{"id":541083,"date":"2024-12-19T15:47:11","date_gmt":"2024-12-19T13:47:11","guid":{"rendered":"https:\/\/www.etoro.com\/?page_id=541083"},"modified":"2025-09-05T14:19:54","modified_gmt":"2025-09-05T11:19:54","slug":"financial-years-fiscal-quarters","status":"publish","type":"page","link":"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/","title":{"rendered":"Exerci\u021bii financiare trimestre fiscale"},"content":{"rendered":"\n<p class=\"is-style-summary\">Un an fiscal (exerci\u021biul financiar) se refer\u0103 la o perioad\u0103 de 12 luni \u00een care o companie \u00ee\u0219i prezint\u0103 contabilitatea, iar un trimestru este o perioad\u0103 de 3 luni din acel an.<\/p>\n\n\n\n<hr class=\"wp-block-separator wp-block-separator-color-dark-grey wp-block-separator-spaces-medium wp-block-separator-weight-1\"\/>\n\n\n\n<p>Termeni precum <strong>trimestrul fiscal \u0219i<\/strong> <strong>trimestrul calendaristic<\/strong> sunt folosi\u021bi adesea cu referire la <a href=\"https:\/\/www.etoro.com\/ro\/stocks\/\" target=\"_blank\" rel=\"noreferrer noopener\">ac\u021biuni<\/a> \u0219i rapoarte financiare. Este important s\u0103 \u0219tii ce reprezint\u0103 acestea \u0219i care sunt diferen\u021bele dintre ele atunci c\u00e2nd investe\u0219ti fie la nivel local, fie pe pie\u021bele interna\u021bionale.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"756\" height=\"400\" src=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-1_-Calendar-vs-fiscal-quarters.png\" alt=\"\" class=\"wp-image-971386 wp-image-desktop\" srcset=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-1_-Calendar-vs-fiscal-quarters.png 756w, https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-1_-Calendar-vs-fiscal-quarters-300x159.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Ce este un trimestru fiscal (T1, T2, T3, T4)?<\/h2>\n\n\n\n<p><strong>Un trimestru fiscal (sau financiar) este o perioad\u0103 de trei luni consecutive din anul fiscal al unei companii. <\/strong>Acesta este o perioad\u0103 de timp prestabilit\u0103, conceput\u0103 pentru raportarea financiar\u0103 regulat\u0103 \u0219i pentru plata <strong>dividendelor<\/strong>. Pentru a determina cele patru trimestre fiscale, \u00een limba rom\u00e2n\u0103 sunt folosite urm\u0103toarele abrevieri:<\/p>\n\n\n\n<ul class=\"wp-block-list wp-block-list wp-block-list-circle\">\n<li>T1: primul trimestru<\/li>\n\n\n\n<li>T2: al doilea trimestru<\/li>\n\n\n\n<li>T3: al treilea trimestru<\/li>\n\n\n\n<li>T4: al patrulea trimestru<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Trimestre calendaristice vs trimestre fiscale<\/h2>\n\n\n\n<p><strong>Trimestrele calendaristice respect\u0103 calendarul gregorian standard <\/strong>\u0219i sunt acelea\u0219i \u00een \u00eentreaga lume.Trimestrele fiscale divizeaz\u0103 anul fiscal al unei companii \u00een patru perioade a c\u00e2te 3 luni la fel ca trimestrele calendaristice, \u00eens\u0103 compania poate alege o dat\u0103 diferit\u0103 de \u00eencepere.<\/p>\n\n\n\n<p>Trimestrele calendaristice standard sunt urm\u0103toarele:<\/p>\n\n\n\n<ul class=\"wp-block-list wp-block-list wp-block-list-circle\">\n<li>T1 2022: 1 ianuarie \u2013 31 martie<\/li>\n\n\n\n<li>T2 2022: 1 aprilie \u2013 30 iunie<\/li>\n\n\n\n<li>T3 2022: 1 iulie \u2013 30 septembrie<\/li>\n\n\n\n<li>T4 2022: 1 octombrie \u2013 31 decembrie<\/li>\n<\/ul>\n\n\n\n<p>De exemplu, <a href=\"https:\/\/www.etoro.com\/ro\/markets\/aapl\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Apple<\/strong><\/a><strong> <\/strong>(AAPL) <strong>\u00ee\u0219i \u00eencepe anul fiscal la data de 1 octombrie<\/strong>, iar datele care delimiteaz\u0103 trimestrele sale fiscale sunt urm\u0103toarele:<\/p>\n\n\n\n<ul class=\"wp-block-list wp-block-list wp-block-list-circle\">\n<li>T1: 1 octombrie \u2013 31 decembrie<\/li>\n\n\n\n<li>T2: 1 ianuarie \u2013 31 martie<\/li>\n\n\n\n<li>T3: 1 aprilie \u2013 30 iunie<\/li>\n\n\n\n<li>T4: 1 iulie \u2013 30 septembrie<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">eToro folose\u0219te trimestre calendaristice sau fiscale?