-- Copyright (C) 2018 
--
-- This program is free software; you can redistribute it and/or modify
-- it under the terms of the GNU General Public License as published by
-- the Free Software Foundation; either version 3 of the License, or
-- (at your option) any later version.
--
-- This program is distributed in the hope that it will be useful,
-- but WITHOUT ANY WARRANTY; without even the implied warranty of
-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-- GNU General Public License for more details.
--
-- You should have received a copy of the GNU General Public License
-- along with this program. If not, see <https://www.gnu.org/licenses/>.
--

--
-- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
-- de l''install et tous les sigles '--' sont supprimés.
--                                                         

-- ADD 18800000 before rowid # Do no remove this comment --

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1,'RO-BASE','CAPIT','1','0','Conturi de capitaluri, provizioane, împrumuturi şi datorii asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10,'RO-BASE','CAPIT','10','1','Capital şi rezerve',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1010,'RO-BASE','CAPIT','101','10','Capital',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1011,'RO-BASE','CAPIT','1011','1010','Capital subscris nevărsat (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1012,'RO-BASE','CAPIT','1012','1010','Capital subscris vărsat (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1015,'RO-BASE','CAPIT','1015','1010','Patrimoniul regiei (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1016,'RO-BASE','CAPIT','1016','1010','Patrimoniul public (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1017,'RO-BASE','CAPIT','1017','1010','Patrimoniul privat (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1018,'RO-BASE','CAPIT','1018','1010','Patrimoniul institutelor naţionale de cercetare-dezvoltare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1030,'RO-BASE','CAPIT','103','10','Alte elemente de capitaluri proprii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1031,'RO-BASE','CAPIT','1031','1030','Beneficii acordate angajaţilor sub forma instrumentelor de capitaluri proprii (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1033,'RO-BASE','CAPIT','1033','1030','Diferenţe de curs valutar în relaţie cu investiţia netă într-o entitate străină (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1038,'RO-BASE','CAPIT','1038','1030','Diferenţe din modificarea valorii juste a activelor financiare disponibile în vederea vânzării şi alte elemente de capitaluri proprii (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1040,'RO-BASE','CAPIT','104','10','Prime de capital',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1041,'RO-BASE','CAPIT','1041','1040','Prime de emisiune (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1042,'RO-BASE','CAPIT','1042','1040','Prime de fuziune/divizare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1043,'RO-BASE','CAPIT','1043','1040','Prime de aport (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1044,'RO-BASE','CAPIT','1044','1040','Prime de conversie a obligaţiunilor în acţiuni (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1050,'RO-BASE','CAPIT','105','10','Rezerve din reevaluare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1060,'RO-BASE','CAPIT','106','10','Rezerve',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1061,'RO-BASE','CAPIT','1061','1060','Rezerve legale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1063,'RO-BASE','CAPIT','1063','1060','Rezerve statutare sau contractuale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1068,'RO-BASE','CAPIT','1068','1060','Alte rezerve (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1070,'RO-BASE','CAPIT','107','10','Diferenţe de curs valutar din conversie (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1080,'RO-BASE','CAPIT','108','10','Interese care nu controlează',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1081,'RO-BASE','CAPIT','1081','1080','Interese care nu controlează - rezultatul exerciţiului financiar (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1082,'RO-BASE','CAPIT','1082','1080','Interese care nu controlează - alte capitaluri proprii (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1090,'RO-BASE','CAPIT','109','10','Acţiuni proprii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1091,'RO-BASE','CAPIT','1091','1090','Acţiuni proprii deţinute pe termen scurt (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1092,'RO-BASE','CAPIT','1092','1090','Acţiuni proprii deţinute pe termen lung (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1095,'RO-BASE','CAPIT','1095','1090','Acţiuni proprii reprezentând titluri deţinute de societatea absorbită la societatea absorbantă (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 11,'RO-BASE','CAPIT','11','1','Rezultatul reportat',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1170,'RO-BASE','CAPIT','117','11','Rezultatul reportat',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1171,'RO-BASE','CAPIT','1171','1170','Rezultatul reportat reprezentând profitul nerepartizat sau pierderea neacoperită (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1172,'RO-BASE','CAPIT','1172','1170','Rezultatul reportat provenit din adoptarea pentru prima dată a IAS, mai puţin IAS 29(A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1173,'RO-BASE','CAPIT','1173','1170','Rezultatul reportat provenit din modificările politicilor contabile (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1174,'RO-BASE','CAPIT','1174','1170','Rezultatul reportat provenit din corectarea erorilor contabile (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1175,'RO-BASE','CAPIT','1175','1170','Rezultatul reportat reprezentând surplusul realizat din rezerve din reevaluare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1176,'RO-BASE','CAPIT','1176','1170','Rezultatul reportat provenit din trecerea la aplicarea reglementărilor contabile conforme cu directivele europene (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 12,'RO-BASE','CAPIT','12','1','Rezultatul exerciţiului financiar',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1210,'RO-BASE','CAPIT','121','12','Profit sau pierdere (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1290,'RO-BASE','CAPIT','129','12','Repartizarea profitului (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 14,'RO-BASE','CAPIT','14','1','Câştiguri sau pierderi legate de emiterea, răscumpărarea, vânzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1410,'RO-BASE','CAPIT','141','14','Câştiguri legate de vânzarea sau anularea instrumentelor de capitaluri proprii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1411,'RO-BASE','CAPIT','1411','1410','Câştiguri legate de vânzarea instrumentelor de capitaluri proprii (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1412,'RO-BASE','CAPIT','1412','1410','Câştiguri legate de anularea instrumentelor de capitaluri proprii (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1490,'RO-BASE','CAPIT','149','14','Pierderi legate de emiterea, răscumpărarea, vânzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1491,'RO-BASE','CAPIT','1491','1490','Pierderi rezultate din vânzarea instrumentelor de capitaluri proprii (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1495,'RO-BASE','CAPIT','1495','1490','Pierderi rezultate din reorganizări, care sunt determinate de anularea titlurilor deţinute (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1498,'RO-BASE','CAPIT','1498','1490','Alte pierderi legate de instrumentele de capitaluri proprii (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 15,'RO-BASE','CAPIT','15','1','Provizioane',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1510,'RO-BASE','CAPIT','151','15','Provizioane',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1511,'RO-BASE','CAPIT','1511','1510','Provizioane pentru litigii (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1512,'RO-BASE','CAPIT','1512','1510','Provizioane pentru garanţii acordate clienţilor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1513,'RO-BASE','CAPIT','1513','1510','Provizioane pentru dezafectare imobilizări corporale şi alte acţiuni similare legate de acestea (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1514,'RO-BASE','CAPIT','1514','1510','Provizioane pentru restructurare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1515,'RO-BASE','CAPIT','1515','1510','Provizioane pentru pensii şi obligaţii similare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1516,'RO-BASE','CAPIT','1516','1510','Provizioane pentru impozite (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1517,'RO-BASE','CAPIT','1517','1510','Provizioane pentru terminarea contractului de muncă (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1518,'RO-BASE','CAPIT','1518','1510','Alte provizioane (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 16,'RO-BASE','CAPIT','16','1','Împrumuturi şi datorii asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1610,'RO-BASE','CAPIT','161','16','Împrumuturi din emisiuni de obligaţiuni',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1614,'RO-BASE','CAPIT','1614','1610','Împrumuturi externe din emisiuni de obligaţiuni garantate de stat (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1615,'RO-BASE','CAPIT','1615','1610','Împrumuturi externe din emisiuni de obligaţiuni garantate de bănci (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1617,'RO-BASE','CAPIT','1617','1610','Împrumuturi interne din emisiuni de obligaţiuni garantate de stat (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1618,'RO-BASE','CAPIT','1618','1610','Alte împrumuturi din emisiuni de obligaţiuni (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1620,'RO-BASE','CAPIT','162','16','Credite bancare pe termen lung',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1621,'RO-BASE','CAPIT','1621','1620','Credite bancare pe termen lung (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1622,'RO-BASE','CAPIT','1622','1620','Credite bancare pe termen lung nerambursate la scadenţă (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1623,'RO-BASE','CAPIT','1623','1620','Credite externe guvernamentale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1624,'RO-BASE','CAPIT','1624','1620','Credite