UNIFORM CHART OF ACCOUNTS Prescribed number of number of Accounts

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UNIFORM CHART OF ACCOUNTS Prescribed number of number of Accounts Powered By Docstoc
					                                     UNIFORM CHART OF ACCOUNTS

                Prescribed



                number of



                             number of
                Accounts
                 Account



                              Account
                 Chart of
        Group




                  URCA



                               URCA
Class




                                                     NAME OF THE CLASS/GROUP/ACCOUNT



0                                        Unpaid registered capital and fixed assets
        00                               Unpaid registered capital (calls in arrear)
        01                               INTANGIBLE ASSETS
                010                      Start-up costs
                      0109               Accumulated depreciation of start-up costs
                011                      Investment in development
                      0110               Investment in products' development
                      0111               Investment in technology development
                      0112               Investment in market development
                      0119               Accumulated depreciation of investment in development
                013                      Concessions, patents, licenses and similar rights
                      0130               Concessions and intangible assets related to concession contract
                      0132               Licenses and intangible assets related to licenses
                      0133               Trade marks
                      0134               Know how
                      0135               Lists of customers
                      0139               Accumulated depreciation of investments in concessions, patents,
                                         trade marks
                014                      Goodwill
                015                      Intangible assets in acquisition
                016                      Prepayment for intangible assets
                019                      Other intangible assets
                      0190               Fee for connection to the municipal infrastructure
                      0191               Computer programs
                      0192               Permanent right for use of land
                      0193               Easement rights
                      0194               Other non-mentioned investments in intangible assets
                      0199               Accumulated depreciation of other investments in intangible assets
        02                               FIXED ASSETS
                020                      Freehold land
                      0200               Construction land
                      0201               Other land
                022                      Buildings and structures
                      0220   02201       Basic mining structures
                                         Roads and plateaus in the Mine
                                         Road scale
                      0221   02210       Basic structures and building in TPP
                                             Main operational facility of the TPP
                                             Chemical treatment of water
                                             Cooling system
                                             Raw water supply system
                                             Delivery of coal
                                             Delivery of slag and ash
                                             Ancillary boiler
                                             Masut station
                                             Electrolysis station
                                             Cooling system facilities
                                             Structures of the HV facilities


                                                                                                              1
                               Structures for storage of the technical gases
                               Structures for general safety and protection of environment
                               Structures providing access, passage and use of the basic
                               facilities
            0221   02215   Basic structures and buildings of HPPs
                               Dams
                               Machine hall
                               Tunnel (in/out), penstocks
                               Channels
                               Spillway
                               Bottom outlet
                               Water-intake structure
                               Structures for general safety and protection of environment
                               Structures providing access, passage and usage of core assets
                               facilities
      022   0223           Construction-structural part of distribution network
                   02230   Construction-structural part of overhead lines
                               Iron netlike poles, including foundations (analytics per LV)
                               Concrete poles (analytics per LV)
                               Wooden poles on the concrete legs (analytics per LV)
                               Wooden poles (analytics per LV)
                   02231   Construction-structural part of the cable lines (analytics per LV)
                   02232   Construction-structural part of the transformer station
                               Structure for TS built in the facility (analytics per LV)
                               Assembled concrete structure for TS (analytics per LV)
                               Concrete structure for TS (analytics per LV)
                               TS on the concrete poles (analytics per LV)
                               TS on the iron netlike poles (analytics per LV)
                               TS on the wooden poles (analytics per LV)
                   02233   Facilities for general safety and protection of environment
                   02234   Facilities providing access, passage and use of distribution assets
            0226           Other buildings
                   02266   Building of technical preparation, warehouse, dispatch centers
                   02267   Buildings for the ancillary and supporting activities
                               Warehouses, workshops
                               Catering and similar facilities
                               Facilities for preparatory and research activities
                               Temporary structures for preparatory and research activities
                               Other structures
                   02268   Structures for other purposes
                   02269   Management and administration premises
            0228           Housing kept for operational purposes
            0229           Accumulated depreciation of buildings and structures
                   02290   Acc. depreciation of basic mining structures (analytics per groups of
                           assets)
                   02291   Acc. depreciation of the TPP basic facilities (analytics per groups of
                           assets)
                   02291   Acc. depreciation of HPP basic structures (analytics per groups of
                           assets)
                   02293   Acc. depreciation of the construction-structural part of the distribution
                           network (analytics per groups of assets)
                   02296   Acc. depreciation of other buildings (analytics per groups of assets)
                   02298   Acc. depreciation of the housing
023                        Equipment
            0230   02301   Equipment of the Mine (to develop analytics as required)
                               Continual equipment
                               Excavation-Loading equipment



