GROUP 1. BASIC FINANCING 10. CAPITAL
100. Capital stock
103. Uncalled subscribed capital receivable 108. Treasury stock
11. RESERVES AND OTHER EQUITY INSTRUMENTS
110. Additional paid-in capital 111. Other equity instruments 112. Legal reserve
113. Voluntary reserve 118. Owner’s contributions 12. NON-APPLIED INCOME
120. Non-distributed income 121. Prior years’ negative income 129. Income for the year
13. GRANTS, DONATIONS AND ADJUSTMENTS FOR CHANGES IN VALUE
130. Official capital grants
131. Capital donations and legacies 132. Other grants, donations and legacies 133. Adjustments for changes in value of financial instruments available for sale 134. Hedging operations
14. PROVISIONS
140. Provision for salaries and other employee benefits
141. Provision for taxes
142. Provision for other responsibilities
143. Provision for decommissioning, restoration or rehabilitation of fixed assets
145. Provision for environmental actions 146. Provision for reestructuring 147. Provision for share-based payment transactions
16. LONG-TERM DEBT WITH RELATED PARTIES 160. Long-term debt with related credit
institutions
1603. Long-term debt with credit institutions, subsidiaries
1604. Long-term debt with credit institutions, associated companies
1605. Long-term debt with other related credit institutions
161. Long-term debt with suppliers of fixed assets, related parties
1613. Long-term debt with suppliers of fixed assets, subsidiaries
1614. Long-term debt with suppliers of fixed assets, associated companies
1615. Long-term debt with suppliers of fixed assets, other related parties
162. Long-term debt from leasing contracts, related parties
1623. Long-term debt from leasing contracts, subsidiaries
1624. Long-term debt from leasing contracts, associated companies
1625. Long-term debt from leasing contracts, other related parties.
163. Other long-term debt with related parties 1633. Other long-term debt, subsidiaries 1634. Other long-term debt, associated companies
1635. Other long-term debt, other related parties
17. LONG-TERM DEBT FOR LOANS RECEIVED, DEBT INSTRUMENTS AND OTHER
170. Long-term debt with credit institutions 171. Long-term debt
173. Long-term debt with suppliers of fixed assets
174. Long-term debt from leasing contracts 177. Bonds and debentures
18. LONG TERM DEPOSITS AND GUARANTEES RECEIVED
180. Long term guarantees received 181. Long term accrual accounts 185. Long term deposits received GROUP 2. NON-CURRENT ASSETS 20. INTANGIBLE ASSETS 200. Research 201. Development 202. Administrative concessions 203. Intellectual property 204. Goodwill 206. Computer software
209. Advances for intangible assets 21. TANGIBLE FIXED ASSETS
210. Land 211. Constructions 212. Plant 213. Machinery 214. Tools 216. Furniture 217. Computer hardware 218. Vehicles
219. Other tangible fixed assets 22. INVESTMENT PROPERTY
220. Investment property (land)
23. TANGIBLE FIXED ASSETS IN PROGRESS 230. Land in progress
231. Constructions in progress 232. Plant in progress
233. Machinery in progress
237. Computer hardware in progress 239. Advances for tangible fixed assets 24. LONG TERM FINANCIAL INVESTMENTS IN RELATED PARTIES
240. Long term investments in equity of related parties
2403. Long term investments in equity instruments, subsidiaries
2404. Long term investments in equity instruments, associated companies 2405. Long term investments in equity instruments, other related parties
241. Long term investments in debt instruments of related parties
2413. Long term investments in debt instruments, subsidiaries
2414. Long term investments in debt instruments, associated companies 2415. Long term investments in debt instruments, other related parties 242. Long term credits to related parties
2423. Long term credit to subsidiaries 2424. Long term credit to associated companies
2425. Long term credit to other related parties
25. OTHER LONG TERM FINANCIAL INVESTMENTS
