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Engleza Termeni Economici

1. Accepturi bancare = Banker's Acceptances; 2. Acoperirea riscului = Hedge, Hedging; 3. Acoperire din patrimoniu = Asset Coverage; 4. Acoperirea dobanzii = Interest coverage; 5. Acord = Agreement; 6. Acord de credit = Credit agreement; 7. Actionar = Shareholder; 8. Actiune = Share; 9. Actiuni in circulatie = Outstanding shares; 10. Actiuni ordinare potentiale diluante = Dilative potential ordinary shares; 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. Actiuni pereche = Paired Shares; Activ = Asset; Activ net corectat = Corrected Net Active curente = Current assets; Active identificabile = Identifiable Active imediate = Quick Assets; Active imobilizate = Non current Activitati curente = Ordinary Activitati de administare a Activitati de exploatare = Activitati intrerupte = Discontinued Adiministrator de active = Trustee; Ajustare = Adjustment; Ajustare (infrumusetare Amana, a ceda = Defer; Amanetare = Pledge; 27. Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale; 28. 29. 30. 31. 32. 33. 34. 35. Area; 36. 37. 38. 39. 40. 41. 42. Asociat, a se asocia = Associates; Asocieri in participatie = Joint Atribuire de actiuni = Assign Autofinantare = Self financing; Balanta de verificare = Trial Banca de investitii = Investment Baza de impozitare a unui activ sau Analiza fundamentala = Andosare = Endorse; Antecalcul = Ante calculation; Anuitate = Annuity; Anulare = Canceling; Aport = Contribution; Arbitraj = Arbitrage; Arie de distributie = Distribution Fundamental analysis;

venture; shares;

Assets;

balance; Banker; obligatii = Tax base of an asset or liability; 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. Beneficii economice = Economic Bilant = Balance sheet; Bilant consolidat = Consolidated Bilant falsificat = Cooked balances; Bilet la ordin = Promissory Note; Bonitate financiara = Financial Buget = Budget; Cadru general = Framework; Capital social = Share capital; Capital de lucru brut = Working benefits;

assets;

assets; activities; activelor = Trust activities; Operating activities; operations;

Balance sheet;

trustworthiness;

contabila) = Haircut;

capital;

Engleza Termeni Economici


53. 54. 55. 56. 57. 58. 59. Yield; 60. gain; 61. 62. 63. (EBIT); 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. costs;
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Capital de lucru net = Net Working Capitalizare totala = Total Capitaluri proprii = Shareholders' Casa = Petty cash; Casare = Cassation; Castig = Gain; Castigul dividendului = Dividend Castig contingent = Contingent Castig din detinerea de active = Castiguri din diferente de curs Castiguri inainte de dobanzi si

78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91.

Cheltuieli de exploatare = Cheltuieli de personal = Personnel Cheltuieli fixe = Fixed expenses; Cheltuieli variabile = Variable Chitanta de datorie = Due Bill; Cifra de afaceri = Turnover; Combinari de intreprinderi = Comensurare / Evaluare = Comision = Commission; Companie cu capital de risc = Compensa = Set-off; Compensare = Offsetting; Comun = Common; Conceptul conectarii costurilor la

capital; Capitalization; equity;

Operating costs; expenses;

expenses;

Business combination; Measurement;

Holding gains; valutar = Foreign exchange gain; taxe = Earnings before interest and taxes Cautiune = Bail; Cec compensat = Cleared cheque; Cec la purtator = Bearer cheque; Cedare = Disposal; Cerere = Demand; Certificat = Scrip; Certificat de depozit = Certificate Cesionar = Assignee; Cesionarea actiunilor prin buna Cesiune = Assignment; Cesiunea unei filiale = Disposal of Cheltuiala cu impozitul pe profit = Cheltuieli cu dobanzile = Interest Cheltuieli de cercetare si

Venture Capital Company;

venituri = Matching of cost with revenues; 92. 93. 94. 95. 96. 97. 98. 99. 100. 101. 102. 103. 104. Concesionare = Concession Conditii ale platii amanate = Conosament = Bill of lading; Consecventa = Consistency; Consolidare = Consolidation; Consultant financiar = Financial Cont = Account; Cont de compensare = Clearing Cont discretionar = Discretionary Cont general = General Account; Cont inghetat = Frozen Account; Contabil = Accountant; Contabilitate de angajamente = arrangement; Deferred payment terms;

of Deposit;

intelegere = Private sale of shares;

