solduri2roa: balante SAGA PDF -> xlsx initializare ROACONT

Extragere pe coordonate (pdfplumber), generarea celor doua xlsx pentru FUNDATIA si MASTER 12/2025, regulile de mapare si rapoartele de verificare. Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01BdA5a3ECKFD6Citf1ptPZu
2026-09-21 00:02:30 +03:00
commit 92dc8c7b32
22 changed files with 1876 additions and 0 deletions
--- a/.gitignore
+++ b/.gitignore
@@ -0,0 +1,2 @@
+__pycache__/
+*.pyc
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -0,0 +1,33 @@
+# solduri2roa
+
+Convertor balante SAGA (PDF) -> xlsx de initializare solduri ROACONT.
+
+## Mediu
+- `py` (Python 3.13). Instalate: pdfplumber, openpyxl. Fara alte dependinte.
+- Nu folosi `sed -i` (corupe fisierele). Scrie cu heredoc sau Python.
+- `D:\ROA\ROACONT` = read-only. Nu comite (git/svn) fara aprobare.
+
+## Fisiere
+| | |
+|---|---|
+| `extract_balanta.py` | PDF -> `balanta_<FIRMA>.csv` (pdfplumber pe coordonate) |
+| `genereaza_xlsx.py` | CSV -> `init_<FIRMA>_<an>_<luna>.xlsx` |
+| `init_facturi_balanta_note.xlsx` | sablonul ROA (rand 1 = coloane, 2-13 instructiuni, 20+ exemple) |
+| `docs/decizii_import.md` | **regulile de mapare - citeste intai** |
+| `docs/conturi_cu_analitice.md` | per cont: ANALITIC sau PARTENER (confirmat de Marius) |
+| `docs/config_cont_ireg.md` | `CONFIG_CONT_IREG` din Oracle local; `CONT` e VARCHAR2(4) |
+| `docs/raport_form_init_balanta.md` | semantica formularului de import ROACONT |
+| `docs/plan_solduri2roa.md` | etapele |
+
+## Reguli care se uita usor
+- `pdftotext` decaleaza coloanele. Doar pdfplumber, grupare pe `top`, coloane dupa `x1`.
+- `totdeb`/`totcred` = **sume totale**, nu solduri (bilantul/CPP se bazeaza pe ele).
+- In xlsx intra **doar frunzele**; importul reface sinteticul din suma analiticelor.
+- Conturile cu parteneri nu primesc analitice: rand `BALANTA` pe sintetic + cate un `FACTURA` per partener.
+- `cont` <= 4 car., `acont` <= 4 car. Analitic SAGA lung -> cifre concatenate (`1171.01.12` -> `0112`).
+- SAGA neteaza D/C la sintetice: diferentele se calculeaza **pe net**. Net != 0 -> analitic/partener de diferenta.
+- Nu ajusta cifre ca sa treaca o verificare. Raporteaza.
+
+## Verificari obligatorii inainte de a declara gata
+`SUM(totdeb)=SUM(totcred)`; total = randul "Totaluri:" din PDF; fiecare frunza din CSV apare exact o data;
+per cont cu parteneri `SUM(sold FACTURA)` = netul sinteticului; fara `(cont,acont)` duplicat.
--- a/31.12.2025.pdf
+++ b/31.12.2025.pdf
--- a/31.12.2025.pdf
+++ b/31.12.2025.pdf
--- a/balanta_FUNDATIA.csv
+++ b/balanta_FUNDATIA.csv
@@ -0,0 +1,89 @@
+pagina,cont,denumire,prec_d,prec_c,rulaj_d,rulaj_c,total_d,total_c,sold_d,sold_c,este_total
+1,101,CAPITAL SOCIAL,0.0,15000.0,0.0,0.0,0.0,15000.0,0.0,15000.0,0
+1,1171,REZULTATUL REPORTAT - PROFITUL NEREP./ PIREDERE NEACOP.,629448.54,0.0,144159.56,0.0,773608.1,0.0,773608.1,0.0,0
+1,1171.01,REZ. REPORTAT PT. EXCEDENT NEREP. SAU DEFICIT NEACOP. - AFSP,629448.54,0.0,144159.56,0.0,773608.1,0.0,773608.1,0.0,0
+1,1171.01.01,REZULTAT REPORTAT - 2013,7245.69,0.0,0.0,0.0,7245.69,0.0,7245.69,0.0,0
+1,1171.01.02,REZULTAT REPORTAT- 2014,0.0,462166.48,0.0,0.0,0.0,462166.48,0.0,462166.48,0
+1,1171.01.03,REZULTAT REPORTAT- 2015,62733.0,0.0,0.0,0.0,62733.0,0.0,62733.0,0.0,0
+1,1171.01.04,REZULTAT REPORTAT 2016,463593.57,0.0,0.0,0.0,463593.57,0.0,463593.57,0.0,0
+1,1171.01.05,REZULTAT REPORTAT 2017,64580.26,0.0,0.0,0.0,64580.26,0.0,64580.26,0.0,0
+1,1171.01.06,REZULTAT REPORTAT 2018,53819.82,0.0,0.0,0.0,53819.82,0.0,53819.82,0.0,0
+1,1171.01.07,REPORTAT PROFIT/PIERDERE 2019,0.0,277665.19,0.0,0.0,0.0,277665.19,0.0,277665.19,0
+1,1171.01.08,REPORTAT PROFIT/PIERDERE 2020,35546.5,0.0,0.0,0.0,35546.5,0.0,35546.5,0.0,0
+1,1171.01.09,REPORTAT PROFIT/PIERDERE 2021,67800.91,0.0,0.0,0.0,67800.91,0.0,67800.91,0.0,0
+1,1171.01.10,REPORTAT PROFIT/PIERDERE 2022,106630.74,0.0,0.0,0.0,106630.74,0.0,106630.74,0.0,0
+1,1171.01.11,REPORTAT PROFIT/PIERDERE 2023,507329.72,0.0,0.0,0.0,507329.72,0.0,507329.72,0.0,0
+1,1171.01.12,REPORTAT PROFIT/PIERDERE 2024,0.0,0.0,144159.56,0.0,144159.56,0.0,144159.56,0.0,0
+1,1211,EXCEDENT SAU DEFICIT PRIVIND AFSP,164431.54,0.0,130661.51,144159.56,295093.05,144159.56,150933.49,0.0,0
+1,1211.01,EXCEDENT SAU DEFICIT PRIVIND AFSP,164431.54,0.0,130661.51,144159.56,295093.05,144159.56,150933.49,0.0,0
+1,,Total sume clasa 1,793880.08,15000.0,274821.07,144159.56,1068701.15,159159.56,924541.59,15000.0,1
+1,2111,TERENURI,100000.0,0.0,0.0,0.0,100000.0,0.0,100000.0,0.0,0
+1,2111.03,TEREN MOGOSOAIA -260MP /NR CADASTRU 61309,100000.0,0.0,0.0,0.0,100000.0,0.0,100000.0,0.0,0
+1,212,CONSTRUCTII,1408257.53,0.0,0.0,0.0,1408257.53,0.0,1408257.53,0.0,0
+1,212.01,IMOBIL TEREN + CLADIRE MOGOSOAIA,241612.68,0.0,0.0,0.0,241612.68,0.0,241612.68,0.0,0
+1,212.02,IMOBIL APARTAMENT GH. BARITIU,244085.95,0.0,0.0,0.0,244085.95,0.0,244085.95,0.0,0
+1,212.03,IMOBIL MIERCANI TEREN + CONSTRUCTIE,331042.5,0.0,0.0,0.0,331042.5,0.0,331042.5,0.0,0
+1,212.04,IMOBIL STR COCARESCU NR 22,392986.4,0.0,0.0,0.0,392986.4,0.0,392986.4,0.0,0
+1,212.05,IMOBIL MOGOSOAIA-NR CADASTRU 61309,198530.0,0.0,0.0,0.0,198530.0,0.0,198530.0,0.0,0
+1,213,"INSTALATII TEHNICE,MIJ. TRANSP., ANIMALE SI PLANTATII",6300.0,0.0,0.0,0.0,6300.0,0.0,6300.0,0.0,0
+1,2133,MIJLOACE DE TRANSPORT C,250985.0,0.0,0.0,0.0,250985.0,0.0,250985.0,0.0,0
+2,214,"MOBILIER,APARATURA BIROTICA,ETC.",30950.0,0.0,0.0,0.0,30950.0,0.0,30950.0,0.0,0
+2,2812,AMORT. CONSTRUCTIILOR,0.0,409032.32,0.0,55016.88,0.0,464049.2,0.0,464049.2,0
+2,2813,"AMORT. INST., MIJ. DE TRANSPORT",0.0,177781.03,0.0,62746.26,0.0,240527.29,0.0,240527.29,0
+2,2814,AMORT. ALTOR IMOBILIZARI CORP.,0.0,16764.62,0.0,3868.74,0.0,20633.36,0.0,20633.36,0
+2,2814.01,"AMORT. AP. SI INST. DE MASURARE, CONTROL SI REGLARE - AFSP",0.0,16764.62,0.0,3868.74,0.0,20633.36,0.0,20633.36,0
+2,,Total sume clasa 2,1796492.53,603577.97,0.0,121631.88,1796492.53,725209.85,1796492.53,725209.85,1
+2,401,FURNIZORI,0.0,305673.95,0.0,9029.63,0.0,314703.58,0.0,314703.58,0
+2,401.00004,GTC AUTO TRADE,0.0,0.3,0.0,0.0,0.0,0.3,0.0,0.3,0
+2,401.00018,HOSTVISION SRL,0.0,143.92,0.0,470.18,0.0,614.1,0.0,614.1,0
+2,401.00043,BRIT MOTOR AG SRL,0.0,374.85,0.0,6265.77,0.0,6640.62,0.0,6640.62,0
+2,401.00045,TRACOM IMPEX S.R.L.,0.0,0.0,0.0,1392.75,0.0,1392.75,0.0,1392.75,0
+2,401.00049,APA CANAL ILFOV,0.0,604.89,0.0,521.93,0.0,1126.82,0.0,1126.82,0
+2,401.00050,SC CEGIM SRL,0.0,5599.99,0.0,0.0,0.0,5599.99,0.0,5599.99,0
+2,401.00051,S.C. CRAMA SPARLENI SRL,0.0,420.0,0.0,0.0,0.0,420.0,0.0,420.0,0
+2,401.00053,POPESCU LUMINITA-MACOVICIUC VERONICA,0.0,298530.0,0.0,0.0,0.0,298530.0,0.0,298530.0,0
+2,401.00054,DEDEMAN SRL,0.0,0.0,0.0,190.0,0.0,190.0,0.0,190.0,0
+2,401.00055,AGROMECANIC IMPEX SRL,0.0,0.0,0.0,189.0,0.0,189.0,0.0,189.0,0
+2,409,FURNIZORI DEBITORI,-0.01,0.0,0.0,0.0,-0.01,0.0,-0.01,0.0,0
+2,4092,FUR.-DEBIT PT.PRESTARI SERVICII,809.33,0.0,0.0,0.0,809.33,0.0,809.33,0.0,0
+2,4092.1,HOSTVISION,547.65,0.0,0.0,0.0,547.65,0.0,547.65,0.0,0
+2,4092.2,ROMARG,217.7,0.0,0.0,0.0,217.7,0.0,217.7,0.0,0
+2,4092.3,HORVARTH ALINA GABRIELA PROMISIUNE VZ-C,43.98,0.0,0.0,0.0,43.98,0.0,43.98,0.0,0
+2,4111,CLIENTI,15126.48,0.0,0.0,0.0,15126.48,0.0,15126.48,0.0,0
+2,4111.00004,EM INTERNATIONAL SERVICES GROUP S.R.L.,15126.48,0.0,0.0,0.0,15126.48,0.0,15126.48,0.0,0
+2,4411,IMPOZITUL PE PROFIT,0.0,26986.0,0.0,0.0,0.0,26986.0,0.0,26986.0,0
+2,446,ALTE IMPOZITE SI TAXE,0.0,-485.0,0.0,0.0,0.0,-485.0,0.0,-485.0,0
+2,446.1,IMPOZIT TEREN,0.0,-485.0,0.0,0.0,0.0,-485.0,0.0,-485.0,0
+2,4482,ALTE CREANTE FATA DE BUGET,17264.38,0.0,0.0,0.0,17264.38,0.0,17264.38,0.0,0
+2,4551,ASOCIATI-CONTURI CURENTE,0.0,1571531.33,0.0,0.0,0.0,1571531.33,0.0,1571531.33,0
+2,4551.01,IONESCU VALENTIN GHEORGHE,0.0,1383131.33,0.0,0.0,0.0,1383131.33,0.0,1383131.33,0
+2,4551.02,EURO ANTR RO12 PIRB 4250 7735 C 0200 1000,0.0,188400.0,0.0,0.0,0.0,188400.0,0.0,188400.0,0
+3,461,DEBITORI DIVERSI,477938.37,0.0,0.0,0.0,477938.37,0.0,477938.37,0.0,0
+3,461.01,SISTEME INTERNATIONALE DE AFACERI,15031.49,0.0,0.0,0.0,15031.49,0.0,15031.49,0.0,0
+3,461.02,IMPRUMUT ASOC. NO-ADD,10800.0,0.0,0.0,0.0,10800.0,0.0,10800.0,0.0,0
+3,461.03,TEMPLUM,29445.23,0.0,0.0,0.0,29445.23,0.0,29445.23,0.0,0
+3,461.04,DEBITOR EURO ANTREPRENOR,417000.01,0.0,0.0,0.0,417000.01,0.0,417000.01,0.0,0
+3,461.06,ADRIAN CRISTESCU,5000.0,0.0,0.0,0.0,5000.0,0.0,5000.0,0.0,0
+3,461.07,FUNDATIA DOMENIU OTETELESANU,661.64,0.0,0.0,0.0,661.64,0.0,661.64,0.0,0
+3,462,CREDITORI DIVERSI,0.0,3400771.0,0.0,0.0,0.0,3400771.0,0.0,3400771.0,0
+3,462.01,TEMPLUM PLUS,0.0,988640.0,0.0,0.0,0.0,988640.0,0.0,988640.0,0
+3,462.04,CREDITOR EURO PRO CONSTRUCT,0.0,1869897.0,0.0,0.0,0.0,1869897.0,0.0,1869897.0,0
+3,462.05,MODREA ALAIN FLORIN,0.0,542234.0,0.0,0.0,0.0,542234.0,0.0,542234.0,0
+3,473,DEC. DIN OP. IN CURS DE CLARIF.,14094.02,0.0,0.0,0.0,14094.02,0.0,14094.02,0.0,0
+3,,Total sume clasa 4,525232.57,5304477.28,0.0,9029.63,525232.57,5313506.91,525232.57,5313506.91,1
+3,5121,CONTURI LA BANCA IN LEI,81966.8,0.0,0.0,0.0,81966.8,0.0,81966.8,0.0,0
+3,5121.01,RO73 BACX 0000 0008 7243 0001,81966.8,0.0,0.0,0.0,81966.8,0.0,81966.8,0.0,0
+3,5124,CONTURI LA BANCA IN DEVIZE,2492540.28,0.0,0.0,0.0,2492540.28,0.0,2492540.28,0.0,0
+3,5124.01,RO89 BACX 0000 0008 7243 0004 - EURO,2492540.28,0.0,0.0,0.0,2492540.28,0.0,2492540.28,0.0,0
+3,5125,SUME IN CURS DE DECONTARE,160509.43,0.0,0.0,0.0,160509.43,0.0,160509.43,0.0,0
+3,5125.03,SUME PROPRIRI ANAF,1490.02,0.0,0.0,0.0,1490.02,0.0,1490.02,0.0,0