250. Long term holdings in equity instruments 251. Long term investments in debt instruments 252. Long term credits
253. Long term credit from the sale of fixed assets
254. Long term credit to employees
26. LONG TERM DEPOSITS AND GUARANTEES GIVEN
260. Long term guarantees given 265. Long term deposits given
28. ACCUMULATED DEPRECIATION OF NON-CURRENT ASSETS
280. Accumulated depreciation of intangible assets
2800. Accumulated depreciation of research 2801. Accumulated depreciation of
development
2802. Accumulated depreciation of administrative concessions
2803. Accumulated depreciation of industrial property
2806. Accumulated depreciation of computer software
281. Accumulated depreciation of tangible fixed assets
2811. Accumulated depreciation of constructions
2812. Accumulated depreciation of plant 2813. Accumulated depreciation of machinery
2814. Accumulated depreciation of tools 2816. Accumulated depreciation of furniture 2817. Accumulated depreciation of computer hardware
2818. Accumulated depreciation of vehicles 2819. Accumulated depreciation of other tangible fixed assets
282. Accumulated depreciation of investment property
29. IMPAIRMENT OF NON CURRENT ASSETS 290. Impairment of intangible assets
2900. Impairment of research 2901. Impairment of development 2902. Impairment of administrative concessions
2903. Impairment of industrial property 2906. Impairment of computer software 291. Impairment of tangible fixed assets
2910. Impairment of land 2911. Impairment of constructions 2912. Impairment of plant 2913. Impairment of machinery 2914. Impairment of tools 2916. Impairment of furniture
2917. Impairment of computer hardware 2918. Impairment of vehicles
2919. Impairment of other tangible fixed assets
292. Impairment of investment property 2920. Impairment of investments in land 2921. Impairment of investments in constructions
293. Impairment of long term investments in equity of related parties
2933. Impairment of long term investments in equity instruments, subsidiaries
2934. Impairment of long term investments in equity instruments, associated companies 294. Impairment of long term investments in debt instruments of related parties
2943. Impairment of long term investments in debt instruments, subsidiaries
2945. Impairment of long term investments in debt instruments, other related parties 295. Impairment of long term credits to related parties
2953. Impairment of long term credit to subsidiaries
2954. Impairment of long term credit to associated companies
2955. Impairment of long term credit to other related parties
297. Impairment of long term investments in debt instruments
298. Impairment of long term credits GROUP 3. INVENTORY
30. GOODS FOR SALE 31. RAW MATERIALS 32. OTHER CONSUMABLES 33. WORK-IN PROCESS
34. SEMI-FINISHED PRODUCTS 35. FINISHED PRODUCTS
36. AUXILIARY PRODUCTS, CONSUMABLES & REPLACEMENTS
39. IMPAIRMENT OF INVENTORY
390. Impairment of inventory of goods for sale 391. Impairment of inventory of raw materials 392. Impairment of inventory of other consumables
393. Impairment of inventory of work-in process 394. Impairment of inventory of semi-finished goods
395. Impairment of inventory of finished goods 396. Impairment of inventory of auxiliary products, consumables and replacements GROUP 4. TRADE ACCOUNTS RECEIVABLE AND PAYABLE
40. ACCOUNTS PAYABLE
400. Accounts payable for goods 401. Accounts payable, bill of exchange 403. Accounts payable, subsidiaries
404. Accounts payable, associated companies 405. Accounts payable, other related parties 407. Advances to suppliers
41. OTHER PAYABLE
410. Accounts payable for services
43. ACCOUNTS RECEIVABLE 430. Accounts receivable for goods 431. Accounts receivable, bill of exchange 432. Accounts receivable, factoring transactions 433. Accounts receivable, subsidiaries
434. Accounts receivable, associated companies
435. Accounts receivable, other related parties 436. Doubtful accounts receivable
