-- Copyright (C) 2017 Alexandre Spangaro   <aspangaro@zendsi.com>
-- Copyright (C) 2018 Regis Houssin        <regis.houssin@capnetworks.com> 
--
-- 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 <http://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.
--                                                         

-- Created 20180518

INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1', NULL, 'Conturi de capitaluri, provizioane, împrumuturi şi datorii asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2', NULL, 'Conturi de imobilizări', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3', NULL, 'Conturi de stocuri şi producţie în curs de execuţie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4', NULL, 'Conturi de terţi', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5', NULL, 'Conturi de trezorerie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '6', NULL, 'Conturi de cheltuieli', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'INCOME', 'XXXXXX', '7', NULL, 'Conturi de venituri', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'OTHER', 'XXXXXX', '8', NULL, 'Conturi speciale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'MANAGEMENT', 'XXXXXX', '9', NULL, 'Conturi de gestiune', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '10', '1', 'Capital şi rezerve', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '11', '1', 'Rezultatul reportat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '12', '1', 'Rezultatul exerciţiului financiar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '14', '1', 'Câştiguri sau pierderi legate de emiterea, răscumpărarea, vânzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '15', '1', 'Provizioane', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '16', '1', 'Împrumuturi şi datorii asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '20', '2', 'IMOBILIZĂRI NECORPORALE', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '21', '2', 'Imobilizări corporale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '22', '2', 'Imobilizări corporale în curs de aprovizionare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '23', '2', 'Imobilizări în curs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '26', '2', 'Imobilizări financiare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '28', '2', 'Amortizări privind imobilizările', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '29', '2', 'Ajustări pentru deprecierea sau pierderea de valoare a imobilizărilor', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '30', '3', 'Stocuri de materii prime şi materiale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '32', '3', 'Stocuri în curs de aprovizionare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '33', '3', 'Producţie în curs de execuţie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '34', '3', 'PRODUSE', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '35', '3', 'STOCURI AFLATE LA TERŢI', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '36', '3', 'Active biologice de natura stocurilor', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '37', '3', 'MĂRFURI', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '38', '3', 'Ambalaje', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '39', '3', 'Ajustări pentru deprecierea stocurilor şi producţiei în curs de execuţie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '40', '4', 'Furnizori şi conturi asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '41', '4', 'Clienţi şi conturi asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '42', '4', 'Personal şi conturi asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '43', '4', 'Asigurări sociale, protecţia socială şi conturi asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '44', '4', 'Bugetul statului, fonduri speciale şi conturi asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '45', '4', 'Grup şi acţionari/asociaţi', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '46', '4', 'Debitori şi creditori diverşi', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '47', '4', 'Conturi de subvenţii, regularizare şi asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '48', '4', 'Decontări în cadrul unităţii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '49', '4', 'Ajustări pentru deprecierea creanţelor', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '50', '5', 'Investiţii pe termen scurt', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '51', '5', 'Conturi la bănci', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '53', '5', 'Casa', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '54', '5', 'Acreditive', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '58', '5', 'Viramente interne', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '59', '5', 'Ajustări pentru pierderea de valoare a conturilor de trezorerie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '60', '6', 'Cheltuieli privind stocurile', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '61', '6', 'Cheltuieli cu serviciile executate de terţi', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '62', '6', 'Cheltuieli cu alte servicii executate de terţi', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '63', '6', 'Cheltuieli cu alte impozite, taxe şi vărsăminte asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '64', '6', 'Cheltuieli cu personalul', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '65', '6', 'Alte cheltuieli de exploatare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '66', '6', 'Cheltuieli financiare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '68', '6', 'Cheltuieli cu amortizările, provizioanele şi ajustările pentru depreciere sau pierdere de valoare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '69', '6', 'Cheltuieli cu impozitul pe profit şi alte impozite', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'INCOME', 'XXXXXX', '70', '7', 'Cifra de afaceri netă', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'INCOME', 'XXXXXX', '71', '7', 'Venituri aferente costului producţiei în curs de execuţie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'INCOME', 'XXXXXX', '72', '7', 'Venituri din producţia de imobilizări', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'INCOME', 'XXXXXX', '74', '7', 'Venituri din subvenţii de exploatare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'INCOME', 'XXXXXX', '75', '7', 'Alte venituri din exploatare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'INCOME', 'XXXXXX', '76', '7', 'Venituri financiare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'INCOME', 'XXXXXX', '78', '7', 'Venituri din provizioane, amortizări şi ajustări pentru depreciere sau pierdere de