Skip to main content
Romania
Search
Search Statutory Reporting (ONESOURCE) Support Help and Support.

This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 8 - April 2026 (template release)

Template release pack

This release focuses on the legislative content changes, features and correction updates for the period ending December 2025. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.

Release notes

  • Period end: December 2025
  • Update type: Minor updates (Legislative, features, and corrections)
Overview
This ROMANIA Corporate Template Content Version 8 is a Minor release that includes important legislative content updates and changes, along with features and corrections. This version 8 release has been made available on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627 and 6.32.9713.
Corrections
Item ID
Title
Details and limitations
#4655230
Reconciliation rows
Tabel - Situatia fluxului de numerar
The reconciliation header, section, and total have been translated.
Report locations impacted:
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > Situatia fluxului de numerar > Tabel - Situatia fluxului de numerar
#4655230
Reconciliation rows
Tabel - Bilant
The reconciliation has been updated to include the "OutOfBalanceCalcCapital" component.
Report locations impacted:
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare > Bilant > Tabel - Bilant
#4655230
Reconciliation rows in Notes
A reconciliation feature has been added to the table.
Report locations impacted:
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ACTIVE IMOBILIZATE > Imobilizari corporale > Tabel - Reevaluarea imobilizarilor corporale (N2.2)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ACTIVE IMOBILIZATE > Imobilizari corporale > Tabel - Metoda Costului Istoric (N2.3)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ACTIVE IMOBILIZATE > Imobilizari financiare > Tabel - Imobilizari financiare (N2.4)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > CASA SI CONTURI LA BANCI > Tabel - Casa si conturi la banci (N5)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > PARTICIPATII SI SURSE DE FINANTARE > Tabel Ne-Standard > Tabel - Capital social (N10.1) > Valoare capital social
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > INFORMATII PRIVIND SALARIATII, MEMBRII ORGANELOR DE ADMINISTRATIE, CONDUCERE SI SUPRAVEGHERE > Salariati > Tabel - Cheltuielile cu salariile si taxele aferente (N12.4)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ALTE INFORMATII > Informatii privind relatiile cu entitatile afiliate si alte parti legate > Sume datorate si de primit de la entitatile afiliate si alte parti legate > Datorii catre entitatile afiliate / alte parti legate > Tabel - Datorii catre entitatile afiliate, alte parti legate (N13.4)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ALTE INFORMATII > Total vanzari > Tabel - Vanzari pe arii geografice (N13.10)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ALTE INFORMATII > Total vanzari > Tabel - Vanzari pe activitati (N13.11)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ALTE INFORMATII > Cheltuieli privind prestatiile externe > Tabel - Cheltuieli privind prestatiile externe (N13.15)
#4655230
Reconciliation rows in Notes
A reconciliation feature has been added to the table but is set to never display in the final output; it is only visible in design mode since reconciliation applies solely to the "Total" column.
Report locations impacted:
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > STOCURI > Tabel Ne-Standard > Tabel - Stocuri (N3) - Curent
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > STOCURI > Tabel Ne-Standard > Tabel - Stocuri (N3) - Precedent
#4655230
Reconciliation rows in Notes
A reconciliation feature has been added to the table but is set to never display in the final output; it is only visible in design mode since reconciliation applies solely to the "Sold la..." Columns.
Report locations impacted:
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > SITUATIA CREANTELOR > Tabel Ne-Standard > Tabel - Creante (N4.1)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > SITUATIA CREANTELOR > Tabel Ne-Standard > Tabel - Linia de alte creante net (N4.2)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > SITUATIA DATORIILOR > Tabel Ne-Standard > Tabel - Datorii (N7.1)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > SITUATIA DATORIILOR > Tabel Ne-Standard > Tabel - Datorii - Linia de alte sume de plata (N7.2)
#4655230
Reconciliation rows in Notes
