{"id":871,"date":"2025-06-23T06:31:50","date_gmt":"2025-06-23T06:31:50","guid":{"rendered":"https:\/\/finskillbox.com\/?page_id=871"},"modified":"2025-08-02T12:10:22","modified_gmt":"2025-08-02T09:10:22","slug":"leasing-part-2","status":"publish","type":"page","link":"https:\/\/finskillbox.com\/ro\/materials\/free-download\/leasing\/leasing-part-2\/","title":{"rendered":"Contabilitatea \u0219i fiscalitatea contractelor de leasing Partea 2"},"content":{"rendered":"<div class=\"row align-center\"  id=\"row-867766761\">\n\n\t<div id=\"col-1534084899\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-115854466\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-115854466 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1719435447\" class=\"text\">\n\t\t\n<h1>CONTABILITATEA \u0218I FISCALITATEA CONTRACTELOR DE LEASING<\/h1>\nPARTEA 2\n\t\t\n<style>\n#text-1719435447 {\n  font-size: 1.2rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n<a href=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Leasing-Part-2.pdf\" target=\"_blank\" class=\"button primary is-outline\" rel=\"noopener\" style=\"border-radius:10px;\">\n\t\t<span>Desc\u0103rca\u021bi fi\u0219ierul<\/span>\n\t<\/a>\n\n\n\t<div id=\"text-4080737192\" class=\"text\">\n\t\t\n<p>Covaliov Georgeta,<\/p>\n<p>auditor, CIPA<br \/>\n\t\t\n<style>\n#text-4080737192 {\n  font-size: 1.2rem;\n  line-height: 0.75;\n  text-align: right;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1681804985\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-650781120\" class=\"text\">\n\t\t\n\n<h2 style=\"text-align: center;\"><span style=\"color: #ed1c24;\"><strong>2. CONTABILITATEA LEASINGULUI CONFORM REGLEMENT\u0102RILOR NA\u021aIONALE <\/strong><strong>ALE REPUBLICII MOLDOVA<\/strong><\/span><\/h2>\n<p><strong>SNC \u201cContracte de leasing\u201d, <\/strong>obiectivul prezentului standard const\u0103 \u00een stabilirea modului de contabilizare a opera\u0163iunilor de leasing \u015fi de prezentare a informa\u0163iilor aferente \u00een situa\u0163iile financiare ale locatarilor \u015fi locatorilor.<\/p>\n<p><strong>\u00cen prezentul standard no\u0163iunile utilizate semnific\u0103:<\/strong><\/p>\n<p><span style=\"color: #ed1c24;\">Contract de leasing <\/span>\u2013 contract potrivit c\u0103ruia locatorul cedeaz\u0103 locatarului, contra unei pl\u0103\u0163i sau serii de pl\u0103\u0163i, dreptul de utilizare a activului pentru o perioad\u0103 convenit\u0103 de timp. \u00cen sensul prezentului standard no\u0163iunea de leasing cuprinde de asemenea arenda, loca\u0163iunea (\u00eenchirierea).<\/p>\n<p><span style=\"color: #ed1c24;\">Contract de leasing financiar <\/span>\u2013 contract de leasing \u00een care partea preponderent\u0103 din riscurile \u015fi beneficiile aferente de\u0163inerii activului transmis \u00een leasing trece de la locator la locatar.<\/p>\n<p><span style=\"color: #ed1c24;\">Contract de leasing opera\u0163ional<\/span> \u2013 orice contract de leasing care nu reprezint\u0103 contract de leasing financiar.<\/p>\n<p><span style=\"color: #ed1c24;\">Chirie contingent\u0103<\/span> \u2013 o parte din pl\u0103\u0163ile de leasing care nu se fixeaz\u0103 \u00een contractul de leasing \u00een m\u0103rime valoric\u0103 determinat\u0103, ci se stabile\u015fte \u00een baza altor indicatori (de exemplu, un procent din volumul lor).<\/p>\n<p><span style=\"color: #ed1c24;\">Durat\u0103 de func\u0163ionare util\u0103<\/span> \u2013 durata estimat\u0103 (probabil\u0103) de utilizare a activului care r\u0103m\u00eene de la \u00eenceputul termenului de leasing, dar nu se limiteaz\u0103 la acest termen, \u00een decursul c\u0103reia entitatea a\u015fteapt\u0103 ob\u0163inerea beneficiilor din utilizarea activului.<\/p>\n<p><span style=\"color: #ed1c24;\">Pl\u0103\u0163i minime de leasing<\/span> \u2013 pl\u0103\u0163i (rate) efectuate de c\u0103tre locatar pe durata contractului de leasing, care cuprind: principalul (valoarea rambursabil\u0103 a activului transmis \u00een leasing), dob\u00eenda de leasing, valoarea rezidual\u0103 garantat\u0103. \u00cen pl\u0103\u0163ile minime de leasing nu se includ: chiria contingent\u0103, impozite, pl\u0103\u0163i de asigurare, cheltuieli de repara\u0163ie, de \u00eentre\u0163inere \u015fi alte cheltuieli aferente activului transmis \u00een leasing, valoarea rezidual\u0103 negarantat\u0103.<\/p>\n<p><span style=\"color: #ed1c24;\">Principalul (valoare rambursabil\u0103)<\/span> \u2013 valoarea activului transmis \u00een leasing care urmeaz\u0103 a fi rambursat\u0103 locatorului pe parcursul termenului de leasing \u015fi nu include dob\u00eenda de leasing.