<?xml version="1.0" encoding="utf-8"?>
<openerp>
<data noupdate="0">

	<!-- Account Types -->
	
	    <record model="account.account.type" id="account_type_active" >
	      <field name="name">Active</field>
	      <field name="code">active</field>
	      <field name="close_method">balance</field>
	    </record>

	   <record model="account.account.type" id="account_type_passive" >
	      <field name="name">Passive</field>
	      <field name="code">passive</field>
	      <field name="close_method">balance</field>
	    </record>

	    <record model="account.account.type" id="account_type_bifunctional" >
	      <field name="name">Bifunctional</field>
	      <field name="code">bifunctional</field>
	      <field name="close_method">balance</field>
	    </record>
	    
        <record model="account.account.type" id="account_type_special">
              <field name="name">Special</field>
              <field name="code">special</field>
              <field name="close_method">none</field>
            </record>
	    
	<!-- Account Templates -->

    <record id="pcg_0" model="account.account.template">
      <field name="name">Plan de conturi general</field>
      <field name="code">0</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
    </record>

    <record id="pcg_1financiare" model="account.account.template">
      <field name="name">Conturi financiare</field>
      <field name="code">Clasele 1-7</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_0"/>
    </record>

    <record id="pcg_8extrabilant" model="account.account.template">
      <field name="name">Conturi in afara bilantului</field>
      <field name="code">Clasele 8-9</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_0"/>
    </record>

    <record id="pcg_Clasele_1_5" model="account.account.template">
      <field name="name">Conturi de bilant</field>
      <field name="code">Clasele 1-5</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_1financiare"/>
    </record>

    <record id="pcg_Clasa_1" model="account.account.template">
      <field name="name">Conturi de capitaluri</field>
      <field name="code">Clasa 1</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="note">Capitaluri proprii, alte fonduri proprii, imprumuturi si datorii asimilate</field>
      <field name="parent_id" ref="pcg_Clasele_1_5"/>
    </record>

    <record id="pcg_10" model="account.account.template">
      <field name="name">Capital si rezerve</field>
      <field name="code">10</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_1"/>
    </record>

    <record id="pcg_101" model="account.account.template">
      <field name="name">Capital</field>
      <field name="code">101</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="note">in functie de forma juridica a entitatii se inscrie: capital social, patrimoniul regiei,etc.</field>
      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1011" model="account.account.template">
      <field name="name">Capital subscris nevarsat</field>
      <field name="code">1011</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_1012" model="account.account.template">
      <field name="name">Capital subscris varsat</field>
      <field name="code">1012</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_1015" model="account.account.template">
      <field name="name">Patrimoniul regiei</field>
      <field name="code">1015</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_1016" model="account.account.template">
      <field name="name">Patrimoniul public</field>
      <field name="code">1016</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_101"/>
    </record>

    <record id="pcg_104" model="account.account.template">
      <field name="name">Prime de capital</field>
      <field name="code">104</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1041" model="account.account.template">
      <field name="name">Prime de emisiune</field>
      <field name="code">1041</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_1042" model="account.account.template">
      <field name="name">Prime de fuziune/divizare</field>
      <field name="code">1042</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_1043" model="account.account.template">
      <field name="name">Prime de aport</field>
      <field name="code">1043</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_1044" model="account.account.template">
      <field name="name">Prime de conversie a obligatiunilor in actiuni</field>
      <field name="code">1044</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_104"/>
    </record>

    <record id="pcg_105" model="account.account.template">
      <field name="name">Rezerve din reevaluare</field>
      <field name="code">105</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_106" model="account.account.template">
      <field name="name">Rezerve</field>
      <field name="code">106</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1061" model="account.account.template">
      <field name="name">Rezerve legale</field>
      <field name="code">1061</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_1063" model="account.account.template">
      <field name="name">Rezerve statutare sau contractuale</field>
      <field name="code">1063</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_1064" model="account.account.template">
      <field name="name">Rezerve de valoare justa</field>
      <field name="code">1064</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_1065" model="account.account.template">
      <field name="name">Rezerve reprezentand surplusul realizat din rezerve din reevaluare</field>
      <field name="code">1065</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_1067" model="account.account.template">
      <field name="name">Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina</field>
      <field name="code">1067</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_106"/>
    </record>
    
    <record id="pcg_1068" model="account.account.template">
      <field name="name">Alte rezerve</field>
      <field name="code">1068</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_106"/>
    </record>

    <record id="pcg_107" model="account.account.template">
      <field name="name">Rezerve din conversie</field>
      <field name="code">107</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_108" model="account.account.template">
      <field name="name">Interese care nu controleaza</field>
      <field name="code">108</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1081" model="account.account.template">
      <field name="name">Interese care nu controleaza - rezultatul exercitiului financiar</field>
      <field name="code">1081</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_108"/>
    </record>

    <record id="pcg_1082" model="account.account.template">
      <field name="name">Interese care nu controleaza - alte capitaluri proprii</field>
      <field name="code">1082</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_108"/>
    </record>

    <record id="pcg_109" model="account.account.template">
      <field name="name">Actiuni proprii</field>
      <field name="code">109</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_10"/>
    </record>

    <record id="pcg_1091" model="account.account.template">
      <field name="name">Actiuni proprii detinute pe termen scurt</field>
      <field name="code">1091</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_109"/>
    </record>

    <record id="pcg_1092" model="account.account.template">
      <field name="name">Actiuni proprii detinute pe termen lung</field>
      <field name="code">1092</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_109"/>
    </record>

    <record id="pcg_11" model="account.account.template">
      <field name="name">REZULTATUL REPORTAT</field>
      <field name="code">11</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_1"/>
    </record>

    <record id="pcg_117" model="account.account.template">
      <field name="name">Rezultatul reportat</field>
      <field name="code">117</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_11"/>
    </record>

    <record id="pcg_1171" model="account.account.template">
      <field name="name">Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita</field>
      <field name="code">1171</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_117"/>
    </record>

    <record id="pcg_1172" model="account.account.template">
      <field name="name">Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai puþin IAS 29</field>
      <field name="code">1172</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="note">Acest cont apare doar la agentii economici care au aplicat Reglementarile contabile aprobate prin OMFP nr. 94/2001 si panã la inchiderea soldului acestui cont</field>
      <field name="parent_id" ref="pcg_117"/>
    </record>

    <record id="pcg_1174" model="account.account.template">
      <field name="name">Rezultatul reportat provenit din corectarea erorilor contabile</field>
      <field name="code">1174</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_117"/>
    </record>

    <record id="pcg_1176" model="account.account.template">
      <field name="name">Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene</field>
      <field name="code">1176</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_117"/>
    </record>


    <record id="pcg_12" model="account.account.template">
      <field name="name">REZULTATUL EXERCITIULUI FINANCIAR</field>
      <field name="code">12</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_1"/>
    </record>

    <record id="pcg_121" model="account.account.template">
      <field name="name">Profit sau pierdere</field>
      <field name="code">121</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_12"/>
    </record>

    <record id="pcg_129" model="account.account.template">
      <field name="name">Repartizarea profitului</field>
      <field name="code">129</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_12"/>
    </record>

    <record id="pcg_14" model="account.account.template">
      <field name="name">CASTIGURI SAU PIERDERI LEGATE DE EMITEREA,RASCUMPARAREA,VANZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII</field>
      <field name="code">14</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_1"/>
    </record>

    <record id="pcg_141" model="account.account.template">
      <field name="name">Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii.</field>
      <field name="code">141</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_14"/>
    </record>

    <record id="pcg_149" model="account.account.template">
      <field name="name">Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii.</field>
      <field name="code">149</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_14"/>
    </record>


    <record id="pcg_15" model="account.account.template">
      <field name="name">PROVIZIOANE</field>
      <field name="code">15</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_1"/>
    </record>

    <record id="pcg_151" model="account.account.template">
      <field name="name">Provizioane</field>
      <field name="code">151</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_15"/>
    </record>

    <record id="pcg_1511" model="account.account.template">
      <field name="name">Provizioane pentru litigii</field>
      <field name="code">1511</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1512" model="account.account.template">
      <field name="name">Provizioane pentru garantii acordate clientilor</field>
      <field name="code">1512</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1513" model="account.account.template">
      <field name="name">Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea</field>
      <field name="code">1513</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="note">Acest cont apare doar la agentii economici care au aplicat Reglementarile contabile aprobate prin OMFP nr. 94/2001 si pana la scoaterea din evidenta a imobilizarilor corporale in valoarea carora au fost incluse aceste provizioane. Ca urmare, aceste provizioane nu se mai pot constitui in baza prezentelor reglementari.</field>
      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1514" model="account.account.template">
      <field name="name">Provizioane pentru restructurare</field>
      <field name="code">1514</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1515" model="account.account.template">
      <field name="name">Provizioane pentru pensii si obligatii similare</field>
      <field name="code">1515</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1516" model="account.account.template">
      <field name="name">Provizioane pentru impozite</field>
      <field name="code">1516</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_1518" model="account.account.template">
      <field name="name">Alte provizioane</field>
      <field name="code">1518</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_151"/>
    </record>

    <record id="pcg_16" model="account.account.template">
      <field name="name">IMPRUMUTURI SI DATORII ASIMILATE</field>
      <field name="code">16</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_1"/>
    </record>

    <record id="pcg_161" model="account.account.template">
      <field name="name">Imprumuturi din emisiuni de obligatiuni</field>
      <field name="code">161</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1614" model="account.account.template">
      <field name="name">Imprumuturi externe din emisiuni de obligatiuni garantate de stat</field>
      <field name="code">1614</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_161"/>
    </record>

    <record id="pcg_1615" model="account.account.template">
      <field name="name">Imprumuturi externe din emisiuni de obligatiuni garantate de banci</field>
      <field name="code">1615</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_161"/>
    </record>

    <record id="pcg_1617" model="account.account.template">
      <field name="name">Imprumuturi interne din emisiuni de obligatiuni garantate de stat</field>
      <field name="code">1617</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_161"/>
    </record>

    <record id="pcg_1618" model="account.account.template">
      <field name="name">Alte imprumuturi din emisiuni de obligatiuni</field>
      <field name="code">1618</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_161"/>
    </record>

    <record id="pcg_162" model="account.account.template">
      <field name="name">Credite bancare pe termen lung</field>
      <field name="code">162</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1621" model="account.account.template">
      <field name="name">Credite bancare pe termen lung</field>
      <field name="code">1621</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_162"/>
    </record>