<\/h3>\n\n\n\n<p><strong>eToro este o pia\u021b\u0103 valutar\u0103 interna\u021bional\u0103, prin urmare, adopt\u0103 configura\u021bia trimestrelor fiscale \u00een func\u021bie de fiecare regiune \u00een parte. <\/strong>Acestea difer\u0103 de la o \u021bar\u0103 la alta.<strong> <\/strong>Astfel, \u00een unele regiuni de pe glob se folosesc trimestrele calendaristice, \u00een timp ce \u00een altele se prefer\u0103 trimestrele fiscale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cum func\u021bioneaz\u0103 trimestrele fiscale?<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote wp-block-quote-scheme-green is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Guvernele, organiza\u021biile \u0219i companiile aleg o anumit\u0103 structur\u0103 pentru trimestrele fiscale \u0219i date de \u00eenceput \u0219i de sf\u00e2r\u0219it ale anului fiscal, care s\u0103 fie \u00een concordan\u021b\u0103 cu propriile lor nevoi.<\/p>\n<\/blockquote>\n\n\n\n<p>De exemplu, guvernul SUA \u00ee\u0219i \u00eencepe anul fiscal pe 1 octombrie, c\u00e2nd Congresul se \u00eentoarce din vacan\u021ba de var\u0103. Companiile care au contracte cu guvernul pot folosi septembrie ca<strong> sf\u00e2r\u0219it pentru anul fiscal<\/strong>, deoarece atunci este de a\u0219teptat ca planificarea bugetar\u0103 de la guvern s\u0103 fie disponibil\u0103.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"756\" height=\"400\" src=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-2_-How-are-fiscal-quarters-used-by-companies_.png\" alt=\"\" class=\"wp-image-971407 wp-image-desktop\" srcset=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-2_-How-are-fiscal-quarters-used-by-companies_.png 756w, https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-2_-How-are-fiscal-quarters-used-by-companies_-300x159.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Cum sunt folosite trimestrele fiscale de c\u0103tre companii?<\/h2>\n\n\n\n<p>Companiile din SUA care sunt listate la burs\u0103 sunt<strong> obligate s\u0103 \u00eentocmeasc\u0103 <\/strong><a href=\"https:\/\/help.etoro.com\/s\/article\/what-are-earnings-reports?language=ro\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>rapoarte trimestriale de venituri<\/strong><\/a><strong>. <\/strong>De asemenea, multe dintre acestea distribuie dividende \u0219i pl\u0103tesc impozite trimestrial. \u00cen alte \u021b\u0103ri, cum ar fi Australia, aceste rapoarte sunt livrate semestrial.&nbsp;<\/p>\n\n\n\n<p>Alegerea datelor \u00eentre care se deruleaz\u0103 trimestrele fiscale poate avea <strong>un efect extrem de important asupra cash flow-ului<\/strong> sau fluxului de numerar, dividendelor \u0219i pre\u021bului ac\u021biunilor. \u00cen cazul retailerilor, \u00eencheierea anului fiscal imediat dup\u0103 boom-ul v\u00e2nz\u0103rilor din perioada s\u0103rb\u0103torilor de Cr\u0103ciun <strong>favorizeaz\u0103 imaginea de ansamblu asupra profiturilor anuale.