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[3,1,"01","Intangible fixed assets"]
[3,1,"01100","Start-up costs"]
[3,1,"01200","Research and Development"]
[3,1,"01300","Software"]
[3,1,"01400","Valuable rights,e.g.licences,patents,etc"]
[3,1,"01800","Low value intangible fixed assets"]
[3,1,"01900","Other intangible fixed assets"]
[3,1,"02","Depreciable tangible fixed assets"]
[3,1,"02100","Buildings, prod. halls and structures"]
[3,1,"02200","Machinery, tools and equipment"]
[3,1,"02500","Arable land with perennial crops"]
[3,1,"02600","Livestock"]
[3,1,"02800","Low value tangible fixed assets"]
[3,1,"02900","Other tangible fixed assets"]
[3,1,"03","Non-depreciable tangible fixed assets"]
[3,1,"03100","Land"]
[3,1,"03200","Works of art and collections"]
[3,1,"04","Acquisition of fixed assets"]
[3,1,"04100","Acquisition of intangible fixed assets"]
[3,1,"04200","Acquisition of tangible fixed assets"]
[3,1,"05","Advance payments for fixed assets"]
[3,1,"05100","Advance payments for intang. fix. assets"]
[3,1,"05200","Advance payments for tang. fixed assets"]
[3,1,"06","Financial investments"]
[3,1,"06100","Investments with controlling influence"]
[3,1,"06200","Investments with significant influence"]
[3,1,"06300","Other securities and deposits"]
[3,1,"06600","Intercompany loans"]
[3,1,"06700","Other loans"]
[3,1,"06900","Other financial investments"]
[3,1,"07","Accum. depreciation of intang.fixed ass."]
[3,1,"07100","Accumulated deprec. of start-up costs"]
[3,1,"07200","Accumulated depreciation of R&D costs"]
[3,1,"07300","Accumulated depreciation of software"]
[3,1,"07400","Accum. depreciation of valuable rights"]
[3,1,"07800","Accum.depr.- low val. intang. fixed ass."]
[3,1,"07900","Accum. depr.- other intang. fixed assets"]
[3,1,"08","Accum. depr. of tang. fixed assets"]
[3,1,"08100","Accum. depr. of buildings, halls etc."]
[3,1,"08200","Accum. depr. of machinery,tools & equip."]
[3,1,"08500","Accum.depr.of arable land with per.crops"]
[3,1,"08600","Accumulated depreciation of livestock"]
[3,1,"08800","Accum.depr.- low val. tang. fixed assets"]
[3,1,"08900","Accum. depr.- other tang. fixed assets"]
[3,1,"09","Adjustments to fixed assets"]
[3,1,"09100","Adjustments to intangible fixed assets"]
[3,1,"09110","Adjustments to start-up costs"]
[3,1,"09120","Adjustments to R&D"]
[3,1,"09130","Adjustments to software"]
[3,1,"09140","Adjustments to valuable rights"]
[3,1,"09150","Adjustments to other intang. fixed ass."]
[3,1,"09200","Adjustments to tangible fixed assets"]
[3,1,"09210","Adjustments to land"]
[3,1,"09220","Adjust. to buildings, prod. halls, etc."]
[3,1,"09230","Adjust. to works of art & collections"]
[3,1,"09240","Adjustments to perenial crops"]
[3,1,"09250","Adjustments to live stock"]
[3,1,"09260","Adjustments to other tang. fixed assets"]
[3,1,"09300","Adj. to intang.fixed ass.not yet in  use"]
[3,1,"09400","Adj. to tang.fixed assets not yet in use"]
[3,1,"09500","Adjustments to advanced payments"]
[3,1,"09510","Adjust.to adv.payments for intang.fxd.as"]
[3,1,"09520","Adj. to adv.payments for tang. fixed ass"]
[3,1,"09600","Adjustments to financial investments"]
[3,1,"09610","Adj.to shares&invest. with control.infl."]