+3,5125.04,SUME IN CURS DECONTARE,159019.41,0.0,0.0,0.0,159019.41,0.0,159019.41,0.0,0
+3,5311,CASA IN LEI,72433.56,0.0,0.0,0.0,72433.56,0.0,72433.56,0.0,0
+3,,Total sume clasa 5,2807450.07,0.0,0.0,0.0,2807450.07,0.0,2807450.07,0.0,1
+3,6024,CHELT. CU PIESELE DE SCHIMB,0.0,0.0,1392.75,1392.75,1392.75,1392.75,0.0,0.0,0
+3,6051,CHELT. PRIVIND CONSUMUL DE ENERGIE,0.0,0.0,521.93,521.93,521.93,521.93,0.0,0.0,0
+3,611,CHELT. CU INTRETINEREA SI REP.,0.0,0.0,6265.77,6265.77,6265.77,6265.77,0.0,0.0,0
+3,628,ALTE CHELT.CU SERV.LA TERTI,0.0,0.0,849.18,849.18,849.18,849.18,0.0,0.0,0
+3,6811,CHELT. DE EXPL.CU AMORT. IMOB.,0.0,0.0,121631.88,121631.88,121631.88,121631.88,0.0,0.0,0
+3,,Total sume clasa 6,0.0,0.0,130661.51,130661.51,130661.51,130661.51,0.0,0.0,1
+4,,Totaluri:,5923055.25,5923055.25,405482.58,405482.58,6328537.83,6328537.83,6053716.76,6053716.76,1
--- a/balanta_MASTERJOB.csv
+++ b/balanta_MASTERJOB.csv
@@ -0,0 +1,89 @@
+pagina,cont,denumire,prec_d,prec_c,rulaj_d,rulaj_c,total_d,total_c,sold_d,sold_c,este_total
+1,1012,CAPITAL SUBSCRIS VARSAT,0.0,90000.0,0.0,0.0,0.0,90000.0,0.0,90000.0,0
+1,117,REZULTATUL REPORTAT,47431.79,0.0,0.0,0.0,47431.79,0.0,47431.79,0.0,0
+1,117.1,PIERDERE REPORTATA,4280.23,0.0,0.0,0.0,4280.23,0.0,4280.23,0.0,0
+1,117.2,PIERDERE REPORTATA,7743.14,0.0,0.0,0.0,7743.14,0.0,7743.14,0.0,0
+1,117.3,PIERDERE REPORTATA,7037.7,0.0,0.0,0.0,7037.7,0.0,7037.7,0.0,0
+1,117.4,PIERDERE 2007,7531.03,0.0,0.0,0.0,7531.03,0.0,7531.03,0.0,0
+1,117.5,PIERDERE 2008,5731.08,0.0,0.0,0.0,5731.08,0.0,5731.08,0.0,0
+1,117.6,PIERDERE 2009,3421.65,0.0,0.0,0.0,3421.65,0.0,3421.65,0.0,0
+1,117.7,PIERDERE 2010,2764.43,0.0,0.0,0.0,2764.43,0.0,2764.43,0.0,0
+1,117.8,PIERDERE 2011,6286.66,0.0,0.0,0.0,6286.66,0.0,6286.66,0.0,0
+1,1171,REZULTATUL REPORTAT - PROFITUL NEREP./ PIREDERE NEACOP.,106880.87,0.0,103625.3,0.0,210506.17,0.0,210506.17,0.0,0
+1,121,PROFIT SI PIERDERE,103625.3,0.0,100135.51,103625.3,203760.81,103625.3,100135.51,0.0,0
+1,,Total sume clasa 1,257937.96,90000.0,203760.81,103625.3,461698.77,193625.3,358073.47,90000.0,1
+1,201,CHELTUIELI DE CONSTITUIRE,581.27,0.0,0.0,0.0,581.27,0.0,581.27,0.0,0
+1,2111,TERENURI,439966.6,0.0,0.0,0.0,439966.6,0.0,439966.6,0.0,0
+1,2111.01,RISNOV- BRASOV,439966.6,0.0,0.0,0.0,439966.6,0.0,439966.6,0.0,0
+1,235,INVESTITII IMOBILIARE IN CURS DE EXECUTIE,292.0,0.0,0.0,0.0,292.0,0.0,292.0,0.0,0
+1,2813,"AMORT. INSTALATIILOR, MIJ. DE TRANSPORT",0.0,249314.46,0.0,87993.3,0.0,337307.76,0.0,337307.76,0
+1,,Total sume clasa 2,440839.87,249314.46,0.0,87993.3,440839.87,337307.76,440839.87,337307.76,1
+1,303,MAT. DE NATURA OB. DE INVENTAR,16802.46,0.0,0.0,0.0,16802.46,0.0,16802.46,0.0,0
+1,371,MARFURI,38850.0,0.0,0.0,0.0,38850.0,0.0,38850.0,0.0,0
+1,371.01,FURAJE PASTRAV,38850.0,0.0,0.0,0.0,38850.0,0.0,38850.0,0.0,0
+1,,Total sume clasa 3,55652.46,0.0,0.0,0.0,55652.46,0.0,55652.46,0.0,1
+1,401,FURNIZORI,0.0,534966.78,0.0,12142.21,0.0,547108.99,0.0,547108.99,0
+1,401.00001,MEDIAROM COMUNICATIONS,0.0,14293.76,0.0,0.0,0.0,14293.76,0.0,14293.76,0
+1,401.00003,TEMPLUM PLUS,0.0,500.0,0.0,0.0,0.0,500.0,0.0,500.0,0
+1,401.00006,BIROU INDIVIDUAL NOTARIAL GEORGE TRAGONE,0.0,952.0,0.0,0.0,0.0,952.0,0.0,952.0,0
+1,401.00007,ACVATIC TES S.R.L.,0.0,439966.6,0.0,0.0,0.0,439966.6,0.0,439966.6,0
+1,401.00008,DREAM FISH S.R.L.,0.0,38850.0,0.0,0.0,0.0,38850.0,0.0,38850.0,0
+1,401.00009,LEROY MERLIN ROMANIA SRL C,0.0,2902.91,0.0,0.0,0.0,2902.91,0.0,2902.91,0
+2,401.00010,SERVICE ONLAPTOP S.R.L.,0.0,1230.0,0.0,0.0,0.0,1230.0,0.0,1230.0,0
+2,401.00011,PET PRODUCT SRL,0.0,445.05,0.0,0.0,0.0,445.05,0.0,445.05,0
+2,401.00012,BIROU INDIVIDUAL NOTARIAL PIELEANU DANIELA,0.0,4879.0,0.0,0.0,0.0,4879.0,0.0,4879.0,0
+2,401.00013,CREATIV EXPERT CONSTRUCT S.R.L.,0.0,3300.0,0.0,0.0,0.0,3300.0,0.0,3300.0,0
+2,401.00014,,0.0,16802.46,0.0,0.0,0.0,16802.46,0.0,16802.46,0
+2,401.00015,ANDREEA BEATRICE VASILE,0.0,10000.0,0.0,0.0,0.0,10000.0,0.0,10000.0,0
+2,401.00017,TIRES AND PARTS SRL,0.0,845.0,0.0,400.0,0.0,1245.0,0.0,1245.0,0
+2,401.00023,ANGLO CARS S.R.L.,0.0,0.0,0.0,3700.9,0.0,3700.9,0.0,3700.9,0
+2,401.00024,DAW BENTA SRL,0.0,0.0,0.0,1948.01,0.0,1948.01,0.0,1948.01,0
+2,401.00025,ROMSYSTEMS S.R.L.,0.0,0.0,0.0,1380.4,0.0,1380.4,0.0,1380.4,0
+2,401.00026,UNIVERSAL GRUP SRL,0.0,0.0,0.0,1380.9,0.0,1380.9,0.0,1380.9,0
+2,401.00027,SEBASTIAN CONSTRUCTII MONTAJ SRL,0.0,0.0,0.0,3332.0,0.0,3332.0,0.0,3332.0,0
+2,4092,FURNIZORI — DEBITORI PT. PRESTARI DE SERVICII,4.0,0.0,0.0,0.0,4.0,0.0,4.0,0.0,0
+2,4092.01,ICI,4.0,0.0,0.0,0.0,4.0,0.0,4.0,0.0,0
+2,4111,CLIENTI,12000.0,0.0,0.0,0.0,12000.0,0.0,12000.0,0.0,0
+2,4111.00001,NEW HOME CONSTRUCT S.A.,12000.0,0.0,0.0,0.0,12000.0,0.0,12000.0,0.0,0
+2,421,PERSONAL - SALARII DATORATE,0.0,17689.0,0.0,0.0,0.0,17689.0,0.0,17689.0,0
+2,4315,CONTR. DE ASIGURARI SOCIALE,0.0,24297.0,0.0,0.0,0.0,24297.0,0.0,24297.0,0
+2,4316,CONTR. DE ASIGURARI SOCIALE DE SANATATE,0.0,10905.0,0.0,0.0,0.0,10905.0,0.0,10905.0,0
+2,436,CONTR. ASIGURATORIE DE MUNCA,0.0,1128.0,0.0,0.0,0.0,1128.0,0.0,1128.0,0
+2,4372,CONTRIBUTIA PERSONALULUI LA FONDUL DE SOMAJ,0.0,52.0,0.0,0.0,0.0,52.0,0.0,52.0,0
+2,441,IMPOZITUL PE PROFIT SI ALTE IMPOZITE,0.0,2567.0,0.0,0.0,0.0,2567.0,0.0,2567.0,0
+2,441.01,IMPOZIT FORFETAR,0.0,2567.0,0.0,0.0,0.0,2567.0,0.0,2567.0,0
+2,4411,IMPOZITUL PE PROFIT,0.0,7804.0,0.0,0.0,0.0,7804.0,0.0,7804.0,0
+2,4418,IMPOZITUL PE VENIT,0.0,360.0,0.0,0.0,0.0,360.0,0.0,360.0,0
+2,4424,TVA DE RECUPERAT,4669.56,0.0,0.0,0.0,4669.56,0.0,4669.56,0.0,0
+2,444,IMPOZITUL PE VENITURI DE NATURA SALARIILOR,0.0,3105.0,0.0,0.0,0.0,3105.0,0.0,3105.0,0
+2,447,FONDURI SPECIALE TAXE SI VARSAMINTE ASIMILATE,0.0,47.0,0.0,0.0,0.0,47.0,0.0,47.0,0
+2,447.01,COMISION ITM C,0.0,47.0,0.0,0.0,0.0,47.0,0.0,47.0,0
+3,4551,ACTIONARI/ASOCIATI - CONTURI CURENTE,0.0,751724.61,0.0,0.0,0.0,751724.61,0.0,751724.61,0
+3,4551.01,IONESCU VALENTIN,0.0,729308.61,0.0,0.0,0.0,729308.61,0.0,729308.61,0
+3,4551.02,TOMA IONEL VIOREL RO55 RZBR 0000 0600 1338 1717,0.0,22416.0,0.0,0.0,0.0,22416.0,0.0,22416.0,0
+3,461,DEBITORI DIVERSI,69289.0,0.0,0.0,0.0,69289.0,0.0,69289.0,0.0,0
+3,461.01,SISTEME INTARNATIONALE DE AF.,8289.0,0.0,0.0,0.0,8289.0,0.0,8289.0,0.0,0
+3,461.02,HABITAT SI AMBIENT,20000.0,0.0,0.0,0.0,20000.0,0.0,20000.0,0.0,0
+3,461.03,DEBITORI DIVERSI,41000.0,0.0,0.0,0.0,41000.0,0.0,41000.0,0.0,0
+3,462,CREDITORI DIVERSI,0.0,9810.0,0.0,0.0,0.0,9810.0,0.0,9810.0,0
+3,462.01,CREDITORI DIVERSI -IONESCU ALINA,0.0,3350.0,0.0,0.0,0.0,3350.0,0.0,3350.0,0
+3,462.02,CREDITORI DIVERSI - REZIDENT COM,0.0,700.0,0.0,0.0,0.0,700.0,0.0,700.0,0
+3,462.03,CREDITORI DIVERSI - IONESCU VALENTIN,0.0,760.0,0.0,0.0,0.0,760.0,0.0,760.0,0
+3,462.05,CREDITOR C.S.C.,0.0,5000.0,0.0,0.0,0.0,5000.0,0.0,5000.0,0
+3,473,DECONTARI DIN OPERATIUNI IN CURS DE CLARIFICARE,0.0,310905.94,0.0,0.0,0.0,310905.94,0.0,310905.94,0
+3,,Total sume clasa 4,85962.56,1675361.33,0.0,12142.21,85962.56,1687503.54,85962.56,1687503.54,1
+3,5121,CONTURI LA BANCA IN LEI,15730.61,0.0,0.0,0.0,15730.61,0.0,15730.61,0.0,0
+3,5121.01,PIRAEUS BANK - RON,0.0,20.8,0.0,0.0,0.0,20.8,0.0,20.8,0
+3,5121.02,RO45 PIRB 4250 7073 2600 1000 FIRST BANK,15599.25,0.0,0.0,0.0,15599.25,0.0,15599.25,0.0,0
+3,5124,CONTURI LA BANCA IN VALUTA,1060090.96,0.0,0.0,0.0,1060090.96,0.0,1060090.96,0.0,0
+3,5124.01,BANCA (EURO),5.71,0.0,0.0,0.0,5.71,0.0,5.71,0.0,0
+3,5124.02,RO11 PIRB 4250 7073 2600 2000 FIRST,1060085.25,0.0,0.0,0.0,1060085.25,0.0,1060085.25,0.0,0
+3,5125,SUME IN CURS DE DECONTARE,0.5,0.0,0.0,0.0,0.5,0.0,0.5,0.0,0
+3,5125.03,POPRIRE,0.5,0.0,0.0,0.0,0.5,0.0,0.5,0.0,0
+3,5311,CASA IN LEI,98460.87,0.0,0.0,0.0,98460.87,0.0,98460.87,0.0,0
+3,,Total sume clasa 5,1174282.94,0.0,0.0,0.0,1174282.94,0.0,1174282.94,0.0,1
+3,611,CHELT. CU INTRETINEREA SI REPARATIILE,0.0,0.0,2510.9,2510.9,2510.9,2510.9,0.0,0.0,0
+3,628,ALTE CHELT. CU SERVICIILE EXECUTATE DE TERTI,0.0,0.0,9631.31,9631.31,9631.31,9631.31,0.0,0.0,0
+3,6811,CHELT. DE EXPLOATARE CU AMORTIZAREA IMOBILIZARILOR,0.0,0.0,87993.3,87993.3,87993.3,87993.3,0.0,0.0,0
+3,,Total sume clasa 6,0.0,0.0,100135.51,100135.51,100135.51,100135.51,0.0,0.0,1
+4,,Totaluri:,2014675.79,2014675.79,303896.32,303896.32,2318572.11,2318572.11,2114811.3,2114811.3,1
--- a/docs/config_cont_ireg.md
+++ b/docs/config_cont_ireg.md
@@ -0,0 +1,91 @@
+# CONFIG_CONT_IREG (MARIUSM_AUTO@ROA_CENTRAL)
+
+Sursa: Oracle LOCAL (server dezvoltare ROA_CENTRAL), NU productie.
+
+## Sursa si conectare
+
+- DSN (tnsnames.ora, `D:\ROA\instantclient_19_18\tnsnames.ora:206`): `ROA_CENTRAL` = HOST 10.0.20.121, PORT 1521, SERVICE_NAME ROA
+- Schema citita: `MARIUSM_AUTO`
+- Comanda exacta folosita:
+
+```
+set TNS_ADMIN=D:\ROA\instantclient_19_18
+set NLS_LANG=ROMANIAN_ROMANIA.AL32UTF8
+sqlplus.exe -S "MARIUSM_AUTO/ROMFASTSOFT@ROA_CENTRAL"
+```
+
+Parola: din `D:\ROA\ROACONT\docs\oracle_parola_standard.secret` (valoare implicita si in `COMUN\utile\Teste\test_init_env_auto.prg:22`).
+
+## Structura tabelei (DESC)
+
+| Coloana | Tip | NULL? |
+|---|---|---|
+| ID_CONT_IREG | NUMBER | N |
+| CONT | VARCHAR2(4) | Y |
+| EXPLICATIE | VARCHAR2(50) | Y |
+| FEL_CONT | NUMBER | Y |
+| CU_INREGISTRARI | NUMBER | Y |
+| CU_VENCHELT | NUMBER | N |
+| CU_PROC_TVA | NUMBER | N |
+| LUNAI | NUMBER | Y |
+| ANI | NUMBER | Y |
+
+Observatie: coloana ceruta ca "denumire" este de fapt `EXPLICATIE`. Tabela are si coloanele `FEL_CONT`, `CU_VENCHELT`, `CU_PROC_TVA`, `LUNAI`, `ANI`. `LUNAI`/`ANI` sunt completate doar pe randul 4511.
