Class 5 – Treasury accounts

50 Short term investments

501 Short term financial investments in related parties

505 Redeemed debentures

506 Debentures

508 Other short term investments and related receivables

5081 Other short term financial investments

5088 Accrued interest on debentures and short term investments

509 Amounts payable for short term financial investments

5091 Amounts payable for short term investments in related parties

5092 Amounts payable for other short term financial investments

51 Bank accounts

511 Outstanding lodgements

5112 Cheques

5113 Bills of exchange held to maturity

5114 Bills of exchange forwarded for discount

512 Cash at bank

5121 Cash at bank in lei

5124 Cash at bank in foreign currencies

5125 Amounts under settlement

518 Interest

5186 Acrrued interest payable

5187 Accrued interest receivable

519 Short term bank loans

5191 Short term bank loans

5192 Short term bank loans in arrears

5193 Foreign government loans

5194 Foreign loans guaranteed by the State

5195 Foreign loans guaranteed by banks

5196 State Treasury loans

5197 Domestic loans guaranteed by the State

5198 Acrrued interest on short term loans

53 Petty cash

531 Petty cash

5311 Petty cash in lei

5314 Petty cash in foreign currencies

532 Cash equivalents

5321 Postage and fiscal stamps

5322 Holiday vouchers

5323 Transport tickets

5328 Other cash equivalents

54 Letters of credit

541 Letters of credit

5411 Letters of credit in lei

5412 Letters of credit in foreign currencies

542 Cash advances14

58 Internal transfers

581 Internal transfers

59 Write-down of treasury accounts

591 Write-down of investments in related parties

595 Write-down of redeemed debentures

596 Write-down of debentures

598 Write-down of other short-term financial investments and related receivables


Articole similare