CLASS 1: EQUITY AND LIABILITIES 17 - Debts Related to Equity Interests 27 - Other Financial Fixed Assets

10 - Capital and Reserves  171 Group  271 Long-term Securities (non-

 174 Non-Group portfolio)

 101 Capital  178 Joint Ventures

 272 Long-term Debt Securities

 102 Trust Funds

 274 Loans

 104 Premiums Related to Share 18 - Intra-Entity Transactions

 275 Deposits and Sureties Paid

Capital  276 Other Long-term Receivables

 105 Revaluation Differences  277 Own Shares
 106 Reserves
 181 Between Establishments
 278 Merger Deficit on Financial
 107 Difference in Equity Method
 186 Goods and Services Traded Assets


(Expenses)  279 Unpaid Long-term Securities
108 Owner’s Proprietor Account  187 Goods and Services Traded
 109 Shareholders: Subscribed (Income)
Uncalled Capital  188 Through Joint Venture 28 - Amortization and Depreciation

11 - Retained Earnings  280 Intangible Fixed Assets

 281 Tangible Fixed Assets
 110 Retained Earnings (Credit  282 Concession Fixed Assets
Balance) CLASS 2: FIXED ASSETS
 119 Negative Retained Earnings
29 - Provisions for Impairment
(Debit Balance) 20 - Intangible Fixed Assets

12 - Profit or Loss for the Financial Year  290 Intangible Fixed Assets
 201 Formation Expenses
 291 Tangible Fixed Assets
 203 Research and Development Costs
 292 Concession Fixed Assets
 120 Profit for the Financial Year

 129 Loss for the Financial Year
205 Concessions, Patents, Licenses,
Software, etc.
 293 Fixed Assets in Progress

 206 Leasehold Rights

 296 Equity Interests and Receivables

13 - Investment Grants  207 Goodwill

 297 Other Financial Fixed Assets

 208 Other Intangible Fixed Assets

 131 Equipment Grants

 138 Other Investment Grants
21 - Tangible Fixed Assets

 139 Investment Grants Recorded in CLASS 3: INVENTORY AND WORK IN

the Income Statement  211 Land PROGRESS
 212 Land Fixtures and Installations
14 - Regulated Provisions  213 Constructions 31 - Raw Materials and Supplies

 214 Constructions on Third Party's

 142 Relating to Fixed Assets Land
 311 Materials A
 143 Relating to Inventory
 215 Technical Installations,
 312 Materials B
Machinery, Equipment and Tools
 144 Relating to Other Assets
 218 Other Tangible Fixed Assets  317 Supplies A, B, C
 145 Derogatory Depreciation
 146 Special Revaluation Provision
22 - Concession Fixed Assets 32 - Other Supplies
 147 Reinvested Capital Gains
 148 Other Regulated Provisions

 229 Grantor’s Rights 321 Consumable Materials
 322 Consumable Supplies
15 - Provisions
23 - Fixed Assets in Progress  326 Packaging

 151 Provisions for Liabilities 33 - Work in Progress (Goods)

 153 Pensions and Similar Obligations
 231 Tangible

 154 Restructuring
 232 Intangible
 237 Advance Payments on Intangible  331 Goods in Progress
 155 Taxes
Assets  335 Works in Progress
 156 Renewal of Fixed Assets  238 Advance Payments on Orders for
 157 Deferred Expenses Tangible Assets
34 - Work in Progress (Services)

16 - Loans and Similar Debts 25 - Shares in Affiliated Companies

 341 Studies in Progress
 345 Services in Progress
 161 Convertible Debenture Loans  (with receivables from them)
 162 Bonds Related to Net Liabilities
35 - Inventory of Goods
in a Trust 26 - Equity Interests and Receivables
 163 Other Debenture Loans
 164 Loans from Lending Institutions  351 Intermediate Goods
  261 Equity Investments
165 Deposits and Sureties Received  355 Finished Goods
  266 Other Types of Equity Interests
166 Employee Profit-Sharing  358 Residual Goods
 167 Loans and Debts with Special
 267 Receivables from Equity
Interests
Conditions
 168 Other Loans and Similar Debts
 268 Receivables from Joint Ventures 36 - Inventory from Fixed Assets