bancare externe garantate de stat (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1625,'RO-BASE','CAPIT','1625','1620','Credite bancare externe garantate de bănci (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1626,'RO-BASE','CAPIT','1626','1620','Credite de la trezoreria statului (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1627,'RO-BASE','CAPIT','1627','1620','Credite bancare interne garantate de stat (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1660,'RO-BASE','CAPIT','166','16','Datorii care privesc imobilizările financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1661,'RO-BASE','CAPIT','1661','1660','Datorii faţă de entităţile afiliate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1663,'RO-BASE','CAPIT','1663','1660','Datorii faţă de entităţile asociate şi entităţile controlate în comun (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1670,'RO-BASE','CAPIT','167','16','Alte împrumuturi şi datorii asimilate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1680,'RO-BASE','CAPIT','168','16','Dobânzi aferente împrumuturilor şi datoriilor asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1681,'RO-BASE','CAPIT','1681','1680','Dobânzi aferente împrumuturilor din emisiuni de obligaţiuni (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1682,'RO-BASE','CAPIT','1682','1680','Dobânzi aferente creditelor bancare pe termen lung (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1685,'RO-BASE','CAPIT','1685','1680','Dobânzi aferente datoriilor faţă de entităţile afiliate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1686,'RO-BASE','CAPIT','1686','1680','Dobânzi aferente datoriilor faţă de entităţile asociate şi entităţile controlate în comun (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1687,'RO-BASE','CAPIT','1687','1680','Dobânzi aferente altor împrumuturi şi datorii asimilate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1690,'RO-BASE','CAPIT','169','16','Prime privind rambursarea obligaţiunilor şi a altor datorii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1691,'RO-BASE','CAPIT','1691','1690','Prime privind rambursarea obligaţiunilor (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1692,'RO-BASE','CAPIT','1692','1690','Prime privind rambursarea altor datorii (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2,'RO-BASE','IMMO','2','0','Conturi de imobilizări',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 20,'RO-BASE','IMMO','20','2','IMOBILIZĂRI NECORPORALE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2010,'RO-BASE','IMMO','201','20','Cheltuieli de constituire (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2030,'RO-BASE','IMMO','203','20','Cheltuieli de dezvoltare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2050,'RO-BASE','IMMO','205','20','Concesiuni, brevete, licenţe, mărci comerciale, drepturi şi active similare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2060,'RO-BASE','IMMO','206','20','Active necorporale de explorare şi evaluare a resurselor minerale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2070,'RO-BASE','IMMO','207','20','Fond comercial',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2071,'RO-BASE','IMMO','2071','2070','Fond comercial pozitiv (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2075,'RO-BASE','IMMO','2075','2070','Fond comercial negativ (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2080,'RO-BASE','IMMO','208','20','Alte imobilizări necorporale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 21,'RO-BASE','IMMO','21','2','Imobilizări corporale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2110,'RO-BASE','IMMO','211','21','Terenuri şi amenajări de terenuri (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2111,'RO-BASE','IMMO','2111','2110','Terenuri',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2112,'RO-BASE','IMMO','2112','2110','Amenajări de terenuri',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2120,'RO-BASE','IMMO','212','21','Construcţii (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2130,'RO-BASE','IMMO','213','21','Instalaţii tehnice şi mijloace de transport',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2131,'RO-BASE','IMMO','2131','2130','Echipamente tehnologice (maşini, utilaje şi instalaţii de lucru) (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2132,'RO-BASE','IMMO','2132','2130','Aparate şi instalaţii de măsurare, control şi reglare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2133,'RO-BASE','IMMO','2133','2130','Mijloace de transport (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2140,'RO-BASE','IMMO','214','21','Mobilier, aparatură birotică, echipamente de protecţie a valorilor umane şi materiale şi alte active corporale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2150,'RO-BASE','IMMO','215','21','Investiţii imobiliare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2160,'RO-BASE','IMMO','216','21','Active corporale de explorare şi evaluare a resurselor minerale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2170,'RO-BASE','IMMO','217','21','Active biologice productive (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 22,'RO-BASE','IMMO','22','2','Imobilizări corporale în curs de aprovizionare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2230,'RO-BASE','IMMO','223','22','Instalaţii tehnice şi mijloace de transport în curs de aprovizionare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2240,'RO-BASE','IMMO','224','22','Mobilier, aparatură birotică, echipamente de protecţie a valorilor umane şi materiale şi alte active corporale în curs de aprovizionare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2270,'RO-BASE','IMMO','227','22','Active biologice productive în curs de aprovizionare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 23,'RO-BASE','IMMO','23','2','Imobilizări în curs',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2310,'RO-BASE','IMMO','231','23','Imobilizări corporale în curs de execuţie (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2350,'RO-BASE','IMMO','235','23','Investiţii imobiliare în curs de execuţie (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 26,'RO-BASE','IMMO','26','2','Imobilizări financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2610,'RO-BASE','IMMO','261','26','Acţiuni deţinute la entităţile afiliate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2620,'RO-BASE','IMMO','262','26','Acţiuni deţinute la entităţi asociate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2630,'RO-BASE','IMMO','263','26','Acţiuni deţinute la entităţi controlate în comun (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2640,'RO-BASE','IMMO','264','26','Titluri puse în echivalenţă (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2650,'RO-BASE','IMMO','265','26','Alte titluri imobilizate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2660,'RO-BASE','IMMO','266','26','Certificate verzi amânate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2670,'RO-BASE','IMMO','267','26','Creanţe imobilizate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2671,'RO-BASE','IMMO','2671','2670','Sume de încasat de la entităţile afiliate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2672,'RO-BASE','IMMO','2672','2670','Dobânda aferentă sumelor de încasat de la entităţile afiliate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2673,'RO-BASE','IMMO','2673','2670','Creanţe faţă de entităţile asociate şi entităţile controlate în comun (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2674,'RO-BASE','IMMO','2674','2670','Dobânda aferentă creanţelor faţă de entităţile asociate şi entităţile controlate în comun (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2675,'RO-BASE','IMMO','2675','2670','Împrumuturi acordate pe termen lung (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2676,'RO-BASE','IMMO','2676','2670','Dobânda aferentă împrumuturilor acordate pe termen lung (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2677,'RO-BASE','IMMO','2677','2670','Obligaţiuni achiziţionate cu ocazia emisiunilor efectuate de terţi (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2678,'RO-BASE','IMMO','2678','2670','Alte creanţe imobilizate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2679,'RO-BASE','IMMO','2679','2670','Dobânzi aferente altor creanţe imobilizate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2690,'RO-BASE','IMMO','269','26','Vărsăminte de efectuat pentru imobilizări financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2691,'RO-BASE','IMMO','2691','2690','Vărsăminte de efectuat privind acţiunile deţinute la entităţile afiliate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2692,'RO-BASE','IMMO','2692','2690','Vărsăminte de efectuat privind acţiunile deţinute la entităţi asociate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2693,'RO-BASE','IMMO','2693','2690','Vărsăminte de efectuat privind acţiunile deţinute la entităţi controlate în comun (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2695,'RO-BASE','IMMO','2695','2690','Vărsăminte de efectuat pentru alte imobilizări financiare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 28,'RO-BASE','IMMO','28','2','Amortizări privind imobilizările',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2800,'RO-BASE','IMMO','280','28','Amortizări privind imobilizările necorporale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2801,'RO-BASE','IMMO','2801','2800','Amortizarea cheltuielilor de constituire (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2803,'RO-BASE','IMMO','2803','2800','Amortizarea cheltuielilor de dezvoltare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2805,'RO-BASE','IMMO','2805','2800','Amortizarea concesiunilor, brevetelor, licenţelor, mărcilor comerciale, drepturilor şi activelor similare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2806,'RO-BASE','IMMO','2806','2800','Amortizarea activelor necorporale de explorare şi evaluare a resurselor minerale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2807,'RO-BASE','IMMO','2807','2800','Amortizarea fondului comercial (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2808,'RO-BASE','IMMO','2808','2800','Amortizarea altor imobilizări necorporale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2810,'RO-BASE','IMMO','281','28','Amortizări privind imobilizările