1. Accepturi bancare = Banker's Acceptances; 2. Acoperirea riscului = Hedge, Hedging; 3. Acoperire din patrimoniu = Asset Coverage; 4.

Acoperirea dobanzii = Interest coverage; 5. Acord = Agreement; 6. Acord de credit = Credit agreement; 7. Actionar = Shareholder; 8. Actiune = Share; 9. Actiuni in circulatie = Outstanding shares; 10. Actiuni ordinare potentiale diluante = Dilative potential ordinary shares; 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. Actiuni pereche = Paired Shares; Activ = Asset; Activ net corectat = Corrected Net Active curente = Current assets; Active identificabile = Identifiable Active imediate = Quick Assets; Active imobilizate = Non current Activitati curente = Ordinary Activitati de administare a Activitati de exploatare = Operating Activitati intrerupte = Discontinued Adiministrator de active = Trustee; Ajustare = Adjustment; Ajustare (infrumusetare contabila) = Amana, a ceda = Defer; Amanetare = Pledge; Amortizare = Amortization pentru

28. 29. 30. 31. 32. 33. 34. 35. Area; 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56.

Analiza fundamentala = Andosare = Endorse; Antecalcul = Ante calculation; Anuitate = Annuity; Anulare = Canceling; Aport = Contribution; Arbitraj = Arbitrage; Arie de distributie = Distribution Asociat, a se asocia = Associates; Asocieri in participatie = Joint Atribuire de actiuni = Assign shares; Autofinantare = Self financing; Balanta de verificare = Trial balance; Banca de investitii = Investment Baza de impozitare a unui activ sau Beneficii economice = Economic Bilant = Balance sheet; Bilant consolidat = Consolidated Bilant falsificat = Cooked balances; Bilet la ordin = Promissory Note; Bonitate financiara = Financial Buget = Budget; Cadru general = Framework; Capital social = Share capital; Capital de lucru brut = Working Capital de lucru net = Net Working Capitalizare totala = Total Capitaluri proprii = Shareholders' Casa = Petty cash;

Fundamental analysis;

venture;

Assets;

Banker; obligatii = Tax base of an asset or liability; benefits;

assets;

assets; activities; activelor = Trust activities; activities; operations;

Balance sheet;

trustworthiness;

capital; capital; Capitalization; equity;

Haircut;

imobilizari necorporale si Depreciation pentru imobilizari corporale;

57. 58. 59. Yield; 60. gain; 61. 62. 63. (EBIT); 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. costs; 78. costs; 79. 80. 81.

Casare = Cassation; Castig = Gain; Castigul dividendului = Dividend Castig contingent = Contingent Castig din detinerea de active = Castiguri din diferente de curs Castiguri inainte de dobanzi si

82. 83. 84. 85. 86. 87. 88. 89. 90. 91.

Chitanta de datorie = Due Bill; Cifra de afaceri = Turnover; Combinari de intreprinderi = Comensurare / Evaluare = Comision = Commission; Companie cu capital de risc = Compensa = Set-off; Compensare = Offsetting; Comun = Common; Conceptul conectarii costurilor la Concesionare = Concession Conditii ale platii amanate = Conosament = Bill of lading; Consecventa = Consistency; Consolidare = Consolidation; Consultant financiar = Financial Cont = Account; Cont de compensare = Clearing Cont discretionar = Discretionary Cont general = General Account; Cont inghetat = Frozen Account; Contabil = Accountant; Contabilitate de angajamente = Contabilitate de casa = Cash Contingente (eventualitati, Continuitatea activitatii = Going Contract de constructii =

Business combination; Measurement;

Holding gains; valutar = Foreign exchange gain; taxe = Earnings before interest and taxes Cautiune = Bail; Cec compensat = Cleared cheque; Cec la purtator = Bearer cheque; Cedare = Disposal; Cerere = Demand; Certificat = Scrip; Certificat de depozit = Certificate of Cesionar = Assignee; Cesionarea actiunilor prin buna Cesiune = Assignment; Cesiunea unei filiale = Disposal of Cheltuiala cu impozitul pe profit = Cheltuieli cu dobanzile = Interest Cheltuieli de cercetare si