Advisor;

subsidiary; Tax expense; expenses; dezvoltare = Research and development

Account; Account;

Accruals basis of accounting;

Engleza Termeni Economici


105. 106. 107. 108. 109. 110. 111. 112. 113. 114. 115. 116. 117. 118. 119. 120. 121. cost; 122. 123. 124. 125. 126. 127. 128. 129. Costul stocurilor = Cost of Costul unei achizitii = Cost of an Costul vanzarilor = Cost of sales; Costuri absorbite = Absorbed cost; Costuri aferente iesirilor = Cost of Costuri de vanzare = Selling costs; Costuri fixe = Fixed cost; Costuri marginale = Marginal cost; inventories; acquisition; Contabilitate de casa = Cash Contingente (eventualitati, Continuitatea activitatii = Going Contract de constructii = Contract de Novatie = Contract Contractul cost-plus = Cost-plus Contraprestatie = Consideration; Contravaloarea cedarii = Disposal Contul de profit si pierdere = Conturi blocate = Booked Conversie = Conversion; Copie certificata = Certified copy; Cost curent = Current cost; Cost de achizitie = Cost of Cost istoric = Historical cost; Costul bunurilor vandute = Cost of Costul fortei de munca = Labour 130. 131. 132. 133. costs; 134. 135. 136. 137. 138. 139. 140. 141. 142. 143. 144. 145. date; 146. 147. 148. 149. date; 150. 151. Debt; 152. 153. 154. 155. Bank;
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Costuri operationale = Operating Costuri si venituri = Costs and Costuri variabile = Variable cost; Costurile indatorarii = Borrowing Creante = Receivables; Creante clienti = Account Creante comerciale = Trade Creante pe termen lung = Long Creante privind impozitul Crestere economica = Economic Criterii de recunoastere = Cumparare fortata = Buy-in; Cupon (la obligatiune) = Coupon; Curent, pe termen scurt = Current; Cursul de inchidere = Closing rate; Data bilantului = Balance sheet Data exercitarii = Exercise Date; Data expirarii = Expiration Date; Data inregistrarii = Date of Record; Data intrarii in vigoare = Effective Data raportarii = Reporting date; Datorie in obligatiuni = Bonded Datorie pe termen scurt = Short Datorie pe tremen lung = Long Datorii = Liabilities; Datorii bancare = Notes Payable

accounting; incertitudini) = Contingencies; concern; Construction contract; Novation; contract;

expense; revenues;

Receivable; receivables; term receivables; amanat = Deferred tax asset; growth; Recognition criteria;

consideration; Income statement; balances;

purchase;

goods sold;

term debt; term debt;

disposal;

Engleza Termeni Economici


156. 157. 158. 159. 160. 161. 162. 163. Datorii contingente = Contingent Datorii curente = Current Datorii fiscale = Tax Payable; Datorii la furnizori pe termen Datorii la stat = Tax Due; Datorii pe termen lung = Non Datorii privind impozitul amanat = Declaratie de reconciliere (in 180. 181. 182. 183. 184. Right; 185. 186. 187. 188. 189. 190. 191. 192. 193. 194. 195. 196. 197. Issue; 198. 199. 200. 201. 202. 203. 204. 205.
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Dobanda compusa = Compound Dobanda pentru imprumuturi Drept (de..) = Right; Drept de preemptiune = PreDrept de subscriere = Subscription Durata de incasare a creantelor = Echivalente de numerar = Cash Efect de comert = Paper; Efect de levier = Leverage; Efect de saturatie = Crowding Element = Item; Elemente bilantiere = On balance Elemente extrabilantiere = OffElemente extraordinare = Elemente-randuri = Line items; Emisiune = Issue; Emisiune fierbinte = Hot Issue; Emisiune de obligatiuni = Bond Emisiune noua = New Issue; Emitent = Issuer; Erori fundamentale = Fundamental Estimare contabila = Accounting Evaluare imobiliara = Real Estate Evaluat in mod credibil = Measured Evaziune fiscala = Tax evasion; Executare = Execution;

liabilities; liabilities;