corporale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2811,'RO-BASE','IMMO','2811','2810','Amortizarea amenajărilor de terenuri (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2812,'RO-BASE','IMMO','2812','2810','Amortizarea construcţiilor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2813,'RO-BASE','IMMO','2813','2810','Amortizarea instalaţiilor şi mijloacelor de transport (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2814,'RO-BASE','IMMO','2814','2810','Amortizarea altor imobilizări corporale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2815,'RO-BASE','IMMO','2815','2810','Amortizarea investiţiilor imobiliare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2816,'RO-BASE','IMMO','2816','2810','Amortizarea activelor corporale de explorare şi evaluare a resurselor minerale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2817,'RO-BASE','IMMO','2817','2810','Amortizarea activelor biologice productive (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 29,'RO-BASE','IMMO','29','2','Ajustări pentru deprecierea sau pierderea de valoare a imobilizărilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2900,'RO-BASE','IMMO','290','29','Ajustări pentru deprecierea imobilizărilor necorporale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2903,'RO-BASE','IMMO','2903','2900','Ajustări pentru deprecierea cheltuielilor de dezvoltare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2905,'RO-BASE','IMMO','2905','2900','Ajustări pentru deprecierea concesiunilor, brevetelor, licenţelor, mărcilor comerciale, drepturilor şi activelor similare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2906,'RO-BASE','IMMO','2906','2900','Ajustări pentru deprecierea activelor necorporale de explorare şi evaluare a resurselor minerale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2908,'RO-BASE','IMMO','2908','2900','Ajustări pentru deprecierea altor imobilizări necorporale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2910,'RO-BASE','IMMO','291','29','Ajustări pentru deprecierea imobilizărilor corporale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2911,'RO-BASE','IMMO','2911','2910','Ajustări pentru deprecierea terenurilor şi amenajărilor de terenuri (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2912,'RO-BASE','IMMO','2912','2910','Ajustări pentru deprecierea construcţiilor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2913,'RO-BASE','IMMO','2913','2910','Ajustări pentru deprecierea instalaţiilor şi mijloacelor de transport (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2914,'RO-BASE','IMMO','2914','2910','Ajustări pentru deprecierea altor imobilizări corporale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2915,'RO-BASE','IMMO','2915','2910','Ajustări pentru deprecierea investiţiilor imobiliare (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2916,'RO-BASE','IMMO','2916','2910','Ajustări pentru deprecierea activelor corporale de explorare şi evaluare a resurselor minerale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2917,'RO-BASE','IMMO','2917','2910','Ajustări pentru deprecierea activelor biologice productive (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2930,'RO-BASE','IMMO','293','29','Ajustări pentru deprecierea imobilizărilor în curs de execuţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2931,'RO-BASE','IMMO','2931','2930','Ajustări pentru deprecierea imobilizărilor corporale în curs de execuţie (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2935,'RO-BASE','IMMO','2935','2930','Ajustări pentru deprecierea investiţiilor imobiliare în curs de execuţie (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2960,'RO-BASE','IMMO','296','29','Ajustări pentru pierderea de valoare a imobilizărilor financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2961,'RO-BASE','IMMO','2961','2960','Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţile afiliate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2962,'RO-BASE','IMMO','2962','2960','Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţi asociate şi entităţi controlate în comun (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2963,'RO-BASE','IMMO','2963','2960','Ajustări pentru pierderea de valoare a altor titluri imobilizate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2964,'RO-BASE','IMMO','2964','2960','Ajustări pentru pierderea de valoare a sumelor de încasat de la entităţile afiliate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2965,'RO-BASE','IMMO','2965','2960','Ajustări pentru pierderea de valoare a creanţelor faţă de entităţile asociate şi entităţile controlate în comun (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2966,'RO-BASE','IMMO','2966','2960','Ajustări pentru pierderea de valoare a împrumuturilor acordate pe termen lung (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 2968,'RO-BASE','IMMO','2968','2960','Ajustări pentru pierderea de valoare a altor creanţe imobilizate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3,'RO-BASE','STOCK','3','0','Conturi de stocuri şi producţie în curs de execuţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 30,'RO-BASE','STOCK','30','3','Stocuri de materii prime şi materiale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3010,'RO-BASE','STOCK','301','30','Materii prime (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3020,'RO-BASE','STOCK','302','30','Materiale consumabile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3021,'RO-BASE','STOCK','3021','3020','Materiale auxiliare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3022,'RO-BASE','STOCK','3022','3020','Combustibili (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3023,'RO-BASE','STOCK','3023','3020','Materiale pentru ambalat (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3024,'RO-BASE','STOCK','3024','3020','Piese de schimb (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3025,'RO-BASE','STOCK','3025','3020','Seminţe şi materiale de plantat (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3026,'RO-BASE','STOCK','3026','3020','Furaje (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3028,'RO-BASE','STOCK','3028','3020','Alte materiale consumabile (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3030,'RO-BASE','STOCK','303','30','Materiale de natura obiectelor de inventar (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3080,'RO-BASE','STOCK','308','30','Diferenţe de preţ la materii prime şi materiale (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 32,'RO-BASE','STOCK','32','3','Stocuri în curs de aprovizionare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3210,'RO-BASE','STOCK','321','32','Materii prime în curs de aprovizionare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3220,'RO-BASE','STOCK','322','32','Materiale consumabile în curs de aprovizionare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3230,'RO-BASE','STOCK','323','32','Materiale de natura obiectelor de inventar în curs de aprovizionare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3260,'RO-BASE','STOCK','326','32','Active biologice de natura stocurilor în curs de aprovizionare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3270,'RO-BASE','STOCK','327','32','Mărfuri în curs de aprovizionare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3280,'RO-BASE','STOCK','328','32','Ambalaje în curs de aprovizionare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 33,'RO-BASE','STOCK','33','3','Producţie în curs de execuţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3310,'RO-BASE','STOCK','331','33','Produse în curs de execuţie (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3320,'RO-BASE','STOCK','332','33','Servicii în curs de execuţie (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 34,'RO-BASE','STOCK','34','3','PRODUSE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3410,'RO-BASE','STOCK','341','34','Semifabricate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3450,'RO-BASE','STOCK','345','34','Produse finite (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3460,'RO-BASE','STOCK','346','34','Produse reziduale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3470,'RO-BASE','STOCK','347','34','Produse agricole (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3480,'RO-BASE','STOCK','348','34','Diferenţe de preţ la produse (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 35,'RO-BASE','STOCK','35','3','STOCURI AFLATE LA TERŢI',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3510,'RO-BASE','STOCK','351','35','Materii şi materiale aflate la terţi (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3540,'RO-BASE','STOCK','354','35','Produse aflate la terţi (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3560,'RO-BASE','STOCK','356','35','Active biologice de natura stocurilor aflate la terţi (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3570,'RO-BASE','STOCK','357','35','Mărfuri aflate la terţi (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3580,'RO-BASE','STOCK','358','35','Ambalaje aflate la terţi (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 36,'RO-BASE','STOCK','36','3','Active biologice de natura stocurilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3610,'RO-BASE','STOCK','361','36','Active biologice de natura stocurilor (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3680,'RO-BASE','STOCK','368','36','Diferenţe de preţ la active biologice de natura stocurilor (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 37,'RO-BASE','STOCK','37','3','MĂRFURI',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3710,'RO-BASE','STOCK','371','37','Mărfuri (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3780,'RO-BASE','STOCK','378','37','Diferenţe de preţ la mărfuri (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 38,'RO-BASE','STOCK','38','3','Ambalaje',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3810,'RO-BASE','STOCK','381','38','Ambalaje (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3880,'RO-BASE','STOCK','388','38','Diferenţe de preţ la ambalaje (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 39,'RO-BASE','STOCK','39','3','Ajustări pentru deprecierea stocurilor şi producţiei în curs de execuţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3910,'RO-BASE','STOCK','391','39','Ajustări pentru deprecierea materiilor prime (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3920,'RO-BASE','STOCK','392','39','Ajustări pentru deprecierea