Business Guide to Romania* - Bayern - Europa

More documents

Recommendations

Info

Appendix III Restaurants Phone ■ Al Casolare (Italian) 225 4186 ■ Amsterdam Grand Cafe 313 7580 ■ Aquarium 211 2820 ■ Barka Saffron (Indian/International) 224 1004 ■ Basilicum (Italian) 222 6779 ■ Bistro Atheneu (International) 313 4900 ■ Bistro de l'Institut Francais (French) 212 0853 ■ Byblos (International) 313 2091 ■ Balthazar (French/Asian) 212 1460 ■ Cafe Royal Brasserie (International) 303 3777 ■ Casa Caragiale (French/International) 211 1518 ■ Casa Doina (Romanian/International) 222 3179 ■ Casa Vernescu (Romanian/International) 231 0220 ■ Casa M (Italian) 233 2632 ■ Casa Di David (Italian) 232 4715 ■ Capriciosa (Italian) 230 1192 ■ Cucina (Italian) 403 1902 ■ Die Deutsche Kneippe (German) 679 2363 ■ Darclee (French) 224 3000 ■ Gallery (Greek) 211 5899 ■ Jaristea (Romanian) 335 3338 ■ Kiraly Csarda (Hungarian) 230 4203 ■ McMoni's (International) 224 2676 ■ Mesogios (Mediterranean) 313 4951 ■ Noblesse (French) 230 5406 ■ Piccolo Mondo (Middle Eastern cuisine) 222 5755 ■ La Provence (French) 243 1777 ■ Silviu's (Italian) 410 9184 ■ Trattoria Il Calcio (Italian) 0722 134299 ■ Trattoria Roma (Italian) 210 8157 ■ Tandoor (Indian) 222 1855 ■ La Villa (French) 224 1505 ■ White Horse (English/International) 231 2795 Calls from outside Romania should be prefixed by the international dialling code 40 for Romania and 21 for Bucharest. 62 PricewaterhouseCoopers - Business Guide to Romania 2005
Appendix IV Chart of Accounts* - for companies applying OMF 94 or OMF 306/2002 Class 1 Capital Accounts 101- 107 Capital and Reserves 117 Retained Earnings 121; 129 Profit for the Year; Profit Distribution 131 Subsidies 151 Provisions for Risks and Expenditures 161- 169 Long-term Loans and Associated Accrued Interest Class 2 Fixed Assets Accounts 201- 208 Intangible Assets 211- 214 Tangible Assets 231- 234 Assets in Construction 261- 269 Financial Investments 280- 281 Accumulated Depreciation for Fixed (Intangible and Tangible) Assets 290- 296 Provisions for Fixed Assets Depreciation Class 3 Inventories Accounts 301- 308 Raw Materials and Materials Inventory 331- 332 Work in Process 341- 348 Products 351- 358 Inventory Held by Third Parties 361- 368 Animals 371- 378 Goods for Resale 381- 388 Packaging 391- 398 Provisions for Depreciation of Inventories and Work in Progress Class 4 Third Party Accounts 401- 408 Accounts Payable and Similar Accounts 409- 419 Accounts Receivable and Similar Accounts 421- 428 Personnel and Similar Accounts 431- 438 Social Security Funds and Other Similar Accounts 441- 445 State Budget, Special Funds and Other Similar Accounts 446- 448 Other Debts and Claims on State Budget 451- 458 Intercompany and Associates 461- 462 Sundry Debtors and Creditors 471- 473 Adjustment Accounts Appendix IV PricewaterhouseCoopers - Business Guide to Romania 2005 63
Page 1 and 2:
Business Guide to Romania* 2005 Edi
Page 3 and 4:
Contents Chapter Page 1. Romania: a
Page 5 and 6:
■ Unions 30 6.2 Working Condition
Page 7 and 8:
■ VAT Compliance 48 10.2 Customs
Page 9 and 10:
Chapter 1 Romania: a Profile ■ Ro
Page 11 and 12:
upgrades made by Moody's and Fitch
Page 13 and 14: All visitors to Romania require pas
Page 15 and 16: nearly one-third of Romania's banki
Page 17 and 18: Mortgages are created under authent
Page 19 and 20: allowance of 20% of the value of th
Page 21 and 22: Chapter 4 Banking, Finance and Insu
Page 23 and 24: ■ Taking deposits; ■ Making loa
Page 25 and 26: tried to bring more transparency an
Page 27 and 28: Chapter 5 Corporate and Business La
Page 29 and 30: EUR 25,000 by 31 December 2005). Pa
Page 31 and 32: Chapter 6 Labour Relations and Soci
Page 33 and 34: employment contract with an occupat
Page 35 and 36: Chapter 7 Accounting and Audit Requ
Page 37 and 38: Chapter 8 Taxation of Corporations
Page 39 and 40: exempt from paying profit tax throu
Page 41 and 42: ■ Other salary and/or similar exp
Page 43 and 44: - revenues obtained from management
Page 45 and 46: Income Subject to 16% Flat Tax Rate
Page 47 and 48: ■ Income from sale of movable and
Page 49 and 50: similar function, cinema tickets, a
Page 51 and 52: guarantee import duties could be ob
Page 53 and 54: are transported between tax warehou
Page 55 and 56: also stipulates the elements that s
Page 57 and 58: elationships with key contacts, inc
Page 59: Appendices
Page 62 and 63: Appendix II Appendix II Major Banks
Page 66 and 67: Appendix IV 481- 482 Internal Settl
Page 68 and 69: Appendix VI Appendix VI Accountants
Page 70 and 71: Appendix VII (b) Appendix VII (b) W
Page 72 and 73: Appendix IX Appendix IX Customs Dut
Page 74: Appendix XI Appendix XI Excise Tax
show all

Business Guide to Romania* - Bayern - Europa

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?