A reconciliation feature has been added to the table but is set to never display; it is only visible in design mode since reconciliation is not relevant for the "Transfer..." Columns.
Report locations impacted:
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > PROVIZIOANE > Tabel Ne-Standard > Tabel - Provizioane (N8)
#4655230
Reconciliation rows in Notes
A reconciliation feature has been added to the table but is set to never display in the final output; it is only visible in design mode because it is relevant solely to the "Soldul creditului" column.
Report locations impacted:
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ALTE INFORMATII > Sume datorate institutiilor de credit > Imprumuturi pe termen scurt > Tabel Ne-Standard > Tabel - Imprumuturi pe termen scurt (N13.13)
  • Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ALTE INFORMATII > Sume datorate institutiilor de credit > Imprumuturi pe termen lung > Tabel Ne-Standard > Tabel - Imprumuturi pe termen lung (N13.14)
#4655230
Reconciliation
Table “Active imobilizate”
Expressions in the table have been amended for negative goodwill.
  • expression in the “Fond comercial" row, under column "Valoare bruta 1 ianuarie" has been amended to exclude negative goodwill.
  • expression in the “Fond comercial" row, under column "Valoare bruta 31 decembrie" has been amended to exclude negative goodwill.
  • expression in the “Fond comercial" row, under column "Valoare contabila neta la 1 ianuarie" has been amended to deduct negative goodwill.
  • expression in the “Fond comercial" row, under column "Valoare contabila neta la 31 decembrie" has been amended to deduct negative goodwill.
Report locations impacted:
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ACTIVE IMOBILIZATE > Active imobilizate > Tabel Ne-Standard > Tabel - Active imobilizate (N2.1)
Disclosure locations impacted:
  • [EF] Ne-Import > Note > Active imobilizate
#4655230
Reconciliation
Table “Situatia activelor imobilizate”
Expressions in the table have been amended for negative goodwill.
  • expression in the "Fond comercial" row, under the "1: Sold initial" column, has been amended to exclude negative goodwill.
  • expression in the "Fond comercial" row, under the "5: Sold final" column, has been amended to exclude negative goodwill.
  • expression in the "Total (rd. 1 la 6)" row, under "1: Sold initial" column has been amended to exclude negative goodwill.
  • expression in the "Total (rd. 1 la 6)" row, under "5: Sold final " column has been amended to exclude negative goodwill.
  • expression in the "ACTIVE IMOBILIZATE –TOTAL (7+18+19)" row, under "1: Sold initial" column has been amended to exclude negative goodwill.
  • expression in the "ACTIVE IMOBILIZATE –TOTAL (7+18+19)" row, under "5: Sold final" column has been amended to exclude negative goodwill.
Report locations impacted:
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare > Formulare suplimentare (neauditate) > Situatia activelor imobilizate F40 > Tabel Ne-Standard > Situatia activelor imobilizate
Disclosure locations impacted:
  • [EF] Ne-Import > Formulare suplimentare - Situatia activelor imobilizate > Situatia activelor imobilizate
#4655269
Categories into disclosure grids
An expression linked to categories has been added under both columns in the row labelled "Sold la 1 ianuarie".
Locations impacted:
  • [EF] Ne-Import > Note > Rezerva din reevaluare
#4655269
Categories into disclosure grids
An expression has been added to each row, linking it to categories in both columns.
Locations impacted:
  • [EF] Ne-Import > Note > Metoda costului istoric
#4655269
Categories into disclosure grids
The expression on the row "Imprumuturi acordate entitatilor cu interese de participare" was removed because the category BS.A.NCA.FINASSETS.LOANS2ASSOCIATES already applies to both rows without needing an expression.
Locations impacted:
[EF] Ne-Import > Note > Imobilizari financiare
#4655269
Categories into disclosure grids
Expressions linked to categories have been added as follows:
  • to "Curent" row under each column;
  • to "Cost" row under the first and third columns;
  • to "Ajustari..." row under the first three columns.
Locations impacted:
[EF] Ne-Import > Note > Stocuri > Stocuri Curent
#4655269
Categories into disclosure grids
Expressions linked to categories have been added as follows:
  • to "Precedent" row under each column;
  • to "Cost" row under the first and third columns;
  • to "Ajustari..." row under the first three columns.
Locations impacted:
[EF] Ne-Import > Note > Stocuri > Stocuri Precedent
#4655269
Categories into disclosure grids
