STANDARD CHART OF ACCOUNTS
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1 Annual Accounts Helpdesk : RCSL Nr. : Matricule : Page 1/29 Tel. : (+352) centralebilans@statec.etat.lu STANDARD CHART OF ACCOUNTS Financial year from to (in ) Class 1. EQUITY, PROVISIONS AND FINANCIAL LIABILITIES ACCOUNTS 10 Capital or branches' assigned capital and owner's accounts Subscribed capital (Capital enterprises - Total amount) Subscribed capital not called (Capital enterprises) Subscribed capital called but unpaid (Capital enterprises) Capital of companies represented by individual business persons and of corporate partnerships Individual business persons Partnerships Endowment of branches Accounts of the owner or the co-owners (individual business persons) Share premium and similar premiums Share premium Merger premium Contribution in kind premium Premiums on conversion of bonds into shares Capital contribution without issue of shares Revaluation reserves Revaluation reserves in application of fair value Reserves in application of the equity method (shareholdings valued in accordance with art. 58) Temporarily not taxable currency translation adjustments Other revaluation reserves Reserves Legal reserve Reserves for own shares or own corporate units Reserves provided for by the articles of association Other reserves Reserve for wealth tax Other reserves not available for distribution Other reserves available for distribution
2 Page 2/29 14 Results Results brought forward Result for the financial year Interim dividends Capital investment subsidies Land and buildings Plant and machinery Other fixtures, fittings, tools, equipment and vehicle fleet Other investment grants in capital Temporarily not taxable capital gains Temporarily not taxable capital gains to reinvest Temporarily not taxable capital gains reinvested Provisions Provisions for pensions and similar obligations Provisions for taxation Provisions for corporate income tax Provisions for municipal business tax Provisions for net wealth tax Other tax provisions Deferred tax provisions Other provisions Operating provisions Financial provisions Extraordinary provisions Financial debt and similar liabilities Subordinated debts due and payable within one year Principal amount Accrued interests due and payable after more than one year Principal amount Accrued interests Convertible debenture loans due and payable within one year Principal amount Accrued interests due and payable after more than one year Principal amount Accrued interests Non convertible debenture loans
3 Page 3/ due and payable within one year Principal amount Accrued interests due and payable after more than one year Principal amount Accrued interests Amounts owed to credit institutions due and payable within one year Principal amount Accrued interests due and payable after more than one year Principal amount Accrued interests Financial lease payables due and payable within one year due and payable after more than one year Other loans and similar debts due and payable within one year Other loans Capitalised life annuities Other similar debts Accrued interests on other loans and similar debts due and payable after more than one year Other loans Capitalised life annuities Other similar debts Accrued interests on other loans and similar debts Class 2. FORMATION EXPENSES AND FIXED ASSETS ACCOUNTS 20 Formation expenses and similar expenses Set-up costs Start-up costs Business expenses Advertising expenses Expenses for increases in capital and for various operations (merger, demergers, change of legal form) Loan issuances expenses Other similar expenses Intangible fixed assets Research and development costs Concession contracts, patents, licences, trademarks and similar rights and values
4 Page 4/ Acquired against payment (Not produced intangible assets) Concession contracts Patents Software and software packages licences Trademarks and franchises Similar rights and values Copyrights and reproduction rights Emission rights Other similar rights and values created by the undertaking itself (Produced intangible assets) Concession contracts Patents Software and software package licences Trademarks and franchises Similar rights and values Copyrights and reproduction rights Emission rights Other similar rights and values created by the undertaking itself Goodwill acquired for consideration Payments on account and intangible fixed assets under development Research and development costs Concession contracts, patents, licences, trademarks and similar rights and values Goodwill Tangible fixed assets Land and buildings Land Undeveloped land Land with fitting-outs Underground and above ground level land Natural resource deposits Developed land Other land Fitting-outs of land Fitting-outs of undeveloped land Fitting-outs of land with fitting-outs Fitting-outs of underground and above ground level land Fitting-outs of natural resource deposits Fitting-outs of developed land Fitting-outs of other land Buildings Constructions on own land Constructions on third party's land