    <record id="pcg_1622" model="account.account.template">
      <field name="name">Credite bancare pe termen lung nerambursate la scadenta</field>
      <field name="code">1622</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_162"/>
    </record>

    <record id="pcg_1623" model="account.account.template">
      <field name="name">Credite externe guvernamentale</field>
      <field name="code">1623</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_162"/>
    </record>

    <record id="pcg_1624" model="account.account.template">
      <field name="name">Credite bancare externe garantate de stat</field>
      <field name="code">1624</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_162"/>
    </record>

    <record id="pcg_1625" model="account.account.template">
      <field name="name">Credite bancare externe garantate de banci</field>
      <field name="code">1625</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_162"/>
    </record>

    <record id="pcg_1626" model="account.account.template">
      <field name="name">Credite de la trezoreria statului</field>
      <field name="code">1626</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_162"/>
    </record>

    <record id="pcg_1627" model="account.account.template">
      <field name="name">Credite bancare interne garantate de stat</field>
      <field name="code">1627</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_162"/>
    </record>

    <record id="pcg_166" model="account.account.template">
      <field name="name">Datorii care privesc imobilizarile financiare</field>
      <field name="code">166</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1661" model="account.account.template">
      <field name="name">Datorii fata de entitatile afiliate</field>
      <field name="code">1661</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_166"/>
    </record>

    <record id="pcg_1663" model="account.account.template">
      <field name="name">Datorii fata de entitatile de care compania este legata prin interese de participare</field>
      <field name="code">1663</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_166"/>
    </record>

    <record id="pcg_167" model="account.account.template">
      <field name="name">Alte imprumuturi si datorii asimilate</field>
      <field name="code">167</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_168" model="account.account.template">
      <field name="name">Dobanzi aferente imprumuturilor si datoriilor asimilate</field>
      <field name="code">168</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_1681" model="account.account.template">
      <field name="name">Dobanzi aferente imprumuturilor din emisiunile de obligatiuni</field>
      <field name="code">1681</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1682" model="account.account.template">
      <field name="name">Dobanzi aferente creditelor bancare pe termen lung</field>
      <field name="code">1682</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1685" model="account.account.template">
      <field name="name">Dobanzi aferente datoriilor fata de entitatile afiliate</field>
      <field name="code">1685</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1686" model="account.account.template">
      <field name="name">Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare</field>
      <field name="code">1686</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_1687" model="account.account.template">
      <field name="name">Dobanzi aferente altor imprumuturi si datorii asimilate</field>
      <field name="code">1687</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_168"/>
    </record>

    <record id="pcg_169" model="account.account.template">
      <field name="name">Prime privind rambursarea obligatiunilor</field>
      <field name="code">169</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_16"/>
    </record>

    <record id="pcg_Clasa_2" model="account.account.template">
      <field name="name">CONTURI DE IMOBILIZARI</field>
      <field name="code">Clasa 2</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="note">Imobilizari necorporale, corporale, financiare, amortizari</field>
      <field name="parent_id" ref="pcg_Clasele_1_5"/>
    </record>

    <record id="pcg_20" model="account.account.template">
      <field name="name">IMOBILIZARI NECORPORALE</field>
      <field name="code">20</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_201" model="account.account.template">
      <field name="name">Cheltuieli de constituire</field>
      <field name="code">201</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_203" model="account.account.template">
      <field name="name">Cheltuieli de dezvoltare</field>
      <field name="code">203</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_205" model="account.account.template">
      <field name="name">Concesiuni, brevete, licente, marci comerciale, drepturi si active similare</field>
      <field name="code">205</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_207" model="account.account.template">
      <field name="name">Fond comercial</field>
      <field name="code">207</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_20"/>
    </record>

    <record id="pcg_2071" model="account.account.template">
      <field name="name">Fond comercial pozitiv</field>
      <field name="code">2071</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="note">Acest cont apare, de regula, in situatiile financiare anuale consolidate</field>
      <field name="parent_id" ref="pcg_207"/>
    </record>

    <record id="pcg_2075" model="account.account.template">
      <field name="name">Fond comercial negativ</field>
      <field name="code">2075</field>
      <field name="type">other</field>
      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_207"/>
    </record>

    <record id="pcg_208" model="account.account.template">
      <field name="name">Alte imobilizari necorporale</field>
      <field name="code">208</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_20"/>
    </record>
    
    <record id="pcg_21" model="account.account.template">
      <field name="name">IMOBILIZARI CORPORALE</field>
      <field name="code">21</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="note">Atunci cand valoarea de achizitie depaseste 1800 RON</field>
      <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_211" model="account.account.template">
      <field name="name">Terenuri si amenajari de terenuri</field>
      <field name="code">211</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_2111" model="account.account.template">
      <field name="name">Terenuri</field>
      <field name="code">2111</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_211"/>
    </record>

    <record id="pcg_2112" model="account.account.template">
      <field name="name">Amenajari de terenuri</field>
      <field name="code">2112</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_211"/>
    </record>

    <record id="pcg_212" model="account.account.template">
      <field name="name">Constructii</field>
      <field name="code">212</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_213" model="account.account.template">
      <field name="name">Instalatii tehnice, mijloace de transport, animale si plantatii</field>
      <field name="code">213</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_21"/>
    </record>

    <record id="pcg_2131" model="account.account.template">
      <field name="name">Echipamente tehnologice (masini, utilaje si instalatii de lucru)</field>
      <field name="code">2131</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_2132" model="account.account.template">
      <field name="name">Aparate si instalatii de masurare, control si reglare</field>
      <field name="code">2132</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_2133" model="account.account.template">
      <field name="name">Mijloace de transport</field>
      <field name="code">2133</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_2134" model="account.account.template">
      <field name="name">Animale si plantatii</field>
      <field name="code">2134</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_213"/>
    </record>

    <record id="pcg_214" model="account.account.template">
      <field name="name">Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale</field>
      <field name="code">214</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_21"/>
    </record>

     <record id="pcg_22" model="account.account.template">
      <field name="name">IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE</field>
      <field name="code">22</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>
    
    <record id="pcg_223" model="account.account.template">
      <field name="name">Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare</field>
      <field name="code">223</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_22"/>
    </record>
    
    <record id="pcg_224" model="account.account.template">
      <field name="name">Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale in curs de aprovizionare</field>
      <field name="code">224</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_22"/>
    </record>
    
    <record id="pcg_23" model="account.account.template">
      <field name="name">IMOBILIZARI IN CURS SI AVANSURI PENTRU IMOBILIZARI</field>
      <field name="code">23</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_231" model="account.account.template">
      <field name="name">Imobilizari corporale in curs de executie</field>
      <field name="code">231</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_232" model="account.account.template">
      <field name="name">Avansuri acordate pentru imobilizari corporale</field>
      <field name="code">232</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_233" model="account.account.template">
      <field name="name">Imobilizari necorporale in curs de executie</field>
      <field name="code">233</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_234" model="account.account.template">
      <field name="name">Avansuri acordate pentru imobilizari necorporale</field>
      <field name="code">234</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_23"/>
    </record>

    <record id="pcg_26" model="account.account.template">
      <field name="name">IMOBILIZARI FINANCIARE</field>
      <field name="code">26</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_261" model="account.account.template">
      <field name="name">Actiuni detinute la entitatile afiliate</field>
      <field name="code">261</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_263" model="account.account.template">
      <field name="name">Interse de participare</field>
      <field name="code">263</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_264" model="account.account.template">
      <field name="name">Titluri puse in echivalenta</field>
      <field name="code">264</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="note">Acest cont apare numai in situatiile financiare anuale consolidate</field>
      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_265" model="account.account.template">
      <field name="name">Alte titluri imobilizate</field>
      <field name="code">265</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_26"/>
    </record>
 
   <record id="pcg_267" model="account.account.template">
      <field name="name">Creante imobilizate</field>
      <field name="code">267</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_2671" model="account.account.template">
      <field name="name">Sume datorate de entitatile afiliate</field>
      <field name="code">2671</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2672" model="account.account.template">
      <field name="name">Dobanda aferenta sumelor datorate de entitatile afiliate</field>
      <field name="code">2672</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2673" model="account.account.template">
      <field name="name">Creante legate de interesele de participare</field>
      <field name="code">2673</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2674" model="account.account.template">
      <field name="name">Dobanda aferenta creantelor legate de interesele de participare</field>
      <field name="code">2674</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2675" model="account.account.template">
      <field name="name">Imprumuturi acordate pe termen lung</field>
      <field name="code">2675</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2676" model="account.account.template">
      <field name="name">Dobanda aferenta imprumuturilor acordate pe termen lung</field>
      <field name="code">2676</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2678" model="account.account.template">
      <field name="name">Alte creante imobilizate</field>
      <field name="code">2678</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_2679" model="account.account.template">
      <field name="name">Dobânzi aferente altor creante imobilizate</field>
      <field name="code">2679</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_267"/>
    </record>

    <record id="pcg_269" model="account.account.template">
      <field name="name">Varsaminte de efectuat pentru imobilizari financiare</field>
      <field name="code">269</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_26"/>
    </record>

    <record id="pcg_2691" model="account.account.template">
      <field name="name">Varsaminte de efectuat privind actiunile detinute la entitatile afiliate</field>
      <field name="code">2691</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_269"/>
    </record>

    <record id="pcg_2692" model="account.account.template">
      <field name="name">Varsaminte de efectuat privind interesele de participare</field>
      <field name="code">2692</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_269"/>
    </record>

    <record id="pcg_2693" model="account.account.template">
      <field name="name">Varsaminte de efectuat pentru alte imobilizari financiare</field>
      <field name="code">2693</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_269"/>
    </record>

    <record id="pcg_28" model="account.account.template">
      <field name="name">AMORTIZARI PRIVIND IMOBILIZARILE</field>
      <field name="code">28</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_280" model="account.account.template">
      <field name="name">Amortizari privind amortizarile necorporale</field>
      <field name="code">280</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_28"/>
    </record>

