For accounting
What an accountant needs at period close: official rates for any date, fiscal calculators, and the reference figures cited in the notes — each with its source and date.
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- Rate at the reporting dateThe official BNM rate for any date since 2011, with its provenance: where a non-working day inherits its rate from, and when it was published.
- Salary calculatorGross, net and total employer cost for 2025 and 2026, with a line-by-line breakdown and parameters cited to the acts that set them.
- Exchange differencesRevaluing foreign-currency receivables and payables: the exchange difference per event, signed correctly for asset and liability.
- Sum differenceContracts in conventional units settled in lei: the difference between the amount recorded and the amount paid, at the contractual rate.
- Interest deductibilityThe interest deductibility ceiling and the benefit in below-market employer loans, on the BNM weighted-average rates.
- Late-payment surchargeThe late-payment surcharge under art. 228 of the Tax Code: each year’s daily rate, periods split correctly across year boundaries.
- Tax treatiesEvery state with a double-taxation treaty: status, official texts and the withholding ceilings for dividends, interest and royalties.
- InflationThe annual inflation rate the BNM publishes, for the adjustments and thresholds that depend on it.
- NBS indicatorsCPI, the average wage and the PPI from the National Bureau of Statistics — the indices contracts cite.
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