Venture Capital Company;

venituri = Matching of cost with revenues; 92. 93. 94. 95. 96. 97. 98. 99. 100. 101. 102. 103. 104. 105. arrangement; Deferred payment terms;

Deposit;

Advisor;

intelegere = Private sale of shares;

Account; Account;

subsidiary; Tax expense; expenses; dezvoltare = Research and development Cheltuieli de exploatare = Operating Cheltuieli de personal = Personnel Cheltuieli fixe = Fixed expenses; Cheltuieli variabile = Variable

Accruals basis of accounting; accounting; 106. 107. 108. incertitudini) = Contingencies; concern; Construction contract;

expenses;

expenses;

109. 110. 111. 112. 113. 114. 115. 116. 117. 118. 119. 120. 121. cost; 122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. 133. costs; 134. 135.

Contract de Novatie = Contract Contractul cost-plus = Cost-plus Contraprestatie = Consideration; Contravaloarea cedarii = Disposal Contul de profit si pierdere = Conturi blocate = Booked balances; Conversie = Conversion; Copie certificata = Certified copy; Cost curent = Current cost; Cost de achizitie = Cost of Cost istoric = Historical cost; Costul bunurilor vandute = Cost of Costul fortei de munca = Labour Costul stocurilor = Cost of Costul unei achizitii = Cost of an Costul vanzarilor = Cost of sales; Costuri absorbite = Absorbed cost; Costuri aferente iesirilor = Cost of Costuri de vanzare = Selling costs; Costuri fixe = Fixed cost; Costuri marginale = Marginal cost; Costuri operationale = Operating Costuri si venituri = Costs and Costuri variabile = Variable cost; Costurile indatorarii = Borrowing Creante = Receivables; Creante clienti = Account

136. 137. 138. 139. 140. 141. 142. 143. 144. 145. 146. 147. 148. 149. date; 150. 151. Debt; 152. 153. debt; 154. 155. Bank; 156. 157. 158. 159. 160. 161. 162.

Creante comerciale = Trade Creante pe termen lung = Long term Creante privind impozitul amanat = Crestere economica = Economic Criterii de recunoastere = Cumparare fortata = Buy-in; Cupon (la obligatiune) = Coupon; Curent, pe termen scurt = Current; Cursul de inchidere = Closing rate; Data bilantului = Balance sheet date; Data exercitarii = Exercise Date; Data expirarii = Expiration Date; Data inregistrarii = Date of Record; Data intrarii in vigoare = Effective Data raportarii = Reporting date; Datorie in obligatiuni = Bonded Datorie pe termen scurt = Short Datorie pe tremen lung = Long term Datorii = Liabilities; Datorii bancare = Notes Payable Datorii contingente = Contingent Datorii curente = Current liabilities; Datorii fiscale = Tax Payable; Datorii la furnizori pe termen lung = Datorii la stat = Tax Due; Datorii pe termen lung = Non Datorii privind impozitul amanat =

Novation; contract;

receivables; receivables; Deferred tax asset; growth; Recognition criteria;

consideration; Income statement;

purchase;

goods sold;

inventories; acquisition;

term debt;

disposal;

liabilities;

expense; revenues;

Long term liabilities;

current liabilities; Deferred tax liabilities;

Receivable;

163.

Declaratie de reconciliere (in

186. 187. 188. 189. effect; 190. 191. 192. 193. 194. 195. 196. 197. Issue; 198. 199. 200. 201. 202. 203. 204. 205. 206. 207. 208. 209. 210. 211. 212.

Echivalente de numerar = Cash Efect de comert = Paper; Efect de levier = Leverage; Efect de saturatie = Crowding - out Element = Item; Elemente bilantiere = On balance Elemente extrabilantiere = OffElemente extraordinare = Elemente-randuri = Line items; Emisiune = Issue; Emisiune fierbinte = Hot Issue; Emisiune de obligatiuni = Bond Emisiune noua = New Issue; Emitent = Issuer; Erori fundamentale = Fundamental Estimare contabila = Accounting Evaluare imobiliara = Real Estate Evaluat in mod credibil = Measured Evaziune fiscala = Tax evasion; Executare = Execution; Expansiune = Expansion; Extras = Excerpt; Extras de bilant = Summarized Extras de cont = Account Statement; Falit = Bankrupt; Filiala = Subsidiary; Finantare anticipata = Advance Finantare pe credit = Debt financing; Flux de fonduri = Flow of Funds;