    <record id="pcg_2801" model="account.account.template">
      <field name="name">Amortizarea cheltuielilor de constituire</field>
      <field name="code">2801</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2803" model="account.account.template">
      <field name="name">Amortizarea cheltuielilor de dezvoltare</field>
      <field name="code">2803</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2805" model="account.account.template">
      <field name="name">Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare</field>
      <field name="code">2805</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2807" model="account.account.template">
      <field name="name">Amortizarea fondului comercial</field>
      <field name="code">2807</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="note">Acest cont apare, de regula, in situatiile financiare anuale consolidate</field>
      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_2808" model="account.account.template">
      <field name="name">Amortizarea altor imobilizari necorporale</field>
      <field name="code">2808</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_280"/>
    </record>

    <record id="pcg_281" model="account.account.template">
      <field name="name">Amortizari privind imobilizarile corporale</field>
      <field name="code">281</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_28"/>
    </record>

    <record id="pcg_2811" model="account.account.template">
      <field name="name">Amortizarea amenajarilor de terenuri</field>
      <field name="code">2811</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2812" model="account.account.template">
      <field name="name">Amortizarea constructiilor</field>
      <field name="code">2812</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2813" model="account.account.template">
      <field name="name">Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor</field>
      <field name="code">2813</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_2814" model="account.account.template">
      <field name="name">Amortizarea altor imobilizari corporale</field>
      <field name="code">2814</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_281"/>
    </record>

    <record id="pcg_29" model="account.account.template">
      <field name="name">AJUSTARI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZARILOR</field>
      <field name="code">29</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_2"/>
    </record>

    <record id="pcg_290" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea imobilizarilor necorporale</field>
      <field name="code">290</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2903" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea cheltuielilor de dezvoltare</field>
      <field name="code">2903</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_2905" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare</field>
      <field name="code">2905</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_2907" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea fondului comercial</field>
      <field name="code">2907</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_2908" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea altor imobilizari necorporale</field>
      <field name="code">2908</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_290"/>
    </record>

    <record id="pcg_291" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea imobilizarilor corporale</field>
      <field name="code">291</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2911" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri</field>
      <field name="code">2911</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_2912" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea constructiilor</field>
      <field name="code">2912</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_2913" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor</field>
      <field name="code">2913</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_2914" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea altor imobilizari corporale</field>
      <field name="code">2914</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_291"/>
    </record>

    <record id="pcg_293" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea imobilizarilor in curs de executie</field>
      <field name="code">293</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2931" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea imobilizarilor corporale in curs de executie</field>
      <field name="code">2931</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_293"/>
    </record>

    <record id="pcg_2933" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie</field>
      <field name="code">2933</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_293"/>
    </record>

    <record id="pcg_296" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a imobilizarilor financiare</field>
      <field name="code">296</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_29"/>
    </record>

    <record id="pcg_2961" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate</field>
      <field name="code">2961</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2962" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a intereselor de participare</field>
      <field name="code">2962</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2963" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a altor titluri imobilizate</field>
      <field name="code">2963</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2964" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate</field>
      <field name="code">2964</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2965" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare</field>
      <field name="code">2965</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2966" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung</field>
      <field name="code">2966</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_2968" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a altor creante imobilizate</field>
      <field name="code">2968</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_296"/>
    </record>

    <record id="pcg_Clasa_3" model="account.account.template">
      <field name="name">CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE</field>
      <field name="code">Clasa 3</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasele_1_5"/>
    </record>

    <record id="pcg_30" model="account.account.template">
      <field name="name">STOCURI DE MATERII PRIME SI MATERIALE</field>
      <field name="code">30</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_301" model="account.account.template">
      <field name="name">Materii prime</field>
      <field name="code">301</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_30"/>
    </record>

    <record id="pcg_302" model="account.account.template">
      <field name="name">Materiale consumabile</field>
      <field name="code">302</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view" />
      <field name="parent_id" ref="pcg_30"/>
    </record>

    <record id="pcg_3021" model="account.account.template">
      <field name="name">Materiale auxiliare</field>
      <field name="code">3021</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_302"/>
    </record>

    <record id="pcg_3022" model="account.account.template">
      <field name="name">Combustibili</field>
      <field name="code">3022</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_302"/>
    </record>

    <record id="pcg_3023" model="account.account.template">
      <field name="name">Materiale pentru ambalat</field>
      <field name="code">3023</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_302"/>
    </record>

    <record id="pcg_3024" model="account.account.template">
      <field name="name">Piese de schimb</field>
      <field name="code">3024</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_302"/>
    </record>

    <record id="pcg_3025" model="account.account.template">
      <field name="name">Seminte si materiale de plantat</field>
      <field name="code">3025</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_302"/>
    </record>

    <record id="pcg_3026" model="account.account.template">
      <field name="name">Furaje</field>
      <field name="code">3026</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_302"/>
    </record>

    <record id="pcg_3028" model="account.account.template">
      <field name="name">Alte materiale consumabile</field>
      <field name="code">3028</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_302"/>
    </record>

    <record id="pcg_303" model="account.account.template">
      <field name="name">Materiale de natura obiectelor de inventar</field>
      <field name="code">303</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_30"/>
    </record>

    <record id="pcg_308" model="account.account.template">
      <field name="name">Diferente de pret la materii prime si materiale</field>
      <field name="code">308</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional" />
      <field name="parent_id" ref="pcg_30"/>
    </record>

    <record id="pcg_32" model="account.account.template">
      <field name="name">STOCURI IN CURS DE APROVIZIONARE</field>
      <field name="code">32</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_321" model="account.account.template">
      <field name="name">Materii prime in curs de aprovizionare</field>
      <field name="code">321</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_32"/>
    </record>
    
    <record id="pcg_322" model="account.account.template">
      <field name="name">Materiale consumabile in curs de aprovizionare</field>
      <field name="code">322</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_32"/>
    </record>
    
    <record id="pcg_323" model="account.account.template">
      <field name="name">Materiale de natura obiectelor de inventar in curs de aprovizionare</field>
      <field name="code">323</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_32"/>
    </record>
    
    <record id="pcg_326" model="account.account.template">
      <field name="name">Animale in curs de aprovizionare</field>
      <field name="code">326</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_32"/>
    </record>
    
    <record id="pcg_327" model="account.account.template">
      <field name="name">Marfuri in curs de aprovizionare</field>
      <field name="code">327</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_32"/>
    </record>
    
    <record id="pcg_328" model="account.account.template">
      <field name="name">Ambalaje in curs de aprovizionare</field>
      <field name="code">328</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_32"/>
    </record>
    
    <record id="pcg_33" model="account.account.template">
      <field name="name">PRODUCTIA IN CURS DE EXECUTIE</field>
      <field name="code">33</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_331" model="account.account.template">
      <field name="name">Produse in curs de executie</field>
      <field name="code">331</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_33"/>
    </record>

    <record id="pcg_332" model="account.account.template">
      <field name="name">Servicii in curs de executie</field>
      <field name="code">332</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_33"/>
    </record>

    <record id="pcg_34" model="account.account.template">
      <field name="name">PRODUSE</field>
      <field name="code">34</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_341" model="account.account.template">
      <field name="name">Semifabricate</field>
      <field name="code">341</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_34"/>
    </record>

    <record id="pcg_345" model="account.account.template">
      <field name="name">Produse finite</field>
      <field name="code">345</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_34"/>
    </record>

    <record id="pcg_346" model="account.account.template">
      <field name="name">Produse reziduale</field>
      <field name="code">346</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_34"/>
    </record>

    <record id="pcg_348" model="account.account.template">
      <field name="name">Diferente de pret la produse</field>
      <field name="code">348</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional" />
      <field name="parent_id" ref="pcg_34"/>
    </record>

    <record id="pcg_35" model="account.account.template">
      <field name="name">STOCURI AFLATE LA TERTI</field>
      <field name="code">35</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_351" model="account.account.template">
      <field name="name">Materii si materiale aflate la terti</field>
      <field name="code">351</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_354" model="account.account.template">
      <field name="name">Produse aflate la terti</field>
      <field name="code">354</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_356" model="account.account.template">
      <field name="name">Animale aflate la terti</field>
      <field name="code">356</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_357" model="account.account.template">
      <field name="name">Marfuri aflate la terti</field>
      <field name="code">357</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_358" model="account.account.template">
      <field name="name">Ambalaje aflate la terti</field>
      <field name="code">358</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_35"/>
    </record>

    <record id="pcg_36" model="account.account.template">
      <field name="name">ANIMALE</field>
      <field name="code">36</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_361" model="account.account.template">
      <field name="name">Animale si pasari</field>
      <field name="code">361</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_36"/>
    </record>

    <record id="pcg_368" model="account.account.template">
      <field name="name">Diferente de pret la animale si pasari</field>
      <field name="code">368</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional" />
      <field name="parent_id" ref="pcg_36"/>
    </record>

    <record id="pcg_37" model="account.account.template">
      <field name="name">MARFURI</field>
      <field name="code">37</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_371" model="account.account.template">
      <field name="name">Marfuri</field>
      <field name="code">371</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_37"/>
    </record>

    <record id="pcg_378" model="account.account.template">
      <field name="name">Diferente de pret la marfuri</field>
      <field name="code">378</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional" />
      <field name="parent_id" ref="pcg_37"/>
    </record>

    <record id="pcg_38" model="account.account.template">
      <field name="name">AMBALAJE</field>
      <field name="code">38</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_381" model="account.account.template">
      <field name="name">Ambalaje</field>
      <field name="code">381</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_38"/>
    </record>

    <record id="pcg_388" model="account.account.template">
      <field name="name">Diferente de pret la ambalaje</field>
      <field name="code">388</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional" />
      <field name="parent_id" ref="pcg_38"/>
    </record>

    <record id="pcg_39" model="account.account.template">
      <field name="name">AJUSTARI PENTRU DEPRECIEREA STOCURILOR SI PRODUCTIEI IN CURS DE EXECUTIE</field>
      <field name="code">39</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_3"/>
    </record>

    <record id="pcg_391" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea materiilor prime</field>
      <field name="code">391</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_392" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea materialelor</field>
      <field name="code">392</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view" />
      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3921" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea materialelor consumabile</field>
      <field name="code">3921</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_392"/>
    </record>

    <record id="pcg_3922" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea materialelor de natura obiectelor de inventar</field>
      <field name="code">3922</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_392"/>
    </record>

    <record id="pcg_393" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea productiei in curs de executie</field>
      <field name="code">393</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_394" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea produselor</field>
      <field name="code">394</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view" />
      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3941" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea semifabricatelor</field>
      <field name="code">3941</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_394"/>
    </record>