[3,1,"09620","Adj.to shares & invest. with subst. infl"]
[3,1,"09630","Adjust.to other investments & securities"]
[3,1,"09640","Adjustments to intercompany loans"]
[3,1,"09650","Adjust. to other financial investments"]
[3,1,"09700","Adjustments to acquired assets"]
[3,1,"09800","Accum. depr. of adj. to acquired assets"]
[3,1,"11","Materials"]
[3,1,"11100","Acquisition of materials"]
[3,1,"11200","Materials in store"]
[3,1,"11900","Goods in transit"]
[3,1,"12","Internally produced inventory"]
[3,1,"12100","Work in Progress"]
[3,1,"12200","Semi-finished products"]
[3,1,"12300","Finished products"]
[3,1,"12400","Livestock"]
[3,1,"13","Merchandise"]
[3,1,"13100","Acquisition of merchandise"]
[3,1,"13200","Merchandise in store and retail shops"]
[3,1,"13900","Merchandise in transit"]
[3,1,"19","Adjustments to inventory"]
[3,1,"19100","Adjustments to materials"]
[3,1,"19200","Adjustments to Work in Progress"]
[3,1,"19300","Adjustments to semi-finished products"]
[3,1,"19400","Adjustments to finished goods"]
[3,1,"19500","Adjustments to livestock"]
[3,1,"19600","Adjustments to merchandise"]
[3,1,"21","Cash"]
[3,1,"21100","Petty cash"]
[3,1,"21300","Stamps and vouchers"]
[3,1,"22","Bank account"]
[3,1,"22100","Bank accounts"]
[3,1,"22200","Clients` bank accounts"]
[3,1,"23","Current bank credits"]
[3,1,"23100","Short-term bank loans and overdrafts"]
[3,1,"23200","Loans secured by discounted securities"]
[3,1,"24","Sundry short-term financial assistance"]
[3,1,"24100","Short-term debentures (bonds)"]
[3,1,"24900","Other short-term financial assistance"]
[3,1,"25","Short-term financial assets"]
[3,1,"25100","Shares and similar securities"]
[3,1,"25200","Own shares of the company"]
[3,1,"25300","Bonds, debentures & similar securities"]
[3,1,"25500","Own bonds & obligations issued"]
[3,1,"25510","Own bonds in lon-term possession"]
[3,1,"25600","Other short-term securities"]
[3,1,"26","Transfers between financial accounts"]
[3,1,"26100","Cash in transit"]
[3,1,"29","Adjustments to short-term financ. assets"]
[3,1,"29100","Adjust. to shares & similar securities"]
[3,1,"29300","Adjustments to bonds, debentures etc."]
[3,1,"31","Receivables"]
[3,1,"31100","Accounts receivable (customers)"]
[3,1,"31110","Accounts receivable - long term"]
[3,1,"31200","Bills of exchange receivable"]
[3,1,"31210","Long-term bills of exchange"]
[3,1,"31300","Receivables for discounted securities"]
[3,1,"31310","Long-term rec. for discounted securities"]
[3,1,"31400","Advance payments paid"]
[3,1,"31410","Long-term advance payments made"]
[3,1,"31430","Advance payments for supplies"]
[3,1,"31500","Other receivables"]
[3,1,"31510","Other receivables (long-term)"]
[3,1,"32","Payables"]
[3,1,"32100","Accounts payable (suppliers)"]
[3,1,"32200","Bills of exchange payable"]
[3,1,"32400","Advance payments received"]
[3,1,"32500","Other payables"]
[3,1,"32600","Obligations to clients"]
[3,1,"32700","Obligations to markets"]
[3,1,"33","Employees and institutions (Rec. & Pay.)"]
[3,1,"33100","Salaries and wages payable"]
[3,1,"33300","Other payables to employees"]
[3,1,"33500","Receivables from employees"]
[3,1,"33510","Long-term receivables from emploees"]
[3,1,"34","Taxes and subsidies (Receiv. & Payable)"]
[3,1,"34100","Corporation tax (income tax)"]
[3,1,"34200","Other direct taxes"]
[3,1,"34300","Value added tax"]
[3,1,"34500","Other indirect taxes and fees"]
[3,1,"34600","Subsidies from state"]
[3,1,"34700","Other subsidies"]
[3,1,"35","Rec. from partners & association members"]
[3,1,"35110","Lng-term intercomp.rec.from contrl.infl."]
[3,1,"35120","Lng-term intercomp.rec. from subst.infl."]
[3,1,"35130","Shrt-trm intercomp.rec.with contrl.infl."]
[3,1,"35140","Shrt-trm intercomp.rec. from subst.infl."]
[3,1,"35300","Receivables for unpaid equity capital"]
[3,1,"35400","Receivab. from partners to cover losses"]
[3,1,"35410","Lng-trm rec.from partners to cvr losses"]
[3,1,"35500","Other amounts due from partners"]
[3,1,"35510","Other amnts due frm partners (long-term)"]
[3,1,"35800","Receivables from association members"]
[3,1,"35810","Long-term rec. from association members"]
[3,1,"36","Payab. to partners & association members"]
[3,1,"36100","Intercompany payables"]
[3,1,"36110","Intercomp. liabilities to control. infl."]
[3,1,"36120","Intercomp.liabilities to subst.influence"]
[3,1,"36400","Profit share payable to partners"]
[3,1,"36500","Other payables to partners"]
[3,1,"36600","Partners` & co-op members` salaries"]
[3,1,"36700","Pay.for unpaid subscr.shares & particip."]