<\/p>\n<p><span style=\"color: #ed1c24;\">Valoare just\u0103<\/span> \u2013 suma cu care activul ar putea fi schimbat benevol \u00een cadrul unei tranzac\u0163ii desf\u0103\u015furate \u00een condi\u0163ii normale \u00eentre p\u0103r\u0163i interesate, independente \u015fi bine informate.<\/p>\n<p><span style=\"color: #ed1c24;\">Valoare rezidual\u0103 garantat\u0103<\/span> \u2013 o parte din valoarea rezidual\u0103 a activului transmis \u00een leasing, recuperarea c\u0103reia este garantat\u0103 locatorului.\n\t\t\n<style>\n#text-650781120 {\n  font-size: 1.1rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"row align-center\"  id=\"row-363709298\">\n\n\t<div id=\"col-1343841220\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-746882392\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-746882392 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-4086609696\" class=\"text\">\n\t\t\n<h1>CONTABILITATEA \u0218I FISCALITATEA CONTRACTELOR DE LEASING<\/h1>\nPARTEA 2\n\t\t\n<style>\n#text-4086609696 {\n  font-size: 1.2rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n<a href=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Leasing-Part-2.pdf\" class=\"button primary is-outline\" style=\"border-radius:10px;\">\n\t\t<span>Desc\u0103rca\u021bi fi\u0219ierul<\/span>\n\t<\/a>\n\n\n\t<div id=\"text-3989641312\" class=\"text\">\n\t\t\n<p>Covaliov Georgeta,<\/p>\n<p>auditor, CIPA<br \/>\n\t\t\n<style>\n#text-3989641312 {\n  font-size: 1.2rem;\n  line-height: 0.75;\n  text-align: right;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1997972829\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-89646057\" class=\"text\">\n\t\t\n\n<h2 style=\"text-align: center;\"><span style=\"color: #ed1c24;\"><strong>2. CONTABILITATEA LEASINGULUI CONFORM REGLEMENT\u0102RILOR NA\u021aIONALE <\/strong><strong>ALE REPUBLICII MOLDOVA<\/strong><\/span><\/h2>\n<p><strong>SNC \u201cContracte de leasing\u201d<\/strong> Activul primit \u00een leasing financiar se evalueaz\u0103 la cost de intrare care include:<\/p>\n<ul>\n<li>principalul (valoarea rambursabil\u0103 a activului);<\/li>\n<li>valoarea rezidual\u0103 garantat\u0103;<\/li>\n<li>costurile direct atribuibile primirii activului \u00een leasing (de exemplu, costurile legate de \u00eencheierea contractului de leasing, de transport, de asigurare \u00een drum, de preg\u0103tire a activului pentru utilizarea prestabilit\u0103), care conform condi\u0163iilor contractului se suport\u0103 de c\u0103tre locatar.<\/li>\n<\/ul>\n<p><strong>Pct.14 <\/strong>Prima de asigurare aferent\u0103 activului primit \u00een leasing (cu excep\u0163ia costului asigur\u0103rii \u00een drum), care conform condi\u0163iilor contractului se suport\u0103 de c\u0103tre locatar, se atribuie la costuri\/cheltuieli curente \u00een func\u0163ie de destina\u0163ia \u015fi locul de utilizare a obiectului respectiv.<\/p>\n<p>\u00cen cazul \u00een care costurile de asigurare dep\u0103\u015fesc pragul de semnifica\u0163ie prestabilit \u015fi se refer\u0103 la dou\u0103 sau mai multe perioade de gestiune, ele pot fi contabilizate ca cheltuieli anticipate cu decontarea ulterioar\u0103 la costuri \u015fi\/sau cheltuieli curente \u00een modul prev\u0103zut de politicile contabile ale locatarului.<\/p>\n<p>Conform prevederilor <strong>pct.6 <\/strong>al SNC \u201cContracte de leasing\u201d, \u00een func\u0163ie de gradul de repartizare \u00eentre locator \u015fi locatar a riscurilor \u015fi beneficiilor aferente de\u0163inerii activelor transmise \u00een leasing, se delimiteaz\u0103 dou\u0103 tipuri de leasing: financiar \u015fi opera\u0163ional. Toate riscurile \u0219i recompensele (inclusiv proprietatea economic\u0103) inerente obiectului \u00eenchiriat (\u0219i nu dreptul de proprietate) sunt \u00een esen\u021b\u0103 transferate de la locator la locatar?<\/p>\n<ul>\n<li><strong>da <\/strong>= contract de leasing financiar;<\/li>\n<li><strong>nu <\/strong>= contract de leasing opera\u021bional.<\/li>\n<\/ul>\n<p>Tipul leasingului se stabile\u015fte la \u00eenceputul termenului de leasing \u00een baza condi\u0163iilor contractuale \u015fi trebuie s\u0103 fie identic pentru locatar \u015fi locator. \u00cen cazul \u00een care contractul de leasing nu con\u0163ine nici o condi\u0163ie indicat\u0103 \u00een pct.8 din prezentul standard, contractul de leasing se consider\u0103 opera\u0163ional.