Standard bookkeeping accounts

Assets

10000

Property, Plant And Equipment

11000

Land And Buildings

11001

Machinery And Equipment

11002

Vehicles

11003

Fixtures And Fittings

11004

Exploration And Evaluation Assets

11005

Additional Property, Plant And Equipment

11006

Construction In Progress

11007

Investment Property

12000

Investment Property Under Construction Or Development

12001

Investment Property Completed

12002

Intangible Assets

13000

Intangible Assets Other Than Goodwill

13001

Goodwill

13002

Financial Assets

14000

Group Companies (Intercompany Investments)

14001

Investments And Financial Instruments

14002

Derivative Financial Assets

14003

Other Financial Assets

14004

Allowance For Credit Losses (Aggregate)

14005

Financial Assets Classified By Designation

14006

Biological Assets

15000

Biological Assets At Cost

15001

Biological Assets At Fair Value

15002

Accrued And Other Assets

16000

Prepayments And Other Current Assets

16001

Tax Related Receivables

16002

Service Providers

16003

Construction Contract Asset

16004

Set Up Costs

16005

Restricted Assets

16006

Current Investments Not Classified As Cash Equivalents

16007

Additional, Other And Miscellaneous Assets

16008

Inventories

17000

Raw Materials and Production Supplies

17001

Merchandise

17002

Food and Beverage

17003

Agricultural Produce

17004

Work In Progress

17005

Materials and Supplies To Be Consumed In Production Process Or Rendering Services

17006

Finished Goods

17007

Packaging And Storage Materials

17008

Spare Parts

17009

Fuel

17010

Property Intended For Sale In Ordinary Course Of Business

17011

Inventories In Transit

17012

Other Inventories

17013

Inventories Pledged As Security For Liabilities

17014

Inventories At Fair Value Less Costs To Sell

17015

Acquisition In Progress

17016

Additional Inventory Items

17017

Receivables

18000

Trade Receivables

18001

Contract Assets

18002

Other Receivables

18003

Adjustments

18004

Cash And Cash Equivalents

19000

Cash

19001

Cash Equivalents

19002

Short-Term Investments

19003

Other Cash And Cash Equivalents

19004

Equity

20000

Issued Capital

21000

Ordinary Shares

21001

Preferred Shares

21002

Par Value Per Share

21003

Share Premium

21004

Additional Paid In Capital

21005

Retained Earnings

22000

Current Year's Retained Profit (Loss)

22001

Prior Years' Retained Profit (Loss)

22002

Other Reserves (Accumulated Other Comprehensive Income)

23000

Revaluation Surplus

23001

Reserve Of Exchange Differences On Translation

23002

Reserve Of Cash Flow Hedges

23003

Reserve Of Gains And Losses On Hedging Instruments That Hedge Investments In Equity Instruments

23004

Reserve Of Change In Value Of Time Value Of Options

23005

Reserve Of Change In Value Of Forward Elements Of Forward Contracts

23006

Reserve Of Change In Value Of Foreign Currency Basis Spreads

23007

Reserve Of Gains And Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income

23008

Reserve Of Gains And Losses On Remeasuring Available-For-Sale Financial Assets

23009

Reserve Of Share-Based Payments

23010

Reserve Of Remeasurements Of Defined Benefit Plans

23011

Amount Recognised In Other Comprehensive Income And Accumulated In Equity Relating To Non-Current Assets Or Disposal Groups Held For Sale

23012

Reserve Of Gains And Losses From Investments In Equity Instruments

23013

Reserve Of Change In Fair Value Of Financial Liability Attributable To Change In Credit Risk Of Liability

23014

Reserve For Catastrophe

23015

Reserve For Equalisation

23016

Reserve Of Discretionary Participation Features

23017

Reserve Of Equity Component Of Convertible Instruments

23018

Capital Redemption Reserve

23019

Merger Reserve

23020

Statutory Reserve

23021

Other Equity

24000

Other Equity Interest

24001

Capital Reserve

24002

Receivable For Shares (Share Subscribed But Unissued)

24003

Treasury Shares

24004

Controlling Interest

24005

Non-Controlling Interest

24006

Liabilities

30000

Borrowings

31000

Borrowings (By Type)

31001

Financial Liabilities (By Designation)