[3,1,"36800","Payables to association members"]
[3,1,"37","Sundry payables & receivables"]
[3,1,"37100","Deferred tax (payable & receivable)"]
[3,1,"37300","Options bought"]
[3,1,"37400","Options sold"]
[3,1,"37500","Issued bonds receivable"]
[3,1,"37510","Issued bonds receivable (long-term)"]
[3,1,"37700","Accounting for trans. with securities"]
[3,1,"37800","Sundry receivables"]
[3,1,"37810","Long-term sundry receivables"]
[3,1,"37900","Other payables"]
[3,1,"38","Accruals"]
[3,1,"38100","Deferred expenses"]
[3,1,"38200","Complex deferred expenses"]
[3,1,"38300","Accrued expenses"]
[3,1,"38400","Deferred revenue"]
[3,1,"38500","Accrued revenues"]
[3,1,"38600","Foreing exchange rate losses"]
[3,1,"38700","Foreign exchange rate ganes"]
[3,1,"38800","Estimated accruals - receivables"]
[3,1,"38900","Estimated accruals - payables"]
[3,1,"39","Adj.to rec.&pay.,&to internal trnsctions"]
[3,1,"39100","Adjustments to receivables"]
[3,1,"39110","Adjustments to advance payments made"]
[3,1,"39120","Adjustments to rec. from customers"]
[3,1,"39130","Adj. to rec. from partners & ass.members"]
[3,1,"39140","Adj.to rec. from cmpanies with maj. infl"]
[3,1,"39150","Adj.to rec.from cmpnies with subst. infl"]
[3,1,"39160","Adjustments to other receivables"]
[3,1,"39170","Adjust. to Social security receivables"]
[3,1,"39180","Adjust. to Inland Revenue receivables"]
[3,1,"39190","Adjustment to deferred tax liability"]
[3,1,"39500","Inter-company transfers"]
[3,1,"39800","Linking account for association"]
[3,1,"39810","Long-term linking a/c for association"]
[3,1,"41","Issued equity and capital funds"]
[3,1,"41100","Issued equity"]
[3,1,"41200","Share premium"]
[3,1,"41300","Other capital funds"]
[3,1,"41400","Gains or losses from reval. of assets"]
[3,1,"42","Retained profits & funds from net profit"]
[3,1,"42100","Obligatory reserve fund"]
[3,1,"42200","Non-distributable fund"]
[3,1,"42300","Statutory funds"]
[3,1,"42700","Other funds"]
[3,1,"42800","Retained earnings from previous years"]
[3,1,"42900","Accumulated losses from previous years"]
[3,1,"43","Profit/loss account"]
[3,1,"43100","Profit/loss awaiting approval"]
[3,1,"45","Reserves"]
[3,1,"45100","Obligatory reserves"]
[3,1,"45400","Reserve for foreign exchange losses"]
[3,1,"45900","Other reserves"]
[3,1,"46","Bank loans"]
[3,1,"46100","Bank loans"]
[3,1,"46110","Long-term bank loans"]
[3,1,"46120","Current bank loans and overdrafts"]
[3,1,"47","Long-term liabilities"]
[3,1,"47100","Intercompany long-term liabilities"]
[3,1,"47110","Long-term liab. to comp. with maj. infl."]
[3,1,"47120","Long-term liab.to comp with subst. infl."]
[3,1,"47130","Shrt-term liab. to comp. with maj. infl."]
[3,1,"47140","Shrt-term liab.to comp.with subst. infl."]
[3,1,"47300","Bonds issued"]
[3,1,"47310","Long-term bonds issued"]
[3,1,"47400","Payables under leasing contracts"]
[3,1,"47410","Long-term payables under leas. cntracts"]
[3,1,"47500","Long-term advances received"]
[3,1,"47510","Long-term advances received"]
[3,1,"47800","Long-term bills of exchange payable"]
[3,1,"47810","Long-terms bills of exchange payable"]
[3,1,"47820","Shrt-trm bills of exch.payab. - business"]
[3,1,"47900","Other long-term liabilities"]
[3,1,"47910","Other long-term liabilities (long-term)"]
[3,1,"49","Sole proprietor"]
[3,1,"49100","Sole proprietor`s account"]
[3,1,"50","Cost of purchases"]
[3,1,"50100","Cost of material consumed in production"]
[3,1,"50200","Energy consumption"]
[3,1,"50300","Consumption of other non-inventory items"]
[3,1,"50400","Cost of goods purchased for resale"]
[3,1,"51","Services"]
[3,1,"51100","Repairs and maintenance"]
[3,1,"51200","Travel expenses"]
[3,1,"51300","Representation(disallbles,e.g. entertain"]
[3,1,"51800","Other services"]
[3,1,"52","Personnel costs"]
[3,1,"52100","Wages and salaries"]
