ifrs chart of account

8/10/2019 Ifrs Chart of Account

1/168

ID NEWID EVDESCRIPTION

TBS Balance Sheet

A999T Total assets

A199T Non current assets

A119T Property, plant and equipment

A1110 1000, 2000, 3000, 4000 Lands and buildings

A1111 2010, 3010, 4010 Lands and buildings, Dep.

A1112 Lands and buildings, Impair.

A1120 Tangible exploration and evaluation assets

A1121 Tangible exploration and evaluation assets, Dep.

A1122 Tang. exploration and evaluation assets, Impair.

A1130 8000, 41044 Fixtures and fittings

A1131 8010, 41051 Fixtures and fittings, Dep.

A1132 Fixtures and fittings, Impair.

A1140 15000 Construction in progress

A1142 15010 Construction in progress, Impair.

A1150 16000, 41046, 9000, 11000, 41047, Office equipmentA1151 16010, 41052, 9010, 11010, 41053 Office equipment, Dep.

A1152 Office equipment, Impair.

A1160 10000, 41043 Vehicles

A1161 10010, 41050 Vehicles, Dep.

A1162 Vehicles, Impair.

A1170 5000 Machinery

A1171 5010 Machinery, Dep.

A1172 Machinery, Impair.

A1180 6000, 7000, 41042 Other property, plant and equipment

A1181 6010, 7010, 41049 Other property, plant and equipment, Dep.

A1182 Other property, plant and equipment, Impair.

A119CL Clearing account - Property, plant and equipment

A129T Investment property

A1210 Investment property

A1211 Investment property, Dep.

A1212 Investment property, Impair.

A129CL Clearing account - Investment property

A139T Goodwill

A1310 14000 Goodwill

A1312 Goodwill, Impair.

A139CL Clearing account - Bargain purchaseA149T Intangible assets

A1410 Brand names

A1411 Brand names, Amort.

A1412 Brand names, Impair.

A1420 Intangible exploration and evaluation assets

A1421 Intang. exploration and evaluation assets, Amort.

A1422 Intang. exploration and evaluation assets, Impair.

A1430 Mastheads and publishing titles


2/168

A1431 Mastheads and publishing titles, Amort.

A1432 Mastheads and publishing titles, Impair.

A1440 12000 Computer software

A1441 12010 Computer software, Amort.

A1442 Computer software, Impair.

A1450 13000 Licences and franchises

A1451 Licences and franchises, Amort.A1452 Licences and franchises, Impair.

A1460 Patents, trademarks and other rights

A1461 Patents, trademarks and other rights, Amort.

A1462 Patents, trademarks and other rights, Impair.

A1470 Recipes, formulae, models, designs and prototypes

A1471 Recipes, formulae, models, prototypes, Amort.

A1472 Recipes, formulae, models, prototypes, Impair.

A1480 Intangible assets under development

A1482 Intangible assets under development, Impair.

A1490 45020, 45025, 45030 Other intangible assets

A1491 Other intangible assets, Amort.

A1492 Other intangible assets, Impair.

A149CL Clearing account - Intangible assets

A1500 Investments accounted for using equity method

A159T Biological assets

A1510 Biological assets

A1511 Biological assets, Dep

A1512 Biological assets, Impair.

A159CL Clearing account - Biological assets

A169T Non current receivables

A1610 Loans and cash advances, Non current, GrossA1612 Loans and cash advances, Non current, Allow.

A1620 Receivables on disposal of PPE, Non Current, Gros

A1621 Receivables on disp. of intang. assets, NC, Gross

A1622 Receivables on disp. of inv. in subs, NC, Gross

A1623 Receiv. on disp. of inv. in oth. ent. , NC, Gross

A1624 Receiv. on disp. of inv. in oth. assets, NC, Gross

A1630 Other receivables, Non current, Gross

A1642 Receivables, Non current, Allow

A1710 164000 Deferred tax assets

A189T Other non current financial assets

A1810 41000, 41005, 41010, 41015, 41012 Investments in subsidiaries, JV and associates

A1812 Investments in subsidiaries, JV and ass., Impair.