 169 Debenture Redemption

 269 Remaining Payments on Unpaid
Equity Investments
Premiums  Account to be opened as needed
37 - Inventory of Goods for Resale  45 Group and partners materials (and supplies)
602 Inventory purchases - Other
451 Group
consumables
455 Partners – Current accounts
/37 INVENTORY held externally
/370 - Inventory of merchandise held externally
456 Partners – Capital transactions  6037 Change in inventory
457 Partners – Dividends payable 604 Purchase of studies and services
/371 - Inventory of raw materials and supplies held
458 Partners – Joint ventures and 605 Purchases of equipment, facilities
externally
Economic Interest Grouping (E.I.G.) and works
 46 Sundry accounts receivable and 606 Non-inventory materials and
supplies
/375 - Inventory of finished products held
 payable
607 Purchases of goods for resale
externally 462 Receivables from sale of fixed
608 Account reserved, if applicable,
assets
for the summary of ancillary purchase
464 Payables on purchases of
costs
 371 Goods A marketable securities
465 Receivables from sales of
609 Allowances, discounts, rebates
 372 Goods B marketable securities
received on purchases
603 Changes in inventory (supplies
467 Other accounts receivable and
and goods for resale)
payable
38 - Transit and Consignment 468 Sundry accrued expenses and  61/62 Other external expenses
accrued income  61 External services
 47 Suspense accounts 611 Subcontracting
 Inventory in Transit / Consignment 471–473 Suspense accounts 612 Lease payments
474 Valuation difference of tokens on 613 Rental
liabilities 614 Occupancy costs and
39 - Provisions for Impairment of Inventory 475 Suspense accounts condominium fees
476 Unrealized exchange losses – 615 Maintenance and repairs
Assets 616 Insurance premiums
477 Unrealized exchange gains – 617 Study and research
 391 Raw Materials Liabilities 618 Sundry
 392 Other Supplies 478 Other suspense accounts 619 Allowances, discounts, rebates
 393 Work in Progress (Goods)  48 Accruals and deferrals received on external services
481 Deferred expenses  62 Other external services
 394 Work in Progress (Services) 486 Prepaid expenses 621 External employees
 395 Inventory of Goods 487 Deferred income 622 Agent commissions and fees
488 Periodic allocation of expenses 623 Advertising, publications, public
 397 Inventory of Goods for Resale and income relations
 CLASS 4 – ACCOUNTS  49 Provisions for impairment of 624 Transport of goods and collective
transport of employees
RECEIVABLE AND accounts receivable
625 Travel, assignments and
PAYABLE 491 Provisions for impairment of
entertainment expenses
trade receivables
 40 Suppliers – Accounts payable 495 Provisions for impairment of
626 Postage and telecommunication
and related accounts costs
group and partners accounts
400 Suppliers – Accounts payable 627 Banking and similar services
496 Provisions for impairment of
and related accounts 628 Sundry
sundry accounts receivable
401 Suppliers 629 Allowances, discounts, rebates
403 Suppliers – Bills payable  CLASS 5 – CASH AND received on other external services
404 Fixed assets suppliers FINANCIAL  63 Taxes, duties and similar
405 Fixed assets suppliers – Bills INSTRUMENTS payments
payable
408 Suppliers – Invoices not yet
 50 Marketable securities 631 Taxes, duties and similar
payments on payroll (to tax
received 501 Shares in affiliated companies
502 Own shares authorities)
409 Suppliers with a debit balance 633 Taxes, duties and similar
503 Shares
 41 Customers – Trade receivables 504 Other equity securities payments on payroll (to other bodies)
and related accounts 505 Own bonds and warrants bought 635 Other taxes, duties and similar
410 Customers – Trade receivables back payments (to tax authorities)
and related accounts 506 Bonds 637 Other taxes, duties and similar
411 Customers 507 Treasury bills and short-term payments (to other bodies)
413 Customers – Bills receivable notes  64 Payroll expenses
416 Customers – Doubtful accounts 508 Other marketable securities and 641 Employee compensation
418 Customers – Revenue not yet similar receivables 644 Sole proprietor salary
invoiced 509 Remaining payments on unpaid 645 Contributions to social security,
419 Customers with a credit balance marketable securities pension and similar schemes
 42 Employees and related accounts  51 Banks, financial and similar 646 Sole proprietor social security
421 Employees – Salaries payable institutions contributions
422 Works councils, establishment 511 Cash equivalents 647 Other social expenses
committees, etc. 512 Banks 648 Other payroll expenses
424 Employee profit-sharing 514 Postal checks  65 Other operating expenses
425 Employees – Advance payments 515 Treasury and public agency 651 Royalties and licence fees for
on account accounts concessions, patents, licenses,
426 Employees – Deposits 516 Brokerage firms trademarks, processes, software,
427 Employees – Allowable salary 517 Other financial institutions rights and similar assets
deductions
428 Employees – Accrued expenses
518 Accrued interest
519 Short term bank advances
 652 dep amor impairement and
provision operating expenses
and accrued income
 52 Derivative financial instruments 653 Attendance fees
 43 Social security and other social and tokens held 654 Bad debts written off
agencies 521 Derivative financial instruments 655 Share of profit or loss from joint
431 Social security 522 Tokens held ventures
437 Other social agencies 523 Own tokens 656 Foreign exchange losses on trade
438 Social agencies – Accrued 524 Borrowed tokens receivables and payables
expenses and accrued income
 53 Cash on hand 658 Sundry operating expenses
 44 State and other public 531 Cash on hand at Head Office  66 Financial expenses
authorities 532 Cash on hand at branch (or 661 Interest expenses
441 State – Grants receivable factory) A 664 Loss on receivables from equity
442 Contributions, taxes and duties 533 Cash on hand at branch (or interests
collected on behalf of the State factory) B 665 Discounts given
443 Specific transactions with the
State, public authorities and
 54 Imprest accounts and letters of 666 Financial foreign exchange
losses
international organizations credit
667 Losses from sales of marketable
444 State – Income taxes  58 Internal transfers securities
445 State – Taxes on turnover
446 Guaranteed bonds  59 Provisions for impairment of 668 Other financial expenses