                                                                                                  2
                   Electrical equipment
                   Drainage equipment
                   Equipment for mechanical maintenance
                   Geodetic equipment
                   Equipment of the dispatch centre of the Mine
                   Electrical installations
                   Mechanical installations
                   I&C equipment
                   Meteorological equipment
                   Rescue service assets
0231   02310   Equipment of the thermal power plant (to develop analytics as
               required)
               1. Boiler facility
                   Boiler pipe system
                   Boiler rotation equipment
                   Boiler ancillary equipment
                   Boiler blowing system
                   Coal dosing system
       02310   2. Mechanical hall
                   Turbine
                   Supply system
                   Condensation system
                   Re-generative system
                   Circular cooling system
                   Ejection system
                   Oil system of lubricating
                   Turbine regulation system
                   Generator ancillary system
                   High pressure pipelines
                   Delivery of coal
                   Delivery of slag and ash
                   Cooling system
                   Masute facility
                   Chemical preparation of water
                   Electrical-filter facility
                   Technical gasses
                   Compressed air
                   Ancillary boiler room
                   Oil station
                   Heating, ventilation and air-conditioning of GPO
                   Fire-fighting system
                   Central workshop
       02310   3. Electrical equipment of the thermal power plant
                   Actuator
                   Generator switch
                   Disconnector
                   Plated lines MV
                   Energy transformers
                   Electrical motors MV
                   Switchyard 400 kV
                   Switchyard 110 kV
                   Switchyard 35 kV
                   Facility 6 kV
                   Plated lines 6 kV
                   0,4 kV electrical motors
                   0,4 kV switcher



                                                                               3
                   Diesel generators, ACU batteries, rectifier, invertors
                   Facilities of the direct switch
                   Electrical installations of lighting, grounding and lightning
                   Electrical installations of heating, ventilating and air- conditioning
                   Cable cupboards
                   External cable installations
               4. Equipment for signalizing and protection
               5. Metering-regulation equipment
               6. Control equipment
               7. Alarm systems and devices
               8. Firefighting protection
0231   02315   Equipment - electrical and mechanical part of the hydro electric
               power plants
                   Hydro-mechanical equipment
                   Crane/lifts
                   Turbine with equipment
                   Actuator
                   Switchyard HV
                   Switchyard MV
                   Switchyard LV
                   Switchyard of the safety supply
                   Diesel generators, acu-batteries, rectifiers, invertors
                   Telecommunications
                   Cables and cupboards, plated rail connections
                   Lighting, grounding, lightning
                   Heating, ventilation, air-conditioning
                   Control equipment
                   Transmission lines
                   Transformers
                   Chokes
                   Firefighting protection
                   Pipelines
                   Equipment for metering and supervision
                   Radio devices
0233           Electrical equipment of distribution network
0233   02330   Distribution lines (analytics per voltage levels)
                   Lines of the voltage level 110 kV
                   Lines of the voltage level 35 kV
                   Lines of the voltage level 20 kV
                   Lines of the voltage level 10 kV, 6 kV
       02331   Connections (analytics per voltage levels)
                   Connections at 35 kV
                   Connections at 10 kV, 20 kV, 6 kV
                   Connections at low voltage
0233   02332   Substation equipment (analytics per voltage levels)
                   TS equipment x/35 kV
                   TS equipment x/10 (20,6) kV
                   TS equipment x/0,4 kV
0233   02333   Equipment of the distribution lines (analytics per voltage levels)
                   Equipment of 35 kV lines
                   Equipment of 10 kV lines
                   Equipment of the cable LV lines
                   Equipment of the overhead LV lines
0233   02334   Metering devices of distribution (analytics per LV)
                   Relays