438. Advances from customers 44. SUNDRY ACCOUNTS RECEIVABLE 46. EMPLOYEE RECEIVABLE AND PAYABLE
460. Salary received in advance 465. Salary payable
47. PUBLIC AUTHORITIES RECEIVABLE AND PAYABLE
470. Receivable from public authorities 4700. Tax asset for tax overpayment (VAT) 4708. Receivable from public authorities (capital grants)
4709. Tax asset for tax overpayment (Income tax)
471. Social security receivable 472. VAT paid
473. Tax asset for withholdings and payments on account
474. Deferred tax assets
4740. Tax asset for deductible temporary differences
4745. Tax asset for the compensation of losses
475. Tax liabilities
4750. Tax liability for the VAT 4752. Tax liability for the income tax 476. Social security payable
477. VAT received
479. Tax liability for taxable temporary differences
48. ACCRUAL ACCOUNTS 480. Expenses paid in advance 485. Revenues received in advance 49. IMPAIRMENT OF TRADE ACCOUNTS RECEIVABLE
490. Impairment of accounts receivable 493. Impairment of accounts receivable of related parties
4933. Impairment of accounts receivable of subsidiaries
4934. Impairment of accounts receivable of associated companies
499. Provision for trade operations GRUPO 5. FINANCIAL ACCOUNTS
50. DEBT AND DEVENTURES AND OTHER 500. Short term debt and debentures 51. SHORT TERM DEBT WITH RELATED PARTIES
510. Short term debt with related credit institutions
5103. Short-term debt with credit institutions, subsidiaries
5104. Short-term debt with credit institutions, associated companies
5105. Short-term debt with credit institutions, other related parties
511. Short term debt with suppliers of fixed assets, related parties
5113. Short term debt with suppliers of fixed assets, subsidiaries
5114. Short term debt with suppliers of fixed assets, associated companies
5115. Short term debt with suppliers of fixed assets, other related parties.
512. Short term debt from leasing contracts, related parties.
5123. Short term debt from leasing contracts, subsidiaries
5124. Short term debt from leasing contracts, associated companies
5125. Short term debt from leasing contracts, other related parties
513. Other short term debt with related parties 5133. Other short term debt with subsidiaries 5134. Other short term debt with associated companies
5135. Other short term debt with other related parties
514. Interest payable of debt with related partiess
5143. Interest payable of debt with subsidiaries
5144. Interest payable of debt with associated companies
5145. Interest payable of debt with other related parties
52. SHORT TERM DEBT
520. Short-term debt with credit institutions 521. Short-term credit
523. Short-term debt with suppliers of fixed assets
524. Short-term debt from leasing contracts 526. Dividend payable
527. Interest payable to credit institutions 528. Interest payable
529. Short-term provisions
5290. Short term provision for salaries and other employee benefits
5291. Short-term provision for taxes 5292. Short-term provision for other responsibilities
5293. Short-term provision for decommissioning, restoration or rehabilitation of fixed assets
5295. Short-term provision for environmental actions
5296. Short-term provision for employee benefits
5297. Short-term provision for share-based payment transactions
53. SHORT TERM FINANCIAL INVESTMENTS IN RELATED PARTIES
530. Short term investments in equity of related parties
5303. Short term investments in equity instruments, subsidiaries
5304. Short term investments in equity instruments, associated companies 5305. Short term investments in equity instruments, other related parties
531. Short term investments in debt instruments of related parties
5313. Short term investments in debt instruments, subsidiaries
5314. Short term investments in debt instruments, associated companies 5315. Short term investments in debt instruments, other related parties 532. Short-term credits to related parties.