+
+## Randuri (47)
+
+| ID_CONT_IREG | CONT | EXPLICATIE | FEL_CONT | CU_INREGISTRARI | CU_VENCHELT | CU_PROC_TVA | LUNAI | ANI |
+|---|---|---|---|---|---|---|---|---|
+| 63 | 1011 | 1011 | 1 | 0 | 0 | 0 | | |
+| 59 | 1621 | CREDITE PE TERMEN LUNG | 1 | 1 | 0 | 0 | | |
+| 54 | 167 | 167 | 1 | 1 | 0 | 0 | | |
+| 61 | 232 | AVANSURI FZ IMOB CORPORALE | 0 | 1 | 0 | 0 | | |
+| 62 | 234 | AVANSURI FZ IMOB NECORPORALE | 0 | 1 | 0 | 0 | | |
+| 47 | 261 | TITLURI DE PARTICIPARELA FILIALE DIN GRUP | 0 | 1 | 0 | 0 | | |
+| 48 | 2678 | CREANTE IMOBILIZATE | 0 | 1 | 0 | 0 | | |
+| 53 | 2691 | VARS.REF.TIT.PART.DET.LA FIL.GRUP | 1 | 1 | 0 | 0 | | |
+| 60 | 371 | MARFA | 0 | 0 | 0 | 0 | | |
+| 1 | 401 | FURNIZORI | 1 | 1 | 0 | 0 | | |
+| 73 | 403 | EF. COM. 403 | 1 | 1 | 0 | 0 | | |
+| 2 | 404 | FURNIZORI IMOBILIZARI | 1 | 1 | 0 | 0 | | |
+| 3 | 408 | FACTURI NESOSITE | 1 | 1 | 0 | 1 | | |
+| 4 | 409 | AVANSURI FURNIZORI | 0 | 1 | 0 | 0 | | |
+| 56 | 4091 | AVANSURI FURNIZORI | 0 | 1 | 0 | 0 | | |
+| 57 | 4092 | AVANSURI FURNIZORI | 0 | 1 | 0 | 0 | | |
+| 79 | 4093 | AVANSURI FURNIZORI | 0 | 1 | 0 | 0 | | |
+| 80 | 4094 | AVANSURI FURNIZORI | 0 | 1 | 0 | 0 | | |
+| 5 | 4111 | CLIENTI | 0 | 1 | 0 | 0 | | |
+| 6 | 4118 | CLIENTI INCERTI | 0 | 1 | 0 | 0 | | |
+| 72 | 413 | EF. COM. 413 | 0 | 1 | 0 | 0 | | |
+| 7 | 418 | FACTURI NEINTOCMITE | 0 | 1 | 0 | 1 | | |
+| 8 | 419 | CLIENTI CREDITORI | 1 | 1 | 0 | 1 | | |
+| 49 | 426 | DREPTURI DE PERSONAL NERIDICATE | 1 | 1 | 0 | 0 | | |
+| 10 | 4281 | ALTE DATORII IN LEG.CU PERS. | 1 | 0 | 0 | 0 | | |
+| 11 | 4282 | ALTE CREANTE IN LEGATURA CU PERSONALUL | 0 | 0 | 0 | 0 | | |
+| 65 | 4511 | DECONTARI IN CADRUL GRUPULUI | 2 | 1 | 0 | 0 | 1 | 2013 |
+| 76 | 4551 | ACTIONARI | 0 | 1 | 0 | 0 | | |
+| 68 | 456 | DECONTARI CU ACTIONARII | 0 | 1 | 0 | 0 | | |
+| 52 | 457 | DIVIDENDE 457 | 1 | 1 | 0 | 0 | | |
+| 14 | 461 | DEBITORI DIVERSI | 0 | 1 | 0 | 0 | | |
+| 15 | 462 | CREDITORI DIVERSI | 1 | 1 | 0 | 0 | | |
+| 51 | 471 | CHELTUIELI IN AVANS | 0 | 1 | 0 | 0 | | |
+| 67 | 472 | VENITURI IN AVANS | 1 | 1 | 0 | 0 | | |
+| 75 | 4754 | SUBVENTII INVESTITII | 1 | 1 | 0 | 0 | | |
+| 64 | 491 | PROVIZ.DEPREC.CREANTE-CLIENTI | 0 | 0 | 0 | 0 | | |
+| 74 | 5081 | DEPOZITE BANCARE | 0 | 0 | 0 | 0 | | |
+| 18 | 5121 | BANCA LEI | 0 | 0 | 0 | 0 | | |
+| 50 | 5122 | CONT CURENT GARANTII BRD | 0 | 0 | 0 | 0 | | |
+| 19 | 5124 | BANCA VALUTA | 0 | 0 | 0 | 0 | | |
+| 69 | 5125 | SUME IN CURS DE DECONTARE - POS | 0 | 0 | 0 | 0 | | |
+| 70 | 5126 | BANCA LEI TVA DEFALCAT | 0 | 0 | 0 | 0 | | |
+| 71 | 5127 | BANCA VALUTA TVA DEFALCAT | 0 | 0 | 0 | 0 | | |
+| 20 | 5311 | CASA LEI | 0 | 0 | 0 | 0 | | |
+| 21 | 5314 | CASA VALUTA | 0 | 0 | 0 | 0 | | |
+| 22 | 542 | ACHIZITORI | 0 | 1 | 0 | 0 | | |
+| 58 | 8051 | DOBANDA EXTRABILANTIER | 0 | 1 | 0 | 0 | | |
+
+Total randuri: 47.
+
+## Conturi cu CU_INREGISTRARI = 1
+
+1621, 167, 232, 234, 261, 2678, 2691, 401, 403, 404, 408, 409, 4091, 4092, 4093, 4094, 4111, 4118, 413, 418, 419, 426, 4511, 4551, 456, 457, 461, 462, 471, 472, 4754, 542, 8051
--- a/docs/conturi_cu_analitice.md
+++ b/docs/conturi_cu_analitice.md
@@ -0,0 +1,166 @@
+# Conturi cu analitice in balanta SAGA - analitic in ROA sau partener?
+
+Propunerea mea e in coloana **Propus**. Marius: corecteaza direct in tabel (scrie ANALITIC sau PARTENER)
+sau spune-mi ce schimbi. Sursa: `balanta_FUNDATIA.csv`, `balanta_MASTERJOB.csv`.
+
+- **ANALITIC** = ramane cont analitic in planul de conturi ROA (acont 4 caractere) si in balanta.
+- **PARTENER** = nu se creeaza analitic in ROA; se genereaza rand `FACTURA` per analitic, cu partener
+  nou (cod fiscal = codul SAGA, ex `401.00027`), iar soldul intra pe contul sintetic cu id_partd/id_partc.
+
+## FUNDATIA
+
+| Cont | Denumire | Nr. analitice | Sold total | Propus |
+|---|---|---|---|---|
+| 1171 | REZULTATUL REPORTAT - PROFITUL NEREP./ PIREDE | 1 | 773,608.10 | **ANALITIC** |
+| 1171.01 | REZ. REPORTAT PT. EXCEDENT NEREP. SAU DEFICIT | 12 | 773,608.10 | **ANALITIC** |
+| 1211 | EXCEDENT SAU DEFICIT PRIVIND AFSP | 1 | 150,933.49 | **ANALITIC** |
+| 2111 | TERENURI | 1 | 100,000.00 | **ANALITIC** |
+| 212 | CONSTRUCTII | 5 | 1,408,257.53 | **ANALITIC** |
+| 2814 | AMORT. ALTOR IMOBILIZARI CORP. | 1 | -20,633.36 | **ANALITIC** |
+| 401 | FURNIZORI | 10 | -314,703.58 | **PARTENER** |
+| 4092 | FUR.-DEBIT PT.PRESTARI SERVICII | 3 | 809.33 | **PARTENER** |
+| 4111 | CLIENTI | 1 | 15,126.48 | **PARTENER** |
+| 446 | ALTE IMPOZITE SI TAXE | 1 | 485.00 | **ANALITIC** |
+| 4551 | ASOCIATI-CONTURI CURENTE | 2 | -1,571,531.33 | **PARTENER** |
+| 461 | DEBITORI DIVERSI | 6 | 477,938.37 | **PARTENER** |
+| 462 | CREDITORI DIVERSI | 3 | -3,400,771.00 | **PARTENER** |
+| 5121 | CONTURI LA BANCA IN LEI | 1 | 81,966.80 | **PARTENER** |
+| 5124 | CONTURI LA BANCA IN DEVIZE | 1 | 2,492,540.28 | **PARTENER** |
+| 5125 | SUME IN CURS DE DECONTARE | 2 | 160,509.43 | **PARTENER** |
+
+### Detaliu analitice propuse PARTENER
+
+**401 FURNIZORI**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 401.00004 | GTC AUTO TRADE | 0.00 | 0.30 |
+| 401.00018 | HOSTVISION SRL | 0.00 | 614.10 |
+| 401.00043 | BRIT MOTOR AG SRL | 0.00 | 6,640.62 |
+| 401.00045 | TRACOM IMPEX S.R.L. | 0.00 | 1,392.75 |
+| 401.00049 | APA CANAL ILFOV | 0.00 | 1,126.82 |
+| 401.00050 | SC CEGIM SRL | 0.00 | 5,599.99 |
+| 401.00051 | S.C. CRAMA SPARLENI SRL | 0.00 | 420.00 |
+| 401.00053 | POPESCU LUMINITA-MACOVICIUC VERONICA | 0.00 | 298,530.00 |
+| 401.00054 | DEDEMAN SRL | 0.00 | 190.00 |
+| 401.00055 | AGROMECANIC IMPEX SRL | 0.00 | 189.00 |
+
+**4092 FUR.-DEBIT PT.PRESTARI SERVICII**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 4092.1 | HOSTVISION | 547.65 | 0.00 |
+| 4092.2 | ROMARG | 217.70 | 0.00 |
+| 4092.3 | HORVARTH ALINA GABRIELA PROMISIUNE VZ-C | 43.98 | 0.00 |
+
+**4111 CLIENTI**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 4111.00004 | EM INTERNATIONAL SERVICES GROUP S.R.L. | 15,126.48 | 0.00 |
+
+**4551 ASOCIATI-CONTURI CURENTE**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 4551.01 | IONESCU VALENTIN GHEORGHE | 0.00 | 1,383,131.33 |
+| 4551.02 | EURO ANTR RO12 PIRB 4250 7735 C 0200 1000 | 0.00 | 188,400.00 |
+
+**461 DEBITORI DIVERSI**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 461.01 | SISTEME INTERNATIONALE DE AFACERI | 15,031.49 | 0.00 |
+| 461.02 | IMPRUMUT ASOC. NO-ADD | 10,800.00 | 0.00 |
+| 461.03 | TEMPLUM | 29,445.23 | 0.00 |
+| 461.04 | DEBITOR EURO ANTREPRENOR | 417,000.01 | 0.00 |
+| 461.06 | ADRIAN CRISTESCU | 5,000.00 | 0.00 |
+| 461.07 | FUNDATIA DOMENIU OTETELESANU | 661.64 | 0.00 |
+
+**462 CREDITORI DIVERSI**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 462.01 | TEMPLUM PLUS | 0.00 | 988,640.00 |
+| 462.04 | CREDITOR EURO PRO CONSTRUCT | 0.00 | 1,869,897.00 |
+| 462.05 | MODREA ALAIN FLORIN | 0.00 | 542,234.00 |
+
+## MASTERJOB
+
+| Cont | Denumire | Nr. analitice | Sold total | Propus |
+|---|---|---|---|---|
+| 117 | REZULTATUL REPORTAT | 8 | 44,795.92 | **ANALITIC** |
+| 2111 | TERENURI | 1 | 439,966.60 | **ANALITIC** |
+| 371 | MARFURI | 1 | 38,850.00 | **ANALITIC** |
+| 401 | FURNIZORI | 18 | -547,108.99 | **PARTENER** |
+| 4092 | FURNIZORI — DEBITORI PT. PRESTARI DE SERVICII | 1 | 4.00 | **PARTENER** |
+| 4111 | CLIENTI | 1 | 12,000.00 | **PARTENER** |
+| 441 | IMPOZITUL PE PROFIT SI ALTE IMPOZITE | 1 | -2,567.00 | **ANALITIC** |
+| 447 | FONDURI SPECIALE TAXE SI VARSAMINTE ASIMILATE | 1 | -47.00 | **ANALITIC** |
+| 4551 | ACTIONARI/ASOCIATI - CONTURI CURENTE | 2 | -751,724.61 | **PARTENER** |
+| 461 | DEBITORI DIVERSI | 3 | 69,289.00 | **PARTENER** |
+| 462 | CREDITORI DIVERSI | 4 | -9,810.00 | **PARTENER** |
+| 5121 | CONTURI LA BANCA IN LEI | 2 | 15,578.45 | **PARTENER** |
+| 5124 | CONTURI LA BANCA IN VALUTA | 2 | 1,060,090.96 | **PARTENER** |
+| 5125 | SUME IN CURS DE DECONTARE | 1 | 0.50 | **PARTENER** |
+
+### Detaliu analitice propuse PARTENER
+
+**401 FURNIZORI**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 401.00001 | MEDIAROM COMUNICATIONS | 0.00 | 14,293.76 |
+| 401.00003 | TEMPLUM PLUS | 0.00 | 500.00 |
+| 401.00006 | BIROU INDIVIDUAL NOTARIAL GEORGE TRAGONE | 0.00 | 952.00 |
+| 401.00007 | ACVATIC TES S.R.L. | 0.00 | 439,966.60 |
+| 401.00008 | DREAM FISH S.R.L. | 0.00 | 38,850.00 |
+| 401.00009 | LEROY MERLIN ROMANIA SRL C | 0.00 | 2,902.91 |
+| 401.00010 | SERVICE ONLAPTOP S.R.L. | 0.00 | 1,230.00 |
+| 401.00011 | PET PRODUCT SRL | 0.00 | 445.05 |
+| 401.00012 | BIROU INDIVIDUAL NOTARIAL PIELEANU DANIELA | 0.00 | 4,879.00 |
+| 401.00013 | CREATIV EXPERT CONSTRUCT S.R.L. | 0.00 | 3,300.00 |
+| 401.00014 | **(lipsa denumire in PDF)** | 0.00 | 16,802.46 |
+| 401.00015 | ANDREEA BEATRICE VASILE | 0.00 | 10,000.00 |
+| 401.00017 | TIRES AND PARTS SRL | 0.00 | 1,245.00 |
+| 401.00023 | ANGLO CARS S.R.L. | 0.00 | 3,700.90 |
+| 401.00024 | DAW BENTA SRL | 0.00 | 1,948.01 |
+| 401.00025 | ROMSYSTEMS S.R.L. | 0.00 | 1,380.40 |
+| 401.00026 | UNIVERSAL GRUP SRL | 0.00 | 1,380.90 |
+| 401.00027 | SEBASTIAN CONSTRUCTII MONTAJ SRL | 0.00 | 3,332.00 |
+
+**4092 FURNIZORI — DEBITORI PT. PRESTARI DE SERVICII**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 4092.01 | ICI | 4.00 | 0.00 |
+
+**4111 CLIENTI**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 4111.00001 | NEW HOME CONSTRUCT S.A. | 12,000.00 | 0.00 |
+
+**4551 ACTIONARI/ASOCIATI - CONTURI CURENTE**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 4551.01 | IONESCU VALENTIN | 0.00 | 729,308.61 |
+| 4551.02 | TOMA IONEL VIOREL RO55 RZBR 0000 0600 1338 1717 | 0.00 | 22,416.00 |
+
+**461 DEBITORI DIVERSI**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 461.01 | SISTEME INTARNATIONALE DE AF. | 8,289.00 | 0.00 |
+| 461.02 | HABITAT SI AMBIENT | 20,000.00 | 0.00 |
+| 461.03 | DEBITORI DIVERSI | 41,000.00 | 0.00 |
+
+**462 CREDITORI DIVERSI**
+
+| Analitic SAGA | Denumire (nume partener) | Sold D | Sold C |
+|---|---|---|---|
+| 462.01 | CREDITORI DIVERSI -IONESCU ALINA | 0.00 | 3,350.00 |
+| 462.02 | CREDITORI DIVERSI - REZIDENT COM | 0.00 | 700.00 |
+| 462.03 | CREDITORI DIVERSI - IONESCU VALENTIN | 0.00 | 760.00 |
+| 462.05 | CREDITOR C.S.C. | 0.00 | 5,000.00 |
--- a/docs/decizii_import.md
+++ b/docs/decizii_import.md
@@ -0,0 +1,116 @@
+
+## 11. Trezorerie: banca si casa (512x / 531x) - PARTENERI, nu analitice
+Stabilit 20.09.2026.
+
+- **Conturi bancare `512x`** (5121 lei, 5124 devize, 5125 sume in curs de decontare): analiticele SAGA
+  **nu** devin analitice in ROA. Pentru fiecare analitic se creeaza un **partener cu numele exact al
+  analiticului** (numele contului bancar, ex `RO73 BACX 0000 0008 7243 0001`, `PIRAEUS BANK - RON`),
+  cod fiscal = codul SAGA (`5121.01`), si un rand `FACTURA` pe contul sintetic.
+- **Casa `531x`**: se creeaza partenerul **`CENTRALA`** (casa centrala), cod fiscal = codul contului
+  (`5311`). Contul nu are analitice in balantele astea - un singur rand `FACTURA` pe sintetic.
+
+## 12. Partener fara denumire in balanta
+Daca analiticul nu are denumire in PDF (ex MASTERJOB `401.00014`), partenerul se creeaza cu numele
+**`FURNIZOR <cod SAGA>`** (`FURNIZOR 401.00014`) si cod fiscal `401.00014`. Contabilitatea il
+identifica dupa cod si il corecteaza in ROA. Nu se ghiceste numele.
+
+## 13. Postari directe pe contul sintetic (analitic de diferenta)
+SAGA permite inregistrari **direct pe contul sintetic**, fara analitic, si in plus **neteaza** D/C la
+sintetice. Importul ROA construieste sinteticul ca **suma analiticelor**, deci partea postata direct
+pe sintetic s-ar pierde.
+
+Regula:
+1. Diferenta se calculeaza **pe net** (`parinte_D - parinte_C` fata de `SUM(copii_D) - SUM(copii_C)`),
+   pentru ca gross-ul parintelui e netat de SAGA si nu e recuperabil.
+2. Diferenta **net zero** = doar netare SAGA, se ignora (ex FUNDATIA `1171.01`: -739.831,67 pe ambele
+   laturi, net 0).
