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