <field name="type">payable</field>
        <field name="code">4558</field>
        <field name="user_type" ref="account.data_account_type_payable"/>
        <field name="parent_id" ref="pcg_455"/>
        <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_456" model="account.account.template">
        <field name="name">Decontări cu acţionarii/asociaţii privind capitalul</field>
        <field name="code">456</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_45"/>
    </record>

    <record id="pcg_457" model="account.account.template">
        <field name="name">Dividende de plată</field>
        <field name="code">457</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_45"/>
    </record>

    <record id="pcg_458" model="account.account.template">
        <field name="name">Decontări din operaţiuni în participaţie</field>
        <field name="code">458</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_45"/>
    </record>

    <record id="pcg_4581" model="account.account.template">
        <field name="name">Decontări din operaţiuni în participaţie - activ</field>
        <field name="code">4581</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_458"/>
    </record>

    <record id="pcg_4582" model="account.account.template">
        <field name="name">Decontări din operaţiuni în participaţie - pasiv</field>
        <field name="code">4582</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_458"/>
    </record>

    <record id="pcg_46" model="account.account.template">
        <field name="name">DEBITORI ŞI CREDITORI DIVERŞI</field>
        <field name="code">46</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_461" model="account.account.template">
        <field name="name">Debitori diverşi</field>
        <field name="code">461</field>
        <field name="type">receivable</field>
        <field name="user_type" ref="account.data_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 diverşi</field>
        <field name="code">462</field>
        <field name="type">payable</field>
        <field name="user_type" ref="account.data_account_type_payable"/>
        <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 SUBVENŢII, REGULARIZARE ŞI ASIMILATE</field>
        <field name="code">47</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_471" model="account.account.template">
        <field name="name">Cheltuieli înregistrate în avans</field>
        <field name="code">471</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_47"/>
    </record>

    <record id="pcg_472" model="account.account.template">
        <field name="name">Venituri înregistrate în avans</field>
        <field name="code">472</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_47"/>
    </record>

    <record id="pcg_473" model="account.account.template">
        <field name="name">Decontări din operaţiuni în curs de clarificare</field>
        <field name="code">473</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_47"/>
    </record>

    <record id="pcg_475" model="account.account.template">
        <field name="name">Subvenţii pentru investiţii</field>
        <field name="code">475</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_47"/>
    </record>

    <record id="pcg_4751" model="account.account.template">
        <field name="name">Subvenţii guvernamentale pentru investiţii</field>
        <field name="code">4751</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_475"/>
    </record>

     <record id="pcg_4752" model="account.account.template">
        <field name="name">Împrumuturi nerambursabile cu caracter de subvenţii pentru investiţii</field>
        <field name="code">4752</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_475"/>
    </record>

     <record id="pcg_4753" model="account.account.template">
        <field name="name">Donaţii pentru investiţii</field>
        <field name="code">4753</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_475"/>
    </record>

    <record id="pcg_4754" model="account.account.template">
        <field name="name">Plusuri de inventar de natura imobilizărilor</field>
        <field name="code">4754</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_475"/>
    </record>

     <record id="pcg_4758" model="account.account.template">
        <field name="name">Alte sume primite cu caracter de subvenţii pentru investiţii</field>
        <field name="code">4758</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_475"/>
    </record>

    <record id="pcg_478" model="account.account.template">
        <field name="name">Venituri în avans aferente activelor primite prin transfer de la clienţi</field>
        <field name="code">478</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_47"/>
    </record>

    <record id="pcg_48" model="account.account.template">
        <field name="name">DECONTĂRI în CADRUL UNITĂŢII</field>
        <field name="code">48</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_481" model="account.account.template">
        <field name="name">Decontări între unitate şi subunităţi</field>
        <field name="code">481</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_48"/>
    </record>

    <record id="pcg_482" model="account.account.template">
        <field name="name">Decontări între subunităţi</field>
        <field name="code">482</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_48"/>
    </record>


    <record id="pcg_49" model="account.account.template">
        <field name="name">AJUSTĂRI PENTRU DEPRECIEREA CREANŢELOR</field>
        <field name="code">49</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_491" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea creanţelor - clienţi</field>
        <field name="code">491</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_49"/>
    </record>