A1819CL Clearing account - Inv. in subsidiaries, JV & ass.

A181HC Elimination of inv. in subsidiaries - Held company

A181OC Elimination of inv. in subsidiaries - Owner comp.

A1820 Available-for-sale financial assets, Non current

A1830 Derivatives, Non current

A1840 Financial assets at FV through profit or loss, NC

A1850 Other financial assets, Non current


3/168

A189CL Clearing account - Financial assets, Non current

A190T Other non current assets

A1910 Other assets, Non current

A959T Current assets

A299T Current assets other than NC assets held for sale

A219T Inventories

A2110 Raw materialsA2120 Merchandise

A2130 Production supplies

A2140 Work in progress

A2150 Finished goods

A2160 Other inventories

A229T Trade and other current receivables

A2210 140000, 140010,140200,140300, 1 Trade receivables, Gross

A2212 Trade receivables, Allow. for bad/doubt. debts

A2220 Receivables on disposal of PPE, Current, Gross

A2221 Receivables on disp. of intang. assets, C, Gross

A2222 Receivables on disp. of inv. in subs, C, Gross

A2223 Receiv. on disp. of inv. in other entit., C, Gross

A2224 Receiv. on disp. of inv. in other assets, C, Gross

A2230 800801 Dividends receivable

A2240 Other receivables, Current, Gross

A2250 Accrued interests on receivables

A2262 Other receivables, Allow. for bad/doubt. debts

A239T Current tax assets

A2310 175000 Income tax receivables

A249T Other current financial assets

A2410 Available-for-sale financial assets, CurrentA2420 Derivatives, Current

A2430 Financial assets at FV through profit or loss, C

A2440 Loans and cash advances, Current, Gross

A2442 Loans and cash advances, Current, Allow.

A2450 Other financial assets, Current

A249CL Clearing account - Financial assets, Current

A259T Other current assets

A2510 Prepaid expenses

A2520 Other assets, Current

A269T Cash and cash equivalents

A2610 101400 Cash on hand

A2620 100000-101304, 101500-120204 Short-term deposits and other cash equivalents

A3000 Non current assets and disposal groups HFS

L9E9T Total equity and liabilities

E999T Total equity

E199T Equity attributable to owners of parent

E1110 70000, 70100 Issued capital

E1210 70200 Share premium


4/168

E1310 Treasury shares

E159T Other reserves

E1510 70300, 70400,70500,70600, 70605 Revaluation surplus, before tax

E1511 Income tax on revaluation surplus

E1520 Actuarial G&L, before tax (suspense acc.)

E1521 Income tax on actuarial G&L (suspense acc.)

E1540 Hedging reserve, before taxE1541 Income tax on hedging reserve

E1550 Fair value reserve, before tax

E1551 Income tax on fair value reserve

E1560 Foreign currency translation reserve, before tax

E1561 Income tax on foreign currency translation reserve

E1570 Equity component of compound financial instrume

E1610 90000 Retained earnings

E299T Non-controlling interests

E2010 70610 NCI - reserves and retained earnings

E2020 NCI - Revaluation surplus before tax

E2021 NCI - Income tax on revaluation surplus

E2030 NCI - Actuarial G&L, before tax (suspense acc)

E2031 NCI - Income tax on actuarial G&L (suspense acc.)

E2040 NCI - Hedging reserve, before tax

E2041 NCI - Income tax on hedging reserve

E2050 NCI - Fair value reserve, before tax

E2051 NCI - Income tax on fair value reserve

E2060 NCI - Foreign currency translation res. before tax

E2061 NCI - Income tax on foreign cur. translation res.

