Corelatii in cadrul formularelor din situatiile financiare la 31.12.2009 CAPITALURI PROPRII - TOTAL (rd. 19+23+24+25-26+27-28+29-30+31-32-33) BILANT PRESCURTAT (cod 10) Rd. 04 = rd. 01 la 03 (col. 1 si 2) Rd. 09 = rd. 05 la 08 (col. 1 si 2) Rd. 12 = rd. 09 + 10 - 11 - 18 (col. 1 si 2) Rd. 13 = rd. 04 + 12 (col. 1 si 2) Rd. 16 = rd. 17 + 18 (col. 1 si 2) Rd. 19 = rd. 20 la 22 (col. 1 si 2) Rd. 34 = rd. 19 + 23 + 24 + 25 - 26 + 27 - 28 + 29 - 30 + 31 - 32 - 33 (col. 1 si 2) Rd. 36 = rd. 34 + 35 (col. 1 si 2) Rd. 36 = rd. 13 - 14 - 15 -17 (F-G-H) (col. 1 si 2) Rd. 19 + 35 >= 0 (col. 1) Rd. 19 + 35 > 0 (posibil =0 la sucursale) (col. 2) -------------------------------- BILANT (cod 10) Rd. 06 = rd. 01 la 05 (col. 1 si 2) Rd. 11 = rd. 07 la 10 (col. 1 si 2) Rd. 18 = rd. 12 la 17 (col. 1 si 2) Rd. 19 = rd. 06 + 11 + 18 (col. 1 si 2) Rd. 24 = rd. 20 la 23 (col. 1 si 2) Rd. 30 = rd. 25 la 29 (col. 1 si 2) Rd. 33 = rd. 31 + 32 (col. 1 si 2) Rd. 35 = rd. 24 + 30 + 33 + 34 (col. 1 si 2) Rd. 45 = rd. 37 la 44 (col. 1 si 2) Rd. 46 = rd. 35 + 36 - 45 - 62 (col. 1 si 2) Rd. 47 = rd. 19 + 46 (col. 1 si 2) Rd. 56 = rd. 48 la 55 (col. 1 si 2) Rd. 60 = rd. 57 la 59 (col. 1 si 2) Rd. 63 = rd. 61 + 62 (col. 1 si 2) Rd. 67 = rd. 64 la 66 (col. 1 si 2) Rd. 74 = rd. 70 la 73 (col. 1 si 2) Rd. 83 = rd. 67 + 68 + 69 + 74 - 75 + 76 - 77 + 78 - 79 (col. 1 si 2) + 80 - 81 - 82 Rd. 85 = rd. 83 + 84 (col. 1 si 2) Rd. 85 = rd. 47 - 56 - 60 - 61 (F-G-H) (col. 1 si 2) Rd. 67 + 84 >= 0 (col. 1) Rd. 67 + 84 > 0 (posibil =0 la sucursale) (col. 2) -------------------------------------------------------------------------------------- CONTUL DE PROFIT SI PIERDERE (cod 20) Rd. 01 >= 0 (col. 1 si 2) Rd. 01 = rd. 02 la 05 (col. 1 si 2) Rd. 10 = rd. 01 + 06 - 07 + 08 + 09 (col. 1 si 2) Rd. 15 = rd. 16 + 17 (col. 1 si 2) Rd. 18 = rd. 19 - 20 (col. 1 si 2) Rd. 21 = rd. 22 - 23 (col. 1 si 2) Rd. 24 = rd. 25 la 28 (col. 1 si 2) Rd. 29 = rd. 30 - 31 (col. 1 si 2) Rd. 32 = rd. 11 la 15 + 18 + 21 + 24 + 29 (col. 1 si 2) Rd. 33 = rd. 10 - 32, daca rd. 10 - 32 > 0 (col. 1 si 2) Rd. 34 = rd. 32 - 10, daca rd. 10 - 32 <= 0 (col. 1 si 2) Rd. 35 >= rd. 36 (col. 1 si 2) Rd. 37 >= rd. 38 (col. 1 si 2) Rd. 39 >= rd. 40 (col. 1 si 2) Rd. 42 = rd. 35 + 37 + 39 + 41 (col. 1 si 2) Rd. 43 = rd. 44 - 45 (col. 1 si 2) Rd. 46 >= 47 (col. 1 si 2) Rd. 