5 Page 5/ Plant and machinery Plant Machinery Other fixtures and fittings, tools, equipment and motor vehicles Handling and transportation equipment Motor vehicles Tools Furniture Computer equipment (hardware) Livestock Returnable packaging Other fixtures Payments on account and tangible fixed assets under development Land and buildings Land Fitting-outs of land Buildings Plant and machinery Other fixtures and fittings, tools, equipment and motor vehicles Financial fixed assets Shares in affiliated undertakings Amounts owed by affiliated undertakings Shares in undertakings with which the company is linked by virtue of participating interests Amounts owed by undertakings with which the company is linked by virtue of participating interests Securities held as fixed assets Securities held as fixed assets (equity right) Shares Other securities held as fixed assets (equity right) Securities held as fixed assets (creditor's right) Debentures Other securities held as fixed assets (creditor's right) Other securities held as fixed assets Loans and claims held as fixed assets Loans Participating loans Shareholders loans Staff loans Other loans Deposits and guarantees Deposits Guarantees Claims Own shares or own corporate units
6 Page 6/29 Class 3. INVENTORIES ACCOUNTS 30 Raw materials and consumables Raw materials Consumable materials Consumable supplies Fuels Maintenance supplies Workshop and factory supplies Store supplies Office supplies Motor fuels Lubricants Other consumable supplies Packaging Non returnable packaging Returnable packaging Mixed usage packaging Supplies Work and contracts in progress Work in progress Contracts in progress - goods Contracts in progress - services Buildings under construction Finished goods and merchandise Finished goods Semi-finished goods Residual goods Waste Scrap Recovered materials Merchandise Merchandise in transit, held for safekeeping or consignment Land and buildings held for resale Land Buildings Buildings purchased Buildings constructed Payments on account Payments on account on raw materials and consumables Payments on account on work and contracts in progress Payments on account on finished goods and merchandise
7 Page 7/ Payments on account on land and buildings held for resale Class 4. DEBTORS AND CREDITORS 40 Trade receivables (Receivables from sales and rendering of services) Trade receivables due and payable within one year Customers Customers - Receivable bills of exchange Doubtful or disputed customers Customers - Unbilled sales Customers with creditor balance Value adjustments Trade receivables due and payable after more than one year Customers Customers - Receivable bills of exchange Doubtful or disputed customers Customers - Unbilled sales Customers with creditor balance Value adjustments Amounts owed by affiliated undertakings and by undertakings with which the company is linked by virtue of participating interests Amounts owed by affiliated undertakings Amounts receivable within one year Sales of trade goods and rendering of services Loans and cash advances Accrued interests Dividends receivable Other receivables Value adjustments Amounts receivable after more than one year Trade receivables Loans and cash advances Accrued interests Dividends receivable Other receivables Value adjustments Amounts owed by undertakings with which the company is linked by virtue of participating interests
8 Page 8/ Amounts receivable within one year Trade receivables Loans and cash advances Accrued interests Dividends receivable Other receivables Value adjustments Amounts receivable after more than one year Trade receivables Loans and cash advances Accrued interests Dividends receivable Other receivables Value adjustments Other receivables Other receivables within one year Staff - Cash advances and payments on account Cash advances and payments on account Value adjustments Amounts owed by partners and shareholders Principal amount Accrued interests Value adjustments State - Subsidies to be received Investment subsidies Operating subsidies Other subsidies Direct tax authorities (ACD) Custom and excise duties authorities (ADA) Indirect tax authorities (AED) Value-added tax - VAT VAT paid and recoverable VAT receivable Advanced payments for VAT VAT - Other receivables Indirect taxes Registration duties Subscription tax Mortgage duties Stamp duties Other indirect taxes Other receivables Amounts owed by the Social Security and other social bodies Social Security office (CCSS) Employers mutual insurance fund Other social bodies