<\/p>\n\n\t\t\n<style>\n#text-89646057 {\n  font-size: 1.1rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"row align-center\"  id=\"row-489599993\">\n\n\t<div id=\"col-464943666\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1219023184\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1219023184 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2318911756\" class=\"text\">\n\t\t\n<h1>CONTABILITATEA \u0218I FISCALITATEA CONTRACTELOR DE LEASING<\/h1>\nPARTEA 2\n\t\t\n<style>\n#text-2318911756 {\n  font-size: 1.2rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n<a href=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Leasing-Part-2.pdf\" class=\"button primary is-outline\" style=\"border-radius:10px;\">\n\t\t<span>Desc\u0103rca\u021bi fi\u0219ierul<\/span>\n\t<\/a>\n\n\n\t<div id=\"text-2084722899\" class=\"text\">\n\t\t\n<p>Covaliov Georgeta,<\/p>\n<p>auditor, CIPA<br \/>\n\t\t\n<style>\n#text-2084722899 {\n  font-size: 1.2rem;\n  line-height: 0.75;\n  text-align: right;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1558493106\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-1524428166\" class=\"text\">\n\t\t\n\n<h2 style=\"text-align: center;\"><span style=\"color: #ed1c24;\"><strong>2. CONTABILITATEA LEASINGULUI CONFORM REGLEMENT\u0102RILOR NA\u021aIONALE <\/strong><strong>ALE REPUBLICII MOLDOVA<\/strong><\/span><\/h2>\n<p><strong>Contabilitatea leasingului opera\u0163ional la locator<\/strong><strong><em>.<\/em><\/strong><\/p>\n<p><span style=\"color: #ed1c24;\"><strong>Activele transmise \u00een leasing<\/strong><\/span> opera\u0163ional se reflect\u0103 \u00een bilan\u0163ul locatorului.<\/p>\n<p>SNC \u201eContracte de leasing\u201d, <strong>pct. 44 <\/strong>prevede c\u0103 <strong><span style=\"color: #ed1c24;\">costurile directe ini\u0163iale<\/span><\/strong>, aferente nemijlocit negocierii \u015fi \u00eencheierii contractului de leasing opera\u0163ional (de exemplu, comisioane pentru c\u0103utarea locatarului, servicii de evaluare, juridice) care conform condi\u0163iilor contractului se suport\u0103 de c\u0103tre locator, se constat\u0103 ca cheltuieli curente. \u00cen cazul \u00een care aceste costuri dep\u0103\u015fesc pragul de semnifica\u0163ie prestabilit \u015fi se refer\u0103 la dou\u0103 sau mai multe perioade de gestiune, ele pot fi contabilizate ca cheltuieli anticipate cu decontarea ulterioar\u0103 \u00een limita termenului de leasing la costuri \u015fi\/sau cheltuieli curente \u00een modul prev\u0103zut de politicile contabile ale locatorului.<\/p>\n<p>Potrivit <strong>pct. 45 <\/strong>din standard, <span style=\"color: #ed1c24;\"><strong>pl\u0103\u0163ile de leasing opera\u0163ional primite<\/strong><\/span> sau de primit conform condi\u0163iilor contractuale se recunosc ca <strong>venituri curente pe durata termenului de leasing conform contabilit\u0103\u0163ii de angajamente pe o baz\u0103 sistematic\u0103 <\/strong>prev\u0103zut\u0103 \u00een politicile contabile ale locatorului.<\/p>\n<p><strong><span style=\"color: #ed1c24;\">Amortizarea activelor transmise \u00een leasing<\/span><\/strong> opera\u0163ional se calculeaz\u0103 de locator \u00een conformitate cu cerin\u0163ele SNC \u201eImobiliz\u0103ri necorporale \u015fi corporale\u201d prin metoda acceptat\u0103 \u00een politicile contabile \u015fi nu neap\u0103rat prin metodele aplicate pentru mijloacele fixe proprii.<\/p>\n<p><span style=\"color: #ed1c24;\"><strong>Costurile aferente return\u0103rii activelor transmise \u00een leasing<\/strong><\/span> suportate de c\u0103tre locator, se \u00eenregistreaz\u0103 ca cheltuieli curente \u015fi\/sau anticipate, \u00een func\u0163ie de pragul de semnifica\u0163ie prestabilit \u00een politicile contabile. \u00cen cazul leasingului opera\u0163ional locatorul efectueaz\u0103 urm\u0103toarele opera\u0163iuni:<\/p>\n<ul>\n<li>contabilizeaz\u0103 activele transmise \u00een leasing opera\u0163ional \u00een conturile contabilit\u0103\u0163ii financiare;<\/li>\n<li>calculeaz\u0103 amortizarea activelor transmise \u00een arend\u0103 at\u00e2t \u00een contabilitatea financiar\u0103, c\u00e2t \u015fi \u00een scopuri fiscale;<\/li>\n<li>constat\u0103 plata de leasing ca venit opera\u0163ional pe m\u0103sura calcul\u0103rii acesteia;<\/li>\n<li>suport\u0103 cheltuielile de repara\u0163ie \u015fi modernizare a activelor transmise \u00een leasing (dac\u0103 contractul nu prevede altfel);<\/li>\n<li>\u00eenregistreaz\u0103 ca venit (cheltuieli) sanc\u0163iunile calculate pentru \u00eenc\u0103lcarea condi\u0163iilor contractului de leasing opera\u0163ional;<\/li>\n<li>prime\u015fte de la locatar activele arendate dup\u0103 expirarea termenului de leasing sau la anularea contractului de leasing opera\u0163ional.