+3. Diferenta **net diferita de zero** = postare reala pe sintetic: se adauga un **analitic nou de
+   diferenta**, cu suma pusa pe latura semnului diferentei, si se **raporteaza explicit** in
+   `verificare_<firma>.md` (nu se ajusteaza analiticele existente).
+4. La conturile devenite PARTENERI, diferenta devine un **partener de diferenta**, nu un analitic.
+
+Cazuri gasite la importul 12/2025:
+| Firma | Cont | Diferenta net | Tratament |
+|---|---|---|---|
+| FUNDATIA | 1171.01 | 0,00 (doar netare) | se ignora |
+| MASTERJOB | 117 | +2.635,87 debit | analitic nou de diferenta |
+| MASTERJOB | 5121 | +152,16 debit | partener de diferenta (5121 e cont cu parteneri) |
+
+## 14. Trezorerie (512x / 531x): parteneri pe randuri BALANTA, FARA randuri FACTURA
+Stabilit 20.09.2026, inlocuieste partea de forma din pct. 11 (regula de continut ramane).
+
+Conturile de banca si casa **au parteneri, dar nu au facturi**: apar in balanta de verificare si in
+balanta de parteneri, niciodata in registrul de facturi.
+
+In xlsx:
+- **Nu** se genereaza randuri `TIP=FACTURA` pe `512x` / `531x`.
+- Se genereaza cate un rand `TIP=BALANTA` **per cont bancar / casa**, pe contul sintetic
+  (`acont` gol), cu `nume` = denumirea analiticului SAGA (numele contului bancar, `CENTRALA` la
+  casa) si `cod_fiscal` = codul SAGA (`5121.01`, `5311`), `totdeb`/`totcred` = sumele totale ale
+  analiticului respectiv.
+
+Confirmare din codul ROA (`COMUN\ferestre\frm_initializare_facturi_balanta.sc2:1104-1107`), la
+celalalt flux de import (balanta prin `conturi_roa.dbf`), unde exista doua liste distincte:
+- `lcListaConturiBalP` (balanta de parteneri): `401,404,408,409,4091,4092,4093,4111,418,419,461,462,4551,`**`5311,5121,5124`**
+- `lcListaConturiIregP` (inregistrari/facturi): aceeasi lista **fara** `5311,5121,5124`
+
+`5125` nu figureaza in niciuna dintre liste - de tratat separat.
+
+### Forma concreta in xlsx: randuri FACTURA (decis 20.09.2026)
+Formularul de import xlsx **nu suporta parteneri pe randurile `BALANTA`**:
+- `:828` goleste `denumire` cand `tip = 'BALANTA'` (o muta in `explicatia`)
+- `:867` construieste nomenclatorul de parteneri doar din randurile `WHERE ALLTRIM(tip) = 'FACTURA'`
+
+Ca sa nu modificam formularul, trezoreria se pune **pe randuri `FACTURA`**, ca orice cont cu
+parteneri: partenerul se creeaza corect, `id_partd`/`id_partc` se completeaza, iar
+`balanta_parteneri` se reconstruieste din `ireg_parteneri` (`:1685-1695`), deci cifrele ies exact.
+
+Efect secundar acceptat: pe conturile de trezorerie raman documente de tip FACTURA
+(`id_fdoc = 42`, `:528`) care nu sunt facturi reale. Nu deranjeaza balanta de parteneri.
+
+Regula de continut ramane cea de la pct. 11: un partener per cont bancar, cu numele analiticului
+(`RO45 PIRB ...`, `PIRAEUS BANK - RON`), iar la casa partenerul `CENTRALA`.
+
+### Sensul soldului la trezorerie
+Randurile FACTURA primesc latura dintr-o **lista fixa in cod** (`:379`):
+`401, 404, 462, 419, 408, 4551` -> credit; **tot restul -> debit**.
+Un cont bancar cu sold creditor (descoperit de cont) nu se poate exprima printr-un rand FACTURA:
+se lasa fara rand FACTURA, iar randul `BALANTA` il duce pe credit, unde formularul ii pune automat
+partenerul `NEREPARTIZAT` (`:415-431`). Se raporteaza cazul, ca sa fie corectat manual in ROA.
+Caz gasit: MASTER `5121.01 PIRAEUS BANK - RON`, sold creditor 20,80.
+
+## 15. 512x: analitice SI parteneri; 5125 doar analitice
+Revizuit 20.09.2026 (inlocuieste forma din pct. 11 si 14 pentru aceste conturi).
+
+- **`5121`, `5124`** (conturi bancare): analiticele **raman analitice** in planul de conturi si in
+  balanta, **si in plus** fiecare analitic primeste un partener. Concret, pentru fiecare analitic
+  se scriu DOUA randuri, pe acelasi `(cont, acont)`:
+  - un rand `TIP=BALANTA` cu `acont` completat si `totdeb`/`totcred` = sumele totale ale analiticului;
+  - un rand `TIP=FACTURA` cu **acelasi `acont`**, `nume` = denumirea analiticului (numele contului
+    bancar), `cod_fiscal` = codul SAGA (`5121.01`), `sold` = soldul analiticului.
+
+  `acont` trebuie sa fie acelasi pe ambele randuri: formularul scade randurile FACTURA din randul
+  BALANTA care are acelasi `(cont, acont, latura)` (`:415-431`). Cu `acont` diferit suma s-ar
+  dubla si ar aparea un rest negativ pe `NEREPARTIZAT`.
+- **`5311`** (casa, fara analitice): rand `BALANTA` pe `5311` (acont gol) + rand `FACTURA` pe
+  `5311` (acont gol), partener `CENTRALA`.
+- **`5125`**: **doar analitice**, fara parteneri. Se trateaza ca orice cont obisnuit cu analitice.
+- Un analitic cu soldul pe latura opusa laturii fixate in cod (`:379`, trezoreria merge pe debit)
+  nu primeste rand FACTURA; ramane doar randul BALANTA si formularul ii pune `NEREPARTIZAT`.
+  Caz gasit: MASTER `5121.01 PIRAEUS BANK - RON`, sold creditor 20,80.
+
+## 16. Regula generala: randul FACTURA trebuie sa aiba acelasi `acont` ca randul BALANTA pe care il consuma
+Confirmat 20.09.2026.
+
+Formularul grupeaza randurile `FACTURA` pe `(cont, acont, latura)` si **scade** suma lor din randul
+`BALANTA` cu exact aceeasi cheie; restul ramane pe partenerul `NEREPARTIZAT`, iar daca randul
+`BALANTA` lipseste, il creeaza el (`frm_initializare_facturi_balanta.sc2:415-431`).
+
+Consecinte:
+- `acont` gol pe `FACTURA` + `acont` completat pe `BALANTA` = cheie diferita: suma **se dubleaza**
+  (analiticul ramane intreg in balanta si se mai adauga un rand negativ pe sintetic, pe
+  `NEREPARTIZAT`). Greseala tacuta, nu da eroare.
+- De aceea: cont cu parteneri **fara** analitice in ROA (401, 4092, 4111, 461, 462, 4551) ->
+  ambele randuri cu `acont` gol. Cont cu parteneri **si** analitice in ROA (5121, 5124) ->
+  ambele randuri cu acelasi `acont`.
+- Latura conteaza si ea: un rand FACTURA pe debit nu atinge randul BALANTA de pe credit.
--- a/docs/plan_solduri2roa.md
+++ b/docs/plan_solduri2roa.md
@@ -0,0 +1,58 @@
+# Plan: balante SAGA (PDF) -> xlsx de initializare ROA
+
+Proiect: `D:\ROA\IMPORT2ROA\solduri2roa`
+Obiectiv prioritar: doua fisiere xlsx gata de importat in ROACONT pentru FUNDATIA si MASTER, luna 12/2025.
+Obiectiv secundar (pasul 2): program reutilizabil de conversie SAGA -> xlsx ROA.
+
+Deciziile de mapare: `decizii_import.md`. Semantica formularului de import: `raport_form_init_balanta.md`.
+
+## Etapa 1 - extragere fidela din PDF  (lane `pdf-extract`)
+`extract_balanta.py` (pdfplumber, pe coordonate) -> `balanta_FUNDATIA.csv`, `balanta_MASTERJOB.csv`
+cu `cont;denumire;prec_d;prec_c;rulaj_d;rulaj_c;total_d;total_c;sold_d;sold_c;este_total`.
+Poarta de trecere (nu se avanseaza cat timp pica):
+- `total_d = prec_d + rulaj_d`, `total_c = prec_c + rulaj_c` pe fiecare cont
+- `sold_d - sold_c = total_d - total_c` pe fiecare cont
+- `SUM(sold_d) = SUM(sold_c)` pe conturile frunza
+- suma analiticelor = parintele, pe fiecare nivel
+Un esec = parser gresit, nu date gresite: se repara parserul, nu cifrele.
+
+## Etapa 2 - semantica formularului  (lane `form-init-balanta`)
+Analiza `COMUN\ferestre\frm_initializare_facturi_balanta.sc2`: coloane obligatorii, validari
+blocante, crearea partenerului dupa `cod_fiscal` (si daca respinge un "CUI" de forma `401.00027`),
+regula `id_partd`/`id_partc`, lungimi `cont`/`acont`, rolul `CONFIG_CONT_IREG`.
+Risc principal de oprit aici: o validare de CUI care refuza `401.00027`.
+
+## Etapa 3 - conturile cu parteneri  (lane `config-cont-ireg`)
+`CONFIG_CONT_IREG` din Oracle local -> lista conturilor cu `CU_INREGISTRARI = 1`.
+
+## Etapa 4 - maparea in structura ROA
+Pentru fiecare firma, din CSV:
+1. **Conturi fara parteneri**: se pastreaza doar frunzele. `cont` = primele max 4 caractere,
+   `acont` = restul cifrelor concatenate (max 4). Un rand `BALANTA` per frunza, cu
+   `totdeb = total_d`, `totcred = total_c`. Daca suma frunzelor difera de parinte -> analitic de
+   diferenta, raportat explicit.
+2. **Conturi cu parteneri** (din etapa 3): un singur rand `BALANTA` pe sintetic (fara `acont`),
+   cu suma `total_d` / `total_c` a analiticelor, plus cate un rand `FACTURA` per analitic-partener:
+   `nume` = denumirea analiticului, `cod_fiscal` = `<cont>.<analitic>` din SAGA,
+   `numar` = analiticul, `sold` = soldul analiticului (cu semnul dat de natura contului),
+   `data` = 01.12.2025, `datascad` = 31.12.2025.
+3. Toate randurile: `an = 2025`, `luna = 12`.
+Iesire: `init_FUNDATIA_2025_12.xlsx`, `init_MASTER_2025_12.xlsx`, generate din sablonul
+`init_facturi_balanta_note.xlsx` cu randurile de instructiuni sterse.
+
+## Etapa 5 - verificare inainte de predare
+- `SUM(totdeb) = SUM(totcred)` pe tot xlsx-ul
+- pentru fiecare cont cu parteneri: `SUM(sold FACTURA) = soldul sintetic din balanta`
+- fiecare cont din balanta apare exact o data (frunza) in xlsx; niciun cont pierdut
+- `cont` <= 4 caractere, `acont` <= 4 caractere, fara dubluri `cont+acont`
+Raport: `docs\verificare_<firma>.md`, cu totalurile din balanta alaturi de totalurile din xlsx.
+
+## Etapa 6 - git
+`git init`, commit, push pe `gitea.romfast.ro:romfast/solduri2roa.git` (push-to-create).
+Se comit: scripturile, `docs\`, CSV-urile si xlsx-urile generate. PDF-urile: da (sunt sursa, 30 KB).
+
+## Pasul 2 (dupa import) - convertorul reutilizabil
+Generalizarea etapelor 1 + 4 intr-un singur script cu parametri (firma, an, luna, sursa PDF sau
+xlsx SAGA), cu regulile din `decizii_import.md` scoase intr-un fisier de configurare
+(conturi cu parteneri, maparea analiticelor). Nu se porneste inainte ca cele doua importuri sa
+fie validate in ROA.
--- a/docs/prompt_initial.md
+++ b/docs/prompt_initial.md
@@ -0,0 +1,12 @@
+# Prompt initial pentru agentii opencode - proiect solduri2roa
+
+Esti EXECUTANT, nu arhitect. Lucrezi in D:\ROA\IMPORT2ROA\solduri2roa.
+
+Reguli:
+- Python 3.13 se apeleaza cu `py` (nu `python`). Librarii deja instalate: pdfplumber, openpyxl.
+- Nu folosi NICIODATA `sed -i`. Scrie fisiere cu redirectare/heredoc sau cu Python.
+- Nu da commit (git/svn) si nu modifica nimic in afara D:\ROA\IMPORT2ROA\solduri2roa (D:\ROA\ROACONT e read-only pentru tine).
+- Codul e simplu si scurt: fara clase inutile, fara framework-uri, fara dependinte noi.
+- Nu inventa date. Daca o valoare nu se poate extrage sigur, o raportezi ca problema, nu o ghicesti.
+- Scrii raportul cerut in docs\raport_<lane>.md, scurt, cu fapte si numere, fara povestiri.
+- Ultimul mesaj: `GATA <lane>` sau `BLOCAT <lane>: motiv`.
--- a/docs/raport_config-cont-ireg.md
+++ b/docs/raport_config-cont-ireg.md
@@ -0,0 +1,25 @@
+# Raport config-cont-ireg
+
+Read-only. Doar SELECT. Nu s-a modificat nimic in baza; nu s-a scris in D:\ROA\ROACONT.
+
+## 1. Facut
+
+- Livrat: `D:\ROA\IMPORT2ROA\solduri2roa\docs\config_cont_ireg.md` — schema sursa, comanda de conectare, DESC, toate cele 47 randuri, lista CU_INREGISTRARI=1.
+- Citire: `MARIUSM_AUTO.CONFIG_CONT_IREG` prin `sqlplus -S "MARIUSM_AUTO/ROMFASTSOFT@ROA_CENTRAL"`, TNS_ADMIN=`D:\ROA\instantclient_19_18`.
+- DSN `ROA_CENTRAL` (10.0.20.121:1521/ROA) din `D:\ROA\instantclient_19_18\tnsnames.ora:206`. Parola din `D:\ROA\ROACONT\docs\oracle_parola_standard.secret` (=`ROMFASTSOFT`, si in `COMUN\utile\Teste\test_init_env_auto.prg:22`).
+
+## 2. Verificari
+
+- Conectare verificata: `select user from dual` -> `MARIUSM_AUTO`.
+- Numarare: `select count(*) from config_cont_ireg` -> 47 (toate scrise in livrabil).
+- Coloana ceruta "denumire" nu exista; denumirea este `EXPLICATIE` (notat in livrabil).
+- Tabela are in plus: `FEL_CONT`, `CU_VENCHELT`, `CU_PROC_TVA`, `LUNAI`, `ANI` (incluse in livrabil; LUNAI/ANI doar pe randul 4511).
+- Nu au fost rulate teste VFP.
+
+## 3. Nefacut / blocat
+
+- Nimic in afara scopului. Nu am scris raportul in `D:\ROA\ROACONT` (interzis explicit de sarcina), l-am pus in folderul de livrare.
+
+## 4. Stare periculoasa
+
+- Niciuna: zero scrieri in baza, niciun fisier editat in ROACONT, niciun proces ramas.
--- a/docs/raport_form_init_balanta.md
+++ b/docs/raport_form_init_balanta.md
@@ -0,0 +1,217 @@
+# Semantica importului `init_facturi_balanta_note.xlsx`
+
+Analiza read-only. Sursa de cod: `D:\ROA\ROACONT\COMUN\ferestre\frm_initializare_facturi_balanta.sc2`
+(liniile citate sunt cele din fisierul text FoxBin2Prg). Fara analize speculative.
+
+## Fluxul
+
+Butonul **Import** (`cmdNoteFacturiBalanta`, optiunea 1) executa in ordine:
+
+1. `VerificaImport()` - `frm...sc2:2354`, metoda la `2292-2310`.
+2. `ExportDate()` - `frm...sc2:2360`, metoda la `738-993`.
+3. `Creeazanote()` - `frm...sc2:2364`, metoda la `241-733`.
+4. `ModificaNote()` sau `Scrienote()` - `frm...sc2:2368-2371`.
+
+`ExportDate` citeste xlsx-ul in cursorul `cFacturiTemp` (`frm...sc2:760-774`) si lasa in urma
+cursorul `cFacturi` (`frm...sc2:825-847`). `Creeazanote` transforma `cFacturi` in `actactan`
+(note in Registrul Jurnal, `id_set = 90024`, `frm...sc2:258`).
+
+**Maparea coloanelor este positionala**, nu dupa numele din capul de tabel: `appendfromxlsx`
+ia campurile cursorului cu `AFIELDS` in ordine (`appendfromxlsx.prg:111-135`) si scrie pe rand.