    <record id="pcg_3945" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea produselor finite</field>
      <field name="code">3945</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_394"/>
    </record>

    <record id="pcg_3946" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea produselor reziduale</field>
      <field name="code">3946</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_394"/>
    </record>

    <record id="pcg_395" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea stocurilor aflate la terti</field>
      <field name="code">395</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view" />
      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_3951" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti</field>
      <field name="code">3951</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3952" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea semifabricatelor aflate la terti</field>
      <field name="code">3952</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3953" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea produselor finite aflate la terti</field>
      <field name="code">3953</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3954" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea produselor reziduale aflate la terti</field>
      <field name="code">3954</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3956" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea animalelor aflate la terti</field>
      <field name="code">3956</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3957" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea marfurilor aflate la terti</field>
      <field name="code">3957</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_3958" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea ambalajelor aflate la terti</field>
      <field name="code">3958</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_395"/>
    </record>

    <record id="pcg_396" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea animalelor</field>
      <field name="code">396</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_397" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea marfurilor</field>
      <field name="code">397</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_398" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea ambalajelor</field>
      <field name="code">398</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive" />
      <field name="parent_id" ref="pcg_39"/>
    </record>

    <record id="pcg_Clasa_4" model="account.account.template">
      <field name="name">CONTURI DE TERTI</field>
      <field name="code">Clasa 4</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasele_1_5"/>
    </record>

    <record id="pcg_40" model="account.account.template">
      <field name="name">FURNIZORI SI CONTURI ASIMILATE</field>
      <field name="code">40</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="ro_pcg_pay" model="account.account.template">
      <field name="name">Furnizori</field>
      <field name="code">401</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account.data_account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_403" model="account.account.template">
      <field name="name">Efecte de platit</field>
      <field name="code">403</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account.data_account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_404" model="account.account.template">
      <field name="name">Furnizori de imobilizari</field>
      <field name="code">404</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account.data_account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_405" model="account.account.template">
      <field name="name">Efecte de platit pentru imobilizari</field>
      <field name="code">405</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account.data_account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_408" model="account.account.template">
      <field name="name">Furnizori - facturi nesosite</field>
      <field name="code">408</field>
      <field name="type">payable</field>
      <field name="user_type" ref="account.data_account_type_payable"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_409" model="account.account.template">
      <field name="name">Furnizori - debitori</field>
      <field name="code">409</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_40"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4091" model="account.account.template">
      <field name="name">Furnizori - debitori pentru cumparari de bunuri de natura stocurilor</field>
      <field name="code">4091</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_409"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4092" model="account.account.template">
      <field name="name">Furnizori - debitori pentru prestari de servicii</field>
      <field name="code">4092</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active" />
      <field name="parent_id" ref="pcg_409"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_41" model="account.account.template">
      <field name="name">CLIENTI SI CONTURI ASIMILATE</field>
      <field name="code">41</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_411" model="account.account.template">
      <field name="name">Clienti</field>
      <field name="code">411</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="ro_pcg_recv" model="account.account.template">
      <field name="name">Clienti</field>
      <field name="code">4111</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_411"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4118" model="account.account.template">
      <field name="name">Clienti incerti sau in litigiu</field>
      <field name="code">4118</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_411"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_413" model="account.account.template">
      <field name="name">Efecte de primit de la clienti</field>
      <field name="code">413</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_418" model="account.account.template">
      <field name="name">Clienti - facturi de intocmit</field>
      <field name="code">418</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_419" model="account.account.template">
      <field name="name">Clienti creditori</field>
      <field name="code">419</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_41"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_42" model="account.account.template">
      <field name="name">PERSONAL SI CONTURI ASIMILATE</field>
      <field name="code">42</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_421" model="account.account.template">
      <field name="name">Personal - salarii datorate</field>
      <field name="code">421</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_423" model="account.account.template">
      <field name="name">Personal - ajutoare materiale datorate</field>
      <field name="code">423</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_424" model="account.account.template">
      <field name="name">Prime privind participarea personalului la profit</field>
      <field name="code">424</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="note">Se utilizeaza atunci cand exista baza legala pentru acordarea acestora</field>
      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_425" model="account.account.template">
      <field name="name">Avansuri acordate personalului</field>
      <field name="code">425</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_426" model="account.account.template">
      <field name="name">Drepturi de personal neridicate</field>
      <field name="code">426</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_427" model="account.account.template">
      <field name="name">Retineri din salarii datorate tertilor</field>
      <field name="code">427</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_428" model="account.account.template">
      <field name="name">Alte datorii si creante in legatura cu personalul</field>
      <field name="code">428</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_42"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4281" model="account.account.template">
      <field name="name">Alte datorii in legatura cu personalul</field>
      <field name="code">4281</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_428"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4282" model="account.account.template">
      <field name="name">Alte creante in legatura cu personalul</field>
      <field name="code">4282</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_428"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_43" model="account.account.template">
      <field name="name">ASIGURARI SOCIALE, PROTECTIE SOCIALA SI CONTURI ASIMILATE</field>
      <field name="code">43</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_431" model="account.account.template">
      <field name="name">Asigurari sociale</field>
      <field name="code">431</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_43"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4311" model="account.account.template">
      <field name="name">Contributia unitatii la asigurarile sociale</field>
      <field name="code">4311</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_431"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4312" model="account.account.template">
      <field name="name">Contributia personalului la asigurarile sociale</field>
      <field name="code">4312</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_431"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4313" model="account.account.template">
      <field name="name">Contributia angajatorului pentru asigurarile sociale de sanatate</field>
      <field name="code">4313</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_431"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4314" model="account.account.template">
      <field name="name">Contributia angajatilor pentru asigurarile sociale de sanatate</field>
      <field name="code">4314</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_431"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4315" model="account.account.template">
      <field name="name">Contributia angajatorilor la fondul pentru concedii si indemnizatii</field>
      <field name="code">4315</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_431"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4316" model="account.account.template">
      <field name="name">Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale</field>
      <field name="code">4316</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_431"/>
      <field name="reconcile" eval="True"/>
    </record>


     <record id="pcg_437" model="account.account.template">
      <field name="name">Ajutor de somaj</field>
      <field name="code">437</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_43"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4371" model="account.account.template">
      <field name="name">Contributia unitatii la fondul de somaj</field>
      <field name="code">4371</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_437"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4372" model="account.account.template">
      <field name="name">Contributia personalului la fondul de somaj</field>
      <field name="code">4372</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_437"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4373" model="account.account.template">
      <field name="name">Contributia unitatii la fondul de garantare pentru plata creantelor salariale</field>
      <field name="code">4373</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_437"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_438" model="account.account.template">
      <field name="name">Alte datorii si creante sociale</field>
      <field name="code">438</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_43"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4381" model="account.account.template">
      <field name="name">Alte datorii sociale</field>
      <field name="code">4381</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_438"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4382" model="account.account.template">
      <field name="name">Alte creante sociale</field>
      <field name="code">4382</field> 
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_438"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_44" model="account.account.template">
      <field name="name">BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE</field>
      <field name="code">44</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_441" model="account.account.template">
      <field name="name">Impozitul pe profit</field>
      <field name="code">441</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4411" model="account.account.template">
      <field name="name">Impozitul pe profit</field>
      <field name="code">4411</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_441"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4418" model="account.account.template">
      <field name="name">Impozitul pe venit</field>
      <field name="code">4418</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_441"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_442" model="account.account.template">
      <field name="name">Taxa pe valoarea adaugata</field>
      <field name="code">442</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4423" model="account.account.template">
      <field name="name">TVA de plata</field>
      <field name="code">4423</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_442"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4424" model="account.account.template">
      <field name="name">TVA de recuperat</field>
      <field name="code">4424</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_442"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4426" model="account.account.template">
      <field name="name">TVA deductibila</field>
      <field name="code">4426</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_442"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4427" model="account.account.template">
      <field name="name">TVA colectata</field>
      <field name="code">4427</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_442"/>
      <field name="reconcile" eval="True"/>
    </record>
    <record id="pcg_4428" model="account.account.template">
      <field name="name">TVA neexigibila</field>
      <field name="code">4428</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_442"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_444" model="account.account.template">
      <field name="name">Impozitul pe venituri de natura salariilor</field>
      <field name="code">444</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_445" model="account.account.template">
      <field name="name">Subventii</field>
      <field name="code">445</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4451" model="account.account.template">
      <field name="name">Subventii guvernamentale</field>
      <field name="code">4451</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_445"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4452" model="account.account.template">
      <field name="name">Imprumuturi nerambursabile cu caracter de subventii</field>
      <field name="code">4452</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_445"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4458" model="account.account.template">
      <field name="name">Alte sume primite cu caracter de subventii</field>
      <field name="code">4458</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_445"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_446" model="account.account.template">
      <field name="name">Alte impozite,taxe si varsaminte asimilate</field>
      <field name="code">446</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_447" model="account.account.template">
      <field name="name">Fonduri speciale - taxe si varsaminte asimilate</field>
      <field name="code">447</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_448" model="account.account.template">
      <field name="name">Alte datorii si creante cu bugetul statului</field>
      <field name="code">448</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_44"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4481" model="account.account.template">
      <field name="name">Alte datorii fata de bugetul statului</field>
      <field name="code">4481</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_448"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4482" model="account.account.template">
      <field name="name">Alte creante privind bugetul statului</field>
      <field name="code">4482</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_448"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_45" model="account.account.template">
      <field name="name">GRUP SI ACTIONARI / ASOCIATI</field>
      <field name="code">45</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_451" model="account.account.template">
      <field name="name">Decontari intre entitatile afiliate</field>
      <field name="code">451</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4511" model="account.account.template">
      <field name="name">Decontari intre entitatile afiliate</field>
      <field name="code">4511</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_451"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4518" model="account.account.template">
      <field name="name">Dobanzi aferente decontarilor intre entitatile afiliate</field>
      <field name="code">4518</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_451"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_453" model="account.account.template">
      <field name="name">Decontari privind interesele de participare</field>
      <field name="code">453</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4531" model="account.account.template">
      <field name="name">Decontari privind interesele de participare</field>
      <field name="code">4531</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_451"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4538" model="account.account.template">
      <field name="name">Dobanzi aferente decontarilor privind interesele de participare</field>
      <field name="code">4538</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_451"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_455" model="account.account.template">
      <field name="name">Sume datorate actionarilor/asociatilor</field>
      <field name="code">455</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4551" model="account.account.template">
      <field name="name">Actionari/asociati - conturi curente</field>
      <field name="code">4551</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_455"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4558" model="account.account.template">
      <field name="name">Actionari/asociati dobanzi la conturi curente</field>
      <field name="type">receivable</field>
      <field name="code">4558</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_455"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_456" model="account.account.template">
      <field name="name">Decontari cu actionarii/asociatii privind capitalul</field>
      <field name="code">456</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_457" model="account.account.template">
      <field name="name">Dividende de plata</field>
      <field name="code">457</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_458" model="account.account.template">
      <field name="name">Decontari din operatii in participare</field>
      <field name="code">458</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_45"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4581" model="account.account.template">
      <field name="name">Decontari din operatii in participare - activ</field>
      <field name="code">4581</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_4582" model="account.account.template">
      <field name="name">Decontari din operatii in participare - pasiv</field>
      <field name="code">4582</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_458"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_46" model="account.account.template">
      <field name="name">DEBITORI SI CREDITORI DIVERSI</field>
      <field name="code">46</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_461" model="account.account.template">
      <field name="name">Debitori diversi</field>
      <field name="code">461</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_46"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_462" model="account.account.template">
      <field name="name">Creditori diversi</field>
      <field name="code">462</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_46"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_47" model="account.account.template">
      <field name="name">CONTURI DE REGULARIZARE SI ASIMILATE</field>
      <field name="code">47</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_471" model="account.account.template">
      <field name="name">Cheltuieli integistrate in avans</field>
      <field name="code">471</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_472" model="account.account.template">
      <field name="name">Venituri inregistrate in avans</field>
      <field name="code">472</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_473" model="account.account.template">
      <field name="name">Decontari din operatiuni in curs de clarificare</field>
      <field name="code">473</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_47"/>
      <field name="reconcile" eval="True"/>
    </record>
    