9 Page 9/ Miscellaneous receivables Foreign taxes Foreign VAT Other foreign taxes Other miscellaneous receivables Value adjustments Other receivables after one year Staff - Cash advances and payments on account Cash advances and payments on account Value adjustments Partners or shareholders Principal amount Accrued interests Value adjustments Subsidies to be received Investment subsidies Operating subsidies Other subsidies Direct tax authorities (ACD) Custom and excise duties authorities (ADA) Indirect tax authorities (AED) Value-added tax - VAT VAT paid and recoverable VAT receivable Advanced payments for VAT VAT - Other receivables Indirect taxes Registration duties Subscription tax Mortgage duties Stamp duties Other indirect taxes Amounts owed by the Social Security and other social bodies Social Security office (CCSS) Employers mutual insurance fund Other social bodies Miscellaneous receivables Foreign taxes Foreign VAT Other foreign taxes Other miscellaneous receivables Value adjustments on other miscellaneous receivables Payments received on account of orders as far as they are not deducted distinctly from inventories Payments received on account within one year
10 Page 10/ Payments received on account after more than one year Trade payables and bills of exchange Trade payables Trade payables within one year Suppliers Suppliers - invoices not yet received Suppliers with a debit balance Suppliers - Advances and payments on account paid on orders Suppliers - Receivables for returnable packaging and material Suppliers - Other amounts owed by suppliers Rebates, discounts, refunds and other outstanding amounts receivable Trade payables after more than one year Suppliers Suppliers - invoices not yet received Suppliers with a debit balance Suppliers - Advances and payments on account paid on orders Suppliers - Receivables for returnable packaging and material Suppliers - Other amounts owed by suppliers Rebates, discounts, refunds and other outstanding amounts receivable Bills of exchange payable Bills of exchange payable within one year Bills of exchange payable after more than one year Amounts payable to affiliated undertakings and to undertakings linked by virtue of participating interests Amounts payable to affiliated undertakings Amounts payable to affiliated undertakings within one year Purchases of merchandise and services Loans and cash advances Accrued interests Dividends payable Other payables
11 Page 11/ Amounts payable to affiliated undertakings after more than one year Purchases of merchandise and services Loans and cash advances Accrued interests Dividends payable Other payables Amounts payable to undertakings linked by virtue of participating interests Amounts payable to undertakings linked by virtue of participating interests within one year Purchases of merchandise and services Loans and cash advances Accrued interests Dividends payable Other payables Amounts payable to undertakings linked by virtue of participating interests payable after more than one year Purchases of merchandise and services Loans and cash advances Accrued interests Dividends payable Other payables Tax and social security debts Tax debts Municipal authorities Municipal taxes Municipal duties Direct tax authorities (ACD) Corporate income tax Corporate income tax - Tax accrual Corporate income tax Municipal business tax Municipal business tax - Tax accrual Municipal business tax - Tax payable Wealth tax Wealth tax - Tax accrual Wealth tax - Tax payable Withholding tax on remunerations and wages Withholding tax on financial investment income Withholding tax on director's fees ACD - Other amounts payable Customs and excise duties authorities (ADA) Motor vehicles duties Excise duties and sales tax ADA - Other amounts payable
12 Page 12/ Indirect tax authorities (AED) Value-added tax - VAT VAT received VAT payable VAT advanced payments received VAT - Other payables Indirect taxes Registration duties Subscription tax Mortgage duties Stamp duties Other indirect taxes Foreign tax authorities Social security debts Social Security office (CCSS) Foreign Social Security offices Other social bodies Other debts Other debts payable within one year Received deposits and guarantees Deposits Guarantees Accrued interests Amounts payable to partners and shareholders Principal amount Accrued interests Amounts payable to directors, managers and statutory auditors Amounts payable to staff Staff - Remuneration payable Staff - Deposits Staff - Stop payment and seizures on wages Staff - Other State - Emission rights to be returned Other miscellaneous debts Other debts payable after more than one year Received deposits and guarantees Deposits Guarantees Accrued interests Amounts payable to partners and shareholders Principal amount Accrued interests Amounts payable to directors, managers and statutory auditors
