Short form Chart of Accounts under Decree No. 291

	Synthetic Accounts (1st Tier Accounts)	Sub accounts
Code	Name	Code
	Class 1. Noncurrent Assets
10	Fixed Assets	101-109
11	Other Non-current Tangible Assets	111-117
12	Intangible Assets	121-127
13	Depreciation of Noncurrent Assets	131-133
14	Long Term Financial Investments	141-143
15	Capital Investments	151-155
16	Long Term Account Receivables	161-163
17	Deferred Tax Assets
18	Other Non-current Assets
19	Negative Goodwill
	Class 2. Stock (Inventories)
20	Inventories	201-209
21	Livestock	211-218
22	Low Value Items
23	Production (Manufacture)
24	Production Wastage
25	Semi-finished Goods
26	Finished Goods
27	Agricultural Produce
28	Goods (Stock)	281-285
29
	Class 3. Cash, Settlements and Other Assets
30	Cash in Hand	301-302
31	Bank Accounts	311-314
32
33	Other Funds	331-334
34	Short Term Notes Received	341-342
35	Current Financial Investments	351-352
36	Settlements with Buyers and Customers	361-362
37	Settlements with Various Debtors	371-377
38	Provision for Doubtful Debts
39	Deferred Expenses
	Class 4. Equity and Provision for Liabilities
40	Statutory Capital
41	Share Capital
42	Additional Capital	421-425
43	Reserve Capital
44	Retained Earnings (Losses)	441-443
45	Withdrawn Capital	451-453
46	Unpaid Capital
47	Provision for Future Expenses and Payments	471-474
48	Targeted Finance
49	Insurance Reserves	491-498
	Class 5. Long Term Liabilities
50	Long Term Borrowings	501-506
51	Long Term Notes Issued	511-512
52	Long Term Liabilities in Respect of Bonds	521-523
53	Long Term Liabilities in Respect of Lease	531-532
54	Deferred Tax Liabilities
55	Other Long Term Liabilities
56-59

60	Short Term Loans	601-606
61	Current Debt on Long Term Liabilities	611-612
62	Short Term Notes Issued	621-622
63	Settlements with Suppliers and Contractors	631-632
64	Settlements in Respect of Taxes and Payments	641-644
65	Settlements in Respect of Insurance	651-655
66	Settlements in Respect of Labour Remuneration	661-662
67	Settlements with Members	671-672
68	Settlements in Respect of Other Transactions	681-685
69	Deferred Income
	Class 7. Revenue and Results of Operations
70	Sale Revenue	701-704
71	Other Operating Income	711-719
72	Income from Interest in Equity	721-723
73	Other Financial Income	731-733
74	Other Income	741-746
75	Extraordinary Income	751-752
76	Insurance Payments
77
78
79	Financial Results	791-794
	Class 8. Expenses by components
80	Material Expenses	801-809
81	Labour Costs	811-816
82	Social Payments	821-824
83	Depreciation	831-833
84	Other Operating Expenses
85	Other Expenses
86-89
	Class 9. Operating expenses
90	Cost of Sales	901-903
91	Production Costs
92	Administration Costs
93	Selling Costs
94	Other Operating Expenses	941-949
95	Financial Expenses	951-952
96	Loss from Interest in Equity	961-963
97	Other Expenses	971-979
98	Profit Taxes	981-982
99	Extraordinary Expenses	991-993
	Class 0. Off balance sheet accounts
01	Leased Non-current Assets
02	Third Party Assets in Store	021-025
03	Contractual Liabilities
04	Contingent Assets and Liabilities	041-042
05	Guarantees and Security Given
06	Guarantees and Security Received
07	Written-off Assets	071-072
08	Strict Accounting Forms

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