&nbsp;<\/strong><\/p>\n\n\n\n<div class=\"wp-block-etoro-tip wp-block-etoro-tip-border-yellow\"><span class=\"wp-block-etoro-tip-icon\"><\/span><div class=\"wp-block-etoro-tip-text\">\n<p><strong>Sfat: <\/strong><a href=\"https:\/\/www.etoro.com\/ro\/investing\/earnings-reports\/\" target=\"_blank\" rel=\"noreferrer noopener\">Calendarul Rapoartelor de Venituri<\/a> eToro poate fi o resurs\u0103 util\u0103. Acolo po\u021bi consulta c\u00e2nd urmeaz\u0103 s\u0103 fie lansate rapoartele de c\u00e2\u0219tig ale unora dintre cele mai importante companii cotate la burs\u0103 din lume.<\/p>\n<\/div><\/div>\n\n\n\n<p><strong>Publicarea unui raport anual<\/strong> poate fi \u00eenso\u021bit\u0103 de adun\u0103ri ale ac\u021bionarilor, nout\u0103\u021bi \u0219i dezv\u0103luiri suplimentare. Dac\u0103 acest lucru se \u00eent\u00e2mpl\u0103 dup\u0103 cea mai aglomerat\u0103 parte a anului, \u00eei ajut\u0103 pe manageri \u0219i pe ac\u021bionari s\u0103 ia decizii mai bune pentru perioada anului urm\u0103tor.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.etoro.com\/ro\/markets\/hrb\" target=\"_blank\" rel=\"noreferrer noopener\">H&amp;R Block<\/a> \u00ee\u0219i \u00eencheie anul fiscal pe 30 aprilie, aceasta fiind o alegere bun\u0103, deoarece atunci este sf\u00e2r\u0219itul celei mai aglomerate perioade din an pentru companie. Alte companii, precum <a href=\"https:\/\/www.etoro.com\/ro\/markets\/meta\" target=\"_blank\" rel=\"noreferrer noopener\">Meta<\/a> \u0219i Amazon, <strong>aleg anii calendaristici ca perioade de referin\u021b\u0103<\/strong> at\u00e2t pentru raport\u0103rile financiare, c\u00e2t \u0219i pentru obliga\u021biile fiscale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cum sunt luate \u00een considerate trimestrele pe plan mondial?<\/h2>\n\n\n\n<p><a href=\"https:\/\/sintact.ro\/fluxuri\/procedura-fiscala-in-cazul-in-care-anul-fiscal-este-diferit-de-anul-calendaristic-1610613207\" target=\"_blank\" rel=\"noreferrer noopener\">Anul fiscal<\/a> sau exerci\u0163iul financiar, reprezint\u0103 perioada de 12 luni pentru care trebuie \u00eentocmite situa\u0163iile financiare anuale. De regul\u0103, <strong>\u00een Rom\u00e2nia, acesta coincide cu anul calendaristic<\/strong>, trimestrele fiscale \u00eencadr\u00e2ndu-se \u00een acelea\u0219i perioade ca trimestrele calendaristice.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"756\" height=\"400\" src=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-3_-How-are-fiscal-quarters-viewed-around-the-world_.png\" alt=\"\" class=\"wp-image-971428 wp-image-desktop\" srcset=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-3_-How-are-fiscal-quarters-viewed-around-the-world_.png 756w, https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters-Body-Image-3_-How-are-fiscal-quarters-viewed-around-the-world_-300x159.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/figure>\n\n\n\n<p>Acest lucru nu este valabil peste tot \u00een lume, iar <strong>perioadele trimestrelor fiscale pot diferi de la o \u021bar\u0103 la alta. <\/strong>Guvernele, organiza\u021biile \u0219i companiile aleg o anumit\u0103 structur\u0103<strong> <\/strong>pentru trimestrele fiscale \u0219i date de \u00eenceput \u0219i de sf\u00e2r\u0219it ale anului fiscal care s\u0103 fie \u00een concordan\u021b\u0103 cu propriile lor nevoi.<\/p>\n\n\n\n<p>Australia<strong> <\/strong>a ales <strong>date care nu \u00eentrerup sezonul vacan\u021belor de var\u0103<\/strong>. Japonezii \u021bin cont de anotimpuri \u0219i consider\u0103 c\u0103 anul fiscal ar trebui s\u0103 \u00eenceap\u0103 \u00een prim\u0103var\u0103. Felul \u00een care Marea Britanie a stabilit datele trimestrelor fiscale are la baz\u0103 o poveste despre Papa Grigore al XIII-lea \u0219i <a href=\"https:\/\/www.libertatea.ro\/lifestyle\/cel-mai-lung-an-din-istorie-cate-zile-3782206\" target=\"_blank\" rel=\"noreferrer noopener\">calendarul iulian<\/a>.