Economics3.06 KB
Balance Sheet Account Classification
Active Fixed Assets (Group 2)
Intangible assets
- Expenditure on research and development
- Administrative concessions
- Industrial property
- Software
Tangible fixed assets
- Land and natural resources
- Construction
- Plant
- Machinery
- Tools
- Other facilities
- Furniture
- Information processing equipment
- Transport elements
- Other tangible assets
Long-term financial investments
- Long-term financial investments in equity instruments
- Long-term debt
- Long term
- Loans to/for disposal of fixed assets
- Long-term loans to staff
Stocks (Group 3)
- Goods
- Raw materials
- Elements and assemblies incorporated
- Fuels
- Parts
- Mixed media
- Packaging
- Packaging
- Office supplies
- Work in progress
- Semi-finished products
- Finished goods
- By-products
- Waste
- Materials recovered
Debtors for Commercial Operations (Group 4)
- Advances to suppliers
- Clients
- Clients — trade bills receivable
- Commercial paper in portfolio
- Commercial paper outstanding
- Clients — doubtful debts
- Debtors
- Accounts receivable — trade receivables effects
- Doubtful debts
- Public finance — debtor for various concepts
- Social Security Agency — debtors
Financial Accounts (Group 5)
Temporary financial investments
- Short-term investments in equity instruments
- Short-term debt
- Current assets
- Credits c/p on disposal of fixed assets
- Short-term loans to staff
- Short-term deposits
Cash
- Cash in hand (euros)
- Cash in hand (foreign currency)
- Banks and lending institutions — current account (sight), euros
- Banks and lending institutions — current account (sight), foreign currency
- Banks and lending institutions — savings account, euros
- Banks and lending institutions — savings account, foreign currency
Equity (Group 1)
- Social capital
- Capital
- Holder of the holding (Group 5)
Liabilities
Long-term liabilities (Group 1)
- Long-term liabilities to credit institutions
- Long-term debt
- Providers of long-term assets
- Effects of long-term payables
Short-term liabilities — Trade (Group 4)
- Suppliers
- Suppliers — commercial paper payable
- Creditor services
- Creditors — commercial paper payable
- Advances from customers
- Public finance — credit on taxes
- Social Security Agencies — creditors
Short-term liabilities — Financial (Group 5)
- Liabilities to credit institutions
- Liabilities
- Providers of short-term assets
- Effects of short-term payables
