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SUMMARY OF ACCOUNTS
BALANCE SHEET ACCOUNTS
PROFIT AND LOSS ACCOUNTS
SPECIAL
ACCOUNTS

CLASS 1

Equity
and
liabilities

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
10
Capital and reserves
20
Intangible
fixed
assets
30
40
Suppliers - Accounts payable and related accounts
50
Marketable securities
60 Purchases
(except 603)
603 Changes
in inventory (supplies and goods for resale)
70
Sales of manufactured goods, services and goods for resale
This class of accounts includes special accounts not listed in classes 1 to 7
11
Retained
earnings
(debit or credit
balance)
21
Tangible fixed assets
31
Raw materials (and supplies)
41
Customers - Trade receivables and related accounts
51
Banks, financial and similar institutions
61
External
services
71
Changes in inventory of finished goods and work in progress
12
Profit or loss
for the financial
year
22

Concession
fixed assets

32
Other
supplies
42
Employees and related accounts
52
Derivative financial instruments and tokens held
62
Other external services
72
Own work capitalised
13
Investment grants
23
Fixed assets in progress
33
Work
in progress
of goods
43
Social security and other social agencies
53
Cash on hand
63
Taxes,
duties and
similar
payments
73
14
Regulated provisions
24
34
Work
in progress
of services
44
State
and other
public
authorities
54
Imprest
accounts
and letters of
credit
64
Payroll
costs
74
Operating
grants
15
Provisions
25
Shares in affiliated companies and
receivables
from them
35
Inventory of goods
45
Group and partners
55
65
Other operating expenses
75
Other operating income
16
Loans and similar debts
26
Equity interests and receivables from equity interests
36
Inventory from fixed assets (if applicable)
46
Sundry accounts receivable and payable
56
66
Financial expenses
76
Financial
income
17
Debts related to equity interests
27
Other financial fixed assets
37
Inventory of goods for resale
47
Suspense accounts
57
67
Exceptional expenses
77
Exceptional income
18
Intra-entity transactions
28
Accumulated amortization and depreciation of fixed assets
38
48
Accruals and deferrals
58
Internal
transfers
68
Depreciation, amortization, impairment and provisions
78
Reversal of depreciation, amortization, impairment and provisions
19
29
Provisions for impairment of fixed assets
39
Provisions for impairment of inventory and work in progress
49
Provisions for impairment of accounts receivable
59
Provisions for impairment of current financial assets
69
Employee
profit-sharing,
Income taxes and similar taxes
79
Transfers of expenses

 
 
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