E2070 NCI - treasury shares

E2080 NCI - compound financ. instrumentsL999T Total liabilities

L199T Non current liabilities

L1110 Provisions for employee benefits, Non current

L129T Other long-term provisions

L1210 Warranty provision, Non current

L1220 Restructuring provision, Non current

L1230 Legal proceedings provision, Non current

L1240 Onerous contracts provision, Non current

L1250 Prov. for decom., restor. and rehabilit. costs, NC

L1260 Miscellaneous provisions, Non current

L139T Non current payables

L1310 Debts on purchase of PPE, Non current

L1311 Debts on purchase of intangible assets, NC

L1312 Debts on purchase of inv. in subsidiaries, NC

L1313 Debts on purchase of inv. in other entit., NC

L1314 Debts on purchase of inv. in other assets, NC

L1320 Other payables, Non current

L139CL Clearing account - Receivables and payables, NC

L1410 Deferred income tax liability


5/168

L159T Other non-current financial liabilities

L1510 Borrowings, Non current

L1520 Finance leases, Non current

L1530 Convertible bonds, Non current

L1540 Derivatives, Non current

L1550 Other financial liabilities, Non current

L159CL Clearing account - Fin. assets and liabilities, NCL169T Other non current liabilities

L1610 Other liabilities, Non current

L959T Current liabilities

L299T C. liab. other than liab. included in disp. groups

L2110 162200, 162300, 162400, 162500,1 Provisions for employee benefits, Current

L229T Other short-term provisions

L2210 Warranty provision, Current

L2220 Restructuring provision, Current

L2230 163290 Legal proceedings provision, Current

L2240 Onerous contracts provision, Current

L2250 Prov. for decom., restor. and rehabilit. costs, C

L2260 Miscellaneous provisions, Current

L239T Trade and other current payables

L2310 160000, 160010, 160015, 160020, 1 Trade payables

L2320 Debts on purchase of property, plant and equip.,

L2321 Debts on purchase of intangible assets, Current

L2322 Debts on purchase of investment in subsidiaries

L2323 Debts on purchase of investment in other entit.,

L2324 Debts on purchase of investment in other assets

L2330 406900 Dividends payable

L2340 191000, 191100 Other payables, CurrentL2350 Accrued interests on fin. liabilities and payables

L239CL Clearing account - Receivables and payables

L2410 154000, 155000 Current income tax liabilities

L259T Other current financial liabilities

L2510 164500, 164502, 164504, 164055, Borrowings, Current

L2520 Finance leases, Current

L2530 Convertible bonds, Current

L2540 Derivatives, Current

L2560 Bank overdrafts, classified as cash equivalents

L2570 Other financial liabilities, Current

L259CL Clearing account - Financial assets and liab., C

L269T Other current liabilities

L2610 Deferred income

L2620 Other liabilities, Current

L26BL Balancing account - Balance sheet

L3000 Liab. included in disposal groups class. as HFS

P999T Net income (loss)

P699T Profit (loss) from continuing operations


6/168

P499T Profit (loss) before tax

P199T Operating profit

P119T Gross profit

P1119T Revenues

P1110 800000, 800100, 800200, 800300, 8 Revenues

P1129T Cost of sales

P1120 Cost of salesP119CL Clearing account - Gross profit

P129T Other income

P1210 Other income

P1310 Distribution costs

P1410 400000-406800 Administrative expenses

P159T Other expenses

P1510 407100 - 407400, 895000 Other expenses

P159CL Clearing account - Operating profit

P169T Other gains (losses)

P1610 200500 Gains or losses on sale of PPE

P1611 Gains or losses on sale of investment property

P1612 Gains or losses on sale of intangible assets

P1613 Gains or losses on sale of biological assets

P1614 Gains or losses on sale of other assets

P1615 Gains or losses on sale of shares in subsidiaries

P1616 Gains or losses on sale of share of other entities

P1620 Merger result

P1630 Impairment of goodwill

P1640 Gain on bargain purchase

P1650 Net internal provision

P1660 200600, 231000, 23200-285000 Operating fair value gains or lossesP299T Financial result