    <record id="pcg_495" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea creanţelor - decontări în cadrul grupului şi cu acţionarii/asociaţii</field>
        <field name="code">495</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_49"/>
    </record>

    <record id="pcg_496" model="account.account.template">
        <field name="name">Ajustări pentru deprecierea creanţelor - debitori diverşi</field>
        <field name="code">496</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_liability"/>
        <field name="parent_id" ref="pcg_49"/>
    </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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasele_1_5"/>
    </record>

    <record id="pcg_50" model="account.account.template">
        <field name="name">INVESTIŢII PE TERMEN SCURT</field>
        <field name="code">50</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_5"/>
    </record>

    <record id="pcg_501" model="account.account.template">
        <field name="name">Acţiuni deţinute la entităţile afiliate</field>
        <field name="code">501</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_505" model="account.account.template">
        <field name="name">Obligaţiuni emise şi răscumpărate</field>
        <field name="code">505</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_506" model="account.account.template">
        <field name="name">Obligaţiuni</field>
        <field name="code">506</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_507" model="account.account.template">
        <field name="name">Certificate verzi primite</field>
        <field name="code">507</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_508" model="account.account.template">
        <field name="name">Alte investiţii pe termen scurt şi creanţe asimilate</field>
        <field name="code">508</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_508"/>
    </record>

    <record id="pcg_5088" model="account.account.template">
        <field name="name">Dobânzi la obligaţiuni şi titluri de plasament</field>
        <field name="code">5088</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_508"/>
    </record>

    <record id="pcg_509" model="account.account.template">
        <field name="name">Vărsăminte de efectuat pentru investiţiile pe termen scurt</field>
        <field name="code">509</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_5091" model="account.account.template">
        <field name="name">Vărsăminte de efectuat pentru acţiunile deţinute la entităţile afiliate</field>
        <field name="code">5091</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_509"/>
    </record>

    <record id="pcg_5092" model="account.account.template">
        <field name="name">Vărsăminte de efectuat pentru alte investiţii pe termen scurt</field>
        <field name="code">5092</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_509"/>
    </record>

    <record id="pcg_51" model="account.account.template">
        <field name="name">CONTURI LA BĂNCI</field>
        <field name="code">51</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 încasat</field>
        <field name="code">511</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_5112" model="account.account.template">
        <field name="name">Cecuri de încasat</field>
        <field name="code">5112</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_bank"/>
        <field name="parent_id" ref="pcg_511"/>
    </record>

    <record id="pcg_5113" model="account.account.template">
        <field name="name">Efecte de încasat</field>
        <field name="code">5113</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_bank"/>
        <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.data_account_type_bank"/>
        <field name="parent_id" ref="pcg_511"/>
    </record>

    <record id="ro_pcg_cash" model="account.account.template">
        <field name="name">Conturi curente la bănci</field>
        <field name="code">512</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <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 bănci în lei</field>
        <field name="code">5121</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="ro_pcg_cash"/>
    </record>

    <record id="pcg_51211" model="account.account.template">
        <field name="name">Conturi la bănci în lei</field>
        <field name="code">51211</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_bank"/>
        <field name="parent_id" ref="pcg_5121"/>
    </record>

    <record id="pcg_5124" model="account.account.template">
        <field name="name">Conturi la bănci în valută</field>
        <field name="code">5124</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="ro_pcg_cash"/>
    </record>

    <record id="pcg_51241" model="account.account.template">
        <field name="name">Conturi la bănci în valută</field>
        <field name="code">51241</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_bank"/>
        <field name="parent_id" ref="pcg_5124"/>
    </record>

    <record id="pcg_5125" model="account.account.template">
        <field name="name">Sume în curs de decontare</field>
        <field name="code">5125</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_bank"/>
        <field name="parent_id" ref="ro_pcg_cash"/>
    </record>

    <record id="pcg_518" model="account.account.template">
        <field name="name">Dobânzi</field>
        <field name="code">518</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_5186" model="account.account.template">
        <field name="name">Dobânzi de plătit</field>
        <field name="code">5186</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_bank"/>
        <field name="parent_id" ref="pcg_518"/>
    </record>