Interest; revocabile = Call Money Rate;

lung = Long term liabilities;

emptive Right;

current liabilities; Deferred tax liabilities; situatiile financiare) = Reconciliation Statement; (vezi nota 1) 164. 165. 166. 167. 168. 169. 170. 171. 172. 173. 174. 175. 176. 177. 178. 179. Declaratia oficiala = Official Decontare = Clearance; Depreciere = Impairment; Descrieri cu caracter general = Dezvolta, in curs de executie = Diferenta temporara = Temporary Diferente temporale = Timing Diluarea participarii publice = Discont = Discount; Distribuire la bursa = Exchange Distribuire negociata = Negotiated Dividende = Dividends; Dividende de plata = Dividend Divizarea actiunilor = Share split; Dobanda = Interest; Dobanda acumulata = Accrued Statement;

Days Sales Outstanding; equivalents;

out effect;

sheet items; balance-sheet items; Extraordinary items;

General disclosures; Progress, On the ...; difference; differences; Equity ownership opening;

Distribution; Underwriting;

errors; estimate; Appraisal; reliably;

Payout;

Interest;

Engleza Termeni Economici


206. 207. 208. 209. 210. 211. 212. 213. 214. 215. 216. 217. 218. 219. 220. 221. 222. Form; 223. 224. 225. 226. 227. 228. 229. Forta de munca = Labour force; Franciza = Franchise; Fuziune = Merger; Garant = Bondsman; Garantie = Collateral; Greva = Strike; Identificarea activelor si Expansiune = Expansion; Extras = Excerpt; Extras de bilant = Summarized Extras de cont = Account Falit = Bankrupt; Filiala = Subsidiary; Finantare anticipata = Advance Finantare pe credit = Debt Flux de fonduri = Flow of Funds; Fluxuri de numerar = Cash flows; Fond comercial (pozitiv) = Fond comercial negativ = Negative Fond de rulment brut (total) = Fond de rulment net = Net Fonduri de pensii = Retirement Fonduri detinute pentru clienti = Forma nominativa = Registered 233. 234. 235. 236. taxes; 237. 238. 239. 240. 241. Imprumut = Loan; Imprumut imobiliar = Mortgage; Imprumut revocabil = Call Loan; Imprumuturi nerambursabile = Imprumuturi pe termen lung si Imobiliar, fiduciar = Real; Impozit pe profit = Tax on income; Impozit real = Real tax; Impozite amanate = Deferred

balance-sheet; Statement;

Refunding; financing;

Forgivable loans; solduri bancare creditoare = Long term borrowings; 242. Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings; 243. 244. 245. 246. 247. 248. 249. 250. 251. 252. 253. 254. 255. 256. 257. 258. Impune, a stabili un impozit = Incasare, crestere = Increase; Incasari = Proceeds; Incasari din cedare = Disposal Incasari in numerar = Cash Inchidere de conturi = Strike a Indemnizatie = Allowance; Indexare = Pegging; Indice de piata = Market Index; Inflatie = Inflation; Inghetarea cresterii salariale = Inregistrare = Booking; Instrument de capital propriu = Instrument de credit = Debt Intelegere de Novatie = Novation Interes in asocieri in participatie = Assess;

Goodwill; goodwill; Working capital; Working capital; benefit plans; Funds held for customers;

proceeds; proceeds; balance;

Wage freeze;

Equity Instrument; Instrument; Agreement; Interest in joint ventures;


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obligatiilor = Identification of assets and liabilities; 230. 231. 232. Iesiri de numerar = Cash outflow; Imagine fidela/ prezentare fidela = Imaterial, intangibil = Intangible;

True and fair view/fair presentation;

