CHART OF ACCOUNTS

 

ASSETS

 

1       CURRENT ASSETS

 

10      CASH ASSETS (LIQUID ASSETS)

 

100    CASH ON HAND

101    CHECKS RECEIVED

102    CASH IN BANKS

103    CHECKS GIVEN AND PAYMENT ORDERS

108    OTHER CASH AND CASH EQUIVALENTS

 

11      MARKETABLESECURITIES

 

110    SHARE CERTIFICATES

111    PRIVATE SECTOR BONDS

112    PUBLIC SECTOR BONDS

118    OTHER MARKETABLE SECURITIES

119    RESERVE ADJUSTING VALUE OF MARKETABLE SECURITIES

 

12      TRADE RECEIVABLES

 

120    CUSTOMERS

121    NOTES RECEIVABLE

122    DISCOUNTS OF NOTES RECEIVABLE (-)

126    DEPOSITS AND GURANTEES GIVEN

127    OTHER TRADE RECEIVABLES

128    DOUBTFUL TRADE RECEIVABLES

129    ALLOWANCES FOR DOUBTFUL CURRENT TRADE RECEIVABLES

 

13      OTHER RECEIVABLES

 

131    RECEIVABLE FROM SHAREHOLDERS

132    RECEIVABLE FROM PARTICIPATIONS

133    RECEIVABLE FROM SUBSIDIARY COMPANIES

135    RECEIVABLE FROM EMPLOYEES

136    OTHER VARIOUS RECEIVABLES

137    DISCOUNT OF OTHER RECEIVABLE (-)

138    DOUBTFUL OTHER RECEIVABLES

139    ALLOWANCE FOR DOUBTFUL OTHER RECEIVABLES

 

15      INVENTORlES

 

150    RAW MATERIALS AND SUPYLIES

151    WORK-IN-PROCESS

152    FINISHED PRODUCTS

153    MERCHANDISE

157    OTHER MATERIALS

158    RESERVE ADJUSTlNG INVENTORIES (-)

159    ADVANCES TO SUPPLIERS FOR GOODS&SERVICES

 

17      CONSTRACTION AND REPAIR COSTS

 

170    CONSTRACTION AND REPAIR COSTS

179    ADVANCES GiVEN TO SUB-CONTRACTORS

 

18      PREPAID EXPENSES AND INCOME RECElVABLES

 

180    PREPAID EXPENSES

181    ACCRUED INCOME

 

19      OTHER CURRENT ASSETS

 

190    DEFFERED VAT

191    DEDUCTIBLE VAT

192    OTHER VAT

193    PREPAID TAXES AND FUNDS

195    JOB ADVANCES

196    ADVANCES TO PERSONNEL

197    INVENTORY SHORTAGES

198    OTHER VARIOUS CURRENT ASSETS

199    PROVISIONEN FOR OTHER CURRENT ASSETS

 

2       FIXED ASSETS

 

20      TRADE RECEIVABLES

 

220    CUSTOMERS

221    NOTES RECEIVABLES

222    DISCOUNTS ON NOTES RECEIVABLES (-)

226    DEPOSITS AND GURANTEES GIVEN

227    OTHER TRADE RECEIVABLES

229    PROVISIONEN FOR DOUBTFUL TRADE RECEIVABLES (-)

 

23      OTHER RECEIVABLES

 

231    RECEIVABLE FROM SHAREHOLdERS

232    RECEIVABLE FROM PARTICIPATION

233    RECEIVABLE FROM SUBSIDIARY COMPANIES

235    RECEIVABLE FROM PERSONNEL

236    OTHER RECEIVABLES

237    REDISCOUNT ON OTHER NOTES RECEIVABLE (-)

239    PROVISIONEN FOR OTHER DOUBTFUL RECEIVABLES

 

24      FINANCIAL FIXED ASSETS

 

240    SECURITIES HELD AS LONG-TERM INVESTMENTS

241    RESERVE ADJUSTING THE VALUE OF SECURITIES HELD AS L/T     

         INVESTMENS

242    PARTICIPATIONS

243    COMMITMENTS TO PARTICIPATIONS

244    RESERVE ADJUSTING THE VALUE OF PARTICIPATIONS

245    INVESTMENTS IN SUBSIDIARY COMPANIES

246    COMMITMENTS TO SUBSIDIARY COMPANIES

247    RESERVE ADJUSTING THE VALUE INVESTMENTS

248    OTHER FINANCIAL ASSETS

249    RESERVE ADJUSTINGS THE VALUE OF OTHER FINANCIAL AS­SETS

 

25      TANGIBLE ASSETS

 

250    LAND

251    LAND IMPROVEMENTS

252    BUILDINGS

253    MACHINERY AND EQUIPMENTS

254    MOTOR VEHICLES

255    FURNITURE AND FIXTURES

256    OTHER TANGIBLE FIXED ASSETS

257    ACCUMULATED DEPRECIATION 258 CONSTRUCTIONS IN

         PROGRESS

259    ADVANCES TO SUPPLIERS OF TANGIBLE FIXED ASSETS

 

26      INTANGlBLE ASSETS

 

260    RIGHTS

261    GOODWILL

262    PRE-OPERATING EXPENSES

263    RESEARCH, DEVELOPMENT EXPENSES

264    LEASEHOLD IMPROVEMENTS

267    OTHER INTANGIBLE FIXED ASSETS

268    ACCUMULATED AMORTIZATION OF INTANGIBLE

269    ADVANCES TO SUPPLIERS

 

27      EXTRA ORDINARY USEFULL LIFE ASSETS

 

271    RESEARCH EXPENSES

272    PREPERATION AND IMPROVEMENT EXPENSES

277    OTHER ASSETS SUBJECT TO SPECIAL AMORTIZATION

278    ACCUMULATED AMORTIZATION

279    ADVANCES TO SUPPLIERS OF ASSETS SUBJECT TO SPECIAL

         AMORTIZATION

 

28      PREPAID EXPENSES AND INCOME ACCRUALS

280    PREPAID EXPENSES FOR FUTURE PERIODS

281    INCOME ACCRUALS

 

29      OTHER FIXED ASSETS

 

291    DEDUCTIBLE VAT IN FUTURE PERIODS

292    OTHER VAT

293    INVENTORIES TO BE USED IN LONG-TERM

294    INVENTORIES AND TANGIBLE FIXED ASSETS TO BE SOLD

295    PREPAID TAXES AND DUTIES

297    OTHER VARIOUS NON-CURRENT ASSETS

298    RESERVE ADJUSTING INVENTORIES TO BE SOLD

299    ACCUMULATED DEPRECIATION OF TANGIBLE FIXED ASSETS TO BE

            SOLD

 

LIABILITIES

 

3       CURRENT LlABILITIES

 

30      FINANCIAL LIABILITIES (F.BORROWINGS)

 

300    BANK LOANS

303    CURRENT PORTION OF LONG-TERM LOANS

304    CURRENT PRINCIPAL, INTEREST AND INSTALMENT PAYABLES ON

         BONDS

305    COMMERCIAL PAPER

306    OTHER MARKETABLE SECURITIES ISSUED

308    VALUE DIFFERENCE IN ISSUANCE OF MARKETABLE SECURI­TIES

309    OTHER CURRENT FINANCIAL PAYABLES

 

32      TRADE LIABILITIES