Coduri fiscale reale de pe demoanaf.ro + verificare clasa 4 FUNDATIA

17 din 30 parteneri identificati, scripturi SQL de corectie per schema.
Comparatia balantei ROA exportate cu balanta SAGA: sumele totale coincid
pe toate conturile; difera doar soldurile pe 1171, 409 si 446.

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01BdA5a3ECKFD6Citf1ptPZu

docs/verificare_clasa4_FUNDATIA.md

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+# FUNDATIA - clasa 4: ce ar trebui sa arate balanta ROA
+
+Comparatie cont sintetic: PDF SAGA (suma frunzelor) vs xlsx generat. Compara coloanele astea cu balanta ROA dupa import si spune-mi la ce cont difera.
+
+| cont | PDF D | PDF C | xlsx D | xlsx C | dif D | dif C |
+|---|---|---|---|---|---|---|
+| 401 | 0.00 | 314703.58 | 0.00 | 314703.58 | 0.00 | 0.00 |
+| 409 | -0.01 | 0.00 | -0.01 | 0.00 | 0.00 | 0.00 |
+| 4092 | 809.33 | 0.00 | 809.33 | 0.00 | 0.00 | 0.00 |
+| 4111 | 15126.48 | 0.00 | 15126.48 | 0.00 | 0.00 | 0.00 |
+| 4411 | 0.00 | 26986.00 | 0.00 | 26986.00 | 0.00 | 0.00 |
+| 446 | 0.00 | -485.00 | 0.00 | -485.00 | 0.00 | 0.00 |
+| 4482 | 17264.38 | 0.00 | 17264.38 | 0.00 | 0.00 | 0.00 |
+| 4551 | 0.00 | 1571531.33 | 0.00 | 1571531.33 | 0.00 | 0.00 |
+| 461 | 477938.37 | 0.00 | 477938.37 | 0.00 | 0.00 | 0.00 |
+| 462 | 0.00 | 3400771.00 | 0.00 | 3400771.00 | 0.00 | 0.00 |
+| 473 | 14094.02 | 0.00 | 14094.02 | 0.00 | 0.00 | 0.00 |
+| **TOTAL** | **525232.57** | **5313506.91** | **525232.57** | **5313506.91** | 0.00 | 0.00 |
+
+Randul "Total sume clasa 4" din PDF: D = 525.232,57  C = 5.313.506,91.
+
+Anomalii reale in balanta SAGA (nu erori de conversie):
+
+- `409 FURNIZORI DEBITORI`: total debitor **-0,01** (negativ).
+- `446.1 IMPOZIT TEREN`: total creditor **-485,00** (negativ).