49 = rd. 43 + 46 + 48 (col. 1 si 2) Rd. 50 = rd. 42 - 49, daca rd. 42 - 49 > 0 (col. 1 si 2) Rd. 51 = rd. 49 - 42, daca rd. 42 - 49 <= 0 (col. 1 si 2) Rd. 52 = rd. 10 + 42 - 32 - 49, daca rd. 10 + 42 - 32 - 49 > 0 (col. 1 si 2) Rd. 53 = rd. 32 + 49 - 10 - 42, daca rd. 10 + 42 - 32 - 49 <= 0 (col. 1 si 2) Rd. 56 = rd. 54 - 55, daca rd. 54 - 55 > 0 (col. 1 si 2) Rd. 57 = rd. 55 - 54, daca rd. 54 - 55 <= 0 (col. 1 si 2) Rd. 58 = rd. 10 + 42 + 54 (col. 1 si 2) Rd. 59 = rd. 32 + 49 + 55 (col. 1 si 2) Rd. 60 = rd. 58 - 59, daca rd. 58 - 59 > 0 (col. 1 si 2) Rd. 61 = rd. 59 - 58, daca rd. 58 - 59 <= 0 (col. 1 si 2) Rd. 64 = rd.60 - 61 - 62 - 63, daca rd.60 - 61 - 62 - 63 > 0 (col. 1 si 2) Rd. 65 = rd.61 + 62 + 63 - 60, daca rd.60 - 61 - 62 - 63 <= 0 (col. 1 si 2) -------------------------------------------------------------------------------------- DATE INFORMATIVE (cod 30) Rd. 01+02 = 1 (col. 1) Totaluri pe orizontala: Col. 1 = col. 2 + 3 (se repeta de la rd.03 la 22) Totaluri pe verticala: Rd. 03 = rd. 04 + 08 + 14 la 18 + 22 (col. 1, 2 si 3) Rd. 04 = rd. 05 la 07 (col. 1, 2 si 3) Rd. 08 = rd. 09 la 13 (col. 1, 2 si 3) Rd. 18 = rd. 19 la 21 (col. 1, 2 si 3) Rd. 24 >= Rd.25 (col.1) Rd. 26 >= Rd.27 (col.1) Rd. 28 >= Rd.29 (col.1) Rd. 31 = rd. 32 la 34 (col. 1 si 2) Rd. 35 = rd. 36 + 42 (col. 1 si 2) Rd. 36 = rd. 37 la 41 (col. 1 si 2) Rd. 42 = rd. 43 + 44 (col. 1 si 2) Rd. 50 = rd. 51 la 55 (col. 1 si 2) Rd. 57 = rd. 58 + 59 (col. 1 si 2) Rd. 60 = rd. 61 + 62 (col. 1 si 2) Rd. 63 = rd. 64 + 65 (col. 1 si 2) Rd. 66 = rd. 67+70+73+76+79+82+83+86 la 90 (col. 1 si 2) Rd. 67 = rd. 68 + 69 (col. 1 si 2) Rd. 70 = rd. 71 + 72 (col. 1 si 2) Rd. 73 = rd. 74 + 75 (col. 1 si 2) Rd. 76 = rd. 77 + 78 (col. 1 si 2) Rd. 79 = rd. 80 + 81 (col. 1 si 2) Rd. 83 = rd. 84 + 85 (col. 1 si 2) Rd. 91 = rd. 92 la 94 (col. 1 si 2) -------------------------------------------------------------------------------------- SITUATIA ACTIVELOR IMOBILIZATE (cod 40) Totaluri pe orizontala: Col. 5 = col. 1 + 2 - 3 (se repeta de la rd.01 la 12) Col. 9 = col. 6 + 7 - 8 (se repeta de la rd.13 la 21) Col.13 = col.10 + 11 - 12 (se repeta de la rd.22 la 33) Totaluri pe verticala: Rd. 04 = rd. 01 la 03 (col. 1, 2, 3 si 5) Rd. 10 = rd. 05 la 09 (col. 1, 2, 3 si 5) Rd. 10 = rd. 06 la 08 (col. 4) Rd. 12 = rd. 04 + 10 + 11 (col. 1, 2, 