Engleza Termeni Economici


259. 260. 261. 262. 263. 264. 265. 266. 267. 268. 269. 270. 271. 272. 273. 274. 275. 276. 277. 278. 279. 280. 281. 282. 283. 284. 285. 286. 287. 288. 289. Interese minoritare = Minority Intrari de numerar = Cash inflow; Intreprindere = Enterprise; Inventar, stoc = Inventory; Investitie = Investment; Investitii curente = Current Ipoteca generala = Blanket Ipotecare = Hypothecation; La cost (inregistrare la...) = At cost; La maturitate (incasare la...) = Leasing financiar = Finance lease; Lesing = Lease; Lichidare = Liquidation; Lichidare cash = Cash settlement; Lichiditate = Liquidity; Lichiditatea curenta = Quick Ratio; Lichiditatea generala (globala) = Licitatie concurentiala = Linie de credit = Line of Credit; Livrare esalonata = Staggered Marja = Margin; Marja bruta = Gross margin; Materii prime = Raw material; Medie = Average; Medie mobila = Moving Average; Mentinerea capitalului = Capital Metoda cost-plus = Cost-plus Metoda costului = Cost method; Metoda FIFO = FIFO formula; Metoda gradului de finalizare = Metoda LIFO = LIFO formula;
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290. 291. 292. 293. 294. 295. 296. 297. 298. 299. 300. 301. 302. 303. 304. 305. hand; 306. 307. 308. 309. 310. 311. 312. 313. Bond;

Metoda obligatiei = Liability Metoda obligatiilor bilantiere = Metoda punerii in echivalenta = Modificari ale pozitiei financiare = Moneda de raportare = Reporting Navlu = Freight; Negociabilitate = Negotiability; Negociere directa = Direct Neobisnuite (castiguri, pierderi) = Neplata unei datorii = Default; Nesemnificativ = Immaterial; Normarea a muncii = Nucleu stabil de actionari = Core Numar de zile ale perioadei de Numerar = Cash; Numerar in casierie = Cash on Obligatie = Obligation; Obligatie fiscala = Tax liability; Obligatii angajate = Accrued Obligatii comerciale = Trade Obligatii la furnizori = Account Obligatiune = Bond; Obligatiune cu colateral = Obligatiune cu cupon = Coupon

interests;

method; Balance sheet liability method; Equity method; Changes in financial position; currency;

investments; mortgage;

Maturities;

negotiation; Abnormal (gains, losses);

Standardization of Labour; ownership; incasare = Collection days;

Current Ratio; Competitive Bidding;

delivery;

liabilities; liabilities; Payable;

maintenance; method;

Collateral Trust Bond;

Percentage of completion method;

Engleza Termeni Economici


314. Bond; 315. Obligatiune garantata cu echipamente = Equipment Trust Certificate; 316. 317. Bond; 318. Bond; 319. 320. 321. 322. 323. 324. 325. 326. 327. 328. 329. 330. 331. 332. 333. 334. 335. 336. Obtinere de profituri = Profit Oferta (de distribuire) publica = Oferta de drepturi = Right Oferta publica de vanzare = Public Operatiune, operational, Operatiuni de piata deschisa = Oportunitate = Timeliness; Optiune pe actiuni = Share Ordin, comanda = Order; Parteneriat = Partnership; Pasiv total = Liabilities and Net Performanta = Performance; Perioada contabila = Accounting Perioada de raportare = Reporting Piata de licitatie = Auction Piata de negociere = Negotiated Piata monetara = Money Market; Piata normala = Normal Market;
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Obligatiune cu discont = Discount

337. 338. 339. 340. 341. 342. 343. 344. 345. 346. 347. 348. 349. 350. 351. 352. 353. 354. 355. 356. 357. 358. 359. 360. 361. 362.

Piata secundara = Aftermarket; Pierdere din depreciere = Pierderi contingente = Contingent Plasament direct = Direct Plasament privat = Private Plata amanata = Deferred Plata in numerar = Cash payment; Plata, scadere = Decrease; Plati = Payments; Plati restante = Back payments; Politici contabile = Accounting Portofoliu = Portfolio; Portofoliu eficient = Efficient Pozitia financiara = Financial Prag de semnificatie = Materiality; Preceptor = Tax collector; Preluare = Takeover; Pret = Price; Pret obiectiv = Arms length price; Pretul net = Net Price; Pretul pietei = Market Price; Prevalenta economicului asupra Prezentare = Presentation; Prezentare fidela = Fair Prezentarea informatiilor = Prezentarea informatiilor privind

Impairment loss; losses; placement; placement;

Obligatiune in forma Obligatiune ipotecara = Mortgage Obligatiune speculativa = Junk

dematerializata = Book Entry Bond;

payment;