13 Page 13/ Amounts payable to staff Staff - Remuneration payable Staff - Deposits Staff - Stop payment and seizures on wages Staff - Other State - Emission rights to be returned Other miscellaneous debts Deferred charges and income Deferred charges Deferred income State - Emission rights received Transitory or suspense accounts - Assets Transitory or suspense accounts - Liabilities Linking accounts - Assets Linking accounts - Liabilities Class 5. FINANCIAL ACCOUNTS 50 Transferable securities Shares in affiliated undertakings Shares in undertakings linked by virtue of participating interests Own shares or own corporate units Other transferable securities Listed securities Unlisted securities Debenture loans and notes issued and repurchased by the company Listed debenture loans Unlisted debenture loans Other miscellaneous transferable securities Cash at bank, in postal cheques accounts, cheques and in hand Cheques to cash Value for collection Banks Banks current accounts Banks term deposit accounts Post office account Cash in hand Internal transfers Other cash amounts TOTAL CLASSES 1 TO
14 Page 14/29 Class 6. CHARGES ACCOUNTS 60 Use of merchandise, raw and consumable materials Raw materials Consumable materials Consumable supplies Fuels Solid Liquid Compressed gas Maintenance supplies Workshop and factory supplies Store supplies Office supplies Motor fuels Lubricants Other consumable supplies Packaging Non-returnable packaging Returnable packaging Mixed usage packaging Supplies Goods purchased for resale Land Buildings Merchandise Changes in inventory Changes in inventory of raw materials Changes in inventory of consumable materials Changes in inventory of consumable supplies Changes in inventory of packaging Changes in inventory of supplies Changes in inventory of goods purchased for resale Not stocked purchased items and items included in the production of goods and services Not stocked purchased materials and supplies Not stocked supplies Water Electricity Gas Maintenance supplies and tools Office supplies Fuels Lubricants Working clothes Other not stocked materials and supplies
15 Page 15/ Items included in the production of goods and services Purchased surveys and services (included in the production of goods and services) Tailoring Research and development Architects and engineers fees Purchased material, equipment, spare parts and work (included in the production of goods and services) Other purchased surveys and services Rebates, discounts and refunds received Raw materials Consumable materials Consumable supplies Packaging Supplies Goods purchased for resale Not stocked purchased items and items included in the production of goods and services Not allocated rebates, discounts and refunds Other external charges Rents and service charges Rents for real property Land Buildings Rents on movable property Plant and machinery Other fixtures and fittings, tools and equipment Motor vehicles Service charges and co-ownership expenses Leasing on real property Land Buildings Leasing on movable property Plant and machinery Other fixtures and fittings, tools and equipment Motor vehicles Losses on packaging Subcontracting, maintenance and repairs General subcontracting (not included in the production of goods and services) Maintenance and repairs Of plant and machinery Of other fixtures and fittings, tools and equipment Of motor vehicles Maintenance contracts Surveys and research costs (not included in the production of goods and services)
16 Page 16/ Commissions and professional fees Commission and brokerage fees Commission and brokerage fees on purchases Commission and brokerage fees on sales Forwarding agents fees IT processing Banking and similar services Fees for securities (purchase, sale, custody) Commissions and loans' issuance expenses Bank account charges Credit card charges Bill of exchange charges Factoring services Safe deposit box rental expenses Other bank expenses and commissions (except interests and similar expenses) Professional fees Legal fees Accounting and auditing fees Tax consulting fees Other fees Legal documents and litigation expenses Staff recruitment expenses Other commissions and professional fees Insurance premiums Insurances for assets Buildings Motor vehicles Plant On other assets Insurances on rented assets Transport insurance on purchases on sales on other goods Business risk insurance Customers credit insurance Third-party insurance Other insurances Marketing and communication costs Marketing and advertising costs Press advertising Samples Fairs and exhibitions Gifts to customers Catalogues, printed matters and publications Ordinary gifts Sponsorship Other purchases of advertising services
17 Page 17/ Travelling and entertainment expenses Travel expenses Managers (respectively owner and partner) Staff Relocation expenses Business assignments Receptions and entertainment costs Postal charges and telecommunication costs Postage stamps Telephone and other telecommunication costs Other postal charges (hiring of P.O. boxes, etc.) Transportation of goods and collective staff transportation Transportation of purchased goods Transportation of sold goods Transportation between buildings or sites Administrative transportation Collective staff transportation Other transportation External staff of the company Temporary staff External staff on secondment Miscellaneous external charges Documentation General documentation Technical documentation Costs of symposiums, seminars, conferences Industrial waste treatment Non industrial waste treatment Waste water collection Security charges Contributions to professional organisations Other miscellaneous external charges Rebates, discounts and refunds received on other external charges Staff expenses Staff remuneration Gross wages Base wages Wage supplements Sunday Public holidays Overtime Other supplements Household indemnities Incentives, bonuses and commissions Benefits in kind Severance pay Preferential pay