P219T Finance income

P2120 200100 Interest income

P2130 Financial fair value gains or losses

P2140 Dividends

P2150 Other financial income

P229T Finance costs

P2210 Allowances for provisions on shares

P2220 Interest expenses

P2230 Other financial expenses

P22BL Balancing account - Income statement

P229CL Clearing account - Financial result

P3000 Share of P&L of assoc. & JV accounted for using E

P599T Tax

P5010 Income tax expense

P5020 Deferred tax expense

P7000 Profit (loss) from discontinued operations

X999T All other accounts


7/168

XA1300 Declared bargain purchase analyzed by owner

XA1300NC Declared bargain purchase attributable to NCI

XA1310 Declared goodwill analyzed by owner, Gross

XA1310NC Declared goodwill attributable to NCI, Gross

XA1312 Declared goodwill analyzed by owner, Impair.

XA1312NC Declared goodwill attributable to NCI, Impair.

XE1610 Dividends paidXP000 Profit (loss) - EM

YTOBS9 Technical - opening carry over

YA1810C Technical-CTA on Investments

YA1310C Technical-CTA on Goodwill

YA1310CN Technical-CTA on Goodwill attributable to NCI

YA1312C Technical-CTA on Goodwill impairment

YA1312CN Technical-CTA on Goodwill impairment attributable to

TXOTH Disclosures and other items

X399T Operating profit (by nature)

X3100 Sales

X3310 Staff costs

X3320 Depreciation costs

X3330 Impairment costs

X3340 Restructuring costs

X3350 Other operating items

TXP199TE Operating profit (technical)

XS199T Total headcount

XS110 Managers

XS120 Foremen/ Technicians

XS130 Employees

XS140 Other employees

CTRL_FLA Control Flag

CTRL_A All Controls

CTRL_AC See the translation range of the Control Report

CTRL_1_0 See the translation range of the Control Report





CTRL_1_0 See the translation range of the Control ReportCTRL_1_0 See the translation range of the Control Report









8/168







CTRL_1_0 See the translation range of the Control ReportCTRL_1_0 See the translation range of the Control Report