materialelor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3921,'RO-BASE','STOCK','3921','3920','Ajustări pentru deprecierea materialelor consumabile (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3922,'RO-BASE','STOCK','3922','3920','Ajustări pentru deprecierea materialelor de natura obiectelor de inventar (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3930,'RO-BASE','STOCK','393','39','Ajustări pentru deprecierea producţiei în curs de execuţie (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3940,'RO-BASE','STOCK','394','39','Ajustări pentru deprecierea produselor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3941,'RO-BASE','STOCK','3941','3940','Ajustări pentru deprecierea semifabricatelor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3945,'RO-BASE','STOCK','3945','3940','Ajustări pentru deprecierea produselor finite (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3946,'RO-BASE','STOCK','3946','3940','Ajustări pentru deprecierea produselor reziduale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3947,'RO-BASE','STOCK','3947','3940','Ajustări pentru deprecierea produselor agricole (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3950,'RO-BASE','STOCK','395','39','Ajustări pentru deprecierea stocurilor aflate la terţi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3951,'RO-BASE','STOCK','3951','3950','Ajustări pentru deprecierea materiilor şi materialelor aflate la terţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3952,'RO-BASE','STOCK','3952','3950','Ajustări pentru deprecierea semifabricatelor aflate la terţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3953,'RO-BASE','STOCK','3953','3950','Ajustări pentru deprecierea produselor finite aflate la terţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3954,'RO-BASE','STOCK','3954','3950','Ajustări pentru deprecierea produselor reziduale aflate la terţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3955,'RO-BASE','STOCK','3955','3950','Ajustări pentru deprecierea produselor agricole aflate la terţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3956,'RO-BASE','STOCK','3956','3950','Ajustări pentru deprecierea activelor biologice de natura stocurilor aflate la terţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3957,'RO-BASE','STOCK','3957','3950','Ajustări pentru deprecierea mărfurilor aflate la terţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3958,'RO-BASE','STOCK','3958','3950','Ajustări pentru deprecierea ambalajelor aflate la terţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3960,'RO-BASE','STOCK','396','39','Ajustări pentru deprecierea activelor biologice de natura stocurilor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3970,'RO-BASE','STOCK','397','39','Ajustări pentru deprecierea mărfurilor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 3980,'RO-BASE','STOCK','398','39','Ajustări pentru deprecierea ambalajelor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4,'RO-BASE','THIRDPARTY','4','0','Conturi de terţi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 40,'RO-BASE','THIRDPARTY','40','4','Furnizori şi conturi asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4010,'RO-BASE','THIRDPARTY','401','40','Furnizori (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4030,'RO-BASE','THIRDPARTY','403','40','Efecte de plătit (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4040,'RO-BASE','THIRDPARTY','404','40','Furnizori de imobilizări (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4050,'RO-BASE','THIRDPARTY','405','40','Efecte de plătit pentru imobilizări (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4080,'RO-BASE','THIRDPARTY','408','40','Furnizori - facturi nesosite (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4090,'RO-BASE','THIRDPARTY','409','40','Furnizori - debitori',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4091,'RO-BASE','THIRDPARTY','4091','4090','Furnizori - debitori pentru cumpărări de bunuri de natura stocurilor (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4092,'RO-BASE','THIRDPARTY','4092','4090','Furnizori - debitori pentru prestări de servicii (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4093,'RO-BASE','THIRDPARTY','4093','4090','Avansuri acordate pentru imobilizări corporale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4094,'RO-BASE','THIRDPARTY','4094','4090','Avansuri acordate pentru imobilizări necorporale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 41,'RO-BASE','THIRDPARTY','41','4','Clienţi şi conturi asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4110,'RO-BASE','THIRDPARTY','411','41','Clienţi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4111,'RO-BASE','THIRDPARTY','4111','4110','Clienţi (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4118,'RO-BASE','THIRDPARTY','4118','4110','Clienţi incerţi sau în litigiu (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4130,'RO-BASE','THIRDPARTY','413','41','Efecte de primit de la clienţi (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4180,'RO-BASE','THIRDPARTY','418','41','Clienţi - facturi de întocmit (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4190,'RO-BASE','THIRDPARTY','419','41','Clienţi - creditori (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 42,'RO-BASE','THIRDPARTY','42','4','Personal şi conturi asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4210,'RO-BASE','THIRDPARTY','421','42','Personal - salarii datorate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4230,'RO-BASE','THIRDPARTY','423','42','Personal - ajutoare materiale datorate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4240,'RO-BASE','THIRDPARTY','424','42','Prime reprezentând participarea personalului la profit*16) (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4250,'RO-BASE','THIRDPARTY','425','42','Avansuri acordate personalului (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4260,'RO-BASE','THIRDPARTY','426','42','Drepturi de personal neridicate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4270,'RO-BASE','THIRDPARTY','427','42','Reţineri din salarii datorate terţilor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4280,'RO-BASE','THIRDPARTY','428','42','Alte datorii şi creanţe în legătură cu personalul',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4281,'RO-BASE','THIRDPARTY','4281','4280','Alte datorii în legătură cu personalul (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4282,'RO-BASE','THIRDPARTY','4282','4280','Alte creanţe în legătură cu personalul (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 43,'RO-BASE','THIRDPARTY','43','4','Asigurări sociale, protecţia socială şi conturi asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4310,'RO-BASE','THIRDPARTY','431','43','Asigurări sociale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4311,'RO-BASE','THIRDPARTY','4311','4310','Contribuţia unităţii la asigurările sociale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4312,'RO-BASE','THIRDPARTY','4312','4310','Contribuţia personalului la asigurările sociale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4313,'RO-BASE','THIRDPARTY','4313','4310','Contribuţia angajatorului pentru asigurările sociale de sănătate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4314,'RO-BASE','THIRDPARTY','4314','4310','Contribuţia angajaţilor pentru asigurările sociale de sănătate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4315,'RO-BASE','THIRDPARTY','4315','4310','Contribuţia de asigurări sociale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4316,'RO-BASE','THIRDPARTY','4316','4310','Contribuţia de asigurări sociale de sănătate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4318,'RO-BASE','THIRDPARTY','4318','4310','Alte contribuţii pentru asigurările sociale de sănătate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4360,'RO-BASE','THIRDPARTY','436','43','Contribuția asiguratorie pentru muncă        ',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4370,'RO-BASE','THIRDPARTY','437','43','Ajutor de şomaj',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4371,'RO-BASE','THIRDPARTY','4371','4370','Contribuţia unităţii la fondul de şomaj (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4372,'RO-BASE','THIRDPARTY','4372','4370','Contribuţia personalului la fondul de şomaj (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4380,'RO-BASE','THIRDPARTY','438','43','Alte datorii şi creanţe sociale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4381,'RO-BASE','THIRDPARTY','4381','4380','Alte datorii sociale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4382,'RO-BASE','THIRDPARTY','4382','4380','Alte creanţe sociale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 44,'RO-BASE','THIRDPARTY','44','4','Bugetul statului, fonduri speciale şi conturi asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4410,'RO-BASE','THIRDPARTY','441','44','Impozitul pe profit/venit',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4411,'RO-BASE','THIRDPARTY','4411','4410','Impozitul pe profit (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4418,'RO-BASE','THIRDPARTY','4418','4410','Impozitul pe venit*17) (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4420,'RO-BASE','THIRDPARTY','442','44','Taxa pe valoarea adăugată',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4423,'RO-BASE','THIRDPARTY','4423','4420','TVA de plată (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4424,'RO-BASE','THIRDPARTY','4424','4420','TVA de recuperat (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4426,'RO-BASE','THIRDPARTY','4426','4420','TVA deductibilă (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4427,'RO-BASE','THIRDPARTY','4427','4420','TVA colectată (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4428,'RO-BASE','THIRDPARTY','4428','4420','TVA neexigibilă (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4440,'RO-BASE','THIRDPARTY','444','44','Impozitul pe venituri de natura salariilor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4450,'RO-BASE','THIRDPARTY','445','44','Subvenţii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4451,'RO-BASE','THIRDPARTY','4451','4450','Subvenţii guvernamentale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4452,'RO-BASE','THIRDPARTY','4452','4450','Împrumuturi nerambursabile cu caracter de subvenţii (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4458,'RO-BASE','THIRDPARTY','4458','4450','Alte