+De aceea numele xlsx difera de numele campului:
+
+| xlsx | cursor `cFacturiTemp` | citat |
+|---|---|---|
+| nume | denumire | `frm...sc2:761` (ord. camp 10) |
+| numar | nract | `frm...sc2:760` (ord. 7) |
+| data | dataact | `frm...sc2:760` |
+| explicatia | explicatie | `frm...sc2:762` |
+| **sold** | **valoare** | `frm...sc2:765` |
+| **soldval** | **totval** | `frm...sc2:765` |
+| **soldtvaneex** | **tva** | `frm...sc2:765` |
+| **acont4428neex** | **acont4428** | `frm...sc2:765` |
+
+Maparea sold/soldval/soldtvaneex -> valoare/totval/tva e confirmata si de codul comentat
+`frm...sc2:781-799` (`sold -> valoare`, `soldtvaneex -> tva`, `soldval -> totval`).
+
+---
+
+## 1. Randurile TIP=BALANTA: totdeb/totcred
+
+**Sunt SUME TOTALE cumulate** (sold initial + rulaje), nu solduri nete. In sablon:
+"Total sume debitoare BALANTA" / "Total sume creditoare BALANTA" (Sheet1, rand 1). Comentariul
+din fluxul inrudit o spune explicit: `TOTDEB/TOTCRED = sume totale (sold la 1 ianuarie + rulaj
+precedent anual + rulaj lunar)` (`frm...sc2:1034`).
+
+Ce face codul cu ele:
+- Le transforma in cate o linie separata, nu intr-o diferenta: `totdeb as valoare` pe latura D,
+  `totcred as valoare` pe latura C, unite cu UNION ALL (`frm...sc2:350-356`).
+- Latura (D/C) pentru BALANTA vine din union-ul de mai sus, NU din lista de la `383` (lista 401,
+  404, 462, 419, 408, 4551 -> C se aplica doar peste `cFacturiTemp`, care la acel moment contine
+  doar randuri FACTURA; `frm...sc2:381-383`).
+- Nota generata: `id_fdoc = 69` (SOLD) pentru BALANTA, fata de 42 (FACTURA) (`frm...sc2:508`).
+- Semnul: daca `tipDC = 'C'` -> contul intra pe credit (`pcScc = pcCont`, `pcAscc = pcAcont`);
+  daca `tipDC = 'D'` -> pe debit (`pcScd = pcCont`, `pcAscd = pcAcont`) (`frm...sc2:551-579`).
+- **Contrapartida: goala.** Partea opusa rămâne `''` (`pcScd/pcAscd` gol pe latura C,
+  `pcScc/pcAscc` gol pe latura D - `frm...sc2:553-556, 567-570`). Nu exista cont de sold
+  initial (891/892) in cod. Nota de BALANTA este **unilaterala**, cate o linie per cont/latura.
+- Suma postata = soldul BALANTA minus TVA-ul neexigibil de pe aceeasi linie (pentru BALANTA
+  `tva = 0`, deci suma ramane `valoare`) (`frm...sc2:493, 504-506, 531-546`).
+- Daca un cont are si totdeb si totcred nenule, se genereaza doua linii distincte.
+
+## 2. Randurile TIP=FACTURA
+
+**Coloane obligatorii** - sablonul le declara (Sheet1, rand 1 / instructiuni): `an, luna, cont,
+nr, data, nume, cod_fiscal, sold factura` (optional `facturat/achitat`), `sold TVA Neexigibil`
+daca exista; "Pentru FACTURA, OBLIGATORIU completati NUME si COD FISCAL". Codul insa **nu le
+valideaza explicit**; singurul filtru dur este `an` numeric nenul (`frm...sc2:846`,
+`WHERE !Empty(Val(Transform(an)))`). Un rand fara `an` este ignorat tacit.
+
+**Partenerul** se creeaza/gaseste astfel:
+- `ExportDate` grupeaza randurile FACTURA dupa `denumire, cod_fiscal, reg_com` (`frm...sc2:865-869`)
+  si adauga mereu un partener `NEREPARTIZAT` (`frm...sc2:871-877`).
+- `CompleteazaParteneriROA` (`oproceduri_import.prg:5571-5910`): normalizeaza codul
+  (`Upper`, fara spatii, `oproceduri_import.prg:5624`); daca lungimea <= 3, codul devine `''` si
+  cautarea se face **dupa denumire** (`oproceduri_import.prg:5626-5628, 5639-5650`).
+- Cauta intai dupa cod exact (`5638-5641`), apoi dupa `NormalizeazaCUI` (`5643-5646`). Daca nu
+  gaseste, **creeaza partener nou** cu `pack_def.adauga_partener` (`5667-5717`), folosind codul
+  fiscal ca atare (`5677`), `tip_persoana = 1` daca lungimea < 13, altfel 2 (`5686`).
+- **Nu exista validare de CUI (checksum/format).** `NormalizeazaCUI` doar face UPPER, scoate
+  spatiile si taie prefixul `RO` cand restul e numeric (`validare.prg:1679-1699`). Deci
+  `"401.00027"` rămâne `"401.00027"`; are 9 caractere (>3), este folosit ca `cod_fiscal`, iar
+  daca nu exista deja, creeaza un partener nou cu acest cod. **Randul nu este respins.**
+- `id_part` se intoarce pe randurile FACTURA prin `Update cFacturi Set id_part ... Where
+  cod_fiscal = ... AND denumire = ... AND reg_com = ...` (`frm...sc2:902`).
+
+**Documentul/nota generata**: `id_fdoc = 42` (FACTURA) (`frm...sc2:508`), o linie de valoare
+(`facturat` sau `valoare`, minus TVA neexigibil) si, daca exista, o linie `ACHITAT`
+(`frm...sc2:529-633`), plus notele de TVA neexigibil (`frm...sc2:650-725`). `id_fact` se ia din
+`vireg_parteneri` sau din `SEQ_IdFact` (`frm...sc2:262-320`).
+
+## 3. Legatura FACTURA <-> BALANTA
+
+Nu se aduna si nu se verifica egalitatea; **BALANTA se reduce cu totalul facturilor**:
+- Se insumeaza `facturat - achitat` pe `cont, acont, tipDC` din randurile FACTURA
+  (`frm...sc2:389-392`); se adauga si soldul de 4428 TVA neexigibil (`frm...sc2:395-402`).
+- Pentru fiecare grupa se cauta linia BALANTA pe `cont/acont/tipDC` (`frm...sc2:411-412`) si
+  `REPLACE valoare WITH valoare - lnSoldFactura` (`frm...sc2:428`).
+- Daca linia BALANTA nu exista, se creeaza automat una cu explicatia `DIFERENTA FACTURI` si
+  partener `NEREPARTIZAT` (`frm...sc2:413-426`).
+- `lnSoldFactura = IIF(sold <> 0, sold, valoare)` - daca `facturat-achitat` e 0, foloseste
+  `SUM(valoare)` (soldul facturii) (`frm...sc2:408`).
+- **Nu exista verificare de egalitate si nici eroare la diferenta**; restul rămâne sold
+  `NEREPARTIZAT`.
+
+## 4. Lungimi `cont` / `acont` si combinare
+
+- Cursorul le declara `C(20)` (`frm...sc2:760`); la iesire se aplica `PADR(ALLTRIM(...), 4, ' ')`
+  (`frm...sc2:826-827`), deci minim 4, fara trunchiere la 4. In baza, `CONFIG_CONT_IREG.CONT`
+  este `VARCHAR2(4)` (docs/config_cont_ireg.md:24). Practic, sablonul cere `cont` <= 4 si
+  `acont` <= 4.
+- Daca celula `cont` contine un punct (`401.01`), `ExportDate` o separa: `cont = LEFT(pana la
+  punct)`, `acont = SUBSTR(dupa punct)`, iar `acont`-ul din coloana proprie se pastreaza daca
+  nu e gol (`frm...sc2:806-816`).
+- In nota finala contul sintetic si analiticul sunt **campuri separate**, nu concatenate:
+  `scd/ascd` si `scc/ascc` (`frm...sc2:639-645`); `pcCont = ALLTRIM(cont)`,
+  `pcAcont = ALLTRIM(acont)` (`frm...sc2:477-478`).
+
+## 5. Rolul `CONFIG_CONT_IREG` / `CU_INREGISTRARI`
+
+- Se citeste `select cont, decode(fel_cont,'0','D','C') as tipdc, cu_inregistrari from
+  CONFIG_CONT_IREG` (`frm...sc2:435`). Pentru fiecare cont din config, pe liniile BALANTA se
+  forteaza partenerul `NEREPARTIZAT` (`frm...sc2:438-443`), ca sa se poata genera balanta de
+  parteneri.
+- `cu_inregistrari = 1` marcheaza conturile cu inregistrari de partener. In `Creeazanote`, daca
+  linia BALANTA are cont in config, `tipdc` de config este opus laturii curente si
+  `cu_inregistrari = 1`, atunci pe linia opusa se pune `id_factc/id_factd = id_fact` si
+  `perechec/pereded = nract` (`frm...sc2:582-595`).
+- Lista efectiva a conturilor cu `CU_INREGISTRARI = 1` (dump Oracle local) este in
+  `docs/config_cont_ireg.md:89-91` (401, 403, 404, 408, 409, 4091-4094, 4111, 4118, 413, 418,
+  419, 426, 4511, 4551, 456, 457, 461, 462, 471, 472, 4754, 542, 8051, plus 1621, 167, 232,
+  234, 261, 2678, 2691). Fluxul de initializare directa are liste echivalente hardcodate:
+  parteneri-balanta `401,404,408,409,4091,4092,4093,4111,418,419,461,462,4551,5311,5121,5124`
+  (`frm...sc2:1104`) si inregistrari-parteneri fara 5311/5121/5124 (`frm...sc2:1107`).
+- Randurile FACTURA cu partener sunt deci necesare pentru conturile din `CONFIG_CONT_IREG` cu
+  `cu_inregistrari = 1`; BALANTA pe acele conturi primeste partener de diferenta.
+
+## 6. Unde se completeaza `id_partd` / `id_partc`
+
+In `Creeazanote`, dupa regula debit/credit:
+- Linia de valoare: `tipDC = 'C'` -> partenerul pe credit (`pnIdPartC = id_part`,
+  `pnIdPartD = 0`); `tipDC = 'D'` -> pe debit (`pnIdPartD = id_part`, `pnIdPartC = 0`)
+  (`frm...sc2:551-579`). Motivul e in comentariu: 401 pe credit, 4111 pe debit.
+- Linia `ACHITAT`: invers - `tipDC = 'C'` (furnizor) -> partener pe debit; `tipDC = 'D'`
+  (client) -> pe credit (`frm...sc2:597-630`).
+- Liniile de TVA neexigibil: 4428 vs 401/4111, partener pe latura contului de partener
+  (`frm...sc2:654-678`).
+- Suplimentar pentru BALANTA, pe linia opusa, `id_factc/id_factd` din config
+  (`frm...sc2:582-595`). Insertul in `actactan` le scrie in `id_partd/partd/id_partc/partc`
+  (`frm...sc2:639-645, 716-721`).
+
+## 7. Validari care blocheaza / opresc importul (lista scurta)
+
+- Documente deja importate: doar avertisment de confirmare, nu blocheaza
+  (`frm...sc2:2292-2310`, mesaj la `2355`).
+- `'Nu s-a generat id_fact!'` (`frm...sc2:313`).
+- `'Nu s-a gasit/generat id-ul de factura. Se opreste generarea de id-uri!'` (`frm...sc2:323`).
+- `'Eroare la adaugarea in clienti ROA ...'` - opreste `CompleteazaParteneriROA`
+  (`oproceduri_import.prg:5711`).
+- Fisier neales: `Getfile` gol -> return (`frm...sc2:751-755`).
+- Rand fara `an` numeric: ignorat tacit (`frm...sc2:846`).
+- Erori de citire xlsx: `'Nimic de importat'`, `'Foaie inexistenta'` (`appendfromxlsx.prg:24-45,
+  139-145`).
+- `'Nu recunosc structura de balanta!'` - doar fluxul direct `InitBalanta` (`frm...sc2:1095`).
+- Erori Oracle propagate prin `goExecutor.cEroare` (ex. `frm...sc2:292-294, 981`).
+
+Nu exista validare de completitudine pe coloanele FACTURA (nume/cod_fiscal/numar/data).
+
+## 8. `soldtvaneex` / `acont4428neex` / `baza..tva..`
+
+- `soldtvaneex` -> campul cursor `tva`: soldul TVA neexigibil al facturii
+  (`frm...sc2:765`; mapare in codul comentat `790`).
+- `acont4428neex` -> campul cursor `acont4428`: contul analitic 4428
+  (`frm...sc2:765`); folosit ca `ascd/ascc` pe liniile de 4428
+  (`frm...sc2:656-657, 670-671`).
+- `baza21/tva21 ... baza20/tva20` -> `baza..tva..`: baza si TVA neexigibil pe cote
+  (`frm...sc2:766-772`). Cota se determina in ordinea 21, 11, 19, 9, 5, 24, 20
+  (`frm...sc2:679-711`), iar suma TVA-ului pe cote este `pnTottvatax` (`frm...sc2:510`).
+- **Cand sunt obligatorii**: numai cand factura are TVA neexigibil (`lnTVA <> 0`,
+  `frm...sc2:650`). Sablonul cere explicit: "REGISTRE TVA TVA LA INCASARE. Trebuie completat
+  SOLD TVA NEEXIGIBIL + BAZA SI TVA NEEXIGIBIL pentru ca randul FACTURA sa aiba explicatie TVA
+  si sa apara in Registrele de TVA". `acont4428neex` se completeaza doar daca e nevoie.
+  Daca `tva = 0`, nu se genereaza nicio nota de exigibilitate.
+
+## 9. Contul sintetic din analitice - il creeaza singur (confirmat)
+
+- Instructiunea din sablon (Sheet1): "La tip BALANTA se completeaza DOAR CONTURILE ANALITICE,
+  DACA EXISTA, altfel contul sintetic (ex: 419.1 si 419.2 nu si 419). **Importul creeaza automat
+  contul sintetic din suma analiticelor**".
+- Formularul separa `cont.acont` (`frm...sc2:806-816`) si creeaza intrarea de plan conturi
+  pentru analitic prin `merge into plcont` (`frm...sc2:943-986`).
+- Sinteticul propriu-zis se construieste in engine, la scrierea notelor:
+  `PACK_CONTAFIN.SCRIE_IN_BALANTA` face `BAL` (sintetic) = `SUM(DEBIT)/SUM(CREDIT)` grupat pe
+  `scd/scc`, si `BALANA` (analitic) grupat pe `scd + ascd` (`ff_2026_09_09_06_COMUN_PACK_CONTAFIN.sql:6894-6957`),
+  apelat din `final_scriere_act_rul_local` (`...sql:8552-8553`).
+- Fluxul direct `InitBalanta` o face explicit in VFP: "Balanta sintetica" = `SUM` grupat pe
+  `cont2` fara `acont2` (`frm...sc2:1151-1160`), insert in `bal` (`frm...sc2:1188-1200`) si
+  analitica in `balana` (`frm...sc2:1245-1258`).
+
+## 10. Randul de start si numele foii
+
+- `appendfromxlsx(m.lcFile, "cFacturiTemp", "", 2, "Sheet1", .T.)` (`frm...sc2:774`):
+  `lnStartRows = 2`, deci **randul 1 (capul de tabel) este sarit; citirea incepe de la randul 2**.
+  Sablonul o confirma: "IMPORTUL INCEPE DE LA RANDUL 2. LASATI RANDUL 1 (CAPUL DE TABEL)".
+- Foaia asteptata: **`Sheet1`**, potrivita case-insensitive dupa nume in `get_sheet`
+  (`appendfromxlsx.prg:605-634`); in fisier `xl/workbook.xml` foaia se numeste `Sheet1`.
+- Randurile de instructiuni (2-19 in sablon) sunt citite ca date dar eliminate de filtrul
+  `an` nenul (`frm...sc2:846`); datele reale incepand cu randul 20 in sablon.
+
+---
+
+## Observatii
+
+- Ambele directii folosesc acelasi sablon `init_facturi_balanta_note.xlsx` (`frm...sc2:2258`);
+  optiunea 2 (initializare directa) foloseste insa `InitBalanta`/`InitFacturi`, cu alte fisiere
+  si alte structuri (`balanta.xlsx`, `facturi.xlsx`).
+- Toate citatele de mai sus sunt din fisierul `.sc2` (text), nu din binar.
+- Nu s-a modificat nimic in `D:\ROA\ROACONT`.
--- a/docs/raport_genxlsx.md
+++ b/docs/raport_genxlsx.md
@@ -0,0 +1,65 @@
+# Raport lane `genxlsx` (v2)
+
+Script: `genereaza_xlsx.py`. Produce pentru fiecare firma xlsx-ul de initializare
+(`init_<FIRMA>_2025_12.xlsx`, un sheet, randul 1 = capul de tabel, fara instructiuni/exemple)
+si raportul de verificare (`docs/verificare_<FIRMA>.md`).
