Analysis of Some Current Matters Related to the Tax Treatment of Trading Securities Valuation

Author:Graţiela CONSTANTIN, Ph. D. Student; Ionuţ SIMION, Ph. D.

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Keywords: trading securities, tax treatment, Fiscal Code

Abstract:
This article attempts to present the tax treatment related to evaluation of trading securities held by the Romanian banks in the light of the recent modifications of the Romanian Fiscal Code which have become applicable since 1st January 2010. The main goal of the article is to highlight the tax changes with direct impact on this evaluation and to present in parallel the accounting and fiscal treatment applicable for 2009 and 2010. The change of this tax treatment in 2010 is also considered equally relevant and highly critical for the banks. Finally, the desired outcome of the article is to create a greater comfort for the banks in connection with understanding of these new changes and their implementation as well.\r\n\r\n

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