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MAIN PAGE
SUMMARY OF ACCOUNTS
CHART OF ACCOUNTS
ACCOUNTS
I.
Classification of accounts
II.
Functioning of accounts
Class 1.
Equity and liabilities
10.
Capital and reserves
11.
Retained earnings (debit or credit balance)
12.
Profit or loss for the financial year
13.
Investment grants
14.
Regulated provisions
15.
Provisions
16.
Loans and similar debts
17.
Debts related to equity interests
18.
Intra-entity transactions
Class 2.
Fixed assets
Class 3.
Inventory and work in progress
Class 4.
Accounts receivable and payable
Class 5.
Cash and financial instruments
Class 6.
Expenses
Class 7.
Revenues
Class 8.
Special
accounts
FINANCIAL STATEMENTS
ACCOUNTING TERMS
ACCOUNTS
II. Functioning of accounts
Class 1. Equity and liabilities
10.
Capital and reserves
11.
Retained earnings (debit or credit balance)
12.
Profit or loss for the financial year
13.
Investment grants
14.
Regulated provisions
15.
Provisions
16.
Loans and similar debts
17.
Debts related to equity interests
18.
Intra-entity transactions
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