Taking; Public Offering (Distribution); Offering; offering of shares; functionare = Operation; Open Market Operation;

policies;

Portfolio; position;

warrant;

Worth;

juridicului = Substance over form;

period; period; Marketplace; Marketplace;

presentation; Disclosure; partile afiliate = Related party disclosures; 363. 364. Prima = Premium; Prime de capital = Share premium;

Engleza Termeni Economici


365. 366. 367. 368. 369. 370. 371. 372. profit; 373. 374. 375. 376. 377. 378. 379. 380. 381. 382. 383. 384. 385. Yield; 386. 387. 388. 389. 390. Randamentul pana la scadenta = Raport anual = Annual Report; Raport de subscriere = Raport financiar interimar = Raportare financiara = Financial Yield to Maturity; Profit impozabil = Taxable profit; Profitul brut = Gross Profit; Prognoza economica = Business Proprietate individuala = Individual Proprietate unica = Proprietorship Prospect = Prospectus; Provizion = Provision; Prudenta = Prudence; Public(a), a deveni publica = Going Putere de cumparare = Buying Rambursare in avans = Advance Randament = Yield; Randamentul curent = Current Principal (venit principal) = Core; Privatizare = Going private; Procura = Power of Attorney; Produse finite = Finished goods; Produse in curs de fabricatie = Produse structurate = Structured Profit contabil = Accounting profit; Profit din exploatare = Operating 391. 392. 393. 394. 395. 396. 397. Ratio; 398. 399. 400. 401. 402. 403. 404. 405. Rata de crestere = Growth Rate; Rata de rentabilitate a activelor Rata de rotatie a activelor = Assets Rata de rotatie a creantelor = Rata de rotatie a stocurilor = Rata de schimb = Exchange Rate; Reconciliere = Reconciliation; Reconcilierea activelor fixe Raportarea pe baza valorilor Raportul cost - beneficiu = Balance Raportul pret/castig = Price Per Raportul valoare de piata/valoare Rascumparare = Redemption; Raspundere limitata = Limited Rata capitalizarii = Capitalization nete = Reporting on a net basis; between benefit and cost; Earnings Ratio; contabila = Market to Book Ratio;

Work in progress; Products;

Liability;

forecasting; Proprietorship; Individual;

totale (ROA) = Return on Assets (ROA); Turnover Ratio; Accounts Receivable Turnover Ratio; Inventory Turnover Ratio;

Public; Power; Refunding;

(Declaratie de reconciliere a imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets; 406. 407. 408. 409. Recunoastere = Recognition; Redeventa(e) = Royalty/Royalties; Reducere initiala = Initial Reducerea valorii contabile

Allowance; element cu element = Write-down on an item by item basis; 410. 411. 412. Reduceri = Deductions; Reduceri de valoare = Valuation Reduceri pentru creante incerte =

Subscription Ratio; Interim financial report; reporting;

allowances; Doubtful debts allowances on receivables;


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Engleza Termeni Economici


413. Reduceri pentru deprecierea 435. 436. 437. 438. 439. Schimbul datoriilor in actiuni = Sciziune = Spin-Off; Scutit de taxe = Tax free; Segment de raportare = Reportable Segmente de activitate si zone stocurilor = Obsolescence allowances on inventories; 414. 415. items; 416. 417. Rentabilitatea investitiilor = Return Rentabilitatea financiara a on investments; capitalului propriu (ROE) = Return on Equity (ROE); 418. Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit; 419. 420. Reportarea pierderii fiscale = Tax Reportarea pierderilor fiscale loss carry forward; neutilizate = Carrying forward unutilized tax losses; 421. 422. 423. 424. 425. 426. 427. 428. 429. 430. Risk; 431. 432. 433. 434. Salariu = Wage; Sarcina, pret, onorariu, cost = Scadenta = Maturity; Scadentar = Maturity Schedule; Reprezentare fidela = Faithful Responsabil de cont = Account Retine = Retain; Retragere = Backing Away; Retratare = Restatement; Rezerva = Reserve; Rezerve din reevaluare = Rezultat reportat = Retained Rezultatul pe actiune diluat = Risc de reinvestire = Reinvestment representation; Executive; Relevanta = Relevance; Reluarea elementelor = Reversal of Debt / Equity Swap;