    <record id="pcg_475" model="account.account.template">
      <field name="name">Subventii pentru investitii</field>
      <field name="code">475</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_47"/>
    </record>
    
    <record id="pcg_4751" model="account.account.template">
      <field name="name">Subventii guvernamentale pentru investitii</field>
      <field name="code">4751</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_475"/>
      <field name="reconcile" eval="True"/>
    </record>
    
     <record id="pcg_4752" model="account.account.template">
      <field name="name">Imprumuturi nerambursabile cu caracter de subventii pentru investitii</field>
      <field name="code">4752</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_475"/>
      <field name="reconcile" eval="True"/>
    </record>
    
     <record id="pcg_4753" model="account.account.template">
      <field name="name">Donatii pentru investitii</field>
      <field name="code">4753</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_475"/>
      <field name="reconcile" eval="True"/>
    </record>
    
    <record id="pcg_4754" model="account.account.template">
      <field name="name">Plusuri de inventar de natura imobilizarilor</field>
      <field name="code">4754</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_475"/>
      <field name="reconcile" eval="True"/>
    </record>
    
     <record id="pcg_4758" model="account.account.template">
      <field name="name">Alte sume primite cu caracter de subventii pentru investitii</field>
      <field name="code">4758</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_475"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_48" model="account.account.template">
      <field name="name">DECONTARI IN CADRUL UNITATII</field>
      <field name="code">48</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>    

    <record id="pcg_481" model="account.account.template">
      <field name="name">Decontari intre unitati si subunitati</field>
      <field name="code">481</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_48"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_482" model="account.account.template">
      <field name="name">Decontari intre subunitati</field>
      <field name="code">482</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_48"/>
      <field name="reconcile" eval="True"/>
    </record>


    <record id="pcg_49" model="account.account.template">
      <field name="name">AJUSTARI PENTRU DEPRECIEREA CREANTELOR</field>
      <field name="code">49</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_4"/>
    </record>

    <record id="pcg_491" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea creantelor - clienti</field>
      <field name="code">491</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_49"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_495" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii</field>
      <field name="code">495</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_49"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_496" model="account.account.template">
      <field name="name">Ajustari pentru deprecierea creantelor - debitori diversi</field>
      <field name="code">496</field>
      <field name="type">receivable</field>
      <field name="user_type" ref="account.data_account_type_receivable"/>
      <field name="parent_id" ref="pcg_49"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_Clasa_5" model="account.account.template">
      <field name="name">CONTURI DE TREZORERIE</field>
      <field name="code">Clasa 5</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasele_1_5"/>
    </record>

    <record id="pcg_50" model="account.account.template">
      <field name="name">INVESTITII PE TERMEN SCURT</field>
      <field name="code">50</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_5"/>
    </record>

    <record id="pcg_501" model="account.account.template">
      <field name="name">Actiuni detinute la entitatile afiliate</field>
      <field name="code">501</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_505" model="account.account.template">
      <field name="name">Obligatiuni emise si rascumparate</field>
      <field name="code">505</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_506" model="account.account.template">
      <field name="name">Obligatiuni</field>
      <field name="code">506</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_508" model="account.account.template">
      <field name="name">Alte investitii pe termen scurt si creante asimilate</field>
      <field name="code">508</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_5081" model="account.account.template">
      <field name="name">Alte titluri de plasament</field>
      <field name="code">5081</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_508"/>
    </record>

    <record id="pcg_5088" model="account.account.template">
      <field name="name">Dobanzi la obligatiuni si alte titluri de plasament</field>
      <field name="code">5088</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_508"/>
    </record>

    <record id="pcg_509" model="account.account.template">
      <field name="name">Varsaminte de efctuat pentru investitiile pe termen scurt</field>
      <field name="code">509</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_50"/>
    </record>

    <record id="pcg_5091" model="account.account.template">
      <field name="name">Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate</field>
      <field name="code">5091</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_509"/>
    </record>

    <record id="pcg_5092" model="account.account.template">
      <field name="name">Varsaminte de efctuat pentru alte investitii pe termen scurt</field>
      <field name="code">5092</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_509"/>
    </record>

    <record id="pcg_51" model="account.account.template">
      <field name="name">CONTURI LA BANCI</field>
      <field name="code">51</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_5"/>
    </record>

    <record id="pcg_511" model="account.account.template">
      <field name="name">Valori de incasat</field>
      <field name="code">511</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_5112" model="account.account.template">
      <field name="name">Cecuri de incasat</field>
      <field name="code">5112</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_511"/>
    </record>

    <record id="pcg_5113" model="account.account.template">
      <field name="name">Efecte de incasat</field>
      <field name="code">5113</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_511"/>
    </record>

    <record id="pcg_5114" model="account.account.template">
      <field name="name">Efecte remise spre scontare</field>
      <field name="code">5114</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_511"/>
    </record>

    <record id="ro_pcg_cash" model="account.account.template">
      <field name="name">Conturi curente la banci</field>
      <field name="code">512</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="note">Se creeaza cate un cont pentru fiecare cont bancar</field>
      <field name="parent_id" ref="pcg_51"/>
    </record>


    <record id="pcg_5121" model="account.account.template">
      <field name="name">Conturi la banci in lei</field>
      <field name="code">5121</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="ro_pcg_cash"/>
    </record>


    <record id="pcg_5124" model="account.account.template">
      <field name="name">Conturi la banci in valuta</field>
      <field name="code">5124</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="ro_pcg_cash"/>
    </record>

    <record id="pcg_5125" model="account.account.template">
      <field name="name">Sume in curs de decontare</field>
      <field name="code">5125</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="ro_pcg_cash"/>
    </record>

    <record id="pcg_518" model="account.account.template">
      <field name="name">Dobanzi</field>
      <field name="code">518</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_5186" model="account.account.template">
      <field name="name">Dobanzi de platit</field>
      <field name="code">5186</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_518"/>
    </record>

    <record id="pcg_5187" model="account.account.template">
      <field name="name">Dobanzi de incasat</field>
      <field name="code">5187</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_518"/>
    </record>

    <record id="pcg_519" model="account.account.template">
      <field name="name">Credite bancare pe termen scurt</field>
      <field name="code">519</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_51"/>
    </record>

    <record id="pcg_5191" model="account.account.template">
      <field name="name">Credite bancare pe termen scurt</field>
      <field name="code">5191</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5192" model="account.account.template">
      <field name="name">Credite bancare pe termen scurt nerambursate la scadenta</field>
      <field name="code">5192</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5193" model="account.account.template">
      <field name="name">Credite externe guvernamentale</field>
      <field name="code">5193</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5194" model="account.account.template">
      <field name="name">Credite externe garantate de stat</field>
      <field name="code">5194</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5195" model="account.account.template">
      <field name="name">Credite externe garantate de banci</field>
      <field name="code">5195</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5196" model="account.account.template">
      <field name="name">Credite de la trezoreria statului</field>
      <field name="code">5196</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5197" model="account.account.template">
      <field name="name">Credite interne garantate de stat</field>
      <field name="code">5197</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_5198" model="account.account.template">
      <field name="name">Dobanzi aferente creditelor pe termen scurt</field>
      <field name="code">5198</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_519"/>
    </record>

    <record id="pcg_53" model="account.account.template">
      <field name="name">CASA</field>
      <field name="code">53</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_5"/>
    </record>

    <record id="pcg_531" model="account.account.template">
      <field name="name">Casa</field>
      <field name="code">531</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_53"/>
    </record>

    <record id="pcg_5311" model="account.account.template">
      <field name="name">Casa in lei</field>
      <field name="code">5311</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_531"/>
    </record>

    <record id="pcg_5314" model="account.account.template">
      <field name="name">Casa in valuta</field>
      <field name="code">5314</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_531"/>
    </record>

    <record id="pcg_532" model="account.account.template">
      <field name="name">Alte valori</field>
      <field name="code">532</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_53"/>
    </record>

    <record id="pcg_5321" model="account.account.template">
      <field name="name">Timbre fiscale si postale</field>
      <field name="code">5321</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_532"/>
    </record>

    <record id="pcg_5322" model="account.account.template">
      <field name="name">Bilete de tratament si odihna</field>
      <field name="code">5322</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_532"/>
    </record>

    <record id="pcg_5323" model="account.account.template">
      <field name="name">Tichete si bilete de calatorie</field>
      <field name="code">5323</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_532"/>
    </record>

    <record id="pcg_5328" model="account.account.template">
      <field name="name">Alte valori</field>
      <field name="code">5328</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_532"/>
    </record>

