Codul IBAN apare pe extrasul de cont.

Because Romanian usually attaches the definite article to the end of the noun.

• cod = a code
• codul = the code

So Codul IBAN means the IBAN code.

For the same reason: extrasul is the definite form.

• extras = a statement / an extract
• extrasul = the statement

In this sentence, Romanian is referring to a specific kind of statement, so extrasul de cont means the account statement or, more naturally in English, the bank statement.

Apare is from the verb a apărea, which means to appear.

In this context, it often means:

• appears
• is shown
• is displayed

So Codul IBAN apare pe extrasul de cont can be understood as The IBAN code appears on the bank statement or The IBAN code is shown on the bank statement.

Because apare expresses the idea that something shows up / is present / can be seen on the document.

Compare:

• Codul IBAN apare pe extrasul de cont = The IBAN code appears / is shown on the bank statement
• Codul IBAN este pe extrasul de cont = The IBAN code is on the bank statement

Both can make sense, but apare sounds a bit more natural when talking about information printed or displayed on a document.

Here pe means on.

So:

• pe extrasul de cont = on the bank statement

This is a very common use of pe for something located on a surface or on a document.

Literally, it is something like the extract of account.

But in natural English, it means:

• bank statement
• account statement

This is a fixed Romanian expression:

• extras = extract / statement
• de cont = of account / account-related

Because extras de cont is the normal Romanian expression for account statement.

Romanian often uses de + noun to show type or purpose:

• extras de cont = account statement
• număr de telefon = phone number
• card de credit = credit card

If you said extrasul al contului or extrasul contului, that would sound different and less natural here. Extrasul de cont is the standard phrase.

Because IBAN is functioning like a label or fixed modifier after codul.

So:

• codul IBAN = the IBAN code

The definiteness is already carried by codul, so IBAN stays unchanged.

This is common with abbreviations and labels in Romanian.

Yes. Romanian word order is fairly flexible.

For example, you can also say:

• Pe extrasul de cont apare codul IBAN.

This puts more emphasis on where the code appears: On the bank statement appears the IBAN code.

The original version is neutral and very natural:

• Codul IBAN apare pe extrasul de cont.

It is pronounced roughly ah-PA-re.

A simple breakdown:

• a as in father
• pa with the stress here
• re with a rolled or tapped r

So the stress is on the second syllable: a-PA-re.

It is completely natural and neutral. You could see it:

• in banking information
• on a website
• in customer support
• in everyday explanations

It is neither unusually formal nor especially casual.

If both the subject and verb become plural, you would say:

• Codurile IBAN apar pe extrasele de cont.

Breakdown:

• codurile = the codes
• apar = appear (plural)
• extrasele de cont = the statements

This shows normal agreement between the subject and the verb in Romanian.