    <record id="pcg_5187" model="account.account.template">
        <field name="name">Dobânzi de încasat</field>
        <field name="code">5187</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_bank"/>
        <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.data_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.data_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 scadenţă</field>
        <field name="code">5192</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_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 bănci</field>
        <field name="code">5195</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5198" model="account.account.template">
        <field name="name">Dobânzi aferente creditelor bancare pe termen scurt</field>
        <field name="code">5198</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_53"/>
    </record>

    <record id="pcg_5311" model="account.account.template">
        <field name="name">Casa în lei</field>
        <field name="code">5311</field>
        <field name="type">liquidity</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_531"/>
    </record>

    <record id="pcg_5314" model="account.account.template">
        <field name="name">Casa în valută</field>
        <field name="code">5314</field>
        <field name="type">liquidity</field>
        <field name="user_type" ref="account.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_53"/>
    </record>

    <record id="pcg_5321" model="account.account.template">
        <field name="name">Timbre fiscale şi poştale</field>
        <field name="code">5321</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 şi odihnă</field>
        <field name="code">5322</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_532"/>
    </record>

    <record id="pcg_5323" model="account.account.template">
        <field name="name">Tichete şi bilete de călătorie</field>
        <field name="code">5323</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_54"/>
    </record>

    <record id="pcg_5411" model="account.account.template">
        <field name="name">Acreditive în lei</field>
        <field name="code">5411</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_541"/>
    </record>

    <record id="pcg_5412" model="account.account.template">
        <field name="name">Acreditive în valută</field>
        <field name="code">5412</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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">receivable</field>
        <field name="user_type" ref="account.data_account_type_receivable"/>
        <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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_5"/>
    </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.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_58"/>
    </record>

    <record id="pcg_59" model="account.account.template">
        <field name="name">AJUSTĂRI 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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_5"/>
    </record>

    <record id="pcg_591" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţile afiliate</field>
        <field name="code">591</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_59"/>
    </record>

    <record id="pcg_595" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a obligaţiunilor emise şi răscumpărate</field>
        <field name="code">595</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_59"/>
    </record>

    <record id="pcg_596" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a obligaţiunilor</field>
        <field name="code">596</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_cash"/>
        <field name="parent_id" ref="pcg_59"/>
    </record>

    <record id="pcg_598" model="account.account.template">
        <field name="name">Ajustări pentru pierderea de valoare a altor investiţii pe termen scurt şi creanţe asimilate</field>
        <field name="code">598</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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">CONTURI DE VENITURI SI CHELTUIELI</field>
        <field name="code">Clasele 6 si 7</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_601" model="account.account.template">
        <field name="name">Cheltuieli cu materiile prime</field>
        <field name="code">601</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_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.data_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.data_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.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_6025" model="account.account.template">
        <field name="name">Cheltuieli privind seminţele şi materialele de plantat</field>
        <field name="code">6025</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_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.data_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.data_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 şi apa</field>
        <field name="code">605</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_606" model="account.account.template">
        <field name="name">Cheltuieli privind activele biologice de natura stocurilor</field>
        <field name="code">606</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 mărfurile</field>
        <field name="code">607</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg609" model="account.account.template">
        <field name="name">Reduceri comerciale primite</field>
        <field name="code">609</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_61" model="account.account.template">
        <field name="name">CHELTUIELI CU SERVICIILE EXECUTATE DE TERŢI</field>
        <field name="code">61</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 întreţinerea şi reparaţiile</field>
        <field name="code">611</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_612" model="account.account.template">
        <field name="name">Cheltuieli cu redevenţele, locaţiile de gestiune şi chiriile</field>
        <field name="code">612</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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 şi cercetările</field>
        <field name="code">614</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_615" model="account.account.template">
        <field name="name">Cheltuieli cu pregătirea personalului</field>
        <field name="code">615</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 TERŢI</field>
        <field name="code">62</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_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 şi onorariile</field>
        <field name="code">622</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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, reclamă şi publicitate</field>
        <field name="code">623</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 şi personal</field>
        <field name="code">624</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_625" model="account.account.template">
        <field name="name">Cheltuieli cu deplasări, detaşări şi transferări</field>
        <field name="code">625</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_626" model="account.account.template">
        <field name="name">Cheltuieli poştale şi taxe de telecomunicaţii</field>
        <field name="code">626</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 şi asimilate</field>
        <field name="code">627</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 terţi</field>
        <field name="code">628</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 ŞI VĂRSĂMINTE ASIMILATE</field>
        <field name="code">63</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 şi vărsăminte asimilate</field>
        <field name="code">635</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_63"/>
    </record>