                                                                                       4
                         Control metering devices
                         Metering sets, devices and inserted devices (analytics per LV)
                         МТК system
                         Portable metering and testing devices and locators
      0233   02338   Radio devices
                         Repeaters
                         Radio stations
      0233   02338   Generators
                         Batteries
                         Diesel generators
      0233   0233    Protection and firefighting equipment
      0235           Vital spare parts of equipment and plant
             02350   Vital spare parts of equipment and plant - Mine
             02351   Vital spare parts of equipment and plant - TPP
             02351   Vital spare parts of equipment and plant - HPP
             02353   Transformers and other vital distribution equipment in reserve
      0236           Other equipment
      0236   02360   Stationary - TPP, HPP, Distribution
                         Air-conditioning equipment
                         Premises maintenance equipment
                         Stationary
      0236   02361   Information-communication equipment
      0236   02362   Vehicles (to develop analytics as necessary)
                         Passenger vehicles
                         Passenger vans
                         Jeep
                         All-terrain vehicle
                         Special vehicles (according to the purpose)
                         Trucks
                         Tractors
                         Cisterns
                         Buses
      0239           Accumulated depreciation of the equipment (analytics per
                     groups of assets)
             02390   Accumulated depreciation of the Mine equipment
             02391   Accumulated depreciation of the TPP equipment
             02391   Accumulated depreciation of the HPP equipment
             02393   Accumulated depreciation of the Distribution equipment
             02395   Accumulated depreciation of vital spare parts and equipment in
                     reserve
             02396   Accumulated depreciation of other equipment
024                  Tools and inventory
      0240   02401   Special tools for the facility and equipment in the Mine
      0241           Special tools for the facility and equipment in the plant
             02411   Special tools for the facility and equipment of the TPP
             02415   Special tools for the facility and equipment of the HPP
      0243           Special tools for facility and equipment of Distribution
      0246           Other tools and inventory in use for more than a year
             02466   Protection items and firefighting protection
             02467   Tools of the ancillary activities/locksmith's trade, workshop, etc/
             02468   Special and universal tools of the secondary activities
      0249           Accumulated depreciation of tools (analytics per groups of assets)
025                  Plantations and forests
026                  Herd
027                  Other assets (books and other art works, monuments, etc)
028                  Fixed assets in preparation