[3,1,"52200","Remuneration of partners & co-op members"]
[3,1,"52300","Remunaration of board members"]
[3,1,"52400","Compulsory social security insurance"]
[3,1,"52500","Additional social security costs"]
[3,1,"52600","Sole proprietor's social security costs"]
[3,1,"52700","Compulsory social security costs"]
[3,1,"52800","Other social security costs"]
[3,1,"53","Taxes and fees"]
[3,1,"53100","Road tax"]
[3,1,"53200","Property tax"]
[3,1,"53800","Other indirect taxes and fees"]
[3,1,"54","Sundry operating costs"]
[3,1,"54100","Net book val.of intang& tang assets sold"]
[3,1,"54200","Raw material sold"]
[3,1,"54300","Gifts"]
[3,1,"54400","Contractual penalties and fines"]
[3,1,"54500","Other penalties and fines"]
[3,1,"54600","Bad debts written off"]
[3,1,"54800","Other operating costs"]
[3,1,"55","Depr., reserves & adjust. to op. costs"]
[3,1,"55100","Depr. of intang. & tang. fixed assets"]
[3,1,"55200","Creation of obligatory reserves"]
[3,1,"55400","Creation of other reserves"]
[3,1,"55500","Accounting for deferred expenses"]
[3,1,"55700","Accum. depr. of adj. to acquired assets"]
[3,1,"55800","Creation of adjustments required by law"]
[3,1,"55900","Creation of adjustments"]
[3,1,"56","Financial costs"]
[3,1,"56100","Securities and deposits sold(book value)"]
[3,1,"56200","Interest costs"]
[3,1,"56300","Foreign exchange rate losses"]
[3,1,"56800","Other financial costs"]
[3,1,"57","Reserves& adjustments to financial costs"]
[3,1,"57400","Creation of reserves (financial)"]
[3,1,"57900","Creation of adjustments"]
[3,1,"58","Extraordinary costs"]
[3,1,"58100","Costs of changing accounting policies"]
[3,1,"58200","Financial shortages and damages"]
[3,1,"58400","Creation of reserves (etraordinary)"]
[3,1,"58800","Other extraordinary costs"]
[3,1,"58900","Creation of adjustments (extraordinary)"]
[3,1,"59","Income tax cost and transfer accounts"]
[3,1,"59100","Inc.tax on ordinary income - due"]
[3,1,"59200","Inc. tax on ordinary income - deferred"]
[3,1,"59300","Income tax on extraord. income - due"]
[3,1,"59400","Income tax on extraord. inc. - deferred"]
[3,1,"59500","Supplementary income tax"]
[3,1,"59600","Transfer of profit or loss to partnners"]
[3,1,"59700","Tranfer of operational costs"]
[3,1,"59800","Transfer of financial costs"]
[3,1,"60","Revenues from own outputs & merchandise"]
[3,1,"60100","Revenues from own products"]
[3,1,"60200","Revenues from services"]
[3,1,"60400","Revenues from merchandise"]
[3,1,"61","Change in inventory"]
[3,1,"61100","Change in work-in-progress"]
[3,1,"61200","Change in semi-finshed products invntory"]
[3,1,"61300","Change in finished products inventory"]
[3,1,"61400","Change in livestock inventory"]
[3,1,"62","Capitalization"]
[3,1,"62100","Capitalized material and goods"]
[3,1,"62200","Capitalized intra-company services"]
[3,1,"62300","Capitalization of intang. fixed assets"]
[3,1,"62400","Capitalization of tangible fixed assets"]
[3,1,"64","Sundry operational revenues"]
[3,1,"64100","Sales of intang. & tang. fixed assets"]
[3,1,"64200","Sale of materials"]
[3,1,"64400","Contractual fines and penalties"]
[3,1,"64600","Receipt of debts previously written off"]
[3,1,"64800","Other operational revenues"]
[3,1,"65","Reserves & adjustments to op. revenues"]
[3,1,"65200","Accounting for obligatory reserves"]
[3,1,"65400","Accounting for other reserves"]
[3,1,"65500","Accounting for complex deferred expenses"]
[3,1,"65700","Accum. depr. of adj. to acquired assets"]
[3,1,"65800","Accounting for adjustments req. by law"]
[3,1,"65900","Accounting for adjustments"]
[3,1,"66","Financial revenues"]
[3,1,"66100","Rev. from sale of securities & deposits"]
[3,1,"66200","Interest received"]
[3,1,"66300","Foreign exchange rate gains"]
[3,1,"66500","Income from financial investments"]
[3,1,"66510","Income from intercompany financial inv."]