situatiile financiare) = Reconciliation Statement; (vezi nota 1) 164. 165. 166. 167. 168. 169. 170. 171. 172. 173. 174. 175. 176. 177. 178. 179. 180. 181. 182. 183. 184. Right; 185. Durata de incasare a creantelor = Days Sales Outstanding; Declaratia oficiala = Official Decontare = Clearance; Depreciere = Impairment; Descrieri cu caracter general = Dezvolta, in curs de executie = Diferenta temporara = Temporary Diferente temporale = Timing Diluarea participarii publice = Equity Discont = Discount; Distribuire la bursa = Exchange Distribuire negociata = Negotiated Dividende = Dividends; Dividende de plata = Dividend Divizarea actiunilor = Share split; Dobanda = Interest; Dobanda acumulata = Accrued Dobanda compusa = Compound Dobanda pentru imprumuturi Drept (de..) = Right; Drept de preemptiune = PreDrept de subscriere = Subscription Statement;

equivalents;

General disclosures; Progress, On the ...; difference; differences; ownership opening;

sheet items; balance-sheet items; Extraordinary items;

Distribution; Underwriting;

errors; estimate; Appraisal; reliably;

Payout;

Interest; Interest; revocabile = Call Money Rate;

balance-sheet;

emptive Right;

Refunding; 213. 214.

215. 216. 217. 218. 219. 220. 221. 222. Form; 223. 224. 225. 226. 227. 228. 229.

Fluxuri de numerar = Cash flows; Fond comercial (pozitiv) = Goodwill; Fond comercial negativ = Negative Fond de rulment brut (total) = Fond de rulment net = Net Working Fonduri de pensii = Retirement Fonduri detinute pentru clienti = Forma nominativa = Registered Forta de munca = Labour force; Franciza = Franchise; Fuziune = Merger; Garant = Bondsman; Garantie = Collateral; Greva = Strike; Identificarea activelor si

242.

Imprumuturi pe termen scurt si

solduri bancare creditoare = Short term borrowings; 243. 244. 245. 246. 247. 248. 249. 250. 251. 252. 253. 254. 255. 256. 257. 258. 259. 260. 261. 262. 263. 264. 265. 266. 267. Impune, a stabili un impozit = Incasare, crestere = Increase; Incasari = Proceeds; Incasari din cedare = Disposal Incasari in numerar = Cash Inchidere de conturi = Strike a Indemnizatie = Allowance; Indexare = Pegging; Indice de piata = Market Index; Inflatie = Inflation; Inghetarea cresterii salariale = Wage Inregistrare = Booking; Instrument de capital propriu = Instrument de credit = Debt Intelegere de Novatie = Novation Interes in asocieri in participatie = Interese minoritare = Minority Intrari de numerar = Cash inflow; Intreprindere = Enterprise; Inventar, stoc = Inventory; Investitie = Investment; Investitii curente = Current Ipoteca generala = Blanket Ipotecare = Hypothecation; La cost (inregistrare la...) = At cost; Assess;

goodwill; Working capital; capital; benefit plans; Funds held for customers;

proceeds; proceeds; balance;

freeze;

obligatiilor = Identification of assets and liabilities; 230. 231. 232. 233. 234. 235. 236. 237. 238. 239. 240. 241. Iesiri de numerar = Cash outflow; Imagine fidela/ prezentare fidela = Imaterial, intangibil = Intangible; Imobiliar, fiduciar = Real; Impozit pe profit = Tax on income; Impozit real = Real tax; Impozite amanate = Deferred taxes; Imprumut = Loan; Imprumut imobiliar = Mortgage; Imprumut revocabil = Call Loan; Imprumuturi nerambursabile = Imprumuturi pe termen lung si

Equity Instrument; Instrument; Agreement; Interest in joint ventures; interests;

True and fair view/fair presentation;

Forgivable loans; solduri bancare creditoare = Long term borrowings;

investments; mortgage;

268. 269. 270. 271. 272. 273. 274. 275. 276. 277. 278. 279. 280. 281. 282. 283. 284. 285. 286. 287. 288. 289. 290. 291. 292. 293. 294. 295. 296.

