Account name

Account number

Number and name of sub-account

1

2

3

Section I
NON-CURRENT ASSETS

Fixed assets

01

By types of fixed assets

Fixed asset depreciation

02

Profitable investments in tangible assets

03

1. Investment real estate
2. Objects of finance lease (leasing)
3. Other profitable investments in tangible assets

Intangible assets

04

By types of intangible assets

Depreciation of intangible assets

05

Long-term financial investments

06

1. The long-term financial investments in securities
2. The granted long-term loans
3. Deposits on cooperation agreement

The equipment to installation and construction materials

07

1. The equipment to installation in warehouse
2. The equipment to installation transferred to installation
3. Construction materials

Investments in non-current assets

08

1. Acquisition and creation of fixed assets
2. Acquisition and creation of the investment real estate
3. Acquisition of objects of finance lease (leasing)
4. Acquisition and creation of intangible assets
5. Acquisition and creation of other non-current assets

Deferred tax assets

09

Section II
PRODUCTION SUPPLIES

Materials

10

1. Raw materials and materials
2. Purchased semifinished products and components
3. Fuel
4. Container and tare materials
5. Spare parts
6. Other materials
7. The materials transferred to conversion on the party
8. Shoddy constructions
9. Stock and economic accessories, tools
10. The special equipment and special clothes in warehouse
11. The special equipment and special clothes in operation
12. Scrap and waste containing precious metals

Animals on cultivation and fattening

11

12

13

Reserves under reduction in cost of inventories

14

Preparation and acquisition of materials

15

Variation in material cost

16

17

The value added tax on goods purchased, works, services

18

19

Section III
PRODUCTION COSTS

Main production

20

By types of the main production

Self-produced semifinished products

21

Insurance payments

22

Auxiliary productions

23

By types of auxiliary productions

24

General production costs

25

General business costs

26

27

Production scrap

28

Productions of services and farms

29

By types of productions of services and farms

30

31

32

33

34

35

36

37

38

39

Section IV
FINISHED GOODS AND GOODS

40

Goods

41

1. Goods in warehouses
2. Goods in retail trade
3. Container under goods and empty
4. Purchased products
5. The goods transferred for preparation to the party
6. Hire objects

Trade margin

42

Finished goods

43

Expenses on realization

44

The goods shipped

45

46

The non-current assets intended for realization

47

48

49

Section V
MONEY AND SHORT-TERM FINANCIAL INVESTMENTS

Cash desk

50

Settlement accounts

51

Currency accounts

52

53

54

Special accounts in banks

55

1. Deposit accounts
2. Accounts in precious metals
3. Special account of money of purpose

56

Money in transit

57

1. The collected money
2. Money for acquisition of foreign currency
3. Money in foreign currencies for realization

Short-term financial investments

58

1. The short-term financial investments in securities
2. The granted short-term loans

Reserves under impairment of the short-term financial investments

59

Section VI
CALCULATIONS

Settlings with suppliers and contractors

60

61

Settlings with buyers and customers

62

Doubtful debt allowances

63

64

Deferred tax liabilities

65

Calculations for short-term loans and loans

66

1. Calculations for short-term loans
2. Calculations for short-term loans
3. Calculations for percent on short-term loans and loans

Calculations for long-term loans and loans

67

1. Calculations for long-term loans
2. Calculations for long-term loans
3. Calculations for percent on long-term loans and loans

Calculations for taxes and fees

68

1. Calculations for the taxes and fees attributable to costs for production and sales of products, goods, works, services
2. Calculations for the taxes and fees estimated from proceeds from sales of products, goods, works, services
3. Calculations for the taxes and fees estimated from profit (income)
4. Calculations for the income tax
5. Calculations for other payments in the budget

Calculations for social insurance and providing

69

Settlings with personnel on compensation

70

Settlings with advance holders

71

72

Settlings with personnel on other transactions

73

1. Calculations for the granted loans
2. Calculations for compensation of damage

74

Settlings with founders

75

1. Calculations for deposits to the authorized capital
2. Calculations for dividend payout and other income

Settlings with different debtors and creditors

76

1. Payment under executive documents
2. Calculations for property and personal insurance
3. Payment under claims
4. Payment under receivable dividends and other income
5. Calculations for the deposited amounts
6. Agreement settlements of property trust management
7. The calculations connected with disposal group

Calculations for direct insurance and reinsurance

77

78

Intraeconomic calculations

79

Section VII
EQUITY

Authorized capital

80

Own shares (share in the authorized capital)

81

Reserve capital

82

Added capital

83

Retained earnings (uncovered loss)

84

85

Target financing

86

87

88

89

Section VIII
FINANCIAL RESULTS

Income and expenses on the current activities

90

1. Proceeds from sales of products, goods, works, services
2. The value added tax estimated from proceeds from sales of products, goods, works, services
3. The other taxes and fees estimated from proceeds from sales of products, goods, works, services
4. Cost of sales, goods, works, services
5. Management expenses
6. Expenses on realization
7. Other incomes on the current activities
8. The value added tax estimated from other incomes on the current activities
9. The other taxes and fees estimated from other incomes on the current activities
10. Other expenses on the current activities
11. Profit (loss) from the current activities

Other incomes and expenses

91

1. Other incomes
2. Value added tax
3. The other taxes and fees estimated from other incomes
4. Other expenses
5. Balance of other incomes and expenses

92

Insurance premiums (awards)

93

Shortages and losses from spoil of property

94

Insurance reserves

95

Reserves of the forthcoming payments

96

By types of reserves of the forthcoming payments

Deferred expenses

97

On expense types of future periods

Deferred revenues

98

On income types of future periods

Profits and losses

99

OFF-BALANCE ACCOUNTS

Account name

Account number

Leased fixed assets

001

The property accepted on safe custody

002

The materials accepted in conversion

003

The goods accepted on the commission

004

The equipment accepted for installation

005

Forms of documents with certain degree of protection

006

Written off receivables, hopeless to obtaining

007

Providing obligations received

008

Providing obligations issued

009

010

The fixed assets leased

011

012

013