[3,1,"66520","Income from shares,securities & deposits"]
[3,1,"66530","Income from other financial investments"]
[3,1,"66600","Income from short-term financial assets"]
[3,1,"66800","Other financial revenue"]
[3,1,"67","Reserves and adjustments to fin. revenue"]
[3,1,"67400","Accounting for reserves"]
[3,1,"67900","Accnting for adjustments(i.e.reductions)"]
[3,1,"68","Extraordinary earnings"]
[3,1,"68100","Rev. from changes in accounting policies"]
[3,1,"68400","Release of reserves"]
[3,1,"68800","Other extraordinary earnings"]
[3,1,"68900","Accnting for adjstments(i.e. reductions)"]
[3,1,"69","Transfer accounts"]
[3,1,"69700","Transfer of operational revenues"]
[3,1,"69800","Transfer of financial revenues"]
[3,1,"70","Balance sheet accounts"]
[3,1,"70100","Opening balance sheet"]
[3,1,"70200","Closing balance sheet"]
[3,1,"71","Profit and loss account"]
[3,1,"71000","Profit and loss account"]
[3,1,"75","Off-balance sheet accounts"]
[3,4,"1","Summary of Profit & Loss account"]
[3,4,"3","Profit & Loss account (short)"]
[3,4,"5","Profit & Loss account (full)"]
[3,4,"8","Cash Flow"]
[3,4,"13","Cash Flow 1996"]
[3,5,"1 1","Description"]
[3,5,"1 2","Taxible financial results"]
[3,5,"1 3","Accounting financial results"]
[3,5,"1 4","Difference"]
[3,5,"3 1","Identif"]
[3,5,"3 2","Description"]
[3,5,"3 3","Current period"]
[3,5,"3 4","Previous period"]
[3,5,"5 1","Identif"]
[3,5,"5 2","Description"]
[3,5,"5 3","Curent period"]
[3,5,"5 4","Previous period"]
[3,5,"8 1","Identif"]
[3,5,"8 2","Description"]
[3,5,"8 3","Basic amount"]
[3,5,"8 4","Change"]
[3,5,"8 5","Total"]
[3,5,"13 1","Identif"]
[3,5,"13 2","Description"]
[3,5,"13 3","Value"]
[3,6,"1  1 1","Operational revenue"]
[3,6,"1  2 1","Operational expenses"]
[3,6,"1  3 1","-----------------------------"]
[3,6,"1  4 1","Operational profit/loss"]
[3,6,"1  5 1",null]
[3,6,"1  6 1","Financial revenue"]
[3,6,"1  7 1","Financial expenses"]
[3,6,"1  8 1","-----------------------------"]
[3,6,"1  9 1","Financial profit/loss"]
[3,6,"1 10 1",null]
[3,6,"1 11 1","Extraordinary revenue"]
[3,6,"1 12 1","Extraordinary expenses"]
[3,6,"1 14 1","-----------------------------"]
[3,6,"1 15 1","Extraordinary profit/loss"]
[3,6,"1 16 1",null]
[3,6,"1 17 1","TOTAL PROFIT/LOSS"]
[3,6,"3  1 2","Sale of goods"]
[3,6,"3  2 2","Cost of goods sold"]
[3,6,"3  3 2","Gross margin"]
[3,6,"3  4 2","Production"]
[3,6,"3  5 2","Sale of own manuf. goods & services"]
[3,6,"3  6 2","Change in inventory of WIP"]
[3,6,"3  7 2","Activation"]
[3,6,"3  8 2","Consumption"]
[3,6,"3  9 2","Material and energy consumption"]
[3,6,"3 10 2","Cost of services"]
[3,6,"3 11 2","Value added"]
[3,6,"3 12 2","Personnel costs"]
[3,6,"3 13 2","Taxes and official fees"]
[3,6,"3 14 2","Other production revenues"]
[3,6,"3 15 2","Other production costs"]
[3,6,"3 16 2","Depreciation of fixed assets"]
[3,6,"3 17 2","Accnting for reserves& time diffrn."]
[3,6,"3 18 2","Creation of reserves & time diffrn."]
[3,6,"3 19 2","Accounting for adjustments (rev.)"]
[3,6,"3 20 2","Accounting for adjustments (exp.)"]
[3,6,"3 21 2","Transfer of operational revenue"]
[3,6,"3 22 2","Transfer of operational expenses"]
[3,6,"3 23 2","Operational profit/loss"]
[3,6,"3 24 2","Financial revenue"]
[3,6,"3 25 2","Financial expences"]
[3,6,"3 26 2","Accounting for reserves (revenue)"]
[3,6,"3 27 2","Creation of reserves for fin. exp."]
[3,6,"3 28 2","Accounting for adjustments(fin.rev."]
[3,6,"3 29 2","Accounting for adjustments (fin.exp"]
[3,6,"3 30 2","Transfer of financial revenue"]
[3,6,"3 31 2","Transfer of financial expenses"]
[3,6,"3 32 2","Profit/loss from financial ops."]
[3,6,"3 33 2","Income tax on ordinary activities"]
[3,6,"3 34 2","- payable"]
[3,6,"3 35 2","- deferred"]
[3,6,"3 36 2",null]
[3,6,"3 37 2","Profit/loss from ordin. activities"]
[3,6,"3 38 2","Extraordinary revenues"]
[3,6,"3 39 2","Extraordinary expenses"]
[3,6,"3 40 2","Income tax on extraordinary activ."]