+
+## Livrabile
+- `init_FUNDATIA_2025_12.xlsx` - 75 randuri (47 BALANTA, 28 FACTURA)
+- `init_MASTER_2025_12.xlsx` - 79 randuri (46 BALANTA, 33 FACTURA)
+- `docs/verificare_FUNDATIA.md`, `docs/verificare_MASTER.md`
+- `genereaza_xlsx.py`
+
+## Rezultate verificari (toate OK)
+| Firma | SUM(totdeb)=SUM(totcred) | frunze pierdute | parteneri | lungimi/dubluri |
+|---|---|---|---|---|
+| FUNDATIA | 7068369.50 = 7068369.50 (net 0.00) | 0 | OK | OK |
+| MASTER | 2318592.91 = 2318592.91 (net 0.00) | 0 | OK | OK |
+
+## Corectii v2 (fata de v1)
+1. **Randul FACTURA `DIFERENTA SINTETIC <cont>` a fost eliminat** de pe conturile cu parteneri.
+   Formularul scade singur suma randurilor FACTURA din randul BALANTA de pe acelasi
+   `(cont, acont, latura)` si pune restul pe partenerul `NEREPARTIZAT` pe care il creeaza el
+   (`frm..sc2:415-431`). Diferenta nu se mai inventa de noi.
+2. **Analitice cu sold pe latura opusa nu mai primesc FACTURA.** Latura FACTURA e fixa in cod
+   (`frm..sc2:379`/'383'): `401,404,462,419,408,4551` -> CREDIT, orice alt cont -> DEBIT.
+   Analiticul sarit ramane doar in randul BALANTA (pe latura lui corecta) si formularul ii pune
+   `NEREPARTIZAT`. Fiecare caz e listat in raport (sectiunea 4).
+3. **Randul BALANTA reprezinta contul sintetic intreg.** La partenerii cu un singur BALANTA
+   agregat, `totdeb` = suma `total_d` a tuturor analiticelor + postarea directa pe sintetic
+   (idem `totcred`), nu doar analiticele pentru care s-a emis FACTURA.
+4. **pct. 15 (revizuit 20.09.2026):**
+   - `5121`/`5124`: analiticele **raman analitice** si in plus primesc partener. Pentru fiecare
+     analitic se scriu **doua randuri pe acelasi `(cont, acont)`**: un `BALANTA` cu acont si
+     `totdeb`/`totcred` ale analiticului, si un `FACTURA` cu **acelasi acont**, `cod_fiscal` =
+     codul SAGA, `sold` = soldul analiticului. Acelasi `acont` e obligatoriu, altfel scaderea din
+     cod nu se potriveste si suma se dubleaza.
+   - `5125`: NU mai e cont cu parteneri - doar randuri BALANTA cu acont, fara FACTURA.
+   - `5311`: BALANTA (acont gol) + FACTURA (acont gol), partener `CENTRALA`.
+   - `401, 4092, 4111, 461, 462, 4551`: neschimbate - un BALANTA agregat pe sintetic (acont gol)
+     + cate un FACTURA per analitic (acont gol).
+
+## Ce ramane pe `NEREPARTIZAT`, per cont (sectiunea 3 din verificari)
+`net sintetic - SUM(sold FACTURA cu semn) = analitice sarite + postare directa pe sintetic`.
+Rezultat: toate conturile ies 0, mai putin MASTER `5121`:
+
+| cont | SUM FACTURA | net sintetic | sarite | postare directa | NEREPARTIZAT asteptat | diferenta |
+|---|---|---|---|---|---|---|
+| MASTER 5121 | 15599.25 | 15730.61 | -20.80 (`5121.01` creditor) | +152.16 | 131.36 | 131.36 |
+
+- MASTER `5121.01 PIRAEUS BANK - RON` (sold creditor 20,80): fara FACTURA, doar
+  `BALANTA 5121 acont 01` pe credit -> formularul ii pune `NEREPARTIZAT`.
+- MASTER `5121` postare directa +152.16: rand `BALANTA 5121 acont 99` `DIFERENTA SINTETIC SAGA`
+  (fara FACTURA) -> `NEREPARTIZAT`.
+
+## Randuri de diferenta (pct. 13-15) generate
+- MASTER `117` (nepartener): +2635.87 -> rand `BALANTA` cont 117, acont `99`,
+  nume `DIFERENTA SINTETIC SAGA`.
+- MASTER `5121` (banca): +152.16 -> rand `BALANTA` cont 5121, acont `99`, fara FACTURA.
+- FUNDATIA: niciunul (1171.01 are diferenta net zero - doar netare SAGA).
+
+## Observatii
+- SUM(totdeb) difera de `Totaluri.total_d` din PDF (FUNDATIA +739831.67, MASTER +20.80):
+  gross-ul sinteticelor netate de SAGA nu se poate reconstrui din frunze; netul coincide exact.
+- Coloana `explicatia` (control D/C) este goala in xlsx-ul final.
+- Nu s-a facut niciun commit.
--- a/docs/raport_pdf_extract.md
+++ b/docs/raport_pdf_extract.md
@@ -0,0 +1,57 @@
+# Raport pdf-extract - balante SAGA 31.12.2025
+
+Script: `extract_balanta.py` (pdfplumber, extract_words pe coordonate; NU pdftotext).
+Rulare: `py extract_balanta.py "<pdf>" "<csv>"`.
+
+## Volum extras
+
+| Firma | PDF | randuri CSV | conturi | randuri total |
+|---|---|---|---|---|
+| FUNDATIA | IBB 31.12.2025.pdf | 88 | 82 | 6 |
+| MASTERJOB | MJC 31.12.2025.pdf | 88 | 81 | 7 |
+
+Conturi duplicate: niciunul. Randuri de continuare de denumire lipite corect
+(ex: `1171` = "REZULTATUL REPORTAT - PROFITUL NEREP./ PIREDERE NEACOP.").
+
+## Rezultat verificari
+
+`frunze` = cont care nu e parinte. `radacini` = cont al carui parinte nu apare in balanta.
+SAGA neteaza D/C la conturile sintetice, deci verificarea de inchidere corecta e pe radacini.
+
+| Verificare | FUNDATIA | MASTERJOB |
+|---|---|---|
+| (a) total_d = prec_d+rulaj_d si total_c = prec_c+rulaj_c | 82/82 OK | 81/81 OK |
+| (b) sold_d-sold_c = total_d-total_c | 82/82 OK | 81/81 OK |
+| (c) frunze: suma sold_d = suma sold_c | 6 793 548.43 = 6 793 548.43, dif 0.00 **OK** | 2 112 044.07 vs 2 114 832.10, dif **-2 788.03 ESEC** |
+| (c2) radacini: suma sold_d = suma sold_c | 6 053 716.76 = 6 053 716.76, dif 0.00 OK | 2 114 811.30 = 2 114 811.30, dif 0.00 OK |
+| randul "Totaluri:" din PDF | 6 053 716.76 = 6 053 716.76 | 2 114 811.30 = 2 114 811.30 |
+| cross-check "Total sume clasa N" = suma radacinilor clasei | 5/5 OK | 6/6 OK |
+| (d) parinte vs analitice | 6 diferente pe laturi, 0 pe net | 9 diferente pe laturi, 2 pe net |
+
+Numerele de mai sus arata ca parsarea coordonatelor este corecta: (a) si (b) trec pentru
+toate conturile, iar fiecare rand "Total sume clasa N" egaleaza exact suma radacinilor din
+clasa respectiva (5/5 si 6/6), iar suma radacinilor egaleaza exact randul "Totaluri:".
+
+## Conturi problematice si explicatie
+
+Nu sunt erori de parsare; sunt doua comportamente reale SAGA:
+
+1. Netare D/C la sintetice (FUNDATIA `1171.01`): parintele este prezentat net,
+   copiii pe laturi.
+   - `prec_d`: parinte 629 448.54 vs copii 1 369 280.21 (dif -739 831.67)
+   - `prec_c`: parinte 0.00 vs copii 739 831.67 (dif -739 831.67)
+   - pe NET: parinte 773 608.10 = copii 773 608.10 -> 0 diferente pe net.
+   De aceea suma frunzelor (6 793 548.43) difera de "Totaluri" (6 053 716.76) cu exact
+   739 831.67; inchiderea reala se face pe radacini si coincide cu PDF.
+
+2. Postari directe pe conturi sintetice (MASTERJOB):
+   - `117`: parinte 47 431.79 vs copii 44 795.92 -> diferenta 2 635.87
+   - `5121`: parinte 15 730.61 vs copii net 15 578.45 -> diferenta 152.16
+   Suma postarilor directe = 2 635.87 + 152.16 = **2 788.03**, exact deficitul de la
+   verificarea (c) pe frunze (sold_c - sold_d = 2 788.03). Frunzele nu contin aceste
+   postari, de aceea (c) pica; incluzandu-le (c2, radacini) balanta este inchisa si
+   coincide cu "Totaluri:" = 2 114 811.30.
+
+Concluzie: nu s-a ajustat nicio data. Verificarile (a), (b), (c2) si cross-check-ul pe
+clase trec pentru ambele firme; (c) pe frunze pica doar la MASTERJOB din cauza postarilor
+directe pe sintetice, dovedita prin relatia de mai sus.
--- a/docs/verificare_FUNDATIA.md
+++ b/docs/verificare_FUNDATIA.md
@@ -0,0 +1,60 @@
+# Verificare `init_FUNDATIA_2025_12.xlsx`
+
+Generat de `genereaza_xlsx.py` din `balanta_FUNDATIA.csv`. Randuri de date: 75 (47 BALANTA, 28 FACTURA).
+
+## 1. Balanta generala (SUM totdeb = SUM totcred)
+
+- SUM(totdeb) = 7068369.5
+- SUM(totcred) = 7068369.5
+- diferenta (totdeb - totcred) = 0.0  ->  OK
+- Totaluri balanta: total_d=6328537.83  total_c=6328537.83  net=0.0
+- NET xlsx (0.0) vs NET Totaluri (0.0) -> OK
+- Nota: SUM(totdeb)=7068369.5 difera de Totaluri.total_d=6328537.83 cu 739831.67; suma pe laturi a PDF-ului nu se poate reconstrui din frunze acolo unde SAGA a netat sinteticul (gross-ul parintelui e netat). Netul se pastreaza exact.
+
+## 2. Conturi frunza din CSV, reprezentate o singura data
+
+- frunze in CSV: 66
+- reprezentate in xlsx: 66
+- conturi pierdute: [] (gol)  ->  OK
+- frunze cu mai putin/mai mult de un rand dedicat: [] (gol)  ->  OK
+
+## 3. Conturi partener: FACTURA + NEREPARTIZAT = net sintetic
+
+Formularul scade din randul BALANTA suma randurilor FACTURA de pe acelasi `(cont, acont, latura)` si lasa restul pe partenerul `NEREPARTIZAT`. Deci: `net sintetic - SUM(sold FACTURA cu semn) = analitice sarite + postare directa pe sintetic`.
+
+| cont | SUM(sold FACTURA) | net sintetic | analitice sarite | postare directa | NEREPARTIZAT asteptat | diferenta | rezultat |
+|---|---|---|---|---|---|---|---|
+| 401 | -314703.58 | -314703.58 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 4092 | 809.33 | 809.33 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 4111 | 15126.48 | 15126.48 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 4551 | -1571531.33 | -1571531.33 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 461 | 477938.37 | 477938.37 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 462 | -3400771.0 | -3400771.0 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 5121 | 81966.8 | 81966.8 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 5124 | 2492540.28 | 2492540.28 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 5311 | 72433.56 | 72433.56 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+
+Rezultat: OK
+
+## 4. Analitice sarite (sold pe latura opusa formularului)
+
+Latura FACTURA e fixa in cod (`:379`): `401,404,462,419,408,4551` -> CREDIT, orice alt cont -> DEBIT. Un analitic cu sold pe latura opusa nu primeste rand FACTURA; ramane in BALANTA si formularul ii pune `NEREPARTIZAT`.
+
+Niciunul.
+
+## 5. Lungimi si dubluri
+
+- cont > 4 sau acont > 4: [] (gol)  ->  OK
+- perechi (cont, acont) duplicate la BALANTA: [] (gol)  ->  OK
+
+## 6. Randuri de diferenta generate (pct. 13-15)
+
+Niciunul (toate diferentele nete sunt zero).
+
+Nota: randurile FACTURA de tip `DIFERENTA SINTETIC` au fost eliminate; diferenta nu se mai inventa, o rezolva formularul prin `NEREPARTIZAT`.
+
+## Verdict
+
+TOATE verificarile au trecut.
+
+Nota: coloana `explicatia` (D/C la FACTURA) a fost folosita doar ca control intern si este goala in xlsx-ul final (capul de tabel o pastreaza).
--- a/docs/verificare_MASTER.md
+++ b/docs/verificare_MASTER.md
@@ -0,0 +1,63 @@
+# Verificare `init_MASTER_2025_12.xlsx`
+
+Generat de `genereaza_xlsx.py` din `balanta_MASTERJOB.csv`. Randuri de date: 79 (46 BALANTA, 33 FACTURA).
+
+## 1. Balanta generala (SUM totdeb = SUM totcred)
+
+- SUM(totdeb) = 2318592.91
+- SUM(totcred) = 2318592.91
+- diferenta (totdeb - totcred) = 0.0  ->  OK
+- Totaluri balanta: total_d=2318572.11  total_c=2318572.11  net=0.0
+- NET xlsx (0.0) vs NET Totaluri (0.0) -> OK
+- Nota: SUM(totdeb)=2318592.91 difera de Totaluri.total_d=2318572.11 cu 20.8; suma pe laturi a PDF-ului nu se poate reconstrui din frunze acolo unde SAGA a netat sinteticul (gross-ul parintelui e netat). Netul se pastreaza exact.
+
+## 2. Conturi frunza din CSV, reprezentate o singura data
+
+- frunze in CSV: 67
+- reprezentate in xlsx: 67
+- conturi pierdute: [] (gol)  ->  OK
+- frunze cu mai putin/mai mult de un rand dedicat: [] (gol)  ->  OK
+
+## 3. Conturi partener: FACTURA + NEREPARTIZAT = net sintetic
+
+Formularul scade din randul BALANTA suma randurilor FACTURA de pe acelasi `(cont, acont, latura)` si lasa restul pe partenerul `NEREPARTIZAT`. Deci: `net sintetic - SUM(sold FACTURA cu semn) = analitice sarite + postare directa pe sintetic`.
+
+| cont | SUM(sold FACTURA) | net sintetic | analitice sarite | postare directa | NEREPARTIZAT asteptat | diferenta | rezultat |
+|---|---|---|---|---|---|---|---|
+| 401 | -547108.99 | -547108.99 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 4092 | 4.0 | 4.0 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 4111 | 12000.0 | 12000.0 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 4551 | -751724.61 | -751724.61 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 461 | 69289.0 | 69289.0 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 462 | -9810.0 | -9810.0 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 5121 | 15599.25 | 15730.61 | -20.8 | 152.16 | 131.36 | 131.36 | OK |
+| 5124 | 1060090.96 | 1060090.96 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+| 5311 | 98460.87 | 98460.87 | 0.0 | 0.0 | 0.0 | 0.0 | OK |
+
+Rezultat: OK
+
+## 4. Analitice sarite (sold pe latura opusa formularului)
+
+Latura FACTURA e fixa in cod (`:379`): `401,404,462,419,408,4551` -> CREDIT, orice alt cont -> DEBIT. Un analitic cu sold pe latura opusa nu primeste rand FACTURA; ramane in BALANTA si formularul ii pune `NEREPARTIZAT`.
+
+| cont | analitic | sold (semnat) | motiv |
+|---|---|---|---|
+| 5121 | 5121.01 | -20.8 | sold creditor vs latura D a formularului |
+
+## 5. Lungimi si dubluri
+
+- cont > 4 sau acont > 4: [] (gol)  ->  OK
+- perechi (cont, acont) duplicate la BALANTA: [] (gol)  ->  OK
+
+## 6. Randuri de diferenta generate (pct. 13-15)
+
+- 117: diferenta neta 2635.87 -> BALANTA (analitic de diferenta)
+- 5121: diferenta neta 152.16 -> BALANTA (analitic de diferenta, fara FACTURA)
+
+Nota: randurile FACTURA de tip `DIFERENTA SINTETIC` au fost eliminate; diferenta nu se mai inventa, o rezolva formularul prin `NEREPARTIZAT`.
+
+## Verdict
+
+TOATE verificarile au trecut.
+
+Nota: coloana `explicatia` (D/C la FACTURA) a fost folosita doar ca control intern si este goala in xlsx-ul final (capul de tabel o pastreaza).
--- a/extract_balanta.py
+++ b/extract_balanta.py
@@ -0,0 +1,243 @@
+"""Extractor fidel pentru balantele de verificare SAGA (PDF cu text).
+
+Foloseste pdfplumber cu coordonate (NU pdftotext -layout, care decaleaza coloanele).
