English to Romanian Other Business/Commerce (general)

IV. CASH AND BANK ACCOUNTS
CURRENT ASSETS - TOTAL
C. PREPAID EXPENSES
D. DEBTS: AMOUNTS TO BE PAID IN A PERIOD WITHIN A YEAR
1. Loans from issuing of debentures, presenting separately the loans resulting from issuing of convertible debenture
2. Amounts due to credit institutions
3. Prepayments cashed to the order’s account
4. Commercial debts
5. Payable bills