sume primite cu caracter de subvenţii (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4460,'RO-BASE','THIRDPARTY','446','44','Alte impozite, taxe şi vărsăminte asimilate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4470,'RO-BASE','THIRDPARTY','447','44','Fonduri speciale - taxe şi vărsăminte asimilate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4480,'RO-BASE','THIRDPARTY','448','44','Alte datorii şi creanţe cu bugetul statului',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4481,'RO-BASE','THIRDPARTY','4481','4480','Alte datorii faţă de bugetul statului (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4482,'RO-BASE','THIRDPARTY','4482','4480','Alte creanţe privind bugetul statului (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 45,'RO-BASE','THIRDPARTY','45','4','Grup şi acţionari/asociaţi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4510,'RO-BASE','THIRDPARTY','451','45','Decontări între entităţile afiliate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4511,'RO-BASE','THIRDPARTY','4511','4510','Decontări între entităţile afiliate (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4518,'RO-BASE','THIRDPARTY','4518','4510','Dobânzi aferente decontărilor între entităţile afiliate (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4530,'RO-BASE','THIRDPARTY','453','45','Decontări cu entităţile asociate şi entităţile controlate în comun',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4531,'RO-BASE','THIRDPARTY','4531','4530','Decontări cu entităţile asociate şi entităţile controlate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4538,'RO-BASE','THIRDPARTY','4538','4530','Dobânzi aferente decontărilor cu entităţile asociate şi entităţile controlate în comun (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4550,'RO-BASE','THIRDPARTY','455','45','Sume datorate acţionarilor/asociaţilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4551,'RO-BASE','THIRDPARTY','4551','4550','Acţionari/Asociaţi - conturi curente (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4558,'RO-BASE','THIRDPARTY','4558','4550','Acţionari/Asociaţi - dobânzi la conturi curente (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4560,'RO-BASE','THIRDPARTY','456','45','Decontări cu acţionarii/asociaţii privind capitalul (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4570,'RO-BASE','THIRDPARTY','457','45','Dividende de plată (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4580,'RO-BASE','THIRDPARTY','458','45','Decontări din operaţiuni în participaţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4581,'RO-BASE','THIRDPARTY','4581','4580','Decontări din operaţiuni în participaţie - pasiv (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4582,'RO-BASE','THIRDPARTY','4582','4580','Decontări din operaţiuni în participaţie - activ (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 46,'RO-BASE','THIRDPARTY','46','4','Debitori şi creditori diverşi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4610,'RO-BASE','THIRDPARTY','461','46','Debitori diverşi (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4620,'RO-BASE','THIRDPARTY','462','46','Creditori diverşi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4660,'RO-BASE','THIRDPARTY','466','46','Decontări din operaţiuni de fiducie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4661,'RO-BASE','THIRDPARTY','4661','4660','Datorii din operaţiuni de fiducie (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4662,'RO-BASE','THIRDPARTY','4662','4660','Creanţe din operaţiuni de fiducie (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 47,'RO-BASE','THIRDPARTY','47','4','Conturi de subvenţii, regularizare şi asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4710,'RO-BASE','THIRDPARTY','471','47','Cheltuieli înregistrate în avans (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4720,'RO-BASE','THIRDPARTY','472','47','Venituri înregistrate în avans (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4730,'RO-BASE','THIRDPARTY','473','47','Decontări din operaţiuni în curs de clarificare (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4750,'RO-BASE','THIRDPARTY','475','47','Subvenţii pentru investiţii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4751,'RO-BASE','THIRDPARTY','4751','4750','Subvenţii guvernamentale pentru investiţii (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4752,'RO-BASE','THIRDPARTY','4752','4750','Împrumuturi nerambursabile cu caracter de subvenţii pentru investiţii (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4753,'RO-BASE','THIRDPARTY','4753','4750','Donaţii pentru investiţii (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4754,'RO-BASE','THIRDPARTY','4754','4750','Plusuri de inventar de natura imobilizărilor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4758,'RO-BASE','THIRDPARTY','4758','4750','Alte sume primite cu caracter de subvenţii pentru investiţii (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4780,'RO-BASE','THIRDPARTY','478','47','Venituri în avans aferente activelor primite prin transfer de la clienţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 48,'RO-BASE','THIRDPARTY','48','4','Decontări în cadrul unităţii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4810,'RO-BASE','THIRDPARTY','481','48','Decontări între unitate şi subunităţi (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4820,'RO-BASE','THIRDPARTY','482','48','Decontări între subunităţi (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 49,'RO-BASE','THIRDPARTY','49','4','Ajustări pentru deprecierea creanţelor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4910,'RO-BASE','THIRDPARTY','491','49','Ajustări pentru deprecierea creanţelor - clienţi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4950,'RO-BASE','THIRDPARTY','495','49','Ajustări pentru deprecierea creanţelor - decontări în cadrul grupului şi cu acţionarii/asociaţii (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4960,'RO-BASE','THIRDPARTY','496','49','Ajustări pentru deprecierea creanţelor - debitori diverşi (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5,'RO-BASE','FINAN','5','0','Conturi de trezorerie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 50,'RO-BASE','FINAN','50','5','Investiţii pe termen scurt',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5010,'RO-BASE','FINAN','501','50','Acţiuni deţinute la entităţile afiliate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5050,'RO-BASE','FINAN','505','50','Obligaţiuni emise şi răscumpărate (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5060,'RO-BASE','FINAN','506','50','Obligaţiuni (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5070,'RO-BASE','FINAN','507','50','Certificate verzi primite (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5080,'RO-BASE','FINAN','508','50','Alte investiţii pe termen scurt şi creanţe asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5081,'RO-BASE','FINAN','5081','5080','Alte titluri de plasament (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5088,'RO-BASE','FINAN','5088','5080','Dobânzi la obligaţiuni şi titluri de plasament (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5090,'RO-BASE','FINAN','509','50','Vărsăminte de efectuat pentru investiţiile pe termen scurt',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5091,'RO-BASE','FINAN','5091','5090','Vărsăminte de efectuat pentru acţiunile deţinute la entităţile afiliate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5092,'RO-BASE','FINAN','5092','5090','Vărsăminte de efectuat pentru alte investiţii pe termen scurt (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 51,'RO-BASE','FINAN','51','5','Conturi la bănci',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5110,'RO-BASE','FINAN','511','51','Valori de încasat',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5112,'RO-BASE','FINAN','5112','5110','Cecuri de încasat (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5113,'RO-BASE','FINAN','5113','5110','Efecte de încasat (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5114,'RO-BASE','FINAN','5114','5110','Efecte remise spre scontare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5120,'RO-BASE','FINAN','512','51','Conturi curente la bănci',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5121,'RO-BASE','FINAN','5121','5120','Conturi la bănci în lei (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5124,'RO-BASE','FINAN','5124','5120','Conturi la bănci în valută (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5125,'RO-BASE','FINAN','5125','5120','Sume în curs de decontare (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5126,'RO-BASE','FINAN','5126','5120','Conturi la bănci în lei - TVA defalcat (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5127,'RO-BASE','FINAN','5127','5120','Conturi la bănci în valută - TVA defalcat (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5180,'RO-BASE','FINAN','518','51','Dobânzi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5186,'RO-BASE','FINAN','5186','5180','Dobânzi de plătit (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5187,'RO-BASE','FINAN','5187','5180','Dobânzi de încasat (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5190,'RO-BASE','FINAN','519','51','Credite bancare pe termen scurt',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5191,'RO-BASE','FINAN','5191','5190','Credite bancare pe termen scurt (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5192,'RO-BASE','FINAN','5192','5190','Credite bancare pe termen scurt nerambursate la scadenţă (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5193,'RO-BASE','FINAN','5193','5190','Credite externe guvernamentale (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5194,'RO-BASE','FINAN','5194','5190','Credite externe garantate de stat (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5195,'RO-BASE','FINAN','5195','5190','Credite externe garantate de bănci (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5196,'RO-BASE','FINAN','5196','5190','Credite de la Trezoreria Statului (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5197,'RO-BASE','FINAN','5197','5190','Credite interne garantate de stat (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5198,'RO-BASE','FINAN','5198','5190','Dobânzi aferente creditelor bancare pe termen scurt (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 