+Fiecare pagina are un antet cu 8 coloane numerice:
+  Sume precedente (D,C) | Rulaje perioada (D,C) | Sume totale (D,C) | Solduri finale (D,C)
+
+Utilizare:
+    py extract_balanta.py "<fisier.pdf>" "<iesire.csv>"
+"""
+
+import csv
+import re
+import sys
+
+import pdfplumber
+
+CONT_RE = re.compile(r"^\d+(?:\.\d+)*$")
+NUM_RE = re.compile(r"^-?\d[\d.]*$")
+
+CONT_MAX_X = 80.0
+DENUM_MAX_X = 240.0
+ROW_TOL = 3.0
+TOL = 0.01
+
+HEADER_WORDS = {"Cont", "Denumirea", "contului", "Debitoare", "Creditoare",
+                "Sume", "precedente", "Rulaje", "perioada", "totale",
+                "Solduri", "finale"}
+TOTAL_WORDS = ("total", "totaluri")
+
+
+def coloane_numerice(page0):
+    """Centrele celor 8 coloane, din etichetele Debitoare/Creditoare de pe pagina 1."""
+    labels = [w for w in page0.extract_words()
+              if w["text"] in ("Debitoare", "Creditoare") and 75 <= w["top"] <= 100]
+    labels.sort(key=lambda w: w["x0"])
+    assert len(labels) == 8, f"astept 8 etichete numerice, gasit {len(labels)}"
+    centre = [(w["x0"] + w["x1"]) / 2.0 for w in labels]
+    granite = [(centre[i] + centre[i + 1]) / 2.0 for i in range(len(centre) - 1)]
+    return centre, granite, max(w["top"] for w in labels)
+
+
+def col_index(center, granite):
+    idx = 0
+    for g in granite:
+        if center >= g:
+            idx += 1
+        else:
+            break
+    return idx
+
+
+def randuri(pagina):
+    """Grupeaza cuvintele in randuri dupa coordonata top (toleranta ROW_TOL)."""
+    words = sorted(pagina.extract_words(), key=lambda w: (w["top"], w["x0"]))
+    rows = []
+    for w in words:
+        if rows and abs(w["top"] - rows[-1][0]) <= ROW_TOL:
+            rows[-1][1].append(w)
+        else:
+            rows.append((w["top"], [w]))
+    return rows
+
+
+def numar(txt):
+    txt = txt.strip()
+    if txt in ("", "-", "."):
+        return 0.0
+    return float(txt)
+
+
+def parse_pdf(path):
+    conturi = []
+    with pdfplumber.open(path) as pdf:
+        _, granite, header_top = coloane_numerice(pdf.pages[0])
+        for pno, page in enumerate(pdf.pages, start=1):
+            for top, ws in randuri(page):
+                if top < header_top:
+                    continue
+                cont = None
+                denum = []
+                valori = [None] * 8
+                for w in ws:
+                    t = w["text"]
+                    if t in HEADER_WORDS:
+                        continue
+                    if w["x0"] < CONT_MAX_X:
+                        if CONT_RE.match(t):
+                            cont = t
+                        continue
+                    if w["x0"] < DENUM_MAX_X:
+                        denum.append(w)
+                        continue
+                    if NUM_RE.match(t):
+                        ci = col_index((w["x0"] + w["x1"]) / 2.0, granite)
+                        if valori[ci] is None:
+                            valori[ci] = []
+                        valori[ci].append(w)
+
+                denum = " ".join(w["text"] for w in sorted(denum, key=lambda x: x["x0"]))
+                vals = []
+                for i in range(8):
+                    if valori[i] is None:
+                        vals.append(0.0)
+                    else:
+                        txt = "".join(x["text"] for x in
+                                      sorted(valori[i], key=lambda x: x["x0"]))
+                        vals.append(numar(txt))
+
+                este_total = any(k in denum.lower() for k in TOTAL_WORDS)
+                if cont:
+                    conturi.append({
+                        "pagina": pno, "cont": cont, "denumire": denum,
+                        **dict(zip(("prec_d", "prec_c", "rulaj_d", "rulaj_c",
+                                    "total_d", "total_c", "sold_d", "sold_c"), vals)),
+                        "este_total": 0,
+                    })
+                elif este_total:
+                    conturi.append({
+                        "pagina": pno, "cont": "", "denumire": denum,
+                        **dict(zip(("prec_d", "prec_c", "rulaj_d", "rulaj_c",
+                                    "total_d", "total_c", "sold_d", "sold_c"), vals)),
+                        "este_total": 1,
+                    })
+                elif denum and conturi and conturi[-1]["este_total"] == 0:
+                    # rand de continuare a denumirii contului precedent
+                    conturi[-1]["denumire"] = (conturi[-1]["denumire"] + " " + denum).strip()
+    return conturi
+
+
+NUMS = ["prec_d", "prec_c", "rulaj_d", "rulaj_c",
+        "total_d", "total_c", "sold_d", "sold_c"]
+
+
+def verifica(rows):
+    reale = [r for r in rows if not r["este_total"]]
+    totaluri = [r for r in rows if r["este_total"]]
+
+    a = b = 0
+    for r in reale:
+        if abs(r["total_d"] - (r["prec_d"] + r["rulaj_d"])) > TOL or \
+           abs(r["total_c"] - (r["prec_c"] + r["rulaj_c"])) > TOL:
+            a += 1
+        if abs((r["sold_d"] - r["sold_c"]) - (r["total_d"] - r["total_c"])) > TOL:
+            b += 1
+
+    coduri = {r["cont"] for r in reale if r["cont"]}
+    copii = {}
+    for c in coduri:
+        parts = c.split(".")
+        if len(parts) > 1:
+            copii.setdefault(".".join(parts[:-1]), []).append(c)
+
+    # frunza = nu apare ca parinte; radacina = parintele ei nu exista in balanta
+    frunze = [r for r in reale if r["cont"] not in copii]
+    radacini = [r for r in reale
+                if ".".join(r["cont"].split(".")[:-1]) not in coduri]
+
+    fd = round(sum(r["sold_d"] for r in frunze), 2)
+    fc = round(sum(r["sold_c"] for r in frunze), 2)
+    rd = round(sum(r["sold_d"] for r in radacini), 2)
+    rc = round(sum(r["sold_c"] for r in radacini), 2)
+
+    # (d) parinte vs suma analiticelor: pe fiecare latura si pe net (SAGA neteaza D/C)
+    byk = {r["cont"]: r for r in reale}
+    d_laturi = []
+    d_net = []
+    for r in reale:
+        kids = copii.get(r["cont"])
+        if not kids:
+            continue
+        for col in NUMS:
+            s = round(sum(byk[k][col] for k in kids if k in byk), 2)
+            if abs(s - r[col]) > TOL:
+                d_laturi.append((r["cont"], col, r[col], s, round(r[col] - s, 2)))
+        pnet = round(r["sold_d"] - r["sold_c"], 2)
+        cnet = round(sum(byk[k]["sold_d"] - byk[k]["sold_c"]
+                         for k in kids if k in byk), 2)
+        if abs(pnet - cnet) > TOL:
+            d_net.append((r["cont"], pnet, cnet, round(pnet - cnet, 2)))
+
+    # cross-check parser: fiecare "Total sume clasa N" = suma radacinilor din clasa
+    clase_ok = clase_rau = 0
+    clase_det = []
+    for t in totaluri:
+        if "clasa" not in t["denumire"].lower():
+            continue
+        cl = t["denumire"].split()[-1]
+        top = [r for r in radacini if r["cont"].startswith(cl)]
+        sd = round(sum(r["sold_d"] for r in top), 2)
+        sc = round(sum(r["sold_c"] for r in top), 2)
+        ok = abs(sd - t["sold_d"]) <= TOL and abs(sc - t["sold_c"]) <= TOL
+        if ok:
+            clase_ok += 1
+        else:
+            clase_rau += 1
+            clase_det.append((cl, t["sold_d"], sd, t["sold_c"], sc))
+    tot_row = [t for t in totaluri if "totaluri" in t["denumire"].lower()]
+
+    print("=== VERIFICARE ===")
+    print(f"randuri conturi reale : {len(reale)}")
+    print(f"conturi frunza        : {len(frunze)}   conturi radacina: {len(radacini)}")
+    print(f"(a) total=prec+rulaj  : {len(reale) - a}/{len(reale)} OK, {a} esec")
+    print(f"(b) sold=total        : {len(reale) - b}/{len(reale)} OK, {b} esec")
+    print(f"(c) balanta frunze    : sold_d={fd}  sold_c={fc}  "
+          f"diferenta={round(fd - fc, 2)}  {'OK' if abs(fd - fc) <= TOL else 'ESEC'}")
+    print(f"(c2) balanta radacini : sold_d={rd}  sold_c={rc}  "
+          f"diferenta={round(rd - rc, 2)}  {'OK' if abs(rd - rc) <= TOL else 'ESEC'}")
+    if tot_row:
+        tr = tot_row[0]
+        print(f"     Totaluri (PDF)   : sold_d={tr['sold_d']}  sold_c={tr['sold_c']}")
+    print(f"     cross-check clase: {clase_ok} OK, {clase_rau} esec")
+    print(f"(d) parinti vs analitice: {len(d_laturi)} diferente pe laturi, "
+          f"{len(d_net)} diferente pe net")
+    for p in d_laturi:
+        print("     d-latura", p)
+    for p in d_net:
+        print("     d-NET   ", p)
+    for p in clase_det:
+        print("     clasa   ", p)
+    return {"n": len(reale), "frunze": len(frunze), "radacini": len(radacini),
+            "a": a, "b": b, "fd": fd, "fc": fc, "rd": rd, "rc": rc,
+            "d_laturi": d_laturi, "d_net": d_net, "clase_det": clase_det,
+            "totaluri": [(t["sold_d"], t["sold_c"]) for t in tot_row]}
+
+
+def main():
+    if len(sys.argv) != 3:
+        print(__doc__)
+        sys.exit(1)
+    pdf_path, csv_path = sys.argv[1], sys.argv[2]
+    rows = parse_pdf(pdf_path)
+    cols = ["pagina", "cont", "denumire"] + NUMS + ["este_total"]
+    with open(csv_path, "w", newline="", encoding="utf-8-sig") as f:
+        wr = csv.DictWriter(f, fieldnames=cols)
+        wr.writeheader()
+        for r in rows:
+            wr.writerow(r)
+    print(f"scris {csv_path}: {len(rows)} randuri")
+    verifica(rows)
+
+
+if __name__ == "__main__":
+    main()
--- a/genereaza_xlsx.py
+++ b/genereaza_xlsx.py
@@ -0,0 +1,490 @@
+"""Genereaza fisierele xlsx de initializare ROACONT din balantele SAGA (CSV).
+
+Produce (pentru fiecare firma):
+    init_<FIRMA>_2025_12.xlsx          - un sheet, randul 1 = capul de tabel,
+                                         datele de la randul 2 in jos
+    docs/verificare_<FIRMA>.md         - verificarile obligatorii
+
+Reguli: docs/decizii_import.md (pct. 11-15) si docs/conturi_cu_analitice.md.
+
+Forma randurilor (revizuit 20.09.2026, vezi pct. 14-15):
+- cont obisnuit: doar BALANTA per frunza (acont completat).
+- 401/4092/4111/461/462/4551: un BALANTA agregat pe sintetic (acont gol) + cate
+  un FACTURA per analitic (acont gol).
+- 5121/5124: analiticele raman analitice; per analitic un BALANTA cu acont SI un
+  FACTURA cu ACELASI acont.
+- 5311: BALANTA + FACTURA pe sintetic (acont gol), partener CENTRALA.
+- 5125: cont obisnuit cu analitice (fara parteneri).
+- diferenta neta parinte/copii (postare directa pe sintetic): la nepartener si la
+  5121/5124 devine rand BALANTA de diferenta (analitic nou, fara FACTURA); la
+  ceilalti parteneri se include in BALANTA agregat. NU se mai emite FACTURA de
+  diferenta (o rezolva formularul, prin NEREPARTIZAT).
+- analiticul cu sold pe latura opusa celei fixate de formular (':379') nu primeste
+  FACTURA; ramane doar in BALANTA si apare ca NEREPARTIZAT.
+"""
+
+import csv
+import os
+
+from openpyxl import load_workbook
+
+AN = 2025
+LUNA = 12
+DATA = "01.12.2025"
+DATASCAD = "31.12.2025"
+SERIE = None
+VALUTA = None
+
+TEMPLATE = "init_facturi_balanta_note.xlsx"
+
+# Latura pe care formularul pune randurile FACTURA (frm...sc2:379/'383'):
+# conturile din lista merg pe CREDIT, tot restul pe DEBIT.
+LATURA_CREDIT = {"401", "404", "462", "419", "408", "4551"}
+
+# 5121/5124: analiticele raman analitice SI primesc partener (BALANTA + FACTURA
+# pe acelasi acont).
+PARTENER_BANCA = {"5121", "5124"}
+# Conturi cu parteneri, un singur BALANTA agregat pe sintetic + FACTURA per analitic.
+PARTENER_SINTETIC = {"401", "4092", "4111", "461", "462", "4551"}
+# Casa: fara analitice, BALANTA + FACTURA pe sintetic.
+PARTENER_FARA_ANALITICE = {"5311"}
+
+PARTENER = PARTENER_BANCA | PARTENER_SINTETIC | PARTENER_FARA_ANALITICE
+
+FIRME = [
+    ("FUNDATIA", "balanta_FUNDATIA.csv"),
+    ("MASTER", "balanta_MASTERJOB.csv"),
+]
+
+
+class Stop(Exception):
+    """Conditie neprevazuta: nu ghicim, raportam."""
+
+
+def citeste_header():
+    wb = load_workbook(TEMPLATE, read_only=True)
+    ws = wb.active
+    hdr = [c.value for c in ws[1]]
+    wb.close()
+    return hdr
+
+
+def citeste_balanta(path):
+    rows = []
+    with open(path, encoding="utf-8-sig", newline="") as f:
+        for r in csv.DictReader(f):
+            cont = (r["cont"] or "").strip()
+            if r["este_total"] == "1" or cont == "":
+                continue
+            rows.append({
+                "cont": cont,
+                "denumire": (r["denumire"] or "").strip(),
+                "total_d": float(r["total_d"]),
+                "total_c": float(r["total_c"]),
+            })
+    return rows
+
+
+def citeste_totaluri(path):
+    with open(path, encoding="utf-8-sig", newline="") as f:
+        for r in csv.DictReader(f):
+            if "totaluri" in (r["denumire"] or "").lower():
+                return float(r["total_d"]), float(r["total_c"])
+    return None
+
+
+def arbore(rows):
+    by = {r["cont"]: r for r in rows}
+    children = {}
+    for c in by:
+        p = ".".join(c.split(".")[:-1])
+        if p in by:
+            children.setdefault(p, []).append(c)
+    return by, children
+
+
+def este_partener(cont):
+    return cont.split(".")[0] in PARTENER
+
+
+def latura_factura(cont):
+    """Latura fixa pe care formularul pune randurile FACTURA ale contului."""
+    return "C" if cont.split(".")[0] in LATURA_CREDIT else "D"
+
+
+def split_cont(cont):
+    seg = cont.split(".")
+    return seg[0], "".join(seg[1:])
+
+
+def diferente(by, children):
+    """(cont_parinte, diferenta_net) pentru parintii cu postare directa."""
+    out = []
+    for cont, r in by.items():
+        kids = children.get(cont)
+        if not kids:
+            continue
+        pnet = round(r["total_d"] - r["total_c"], 2)
+        cnet = round(sum(by[k]["total_d"] - by[k]["total_c"] for k in kids), 2)
+        d = round(pnet - cnet, 2)
+        if abs(d) > 0.005:
+            out.append((cont, d))
+    return out
+
+
+def acont_diferenta(parent, kids):
+    """Primul cod liber de forma 99 (segmente scurte) / 9999 (segmente lungi)."""
+    seg = parent.split(".")