    <record id="pcg_6351" model="account.account.template">
        <field name="name">Cheltuieli cu alte impozite, taxe şi vărsăminte asimilate</field>
        <field name="code">6351</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_635"/>
    </record>

    <record id="pcg_6352" model="account.account.template">
        <field name="name">Cheltuieli cu alte impozite, taxe şi vărsăminte asimilate nedeductibile</field>
        <field name="code">6352</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_635"/>
    </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.data_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.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_642" model="account.account.template">
        <field name="name">Cheltuieli cu avantajele în natură şi tichetele acordate salariaţilor</field>
        <field name="code">642</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_6421" model="account.account.template">
        <field name="name">Cheltuieli cu avantajele în natură acordate salariaţilor</field>
        <field name="code">6421</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_642"/>
    </record>

    <record id="pcg_6422" model="account.account.template">
        <field name="name">Cheltuieli cu tichetele acordate salariaţilor</field>
        <field name="code">6422</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_642"/>
    </record>

    <record id="pcg_643" model="account.account.template">
        <field name="name">Cheltuieli cu remunerarea în instrumente de capitaluri proprii</field>
        <field name="code">643</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_644" model="account.account.template">
        <field name="name">Cheltuieli cu primele reprezentând participarea personalului la profit</field>
        <field name="code">644</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_645" model="account.account.template">
        <field name="name">Cheltuieli privind asigurările şi protecţia socială</field>
        <field name="code">645</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_6451" model="account.account.template">
        <field name="name">Cheltuieli privind contribuţia unităţii la asigurările sociale</field>
        <field name="code">6451</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6452" model="account.account.template">
        <field name="name">Cheltuieli privind contribuţia unităţii pentru ajutorul de şomaj</field>
        <field name="code">6452</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6453" model="account.account.template">
        <field name="name">Cheltuieli privind contribuţia angajatorului pentru asigurările sociale de sănătate</field>
        <field name="code">6453</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6455" model="account.account.template">
        <field name="name">Cheltuieli privind contribuţia unităţii la asigurările de viaţă</field>
        <field name="code">6455</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6456" model="account.account.template">
        <field name="name">Cheltuieli privind contribuţia unităţii la fondurile de pensii facultative</field>
        <field name="code">6456</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6457" model="account.account.template">
        <field name="name">Cheltuieli privind contribuţia unităţii la primele de asigurare voluntară de sănătate</field>
        <field name="code">6457</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 asigurările şi protecţia socială</field>
        <field name="code">6458</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_652" model="account.account.template">
        <field name="name">Cheltuieli cu protecţia mediului înconjurător</field>
        <field name="code">652</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_654" model="account.account.template">
        <field name="name">Pierderi din creanţe şi debitori diverşi</field>
        <field name="code">654</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_655" model="account.account.template">
        <field name="name">Cheltuieli din reevaluarea imobilizărilor corporale</field>
        <field name="code">655</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_6581" model="account.account.template">
        <field name="name">Despăgubiri, amenzi şi penalităţi</field>
        <field name="code">6581</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_658"/>
    </record>

    <record id="pcg_6582" model="account.account.template">
        <field name="name">Donaţii acordate</field>
        <field name="code">6582</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 şi alte operaţiuni de capital</field>
        <field name="code">6583</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_658"/>
    </record>

    <record id="pcg_6586" model="account.account.template">
        <field name="name">Cheltuieli reprezentând transferuri şi contribuţii datorate în baza unor acte normative speciale</field>
        <field name="code">6586</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_658"/>
    </record>

    <record id="pcg_6587" model="account.account.template">
        <field name="name">Cheltuieli privind calamităţile şi alte evenimente similare</field>
        <field name="code">6587</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_658"/>
    </record>

    <record id="pcg_65881" model="account.account.template">
        <field name="name">Alte cheltuieli de exploatare</field>
        <field name="code">65881</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_6588"/>
    </record>