53,'RO-BASE','FINAN','53','5','Casa',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5310,'RO-BASE','FINAN','531','53','Casa',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5311,'RO-BASE','FINAN','5311','5310','Casa în lei (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5314,'RO-BASE','FINAN','5314','5310','Casa în valută (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5320,'RO-BASE','FINAN','532','53','Alte valori',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5321,'RO-BASE','FINAN','5321','5320','Timbre fiscale şi poştale (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5322,'RO-BASE','FINAN','5322','5320','Bilete de tratament şi odihnă (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5323,'RO-BASE','FINAN','5323','5320','Tichete şi bilete de călătorie (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5328,'RO-BASE','FINAN','5328','5320','Alte valori (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 54,'RO-BASE','FINAN','54','5','Acreditive',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5410,'RO-BASE','FINAN','541','54','Acreditive',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5411,'RO-BASE','FINAN','5411','5410','Acreditive în lei (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5414,'RO-BASE','FINAN','5414','5410','Acreditive în valută (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5420,'RO-BASE','FINAN','542','54','Avansuri de trezorerie*18) (A)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 58,'RO-BASE','FINAN','58','5','Viramente interne',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5810,'RO-BASE','FINAN','581','58','Viramente interne (A/P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 59,'RO-BASE','FINAN','59','5','Ajustări pentru pierderea de valoare a conturilor de trezorerie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5910,'RO-BASE','FINAN','591','59','Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţile afiliate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5950,'RO-BASE','FINAN','595','59','Ajustări pentru pierderea de valoare a obligaţiunilor emise şi răscumpărate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5960,'RO-BASE','FINAN','596','59','Ajustări pentru pierderea de valoare a obligaţiunilor (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 5980,'RO-BASE','FINAN','598','59','Ajustări pentru pierderea de valoare a altor investiţii pe termen scurt şi creanţe asimilate (P)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6,'RO-BASE','EXPENSE','6','0','Conturi de cheltuieli',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 60,'RO-BASE','EXPENSE','60','6','Cheltuieli privind stocurile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6010,'RO-BASE','EXPENSE','601','60','Cheltuieli cu materiile prime',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6020,'RO-BASE','EXPENSE','602','60','Cheltuieli cu materialele consumabile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6021,'RO-BASE','EXPENSE','6021','6020','Cheltuieli cu materialele auxiliare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6022,'RO-BASE','EXPENSE','6022','6020','Cheltuieli privind combustibilii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6023,'RO-BASE','EXPENSE','6023','6020','Cheltuieli privind materialele pentru ambalat',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6024,'RO-BASE','EXPENSE','6024','6020','Cheltuieli privind piesele de schimb',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6025,'RO-BASE','EXPENSE','6025','6020','Cheltuieli privind seminţele şi materialele de plantat',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6026,'RO-BASE','EXPENSE','6026','6020','Cheltuieli privind furajele',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6028,'RO-BASE','EXPENSE','6028','6020','Cheltuieli privind alte materiale consumabile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6030,'RO-BASE','EXPENSE','603','60','Cheltuieli privind materialele de natura obiectelor de inventar',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6040,'RO-BASE','EXPENSE','604','60','Cheltuieli privind materialele nestocate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6050,'RO-BASE','EXPENSE','605','60','Cheltuieli privind energia şi apa',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6060,'RO-BASE','EXPENSE','606','60','Cheltuieli privind activele biologice de natura stocurilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6070,'RO-BASE','EXPENSE','607','60','Cheltuieli privind mărfurile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6080,'RO-BASE','EXPENSE','608','60','Cheltuieli privind ambalajele',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6090,'RO-BASE','EXPENSE','609','60','Reduceri comerciale primite',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 61,'RO-BASE','EXPENSE','61','6','Cheltuieli cu serviciile executate de terţi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6110,'RO-BASE','EXPENSE','611','61','Cheltuieli cu întreţinerea şi reparaţiile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6120,'RO-BASE','EXPENSE','612','61','Cheltuieli cu redevenţele, locaţiile de gestiune şi chiriile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6130,'RO-BASE','EXPENSE','613','61','Cheltuieli cu primele de asigurare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6140,'RO-BASE','EXPENSE','614','61','Cheltuieli cu studiile şi cercetările',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6150,'RO-BASE','EXPENSE','615','61','Cheltuieli cu pregătirea personalului',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 62,'RO-BASE','EXPENSE','62','6','Cheltuieli cu alte servicii executate de terţi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6210,'RO-BASE','EXPENSE','621','62','Cheltuieli cu colaboratorii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6220,'RO-BASE','EXPENSE','622','62','Cheltuieli privind comisioanele şi onorariile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6230,'RO-BASE','EXPENSE','623','62','Cheltuieli de protocol, reclamă şi publicitate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6240,'RO-BASE','EXPENSE','624','62','Cheltuieli cu transportul de bunuri şi personal',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6250,'RO-BASE','EXPENSE','625','62','Cheltuieli cu deplasări, detaşări şi transferări',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6260,'RO-BASE','EXPENSE','626','62','Cheltuieli poştale şi taxe de telecomunicaţii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6270,'RO-BASE','EXPENSE','627','62','Cheltuieli cu serviciile bancare şi asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6280,'RO-BASE','EXPENSE','628','62','Alte cheltuieli cu serviciile executate de terţi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 63,'RO-BASE','EXPENSE','63','6','Cheltuieli cu alte impozite, taxe şi vărsăminte asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6350,'RO-BASE','EXPENSE','635','63','Cheltuieli cu alte impozite, taxe şi vărsăminte asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 64,'RO-BASE','EXPENSE','64','6','Cheltuieli cu personalul',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6410,'RO-BASE','EXPENSE','641','64','Cheltuieli cu salariile personalului',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6420,'RO-BASE','EXPENSE','642','64','Cheltuieli cu avantajele în natură şi tichetele acordate salariaţilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6421,'RO-BASE','EXPENSE','6421','6420','Cheltuieli cu avantajele în natură acordate salariaţilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6422,'RO-BASE','EXPENSE','6422','6420','Cheltuieli cu tichetele acordate salariaţilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6430,'RO-BASE','EXPENSE','643','64','Cheltuieli cu remunerarea în instrumente de capitaluri proprii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6440,'RO-BASE','EXPENSE','644','64','Cheltuieli cu primele reprezentând participarea personalului la profit',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6450,'RO-BASE','EXPENSE','645','64','Cheltuieli privind asigurările şi protecţia socială',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6451,'RO-BASE','EXPENSE','6451','6450','Cheltuieli privind contribuţia unităţii la asigurările sociale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6452,'RO-BASE','EXPENSE','6452','6450','Cheltuieli privind contribuţia unităţii pentru ajutorul de şomaj',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6453,'RO-BASE','EXPENSE','6453','6450','Cheltuieli privind contribuţia angajatorului pentru asigurările sociale de sănătate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6455,'RO-BASE','EXPENSE','6455','6450','Cheltuieli privind contribuţia unităţii la asigurările de viaţă',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6456,'RO-BASE','EXPENSE','6456','6450','Cheltuieli privind contribuţia unităţii la fondurile de pensii facultative',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6457,'RO-BASE','EXPENSE','6457','6450','Cheltuieli privind contribuţia unităţii la primele de asigurare voluntară de sănătate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6458,'RO-BASE','EXPENSE','6458','6450','Alte cheltuieli privind asigurările şi protecţia socială',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6460,'RO-BASE','EXPENSE','646','64','Cheltuieli privind contribuția asiguratorie pentru muncă',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 65,'RO-BASE','EXPENSE','65','6','Alte cheltuieli de exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6510,'RO-BASE','EXPENSE','651','65','Cheltuieli din operaţiuni de fiducie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6511,'RO-BASE','EXPENSE','6511','6510','Cheltuieli ocazionate de constituirea fiduciei',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6512,'RO-BASE','EXPENSE','6512','6510','Cheltuieli din derularea operaţiunilor de fiducie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6513,'RO-BASE','EXPENSE','6513','6510','Cheltuieli din lichidarea operaţiunilor de fiducie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6520,'RO-BASE','EXPENSE','652','65','Cheltuieli cu protecţia mediului înconjurător',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6540,'RO-BASE','EXPENSE','654','65','Pierderi din creanţe şi debitori diverşi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6550,'RO-BASE','EXPENSE','655','65','Cheltuieli