<\/li>\n<\/ul>\n\n\t\t\n<style>\n#text-1524428166 {\n  font-size: 1.1rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"row align-center\"  id=\"row-1275245752\">\n\n\t<div id=\"col-2038928006\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1546018787\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1546018787 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2268436404\" class=\"text\">\n\t\t\n<h1>CONTABILITATEA \u0218I FISCALITATEA CONTRACTELOR DE LEASING<\/h1>\nPARTEA 2\n\t\t\n<style>\n#text-2268436404 {\n  font-size: 1.2rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n<a href=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Leasing-Part-2.pdf\" class=\"button primary is-outline\" style=\"border-radius:10px;\">\n\t\t<span>Desc\u0103rca\u021bi fi\u0219ierul<\/span>\n\t<\/a>\n\n\n\t<div id=\"text-2345309010\" class=\"text\">\n\t\t\n<p>Covaliov Georgeta,<\/p>\n<p>auditor, CIPA<br \/>\n\t\t\n<style>\n#text-2345309010 {\n  font-size: 1.2rem;\n  line-height: 0.75;\n  text-align: right;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-626249349\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-3475770001\" class=\"text\">\n\t\t\n\n<h2 style=\"text-align: center;\"><span style=\"color: #ed1c24;\"><strong>2. CONTABILITATEA LEASINGULUI CONFORM REGLEMENT\u0102RILOR NA\u021aIONALE <\/strong><strong>ALE REPUBLICII MOLDOVA<\/strong><\/span><\/h2>\n<p><strong>Contabilitatea leasingului opera\u0163ional la locatar<\/strong><\/p>\n<p><span style=\"color: #ed1c24;\"><strong>Activele primite \u00een leasing opera\u0163ional<\/strong><\/span> se reflect\u0103 de\u00a0 c\u0103tre locatar \u00een conturile extrabilan\u0163iere la valoarea convenit\u0103 de p\u0103r\u0163i \u00een contractul de leasing (<strong>pct.26<\/strong>).<\/p>\n<p><strong><span style=\"color: #ed1c24;\">Costurile directe aferente<\/span><\/strong> nemijlocit \u00eentr\u0103rii (restituirii) activului primit \u00een leasing \u015fi costurile de \u00eentre\u0163inere, care conform clauzelor contractului se suport\u0103 de c\u0103tre locatar, se \u00eenregistreaz\u0103 ca costuri sau cheltuieli curente \u00een func\u0163ie de destina\u0163ia \u015fi locul de utilizare a activului respectiv.<\/p>\n<p>\u00cen cazul \u00een care aceste costuri dep\u0103\u015fesc pragul de semnifica\u0163ie prestabilit \u015fi se refer\u0103 la dou\u0103 sau mai multe perioade de gestiune, ele pot fi reflectate \u00een componen\u0163a cheltuielilor anticipate cu decontarea ulterioar\u0103 la cheltuieli curente \u00een modul prev\u0103zut de politica de contabilitate a locatarului (<strong>pct.27<\/strong>).<\/p>\n<p><strong><span style=\"color: #ed1c24;\">Pl\u0103\u0163ile de leasing<\/span><\/strong> se atribuie la costuri sau cheltuieli curente \u00een func\u0163ie de destina\u0163ia \u015fi locul de utilizare a activului primit \u00een leasing conform contabilit\u0103\u0163ii de angajamente pe o baz\u0103 sistematic\u0103 care reflect\u0103 ob\u0163inerea avantajelor din utilizarea activului de- a lungul termenului de leasing. \u00cen cazul leasigului opera\u0163ional locatarul efectueaz\u0103 urm\u0103toarele opera\u0163iuni:<\/p>\n<ul>\n<li>\u00eenregistreaz\u0103 activele primite \u00een leasig opera\u0163ional \u00een conturi extrabilan\u0163iere la valoarea prev\u0103zut\u0103 \u00een contractul de leasig opera\u0163ional;<\/li>\n<li>constat\u0103 plata de arend\u0103 ca consumuri sau cheltuieli, \u00een func\u0163ie de destina\u0163ia \u015fi locul utiliz\u0103rii activelor arendate;<\/li>\n<li>suport\u0103 cheltuielile legate de \u00eentre\u0163inerea activelor arendate (dac\u0103 contractul nu prevede altfel);<\/li>\n<li>reflect\u0103 ca cheltuieli (venituri) sanc\u0163iunile calculate pentru \u00eenc\u0103lcarea condi\u0163iilor contractului de leasig opera\u0163ional.<\/li>\n<\/ul>\n<p><span style=\"color: #00a859;\"><strong><em>Exemplul 1.<\/em><\/strong><\/span><\/p>\n<p>\u00cen luna mai 201X entitatea \u201cA\u201d a transmis entit\u0103\u0163ii \u201cB\u201d \u00een leasing opera\u0163ional pe un termen de 2 ani un autocamion. Conform contractului de leasing valoarea rezidual\u0103 garantat\u0103 constituie 320 000lei.<\/p>\n<p>Costul de intrare al autocamionului constituie 1 265 000lei, valoarea rezidual\u0103 \u2013 65 000lei. Amortizarea se calculeaz\u0103 prin metoda cas\u0103rii liniare confor normei anuale de 10%. Pl\u0103\u0163ile lunare de leasing constituie 18 000lei, inclusiv TVA. Autocamionul este folosit \u00een scop de distribu\u0163ie a produselor.