31002

Provisions

32000

Employee Benefits

32001

Warranties

32002

Refunds

32003

Decommissioning, Restoration And Rehabilitation

32004

Restructuring

32005

Onerous Contracts

32006

Legal Proceedings

32007

Business Combinations

32008

Liabilities Included In Disposal Groups

32009

Other Provisions

32010

Miscellaneous Other Provisions

32011

Trade And Other Payables

33000

Trade Payables

33001

Contract Liabilities

33002

Related Party Payables

33003

Retention Payables

33004

Adjustments

33005

Accrued, Deferred And Other Liabilities

34000

Accrued Liabilities

34001

Accrued Expenses And Other Liabilities

34002

Dividend Payables

34003

Interest Payable

34004

Deferred Income, Unearned Revenue

34005

Advances

34006

Construction Contract Liability

34007

Other Payables

34008

Tax Liabilities

35000

Current Tax Liabilities

35001

Deferred Tax Liabilities

35002

Other And Miscellaneous Liabilities

36000

Finance Leases

36001

Deposits

36002

Derivative Financial Liabilities

36003

Government Grant Obligations

36004

Liabilities Due To Central Banks

36005

Subordinated Liabilities

36006

Other Liabilities

36007

Contact ID type logic

40000

Goods

41000

Products

41001

Merchandise

41002

Adjustments

41003

Specifically Itemized Goods Revenues

41004

Services

42000

Specifically Itemized Service Revenues

42001

Revenue From Contracts With Customers

43000

Revenue From Construction Contracts

44000

Franchise Fee Income

45000

Barter Sales

46000

Goods

46001

Services

46002

Construction Contracts

46003

Royalties

46004

Interest

46005

Dividends

46006

Other Exchange Revenue

46007

Dividends Classified As Operating Expense

47000

By Nature Non-Revenue Income

48000

Changes In Inventories

48001

Work Performed By Entity And Capitalised

48002

Operating Expenses

50000

Expenses Classified By Nature

51000

Raw Materials And Consumables

51001

Merchandise

51002

Employee Benefits

51003

Services

51004

Transportation Expense

51005

Depreciation And Amortisation

51006

Rental Expense

51007

Tax Other Than Income

51008

Expenses Classified By Function

52000

Cost Of Sales

52001

Selling, General And Administrative

52002

Non-Operating Income And Expense (Peripheral Activities)

60000

Other Income

61000

Finance Income

61001

Interest Income

61002

Dividends

61003

Royalties

61004

Licensees

61005

Rental Income

61006

Contractual Fines And Penalties

61007

Income From Government Grants

61008

Property Service Charge Income

61009

Income From Reimbursements Under Insurance Policies

61010

Other Revenue

61011

Other Expenses

62000

Finance Costs

62001

Interest Expense

62002

Property Service Charges

62003

Unwinding Discounts On Provisions

62004

Donations And Subsidies

62005

Dividends Classified As Expense

62006

Other Expense By Nature

62007

Other Operating Expenses By Function

62008

Gains And Losses

63000

Foreign Exchange Gain (Loss)

63001

Impairment

63002

Restructuring Activities

63003

Disposals Of Non-Current Assets

63004

Disposals Of Property, Plant And Equipment

63005

Disposals Of Investment Properties

63006

Disposals Of Investments

63007

Gains And Losses On Derivatives

63008

Disposals Of Other Non-Current Assets

63009

Changes In Contingent Consideration

63010

Changes In Investment Property

63011

Gain (Loss) On Liability Extinguishment

63012

Expense (Income) On Discontinued Operations

63013

Litigation Settlements

63014

Other Reversals Of Provisions

63015

Gain (Loss) On Financial Assets Reclassified To Fair Value

63016

Cumulative Gain (Loss) From Reclassification To OCI

63017

Gain (Loss) On Derecognition Of Amortised Cost Assets

63018

Gain (Loss) On Non-Cash Dividends

63019

Other Comprehensive Income Reclassification Adjustments

64000

Exchange Differences On Translation

64001

Available-For-Sale Financial Assets

64002

Cash Flow Hedges

64003

Hedges Of Net Investment In Foreign Operations

64004

Change In Value Of Time Value Of Options

64005

Change In Value Of Forward Elements Of Forward Contracts

64006

Change In Value Of Foreign Currency Basis Spreads

64007

Financial Assets Measured At Fair Value Through Other Comprehensive Income

64008

Group Companies

65000

Equity Method Investments

65001

Subsidiaries, Jointly Controlled Entities And Associates

65002

Income Tax

70000

Expense

71000

Benefit

72000

Clearing Account

99900