    <record id="pcg_65882" model="account.account.template">
        <field name="name">Alte cheltuieli de exploatare nedeductibile</field>
        <field name="code">65882</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_6588"/>
    </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.data_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 creanţe legate de participaţii</field>
        <field name="code">663</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_664" model="account.account.template">
        <field name="name">Cheltuieli privind investiţiile financiare cedate</field>
        <field name="code">664</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_6641" model="account.account.template">
        <field name="name">Cheltuieli privind imobilizările financiare cedate</field>
        <field name="code">6641</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_664"/>
    </record>

    <record id="pcg_6642" model="account.account.template">
        <field name="name">Pierderi din investiţiile pe termen scurt cedate</field>
        <field name="code">6642</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_664"/>
    </record>

    <record id="pcg_665" model="account.account.template">
        <field name="name">Cheltuieli din diferenţe de curs valutar</field>
        <field name="code">665</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_6651" model="account.account.template">
        <field name="name">Diferenţe nefavorabile de curs valutar legate de elementele monetare exprimate în valută</field>
        <field name="code">6651</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_665"/>
    </record>

    <record id="pcg_6652" model="account.account.template">
        <field name="name">Diferenţe nefavorabile de curs valutar din evaluarea elementelor monetare care fac parte din investiţia netă într-o entitate străină</field>
        <field name="code">6652</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_665"/>
    </record>

    <record id="pcg_666" model="account.account.template">
        <field name="name">Cheltuieli privind dobânzile</field>
        <field name="code">666</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_68" model="account.account.template">
        <field name="name">CHELTUIELI CU AMORTIZĂRILE, PROVIZIOANELE ŞI AJUSTĂRILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE</field>
        <field name="code">68</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 amortizările, provizioanele şi ajustările pentru depreciere</field>
        <field name="code">681</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_68"/>
    </record>

    <record id="pcg_6811" model="account.account.template">
        <field name="name">Cheltuieli de exploatare privind amortizarea imobilizărilor</field>
        <field name="code">6811</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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 ajustările pentru deprecierea imobilizărilor</field>
        <field name="code">6813</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 ajustările pentru deprecierea activelor circulante</field>
        <field name="code">6814</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_6817" model="account.account.template">
        <field name="name">Cheltuieli de exploatare privind ajustările pentru deprecierea fondului comercial</field>
        <field name="code">6817</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 amortizările, provizioanele şi ajustările pentru pierdere de valoare</field>
        <field name="code">686</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_68"/>
    </record>

    <record id="pcg_6861" model="account.account.template">
        <field name="name">Cheltuieli privind actualizarea provizioanelor</field>
        <field name="code">6861</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_expense"/>
        <field name="parent_id" ref="pcg_686"/>
    </record>

    <record id="pcg_6863" model="account.account.template">
        <field name="name">Cheltuieli financiare privind ajustările pentru pierderea de valoare a imobilizărilor financiare</field>
        <field name="code">6863</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 ajustările pentru pierderea de valoare a activelor circulante</field>
        <field name="code">6864</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 obligaţiunilor şi a altor datorii</field>
        <field name="code">6868</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_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 şi cu alte impozite</field>
        <field name="code">698</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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 NETĂ</field>
        <field name="code">70</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 vânzarea produselor finite, produselor agricole şi a activelor biologice de natura stocurilor</field>
        <field name="code">701</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_7015" model="account.account.template">
        <field name="name">Venituri din vânzarea produselor finite</field>
        <field name="code">7015</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_7017" model="account.account.template">
        <field name="name">Venituri din vânzarea produselor agricole</field>
        <field name="code">7017</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_7018" model="account.account.template">
        <field name="name">Venituri din vânzarea activelor biologice de natura stocurilor</field>
        <field name="code">7018</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_702" model="account.account.template">
        <field name="name">Venituri din vânzarea semifabricatelor</field>
        <field name="code">702</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_703" model="account.account.template">
        <field name="name">Venituri din vânzarea produselor reziduale</field>
        <field name="code">703</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_704" model="account.account.template">
        <field name="name">Venituri din servicii prestate</field>
        <field name="code">704</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 şi cercetări</field>
        <field name="code">705</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_706" model="account.account.template">
        <field name="name">Venituri din redevenţe, locaţii de gestiune şi chirii</field>
        <field name="code">706</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 vânzarea mărfurilor</field>
        <field name="code">707</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 activităţi diverse</field>
        <field name="code">708</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_709" model="account.account.template">
        <field name="name">Reduceri comerciale acordate</field>
        <field name="code">709</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_71" model="account.account.template">
        <field name="name">VENITURI AFERENTE COSTULUI PRODUCŢIEI în CURS DE EXECUŢIE</field>
        <field name="code">71</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_7"/>
    </record>