valoare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'OTHER', 'XXXXXX', '80', '8', 'Conturi în afara bilanţului', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'OTHER', 'XXXXXX', '89', '8', 'Bilanţ', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'MANAGEMENT', 'XXXXXX', '90', '9', 'Decontări interne', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'MANAGEMENT', 'XXXXXX', '92', '9', 'Conturi de calculaţie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'MANAGEMENT', 'XXXXXX', '93', '9', 'Costul producţiei', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '101', '10', 'Capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1011', '101', 'Capital subscris nevărsat (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'CAPITAL', '1012', '101', 'Capital subscris vărsat (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1015', '101', 'Patrimoniul regiei (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1016', '101', 'Patrimoniul public (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1017', '101', 'Patrimoniul privat (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1018', '101', 'Patrimoniul institutelor naţionale de cercetare-dezvoltare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '103', '10', 'Alte elemente de capitaluri proprii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1031', '103', 'Beneficii acordate angajaţilor sub forma instrumentelor de capitaluri proprii (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1033', '103', 'Diferenţe de curs valutar în relaţie cu investiţia netă într-o entitate străină (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1038', '103', 'Diferenţe din modificarea valorii juste a activelor financiare disponibile în vederea vânzării şi alte elemente de capitaluri proprii (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '104', '10', 'Prime de capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1041', '104', 'Prime de emisiune (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1042', '104', 'Prime de fuziune/divizare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1043', '104', 'Prime de aport (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1044', '104', 'Prime de conversie a obligaţiunilor în acţiuni (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '105', '10', 'Rezerve din reevaluare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '106', '10', 'Rezerve', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1061', '106', 'Rezerve legale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1063', '106', 'Rezerve statutare sau contractuale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1068', '106', 'Alte rezerve (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '107', '10', 'Diferenţe de curs valutar din conversie (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '108', '10', 'Interese care nu controlează', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1081', '108', 'Interese care nu controlează - rezultatul exerciţiului financiar (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1082', '108', 'Interese care nu controlează - alte capitaluri proprii (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '109', '10', 'Acţiuni proprii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1091', '109', 'Acţiuni proprii deţinute pe termen scurt (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1092', '109', 'Acţiuni proprii deţinute pe termen lung (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1095', '109', 'Acţiuni proprii reprezentând titluri deţinute de societatea absorbită la societatea absorbantă (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '117', '11', 'Rezultatul reportat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1171', '117', 'Rezultatul reportat reprezentând profitul nerepartizat sau pierderea neacoperită (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1172', '117', 'Rezultatul reportat provenit din adoptarea pentru prima dată a IAS, mai puţin IAS 29(A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1173', '117', 'Rezultatul reportat provenit din modificările politicilor contabile (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1174', '117', 'Rezultatul reportat provenit din corectarea erorilor contabile (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1175', '117', 'Rezultatul reportat reprezentând surplusul realizat din rezerve din reevaluare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1176', '117', 'Rezultatul reportat provenit din trecerea la aplicarea reglementărilor contabile conforme cu directivele europene (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '121', '12', 'Profit sau pierdere (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '129', '12', 'Repartizarea profitului (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '141', '14', 'Câştiguri legate de vânzarea sau anularea instrumentelor de capitaluri proprii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1411', '141', 'Câştiguri legate de vânzarea instrumentelor de capitaluri proprii (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1412', '141', 'Câştiguri legate de anularea instrumentelor de capitaluri proprii (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '149', '14', 'Pierderi legate de emiterea, răscumpărarea, vânzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1491', '149', 'Pierderi rezultate din vânzarea instrumentelor de capitaluri proprii (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1495', '149', 'Pierderi rezultate din reorganizări, care sunt determinate de anularea titlurilor deţinute (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1498', '149', 'Alte pierderi legate de instrumentele de capitaluri proprii (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '151', '15', 'Provizioane', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1511', '151', 'Provizioane pentru litigii (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1512', '151', 'Provizioane pentru garanţii acordate clienţilor (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1513', '151', 'Provizioane pentru dezafectare imobilizări corporale şi alte acţiuni similare legate de acestea (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1514', '151', 'Provizioane pentru restructurare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1515', '151', 'Provizioane pentru pensii şi obligaţii similare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1516', '151', 'Provizioane pentru impozite (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1517', '151', 'Provizioane pentru terminarea contractului de muncă (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1518', '151', 'Alte provizioane (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '161', '16', 'Împrumuturi din emisiuni de obligaţiuni', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1614', '161', 'Împrumuturi externe din emisiuni de obligaţiuni garantate de stat (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1615', '161', 'Împrumuturi externe din emisiuni de obligaţiuni garantate de bănci (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1617', '161', 'Împrumuturi interne din emisiuni de obligaţiuni garantate de stat (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1618', '161', 'Alte împrumuturi din emisiuni de obligaţiuni (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '162', '16', 'Credite bancare pe termen lung', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1621', '162', 'Credite bancare pe termen lung (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1622', '162', 'Credite bancare pe termen lung nerambursate la scadenţă (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1623', '162', 'Credite externe guvernamentale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1624', '162', 'Credite bancare externe garantate de stat (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1625', '162', 'Credite bancare externe garantate de bănci (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1626', '162', 'Credite de la trezoreria statului (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1627', '162', 'Credite bancare interne garantate de stat (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '166', '16', 'Datorii care privesc imobilizările financiare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1661', '166', 'Datorii faţă de entităţile afiliate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1663', '166', 'Datorii faţă de entităţile asociate şi entităţile controlate în comun (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '167', '16', 'Alte împrumuturi şi datorii asimilate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '168', '16', 'Dobânzi aferente împrumuturilor şi datoriilor asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1681', '168', 'Dobânzi aferente împrumuturilor din emisiuni de obligaţiuni (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1682', '168', 'Dobânzi aferente creditelor bancare pe termen lung (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1685', '168', 'Dobânzi aferente datoriilor faţă de entităţile afiliate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1686', '168', 'Dobânzi aferente datoriilor faţă de entităţile asociate şi entităţile controlate în comun (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1687', '168', 'Dobânzi aferente altor împrumuturi şi datorii asimilate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '169', '16', 'Prime privind rambursarea obligaţiunilor şi a altor datorii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1691', '169', 'Prime privind rambursarea obligaţiunilor (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'CAPIT', 'XXXXXX', '1692', '169', 'Prime privind rambursarea altor datorii (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '201', '20', 'Cheltuieli de constituire (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '203', '20', 'Cheltuieli de dezvoltare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '205', '20', 'Concesiuni, brevete, licenţe, mărci comerciale, drepturi şi active similare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '206', '20', 'Active necorporale de explorare şi evaluare a resurselor minerale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '207', '20', 'Fond comercial', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2071', '207', 'Fond comercial pozitiv (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2075', '207', 'Fond comercial negativ (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '208', '20', 'Alte imobilizări necorporale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '211', '21', 'Terenuri şi amenajări de terenuri (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2111', '211', 'Terenuri', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2112', '211', 'Amenajări de terenuri', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '212', '21', 'Construcţii (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '213', '21', 'Instalaţii tehnice şi mijloace de transport', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2131', '213', 'Echipamente tehnologice (maşini, utilaje şi instalaţii de lucru) (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2132', '213', 'Aparate şi instalaţii de măsurare, control şi reglare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2133', '213', 'Mijloace de transport (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '214', '21', 'Mobilier, aparatură birotică, echipamente de protecţie a valorilor umane şi materiale şi alte active corporale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '215', '21', 'Investiţii imobiliare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '216', '21', 'Active corporale de explorare şi evaluare a resurselor minerale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '217', '21', 'Active biologice productive (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '223', '22', 'Instalaţii tehnice şi mijloace de transport în curs de aprovizionare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '224', '22', 'Mobilier, aparatură birotică, echipamente de protecţie a valorilor umane şi materiale şi alte active corporale în curs de aprovizionare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '227', '22', 'Active biologice productive în curs de aprovizionare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '231', '23', 'Imobilizări corporale în curs de execuţie (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '235', '23', 'Investiţii imobiliare în curs de execuţie (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '261', '26', 'Acţiuni deţinute la entităţile afiliate (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '262', '26', 'Acţiuni deţinute la entităţi asociate (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '263', '26', 'Acţiuni deţinute la entităţi controlate în comun (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '264', '26', 'Titluri puse în echivalenţă (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '265', '26', 'Alte titluri imobilizate (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '266', '26', 'Certificate verzi amânate (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '267', '26', 'Creanţe imobilizate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2671', '267', 'Sume de încasat de la entităţile afiliate (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2672', '267', 