447 Other taxes, duties and similar current financial assets  67 Exceptional expenses
payments 590 Provisions for impairment of 671 Exceptional expenses from
448 State – Accrued expenses and marketable securities operating transactions
accrued income  CLASS 6 – EXPENSES 672 Account to be used to record the
expenses for previous financial years
449 Emission allowances to buy
 60 Purchases (except account 603) 674 Transactions of setting-up or
601 Inventory purchases - Raw liquidation of trusts
 675 Book value of assets sold Financial income
678 Other exceptional expenses 76 Financial income
 68 Depreciation, amortization,
impairment and provisions
681 Depreciation, amortization,  761 Income from equity interests
impairment and provisions -
Operating expenses
 762 Income from other financial
fixed assets
 685 provision foe impairement
 763 Income from other receivables
losses on current assets
686 Amortization, impairment and  764 Income from marketable
provisions - Financial expenses securities
687 Depreciation, amortization,
impairment and provisions -
 765 Discounts received
Exceptional expenses  766 Financial foreign exchange gains
 69 Employee profit-sharing -  767 Net income from sales of
Income taxes and similar taxes marketable securities
691 Employee profit-sharing
695 Income taxes  768 Other financial income
696 Additional contribution to
corporate income tax due on
dividends paid out Exceptional income
698 Tax consolidation 77 Exceptional income
699 Income - Carry-back of losses

 771 Exceptional income from

CLASSE 7 REVENUES operating transactions
 772 Account to be used to record the
Sales of manufactured goods, services, and goods income for previous financial years
for resale  774 Transactions of setting-up or
70 Sales of manufactured goods, services, and goods liquidation of trusts
for resale
 775 Income from sale of assets
 777 Share of investment grants
 701 Sales of finished goods transferred to income for the financial
year
 702 Sales of intermediate goods
 703 Sales of residual goods
 778 Other exceptional income

 704 Works
Reversal of depreciation, amortization,
 705 Studies impairment and provisions
 706 Services 78 Reversal of depreciation, amortization,
impairment and provisions
 707 Sales of goods for resale
 708 Ancillary income
 709 Sales allowances, discounts,  781 Reversal of depreciation,
rebates given amortization, impairment losses, and
provisions (Operating income)
 785 reversal of loss of value
Changes in inventory of finished goods and work
in progress  786 Reversal of provisions for
71 Changes in inventory of finished goods and work liabilities and impairment losses
in progress (Financial income)
 787 Reversal of provisions and
impairment losses (Exceptional
 713 Changes in inventory (work in income)
progress, goods)
Transfers of expenses
Own work capitalized 79 Transfers of expenses
72 Own work capitalized

 791 Transfers of operating expenses

 721 Intangible fixed assets  796 Transfers of financial expenses
 722 Tangible fixed assets  797 Transfers of exceptional
expenses

Operating grants
74 Operating grants CLASSE 8 SPECIAL ACCOUNTS

Other operating income Commitments

75 Other operating income 80 Commitments

 751 Royalties and licence fees for  801 Commitments made by the entity
concessions, patents, licenses,
trademarks, processes, software,  802 Commitments received by the
rights, and similar assets entity
 752 Income from buildings not  809 Commitments counterpart
assigned to business activities
 753 Attendance fees, directors and Profit and loss pending appropriation
managers fees and compensation 88 Profit and loss pending appropriation
 754 Surplus from cooperatives
 755 Share of profit or loss from joint Balance sheet
ventures 89 Balance sheet
 756 Foreign exchange gains on trade
receivables and payables
 758 Sundry operating income  890 Opening balance sheet
 891 Closing balance sheet