<\/p>\n<p><span style=\"color: #ed1c24;\"><strong>De \u00eentocmit<\/strong><\/span> formulele contabile \u015fi calculele aferente leasingului autocamionului la locatar \u015fi locator.<\/p>\n<h4 style=\"margin-top: 10.6pt; text-align: center;\" align=\"center\"><span lang=\"RO\">\u00cenregistr\u0103ri contabile privind leasingul operational conform <span style=\"letter-spacing: -.25pt;\">SNC<\/span><\/span><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-958 size-full aligncenter\" src=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-1-1.png\" alt=\"Table 1\" width=\"837\" height=\"231\" srcset=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-1-1.png 837w, https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-1-1-300x83.png 300w, https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-1-1-600x166.png 600w, https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-1-1-768x212.png 768w\" sizes=\"auto, (max-width: 837px) 100vw, 837px\" \/><\/p>\n\n\t\t\n<style>\n#text-3475770001 {\n  font-size: 1.1rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"row align-center\"  id=\"row-1880612262\">\n\n\t<div id=\"col-577914587\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-318793717\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-318793717 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-245397358\" class=\"text\">\n\t\t\n<h1>CONTABILITATEA \u0218I FISCALITATEA CONTRACTELOR DE LEASING<\/h1>\nPARTEA 2\n\t\t\n<style>\n#text-245397358 {\n  font-size: 1.2rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n<a href=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Leasing-Part-2.pdf\" class=\"button primary is-outline\" style=\"border-radius:10px;\">\n\t\t<span>Desc\u0103rca\u021bi fi\u0219ierul<\/span>\n\t<\/a>\n\n\n\t<div id=\"text-229252630\" class=\"text\">\n\t\t\n<p>Covaliov Georgeta,<\/p>\n<p>auditor, CIPA<br \/>\n\t\t\n<style>\n#text-229252630 {\n  font-size: 1.2rem;\n  line-height: 0.75;\n  text-align: right;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-377618703\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-922369331\" class=\"text\">\n\t\t\n\n<h2 style=\"text-align: center;\"><span style=\"color: #ed1c24;\"><strong>2. CONTABILITATEA LEASINGULUI CONFORM REGLEMENT\u0102RILOR NA\u021aIONALE <\/strong><strong>ALE REPUBLICII MOLDOVA<\/strong><\/span><\/h2>\n<p>Contabilitatea leasingului financiar la locator Potrivit <strong>pct. 35 <\/strong>din SNC \u201eContracte de leasing\u201d locatorul \u00eenregistreaz\u0103 transmiterea activului \u00een leasing financiar ca ie\u015fire a obiectului corespunz\u0103tor. \u00cen acest scop la \u00eenceputul termenului de leasing se contabilizeaz\u0103:<\/p>\n<ul>\n<li>decontarea amortiz\u0103rii \u015fi pierderilor din depreciere acumulate p\u00een\u0103 la transmiterea activului \u00een leasing financiar (dac\u0103 acestea exist\u0103);<\/li>\n<li>majorarea concomitent\u0103 a crean\u0163elor \u015fi veniturilor anticipate la suma valorii rambursabile \u015fi reziduale garantate a activului transmis \u00een leasing financiar;<\/li>\n<li>majorarea cheltuielilor anticipate \u015fi diminuarea valorii contabile a activului transmis \u00een leasing financiar. Activul transmis \u00een leasing financiar se reflect\u0103 la cont extrabilan\u0163ier.<\/li>\n<\/ul>\n<p>Pe m\u0103sura survenirii termenelor de achitare a pl\u0103\u0163ilor de leasing, stabilite prin contractul de leasing, locatorul reflect\u0103:<\/p>\n<ul>\n<li>reclasificarea crean\u0163elor pe termen lung privind leasingul;<\/li>\n<li>recunoa\u015fterea venitului din leasingul financiar\n<ul>\n<li>\u00een m\u0103rimea valorii rambursabile;<\/li>\n<li>\u00een partea ob\u00eenzii de<\/li>\n<\/ul>\n<\/li>\n<li>reclasificarea cheltuielilor anticipate pe termen lung.<\/li>\n<\/ul>\n<p><strong>Pl\u0103\u0163ile de leasing cuprind doua elemente principale:<\/strong><\/p>\n<ul>\n<li>principalul (valoarea de r\u0103scump\u0103rare) \u015fi<\/li>\n<li>dob\u00eenda de leasing.<\/li>\n<\/ul>\n<p>M\u0103rimea, modul de calcul, periodicitatea achit\u0103rii se stabilesc \u00een contract. De regul\u0103, ratele de leasing se achit\u0103 \u00een p\u0103r\u0163i egale pe fiecare perioad\u0103 de plat\u0103. \u00cen acest context apare necesitatea repartiz\u0103rii ratelor de leasing \u00eentre principalul \u015fi dob\u00eend\u0103. La finele perioadei de gestiune pe parcursul termenului de leasing financiar locatorul reflect\u0103 cota parte a:<\/p>\n<ul>\n<li>crean\u0163elor pe termen lung;<\/li>\n<li>veniturilor anticipate pe termen lung;<\/li>\n<li>cheltuielilor anticipate pe termen lung.