5323. Short-term credits to subsidiaries. 5324. Short-term credits to associated companies.
5325. Short-term credits to other related parties,
534. Interest receivable from short-term loans to related companies
5343. Interest receivable from short-term loans, subsidiaries.
5344. Interest receivable from short-term loans, associated companies.
5345. Interest receivable from short-term loans, other related companies.
535. Dividend receivable from investments in related companies.
5353. Dividend receivable from investments in subsidiaries.
5354. Dividend receivable from investments in associated companies.
54. OTHER SHORT TERM FINANCIAL INVESTMENTS
540. Short-term holdings in equity instruments 541. Long term investments in debt instruments 542. Short-term credit
543. Short-term credit from the sale of tangible fixed assets
544. Short term credit to employees 545. Dividend receivable
546. Interest receivable from investments in debt instruments
547. Interest receivable 55. OTHER ACCOUNTS
557. Dividend paid in advance
558. Called subscribed capital receivable 56. SHOR TERM DEPOSITS AND GUARANTEES RECEIVED AND ACCRUAL ACCOUNTS
560. Short term guarantees received 561. Short term deposits received
565/566. Short-term deposits and guarantees given
567. Interest paid in advance 568. Interest received in advance 57. CASH AND CASH EQUIVALENTS
570/572. Cash 576. Cash equivalents
58. NON-CURRENT ASSETS AND LIABILITIES HELD FOR SALE
GROUP 6. PURCHASES AND EXPENSES 60. PURCHASES
600. Purchase of goods for sale 601. Purchase of raw materials 602. Purchase of other consumables 606. Purchase discount for early payments
6060. Purchase discount for early payments of goods for sale
6061. Purchase discount for early payments of raw materials
6062. Purchase discount for early payments of other consumables
607. Work performed by other companies 608. Purchase returns
6080. Purchase returns of goods for sale 6081. Purchase returns of raw materials 6082. Purchase returns of other consumables
609. Discount for volume of purchase 6090. Discount for volume of purchase of goods for sale
6091. Discount for volume of purchase of raw materials
6092. Discount for volume of purchase of other consumables
61. CHANGE IN INVENTORY
610. Change in inventory of goods for sale 611. Change in inventory of raw materials 612. Change in inventory of other consumables 62. OUTSIDE SERVICES
620. Research and development expenses 621. Rent expense
622. Repairs and conservation
623. Services from independent professionals 624. Transports 625. Insurance expense 626. Bank services 627. Advertisement expenses 628. Supplies 629. Other services 63. TAX EXPENSES
630. Income tax expense 6300. Current tax 6301. Deferred tax
631. Taxes other than income tax 64. PERSONNEL EXPENSES
640. Wages and salaries 641. Redundancy pays
642. Social security in charge of the company 649. Other social expenses
65. OTHER OPERATING EXPENSES 650. Losses for uncollective accounts 66. FINANCIAL EXPENSES
660. Financial expenses from capitalization of provisions
661. Interest of debt instruments 662. Interest of debt
6620. Interest of debt from subsidiaries 6621. Interest of debt from associated companies
6622. Interest of debt, from other related companies
6623. Interest of debt from financial institutions
6624. Interest of debt from other companies 663. Losses from change in fair value of financial instruments
6630. Losses of held for trading portfolio 6632. Losses from available for sale financial instruments
67. LOSSES FROM NON CURRENT ASSETS AND EXCEPCIONAL EXPENSES
670. Losses from disposal of intangible fixed assets
671. Losses from disposal of tangible fixed assets
672. Losses from disposal of investment property
678. Exceptional expenses 68. DEPRECIATION EXPENSES
680. Intangible assets depreciation expense 681. Tangible assets depreciation expense 682. Investment property depreciation expense 69. LOSSES FROM IMPAIRMENT AND OTHERS
690. Losses from impairment of intangible fixed assets
691. Losses from impairment of tangible fixed assets
692. Losses from impairment of investment property
693. Losses from impairment of inventory 6930. Losses from impairment of inventory of finished goods
6931. Losses from impairment of inventory of goods for sale
6932. Losses from impairment of inventory of raw materials
6933. Losses from impairment of inventory of other consumables
694. Losses from impairment of trade accounts receivable
695. Expense for the provision for trade operations
696. Losses from impairment of long-term holdings and debt instruments