<\/p>\n\n\n\n<p>\u00cen Rom\u00e2nia, conform art. 27, alin. (3) din <a href=\"https:\/\/lege5.ro\/Gratuit\/gezdinzqgu\/legea-contabilitatii-nr-82-1991?pid=40603617#p-40603617\" target=\"_blank\" rel=\"noreferrer noopener\">Legea contabilit\u0103\u0163ii nr. 82\/1991<\/a>, exist\u0103 anumite situa\u021bii \u00een care <strong>trimestrele financiare ar putea s\u0103 nu fie acelea\u0219i<\/strong> cu cele ale anului calendaristic. Acestea se aplic\u0103 la sucursalele cu sediul \u00een Rom\u00e2nia, care apar\u0163in unei persoane juridice str\u0103ine \u0219i la filialele consolidate ale societ\u0103\u0163ii-mam\u0103.&nbsp;<\/p>\n\n\n\n<p>Iat\u0103 care sunt datele \u00eentre care se deruleaz\u0103 anii fiscali \u00een c\u00e2teva <strong>\u021b\u0103ri reprezentative din lume:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list wp-block-list wp-block-list-circle\">\n<li>Australia \u2014 1 iulie \u2013 30 iunie<\/li>\n\n\n\n<li>China \u2014 1 ianuarie \u2013 31 decembrie<\/li>\n\n\n\n<li>Japonia \u2014 1 aprilie \u2013 31 martie<\/li>\n\n\n\n<li>Marea Britanie \u2014 6 aprilie \u2013 5 aprilie<\/li>\n\n\n\n<li>SUA \u2014 1 octombrie \u2013 30 septembrie<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-etoro-tip wp-block-etoro-tip-border-yellow\"><span class=\"wp-block-etoro-tip-icon\"><\/span><div class=\"wp-block-etoro-tip-text\">\n<p><strong>Sfat:<\/strong> Dac\u0103 investe\u0219ti pe pie\u021bele interna\u021bionale, este important de \u0219tiut care sunt datele care delimiteaz\u0103 trimestrele fiscale \u00een cazul acestora, pentru a fi la curent cu rapoartele lor de venituri.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Concluzie<\/h2>\n\n\n\n<p>Indiferent dac\u0103 vrei s\u0103 investe\u0219ti la nivel local sau pe pie\u021bele interna\u021bionale, este necesar <strong>s\u0103 \u00een\u021belegi c\u00e2t mai bine anii fiscali \u0219i trimestrele fiscale<\/strong>. \u00cen acest fel, vei \u0219ti c\u00e2nd s\u0103 te a\u0219tep\u021bi la <a href=\"https:\/\/www.etoro.com\/investing\/what-are-dividends\/\" target=\"_blank\" rel=\"noreferrer noopener\">dividende<\/a> \u0219i raport\u0103ri de venituri, ceea ce te poate ajuta s\u0103 \u00ee\u021bi planifici finan\u021bele \u0219i s\u0103 \u00ee\u021bi conturezi stilul \u00een care investe\u0219ti.<\/p>\n\n\n\n<p>Intr\u0103 pe <a href=\"https:\/\/www.etoro.com\/ro\/academy\/\" target=\"_blank\" rel=\"noreferrer noopener\">Academia eToro<\/a> pentru a afla mai multe despre exerci\u021biile financiare.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<dl class=\"wp-block-etoro-faq\">\n<div class=\"wp-block-etoro-faq-item\"><dt class=\"wp-block-etoro-faq-item-question\">Care sunt datele exerci\u021biului financiar?<\/dt><dd class=\"wp-block-etoro-faq-item-answer\">\n<p>Datele exerci\u021biului financiar variaz\u0103 de la companie la companie \u0219i de la o \u021bar\u0103 la alta. Acestea pot fi diferite inclusiv de datele <a href=\"https:\/\/www.cia.gov\/the-world-factbook\/about\/archives\/2023\/field\/fiscal-year\/\" target=\"_blank\" rel=\"noreferrer noopener\">anului calendaristic<\/a>.<\/p>\n<\/dd><\/div>\n\n\n\n<div class=\"wp-block-etoro-faq-item\"><dt class=\"wp-block-etoro-faq-item-question\">De ce au companiile ani fiscali diferi\u021bi?<\/dt><dd class=\"wp-block-etoro-faq-item-answer\">\n<p>Atunci c\u00e2nd o companie este \u00eenfiin\u021bat\u0103, cei care o conduc pot selecta data de \u00eenceput \u0219i de sf\u00e2r\u0219it a anului fiscal, prin urmare, anii fiscali pot \u00eencepe \u00een momente diferite ale anului. Aceste date ar putea fi sincronizate cu <a href=\"https:\/\/www.asecib.ase.ro\/Roman\/am\/cap7.