18 Page 18/ Other benefits Refunds on wages paid Refunds from employers mutual fund Refunds for political, sporting, cultural, educational leave and social mandates Refunds on preferential pay Other staff remuneration Students Casual workers Other temporary staff Social security costs (employer's share) Social security on wages National Health Insurance Fund National Pension Insurance Fund Complementary employer's contributions Occupational accident insurance Occupational healthcare Other social costs (employers' share) Refunds of Social Security costs Complementary pensions costs Premiums for external pensions funds Allocation to provisions for complementary pensions costs Withholding tax on complementary pensions costs Insolvency insurance premiums Complementary pensions costs paid by the employer Miscellaneous social costs Occupational medicine Other miscellaneous social costs Allocations to value adjustments on non-financial assets Allocations to value adjustments on formation expenses and similar expenses Formation expenses (set-up costs) Formation expenses (start-up costs) Expenses for capital increase and for various operations Loans issuance expenses Other similar expenses Allocations to value adjustments on intangible fixed assets Research and development costs Concession contracts, patents, licences, trademarks and similar rights and values Goodwill acquired for consideration Advance payments and intangible fixed assets under development
19 Page 19/ Allocations to value adjustments on tangible fixed assets Land and buildings Land Fitting-outs and installations of land Buildings Plant and machinery Other fixtures and fittings, tools, equipment and motor vehicles Advance payments and tangible fixed assets under construction Allocations to value adjustments on inventories Raw materials and consumables Work and contracts in progress Finished goods and merchandise Land and buildings held for resale Advanced payments Allocations to value adjustments on receivables from current assets Trade receivables Amounts owed by affiliated undertakings and undertakings linked by virtue of participating interests Other receivables Other operating charges Fees and royalties for concession contracts, patents, licences, trademarks and similar rights and values Concession contracts Patents Software licences Trademarks and franchise Similar rights and values Copyrights and reproduction rights Other similar rights and values Indemnities Attendance fees Director's fees Losses on receivables Receivables from trade receivables Amounts owed by affiliated undertakings and undertakings with which the company is linked by virtue of participating interests Other receivables Taxes, duties and similar expenses Real property tax Non-deductible VAT Duties on imported merchandise Excise duties and sales taxes on imported merchandise Customs duties Countervailing duties Excise duties and sales taxes on production
20 Page 20/ Registration fees, stamps and mortgage duties Registration fees Subscription tax Mortgage duties Stamp duties Other registration fees, stamps and mortgage duties Motor vehicles taxes Bar licence tax Other duties and taxes Allocations to tax provisions Allocations to temporarily not taxable capital gains Other miscellaneous operating charges Allocations to operating provisions Financial charges Allocations to value and fair value adjustments of financial fixed assets Allocations to value adjustments on financial fixed assets Shares in affiliated undertakings Amounts owed by affiliated undertakings Shares in undertakings with which the company is linked by virtue of participating interests Amounts owed by undertaking with which the company is linked by virtue of participating interests Securities held as fixed assets Loans and claims held as fixed assets Own shares or own corporate units Fair value adjustments on financial fixed assets Allocations to value and fair value adjustments on financial current assets Allocations to value adjustments on transferable securities Shares in affiliated undertakings Shares in undertakings with which the company is linked by virtue of participating interests Own shares or own corporate units Other transferable securities Allocations to value adjustments on receivables from affiliated undertakings and undertakings with which the company is linked by virtue of participating interests Allocations to value adjustments on other financial receivables from current assets Fair value adjustments on financial current assets Loss on disposal of transferable securities Shares in affiliated undertakings Shares in in undertakings with which the company is linked by virtue of participating interests Own shares or corporate units Other transferable securities