6960. Losses from impairment of long-term holdings in equity instruments, subsidiaries 6961. Losses from impairment of long-term holdings in equity instruments, associated companies
6962. Losses from impairment of long-term holdings in equity instruments, other related parties
6963. Losses from impairment of long-term holdings in equity instruments, other companies
6965. Losses from impairment of long-term debt instruments, subsidiaries
6966. Losses from impairment of long-term debt instruments, associated companies 6967. Losses from impairment of long-term debt instruments, other related parties 6968. Losses from impairment of long-term debt instruments, other companies
697. Losses from impairment of long term loans
6970. Losses from impairment of long term loans, subsidiaries
6971. Losses from impairment of long term loans, associated companies
6972. Losses from impairment of long term loans, other related companies
6973. Losses from impairment of long term loans, other companies
698. Losses from impairment of short-term holdings and debt instruments
6980. Losses from impairment of short-term holdings in equity instruments, subsidiaries 6981. Losses from impairment of short-term holdings in equity instruments, associated companies
6985. Losses from impairment of short-term debt instruments, subsidiaries
6986. Losses from impairment of short-term debt instruments, associated companies 6987. Losses from impairment of short-term debt instruments, other related parties 6988. Losses from impairment of short-term debt instruments, other companies
699. Losses from impairment of short-term loans 6990. Losses from impairment of short-term loans, subsidiaries.
6991. Losses from impairment of short-term loans, associated companies
6992. Losses from impairment of short-term loans, other related companies
6993. Losses from impairment of short-term loans, other companies
GROUP 7. SALES AND REVENUES
70. SALES OF GOODS FOR SALE AND OTHERS 700. Sale of goods for sale
701. Sale of finished goods 702. Sale of semifinished goods
703. Sale of subproducts and waste materials 704. Sale of containers and packaging 705. Services rendered
706. Sale discount for early payments 7060. Sale discount for early payments of goods for sale
7061. Sale discount for early payments of finished goods
7062. Sale discount for early payments of semifinished goods
7063. Sale discount for early payments of subproducts and waste materials
708. Sale returns
7084. Sale returns of containers and packaging
709. Discounts for volume of sale
7090. Discount for volume of sale of goods for sale
7091. Discount for volume of sale of finished goods
7092. Discount for volume of sale of semifinished goods
7093. Discount for volume of sale of subproducts and waste materials 71. CHANGE IN INVENTORY
710. Change in inventory of work-in process 711. Change in inventory of semifinished goods 712. Change in inventory of of finished goods 713. Change in inventory of subproducts and waste materials
73. WORK PERFORMED FOR OWN ASSETS 730. Work performed for own intangible assets 731. Work performed for own tangible fixed assets
732. Work performed for own investment property
733. Work performed for own tangible fixed assets in progress
74. GRANTS, DONATIONS AND LEGACIES 740. Operating grants, donatins and legacies 746. Capital grants, donations and legacies transferred to income for the year
747. Other grants, donations and legacies transferred to income for the year
75. OTHER OPERATING REVENUES 752. Rent revenue
755. Revenue from services to employees 759. Service revenue
76. FINANCIAL REVENUES
760. Revenues from holdings in equity instruments
7600. Revenues from holdings in equity instruments, subsidiaries
7601. Revenues from holdings in equity instruments, associated companies 7602. Revenue from holdings in equity instruments, other related parties, 7603. Revenue from holdings in equity instruments, other companies 761. Interest from debt instruments
7610. Interest from debt instruments, subsidiaries
7611. Interest from debt instruments, associated companies
7612. Interest from debt instruments, other related parties
7613. Interest from debt instruments, other companies
762. Revenues of loans
7620. Revenues of long term loans 76200. Revenues of long term loans to subsidiaries.
76201. Revenues of long-term loans to associated companies.
76202. Revenues of long-term loans to other related parties.
76203. Revenues of long-term loans to other companies. 7621. Revenues of short-term-loans 76210. Revenues of short-term-loans, subsidiaries. 76211. Revenues of short-term-loans, associated companies 76212. Revenues of short-term-loans to other related parties.