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">fluctua\u021biile din industria lor<\/a>, perioadele de v\u00e2rf \u0219i alte aspecte.<\/p>\n<\/dd><\/div>\n\n\n\n<div class=\"wp-block-etoro-faq-item\"><dt class=\"wp-block-etoro-faq-item-question\"><br>Ce \u00eenseamn\u0103 T2 2025?<\/dt><dd class=\"wp-block-etoro-faq-item-answer\">\n<p>T2 2025 se refer\u0103 la al doilea <a href=\"https:\/\/infotva.manager.ro\/articole\/legislatie\/perioada-fiscala-trimestru-calendaristic-cum-determinam-exigibilitatea-tva-7949.html\" target=\"_blank\" rel=\"noreferrer noopener\">trimestru<\/a> din anul 2025, un trimestru calendaristic. Acesta \u00eencepe la data de 1 aprilie \u0219i se \u00eencheie la 30 iunie 2025.<\/p>\n<\/dd><\/div>\n\n\n\n<div class=\"wp-block-etoro-faq-item\"><dt class=\"wp-block-etoro-faq-item-question\">Ce este AF 2025?<\/dt><dd class=\"wp-block-etoro-faq-item-answer\">\n<p>AF reprezint\u0103 <a href=\"https:\/\/www.portalcontabilitate.ro\/tags\/an-fiscal-modificat\/\" target=\"_blank\" rel=\"noreferrer noopener\">anul fiscal<\/a> sau exerci\u021biul financiar. Datele de \u00eenceput \u0219i de sf\u00e2r\u0219it ale anului fiscal 2025 variaz\u0103, dup\u0103 cum decid companiile \u0219i guvernele. Totu\u0219i, perioada \u00eencepe c\u00e2ndva \u00een cursul anului 2025.<\/p>\n<\/dd><\/div>\n<\/dl>\n\n\n\n\t\t<style>\n\t\t\t.rtl .etoro-block-shortcode-disclaimer {\n\t\t\t\ttext-align:right;\n\t\t\t}\n\t\t\t.etoro-block-shortcode-disclaimer {\n\t\t\t\tmargin-bottom:18px;\n\t\t\t\ttext-align:left;\n\t\t\t}\n\t\t\t.etoro-block-shortcode-disclaimer p{\n\t\t\t\tfont-size: 12px;\n\t\t\t\tline-height: 18px;\n\t\t\t}\n\t\t\t@media (min-width: 768px) {\n\t\t\t\t.etoro-block-shortcode-disclaimer {\n\t\t\t\t\tmax-width:1176px;\n\t\t\t\t\ttext-align:center;\n\t\t\t\t}\n\t\t\t\t.etoro-block-shortcode-disclaimer p {\n\t\t\t\t\tfont-size: 14px;\n\t\t\t\t\tline-height: 20px;\n\t\t\t\t}\n\t\t\t}\n\t\t<\/style>\n\t\t<div class='etoro-block-shortcode-disclaimer'><p>Informa\u021biile din acest ghid au exclusiv scop educativ \u0219i nu ar trebui considerate drept sfaturi pentru investi\u021bii sau recomand\u0103ri personale, nici oferte sau solicit\u0103ri de cump\u0103rare sau v\u00e2nzare a oric\u0103ror instrumente financiare.<\/p>\n<p>Acest material a fost preg\u0103tit f\u0103r\u0103 a lua \u00een considerare orice fel de obiective particulare de investi\u021bii sau situa\u021bii financiare \u0219i nu a fost creat \u00een conformitate cu cerin\u021bele legale \u0219i de reglementare a promov\u0103rii cercet\u0103rii independente.<\/p>\n<p><strong>Nu toate instrumentele \u0219i serviciile financiare men\u021bionate sunt oferite de eToro<\/strong> \u0219i orice referiri la performan\u021ba anterioar\u0103 a unui instrument financiar, index sau pachet de investi\u021bii, nu sunt \u0219i nu ar trebui considerare un indicator fiabil al rezultatelor viitoare. <strong>Disponibilitatea tuturor produselor \u0219i serviciilor men\u021bionate mai sus poate varia \u00een func\u021bie de jurisdic\u021bie \u0219i \u021bar\u0103.<\/strong><\/p>\n<p>eToro nu face nicio declara\u021bie \u0219i nu \u00ee\u0219i asum\u0103 nicio responsabilitate cu privire la acurate\u021bea sau caracterul complet al con\u021binutului acestui ghid. Asigur\u0103-te c\u0103 \u00een\u021belegi riscurile implicate \u00een tranzac\u021bionare \u00eenainte de a implica capital. Nu risca niciodat\u0103 mai mult dec\u00e2t e\u0219ti preg\u0103tit s\u0103 pierzi.