segment; geografice = Industry and geographical segments; 440. 441. 442. 443. 444. 445. 446. 447. 448. 449. 450. 451. 452. 453. 454. 455. 456. 457. 458. 459. Seif = Box; Serviciul datoriei = Debt Service; Sistemul costului istoric = Situatia fluxurilor de numerar = Situatii financiare = Financial Situatii financiare consolidate = Societate = Company; Societate in comandita = Limited Sold creditor = Credit Balance; Sold debitor = Debit Balance; Sold debitor ajustat = Adjusted Solduri finale = Closing Bank Solduri initiale = Opening Bank Solvabilitate = Solvency; Somer = Unemployed Worker; Sondaj = Sampling; Spete restante = Back charges; Stagflatie = Stagflation; Stagnare = Stagnation; Stocuri = Stocks, se poate utiliza si

Historical cost system; Cash flow statement; statements; Consolidated financial statements;

Partnership;

Debit Balance; Balance; Balance;

Revaluation reserve; earnings; Diluted earnings per share;

Charge;

ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare;

Engleza Termeni Economici


460. Study; 461. 462. 463. 464. 465. 466. 467. 468. 469. 470. 471. 472. 473. 474. 475. 476. 477. 478. Subevaluat = Under valuated; Subinchiriere = Afterimage; Subordonat = Subordinate; Subscriere = Subscription; Subventii de exploatare = Grants Subventii privind activele = Grants Surplus din reevaluare = Tangibil, material = Tangible; Taxa de depozitare = Bond Dues; Taxa pe valoare adaugata (TVA) = Terenuri si mijloace fixe = Termen lung (pe ...) = NonTitlu certificat = Certificated Titlu de valoare cu venit fix = Titlu de participare strategica = Titlul de proprietate asupra Titluri de creanta = Debt Transferarea pierderii fiscale in Studiu de fezabilitate = Feasibility 483. 484. 485. 486. 487. 488. 489. value; 490. 491. 492. 493. 494. Value; 495. 496. value; 497. 498. 499. 500. 501. 502. Value; 503. Value; 504. 505. 506. Tranzactii cu partile afiliate = Tranzactii si alte evenimente = 507. 508. 509.
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Trata = Bill of Exchange; Tratament contabil = Accounting Tratament de baza = Benchmark Utilitate = Utility; Uz de fals = Use of forgery; Uzura morala = Obsolescence; Valoare actualizata = Present Valoare adaugata = Added Value; Valoare corecta de piata = Fair Valoare de piata = Market Value; Valoare de piata de referinta = Valoare intrinseca = Intrinsic Valoare justa = Fair value; Valoare realizabila = Realisable Valoare realizabila neta = Net Valoare recuperabila = Recoverable Valoare reziduala = Residual value; Valoarea actiunilor emise = Valoarea contabila = Carrying Valoarea imprumutului = Loan Valoarea la scadenta = Maturity Valoarea nominala = Face Value; Valuta = Currency; Vanzare grupata = Banded pack; Vanzare incrucisata = Cross Vanzari = Sales; Variatie neta = Net Change;

treatment; treatment;

related to income; related to assets; Revaluation surplus;

Market Value;

Value Added Tax (VAT); Property, plant and equipment; current; Security; Fixed-Income Security; Strategic Equity Investment; activelor = Title to assets; securities; perioadele anterioare = Carrying back a tax loss; 479. 480. Trade; 481. 482. Related party transactions; Transactions and other events; Tranzactie cu pret determinat Tranzactie in numerar = Cash obiectiv = Arm's length transaction;

Base Market Value;

realisable value; amount;

Amount of shares issued; amount;

selling;

Engleza Termeni Economici


510. 511. 512. 513. 514. 515. 516. 517. 518. 519. 520. Zone Venit = Revenue; Venit contabil = Accounting Venit fiscal = Tax income; Venitul net = Net Income; Venituri constatate in avans = Venituri din dobanzi = Interest Venituri din exploatare = Vot cumulativ = Cumulative Vot statutar = Statutory Voting; Zona libera = Free Zone; Zona vamala libera = Duty Free

income;

Deferred revenue (income); income; Operating income; Voting;

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