3 si 5) Rd. 12 = rd. 10 (col. 4) Rd. 15 = rd. 13 + 14 (col. 6, 7, 8 si 9) Rd. 20 = rd. 16 la 19 (col. 6, 7, 8 si 9) Rd. 21 = rd. 15 + 20 (col. 6, 7, 8 si 9) Rd. 25 = rd. 22 la 24 (col. 10, 11, 12 si 13) Rd. 31 = rd. 26 la 30 (col. 10, 11, 12 si 13) Rd. 33 = rd. 25 + 31 + 32 (col. 10, 11, 12 si 13) -------------------------------------------------------------------------------------- Corelatii intre formularele situatiilor financiare la 31.12.2009 (corelatiile contin membri de forma FF.RR.C unde: FF=cod formular, RR=nr.rand, C=nr.coloana) - BILANT PRESCURTAT ----corelatii intre F10 si F20------------- 10.31.1 = 20.64.1 profit 10.32.1 = 20.65.1 pierdere 10.31.2 = 20.64.2 profit 10.32.2 = 20.65.2 pierdere ----corelatii intre F10 si F30------------- 10.31.2 = 30.01.2 10.32.2 = 30.02.2 10.11.2 + 10.14.2 >= 30.03.1 (D+G) ----corelatii intre F10 si F40 ------------- 10.01.1 = 40.04.1 - 40.15.6 - 40.25.10 10.01.2 = 40.04.5 - 40.15.9 - 40.25.13 10.02.1 = 40.10.1 - 40.20.6 - 40.31.10 10.02.2 = 40.10.5 - 40.20.9 - 40.31.13 10.03.1 = 40.11.1 - 40.32.10 10.03.2 = 40.11.5 - 40.32.13 - BILANT ----corelatii intre F10 si F20------------- 10.80.1 = 20.64.1 profit 10.81.1 = 20.65.1 pierdere 10.80.2 = 20.64.2 profit 10.81.2 = 20.65.2 pierdere ----corelatii intre F10 si F30------------- 10.80.2 = 30.01.2 10.81.2 = 30.02.2 10.45.2 + 10.56.2 >= 30.03.1 (D+G) ----corelatii intre F10 si F40------------- 10.06.1 = 40.04.1 - 40.15.6 - 40.25.10 10.06.2 = 40.04.5 - 40.15.9 - 40.25.13 10.11.1 = 40.10.1 - 40.20.6 - 40.31.10 10.11.2 = 40.10.5 - 40.20.9 - 40.31.13 10.18.1 = 40.11.1 - 40.32.10 10.18.2 = 40.11.5 - 40.32.13 Corelatii suplimentare propuse de unitatile fiscale - la BILANT PRESCURTAT: F10_020 col 1 si 2 >=0 (cap.subscris varsat) F10_021 col 1 si 2 >=0 (cap.subscris nevarsat) F10_022 col 1 si 2 >=0 (patrimoniul regiei) F10_023 col 1 si 2 >=0 (prime de capital) F10_025 col 1 si 2 >=0 (rezerve) F10_033 col 1 si 2 >=0 (repartizarea profitului) - la BILANT: F10_064 col 1 si 2 >=0 (cap.subscris varsat) F10_065 col 1 si 2 >=0 (cap.subscris nevarsat) F10_066 col 1 si 2 >=0 (patrimoniul regiei) F10_068 col 1 si 2 >=0 (prime de capital) F10_070 col 1 si 2 >=0 (rezerve) F10_071 col 1 si 2 >=0 (rezerve) F10_072 col 1 si 2 >=0 (rezerve) F10_073 col 1 si 2 >=0 (rezerve) F10_082 col 1 si 2 >=0 (repartizarea profitului)