    <record id="pcg_54" model="account.account.template">
      <field name="name">ACREDITIVE</field>
      <field name="code">54</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_5"/>
    </record>

    <record id="pcg_541" model="account.account.template">
      <field name="name">Acreditive</field>
      <field name="code">541</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_54"/>
    </record>

    <record id="pcg_5411" model="account.account.template">
      <field name="name">Acreditive in lei</field>
      <field name="code">5411</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_541"/>
    </record>

    <record id="pcg_5412" model="account.account.template">
      <field name="name">Acreditive in valuta</field>
      <field name="code">5412</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_541"/>
    </record>

    <record id="pcg_542" model="account.account.template">
      <field name="name">Avansuri de trezorerie</field>
      <field name="code">542</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_active"/>
      <field name="parent_id" ref="pcg_54"/>
      <field name="note">in acest cont vor fi evidentiate si sumele acordate prin sistemul de carduri</field>
    </record>

    <record id="pcg_58" model="account.account.template">
      <field name="name">VIRAMENTE INTERNE</field>
      <field name="code">58</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_5"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_581" model="account.account.template">
      <field name="name">Viramente interne</field>
      <field name="code">581</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_bifunctional"/>
      <field name="parent_id" ref="pcg_58"/>
      <field name="reconcile" eval="True"/>
    </record>

    <record id="pcg_59" model="account.account.template">
      <field name="name">AJUSTARI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE</field>
      <field name="code">59</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_5"/>
    </record>

    <record id="pcg_591" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate</field>
      <field name="code">591</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_59"/>
    </record>

    <record id="pcg_595" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate</field>
      <field name="code">595</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_59"/>
    </record>

    <record id="pcg_596" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a obligatiunilor</field>
      <field name="code">596</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_59"/>
    </record>

    <record id="pcg_598" model="account.account.template">
      <field name="name">Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate</field>
      <field name="code">598</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_passive"/>
      <field name="parent_id" ref="pcg_59"/>
    </record>

    <record id="pcg_Clasele_6_si_7" model="account.account.template">
      <field name="name">Conturile de venituri si cheltuieli</field>
      <field name="code">Clasele 6 si 7</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_1financiare"/>
    </record>

    <record id="pcg_Clasa_6" model="account.account.template">
      <field name="name">CONTURI DE CHELTUIELI</field>
      <field name="code">Clasa 6</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasele_6_si_7"/>
    </record>

    <record id="pcg_60" model="account.account.template">
      <field name="name">CHELTUIELI PRIVIND STOCURILE</field>
      <field name="code">60</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_601" model="account.account.template">
      <field name="name">Cheltuieli cu materiile prime</field>
      <field name="code">601</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_602" model="account.account.template">
      <field name="name">Cheltuieli cu materialele consumabile</field>
      <field name="code">602</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_6021" model="account.account.template">
      <field name="name">Cheltuieli cu materiale auxiliare</field>
      <field name="code">6021</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_6022" model="account.account.template">
      <field name="name">Cheltuieli privind combustibilul</field>
      <field name="code">6022</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_6023" model="account.account.template">
      <field name="name">Cheltuieli privind materialele pentru ambalat</field>
      <field name="code">6023</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_6024" model="account.account.template">
      <field name="name">Cheltuieli privind piesele de schimb</field>
      <field name="code">6024</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_6025" model="account.account.template">
      <field name="name">Cheltuieli privind semintele si materialele de plantat</field>
      <field name="code">6025</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_6026" model="account.account.template">
      <field name="name">Cheltuieli privind furajele</field>
      <field name="code">6026</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_6028" model="account.account.template">
      <field name="name">Cheltuieli privind alte materiale consumabile</field>
      <field name="code">6028</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_602"/>
    </record>

    <record id="pcg_603" model="account.account.template">
      <field name="name">Cheltuieli privind materialele de natura obiectelor de inventar</field>
      <field name="code">603</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_604" model="account.account.template">
      <field name="name">Cheltuieli privind materialele nestocate</field>
      <field name="code">604</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_605" model="account.account.template">
      <field name="name">Cheltuieli privind energia si apa</field>
      <field name="code">605</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_606" model="account.account.template">
      <field name="name">Cheltuieli privind animalele si pasarile</field>
      <field name="code">606</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="ro_pcg_expense" model="account.account.template">
      <field name="name">Cheltuieli privind marfurile</field>
      <field name="code">607</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_60"/>
    </record>

    <record id="pcg_608" model="account.account.template">
      <field name="name">Cheltuieli privind ambalajele</field>
      <field name="code">608</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_60"/>
    </record>
    
    <record id="pcg609" model="account.account.template">
      <field name="name">Reduceri comerciale primite</field>
      <field name="code">609</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_60"/>
    </record>
    
    <record id="pcg_61" model="account.account.template">
      <field name="name">CHELTUIELI CU LUCRARIRE SI SERVICIILE EXECUTATE DE TERTI</field>
      <field name="code">61</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_611" model="account.account.template">
      <field name="name">Cheltuieli cu intretinerile si reparatiile</field>
      <field name="code">611</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_612" model="account.account.template">
      <field name="name">Cheltuieli cu redeventele, locatiile de gestiune si chiriile</field>
      <field name="code">612</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_613" model="account.account.template">
      <field name="name">Cheltuieli cu primele de asigurare</field>
      <field name="code">613</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_614" model="account.account.template">
      <field name="name">Cheltuieli cu studiile si cercetarile</field>
      <field name="code">614</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_61"/>
    </record>

    <record id="pcg_62" model="account.account.template">
      <field name="name">CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI</field>
      <field name="code">62</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_621" model="account.account.template">
      <field name="name">Cheltuieli cu colaboratorii</field>
      <field name="code">621</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_62"/>
    </record>


    <record id="pcg_622" model="account.account.template">
      <field name="name">Cheltuieli privind comisioanele si onorariile</field>
      <field name="code">622</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_623" model="account.account.template">
      <field name="name">Cheltuieli de protocol, reclama si publicitate</field>
      <field name="code">623</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_624" model="account.account.template">
      <field name="name">Cheltuieli cu transportul de bunuri si personal</field>
      <field name="code">624</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_625" model="account.account.template">
      <field name="name">Cheltuieli cu deplasari, detasari si transferari</field>
      <field name="code">625</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_626" model="account.account.template">
      <field name="name">Cheltuieli postale si taxe de telecomunicatii</field>
      <field name="code">626</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_627" model="account.account.template">
      <field name="name">Cheltuieli cu serviciile bancare si asimilate</field>
      <field name="code">627</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_628" model="account.account.template">
      <field name="name">Alte cheltuieli cu serviciile executate de terti</field>
      <field name="code">628</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_62"/>
    </record>

    <record id="pcg_63" model="account.account.template">
      <field name="name">Cheltuieli cu alte impozite, taxe si varsaminte asimilate</field>
      <field name="code">63</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_635" model="account.account.template">
      <field name="name">Cheltuieli cu alte impozite, taxe si varsaminte asimilate</field>
      <field name="code">635</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_63"/>
    </record>

    <record id="pcg_64" model="account.account.template">
      <field name="name">CHELTUIELI CU PERSONALUL</field>
      <field name="code">64</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_641" model="account.account.template">
      <field name="name">Cheltuieli cu salariile personalului</field>
      <field name="code">641</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_642" model="account.account.template">
      <field name="name">Cheltuieli cu tichetele de masa acordate salariatilor</field>
      <field name="code">642</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_643" model="account.account.template">
      <field name="name">Cheltuieli cu primele reprezentand participarea personalului la profit</field>
      <field name="code">643</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_64"/>
    </record>
    
    <record id="pcg_644" model="account.account.template">
      <field name="name">Cheltuieli cu renumerarea in instrumente de capitaluri proprii</field>
      <field name="code">644</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_64"/>
    </record>
    
    <record id="pcg_645" model="account.account.template">
      <field name="name">Cheltuieli privind asigurarile si protectia sociala</field>
      <field name="code">645</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_64"/>
    </record>

    <record id="pcg_6451" model="account.account.template">
      <field name="name">Contributia unitatii la asigurarile sociale</field>
      <field name="code">6451</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6452" model="account.account.template">
      <field name="name">Contributia unitatii pentru ajutorul de somaj</field>
      <field name="code">6452</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6453" model="account.account.template">
      <field name="name">Contributia angajatorului pentru asigurarile sociale de sanatate</field>
      <field name="code">6453</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6454" model="account.account.template">
      <field name="name">Contributia unitatii la fondul de garantare</field>
      <field name="code">6454</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6455" model="account.account.template">
      <field name="name">Contributia unitatii la fondul de concedii medicale</field>
      <field name="code">6455</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6456" model="account.account.template">
      <field name="name">Contributia unitatii la schemele de pensii facultative</field>
      <field name="code">6456</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_6457" model="account.account.template">
      <field name="name">Contributia unitatii la primele de asigurare voluntara de sanatate</field>
      <field name="code">6457</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_645"/>
    </record>
    
    <record id="pcg_6458" model="account.account.template">
      <field name="name">Alte cheltuieli privind asigurarile si protectia sociala</field>
      <field name="code">6458</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_645"/>
    </record>

    <record id="pcg_65" model="account.account.template">
      <field name="name">Alte cheltuieli de exploatare</field>
      <field name="code">65</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_652" model="account.account.template">
      <field name="name">Cheltuieli cu protectia mediului inconjurator</field>
      <field name="code">652</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_65"/>
    </record>
    
    <record id="pcg_654" model="account.account.template">
      <field name="name">Pierderi din creante si debitori diversi</field>
      <field name="code">654</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_658" model="account.account.template">
      <field name="name">Alte cheltuieli de exploatare</field>
      <field name="code">658</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_65"/>
    </record>

    <record id="pcg_6581" model="account.account.template">
      <field name="name">Despagubiri, amenzi si penalitati</field>
      <field name="code">6581</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_658"/>
    </record>

    <record id="pcg_6582" model="account.account.template">
      <field name="name">Donatii si subventii acordate</field>
      <field name="code">6582</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_658"/>
    </record>

    <record id="pcg_6583" model="account.account.template">
      <field name="name">Cheltuieli privind activele cedate si alte operatii de capital</field>
      <field name="code">6583</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_658"/>
    </record>

    <record id="pcg_6588" model="account.account.template">
      <field name="name">Alte cheltuieli de exploatare</field>
      <field name="code">6588</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_658"/>
    </record>