[3,6,"3 41 2","- payable"]
[3,6,"3 42 2","- deferred"]
[3,6,"3 43 2","Extraordinary profit/loss"]
[3,6,"3 44 2","Profit/loss share to partners"]
[3,6,"3 45 2","Profit/loss for the a/c period"]
[3,6,"3 46 2","Profit/loss before taxation"]
[3,6,"3 99 2","Control number"]
[3,6,"5  1 2","Sale of goods                      )"]
[3,6,"5  2 2","Cost of goods sold"]
[3,6,"5  3 2","GROSS MARGIN (TRADING)"]
[3,6,"5  4 2","Production"]
[3,6,"5  5 2","Sale of own manuf. goods and serv. servi"]
[3,6,"5  6 2","Chnge in invntor.of W-i-P,semi-fin.ish,"]
[3,6,"5  7 2","Own work capitalised"]
[3,6,"5  8 2","Consuption"]
[3,6,"5  9 2","Material and energy cons. in prod. ducti"]
[3,6,"5 10 2","Cost of services"]
[3,6,"5 11 2","VALUE ADDED"]
[3,6,"5 12 2","Personnel costs"]
[3,6,"5 13 2","Wages and salaries"]
[3,6,"5 14 2","Remuner. of memb. of board of comp. boar"]
[3,6,"5 15 2","Social security"]
[3,6,"5 16 2","Social(i.e. employee welfare) costs"]
[3,6,"5 17 2","Taxes (road tax,property tax, etc.)r ..)"]
[3,6,"5 18 2","Depreciation of fixed assets"]
[3,6,"5 19 2","Rev. from sale of fixed ass. & mat.nd .."]
[3,6,"5 20 2","Book val.of sold fxd ass. and materrials"]
[3,6,"5 21 2","Accnting for reserves & time diff. eg."]
[3,6,"5 22 2","Creation of reserves & time diff.  reg."]
[3,6,"5 23 2","Accounting for adjustments         ons)"]
[3,6,"5 24 2","Creation of adjustments            ions)"]
[3,6,"5 25 2","Other operating earnings"]
[3,6,"5 26 2","Other operating costs"]
[3,6,"5 27 2","Transfer of operational revenue    inanc"]
[3,6,"5 28 2","Transfer of operational costs      ncial"]
[3,6,"5 29 2","OPERATIONAL PROFIT/LOSS"]
[3,6,"5 30 2","Revenue from securities & deposits"]
[3,6,"5 31 2","Sold securities & deposits          sold"]
[3,6,"5 32 2","Income from investments"]
[3,6,"5 33 2","Income from intercompany invstmentss in"]
[3,6,"5 34 2","Incme from other invst. in secrtieses,.."]
[3,6,"5 35 2","Income from other financial invest.ents"]
[3,6,"5 36 2","Income from short term fin. assets sets"]
[3,6,"5 37 2","Release of reserves to fin. revenuelated"]
[3,6,"5 38 2","Creation of reserves for fin. liab.lated"]
[3,6,"5 39 2","Release of adjustments to fin. rev.to"]
[3,6,"5 40 2","Release of adjustments to fin. liabitems"]
[3,6,"5 41 2","Interest income"]
[3,6,"5 42 2","Interest charges"]
[3,6,"5 43 2","Other financial revenue"]
[3,6,"5 44 2","Other financial costs"]
[3,6,"5 45 2","Transfer of financial revenue      and"]
[3,6,"5 46 2","Transfer of financial costs"]
[3,6,"5 47 2","PROFIT/LOSS FROM FINANCIAL ACTIVIT.TIES"]
[3,6,"5 48 2","Tax on income from ordinary activities"]
[3,6,"5 49 2","- payable"]
[3,6,"5 50 2","- deferred"]
[3,6,"5 51 2",null]
[3,6,"5 52 2","PROFIT/LOSS FROM ORDINARY ACTIVIT. IES"]
[3,6,"5 53 2","Extraordinary income"]
[3,6,"5 54 2","Extraordinary expenses"]
[3,6,"5 55 2","Tax on income from extraord. activ.tivit"]
[3,6,"5 56 2","- payable"]
[3,6,"5 57 2","- deferred"]
[3,6,"5 58 2","EXRTAORDINARY PROFIT/LOSS"]
[3,6,"5 59 2","Profit/loss share trans.to partnersowner"]
[3,6,"5 60 2","PROFIT/LOSS FOR THE A/C PERIOD     RIOD"]
[3,6,"5 61 2","Financial result before tax"]
[3,6,"5 99 2","Control number"]
[3,6,"8  1 2","Financial balance at start of a/c period"]
[3,6,"8  2 2","======================================="]
[3,6,"8  3 1",null]
[3,6,"8  3 2","Net Cash Flow (Z+A.1+A.2)"]
[3,6,"8  4 2","---------------------------------------"]
[3,6,"8  5 2","Profit"]
[3,6,"8  6 2","---------------------------------------"]
[3,6,"8  7 2","Adjustment for non-financial operations"]
[3,6,"8  8 2","---------------------------------------"]
[3,6,"8  9 2","Depreciation of fixed assets"]
[3,6,"8 10 2","Depreciation of adjustment to assets"]
[3,6,"8 11 2","Change in reserves"]
[3,6,"8 12 2","Deferred expenses"]
[3,6,"8 13 2","Accrued expenses"]
[3,6,"8 14 2","Deferred revenue"]
