Rezerve (Reserves)

1. Constituirea rezervelor legale din profitul net contabil realizat la inchiderea exercitiului curent repartizat in baza unor prevederi legale: 129 = 106 (analitic rezerva legala) 2. Constituirea rezervelor din profitul net realizat in exercitiile anterioare conform hotararii adunarii generale a actionarilor/ asociatilor: 117 = 106 3. Capitalizarea surplusului din reevaluare transferat direct in capitalul propriu, atunci cand acest surplus reprezinta castig realizat, respectiv la scoaterea din evidenta a activului pentru care s-a constituit rezerva din reevaluare sau pe masura folosirii activului de catre entitate: 105 = 106 4. Constituirea rezervelor din prime de capital: 104 = 106 5. Majorarea capitalului social prin incorporarea rezervelor: 106 = 1012 6. Acoperirea pierderilor contabile inregistrate in exercitiile precedente din rezerve, conform hotararii adunarii generale a actionarilor / asociatilor: 106 = 117 7. Decontarea capitalurilor proprii catre actionari / asociati, in cazul operatiunilor de reorganizare, potrivit legii: 106 = 456 1. Reserve legal accounting of the net profit achieved by closing the current year allocated on the basis of legal provisions: 129 = 106 (analytical legal reserve) 2. Reserve of the net profit achieved in the previous general meeting as decided by the shareholders: 117 = 106 3. Capitalization of revaluation surplus transferred directly in equity, when the latter gain is realized on removal of evidence of assets for which revaluation reserve or use the asset as the entity: 105 = 106 4. Reserve equity premium: 104 = 106 5. Increase in share capital by incorporating reserves: 106 = 1012 6. Cover losses recorded in the accounts of previous reservations, as decided by the General Assembly of shareholders: 106 = 117 7. Settlement of the equity shareholders / associates, operations in case of reorganization, according to the law: 106 = 456