La maturitate (incasare la...) = Leasing financiar = Finance lease; Lesing = Lease; Lichidare = Liquidation; Lichidare cash = Cash settlement; Lichiditate = Liquidity; Lichiditatea curenta = Quick Ratio; Lichiditatea generala (globala) = Licitatie concurentiala = Competitive Linie de credit = Line of Credit; Livrare esalonata = Staggered Marja = Margin; Marja bruta = Gross margin; Materii prime = Raw material; Medie = Average; Medie mobila = Moving Average; Mentinerea capitalului = Capital Metoda cost-plus = Cost-plus Metoda costului = Cost method; Metoda FIFO = FIFO formula; Metoda gradului de finalizare = Metoda LIFO = LIFO formula; Metoda obligatiei = Liability method; Metoda obligatiilor bilantiere = Metoda punerii in echivalenta = Modificari ale pozitiei financiare = Moneda de raportare = Reporting Navlu = Freight; Negociabilitate = Negotiability;

297. 298. 299. 300. 301. 302. 303. 304. 305. 306. 307. 308. 309. 310. 311. 312. 313. Bond; 314. Bond; 315.

Negociere directa = Direct Neobisnuite (castiguri, pierderi) = Neplata unei datorii = Default; Nesemnificativ = Immaterial; Normarea a muncii = Nucleu stabil de actionari = Core Numar de zile ale perioadei de Numerar = Cash; Numerar in casierie = Cash on hand; Obligatie = Obligation; Obligatie fiscala = Tax liability; Obligatii angajate = Accrued Obligatii comerciale = Trade Obligatii la furnizori = Account Obligatiune = Bond; Obligatiune cu colateral = Collateral Obligatiune cu cupon = Coupon Obligatiune cu discont = Discount Obligatiune garantata cu

Maturities;

negotiation; Abnormal (gains, losses);

Standardization of Labour; ownership; incasare = Collection days;

Current Ratio; Bidding;

delivery;

liabilities; liabilities; Payable;

maintenance; method;

Trust Bond;

Percentage of completion method;

echipamente = Equipment Trust Certificate; 316. 317. Bond; 318. Bond; 319. Obtinere de profituri = Profit Taking; Obligatiune speculativa = Junk Obligatiune in forma Obligatiune ipotecara = Mortgage dematerializata = Book Entry Bond;

Balance sheet liability method; Equity method; Changes in financial position; currency;

320. 321. 322. 323. 324. 325. 326. 327. 328. 329. 330. 331. 332. 333. 334. 335. 336. 337. 338. 339. 340. 341. 342. 343. 344. 345. 346.

Oferta (de distribuire) publica = Oferta de drepturi = Right Offering; Oferta publica de vanzare = Public Operatiune, operational, Operatiuni de piata deschisa = Open Oportunitate = Timeliness; Optiune pe actiuni = Share warrant; Ordin, comanda = Order; Parteneriat = Partnership; Pasiv total = Liabilities and Net Performanta = Performance; Perioada contabila = Accounting Perioada de raportare = Reporting Piata de licitatie = Auction Piata de negociere = Negotiated Piata monetara = Money Market; Piata normala = Normal Market; Piata secundara = Aftermarket; Pierdere din depreciere = Pierderi contingente = Contingent Plasament direct = Direct Plasament privat = Private Plata amanata = Deferred payment; Plata in numerar = Cash payment; Plata, scadere = Decrease; Plati = Payments; Plati restante = Back payments;

347. 348. 349. 350. 351. 352. 353. 354. 355. 356. 357. 358. 359. 360. 361. 362. 363. 364. 365. 366. 367. 368. 369. 370. 371. 372. profit; 373. 374. 375.