din reevaluarea imobilizărilor corporale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6580,'RO-BASE','EXPENSE','658','65','Alte cheltuieli de exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6581,'RO-BASE','EXPENSE','6581','6580','Despăgubiri, amenzi şi penalităţi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6582,'RO-BASE','EXPENSE','6582','6580','Donaţii acordate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6583,'RO-BASE','EXPENSE','6583','6580','Cheltuieli privind activele cedate şi alte operaţiuni de capital',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6584,'RO-BASE','EXPENSE','6584','6580','Cheltuieli cu sumele sau bunurile acordate ca sponsorizări  ',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6586,'RO-BASE','EXPENSE','6586','6580','Cheltuieli reprezentând transferuri şi contribuţii datorate în baza unor acte normative speciale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6587,'RO-BASE','EXPENSE','6587','6580','Cheltuieli privind calamităţile şi alte evenimente similare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6588,'RO-BASE','EXPENSE','6588','6580','Alte cheltuieli de exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 66,'RO-BASE','EXPENSE','66','6','Cheltuieli financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6630,'RO-BASE','EXPENSE','663','66','Pierderi din creanţe legate de participaţii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6640,'RO-BASE','EXPENSE','664','66','Cheltuieli privind investiţiile financiare cedate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6641,'RO-BASE','EXPENSE','6641','6640','Cheltuieli privind imobilizările financiare cedate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6642,'RO-BASE','EXPENSE','6642','6640','Pierderi din investiţiile pe termen scurt cedate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6650,'RO-BASE','EXPENSE','665','66','Cheltuieli din diferenţe de curs valutar',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6651,'RO-BASE','EXPENSE','6651','6650','Diferenţe nefavorabile de curs valutar legate de elementele monetare exprimate în valută',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6652,'RO-BASE','EXPENSE','6652','6650','Diferenţe nefavorabile de curs valutar din evaluarea elementelor monetare care fac parte din investiţia netă într-o entitate străină',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6660,'RO-BASE','EXPENSE','666','66','Cheltuieli privind dobânzile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6670,'RO-BASE','EXPENSE','667','66','Cheltuieli privind sconturile acordate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6680,'RO-BASE','EXPENSE','668','66','Alte cheltuieli financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 68,'RO-BASE','EXPENSE','68','6','Cheltuieli cu amortizările, provizioanele şi ajustările pentru depreciere sau pierdere de valoare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6810,'RO-BASE','EXPENSE','681','68','Cheltuieli de exploatare privind amortizările, provizioanele şi ajustările pentru depreciere',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6811,'RO-BASE','EXPENSE','6811','6810','Cheltuieli de exploatare privind amortizarea imobilizărilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6812,'RO-BASE','EXPENSE','6812','6810','Cheltuieli de exploatare privind provizioanele',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6813,'RO-BASE','EXPENSE','6813','6810','Cheltuieli de exploatare privind ajustările pentru deprecierea imobilizărilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6814,'RO-BASE','EXPENSE','6814','6810','Cheltuieli de exploatare privind ajustările pentru deprecierea activelor circulante',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6817,'RO-BASE','EXPENSE','6817','6810','Cheltuieli de exploatare privind ajustările pentru deprecierea fondului comercial',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6860,'RO-BASE','EXPENSE','686','68','Cheltuieli financiare privind amortizările, provizioanele şi ajustările pentru pierdere de valoare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6861,'RO-BASE','EXPENSE','6861','6860','Cheltuieli privind actualizarea provizioanelor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6863,'RO-BASE','EXPENSE','6863','6860','Cheltuieli financiare privind ajustările pentru pierderea de valoare a imobilizărilor financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6864,'RO-BASE','EXPENSE','6864','6860','Cheltuieli financiare privind ajustările pentru pierderea de valoare a activelor circulante',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6865,'RO-BASE','EXPENSE','6865','6860','Cheltuieli financiare privind amortizarea diferenţelor aferente titlurilor de stat',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6868,'RO-BASE','EXPENSE','6868','6860','Cheltuieli financiare privind amortizarea primelor de rambursare a obligaţiunilor şi a altor datorii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 69,'RO-BASE','EXPENSE','69','6','Cheltuieli cu impozitul pe profit şi alte impozite',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6910,'RO-BASE','EXPENSE','691','69','Cheltuieli cu impozitul pe profit',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 6980,'RO-BASE','EXPENSE','698','69','Cheltuieli cu impozitul pe venit şi cu alte impozite care nu apar în elementele de mai sus',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7,'RO-BASE','INCOME','7','0','Conturi de venituri',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 70,'RO-BASE','INCOME','70','7','Cifra de afaceri netă',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7010,'RO-BASE','INCOME','701','70','Venituri din vânzarea produselor finite, produselor agricole şi a activelor biologice de natura stocurilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7015,'RO-BASE','INCOME','7015','7010','Venituri din vânzarea produselor finite',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7017,'RO-BASE','INCOME','7017','7010','Venituri din vânzarea produselor agricole',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7018,'RO-BASE','INCOME','7018','7010','Venituri din vânzarea activelor biologice de natura stocurilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7020,'RO-BASE','INCOME','702','70','Venituri din vânzarea semifabricatelor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7030,'RO-BASE','INCOME','703','70','Venituri din vânzarea produselor reziduale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7040,'RO-BASE','INCOME','704','70','Venituri din servicii prestate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7050,'RO-BASE','INCOME','705','70','Venituri din studii şi cercetări',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7060,'RO-BASE','INCOME','706','70','Venituri din redevenţe, locaţii de gestiune şi chirii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7070,'RO-BASE','INCOME','707','70','Venituri din vânzarea mărfurilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7080,'RO-BASE','INCOME','708','70','Venituri din activităţi diverse',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7090,'RO-BASE','INCOME','709','70','Reduceri comerciale acordate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 71,'RO-BASE','INCOME','71','7','Venituri aferente costului producţiei în curs de execuţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7110,'RO-BASE','INCOME','711','71','Venituri aferente costurilor stocurilor de produse',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7120,'RO-BASE','INCOME','712','71','Venituri aferente costurilor serviciilor în curs de execuţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 72,'RO-BASE','INCOME','72','7','Venituri din producţia de imobilizări',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7210,'RO-BASE','INCOME','721','72','Venituri din producţia de imobilizări necorporale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7220,'RO-BASE','INCOME','722','72','Venituri din producţia de imobilizări corporale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7250,'RO-BASE','INCOME','725','72','Venituri din producţia de investiţii imobiliare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 74,'RO-BASE','INCOME','74','7','Venituri din subvenţii de exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7410,'RO-BASE','INCOME','741','74','Venituri din subvenţii de exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7411,'RO-BASE','INCOME','7411','7410','Venituri din subvenţii de exploatare aferente cifrei de afaceri',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7412,'RO-BASE','INCOME','7412','7410','Venituri din subvenţii de exploatare pentru materii prime şi materiale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7413,'RO-BASE','INCOME','7413','7410','Venituri din subvenţii de exploatare pentru alte cheltuieli externe',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7414,'RO-BASE','INCOME','7414','7410','Venituri din subvenţii de exploatare pentru plata personalului',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7415,'RO-BASE','INCOME','7415','7410','Venituri din subvenţii de exploatare pentru asigurări şi protecţie socială',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7416,'RO-BASE','INCOME','7416','7410','Venituri din subvenţii de exploatare pentru alte cheltuieli de exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7417,'RO-BASE','INCOME','7417','7410','Venituri din subvenţii de exploatare în caz de calamităţi şi alte evenimente similare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7418,'RO-BASE','INCOME','7418','7410','Venituri din subvenţii de exploatare pentru dobânda datorată',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7419,'RO-BASE','INCOME','7419','7410','Venituri din subvenţii de exploatare aferente altor venituri',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 75,'RO-BASE','INCOME','75','7','Alte venituri din exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7510,'RO-BASE','INCOME','751','75','Venituri din operaţiuni de fiducie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7511,'RO-BASE','INCOME','7511','7510','Venituri ocazionate de constituirea fiduciei',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7512,'RO-BASE','INCOME','7512','7510','Venituri din derularea operaţiunilor de fiducie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7513,'RO-BASE','INCOME','7513','7510','Venituri