<\/li>\n<\/ul>\n\n\t\t\n<style>\n#text-922369331 {\n  font-size: 1.1rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"row align-center\"  id=\"row-1992267812\">\n\n\t<div id=\"col-981405915\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-969495749\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-969495749 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2782381968\" class=\"text\">\n\t\t\n<h1>CONTABILITATEA \u0218I FISCALITATEA CONTRACTELOR DE LEASING<\/h1>\nPARTEA 2\n\t\t\n<style>\n#text-2782381968 {\n  font-size: 1.2rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n<a href=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Leasing-Part-2.pdf\" class=\"button primary is-outline\" style=\"border-radius:10px;\">\n\t\t<span>Desc\u0103rca\u021bi fi\u0219ierul<\/span>\n\t<\/a>\n\n\n\t<div id=\"text-1726277767\" class=\"text\">\n\t\t\n<p>Covaliov Georgeta,<\/p>\n<p>auditor, CIPA<br \/>\n\t\t\n<style>\n#text-1726277767 {\n  font-size: 1.2rem;\n  line-height: 0.75;\n  text-align: right;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1771579247\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-1617815360\" class=\"text\">\n\t\t\n\n<h2 style=\"text-align: center;\"><span style=\"color: #ed1c24;\"><strong>2. CONTABILITATEA LEASINGULUI CONFORM REGLEMENT\u0102RILOR NA\u021aIONALE <\/strong><strong>ALE REPUBLICII MOLDOVA<\/strong><\/span><\/h2>\n<p><strong>Contabilitatea leasingului financiar la locatar<\/strong> Potrivit <strong>pct.12 <\/strong>din standard costul de intrare a activului primit \u00een leasing financiar de c\u0103tre locatar cuprinde 3 componente:<\/p>\n<ol>\n<li><em>principalul (valoarea rambursabil\u0103 a activului);<\/em><\/li>\n<li><em>valoarea rezidual\u0103 garantat\u0103;<\/em><\/li>\n<li><em>costurile direct atribuibile primirii activului \u00een leasing <\/em>(de ex., costurile legate de \u00eencheierea contractului de leasing, de transport, de asigurare \u00een drum, de preg\u0103tire a activului pentru utilizarea prestabilit\u0103), care conform condi\u0163iilor contractului se suport\u0103 de c\u0103tre locatar.<\/li>\n<\/ol>\n<p>La primirea activului \u00een leasing financiar locatarul determin\u0103 pl\u0103\u0163ile minime de leasing \u015fi stabile\u015fte:<\/p>\n<ol>\n<li>durata de func\u0163ionare util\u0103 a activului, care nu poate dep\u0103\u015fi termenul contractului de leasing;<\/li>\n<li>metoda de calculare a amortiz\u0103rii.<\/li>\n<\/ol>\n<p>\u00cen decursul termenului de leasing locatarul reflect\u0103:<\/p>\n<ul>\n<li>calculul amortiz\u0103rii;<\/li>\n<li>deprecierea activului;<\/li>\n<li>costurile de \u00eentre\u0163inere, repara\u0163ie, asigurare a activului.<\/li>\n<\/ul>\n<p>Pl\u0103\u0163ile de leasing financiar care se efectueaz\u0103 de locatar \u00een decursul termenului de leasing includ:<\/p>\n<ol>\n<li>p\u0103r\u0163ile principalului (reducerea valorii rambursabile a activului primit \u00een leasing); \u015fi<\/li>\n<li>dob\u00eenzile de leasing.<\/li>\n<\/ol>\n<p>Pe m\u0103sura survenirii termenelor de plat\u0103, pl\u0103\u0163ile aferente valorii rambursabile a activului primit \u00een leasing se contabilizeaz\u0103 ca diminuare a cotei-p\u0103r\u0163i curente a datoriilor pe termen lung \u015fi majorare a datoriilor curente.<\/p>\n<p>Dob\u00eenda de leasing se calculeaz\u0103 \u00een decursul termenului de leasing pe m\u0103sura survenirii termenelor de plat\u0103 prin metod\u0103 prev\u0103zut\u0103 \u00een contractul de leasing \u015fi se \u00eenregistreaz\u0103 ca cheltuieli curente sau se capitalizeaz\u0103 conform SNC \u201eCosturile \u00eendator\u0103rii\u201d. La finele perioadei de gestiune pe parcursul termenului de leasing financiar locatarul reflect\u0103 cota parte a datoriei privind leasingul.<\/p>\n\n\t\t\n<style>\n#text-1617815360 {\n  font-size: 1.1rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"row align-center\"  id=\"row-1093475046\">\n\n\t<div id=\"col-1459760227\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-326794049\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-326794049 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-3983137983\" class=\"text\">\n\t\t\n<h1>CONTABILITATEA \u0218I FISCALITATEA CONTRACTELOR DE LEASING<\/h1>\nPARTEA 2\n\t\t\n<style>\n#text-3983137983 {\n  font-size: 1.2rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n<a href=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Leasing-Part-2.pdf\" class=\"button primary is-outline\" style=\"border-radius:10px;\">\n\t\t<span>Desc\u0103rca\u021bi