[3,6,"8 15 2","Accrued revenue"]
[3,6,"8 16 2","Exchange rate differences (profit)"]
[3,6,"8 17 2","Exchange rate differences (loss)"]
[3,6,"8 18 2","Estimated accruels - receivable"]
[3,6,"8 19 2","Estimated accruels - payable"]
[3,6,"8 20 2","Change in adjustment to fixed assets"]
[3,6,"8 21 2","Profit/loss from sale of fixed assets"]
[3,6,"8 22 2","Accounting for val.dif.in capital partic"]
[3,6,"8 23 2","---------------------------------------"]
[3,6,"8 24 2","Adjustment of Current assets"]
[3,6,"8 25 2","---------------------------------------"]
[3,6,"8 26 2","Change in receivables"]
[3,6,"8 27 2","Change in short-term liabilities"]
[3,6,"8 28 2","Change in inventories"]
[3,6,"8 29 2","Change in short-term financial assets"]
[3,6,"8 30 2","======================================="]
[3,6,"8 31 1",null]
[3,6,"8 31 2","Investment activities (B.1+B.2+B.3)"]
[3,6,"8 32 2","---------------------------------------"]
[3,6,"8 33 2","Acquisition of fixed assets"]
[3,6,"8 34 2","---------------------------------------"]
[3,6,"8 35 2","Acquisition of tangible fixed assets"]
[3,6,"8 36 2","Acquisition of intangible fixed assets"]
[3,6,"8 37 2","Acquisition of financial assets"]
[3,6,"8 38 2","---------------------------------------"]
[3,6,"8 39 2","Revenue from sale of fixed assets"]
[3,6,"8 40 2","---------------------------------------"]
[3,6,"8 41 2","Rev. from sale of tang.&intang. assets"]
[3,6,"8 42 2","Rev. from sale of financial invesments"]
[3,6,"8 43 2","---------------------------------------"]
[3,6,"8 44 2","Complex letting"]
[3,6,"8 45 2","---------------------------------------"]
[3,6,"8 46 2","Revenue from complex letting"]
[3,6,"8 47 2","Expenses resulting from complex letting"]
[3,6,"8 48 2","======================================="]
[3,6,"8 49 1",null]
[3,6,"8 49 2","Financial activities (C.1+C.2)"]
[3,6,"8 50 2","---------------------------------------"]
[3,6,"8 51 2","Change in long-term liabilities"]
[3,6,"8 52 2","---------------------------------------"]
[3,6,"8 53 2","Incr./decr. in long-term debts payable"]
[3,6,"8 54 1",null]
[3,6,"8 54 2",null]
[3,6,"8 55 2","Increase/decrease in debentures payable"]
[3,6,"8 56 1",null]
[3,6,"8 56 2",null]
[3,6,"8 57 2","Incr./decr. of other long-term debts"]
[3,6,"8 58 1",null]
[3,6,"8 58 2",null]
[3,6,"8 59 2","---------------------------------------"]
[3,6,"8 60 2","Increase/decrease of issued capital"]
[3,6,"8 61 2","---------------------------------------"]
[3,6,"8 62 2","Issue of new shares and securities"]
[3,6,"8 63 2","Transformation of debentures into shares"]
[3,6,"8 64 2","Gifts and donations received"]
[3,6,"8 65 2","Capitalization of liabilities"]
[3,6,"8 66 2","Loss compensation by partners"]
[3,6,"8 67 2","Rights to dividents and profit shares"]
[3,6,"8 68 2","Payment of issued capital to partners"]
[3,6,"8 69 2","Reduction of own shares"]
[3,6,"8 70 2","Change in funds created from profit"]
[3,6,"8 71 2","======================================="]
[3,6,"8 72 2","Difference"]
[3,6,"8 73 2","======================================="]
[3,6,"8 74 2","Financial balance at end of a/c period"]
[3,6,"8 75 2","(P+A+B+C)"]
[3,6,"8 76 2","======================================="]
[3,6,"8 97 2",null]
[3,6,"8 98 2","Source data for Cash Flow"]
[3,6,"8 99 2","---------------------------------------"]
[3,6,"8100 2","Receivab. for subscribed equity capital"]
[3,6,"8101 2","Permanent assets"]
[3,6,"8102 2","Intangible fixed assets"]
[3,6,"8103 2","Tangible fixed assets"]
[3,6,"8104 2","Financial investments"]
[3,6,"8105 2","Current assets"]
[3,6,"8106 2","Reserves"]
[3,6,"8107 2","Long-term receivables"]
[3,6,"8108 2","Short-term receivables"]
[3,6,"8109 2","Financial assets"]
[3,6,"8110 2","Cash on hand - end of period"]
[3,6,"8111 2","Bank accounts - end of period"]
[3,6,"8112 2","Cash on hand - beginning of period"]