CTRL_VA See the translation range of the Control Report

CTRL_AC See the translation range of the Control Report

Z_DEL Accounts to delete after checking amount


9/168

FLOWAN

F06 F15 F10 F20 F25 F30 F35

F20 F30 F55 X01 x x

F25 F30 F55 x x

F25 F30 F35

F20 F30 F55 X01

F25 F30 F55

F25 F30 F35

F20 F30 F55 X01 x x

F25 F30 F55 x x

F25 F30 F35

F20 F55 x

F25 F35 x x

F20 F30 F55 X01 x xF25 F30 F55 x x x

F25 F30 F35

F20 F30 F55 X01 x

F25 F30 F55 x x

F25 F30 F35

F20 F30 F55 X01 x x

F25 F30 F55 x x

F25 F30 F35

F20 F30 F55 X01 x x

F25 F30 F55 x x

F25 F30 F35

F20 F30 F55 X01

F20 F30 F55 X01

F25 F30

F25 F30 F35

F20 F30 F55 X01

F15 F92 x

F15 F25 F92

F15 F25 F92

F20 F30 F55 X01

F25 F30 F55

F25 F30 F35

F20 F30 F55 X01

F25 F30 F55

F25 F30 F35

F20 F30 F55 X01


10/168

F25 F30 F55

F25 F30 F35

F20 F30 F55 X01 x x

F25 F30 F55 x x

F25 F30 F35

F20 F30 F55 X01 x x

F25 F30 F55F25 F30 F35

F20 F30 F55 X01

F25 F30 F55

F25 F30 F35

F20 F30 F55 X01

F25 F30 F55

F25 F30 F35

F20 F55

F25 F35

F20 F30 F55 X01 x x

F25 F30 F55

F25 F30 F35

F20 F30 F55 X01

F06F10F15F20F30F40F5F92

F20 F30 F55 X01

F25 F30

F25 F30 F35

F20 F30 F55 X01

F20 F30 F55F25 F35

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55

F25 F35 B

F15 F55 x

F20 F30 F40 F55 X01 x x

F25 F30 F55

F20 F30 F55 X01

F15 F40 F55 F92

F15F20F30F40F55F92

F20F25F30F35F55X01

F20 F30 F55

F20 F30 F55 X01

F20F25F30F35F55X01


11/168

F20 F30 F55 X01

F15 F55

F15 F25 F35 F55F15 F25 F35 F55

F15 F25 F35 F55

F15 F25 F35 F55

F15 F25 F35 F55

F15 F25 F35 F55

F15 F55 x

F25 F35

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55 x

F15 F55

F15

F25 F35

F15 x

F20F25F30F35F55X01F20 F30 F55

F20 F30 F55 X01

F20 F30 F55

F25 F35

F20F25F30F35F55X01

F20 F30 F55 X01

F15 F55

F15 F55

F15 F55 x

F15 F55 x

F30 F55

F40 F92

F06 F40 F92 x


12/168

F20 F30 F92

F55 F92

F55 F92

F55 F92

F55 F92

F20 F30 F55 F92F20 F30 F55 F92

F30 F55 F92

F30 F55 F92

F92

F92

F92

F06 F10 F20 F40 F92 x x x

F06 F10 F20 F40 F92 x x x

F55 F92

F55 F92

F55 F92

F55 F92

F20 F30 F55 F92

F20 F30 F55 F92

F30 F55 F92

F30 F55 F92

F92

F92

F20 F30 F92

F92

F25 F35 F55

F25 F35

F25 F35

F25 F35

F25 F35

F25 F35

F25 F35

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55


13/168

F20 F30 F55

F20 F30 F55

F20 F30 F55

F20 F30 F55

F20 F30 F55

F20 F30 F55

F15 F55

F25 F35 F55 x x

F25 F35

F25 F35

F25 F35 x x

F25 F35

F25 F35

F25 F35

F15 F55 x

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55

F15 F55 x

F15 F55 xF15

F15 F55

F15 x

F20 F30 F55 x x

F20 F30 F55

F20 F30 F55

F20 F30 F55

F15

F20 F30 F55

F20 F30 F55

F15 F55

F15 F55

F15 F55

F30 F55


14/168

PL99

PL99PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99

PL99


15/168

PL99

F99

F99

F99

F99

F99

F99


16/168


17/168

F40 F55 F92 PL99

x

x

x

x

x

x

x

x

x

x

x

x

x


18/168

x

x

x

x

x

x x


19/168

x

x

x

x x

x x


20/168

x x

x x

x x

x x


21/168


22/168

x

x

x

x

x

x


23/168


24/168


25/168


26/168


27/168


28/168


29/168


30/168


31/168


32/168


33/168


34/168


35/168


36/168


37/168


38/168


39/168


40/168


41/168


42/168


43/168


44/168


45/168


46/168


47/168


48/168


49/168


50/168


51/168


52/168


53/168


54/168


55/168


56/168


57/168


58/168


59/168


60/168


61/168


62/168


63/168


64/168


65/168


66/168


67/168


68/168


69/168


70/168


71/168


72/168


73/168


74/168


75/168


76/168


77/168


78/168


79/168


80/168


81/168


82/168


83/168


84/168


85/168


86/168


87/168


88/168


89/168


90/168


91/168


92/168


93/168


94/168


95/168


96/168


97/168


98/168


99/168


100/168


101/168


102/168


103/168


104/168


105/168


106/168


107/168


108/168


109/168


110/168


111/168


112/168


113/168


114/168


115/168


116/168


117/168


118/168


119/168


120/168


121/168


122/168


123/168


124/168


125/168


126/168


127/168


128/168


129/168


130/168


131/168


132/168


133/168


134/168


135/168


136/168


137/168


138/168


139/168


140/168


141/168


142/168


143/168


144/168


145/168


146/168


147/168


148/168


149/168


150/168


151/168


152/168


153/168


154/168


155/168


156/168


157/168


158/168


159/168


160/168


161/168


162/168


163/168


164/168


165/168


166/168


167/168


168/168

ifrs chart of account

Documents