76213. Revenues of short-term-loans to other companies.
763. Profits from change in fair value of financial instruments
7630. Profits from held for trading portfolio 7632. Profits from available for sale portfolio 768. Positive exchange differences
769. Other financial revenues
77. PROFITS FROM NON CURRENT ASSETS AND EXCEPCIONAL REVENUES
770. Gains from disposal of fixed intangible assets
771. Gains from disposal of fixed tangible assets 772. Gains from disposal of investment property 778. Exceptional revenues
79. EXCESS OF PROVISIONS AND REVERSION OF IMPAIRMENTS
790. Reversion of impairment of intangible fixed assets
791. Reversion of impairment of tangible fixed assets
792. Reversion of impairment of investment properties
793. Reversion of impairment of inventory 7930. Reversion of impairment of inventory of finished goods
7931. Reversion of impairment of inventory of good for sale
7932. Reversion of impairment of inventory of raw materials
7933. Reversion of impairment of inventory of other consumables
795. Excess of provisions
7950. Excess of provision for salaries and other employee benefits
7951. Excess of provision for taxes 7952. Excess of provision for other responsibilities
7954. Excess of provision for trade operations
7955. Excess of provision for environmental actions
7956. Excess of provision for restructuring 7957. Excess of provision for share-based payment transactions
796. Reversion of impairment of long-term holdings and debt instruments
7960. Reversion of impairment of long-term holdings in equity, subsidiaries companies 7961. Reversion of impairment of long-term holdings in equity, associated companies 7965. Reversion of impairment of long-term debt instruments, subsidiaries
7966. Reversion of impairment of long-term debt instruments, associated companies 7967. Reversion of impairment of long-term debt instruments, other related parties 7968. Reversion of impairment of long-term debt instruments, other companies
797. Reversion of impairment of long-term loans 7970. Reversion of impairment of long-term loans, subsidiaries
7971. Reversion of impairment of long-term loans, associated companies
7972. Reversion of impairment of long-term loans, other related parties
7973. Reversion of impairment of long-term loans, other companies
798. Reversion of impairment of short-term holdings and debt instruments
7980. Reversion of impairment of short-term holdings in equity instruments, subsidiaries 7981. Reversion of impairment of short-term holdings in equity instruments, associated companies
7985. Reversion of impairment of short-term debt instruments, subsidiaries
7986. Reversion of impairment of short-term debt instruments, associated companies 7987. Reversion of impairment of short-term debt instruments, other related parties 7988. Reversion of impairment of short-term debt instruments, other companies 799. Reversion of impairment of short-term loans
7990. Reversion of impairment of short-term loans, subsidiaries
7991. Reversion of impairment of short-term loans, associated companies
7992. Reversion of impairment of short-term loans, other related parties
7993. Reversion of impairment of short-term loans, other companies
GROUP 8. EXPENSES RECOGNIZED DIRECTLY IN EQUITY
80. FINANCIAL EXPENSES FROM VALUATION OF ASSETS AND LIABILITIES
800. Losses from available for sale financial assets
802. Transfer of profits from available for sale financial assets
83. INCOME TAX 830. Income tax
8301. Deferred tax
84. TRANSFERS OF GRANTS, DONATIONS AND LEGACIES
840. Transfers of official capital grants 842. Transfers of other grants, donations and legacies
GROUP 9. REVENUES RECOGNIZED DIRECTLY IN EQUITY
90. FINANCIAL REVENUES FROM VALUATION OF ASSETS AND LIABILITIES
900. Profits from available for sale financial assets
902. Transfer of losses from available for sale financial assets
94. REVENUES OF GRANTS, DONATIONS AND LEGACIES