'Dobânda aferentă sumelor de încasat de la entităţile afiliate (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2673', '267', 'Creanţe faţă de entităţile asociate şi entităţile controlate în comun (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2674', '267', 'Dobânda aferentă creanţelor faţă de entităţile asociate şi entităţile controlate în comun (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2675', '267', 'Împrumuturi acordate pe termen lung (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2676', '267', 'Dobânda aferentă împrumuturilor acordate pe termen lung (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2677', '267', 'Obligaţiuni achiziţionate cu ocazia emisiunilor efectuate de terţi (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2678', '267', 'Alte creanţe imobilizate (A)', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2691', '269', 'Vărsăminte de efectuat privind acţiunile deţinute la entităţile afiliate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2692', '269', 'Vărsăminte de efectuat privind acţiunile deţinute la entităţi asociate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2693', '269', 'Vărsăminte de efectuat privind acţiunile deţinute la entităţi controlate în comun (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2695', '269', 'Vărsăminte de efectuat pentru alte imobilizări financiare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '280', '28', 'Amortizări privind imobilizările necorporale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2801', '280', 'Amortizarea cheltuielilor de constituire (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2803', '280', 'Amortizarea cheltuielilor de dezvoltare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2805', '280', 'Amortizarea concesiunilor, brevetelor, licenţelor, mărcilor comerciale, drepturilor şi activelor similare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2806', '280', 'Amortizarea activelor necorporale de explorare şi evaluare a resurselor minerale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2807', '280', 'Amortizarea fondului comercial (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2808', '280', 'Amortizarea altor imobilizări necorporale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'ALLOCATION', '281', '28', 'Amortizări privind imobilizările corporale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2811', '281', 'Amortizarea amenajărilor de terenuri (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2812', '281', 'Amortizarea construcţiilor (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2813', '281', 'Amortizarea instalaţiilor şi mijloacelor de transport (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2814', '281', 'Amortizarea altor imobilizări corporale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2815', '281', 'Amortizarea investiţiilor imobiliare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2816', '281', 'Amortizarea activelor corporale de explorare şi evaluare a resurselor minerale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2817', '281', 'Amortizarea activelor biologice productive (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '290', '29', 'Ajustări pentru deprecierea imobilizărilor necorporale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2903', '290', 'Ajustări pentru deprecierea cheltuielilor de dezvoltare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2905', '290', 'Ajustări pentru deprecierea concesiunilor, brevetelor, licenţelor, mărcilor comerciale, drepturilor şi activelor similare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2906', '290', 'Ajustări pentru deprecierea activelor necorporale de explorare şi evaluare a resurselor minerale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2908', '290', 'Ajustări pentru deprecierea altor imobilizări necorporale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '291', '29', 'Ajustări pentru deprecierea imobilizărilor corporale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2911', '291', 'Ajustări pentru deprecierea terenurilor şi amenajărilor de terenuri (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2912', '291', 'Ajustări pentru deprecierea construcţiilor (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2913', '291', 'Ajustări pentru deprecierea instalaţiilor şi mijloacelor de transport (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2914', '291', 'Ajustări pentru deprecierea altor imobilizări corporale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2915', '291', 'Ajustări pentru deprecierea investiţiilor imobiliare (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2916', '291', 'Ajustări pentru deprecierea activelor corporale de explorare şi evaluare a resurselor minerale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2917', '291', 'Ajustări pentru deprecierea activelor biologice productive (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '293', '29', 'Ajustări pentru deprecierea imobilizărilor în curs de execuţie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2931', '293', 'Ajustări pentru deprecierea imobilizărilor corporale în curs de execuţie (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2935', '293', 'Ajustări pentru deprecierea investiţiilor imobiliare în curs de execuţie (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '296', '29', 'Ajustări pentru pierderea de valoare a imobilizărilor financiare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2961', '296', 'Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţile afiliate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2962', '296', 'Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţi asociate şi entităţi controlate în comun (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2963', '296', 'Ajustări pentru pierderea de valoare a altor titluri imobilizate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2964', '296', 'Ajustări pentru pierderea de valoare a sumelor de încasat de la entităţile afiliate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2965', '296', 'Ajustări pentru pierderea de valoare a creanţelor faţă de entităţile asociate şi entităţile controlate în comun (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2966', '296', 'Ajustări pentru pierderea de valoare a împrumuturilor acordate pe termen lung (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'IMMO', 'XXXXXX', '2968', '296', 'Ajustări pentru pierderea de valoare a altor creanţe imobilizate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '301', '30', 'Materii prime (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '302', '30', 'Materiale consumabile', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3021', '302', 