    <record id="pcg_711" model="account.account.template">
        <field name="name">Venituri aferente costurilor stocuri lor de produse</field>
        <field name="code">711</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_71"/>
    </record>

    <record id="pcg_712" model="account.account.template">
        <field name="name">Venituri aferente costurilor serviciilor în curs de execuţie</field>
        <field name="code">712</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_71"/>
    </record>

    <record id="pcg_72" model="account.account.template">
        <field name="name">VENITURI DIN PRODUCŢIA DE IMOBILIZĂRI</field>
        <field name="code">72</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 producţia de imobilizări necorporale</field>
        <field name="code">721</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_72"/>
    </record>

    <record id="pcg_722" model="account.account.template">
        <field name="name">Venituri din producţia de imobilizări corporale</field>
        <field name="code">722</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_72"/>
    </record>

    <record id="pcg_725" model="account.account.template">
        <field name="name">Venituri din producţia de investiţii imobiliare</field>
        <field name="code">725</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_72"/>
    </record>

    <record id="pcg_74" model="account.account.template">
        <field name="name">VENITURI DIN SUBVENŢII DE EXPLOATARE</field>
        <field name="code">74</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 subvenţii de exploatare</field>
        <field name="code">741</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_74"/>
    </record>

    <record id="pcg_7411" model="account.account.template">
        <field name="name">Venituri din subvenţii de exploatare aferente cifrei de afaceri</field>
        <field name="code">7411</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 subvenţii de exploatare pentru materii prime şi materiale</field>
        <field name="code">7412</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7413" model="account.account.template">
        <field name="name">Venituri din subvenţii de exploatare pentru alte cheltuieli externe</field>
        <field name="code">7413</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7414" model="account.account.template">
        <field name="name">Venituri din subvenţii de exploatare pentru plata personalului</field>
        <field name="code">7414</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7415" model="account.account.template">
        <field name="name">Venituri din subvenţii de exploatare pentru asigurări şi protecţie socială</field>
        <field name="code">7415</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7416" model="account.account.template">
        <field name="name">Venituri din subvenţii de exploatare pentru alte cheltuieli de exploatare</field>
        <field name="code">7416</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7417" model="account.account.template">
        <field name="name">Venituri din subvenţii de exploatare în caz de calamităţi şi alte evenimente similare</field>
        <field name="code">7417</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7419" model="account.account.template">
        <field name="name">Venituri din subvenţii de exploatare aferente altor venituri</field>
        <field name="code">7419</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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 creanţe reactivate şi debitori diverşi</field>
        <field name="code">754</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_755" model="account.account.template">
        <field name="name">Venituri din reevaluarea imobilizărilor corporale</field>
        <field name="code">755</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_7581" model="account.account.template">
        <field name="name">Venituri din despăgubiri, amenzi şi penalităţi</field>
        <field name="code">7581</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_758"/>
    </record>

    <record id="pcg_7582" model="account.account.template">
        <field name="name">Venituri din donaţii primite</field>
        <field name="code">7582</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_758"/>
    </record>

    <record id="pcg_7583" model="account.account.template">
        <field name="name">Venituri din vânzarea activelor şi alte operaţiuni de capital</field>
        <field name="code">7583</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_758"/>
    </record>

    <record id="pcg_7584" model="account.account.template">
        <field name="name">Venituri din subvenţii pentru investiţii</field>
        <field name="code">7584</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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.data_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 imobilizări financiare</field>
        <field name="code">761</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_7611" model="account.account.template">
        <field name="name">Venituri din acţiuni deţinute la entităţile afiliate</field>
        <field name="code">7611</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_761"/>
    </record>

    <record id="pcg_7612" model="account.account.template">
        <field name="name">Venituri din acţiuni deţinute la entităţi asociate</field>
        <field name="code">7612</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_761"/>
    </record>