din lichidarea operaţiunilor de fiducie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7540,'RO-BASE','INCOME','754','75','Venituri din creanţe reactivate şi debitori diverşi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7550,'RO-BASE','INCOME','755','75','Venituri din reevaluarea imobilizărilor corporale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7580,'RO-BASE','INCOME','758','75','Alte venituri din exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7581,'RO-BASE','INCOME','7581','7580','Venituri din despăgubiri, amenzi şi penalităţi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7582,'RO-BASE','INCOME','7582','7580','Venituri din donaţii primite',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7583,'RO-BASE','INCOME','7583','7580','Venituri din vânzarea activelor şi alte operaţiuni de capital',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7584,'RO-BASE','INCOME','7584','7580','Venituri din subvenţii pentru investiţii',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7586,'RO-BASE','INCOME','7586','7580','Venituri reprezentând transferuri cuvenite în baza unor acte normative speciale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7588,'RO-BASE','INCOME','7588','7580','Alte venituri din exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 76,'RO-BASE','INCOME','76','7','Venituri financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7610,'RO-BASE','INCOME','761','76','Venituri din imobilizări financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7611,'RO-BASE','INCOME','7611','7610','Venituri din acţiuni deţinute la entităţile afiliate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7612,'RO-BASE','INCOME','7612','7610','Venituri din acţiuni deţinute la entităţi asociate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7613,'RO-BASE','INCOME','7613','7610','Venituri din acţiuni deţinute la entităţi controlate în comun',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7615,'RO-BASE','INCOME','7615','7610','Venituri din alte imobilizări financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7620,'RO-BASE','INCOME','762','76','Venituri din investiţii financiare pe termen scurt',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7640,'RO-BASE','INCOME','764','76','Venituri din investiţii financiare cedate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7641,'RO-BASE','INCOME','7641','7640','Venituri din imobilizări financiare cedate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7642,'RO-BASE','INCOME','7642','7640','Câştiguri din investiţii pe termen scurt cedate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7650,'RO-BASE','INCOME','765','76','Venituri din diferenţe de curs valutar',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7651,'RO-BASE','INCOME','7651','7650','Diferenţe favorabile de curs valutar legate de elementele monetare exprimate în valută',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7652,'RO-BASE','INCOME','7652','7650','Diferenţe favorabile de curs valutar din evaluarea elementelor monetare care fac parte din investiţia netă într-o entitate străină',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7660,'RO-BASE','INCOME','766','76','Venituri din dobânzi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7670,'RO-BASE','INCOME','767','76','Venituri din sconturi obţinute',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7680,'RO-BASE','INCOME','768','76','Alte venituri financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 78,'RO-BASE','INCOME','78','7','Venituri din provizioane, amortizări şi ajustări pentru depreciere sau pierdere de valoare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7810,'RO-BASE','INCOME','781','78','Venituri din provizioane şi ajustări pentru depreciere privind activitatea de exploatare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7812,'RO-BASE','INCOME','7812','7810','Venituri din provizioane',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7813,'RO-BASE','INCOME','7813','7810','Venituri din ajustări pentru deprecierea imobilizărilor',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7814,'RO-BASE','INCOME','7814','7810','Venituri din ajustări pentru deprecierea activelor circulante',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7815,'RO-BASE','INCOME','7815','7810','Venituri din fondul comercial negativ',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7860,'RO-BASE','INCOME','786','78','Venituri financiare din amortizări şi ajustări pentru pierdere de valoare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7863,'RO-BASE','INCOME','7863','7860','Venituri financiare din ajustări pentru pierderea de valoare a imobilizărilor financiare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7864,'RO-BASE','INCOME','7864','7860','Venituri financiare din ajustări pentru pierderea de valoare a activelor circulante',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 7865,'RO-BASE','INCOME','7865','7860','Venituri financiare din amortizarea diferenţelor aferente titlurilor de stat',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8,'RO-BASE','OTHER','8','0','Conturi speciale',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 80,'RO-BASE','OTHER','80','8','Conturi în afara bilanţului',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8010,'RO-BASE','OTHER','801','80','Angajamente acordate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8011,'RO-BASE','OTHER','8011','8010','Giruri şi garanţii acordate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8018,'RO-BASE','OTHER','8018','8010','Alte angajamente acordate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8020,'RO-BASE','OTHER','802','80','Angajamente primite',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8021,'RO-BASE','OTHER','8021','8020','Giruri şi garanţii primite',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8028,'RO-BASE','OTHER','8028','8020','Alte angajamente primite',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8030,'RO-BASE','OTHER','803','80','Alte conturi în afara bilanţului',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8031,'RO-BASE','OTHER','8031','8030','Imobilizări corporale primite cu chirie sau în baza altor contracte similare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8032,'RO-BASE','OTHER','8032','8030','Valori materiale primite spre prelucrare sau reparare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8033,'RO-BASE','OTHER','8033','8030','Valori materiale primite în păstrare sau custodie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8034,'RO-BASE','OTHER','8034','8030','Debitori scoşi din activ, urmăriţi în continuare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8035,'RO-BASE','OTHER','8035','8030','Stocuri de natura obiectelor de inventar date în folosinţă',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8036,'RO-BASE','OTHER','8036','8030','Redevenţe, locaţii de gestiune, chirii şi alte datorii asimilate',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8037,'RO-BASE','OTHER','8037','8030','Efecte scontate neajunse la scadenţă',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8038,'RO-BASE','OTHER','8038','8030','Bunuri primite în administrare, concesiune şi cu chirie şi alte bunuri similare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8039,'RO-BASE','OTHER','8039','8030','Alte valori în afara bilanţului',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8040,'RO-BASE','OTHER','804','80','Certificate verzi',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8050,'RO-BASE','OTHER','805','80','Dobânzi aferente contractelor de leasing şi altor contracte asimilate, neajunse la scadenţă',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8051,'RO-BASE','OTHER','8051','8050','Dobânzi de plătit',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8052,'RO-BASE','OTHER','8052','8050','Dobânzi de încasat*24)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8060,'RO-BASE','OTHER','806','80','Certificate de emisii de gaze cu efect de seră',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8070,'RO-BASE','OTHER','807','80','Active contingente',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8080,'RO-BASE','OTHER','808','80','Datorii contingente',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8090,'RO-BASE','OTHER','809','80','Creanţe preluate prin cesionare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 89,'RO-BASE','OTHER','89','8','Bilanţ',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8910,'RO-BASE','OTHER','891','89','Bilanţ de deschidere',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 8920,'RO-BASE','OTHER','892','89','Bilanţ de închidere',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9,'RO-BASE','MANAGEMENT','9','0','Conturi de gestiune',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 90,'RO-BASE','MANAGEMENT','90','9','Decontări interne',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9010,'RO-BASE','MANAGEMENT','901','90','Decontări interne privind cheltuielile',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9020,'RO-BASE','MANAGEMENT','902','90','Decontări interne privind producţia obţinută',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9030,'RO-BASE','MANAGEMENT','903','90','Decontări interne privind diferenţele de preţ',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 92,'RO-BASE','MANAGEMENT','92','9','Conturi de calculaţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9210,'RO-BASE','MANAGEMENT','921','92','Cheltuielile activităţii de bază',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9220,'RO-BASE','MANAGEMENT','922','92','Cheltuielile activităţilor auxiliare',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9230,'RO-BASE','MANAGEMENT','923','92','Cheltuieli indirecte de producţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9240,'RO-BASE','MANAGEMENT','924','92','Cheltuieli generale de administraţie',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9250,'RO-BASE','MANAGEMENT','925','92','Cheltuieli de desfacere',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 93,'RO-BASE','MANAGEMENT','93','9','Costul producţiei',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9310,'RO-BASE','MANAGEMENT','931','93','Costul producţiei obţinute',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 9330,'RO-BASE','MANAGEMENT','933','93','Costul producţiei în curs de execuţie',1);