'Materiale auxiliare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3022', '302', 'Combustibili (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3023', '302', 'Materiale pentru ambalat (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3024', '302', 'Piese de schimb (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3025', '302', 'Seminţe şi materiale de plantat (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3026', '302', 'Furaje (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3028', '302', 'Alte materiale consumabile (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '303', '30', 'Materiale de natura obiectelor de inventar (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '308', '30', 'Diferenţe de preţ la materii prime şi materiale (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '321', '32', 'Materii prime în curs de aprovizionare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '322', '32', 'Materiale consumabile în curs de aprovizionare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '323', '32', 'Materiale de natura obiectelor de inventar în curs de aprovizionare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '326', '32', 'Active biologice de natura stocurilor în curs de aprovizionare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '327', '32', 'Mărfuri în curs de aprovizionare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '328', '32', 'Ambalaje în curs de aprovizionare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '331', '33', 'Produse în curs de execuţie (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '332', '33', 'Servicii în curs de execuţie (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '341', '34', 'Semifabricate (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '345', '34', 'Produse finite (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '346', '34', 'Produse reziduale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '347', '34', 'Produse agricole (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '348', '34', 'Diferenţe de preţ la produse (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '351', '35', 'Materii şi materiale aflate la terţi (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '354', '35', 'Produse aflate la terţi (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '356', '35', 'Active biologice de natura stocurilor aflate la terţi (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '357', '35', 'Mărfuri aflate la terţi (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '358', '35', 'Ambalaje aflate la terţi (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '361', '36', 'Active biologice de natura stocurilor (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '368', '36', 'Diferenţe de preţ la active biologice de natura stocurilor (A/P)', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3921', '392', 'Ajustări pentru deprecierea materialelor consumabile (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3922', '392', 'Ajustări pentru deprecierea materialelor de natura obiectelor de inventar (P)', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '395', '39', 'Ajustări pentru deprecierea stocurilor aflate la terţi', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3951', '395', 'Ajustări pentru deprecierea materiilor şi materialelor aflate la terţi (P)', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3954', '395', 'Ajustări pentru deprecierea produselor reziduale aflate la terţi (P)', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '3956', '395', 'Ajustări pentru deprecierea activelor biologice de natura stocurilor aflate la terţi (P)', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '396', '39', 'Ajustări pentru deprecierea activelor biologice de natura stocurilor (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '397', '39', 'Ajustări pentru deprecierea mărfurilor (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'STOCK', 'XXXXXX', '398', '39', 'Ajustări pentru deprecierea ambalajelor (P)', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '403', '40', 'Efecte de plătit (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '404', '40', 'Furnizori de imobilizări (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '405', '40', 'Efecte de plătit pentru imobilizări (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '408', '40', 'Furnizori - facturi nesosite (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '409', '40', 'Furnizori - debitori', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4091', '409', 'Furnizori - debitori pentru cumpărări de bunuri de natura stocurilor (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4092', '409', 'Furnizori - debitori pentru prestări de servicii (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4093', '409', 'Avansuri acordate pentru imobilizări corporale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4094', '409', 'Avansuri acordate pentru imobilizări necorporale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'CUSTOMER', '411', '41', 'Clienţi', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4111', '411', 'Clienţi (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4118', '411', 'Clienţi incerţi sau în litigiu (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '413', '41', 'Efecte de primit de la clienţi (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '418', '41', 'Clienţi - facturi de întocmit (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '419', '41', 'Clienţi - creditori (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '421', '42', 'Personal - salarii datorate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '423', '42', 'Personal - ajutoare materiale datorate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '424', '42', 'Prime reprezentând participarea personalului la profit*16) (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '425', '42', 'Avansuri acordate personalului (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '426', '42', 'Drepturi de personal neridicate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '427', '42', 'Reţineri din salarii datorate terţilor (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '428', '42', 'Alte datorii şi creanţe în legătură cu personalul', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4281', '428', 'Alte datorii în legătură cu personalul (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4282', '428', 'Alte creanţe în legătură cu personalul (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '431', '43', 'Asigurări sociale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4311', '431', 'Contribuţia unităţii la asigurările