fi\u0219ierul<\/span>\n\t<\/a>\n\n\n\t<div id=\"text-1617094111\" class=\"text\">\n\t\t\n<p>Covaliov Georgeta,<\/p>\n<p>auditor, CIPA<br \/>\n\t\t\n<style>\n#text-1617094111 {\n  font-size: 1.2rem;\n  line-height: 0.75;\n  text-align: right;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-933403641\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-4070586182\" class=\"text\">\n\t\t\n\n<h2 style=\"text-align: center;\"><span style=\"color: #ed1c24;\"><strong>2. CONTABILITATEA LEASINGULUI CONFORM REGLEMENT\u0102RILOR NA\u021aIONALE <\/strong><strong>ALE REPUBLICII MOLDOVA<\/strong><\/span><\/h2>\n<p><strong>Conform SNC Diferen\u021be de curs valutar \u0219i de sum\u0103<\/strong> <strong>pct.5<\/strong>.<\/p>\n<p>Opera\u0163iunile \u00een valut\u0103 str\u0103in\u0103 includ:<\/p>\n<ol>\n<li>exportul\/importul de active, servicii, lucr\u0103ri, alte opera\u0163iuni de comer\u0163 interna\u0163ional;<\/li>\n<li>primirea\/acordarea creditelor \u015fi \u00eemprumuturilor \u00een valut\u0103 str\u0103in\u0103;<\/li>\n<li>efectuarea investi\u0163iilor financiare \u00een valut\u0103 str\u0103in\u0103 (procurarea valorilor mobiliare, cotelor de participa\u0163ie \u00een capitalul social al entit\u0103\u0163ii str\u0103ine etc.);<\/li>\n<li>eliberarea avansurilor spre decontare, primirea\/transmiterea bunurilor \u00een leasing \u015fi alte opera\u0163iuni \u00een valut\u0103 str\u0103in\u0103 \u00eentre reziden\u0163ii Republicii Moldova permise de legisla\u0163ia \u00een vigoare.<\/li>\n<\/ol>\n<p>Modul de documentare a diferen\u0163elor de curs valutar aferente opera\u0163iunilor \u00een valut\u0103 str\u0103in\u0103 cu reziden\u0163ii RM este condi\u0163ionat de data recalcul\u0103rii \u00een moned\u0103 na\u0163ional\u0103 a activelor \u015fi crean\u0163elor \u00een valut\u0103 str\u0103in\u0103.<\/p>\n<p>Diferen\u0163ele de curs valutar \u00eenregistrate la data achit\u0103rii crean\u0163elor \u015fi datoriilor trebuie documentate \u00een acela\u015fi mod ca \u015fi opera\u0163iunile efectuate cu nereziden\u0163ii, adic\u0103 \u00een baza documentelor de plat\u0103 (ordine de plat\u0103, extrase de cont).<\/p>\n<p>Diferen\u0163ele de curs valutar calculate la data raport\u0103rii trebuie confirmate prin documentul primar tipizat \u201eAct de confirmare a crean\u0163elor \u015fi datoriilor \u00een valut\u0103 str\u0103in\u0103 aferente opera\u0163iunilor economice \u00eentre reziden\u0163ii Republicii Moldova\u201d (\u00een continuare \u2013 act de confirmare a crean\u0163elor \u015fi datoriilor \u00een valut\u0103 str\u0103in\u0103). Formularul actului nominalizat \u015fi instruc\u0163iunea privind modul de completare a acestuia s\u00eent aprobate prin Ordinul ministrului finan\u0163elor nr. 71 din 30.05.2014 (MO nr. 153\u2013159\/ 13.06.2014). <img loading=\"lazy\" decoding=\"async\" class=\"wp-image-962 size-full aligncenter\" src=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-2-1.png\" alt=\"Table 2\" width=\"1021\" height=\"526\" srcset=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-2-1.png 1021w, https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-2-1-300x155.png 300w, https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-2-1-600x309.png 600w, https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-2-1-768x396.png 768w\" sizes=\"auto, (max-width: 1021px) 100vw, 1021px\" \/><\/p>\n\n\t\t\n<style>\n#text-4070586182 {\n  font-size: 1.1rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"row align-center\"  id=\"row-233012161\">\n\n\t<div id=\"col-1912091478\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1073014080\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1073014080 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-726163426\" class=\"text\">\n\t\t\n<h1>CONTABILITATEA \u0218I FISCALITATEA CONTRACTELOR DE LEASING<\/h1>\nPARTEA 2\n\t\t\n<style>\n#text-726163426 {\n  font-size: 1.2rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n<a href=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Leasing-Part-2.pdf\" class=\"button primary is-outline\" style=\"border-radius:10px;\">\n\t\t<span>Desc\u0103rca\u021bi fi\u0219ierul<\/span>\n\t<\/a>\n\n\n\t<div id=\"text-2816131070\" class=\"text\">\n\t\t\n<p>Covaliov Georgeta,<\/p>\n<p>auditor, CIPA<br \/>\n\t\t\n<style>\n#text-2816131070 {\n  font-size: 1.2rem;\n  line-height: 0.75;\n  text-align: right;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-70344065\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-4272988972\" class=\"text\">\n\t\t\n\n<h2 style=\"text-align: center;\"><span style=\"color: #ed1c24;\"><strong>2. CONTABILITATEA LEASINGULUI CONFORM REGLEMENT\u0102RILOR NA\u021aIONALE <\/strong><strong>ALE REPUBLICII MOLDOVA<\/strong><\/span><\/h2>\n<p><span style=\"color: #00a859;\"><strong><em>Exemplul 2. <\/em><\/strong><\/span><\/p>\n<p>Pe data de 10.05.201X entitatea \u201dAlfa\u201d a transmis \u00een leasing entit\u0103\u0163ii \u201dBeta\u201d un autoturism pe un termen de 36 luni. Conform contractului, dup\u0103 expirarea termenului de leasing, la 09.05.201X+3, autoturismul trece \u00een proprietatea locatarului.