Politici contabile = Accounting Portofoliu = Portfolio; Portofoliu eficient = Efficient Pozitia financiara = Financial Prag de semnificatie = Materiality; Preceptor = Tax collector; Preluare = Takeover; Pret = Price; Pret obiectiv = Arms length price; Pretul net = Net Price; Pretul pietei = Market Price; Prevalenta economicului asupra Prezentare = Presentation; Prezentare fidela = Fair Prezentarea informatiilor = Prezentarea informatiilor privind Prima = Premium; Prime de capital = Share premium; Principal (venit principal) = Core; Privatizare = Going private; Procura = Power of Attorney; Produse finite = Finished goods; Produse in curs de fabricatie = Work Produse structurate = Structured Profit contabil = Accounting profit; Profit din exploatare = Operating Profit impozabil = Taxable profit; Profitul brut = Gross Profit; Prognoza economica = Business

Public Offering (Distribution);

policies;

offering of shares; functionare = Operation; Market Operation;

Portfolio; position;

Worth;

juridicului = Substance over form;

period; period; Marketplace; Marketplace;

presentation; Disclosure; partile afiliate = Related party disclosures;

Impairment loss; losses; placement; placement;

in progress; Products;

forecasting;

376. 377. 378. 379. 380. 381. 382. 383. 384. 385. 386. 387. 388. Ratio; 389. 390. 391. 392. 393. 394. 395. 396. 397. Ratio; 398. 399.

Proprietate individuala = Individual Proprietate unica = Proprietorship Prospect = Prospectus; Provizion = Provision; Prudenta = Prudence; Public(a), a deveni publica = Going Putere de cumparare = Buying Rambursare in avans = Advance Randament = Yield; Randamentul curent = Current Yield; Randamentul pana la scadenta = Raport anual = Annual Report; Raport de subscriere = Subscription Raport financiar interimar = Interim Raportare financiara = Financial Raportarea pe baza valorilor nete = Raportul cost - beneficiu = Balance Raportul pret/castig = Price Per Raportul valoare de piata/valoare Rascumparare = Redemption; Raspundere limitata = Limited Rata capitalizarii = Capitalization Rata de crestere = Growth Rate; Rata de rentabilitate a activelor

400. 401. 402. 403. 404. 405.

Rata de rotatie a activelor = Assets Rata de rotatie a creantelor = Rata de rotatie a stocurilor = Rata de schimb = Exchange Rate; Reconciliere = Reconciliation; Reconcilierea activelor fixe

Proprietorship; Individual;

Turnover Ratio; Accounts Receivable Turnover Ratio; Inventory Turnover Ratio;

Public; Power; Refunding;

(Declaratie de reconciliere a imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets; 406. 407. 408. 409. Recunoastere = Recognition; Redeventa(e) = Royalty/Royalties; Reducere initiala = Initial Allowance; Reducerea valorii contabile element

Yield to Maturity;

cu element = Write-down on an item by item basis; 410. 411. 412. 413. Reduceri = Deductions; Reduceri de valoare = Valuation Reduceri pentru creante incerte = Reduceri pentru deprecierea

allowances; Doubtful debts allowances on receivables; stocurilor = Obsolescence allowances on inventories; 414. 415. items; 416. 417. 418. Rentabilitatea investitiilor = Return Rentabilitatea financiara a capitalului Reportarea creditului fiscal on investments; propriu (ROE) = Return on Equity (ROE); neutilizat = Carrying forward unutilized tax credit; 419. 420. Reportarea pierderii fiscale = Tax Reportarea pierderilor fiscale loss carry forward; neutilizate = Carrying forward unutilized tax losses; Relevanta = Relevance; Reluarea elementelor = Reversal of

financial report; reporting; Reporting on a net basis; between benefit and cost; Earnings Ratio; contabila = Market to Book Ratio;

Liability;

totale (ROA) = Return on Assets (ROA);

421. 422. 423. 424. 425. 426. 427. 428. 429. 430. Risk; 431. 432. 433. 434. 435. 436. 437. 438. 439.

Reprezentare fidela = Faithful Responsabil de cont = Account Retine = Retain; Retragere = Backing Away; Retratare = Restatement; Rezerva = Reserve; Rezerve din reevaluare = Rezultat reportat = Retained Rezultatul pe actiune diluat = Risc de reinvestire = Reinvestment Salariu = Wage; Sarcina, pret, onorariu, cost = Scadenta = Maturity; Scadentar = Maturity Schedule; Schimbul datoriilor in actiuni = Debt Sciziune = Spin-Off; Scutit de taxe = Tax free; Segment de raportare = Reportable Segmente de activitate si zone

447. 448. 449. 450. 451. 452. 453. 454. 455. 456. 457. 458. 459.