[3,6,"8113 2","Bank accounts - beginning of period"]
[3,6,"8114 2","Short term financial assets"]
[3,6,"8115 2","Other assests - temporary asset items"]
[3,6,"8116 2","Time differencial"]
[3,6,"8117 2","Deferred expenses"]
[3,6,"8118 2","Accrued revenue"]
[3,6,"8119 2","Foreign currency exchange losses"]
[3,6,"8120 2","Estimated receivables"]
[3,6,"8121 2","---------------------------------------"]
[3,6,"8122 2","Own capital"]
[3,6,"8123 2","Registered capital"]
[3,6,"8124 2","Registered capital"]
[3,6,"8125 2","Equity issued"]
[3,6,"8126 2","Capital funds"]
[3,6,"8127 2","Share premium"]
[3,6,"8128 2","Other capital funds"]
[3,6,"8129 2","Funds from retained profit"]
[3,6,"8130 2","Profit/Loss from previous years"]
[3,6,"8131 2","Profit/Loss from current year"]
[3,6,"8132 2","External resourses"]
[3,6,"8133 2","Reserves"]
[3,6,"8134 2","Long-term liabilities"]
[3,6,"8135 2","Bonds & obligations issued"]
[3,6,"8136 2","Short-term liabilities"]
[3,6,"8137 2","Bank loans & overdrafts"]
[3,6,"8138 2","Long-term bank loans"]
[3,6,"8139 2","Current bank credits"]
[3,6,"8140 2","Sundry short-term financial assistance"]
[3,6,"8141 2","Other liabilities-temp.accounts of liab."]
[3,6,"8142 2","Time differential"]
[3,6,"8143 2","Accrued expenses"]
[3,6,"8144 2","Deferred revenue"]
[3,6,"8145 2","Foreign currency exchange gains"]
[3,6,"8146 2","Estimated payables"]
[3,6,"13  1 2","Financial balance at start of a/c period"]
[3,6,"13  2 2","Cash Flow from main gainful activity"]
[3,6,"13  3 2","Prof/Loss from current activ.before tax"]
[3,6,"13  4 2","Adjustmest for non-monetary operations"]
[3,6,"13  5 2","Reductn fixd assts,recvbls&adj.acq.propt"]
[3,6,"13  6 2","Depretiation of permanent assets"]
[3,6,"13  7 2","Bad debts written off"]
[3,6,"13  8 2","Accum. depr. of adj. to acquired assets"]
[3,6,"13  9 2","Change in adjstments, reserves, accruels"]
[3,6,"13 10 2","Change in level of adjustments"]
[3,6,"13 11 2","Change in level of reserves"]
[3,6,"13 12 2","Change in accruels of receiv. and payab."]
[3,6,"13 13 2","Profit/Loss from sale of fixed assets"]
[3,6,"13 14 2","Income from dividends and shared profit"]
[3,6,"13 15 2","Interest expense & interest received"]
[3,6,"13 16 2","Nett cash flow from ops. before tax"]
[3,6,"13 17 2","Change in required working capital"]
[3,6,"13 18 2","Change in receivables from op.activities"]
[3,6,"13 19 2","Chng in shrt-trm liablts from op.actvts"]
[3,6,"13 20 2","Change in stock & inventory levels"]
[3,6,"13 21 2","Nett cash flow from op.actvts bfr tax"]
[3,6,"13 22 2","Interest expense except capital intrst"]
[3,6,"13 23 2","Interest received except invstmnt cmpns"]
[3,6,"13 24 2","Income tax paid & additnl tax prev.years"]
[3,6,"13 25 2","Extraordinary income & expenses"]
[3,6,"13 26 2","Nett cash flow from operational activtes"]
[3,6,"13 27 2","Cash flow from investmet activities"]
[3,6,"13 28 2","Cost of fixed assets acquisition"]
[3,6,"13 29 2","Income from sale of fixed assests"]
[3,6,"13 30 2","Loans and credits to related persons"]
[3,6,"13 31 2","Nett cash flow from investment activties"]
[3,6,"13 32 2","Cash flow from financial activities"]
[3,6,"13 33 2","Change in level of long-&sht-trm lblties"]
[3,6,"13 34 2","Effect of chgs issued cptl on fin.resrss"]
[3,6,"13 35 2","Incrs fin.resrvs&equity frm inc.basc.cap"]
[3,6,"13 36 2","Share of own capital paid to partners"]
[3,6,"13 37 2","Fin. gifts & dotations to own capital"]
[3,6,"13 38 2","Settlement of company`s losses"]
[3,6,"13 39 2","Direct payments into reserve&other funds"]
[3,6,"13 40 2","Dividends paid incl. tax on dividends"]
[3,6,"13 41 2","Dividends & profit share received"]
[3,6,"13 42 2","Net cash flow related to activities"]
[3,6,"13 43 2","Nett increase/decrease of fin. resourses"]
[3,6,"13 44 2","Financial balance at end of a/c period"]