SUMMARY OF ACCOUNTS - Plan Comptable Général 2026

BALANCE SHEET ACCOUNTS					PROFIT AND LOSS ACCOUNTS		SPECIAL ACCOUNTS
CLASS 1 Equity and liabilities	CLASS 2 Fixed assets	CLASS 3 Inventories and work in progress	CLASS 4 Accounts receivables and payables	CLASS 5 Cash and financial instruments	CLASS 6 Expenses	CLASS 7 Revenues	CLASS 8
10 Capital and reserves	20 Intangible fixed assets and formation expenses	30	40 Suppliers - Accounts payable and related accounts	50 Marketable securities	60 Purchases (except account 603)	70 Sales of manufactured goods, services and goods for resale	This class of accounts includes special accounts not listed in classes 1 to 7
10 Capital and reserves	20 Intangible fixed assets and formation expenses	30	40 Suppliers - Accounts payable and related accounts	50 Marketable securities	603 Changes in inventory of supplies and of goods for resale
11 Retained earnings	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 capitalized
13 Investment grants	23 Fixed assets in progress, advance payments	33 Work in progress of services	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	64 Payroll expenses	74 Grants
15 Provisions	25	35 Inventory of goods	45 Group and partners	55	65 Other operating expenses	75 Other operating income
16 Loans and similar debts, non-repayable funds and advances subject to conditions	26 Equity interests and receivables from equity interests	36 Inventory from fixed assets	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 Inventory in transit, on consignment, or in storage	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