    <record id="pcg_66" model="account.account.template">
      <field name="name">CHELTUIELI FINANCIARE</field>
      <field name="code">66</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_663" model="account.account.template">
      <field name="name">Pierderi din creante legate de participatii</field>
      <field name="code">663</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_664" model="account.account.template">
      <field name="name">Cheltuieli privind investitiile financiare cedate</field>
      <field name="code">664</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_6641" model="account.account.template">
      <field name="name">Cheltuieli privind imobilizarile financiare cedate</field>
      <field name="code">6641</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_664"/>
    </record>

    <record id="pcg_6642" model="account.account.template">
      <field name="name">Pierderi din investitiile pe termen scurt cedate</field>
      <field name="code">6642</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_664"/>
    </record>

    <record id="pcg_665" model="account.account.template">
      <field name="name">Cheltuieli din diferente de curs valutar</field>
      <field name="code">665</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_666" model="account.account.template">
      <field name="name">Cheltuieli privind dobanzile</field>
      <field name="code">666</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_667" model="account.account.template">
      <field name="name">Cheltuieli privind sconturile acordate</field>
      <field name="code">667</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_668" model="account.account.template">
      <field name="name">Alte cheltuieli financiare</field>
      <field name="code">668</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_66"/>
    </record>

    <record id="pcg_67" model="account.account.template">
      <field name="name">CHELTUIELI EXTRAORDINARE</field>
      <field name="code">67</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_671" model="account.account.template">
      <field name="name">Cheltuieli privind calamitatile si alte evenimente extraordinare</field>
      <field name="code">671</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_67"/>
    </record>

    <record id="pcg_68" model="account.account.template">
      <field name="name">CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTARILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE</field>
      <field name="code">68</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_681" model="account.account.template">
      <field name="name">Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere</field>
      <field name="code">681</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_68"/>
    </record>

    <record id="pcg_6811" model="account.account.template">
      <field name="name">Cheltuieli de exploatare privind amortizarea imobilizarilor</field>
      <field name="code">6811</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_6812" model="account.account.template">
      <field name="name">Cheltuieli de exploatare privind provizioanele</field>
      <field name="code">6812</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_6813" model="account.account.template">
      <field name="name">Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor</field>
      <field name="code">6813</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_6814" model="account.account.template">
      <field name="name">Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante</field>
      <field name="code">6814</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_681"/>
    </record>

    <record id="pcg_686" model="account.account.template">
      <field name="name">Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare</field>
      <field name="code">686</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_68"/>
    </record>

    <record id="pcg_6863" model="account.account.template">
      <field name="name">Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare</field>
      <field name="code">6863</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_686"/>
    </record>

    <record id="pcg_6864" model="account.account.template">
      <field name="name">Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante</field>
      <field name="code">6864</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_686"/>
    </record>

    <record id="pcg_6868" model="account.account.template">
      <field name="name">Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor</field>
      <field name="code">6868</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_686"/>
    </record>

    <record id="pcg_69" model="account.account.template">
      <field name="name">CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE</field>
      <field name="code">69</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_6"/>
    </record>

    <record id="pcg_691" model="account.account.template">
      <field name="name">Impozitul pe profit</field>
      <field name="code">691</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_69"/>
    </record>

    <record id="pcg_698" model="account.account.template">
      <field name="name">Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus</field>
      <field name="code">698</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="note">Se utilizeaza conform reglementarilor legale</field>
      <field name="parent_id" ref="pcg_69"/>
    </record>

    <record id="pcg_Clasa_7" model="account.account.template">
      <field name="name">CONTURI DE VENITURI</field>
      <field name="code">Clasa 7</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasele_6_si_7"/>
    </record>

    <record id="pcg_70" model="account.account.template">
      <field name="name">CIFRA DE AFACERI NETA</field>
      <field name="code">70</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_7"/>
    </record>

    <record id="pcg_701" model="account.account.template">
      <field name="name">Venituri din vanzarea produselor finite</field>
      <field name="code">701</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_702" model="account.account.template">
      <field name="name">Venituri din vanzarea semifabricatelor</field>
      <field name="code">702</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_703" model="account.account.template">
      <field name="name">Venituri din vanzarea produselor reziduale</field>
      <field name="code">703</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_704" model="account.account.template">
      <field name="name">Venituri din lucrari executate si servicii prestate</field>
      <field name="code">704</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_705" model="account.account.template">
      <field name="name">Venituri din studii si cercetari</field>
      <field name="code">705</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_706" model="account.account.template">
      <field name="name">Venituri din redevente, locatii de gestiune si chirii</field>
      <field name="code">706</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="ro_pcg_sale" model="account.account.template">
      <field name="name">Venituri din vanzarea marfurilor</field>
      <field name="code">707</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="note">707-607 = adaosul comercial</field>
      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_708" model="account.account.template">
      <field name="name">Venituri din activitati diverse</field>
      <field name="code">708</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_709" model="account.account.template">
      <field name="name">Reduceri comerciale acordate</field>
      <field name="code">709</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_expense"/>
      <field name="parent_id" ref="pcg_70"/>
    </record>

    <record id="pcg_71" model="account.account.template">
      <field name="name">Venituri aferente costului productiei in curs de executie</field>
      <field name="code">71</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_7"/>
    </record>

    <record id="pcg_711" model="account.account.template">
      <field name="name">Venituri aferente costurilor stocurilor de produse</field>
      <field name="code">711</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_71"/>
    </record>

    <record id="pcg_712" model="account.account.template">
      <field name="name">Venituri aferente costurilor serviciilor in curs de executie</field>
      <field name="code">712</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_71"/>
    </record>

    <record id="pcg_72" model="account.account.template">
      <field name="name">Venituri din productia de imobilizari</field>
      <field name="code">72</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_7"/>
    </record>

    <record id="pcg_721" model="account.account.template">
      <field name="name">Venituri din productia de imobilizari necorporale</field>
      <field name="code">721</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_72"/>
    </record>

    <record id="pcg_722" model="account.account.template">
      <field name="name">Venituri din productia de imobilizari corporale</field>
      <field name="code">722</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_72"/>
    </record>

    <record id="pcg_74" model="account.account.template">
      <field name="name">VENITURI DIN SUBVENTII DE EXPLOATARE</field>
      <field name="code">74</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_7"/>
    </record>

    <record id="pcg_741" model="account.account.template">
      <field name="name">Venituri din subventii de exploatare</field>
      <field name="code">741</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_74"/>
    </record>

    <record id="pcg_7411" model="account.account.template">
      <field name="name">Venituri din subventii de exploatare aferente cifrei de afaceri</field>
      <field name="code">7411</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="note">Se ia in calcul la determinarea cifrei de afaceri</field>
      <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7412" model="account.account.template">
      <field name="name">Venituri din subventii de exploatare pentru materii prime si materiale consumabile </field>
      <field name="code">7412</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7413" model="account.account.template">
      <field name="name">Venituri din subventii de exploatare pentru alte cheltuieli externe</field>
      <field name="code">7413</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7414" model="account.account.template">
      <field name="name">Venituri din subventii de exploatare pentru plata personalului</field>
      <field name="code">7414</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7415" model="account.account.template">
      <field name="name">Venituri din subventii de exploatare pentru asigurari si protectie sociala</field>
      <field name="code">7415</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7416" model="account.account.template">
      <field name="name">Venituri din subventii de exploatare pentru alte cheltuieli de exploatare</field>
      <field name="code">7416</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7417" model="account.account.template">
      <field name="name">Venituri din subventii de exploatare aferente altor venituri</field>
      <field name="code">7417</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_7418" model="account.account.template">
      <field name="name">Venituri din subventii de exploatare pentru dobanda datorata</field>
      <field name="code">7418</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_741"/>
    </record>

    <record id="pcg_75" model="account.account.template">
      <field name="name">ALTE VENITURI DIN EXPLOATARE</field>
      <field name="code">75</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_7"/>
    </record>

    <record id="pcg_754" model="account.account.template">
      <field name="name">Venituri din creante reactivate si debitori diversi</field>
      <field name="code">754</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_758" model="account.account.template">
      <field name="name">Alte venituri din exploatare</field>
      <field name="code">758</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_75"/>
    </record>

    <record id="pcg_7581" model="account.account.template">
      <field name="name">Venituri din despagubiri, amenzi si penalitati</field>
      <field name="code">7581</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_758"/>
    </record>

    <record id="pcg_7582" model="account.account.template">
      <field name="name">Venituri din donatii si subventii primite</field>
      <field name="code">7582</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_758"/>
    </record>

    <record id="pcg_7583" model="account.account.template">
      <field name="name">Venituri din vanzarea activelor si alte operatii de capital</field>
      <field name="code">7583</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_758"/>
    </record>

    <record id="pcg_7584" model="account.account.template">
      <field name="name">Venituri din subventii pentru investitii</field>
      <field name="code">7584</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_758"/>
    </record>

    <record id="pcg_7588" model="account.account.template">
      <field name="name">Alte venituri din exploatare</field>
      <field name="code">7588</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_758"/>
    </record>

    <record id="pcg_76" model="account.account.template">
      <field name="name">VENITURI FINANCIARE</field>
      <field name="code">76</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_7"/>
    </record>

    <record id="pcg_761" model="account.account.template">
      <field name="name">Venituri din imobilizari financiare</field>
      <field name="code">761</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_7611" model="account.account.template">
      <field name="name">Venituri din actiuni detinute la entitatile afiliate</field>
      <field name="code">7611</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_761"/>
    </record>

    <record id="pcg_7613" model="account.account.template">
      <field name="name">Venituri din interese de participare</field>
      <field name="code">7613</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_761"/>
    </record>

    <record id="pcg_762" model="account.account.template">
      <field name="name">Venituri din investitii financiare pe termen scurt</field>
      <field name="code">762</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_763" model="account.account.template">
      <field name="name">Venituri din creante imobilizate</field>
      <field name="code">763</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_764" model="account.account.template">
      <field name="name">Venituri din investitii financiare cedate</field>
      <field name="code">764</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_7641" model="account.account.template">
      <field name="name">Venituri din imobilizari financiare cedate</field>
      <field name="code">7641</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_764"/>
    </record>

    <record id="pcg_7642" model="account.account.template">
      <field name="name">Castiguri din investitii pe termen scurt cedate</field>
      <field name="code">7642</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_764"/>
    </record>