    <record id="pcg_7613" model="account.account.template">
        <field name="name">Venituri din acţiuni deţinute la entităţi controlate în comun</field>
        <field name="code">7613</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_761"/>
    </record>

    <record id="pcg_7615" model="account.account.template">
        <field name="name">Venituri din alte imobilizări financiare</field>
        <field name="code">7615</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_761"/>
    </record>

    <record id="pcg_762" model="account.account.template">
        <field name="name">Venituri din investiţii financiare pe termen scurt</field>
        <field name="code">762</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_764" model="account.account.template">
        <field name="name">Venituri din investiţii financiare cedate</field>
        <field name="code">764</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_7641" model="account.account.template">
        <field name="name">Venituri din imobilizări financiare cedate</field>
        <field name="code">7641</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_764"/>
    </record>

    <record id="pcg_7642" model="account.account.template">
        <field name="name">Câştiguri din investiţii pe termen scurt cedate</field>
        <field name="code">7642</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_764"/>
    </record>

    <record id="pcg_765" model="account.account.template">
        <field name="name">Venituri din diferenţe de curs valutar</field>
        <field name="code">765</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_7651" model="account.account.template">
        <field name="name">Diferenţe favorabile de curs valutar legate de elementele monetare exprimate în valută</field>
        <field name="code">7651</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_7652" model="account.account.template">
        <field name="name">Diferenţe favorabile de curs valutar din evaluarea elementelor monetare care fac parte din investiţia netă într-o entitate străină</field>
        <field name="code">7652</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_766" model="account.account.template">
        <field name="name">Venituri din dobânzi</field>
        <field name="code">766</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 obţinute</field>
        <field name="code">767</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_account_type_income"/>
        <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_78" model="account.account.template">
        <field name="name">VENITURI DIN PROVIZIOANE ŞI AJUSTĂRI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE</field>
        <field name="code">78</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 şi ajustări pentru depreciere privind activitatea de exploatare</field>
        <field name="code">781</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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.data_account_type_income"/>
        <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_7813" model="account.account.template">
        <field name="name">Venituri din ajustări pentru deprecierea imobilizărilor</field>
        <field name="code">7813</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_income"/>
        <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_7814" model="account.account.template">
        <field name="name">Venituri din ajustări pentru deprecierea activelor circulante</field>
        <field name="code">7814</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_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 ajustări pentru pierdere de valoare</field>
        <field name="code">786</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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 ajustări pentru pierderea de valoare a imobilizărilor financiare</field>
        <field name="code">7863</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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 ajustări pentru pierderea de valoare a activelor circulante</field>
        <field name="code">7864</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_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.data_account_type_view"/>
        <field name="parent_id" ref="pcg_8extrabilant"/>
    </record>

    <record id="pcg_80" model="account.account.template">
        <field name="name">CONTURI în AFARA BILANŢULUI</field>
        <field name="code">80</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_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">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8011" model="account.account.template">
        <field name="name">Giruri şi garanţii acordate</field>
        <field name="code">8011</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <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">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8021" model="account.account.template">
        <field name="name">Giruri şi garanţii primite</field>
        <field name="code">8021</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_802"/>
    </record>

    <record id="pcg_803" model="account.account.template">
        <field name="name">Alte conturi în afara bilanţului</field>
        <field name="code">803</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8031" model="account.account.template">
        <field name="name">Imobilizări corporale luate cu chirie</field>
        <field name="code">8031</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8033" model="account.account.template">
        <field name="name">Valori materiale primite în păstrare sau custodie</field>
        <field name="code">8033</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8034" model="account.account.template">
        <field name="name">Debitori scoşi din activ, urmăriţi în continuare</field>
        <field name="code">8034</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <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 în folosinţă</field>
        <field name="code">8035</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8036" model="account.account.template">
        <field name="name">Redevenţe, locaţii de gestiune, chirii şi alte datorii asimilate</field>
        <field name="code">8036</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8037" model="account.account.template">
        <field name="name">Efecte scontate neajunse la scadenţă</field>
        <field name="code">8037</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8038" model="account.account.template">
        <field name="name">Bunuri primite în administrare, concesiune şi cu chirie</field>
        <field name="code">8038</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8039" model="account.account.template">
        <field name="name">Alte valori în afara bilanţului</field>
        <field name="code">8039</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_805" model="account.account.template">
        <field name="name">Dobânzi aferente contractelor de leasing şi altor contracte asimilate, neajunse la scadenţă</field>
        <field name="code">805</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8051" model="account.account.template">
        <field name="name">Dobânzi de plătit</field>
        <field name="code">8051</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_805"/>
    </record>