+    base = "".join(seg[1:])
+    style = 2 if max(len(k.split(".")[-1]) for k in kids) <= 2 else 4
+    cod = "99" if style == 2 else "9999"
+    ac = base + cod
+    if len(ac) > 4:
+        raise Stop(f"acont diferenta prea lung pentru {parent}: '{ac}'")
+    frati = {split_cont(k)[1] for k in kids}
+    if ac in frati:
+        raise Stop(f"acont diferenta '{ac}' deja folosit sub {parent}")
+    return ac
+
+
+def rand(header, **kw):
+    r = {h: None for h in header}
+    r.update(an=AN, luna=LUNA, data=DATA, datascad=DATASCAD,
+             serie=SERIE, valuta=VALUTA)
+    r.update(kw)
+    return r
+
+
+def _semn_sold(net):
+    return "creditor" if net < 0 else "debitor"
+
+
+def genereaza(rows, header):
+    by, children = arbore(rows)
+    diffs = diferente(by, children)
+    diff_by_parent = dict(diffs)
+
+    # verificarile de structura care nu se ghicesc
+    for cont in by:
+        if este_partener(cont):
+            continue
+        if cont not in children:
+            cont4, ac = split_cont(cont)
+            if len(cont4) > 4 or len(ac) > 4:
+                raise Stop(f"cont/acont prea lung: {cont} -> ({cont4},{ac})")
+    for parent in diff_by_parent:
+        if not este_partener(parent) or parent.split(".")[0] in PARTENER_BANCA:
+            acont_diferenta(parent, children[parent])
+    for p in {c.split(".")[0] for c in by if este_partener(c)}:
+        for k in children.get(p, []):
+            if k in children:
+                raise Stop(f"analitic partener cu sub-analitice: {k}")
+
+    out = []
+    leaf_map = {}       # frunza -> randurile dedicate (folosite la dubluri)
+    leaf_rep = set()    # toate frunzele reprezentate (inclusiv in BALANTA agregat)
+    sarite = []         # (cont, analitic, sold_semnat, motiv)
+
+    def add(r, leaf=None):
+        out.append(r)
+        if leaf is not None:
+            leaf_map.setdefault(leaf, []).append(len(out) - 1)
+            leaf_rep.add(leaf)
+
+    # A. conturi nepartener: cate un BALANTA per frunza
+    for r in rows:
+        if este_partener(r["cont"]) or r["cont"] in children:
+            continue
+        cont4, ac = split_cont(r["cont"])
+        add(rand(header, TIP="BALANTA", cont=cont4, acont=ac, numar=1,
+                 nume=r["denumire"], totdeb=round(r["total_d"], 2),
+                 totcred=round(r["total_c"], 2)), leaf=r["cont"])
+
+    # A. analitic de diferenta pe parinte nepartener (postare directa pe sintetic)
+    for cont, d in diffs:
+        if este_partener(cont):
+            continue
+        ac = acont_diferenta(cont, children[cont])
+        add(rand(header, TIP="BALANTA", cont=cont.split(".")[0], acont=ac,
+                 numar=1, nume="DIFERENTA SINTETIC SAGA",
+                 totdeb=d if d > 0 else None,
+                 totcred=-d if d < 0 else None))
+
+    parteneri = sorted({c.split(".")[0] for c in by if este_partener(c)})
+    for p in parteneri:
+        direct = children.get(p, [])
+        side = latura_factura(p)
+
+        if p in PARTENER_BANCA and direct:
+            # 5121/5124: BALANTA cu acont + FACTURA cu ACELASI acont.
+            for k in direct:
+                kd = by[k]
+                kac = split_cont(k)[1]
+                add(rand(header, TIP="BALANTA", cont=p, acont=kac, numar=1,
+                         nume=kd["denumire"], totdeb=round(kd["total_d"], 2),
+                         totcred=round(kd["total_c"], 2)), leaf=k)
+                net = round(kd["total_d"] - kd["total_c"], 2)
+                if net == 0:
+                    continue
+                if (net > 0) == (side == "D"):
+                    add(rand(header, TIP="FACTURA", cont=p, acont=kac,
+                             numar=k.replace(".", ""),
+                             nume=kd["denumire"] or f"FURNIZOR {k}",
+                             cod_fiscal=k, sold=abs(net), explicatia=side))
+                else:
+                    sarite.append((p, k, net,
+                                   f"sold {_semn_sold(net)} vs latura {side} "
+                                   f"a formularului"))
+            if p in diff_by_parent:
+                d = diff_by_parent[p]
+                ac = acont_diferenta(p, direct)
+                add(rand(header, TIP="BALANTA", cont=p, acont=ac, numar=1,
+                         nume="DIFERENTA SINTETIC SAGA",
+                         totdeb=d if d > 0 else None,
+                         totcred=-d if d < 0 else None))
+            continue
+
+        # 401/4092/4111/461/462/4551 si 5311
+        if direct:
+            base_d = sum(by[k]["total_d"] for k in direct)
+            base_c = sum(by[k]["total_c"] for k in direct)
+            d = diff_by_parent.get(p, 0.0)
+            add(rand(header, TIP="BALANTA", cont=p, acont=None, numar=1,
+                     nume=by[p]["denumire"],
+                     totdeb=round(base_d + (d if d > 0 else 0.0), 2),
+                     totcred=round(base_c + (-d if d < 0 else 0.0), 2)))
+            for k in direct:
+                net = round(by[k]["total_d"] - by[k]["total_c"], 2)
+                if net == 0:
+                    leaf_rep.add(k)
+                    continue
+                if (net > 0) == (side == "D"):
+                    add(rand(header, TIP="FACTURA", cont=p, acont=None,
+                             numar=k.replace(".", ""),
+                             nume=by[k]["denumire"] or f"FURNIZOR {k}",
+                             cod_fiscal=k, sold=abs(net), explicatia=side),
+                        leaf=k)
+                else:
+                    sarite.append((p, k, net,
+                                   f"sold {_semn_sold(net)} vs latura {side} "
+                                   f"a formularului"))
+                    leaf_rep.add(k)
+        else:
+            net = round(by[p]["total_d"] - by[p]["total_c"], 2)
+            add(rand(header, TIP="BALANTA", cont=p, acont=None, numar=1,
+                     nume=by[p]["denumire"], totdeb=round(by[p]["total_d"], 2),
+                     totcred=round(by[p]["total_c"], 2)), leaf=p)
+            if net != 0:
+                if (net > 0) == (side == "D"):
+                    nume = "CENTRALA" if p == "5311" else by[p]["denumire"]
+                    add(rand(header, TIP="FACTURA", cont=p, acont=None,
+                             numar=p, nume=nume, cod_fiscal=p, sold=abs(net),
+                             explicatia=side))
+                else:
+                    sarite.append((p, p, net,
+                                   f"sold {_semn_sold(net)} vs latura {side} "
+                                   f"a formularului"))
+    return out, diffs, leaf_map, leaf_rep, sarite
+
+
+def scrie_xlsx(header, rows, path):
+    wb = load_workbook(TEMPLATE)
+    ws = wb.active
+    if ws.max_row > 1:
+        ws.delete_rows(2, ws.max_row - 1)
+    for i, r in enumerate(rows, start=2):
+        for j, h in enumerate(header, start=1):
+            v = r.get(h)
+            if h == "explicatia":  # coloana temporara de control
+                v = None
+            ws.cell(i, j, v)
+    wb.save(path)
+
+
+def verifica(firma, csv_path, xlsx_path, rows, out, diffs, leaf_map, leaf_rep,
+             sarite, header):
+    by, children = arbore(rows)
+    leaves = [c for c in by if c not in children]
+    diff_by_parent = dict(diffs)
+
+    totdeb = round(sum(r["totdeb"] or 0 for r in out), 2)
+    totcred = round(sum(r["totcred"] or 0 for r in out), 2)
+    net = round(totdeb - totcred, 2)
+    toturi = citeste_totaluri(csv_path)
+
+    pierdute = sorted(set(leaves) - leaf_rep)
+    duplicate_leaf = sorted(c for c, v in leaf_map.items() if len(v) != 1)
+
+    # lungimi + dubluri (cont,acont) pe BALANTA
+    lungimi = []
+    bal_pairs = {}
+    for r in out:
+        if len(r["cont"]) > 4:
+            lungimi.append(("cont", r["cont"]))
+        if r["acont"] and len(r["acont"]) > 4:
+            lungimi.append(("acont", r["acont"]))
+        if r["TIP"] == "BALANTA":
+            bal_pairs.setdefault((r["cont"], r["acont"]), []).append(r)
+    dubluri_bal = {k: v for k, v in bal_pairs.items() if len(v) > 1}
+
+    # parteneri: SUM(sold FACTURA cu semn) + NEREPARTIZAT asteptat = net sintetic
+    part_rows = {}
+    for r in out:
+        if r["TIP"] == "FACTURA":
+            semn = 1 if latura_factura(r["cont"]) == "D" else -1
+            part_rows[r["cont"]] = part_rows.get(r["cont"], 0.0) + semn * (r["sold"] or 0)
+
+    sarite_by_cont = {}
+    for cont, _k, s, _motiv in sarite:
+        sarite_by_cont[cont] = round(sarite_by_cont.get(cont, 0.0) + s, 2)
+
+    part_verif = []
+    for p in sorted({c.split(".")[0] for c in by if este_partener(c)}):
+        net_sint = round(by[p]["total_d"] - by[p]["total_c"], 2)
+        suma = round(part_rows.get(p, 0.0), 2)
+        sarit = round(sarite_by_cont.get(p, 0.0), 2)
+        direct = round(diff_by_parent.get(p, 0.0), 2)
+        asteptat = round(sarit + direct, 2)
+        diferenta = round(net_sint - suma, 2)
+        ok = abs(diferenta - asteptat) <= 0.005
+        part_verif.append((p, suma, net_sint, sarit, direct, asteptat, diferenta, ok))
+
+    ok_bal = abs(net) <= 0.005
+    ok_leaves = not pierdute and not duplicate_leaf
+    ok_part = all(x[7] for x in part_verif)
+    ok_lung = not lungimi and not dubluri_bal
+
+    L = []
+    L.append(f"# Verificare `{os.path.basename(xlsx_path)}`")
+    L.append("")
+    L.append(f"Generat de `genereaza_xlsx.py` din `{os.path.basename(csv_path)}`. "
+             f"Randuri de date: {len(out)} ({sum(1 for r in out if r['TIP']=='BALANTA')} BALANTA, "
+             f"{sum(1 for r in out if r['TIP']=='FACTURA')} FACTURA).")
+    L.append("")
+    L.append("## 1. Balanta generala (SUM totdeb = SUM totcred)")
+    L.append("")
+    L.append(f"- SUM(totdeb) = {totdeb}")
+    L.append(f"- SUM(totcred) = {totcred}")
+    L.append(f"- diferenta (totdeb - totcred) = {net}  ->  {'OK' if ok_bal else '**ESEC**'}")
+    if toturi:
+        td, tc = toturi
+        L.append(f"- Totaluri balanta: total_d={td}  total_c={tc}  "
+                 f"net={round(td - tc, 2)}")
+        L.append(f"- NET xlsx ({net}) vs NET Totaluri ({round(td - tc, 2)}) -> "
+                 f"{'OK' if abs(net - (td - tc)) <= 0.005 else '**ESEC**'}")
+        L.append(f"- Nota: SUM(totdeb)={totdeb} difera de Totaluri.total_d={td} cu "
+                 f"{round(totdeb - td, 2)}; suma pe laturi a PDF-ului nu se poate "
+                 f"reconstrui din frunze acolo unde SAGA a netat sinteticul (gross-ul "
+                 f"parintelui e netat). Netul se pastreaza exact.")
+    L.append("")
+    L.append("## 2. Conturi frunza din CSV, reprezentate o singura data")
+    L.append("")
+    L.append(f"- frunze in CSV: {len(leaves)}")
+    L.append(f"- reprezentate in xlsx: {len(leaf_rep)}")
+    L.append(f"- conturi pierdute: {pierdute if pierdute else '[] (gol)'}  ->  "
+             f"{'OK' if not pierdute else '**ESEC**'}")
+    L.append(f"- frunze cu mai putin/mai mult de un rand dedicat: "
+             f"{duplicate_leaf if duplicate_leaf else '[] (gol)'}  ->  "
+             f"{'OK' if not duplicate_leaf else '**ESEC**'}")
+    L.append("")
+    L.append("## 3. Conturi partener: FACTURA + NEREPARTIZAT = net sintetic")
+    L.append("")
+    L.append("Formularul scade din randul BALANTA suma randurilor FACTURA de pe "
+             "acelasi `(cont, acont, latura)` si lasa restul pe partenerul "
+             "`NEREPARTIZAT`. Deci: `net sintetic - SUM(sold FACTURA cu semn) = "
+             "analitice sarite + postare directa pe sintetic`.")
+    L.append("")
+    L.append("| cont | SUM(sold FACTURA) | net sintetic | analitice sarite | postare directa | NEREPARTIZAT asteptat | diferenta | rezultat |")
+    L.append("|---|---|---|---|---|---|---|---|")
+    for p, suma, net_sint, sarit, direct, asteptat, diferenta, ok in part_verif:
+        L.append(f"| {p} | {suma} | {net_sint} | {sarit} | {direct} | {asteptat} "
+                 f"| {diferenta} | {'OK' if ok else '**ESEC**'} |")
+    L.append("")
+    L.append(f"Rezultat: {'OK' if ok_part else '**ESEC**'}")
+    L.append("")
+    L.append("## 4. Analitice sarite (sold pe latura opusa formularului)")
+    L.append("")
+    L.append("Latura FACTURA e fixa in cod (`:379`): `401,404,462,419,408,4551` -> "
+             "CREDIT, orice alt cont -> DEBIT. Un analitic cu sold pe latura opusa nu "
+             "primeste rand FACTURA; ramane in BALANTA si formularul ii pune "
+             "`NEREPARTIZAT`.")
+    L.append("")
+    if not sarite:
+        L.append("Niciunul.")
+    else:
+        L.append("| cont | analitic | sold (semnat) | motiv |")
+        L.append("|---|---|---|---|")
+        for cont, k, s, motiv in sarite:
+            L.append(f"| {cont} | {k} | {s} | {motiv} |")
+    L.append("")
+    L.append("## 5. Lungimi si dubluri")
+    L.append("")
+    L.append(f"- cont > 4 sau acont > 4: {lungimi if lungimi else '[] (gol)'}  ->  "
+             f"{'OK' if not lungimi else '**ESEC**'}")
+    L.append(f"- perechi (cont, acont) duplicate la BALANTA: "
+             f"{list(dubluri_bal) if dubluri_bal else '[] (gol)'}  ->  "
+             f"{'OK' if not dubluri_bal else '**ESEC**'}")
+    L.append("")
+    L.append("## 6. Randuri de diferenta generate (pct. 13-15)")
+    L.append("")
+    if not diffs:
+        L.append("Niciunul (toate diferentele nete sunt zero).")
+    for cont, d in diffs:
+        base = cont.split(".")[0]
+        if base in PARTENER_BANCA:
+            kind = "BALANTA (analitic de diferenta, fara FACTURA)"
+        elif este_partener(cont):
+            kind = "inclus in BALANTA agregat al sinteticului (fara FACTURA)"
+        else:
+            kind = "BALANTA (analitic de diferenta)"
+        L.append(f"- {cont}: diferenta neta {d} -> {kind}")
+    L.append("")
+    L.append("Nota: randurile FACTURA de tip `DIFERENTA SINTETIC` au fost eliminate; "
+             "diferenta nu se mai inventa, o rezolva formularul prin `NEREPARTIZAT`.")
+    L.append("")
+    L.append("## Verdict")
+    L.append("")
+    toate = ok_bal and ok_leaves and ok_part and ok_lung
+    L.append(f"{'TOATE verificarile au trecut.' if toate else '**UNA SAU MAI MULTE VERIFICARI AU PICAT - datele NU au fost ajustate.**'}")
+    L.append("")
+    L.append("Nota: coloana `explicatia` (D/C la FACTURA) a fost folosita doar ca "
+             "control intern si este goala in xlsx-ul final (capul de tabel o pastreaza).")
+    L.append("")
+
+    with open(os.path.join("docs", f"verificare_{firma}.md"), "w",
+              encoding="utf-8") as f:
+        f.write("\n".join(L))
+
+    return {"bal": ok_bal, "leaves": ok_leaves, "part": ok_part, "lung": ok_lung,
+            "totdeb": totdeb, "totcred": totcred, "net": net,
+            "pierdute": pierdute, "dubluri_leaf": duplicate_leaf,
+            "dubluri_bal": list(dubluri_bal), "lungimi": lungimi,
+            "part_verif": part_verif, "sarite": sarite}
+
+
+def main():
+    header = citeste_header()
+    assert len(header) == 39, f"cap de tabel neasteptat: {len(header)} coloane"
+    for firma, csv_path in FIRME:
+        rows = citeste_balanta(csv_path)
+        out, diffs, leaf_map, leaf_rep, sarite = genereaza(rows, header)
+        xlsx_path = f"init_{firma}_2025_12.xlsx"
+        scrie_xlsx(header, out, xlsx_path)
+        rez = verifica(firma, csv_path, xlsx_path, rows, out, diffs, leaf_map,
+                       leaf_rep, sarite, header)
+        print(f"=== {firma} ===")
+        print(f"  rows: {len(out)}  totdeb={rez['totdeb']}  totcred={rez['totcred']}  net={rez['net']}")
+        print(f"  balanta={'OK' if rez['bal'] else 'ESEC'}  "
+              f"frunze={'OK' if rez['leaves'] else 'ESEC'}  "
+              f"parteneri={'OK' if rez['part'] else 'ESEC'}  "
+              f"lungimi={'OK' if rez['lung'] else 'ESEC'}")
+        print(f"  scris {xlsx_path} si docs/verificare_{firma}.md")
+        if rez["sarite"]:
+            print(f"  analitice sarite: {rez['sarite']}")
+        if rez["pierdute"] or rez["dubluri_leaf"] or rez["dubluri_bal"] or rez["lungimi"]:
+            print("  ATENTIE:", rez["pierdute"], rez["dubluri_leaf"],
+                  rez["dubluri_bal"], rez["lungimi"])
+
+
+if __name__ == "__main__":
+    main()
--- a/init_FUNDATIA_2025_12.xlsx
+++ b/init_FUNDATIA_2025_12.xlsx
--- a/init_MASTER_2025_12.xlsx
+++ b/init_MASTER_2025_12.xlsx
--- a/init_facturi_balanta_note.xlsx
+++ b/init_facturi_balanta_note.xlsx