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un an fiscal (exerci\u021biul financiar) se refer\u0103 la o perioad\u0103 de 12 luni \u00een care o companie \u00ee\u0219i prezint\u0103 contabilitatea, iar un trimestru este o perioad\u0103 de 3 luni din acel an. Termeni precum trimestrul fiscal \u0219i trimestrul calendaristic sunt folosi\u021bi adesea cu referire la ac\u021biuni \u0219i rapoarte financiare. Este important s\u0103 \u0219tii ce reprezint\u0103&hellip;<\/p>\n","protected":false},"author":107,"featured_media":971818,"parent":31829,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"sticky_cta_settings":"","footnotes":""},"asset_type":[6601],"class_list":["post-541083","page","type-page","status-publish","has-post-thumbnail","hentry","asset_type-is-cfd"],"acf":[],"yoast_head":"<title>Ce sunt exerci\u021biile financiare \u0219i trimestrele fiscale?<\/title>\n<meta name=\"description\" content=\"Exerci\u021biile financiare \u0219i trimestrele fiscale difer\u0103 de anii \u0219i trimestrele calendaristice. Afl\u0103 ce le diferen\u021biaz\u0103 \u0219i cum sunt folosite de companii.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/pages\/541083\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ce sunt exerci\u021biile financiare \u0219i trimestrele fiscale?\" \/>\n<meta property=\"og:description\" content=\"Exerci\u021biile financiare \u0219i trimestrele fiscale difer\u0103 de anii \u0219i trimestrele calendaristice. Afl\u0103 ce le diferen\u021biaz\u0103 \u0219i cum sunt folosite de companii.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/pages\/541083\" \/>\n<meta property=\"og:site_name\" content=\"eToro\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/eToro\/\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-05T11:19:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters_Socials-RO.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@eToro\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/\",\"url\":\"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/\",\"name\":\"Ce sunt exerci\u021biile financiare \u0219i trimestrele fiscale?\",\"isPartOf\":{\"@id\":\"https:\/\/www.etoro.com\/ro\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters_Socials-RO.png\",\"datePublished\":\"2024-12-19T13:47:11+00:00\",\"dateModified\":\"2025-09-05T11:19:54+00:00\",\"description\":\"Exerci\u021biile financiare \u0219i trimestrele fiscale difer\u0103 de anii \u0219i trimestrele calendaristice. Afl\u0103 ce le diferen\u021biaz\u0103 \u0219i cum sunt folosite de companii.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#breadcrumb\"},\"inLanguage\":\"ro\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ro\",\"@id\":\"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#primaryimage\",\"url\":\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters_Socials-RO.png\",\"contentUrl\":\"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters_Socials-RO.png\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"ACAS\u0102\",\"item\":\"https:\/\/www.etoro.com\/ro\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Investi\u021bii\",\"item\":\"https:\/\/www.etoro.com\/ro\/investing\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Exerci\u021bii financiare trimestre fiscale\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.etoro.com\/ro\/#website\",\"url\":\"https:\/\/www.etoro.com\/ro\/\",\"name\":\"eToro\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.etoro.com\/ro\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.etoro.com\/ro\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ro\"},[]]}<\/script>","yoast_head_json":{"title":"Ce sunt exerci\u021biile financiare \u0219i trimestrele fiscale?","description":"Exerci\u021biile financiare \u0219i trimestrele fiscale difer\u0103 de anii \u0219i trimestrele calendaristice. Afl\u0103 ce le diferen\u021biaz\u0103 \u0219i cum sunt folosite de companii.