<\/p>\n<p>Valoarea de intrare a autoturismului este egal\u0103 cu valoarea rambursabil\u0103 \u015fi constituie 34 152 eur, recalculat la cursul BNM din data de 10.05.201X 1 eur=18,6839 lei, ce constituie 638 092,55 lei. Valoarea rambursabil\u0103 \u00een lei este reflectat\u0103 \u00een factura WH 0675647 din 10.05.201X.<\/p>\n<p>Dob\u00eenda de leasing constituie 9% din valoarea rambursabil\u0103 neachitat\u0103 a activului \u015fi se achit\u0103 lunar p\u00e2n\u0103 la data de 10. La \u00eenceputul termenului de leasing locatarul achit\u0103 un avans \u00een m\u0103rime de 10% din valoarea rambursabil\u0103 \u015fi constituie 63 809,26 lei.<\/p>\n<p>Avansul va fi luat \u00een considera\u0163ie la achitarea datoriei fa\u0163\u0103 de locator \u00eencep\u00eend cu luna a 30-a. Conform prevederilor contractuale, suma pl\u0103\u0163ilor de lesing lunare constituie 759,10 eur \u015fi se va achita la cursul comercial al BC \u201eVictoriabank\u201d SA din data achit\u0103rii. La data de 10.06.201X principalul a fost calulat \u00een sum\u0103 de 581,79 eur \u015fi dob\u00e2nda de leasing \u2013 177,31 eur.<\/p>\n<p>Cursul comercial la data achit\u0103rii a constituit 19,00 eur. Amortizarea autoturismului se calculeaz\u0103 conform metodei liniare, norma amortiz\u0103rii anuale fiind 12,5%. Autoturismul va fi folosit de c\u0103tre sec\u0163ia v\u00e2nz\u0103ri. La primirea autoturismului \u00een leasing locatarul a suportat urm\u0103toarele cheltuieli:<\/p>\n<ul>\n<li><em>comision unic achitat locatorului \u00een sum\u0103 de 683,04 eur, echivalentul a 12 761,85 lei;<\/em><\/li>\n<li><em>prima de asigurare CASCO pentru primul an \u2013 1 536,84 eur, achivalentul a 28 714,16 lei;<\/em><\/li>\n<li><em>prima de asigurare obligatorie pentru anul 201X \u2013 1 920 lei;<\/em><\/li>\n<li><em>cheltuieli legate de \u00eenregistrarea \u015fi punerea la eviden\u0163\u0103 a autoturismului \u2013 1 150 Conform <\/em><em style=\"color: #555555; font-size: 14.4px;\">politicii de contabilitate cheltuielile sus-men\u0163ionate sunt considerate nesemnificative.<\/em><\/li>\n<\/ul>\n<p><span style=\"color: #ed1c24;\"><strong><em>Se cere de<\/em><\/strong><\/span><em><span style=\"color: #ed1c24;\">:<\/span> \u00eentocmit formulele contabile \u015fi calculele aferente leasingului autoturismului la locatar \u015fi locator.<\/em> \u00cen baza datelor din exemplu, locatorul \u015fi locatarul vor contabiliza opera\u0163iunile economice \u00een modul urm\u0103tor: <em>\u00cenregistr\u0103ri contabile privind leasingul financiar<\/em> <img loading=\"lazy\" decoding=\"async\" class=\"wp-image-964 size-full aligncenter\" src=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-3-1.png\" alt=\"Table 3\" width=\"962\" height=\"454\" srcset=\"https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-3-1.png 962w, https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-3-1-300x142.png 300w, https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-3-1-600x283.png 600w, https:\/\/finskillbox.com\/wp-content\/uploads\/2025\/06\/Table-3-1-768x362.png 768w\" sizes=\"auto, (max-width: 962px) 100vw, 962px\" \/><\/p>\n\n\t\t\n<style>\n#text-4272988972 {\n  font-size: 1.1rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":931,"parent":228,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-871","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/pages\/871","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/comments?post=871"}],"version-history":[{"count":25,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/pages\/871\/revisions"}],"predecessor-version":[{"id":1335,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/pages\/871\/revisions\/1335"}],"up":[{"embeddable":true,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/pages\/228"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/media\/931"}],"wp:attachment":[{"href":"https:\/\/finskillbox.com\/ro\/wp-json\/wp\/v2\/media?parent=871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}