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ACCOUNTING AND FINANCIAL TERMS
- MAIN PAGE
- SUMMARY OF ACCOUNTS
- CHART OF ACCOUNTS
- CLASSIFICATION OF ACCOUNTS
- FUNCTIONING OF ACCOUNTS
- Class 1. Equity and liabilities
- Class 2. Fixed assets
- 20. Intangible fixed assets and formation expenses
- 21. Tangible fixed assets
- 22. Concession fixed assets
- 23. Fixed assets in progress, advance payments
- 26. Equity interests and receivables from equity interests
- 27. Other financial fixed assets
- 28. Accumulated amortization and depreciation of fixed assets
- 29. Provisions for impairment of fixed assets
- Class 3. Inventories and work in progress
- Class 4. Accounts receivable and payable
- 40. Suppliers – Accounts payable and related accounts
- 41. Customers – Trade receivables and related accounts
- 42. Employees and related accounts
- 43. Social security and other social agencies
- 44. State and other public authorities
- 45. Group and partners
- 46. Sundry accounts receivable and payable
- 47. Suspense accounts
- 48. Accruals and deferrals
- 49. Provisions for impairment of accounts receivable
- Class 5. Cash and financial instruments
- Class 6. Expenses
- 60. Purchases (except account 603)
- 603. Changes in inventory of supplies and of goods for resale
- 61/62. Other external services
- 63. Taxes, duties and similar payments
- 64. Payroll expenses
- 65. Other operating expenses
- 66. Financial expenses
- 67. Exceptional expenses
- 68. Depreciation, amortization, impairment and provisions
- 69. Employee profit-sharing – Income taxes and similar taxes
- Class 7. Revenues
- Class 8. Special accounts
- FINANCIAL STATEMENTS
- ACCOUNTING & FINANCIAL TERMS