Societate in comandita = Limited Sold creditor = Credit Balance; Sold debitor = Debit Balance; Sold debitor ajustat = Adjusted Solduri finale = Closing Bank Solduri initiale = Opening Bank Solvabilitate = Solvency; Somer = Unemployed Worker; Sondaj = Sampling; Spete restante = Back charges; Stagflatie = Stagflation; Stagnare = Stagnation; Stocuri = Stocks, se poate utiliza si

representation; Executive;

Partnership;

Debit Balance; Balance; Balance;

Revaluation reserve; earnings; Diluted earnings per share;

ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare; 460. Study; 461. 462. 463. 464. 465. 466. 467. 468. 469. 470. 471. 472. 473. Subevaluat = Under valuated; Subinchiriere = Afterimage; Subordonat = Subordinate; Subscriere = Subscription; Subventii de exploatare = Grants Subventii privind activele = Grants Surplus din reevaluare = Revaluation Tangibil, material = Tangible; Taxa de depozitare = Bond Dues; Taxa pe valoare adaugata (TVA) = Terenuri si mijloace fixe = Property, Termen lung (pe ...) = Non-current; Titlu certificat = Certificated Studiu de fezabilitate = Feasibility

Charge;

/ Equity Swap;

segment; geografice = Industry and geographical segments; 440. 441. 442. 443. 444. 445. 446. Seif = Box; Serviciul datoriei = Debt Service; Sistemul costului istoric = Historical Situatia fluxurilor de numerar = Situatii financiare = Financial Situatii financiare consolidate = Societate = Company;

related to income; related to assets; surplus;

cost system; Cash flow statement; statements; Consolidated financial statements;

Value Added Tax (VAT); plant and equipment;

Security;

474. 475. 476. 477. 478.

Titlu de valoare cu venit fix = FixedTitlu de participare strategica = Titlul de proprietate asupra Titluri de creanta = Debt securities; Transferarea pierderii fiscale in

500. 501. 502. Value; 503. Value; 504. 505. 506. 507. 508. 509. 510. 511. 512. 513. 514. 515. 516. 517. 518. 519. 520.

Valoarea actiunilor emise = Amount Valoarea contabila = Carrying Valoarea imprumutului = Loan Valoarea la scadenta = Maturity Valoarea nominala = Face Value; Valuta = Currency; Vanzare grupata = Banded pack; Vanzare incrucisata = Cross selling; Vanzari = Sales; Variatie neta = Net Change; Venit = Revenue; Venit contabil = Accounting income; Venit fiscal = Tax income; Venitul net = Net Income; Venituri constatate in avans = Venituri din dobanzi = Interest Venituri din exploatare = Operating Vot cumulativ = Cumulative Voting; Vot statutar = Statutory Voting; Zona libera = Free Zone; Zona vamala libera = Duty Free Zone

Income Security; Strategic Equity Investment; activelor = Title to assets;

of shares issued; amount;

perioadele anterioare = Carrying back a tax loss; 479. 480. 481. 482. 483. 484. 485. 486. 487. 488. 489. 490. 491. 492. 493. 494. 495. 496. value; 497. 498. 499. Valoare realizabila neta = Net Valoare recuperabila = Recoverable Valoare reziduala = Residual value; realisable value; amount; Tranzactie cu pret determinat Tranzactie in numerar = Cash Trade; Tranzactii cu partile afiliate = Tranzactii si alte evenimente = Trata = Bill of Exchange; Tratament contabil = Accounting Tratament de baza = Benchmark Utilitate = Utility; Uz de fals = Use of forgery; Uzura morala = Obsolescence; Valoare actualizata = Present value; Valoare adaugata = Added Value; Valoare corecta de piata = Fair Valoare de piata = Market Value; Valoare de piata de referinta = Base Valoare intrinseca = Intrinsic Value; Valoare justa = Fair value; Valoare realizabila = Realisable obiectiv = Arm's length transaction;

Related party transactions; Transactions and other events;

treatment; treatment;

Deferred revenue (income); income; income;

Market Value;

Market Value;