sociale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4312', '431', 'Contribuţia personalului la asigurările sociale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4313', '431', 'Contribuţia angajatorului pentru asigurările sociale de sănătate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4314', '431', 'Contribuţia angajaţilor pentru asigurările sociale de sănătate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4315', '431', 'Contribuţia de asigurări sociale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4316', '431', 'Contribuţia de asigurări sociale de sănătate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4318', '431', 'Alte contribuţii pentru asigurările sociale de sănătate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '436', '43', 'Contribuția asiguratorie pentru muncă        ', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '437', '43', 'Ajutor de şomaj', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4371', '437', 'Contribuţia unităţii la fondul de şomaj (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4372', '437', 'Contribuţia personalului la fondul de şomaj (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '438', '43', 'Alte datorii şi creanţe sociale', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4381', '438', 'Alte datorii sociale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4382', '438', 'Alte creanţe sociale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '441', '44', 'Impozitul pe profit/venit', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4411', '441', 'Impozitul pe profit (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4418', '441', 'Impozitul pe venit*17) (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '442', '44', 'Taxa pe valoarea adăugată', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4423', '442', 'TVA de plată (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4424', '442', 'TVA de recuperat (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4426', '442', 'TVA deductibilă (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4427', '442', 'TVA colectată (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4428', '442', 'TVA neexigibilă (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '444', '44', 'Impozitul pe venituri de natura salariilor (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '445', '44', 'Subvenţii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4451', '445', 'Subvenţii guvernamentale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4452', '445', 'Împrumuturi nerambursabile cu caracter de subvenţii (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4458', '445', 'Alte sume primite cu caracter de subvenţii (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '446', '44', 'Alte impozite, taxe şi vărsăminte asimilate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '447', '44', 'Fonduri speciale - taxe şi vărsăminte asimilate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '448', '44', 'Alte datorii şi creanţe cu bugetul statului', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4481', '448', 'Alte datorii faţă de bugetul statului (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4482', '448', 'Alte creanţe privind bugetul statului (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '451', '45', 'Decontări între entităţile afiliate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4511', '451', 'Decontări între entităţile afiliate (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4518', '451', 'Dobânzi aferente decontărilor între entităţile afiliate (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '453', '45', 'Decontări cu entităţile asociate şi entităţile controlate în comun', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4531', '453', 'Decontări cu entităţile asociate şi entităţile controlate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4538', '453', 'Dobânzi aferente decontărilor cu entităţile asociate şi entităţile controlate în comun (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '455', '45', 'Sume datorate acţionarilor/asociaţilor', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4551', '455', 'Acţionari/Asociaţi - conturi curente (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4558', '455', 'Acţionari/Asociaţi - dobânzi la conturi curente (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '456', '45', 'Decontări cu acţionarii/asociaţii privind capitalul (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '457', '45', 'Dividende de plată (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '458', '45', 'Decontări din operaţiuni în participaţie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4581', '458', 'Decontări din operaţiuni în participaţie - pasiv (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4582', '458', 'Decontări din operaţiuni în participaţie - activ (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '461', '46', 'Debitori diverşi (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '462', '46', 'Creditori diverşi (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '466', '46', 'Decontări din operaţiuni de fiducie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4661', '466', 'Datorii din operaţiuni de fiducie (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4662', '466', 'Creanţe din operaţiuni de fiducie (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '471', '47', 'Cheltuieli înregistrate în avans (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '472', '47', 'Venituri înregistrate în avans (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '473', '47', 'Decontări din operaţiuni în curs de clarificare (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '475', '47', 'Subvenţii pentru investiţii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4751', '475', 'Subvenţii guvernamentale pentru investiţii (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4752', '475', 'Împrumuturi nerambursabile cu caracter de subvenţii pentru investiţii (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4753', '475', 'Donaţii pentru investiţii (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4754', '475', 'Plusuri de inventar de natura imobilizărilor (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '4758', '475', 'Alte sume primite cu caracter de subvenţii pentru investiţii (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '478', '47', 'Venituri în avans aferente activelor primite prin transfer de la clienţi (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '481', '48', 'Decontări între unitate şi subunităţi (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '482', '48', 'Decontări între subunităţi (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '491', '49', 'Ajustări pentru deprecierea creanţelor - clienţi (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '495', '49', 'Ajustări pentru deprecierea creanţelor - decontări în cadrul grupului şi cu acţionarii/asociaţii (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'THIRDPARTY', 'XXXXXX', '496', '49', 'Ajustări pentru deprecierea creanţelor - debitori diverşi (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '501', '50', 'Acţiuni deţinute la entităţile afiliate (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '505', '50', 'Obligaţiuni emise şi răscumpărate (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '506', '50', 'Obligaţiuni (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '507', '50', 'Certificate verzi primite (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '508', '50', 'Alte investiţii pe termen scurt şi creanţe asimilate', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5081', '508', 'Alte titluri de plasament (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5088', '508', 'Dobânzi la obligaţiuni şi titluri de plasament (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '509', '50', 'Vărsăminte de efectuat pentru investiţiile pe termen scurt', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5091', '509', 'Vărsăminte de efectuat pentru acţiunile deţinute la entităţile afiliate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5092', '509', 'Vărsăminte de efectuat pentru alte investiţii pe termen scurt (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '511', '51', 'Valori de încasat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5112', '511', 'Cecuri de încasat (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5113', '511', 'Efecte de încasat (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5114', '511', 'Efecte remise spre scontare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '512', '51', 'Conturi curente la bănci', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'BANK', '5121', '512', 'Conturi la bănci în lei (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5124', '512', 'Conturi la bănci în valută (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5125', '512', 'Sume în curs de decontare (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5126', '512', 'Conturi la bănci în lei - TVA defalcat (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5127', '512', 'Conturi la bănci în valută - TVA defalcat (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '518', '51', 'Dobânzi', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5186', '518', 'Dobânzi de plătit (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5187', '518', 'Dobânzi de încasat (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '519', '51', 'Credite bancare pe termen scurt', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5191', '519', 'Credite bancare pe termen scurt (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5192', '519', 'Credite bancare pe termen scurt nerambursate la scadenţă (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5193', '519', 'Credite externe guvernamentale (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5194', '519', 'Credite externe garantate de stat (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5195', '519', 'Credite externe garantate de bănci (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5196', '519', 'Credite de la Trezoreria Statului (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5197', '519', 'Credite interne garantate de stat (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5198', '519', 'Dobânzi aferente creditelor bancare pe termen scurt (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'CASH', '531', '53', 'Casa', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5311', '531', 'Casa în lei (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5314', '531', 'Casa în valută (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '532', '53', 'Alte valori', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5321', '532', 'Timbre fiscale şi poştale (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5322', '532', 'Bilete de tratament şi odihnă (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5323', '532', 'Tichete şi bilete de călătorie (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5328', '532', 'Alte valori (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '541', '54', 'Acreditive', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5411', '541', 'Acreditive în lei (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '5414', '541', 'Acreditive în valută (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '542', '54', 'Avansuri de trezorerie*18) (A)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '581', '58', 'Viramente interne (A/P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '591', '59', 'Ajustări pentru pierderea de valoare a acţiunilor deţinute la entităţile afiliate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '595', '59', 'Ajustări pentru pierderea de valoare a obligaţiunilor emise şi răscumpărate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '596', '59', 'Ajustări pentru pierderea de valoare a obligaţiunilor (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'FINAN', 'XXXXXX', '598', '59', 'Ajustări pentru pierderea de valoare a altor investiţii pe termen scurt şi creanţe asimilate (P)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '601', '60', 'Cheltuieli cu materiile prime', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '602', '60', 'Cheltuieli cu materialele consumabile', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '6021', '602', 'Cheltuieli cu materialele auxiliare', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '6022', '602', 'Cheltuieli privind combustibilii', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '6023', '602', 'Cheltuieli privind materialele pentru ambalat', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'EXPENSE', 'XXXXXX', '6024', '602', 'Cheltuieli privind piesele de schimb', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'MANAGEMENT', 'XXXXXX', '923', '92', 'Cheltuieli indirecte de producţie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'MANAGEMENT', 'XXXXXX', '924', '92', 'Cheltuieli generale de administraţie', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'MANAGEMENT', 'XXXXXX', '925', '92', 'Cheltuieli de desfacere', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'MANAGEMENT', 'XXXXXX', '931', '93', 'Costul producţiei obţinute', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('RO-BASE', 'MANAGEMENT', 'XXXXXX', '933', '93', 'Costul producţiei în curs de execuţie', 1, __ENTITY__);