21 Page 21/ Interests and discounts Interests on financial debts Interests on subordinated debts Interests on debenture loans Bank interests and similar expenses Banking interests on current accounts Banking interests on financial operations Interests on financial leasings Interests on trade payables Interests payable to affiliated undertakings and undertakings with which the company is linked by virtue of participating interests Discounts and charges on bills of exchange Granted discounts Interests payable on other loans and debts Foreign currency exchange losses Share in the losses of other undertakings (other than joint stock companies) Other financial charges Allocations to financial provisions Extraordinary charges Allocations to extraordinary value adjustments on intangible and tangible fixed assets On intangible fixed assets On tangible fixed assets Allocations to extraordinary value adjustments on current assets On inventories On receivables Book value of yielded intangible and tangible fixed assets Intangible fixed assets Tangible fixed assets Book value of yielded financial assets Shares in affiliated undertakings Amounts owed by affiliated undertakings Shares in undertakings with which the company is linked by virtue of participating interests Amounts owed by undertakings with which the company is linked by virtue of participating interests Securities held as fixed assets Loans and claims held as fixed assets Own shares or own corporate units Book value of yielded financial receivables from current assets From affiliated undertakings and from undertakings with which the company is linked by virtue of participating interests From other receivables
22 Page 22/ Other extraordinary charges Fines on contracts and default penalties on purchases and sales Tax fines and penalties in relation with tax, social and criminal matters Indemnities for damage claims Losses in relation to indexing clauses Other miscellaneous extraordinary charges Allocations to extraordinary provisions Income taxes Corporate income tax Current financial year Previous financial years Municipal business tax Current financial year Previous financial years Foreign income taxes Withholding taxes Taxes levied on foreign branches or seats of activities Current financial year Previous financial years Taxes levied on non-resident undertakings Other foreign taxes Allocations to provisions for income taxes Allocations to provisions for taxes Allocations to provisions for deferred taxes Other taxes not included in the previous caption Wealth tax Current financial year Previous financial years Subscription tax Foreign taxes Other taxes and duties Allocations to provisions for other taxes Class 7. INCOME ACCOUNTS 70 Net turnover Sales on contracts in progress Goods Services Buildings under construction Sales of finished goods Sales of semi-finished goods Sales of residual products
23 Page 23/ Sales of goods acquired for resale Sales of merchandise Sales of land and existing buildings (real estate development) Sales of other goods acquired for resale Sales of services Other components of turnover Commissions and brokerage fees Rents Rent on real property Rent on movable property Sales of packaging Other miscellaneous components of turnover From the company granted rebates, discounts and refunds On sales on contracts in progress On sales of finished goods On sales of semi-finished goods On sales of residual goods On sales of goods acquired for resale On services On other components of turnover Change in inventories of finished goods, of work and contracts in progress Change in inventories of work and contracts in progress Change in inventories of work in progress Change in inventories of contracts in progress - goods Change in inventories of contracts in progress - services Change in inventories of buildings under construction Change in inventories of finished goods and merchandise Change in inventories of finished goods Change in inventories of semi-finished goods Change in inventories of residual goods Change in inventories of merchandise Change in inventories of merchandise in transit, held for safekeeping or in consignment Own work capitalised Intangible fixed assets Research and development costs Concession contracts, patents, licences, trademarks and similar rights and values Concession contracts Patents Software licences Trademarks and franchise