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/pages\/541083","og_locale":"ro_RO","og_type":"article","og_title":"Ce sunt exerci\u021biile financiare \u0219i trimestrele fiscale?","og_description":"Exerci\u021biile financiare \u0219i trimestrele fiscale difer\u0103 de anii \u0219i trimestrele calendaristice. Afl\u0103 ce le diferen\u021biaz\u0103 \u0219i cum sunt folosite de companii.","og_url":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/pages\/541083","og_site_name":"eToro","article_publisher":"https:\/\/www.facebook.com\/eToro\/","article_modified_time":"2025-09-05T11:19:54+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters_Socials-RO.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@eToro","twitter_misc":{"Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/","url":"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/","name":"Ce sunt exerci\u021biile financiare \u0219i trimestrele fiscale?","isPartOf":{"@id":"https:\/\/www.etoro.com\/ro\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#primaryimage"},"image":{"@id":"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#primaryimage"},"thumbnailUrl":"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters_Socials-RO.png","datePublished":"2024-12-19T13:47:11+00:00","dateModified":"2025-09-05T11:19:54+00:00","description":"Exerci\u021biile financiare \u0219i trimestrele fiscale difer\u0103 de anii \u0219i trimestrele calendaristice. Afl\u0103 ce le diferen\u021biaz\u0103 \u0219i cum sunt folosite de companii.","breadcrumb":{"@id":"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#breadcrumb"},"inLanguage":"ro","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/"]}]},{"@type":"ImageObject","inLanguage":"ro","@id":"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#primaryimage","url":"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters_Socials-RO.png","contentUrl":"https:\/\/www.etoro.com\/wp-content\/uploads\/2024\/12\/What-you-should-know-about-financial-years-and-fiscal-quarters_Socials-RO.png","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/www.etoro.com\/ro\/investing\/financial-years-fiscal-quarters\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"ACAS\u0102","item":"https:\/\/www.etoro.com\/ro\/"},{"@type":"ListItem","position":2,"name":"Investi\u021bii","item":"https:\/\/www.etoro.com\/ro\/investing\/"},{"@type":"ListItem","position":3,"name":"Exerci\u021bii financiare trimestre fiscale"}]},{"@type":"WebSite","@id":"https:\/\/www.etoro.com\/ro\/#website","url":"https:\/\/www.etoro.com\/ro\/","name":"eToro","description":"","publisher":{"@id":"https:\/\/www.etoro.com\/ro\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.etoro.com\/ro\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ro"},[]]}},"_links":{"self":[{"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/pages\/541083"}],"collection":[{"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/comments?post=541083"}],"version-history":[{"count":0,"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/pages\/541083\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/pages\/31829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/media\/971818"}],"wp:attachment":[{"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/media?parent=541083"}],"wp:term":[{"taxonomy":"asset_type","embeddable":true,"href":"https:\/\/www.etoro.com\/ro\/wp-json\/wp\/v2\/asset_type?post=541083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}