    <record id="pcg_765" model="account.account.template">
      <field name="name">Venituri din diferente de curs valutar</field>
      <field name="code">765</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_766" model="account.account.template">
      <field name="name">Venituri din dobanzi</field>
      <field name="code">766</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_767" model="account.account.template">
      <field name="name">Venituri din sconturi obtinute</field>
      <field name="code">767</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="note">(contrepartie 667)</field>
      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_768" model="account.account.template">
      <field name="name">Alte venituri financiare</field>
      <field name="code">768</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_76"/>
    </record>

    <record id="pcg_77" model="account.account.template">
      <field name="name">VENITURI EXTRAORDINARE</field>
      <field name="code">77</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_7"/>
    </record>

    <record id="pcg_771" model="account.account.template">
      <field name="name">Venituri din subventii pentru evenimente extraordinare si altele similare</field>
      <field name="code">771</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_77"/>
    </record>

    <record id="pcg_78" model="account.account.template">
      <field name="name">VENITURI DIN PROVIZIOANE SI AJUSTARI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE </field>
      <field name="code">78</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_7"/>
    </record>

    <record id="pcg_781" model="account.account.template">
      <field name="name">Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare</field>
      <field name="code">781</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_78"/>
    </record>

    <record id="pcg_7812" model="account.account.template">
      <field name="name">Venituri din provizioane</field>
      <field name="code">7812</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_7813" model="account.account.template">
      <field name="name">Venituri din ajustari pentru deprecierea imobilizarilor</field>
      <field name="code">7813</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_7814" model="account.account.template">
      <field name="name">Venituri din ajustari pentru deprecierea activelor circulante </field>
      <field name="code">7814</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_7815" model="account.account.template">
      <field name="name">Venituri din fondul comercial negativ</field>
      <field name="code">7815</field>
      <field name="type">other</field>
      <field name="note">Acest cont apare numai in situatiile anuale consolidate</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_781"/>
    </record>

    <record id="pcg_786" model="account.account.template">
      <field name="name">Venituri financiare din ajustari pentru pierdere de valoare</field>
      <field name="code">786</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_78"/>
    </record>

    <record id="pcg_7863" model="account.account.template">                              
      <field name="name">Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare</field>
      <field name="code">7863</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_786"/>
    </record>

    <record id="pcg_7864" model="account.account.template">
      <field name="name">Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante</field>
      <field name="code">7864</field>
      <field name="type">other</field>
      <field name="user_type" ref="account.data_account_type_income"/>
      <field name="parent_id" ref="pcg_786"/>
    </record>

    <record id="pcg_Clasa_8" model="account.account.template">
      <field name="name">CONTURI SPECIALE</field>
      <field name="code">Clasa 8</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_8extrabilant"/>
    </record>

    <record id="pcg_80" model="account.account.template">
      <field name="name">CONTURI IN AFARA BILANTULUI</field>
      <field name="code">80</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_8"/>
    </record>

    <record id="pcg_801" model="account.account.template">
      <field name="name">Angajamente acordate</field>
      <field name="code">801</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8011" model="account.account.template">
      <field name="name">Giruri si garantii acordate</field>
      <field name="code">8011</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_801"/>
    </record>

    <record id="pcg_8018" model="account.account.template">
      <field name="name">Alte angajamente acordate </field>
      <field name="code">8018</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_801"/>
    </record>

    <record id="pcg_802" model="account.account.template">
      <field name="name">Angajamente primite</field>
      <field name="code">802</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8021" model="account.account.template">
      <field name="name">Giruri si garantii primite</field>
      <field name="code">8021</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_802"/>
    </record>

    <record id="pcg_8028" model="account.account.template">
      <field name="name">Alte angajamente primite</field>
      <field name="code">8028</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_802"/>
    </record>

    <record id="pcg_803" model="account.account.template">
      <field name="name">Alte conturi in afara bilantului</field>
      <field name="code">803</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8031" model="account.account.template">
      <field name="name">Imobilizari corporale luate cu chirie</field>
      <field name="code">8031</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8032" model="account.account.template">
      <field name="name">Valori materiale primite spre prelucrare sau reparare</field>
      <field name="code">8032</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8033" model="account.account.template">
      <field name="name">Valori materiale primite in pastrare sau custodie</field>
      <field name="code">8033</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8034" model="account.account.template">
      <field name="name">Debitori scosi din activ, urmariti in continuare</field>
      <field name="code">8034</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8035" model="account.account.template">
      <field name="name">Stocuri de natura obiectelor de inventar date in folosinta</field>
      <field name="code">8035</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8036" model="account.account.template">
      <field name="name">Redevente, locatii de gestiune, chirii si alte datorii asimilate</field>
      <field name="code">8036</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8037" model="account.account.template">
      <field name="name">Efecte scontate neajunse la scadenta</field>
      <field name="code">8037</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8038" model="account.account.template">
      <field name="name">Bunuri publice primite in administrare, concesiune si cu chirie</field>
      <field name="code">8038</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_8039" model="account.account.template">
      <field name="name">Alte valori in afara bilantului</field>
      <field name="code">8039</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_803"/>
    </record>

    <record id="pcg_804" model="account.account.template">
      <field name="name">Amortizarea aferenta gradului de neutilizare a mijloacelor fixe</field>
      <field name="code">804</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8045" model="account.account.template">
      <field name="name">Amortizarea aferenta gradului de neutilizare a mijloacelor fixe </field>
      <field name="code">8045</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_804"/>
    </record>

    <record id="pcg_805" model="account.account.template">
      <field name="name">Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta</field>
      <field name="code">805</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_8051" model="account.account.template">
      <field name="name">Dobanzi de platit</field>
      <field name="code">8051</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_805"/>
    </record>

    <record id="pcg_8052" model="account.account.template">
      <field name="name">Dobanzi de incasat</field>
      <field name="code">8052</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_805"/>
    </record>

    <record id="pcg_806" model="account.account.template">
      <field name="name">Certificate de emisii de gaze cu efect de sera</field>
      <field name="code">806</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_807" model="account.account.template">
      <field name="name">Active contingente</field>
      <field name="code">807</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_808" model="account.account.template">
      <field name="name">Datorii contingente</field>
      <field name="code">808</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_80"/>
    </record>

    <record id="pcg_89" model="account.account.template">
      <field name="name">Bilant</field>
      <field name="code">89</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_8"/>
    </record>

    <record id="pcg_891" model="account.account.template">
      <field name="name">Bilant de deschidere</field>
      <field name="code">891</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_89"/>
    </record>

    <record id="pcg_892" model="account.account.template">
      <field name="name">Bilant de inchidere</field>
      <field name="code">892</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_89"/>
    </record>
	
	<record id="pcg_Clasa_9" model="account.account.template">
      <field name="name">CONTURI DE GESTIUNE</field>
      <field name="code">Clasa 9</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_8extrabilant"/>
    </record>

    <record id="pcg_90" model="account.account.template">
      <field name="name">DECONTARI INTERNE</field>
      <field name="code">90</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_9"/>
    </record>

    <record id="pcg_901" model="account.account.template">
      <field name="name">Decontari interne privind cheltuielile</field>
      <field name="code">901</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_90"/>
    </record>
    
    <record id="pcg_902" model="account.account.template">
      <field name="name">Decontari interne privind productia obtinuta</field>
      <field name="code">902</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_90"/>
    </record>
    
    <record id="pcg_903" model="account.account.template">
      <field name="name">Decontari interne privind diferentele de pret</field>
      <field name="code">903</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_90"/>
    </record>
    
    <record id="pcg_92" model="account.account.template">
      <field name="name">CONTURI DE CALCULATIE</field>
      <field name="code">92</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_9"/>
    </record>

	<record id="pcg_921" model="account.account.template">
      <field name="name">Cheltuielile activitatii de baza</field>
      <field name="code">921</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_92"/>
    </record>
    
    <record id="pcg_922" model="account.account.template">
      <field name="name">Cheltuielile activitatilor auxiliare</field>
      <field name="code">922</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_92"/>
    </record>
    
    <record id="pcg_923" model="account.account.template">
      <field name="name">Cheltuieli indirecte de productie</field>
      <field name="code">923</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_92"/>
    </record>
    
    <record id="pcg_924" model="account.account.template">
      <field name="name">Cheltuieli generale de administratie</field>
      <field name="code">924</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_92"/>
    </record>
    
    <record id="pcg_925" model="account.account.template">
      <field name="name">Cheltuieli de desfacere</field>
      <field name="code">925</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_92"/>
    </record>
    
    <record id="pcg_93" model="account.account.template">
      <field name="name">COSTUL PRODUCTIEI</field>
      <field name="code">93</field>
      <field name="type">view</field>
      <field name="user_type" ref="account.data_account_type_view"/>
      <field name="parent_id" ref="pcg_Clasa_9"/>
    </record>

	<record id="pcg_931" model="account.account.template">
      <field name="name">Costul productiei obtinute</field>
      <field name="code">931</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_93"/>
    </record>
    
	<record id="pcg_933" model="account.account.template">
      <field name="name">Costul productiei de executie</field>
      <field name="code">933</field>
      <field name="type">other</field>
      <field name="user_type" ref="account_type_special"/>
      <field name="parent_id" ref="pcg_93"/>
    </record>
    
    	<!-- Chart template -->
		<record id="romania_chart_template" model="account.chart.template">
		<field name="name">Romania - Chart of Accounts</field>
		<field name="account_root_id" ref="pcg_0"/>
		<field name="tax_code_root_id" ref="vat_code_tax"/>
		<field name="bank_account_view_id" ref="ro_pcg_cash"/>
		<field name="property_account_receivable" ref="ro_pcg_recv"/> <!-- 4111 -->
	    <field name="property_account_payable" ref="ro_pcg_pay"/> <!-- 4011 -->
	    <field name="property_account_expense_categ" ref="ro_pcg_expense"/> <!-- 607 --> 
        <field name="property_account_income_categ" ref="ro_pcg_sale"/> <!-- 707 -->
		    
		</record>
		
        <record id="romania_chart_template_value" model="ir.values">
            <field name="name">Romania - Chart of Accounts</field>
            <field name="model">account.chart.template</field>
            <field name="key">default</field>
            <field name="res_id" ref="romania_chart_template"/>
            <field name="value" ref="base.ROL"/>
        </record>
</data>
</openerp>