Expressions linked to categories have been added to rows 6, 7, 11, and 12 under both "Sold..." Columns.
Locations impacted:
[EF] Ne-Import > Note > Creante
#4655269
Categories into disclosure grids
An expression linked to categories has been added to the first three rows under both "Perioada...." Columns.
Locations impacted:
  • [EF] Ne-Import > Note > Casa si conturi la banci
#4655269
Categories into disclosure grids
Expressions linked to categories have been added to rows 1, 2, 3, 5, 7, and 8 under both "Sold la..." Columns.
Locations impacted:
  • [EF] Ne-Import > Note > Datorii
#4655269
Categories into disclosure grids
An expression linked to categories has been added to the row "Provizioane pentru impozite" under each "Sold la ..." column.
Locations impacted:
  • [EF] Ne-Import > Note > Provizioane
#4655269
Categories into disclosure grids
An expression linked to categories has been added to the row "Cheltuieli cu salariile si indemnizatiile" under each "Perioada ..." column.
Locations impacted:
  • [EF] Ne-Import > Note > Salariati cheltuielile
#4655269
Categories into disclosure grids
Expressions linked to categories have been added to the rows "Entitati afiliate" and "Alte parti legate" under each "Perioada ..." column.
Locations impacted:
  • [EF] Ne-Import > Note > Datorii catre entitatile afiliate
#4655230
Columns settings
Column "Procent de detinere anterior" (E2 Period 1): condition “Split table no.” updated setting to 1.
Locations impacted:
  • CFPD > [EF] Ne-Import | Note | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare
#4655230
Columns settings
Column "Procent de detinere anterior 2" (E2 Period 2): condition “Split table no.” updated setting to 1.
Locations impacted:
  • CFPD > [EF] Ne-Import | Note | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare
#4655230
Columns settings
Column "Procent de detinere curent" (E2 Period 0): condition “Split table no.” updated setting to 1.
Locations impacted:
  • CFPD > [EF] Ne-Import | Note | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare
#4655230
Columns settings
Column "Valoarea investitiei anterior" (E2 Period 1): condition “Split table no.” updated setting to 1.
Locations impacted:
  • CFPD > [EF] Ne-Import | Note | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare
#4655230
Columns settings
Column " Valoarea investitiei curent" (E2 Period 0): condition “Split table no.” updated setting to 1.
Locations impacted:
  • CFPD > [EF] Ne-Import | Note | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare
#4655230
Columns settings
Column " Valoarea investitiei anterior 2 (Incheiat)" (E2 Period 2): condition “Split table no.” updated setting to 1.
Locations impacted:
  • CFPD > [EF] Ne-Import | Note | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare | Detalii despre entitati in care societatea detine imobilizari financiare
#5204283
Reconciliation
Table “Contul de profit si pierdere”
Updated expressions on rows with row ref Rând27, Rând30, Rând41 so that they show postive values, as values from the trial balance would be negative.
Reconciliation section "TotalOpExpDisclosureReconciliation":
  • correction to row "a.1) Cheltuieli de exploatare privind amortizarea imobilizarilor", to show the correct row reference "Rând25a" in expression;
  • correction to row "a.3) Venituri", applied reverse condition;
  • correction to row "b.2) Venituri", applied reverse condition;
  • correction to final row "- Venituri" , applied reverse condition.
Locations impacted:
  • [EF] Ne-Import > Situatii Financiare > Contul de profit si pierdere
  • [Raport Anual] > Raport Anual > Situatii financiare > Contul de profit si pierdere > Tabel - Contul de Profit si Pierdere
Features
Item ID
Title
Details and limitations
#5133131
Legislative updates for years ended 31 December 2025
New variable "NrOMFP2025(LegalRef25)" has been added
Locations impacted:
  • [EF] Raport | Setari > Text > Variabile > Raport | Situatii Financiare
#5133131
Legislative updates for years ended 31 December 2025
New variables added: "LegalRef25" and "Is2025"
Report locations impacted:
  • Reports List > [Raport Anual] > Raport Anual > folder Variables
#5133131
Legislative updates for years ended 31 December 2025
The header of the column "Nr. Rd. OMFP nr." for the variable "LegalRef25" has been updated to display as "Nr. Rd. OMFP nr. 2036 / 2025"
Report locations impacted:
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare > Bilant > Tabel – Bilant
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare > Contul de profit si pierdere > Tabel - Contul de Profit si Pierdere