    <record id="pcg_8052" model="account.account.template">
        <field name="name">Dobânzi de încasat</field>
        <field name="code">8052</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_805"/>
    </record>

    <record id="pcg_806" model="account.account.template">
        <field name="name">Certificate de emisii de gaze cu efect de seră</field>
        <field name="code">806</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_807" model="account.account.template">
        <field name="name">Active contingente</field>
        <field name="code">807</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_808" model="account.account.template">
        <field name="name">Datorii contingente</field>
        <field name="code">808</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_809" model="account.account.template">
        <field name="name">Creanţe preluate prin cesionare</field>
        <field name="code">809</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_89" model="account.account.template">
        <field name="name">BILANŢ</field>
        <field name="code">89</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_8"/>
    </record>

    <record id="pcg_891" model="account.account.template">
        <field name="name">Bilanţ de deschidere</field>
        <field name="code">891</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_89"/>
    </record>

    <record id="pcg_892" model="account.account.template">
        <field name="name">Bilanţ de închidere</field>
        <field name="code">892</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_89"/>
    </record>

    <record id="pcg_Clasa_9" model="account.account.template">
        <field name="name">CONTURI DE GESTIUNE</field>
        <field name="code">Clasa 9</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_8extrabilant"/>
    </record>

    <record id="pcg_90" model="account.account.template">
        <field name="name">DECONTĂRI INTERNE</field>
        <field name="code">90</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_9"/>
    </record>

    <record id="pcg_901" model="account.account.template">
        <field name="name">Decontări interne privind cheltuielile</field>
        <field name="code">901</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_90"/>
    </record>

    <record id="pcg_902" model="account.account.template">
        <field name="name">Decontări interne privind producţia obţinută</field>
        <field name="code">902</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_90"/>
    </record>

    <record id="pcg_903" model="account.account.template">
        <field name="name">Decontări interne privind diferenţele de preţ</field>
        <field name="code">903</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_90"/>
    </record>

    <record id="pcg_92" model="account.account.template">
        <field name="name">CONTURI DE CALCULAŢIE</field>
        <field name="code">92</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_9"/>
    </record>

    <record id="pcg_921" model="account.account.template">
        <field name="name">Cheltuielile activităţii de bază</field>
        <field name="code">921</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_92"/>
    </record>

    <record id="pcg_922" model="account.account.template">
        <field name="name">Cheltuielile activităţilor auxiliare</field>
        <field name="code">922</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_92"/>
    </record>

    <record id="pcg_923" model="account.account.template">
        <field name="name">Cheltuieli indirecte de producţie</field>
        <field name="code">923</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_92"/>
    </record>

    <record id="pcg_924" model="account.account.template">
        <field name="name">Cheltuieli generale de administraţie</field>
        <field name="code">924</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_92"/>
    </record>

    <record id="pcg_925" model="account.account.template">
        <field name="name">Cheltuieli de desfacere</field>
        <field name="code">925</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_92"/>
    </record>

    <record id="pcg_93" model="account.account.template">
        <field name="name">COSTUL PRODUCŢIEI</field>
        <field name="code">93</field>
        <field name="type">view</field>
        <field name="user_type" ref="account.data_account_type_view"/>
        <field name="parent_id" ref="pcg_Clasa_9"/>
    </record>

    <record id="pcg_931" model="account.account.template">
        <field name="name">Costul producţiei obţinute</field>
        <field name="code">931</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_93"/>
    </record>

    <record id="pcg_933" model="account.account.template">
        <field name="name">Costul producţiei în curs de execuţie</field>
        <field name="code">933</field>
        <field name="type">other</field>
        <field name="user_type" ref="account.data_account_type_asset"/>
        <field name="parent_id" ref="pcg_93"/>
    </record>
</data>
</openerp>