24 Page 24/ Similar rights and values Copyrights and reproduction rights Other similar rights and values Tangible fixed assets Land and buildings Plant and machinery Other fixtures and fittings, tools, equipment and motor vehicles Reversals of value adjustments of non-financial assets Reversals of value adjustments of intangible fixed assets Research and development costs Concession contracts, patents, licences, trademarks and similar rights and values Goodwill, acquired for valuable consideration Advance payments and intangible fixed assets under development Reversals of value adjustments of tangible fixed assets Land and buildings Land Fitting-outs and installation of land Constructions Constructions on third party land Plant and machinery Other fixtures and fittings, tools, equipment and motor vehicles Advance payments and tangible fixed assets under construction Reversals of value adjustments of inventories Raw materials and consumables Work and contracts in progress Finished goods and merchandise Land and building held for resale Advance payments Reversals of value adjustments of receivables from current assets Trade receivables Amounts owed by affiliated undertakings and undertakings with which the company is linked by virtue of participating interests Other receivables Other operating income Fees and royalties for concession contracts, patents, licences, trademarks and similar rights and values Concessions Patents Software licences Trademarks and franchise Similar rights and values Copyrights and reproduction rights Other similar rights and values
25 Page 25/ Income of buildings non affected to business activities Attendance fees, director's fees and similar remunerations Subsidies for operating activities Production subsidies Interest subsidies Countervailing duties Subsidies in favour of employment development Subsidies for apprenticeship Other subsidies in favour of employment development Other subsidies for operating activities Received refunds of co-operatives (originated from their surpluses) Received insurance indemnities Reversals of temporarily not taxable capital gains and of investment subsidies Temporarily not taxable capital gains not reinvested Temporarily not taxable capital gains reinvested Capital investment subsidies Other miscellaneous operating income Reversals of operating provisions Financial income Reversals of value adjustments and fair value adjustments on financial fixed assets Reversals of value adjustments of financial fixed assets Shares in affiliated undertakings Amounts owed by affiliated undertakings Shares in undertakings with which the company is linked by virtue of participating interests Amounts owed by undertakings with which the company is linked by virtue of participating interests Securities held as fixed assets Loans and claims held as fixed assets Own shares or corporate units Fair value adjustments on financial fixed assets Income from financial fixed assets Shares in affiliated undertakings Amounts owed by affiliated undertakings Shares in undertakings with which the company is linked by virtue of participating interests Amounts owed by undertakings with which the company is linked by virtue of participating interests Securities held as fixed assets Loans and claims held as fixed assets Own shares or own corporate units
26 Page 26/ Reversals of value adjustments and fair value adjustments on financial current assets Reversals of value adjustments on amounts owed by affiliated undertakings and undertakings with which the company is linked by virtue of participating interests Reversals of value adjustments of other receivables Reversals of value adjustments of transferable securities Shares in affiliated undertakings Shares in undertakings with which the company is linked by virtue of participating interests Own shares or corporate units Other transferable securities Fair value adjustments on financial current assets Gains on disposal of and other income from transferable securities Gains on disposal of transferable securities Shares in affiliated undertakings Shares in undertakings with which the company is linked by virtue of participating interests Own shares or corporate units Other transferable securities Other income from transferable securities Shares in affiliated undertakings Shares in undertakings linked with which the company is linked by virtue of participating interests Own shares or corporate units Other transferable securities Other interest income and discounts Bank and similar interests Interests on current accounts Interests on deposit accounts Interests on financial leasings Interests on trade receivables Interests on amounts owed by affiliated undertakings and undertakings with which the company is linked by virtue of participating interests Discounts on bills of exchange Received discounts Interests on other amounts receivable Foreign currency exchange gains Share of profit from other undertakings (other than joint stock companies) Other financial income Reversals of financial provisions Extraordinary income Reversals of extraordinary value adjustments of intangible and tangible fixed assets Intangible fixed assets Tangible fixed assets
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