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel Ne-Standard | Tabel I. Date privind rezultatul inregistrat
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel Ne-Standard | Tabel II. Date privind platile restante
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel III. Numar mediu de salariati
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel Ne-Standard | Tabel IV. Redevente platite in cursul perioadei de raportare, subventii incasate si creante restante
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel Ne-Standard | Tabel V. Tichete acordate salariatilor
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel VI. Cheltuieli efectuate pentru activitatea de cercetare - dezvoltare
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel VII. Cheltuieli de inovare
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel VIII. Alte informatii
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel IX. Informatii privind cheltuielile cu colaboratorii
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel X. Informatii privind bunurile din domeniul public al statului
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel XI. Informatii privind bunurile din proprietatea privata a statului
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel Ne-Standard | Tabel XII. Capital social varsat %
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel XIII. Dividende/varsaminte cuvenite bugetului de stat sau local, de repartizat
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel XIV. Dividende/varsaminte cuvenite bugetului de stat sau local, virate
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel XV. Dividende distribuite actionarilor / asociatilor
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel XVI. Repartizari interimare de dividende potrivit Legii
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel XVII. Creante preluate prin cesionare de la persoane juridice
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel XVIII. Venituri obtinute din activitati agricole
Content changes
Item ID
Title
Details and limitations
#5133131
Legislative updates for years ended 31 December 2025
Strikethrough row titled " - din care, cifra de afaceri neta realizata din operatiuni desfasurate pe teritoriul national" / 01b (318)
Report locations impacted:
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare > Contul de profit si pierdere > Tabel - Contul de Profit si Pierdere
#5133131
Legislative updates for years ended 31 December 2025
The rows under "Nr. Rd. OMFP nr." column have been updated to renumber all rows according to the content.
Report locations impacted:
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare > Contul de profit si pierdere > Tabel - Contul de Profit si Pierdere
#5133131
Legislative updates for years ended 31 December 2025
The description column header has been updated to include the text "coroborate cu preved. HG nr. 1176/2024".
Report locations impacted:
  • Reports List > [Raport Anual] > Raport Anual > Situatii financiare | Formulare suplimentare (neauditate) | Date Informative F30 | Tabel XI. Informatii privind bunurile din proprietatea privata a statului
#5133131
Legislative updates for years ended 31 December 2025
New section "Impozite amanate" with tables.
New "Paragraf - Impozite" and paragraph below with content text. Added tables linked to disclosure.
Locations impacted:
  • [EF] Ne-Import > Note
  • [Raport Anual] > Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ALTE INFORMATII > Contingente
#5133131
Legislative updates for years ended 31 December 2025
Renamed the paragraphs for the headers: Paragraf - Taxare; Paragraf - Pretul; Paragraf - Pretentii; Paragraf - Mediu; Paragraf – Riscuri
Report location:
  • [Raport Anual] > Raport Anual > Situatii financiare > Note la situatiile financiare individuale > ALTE INFORMATII > Contingente

Known issues

Item ID
Details and limitations
#1
Export report “Raport Anual” to Excel
Export to Excel option will not work in the current template if:
  • Currency symbol is left blank
  • Currency symbol is recorded as Lei
Location: Unelte – Formatare Numar, Data si Cultura
The system will accept
L
 as currency symbol and the report will export.
#2
It is not mandatory to use diacritics for the Romanian Financial Statements and, as a rule, companies choose to use the English alphabet. Therefore, we have not used diacritics in our template. We have not included dictionary files in our release pack as this will incorrectly show errors.

Related Content