                                                                                           5
               0280           Land in acquisition
               0282           Construction structures in progress
               0283           Equipment in acquisition
               0286           Other fixed assets in preparation
               0288           Procurement of flats and houses for the operational purposes
         029                  Advance payment for the fixed assets
               0290           Advance payment for the fixed assets
    03                        Long-term financial investments portfolio
         030                  Participation in the capital of the related legal entities
         031                  Participation in the capital of other legal entities
         032                  Long-term credits to the related legal entities
         033                  Long-term credits in the country
               0332   03320   Long-term credit to debtors for energy for the period over a year
         034                  Long-term credits abroad
         035                  Long-term securities
         036                  Redeemed stocks of its own
         037                  Investments in financial leasing
         039                  Other long-term financial investments
    04                        Investment property
         040                  Investments in improvement of the freehold land
         041                  Investments in improvement of the land with the permanent right of
                              use
         042                  Investments in the civil structures
         043                  Investments in the civil structures under the operational leasing
         044                  Other investments in the property
         048                  Investments in the property in acqusition
         049                  Advance payment for property in acqusition
    05                        Deferred tax assets
         050                  Deferred tax assets
1                             STOCKS
    10                        Material
         100                  Material
               1000           Procurement of material, spare parts, car tires and inventory
               1001           Material and spare parts in the warehouse
               1002           Fuel and lubricants in the warehouse
               1003           Consumables in the warehouse
               1004           Consumables in use
                      10040   Car tires in use
                      10041   Small tools and inventory in use
               1005           Calculative write-off of the consumables in use during the calculation
                              period
                      10050   Calculative write-off of the car tires in use
                      10051   Calculative write-off of small tools and inventory in use
               1006           Supplies of material for the restaurant and buffet
               1007           Protective clothes, equipment and overalls
               1008           Material in work in progress
               1009           Difference between planned and book value of material
    11                        Work in progress
    12                        Finished products
    13                        Goods
    14                        Fixed assets intended for sale and disposal
         140                  Land intended for sale and disposal
         141                  Civil structures intended sale and disposal
         142                  Equipment intended for sale and disposal
         143                  Intangible assets intended for sale and disposal
         149                  Other fixed assets intended for sale and disposal



                                                                                                  6
    15                        Prepayments
         150                  Prepayments for material and goods at stocks
         151                  Prepayments for services for constructed assets
2                             SHORT-TERM RECEIVABLES, DEPOSITS AND CASH
    20                        Receivables based on the sale
         200                  A/R related legal persons
               2000           Receivables from the related parties for electricity in local currency
               2009           Provisions for receivables from the related parties for electricity
         201                  A/R in the country
               2010           Receivables from buyers in the country for electricity
               2011           Receivables from buyers in the country for coal
               2012           Receivables from buyers in the country for services
               2013           Receivables from buyers in the country per other bases
               2018           Disputable receivables from the buyers in the country
               2019           Provisions for receivables from the buyers in the country
         202                  A/R abroad
               2020           Receivables from the buyers abroad for electricity
               2021           Receivables from the buyers abroad for coal
               2022           Receivables from the buyers abroad for services
               2023           Receivables from the buyers abroad on other bases
               2029           Provisions for receivables from the buyers abroad
    21                        Receivables from the specific duties
         210                  Receivables from exporters
         211                  Receivables from import for the third party
         212                  Receivables from the commission and consignment sale
         219                  Other receivables from the specific operation with related parties
    22                        Other receivables
         220                  Receivables for the interest and dividend
         221                  Receivables from the employees
         222                  Receivables from the state bodies and organizations
         223                  Receivables based on direct taxes prepaid
         224                  Receivables based on indirect taxes prepaid
         229                  Other receivables
    23                        Short-term financial deposits
         230                  Short-term deposits to the related parties (renewed loans to debtors
                              separately)
               2309           Provision for short-term deposits to the related parties
         231                  Short-term credits in the country (renewed loans to debtors
                              separately)
               2310           Renewed loans to debtors for electricity for the period up to a year
         232                  Short-term credits abroad
         233                  Part of the long-term credit due within a year
         234                  Securities - a part due within a year
         235                  Trading securities
         236                  Bills of exchange
         237                  Part of the investment in the financial leasing due within a year
         238                  Redeemed own shares
         239                  Other short-term deposits
    24                        Cash-equivalents and cash
         240                  Securities intended for sale
         241                  Gyro and current accounts
         242                  Earmarked funds and letters of credit (to develop analytics if
                              necessary)
               2420   24203   Earmarked funds for investments in the separate account (funds paid
                              for construction of connections)
         243                  Cashier's office
         244                  Foreign currency accounts


                                                                                                  7
         245          Foreign currency letters of credit
         246          Foreign currency cashier's office
         249          Other foreign currency assets - analytical per kind of assets
    28                Prepayments and deferred expenditures
         280          Costs paid in advance up to one year
         281          Accrued receivables for non-invoiced revenue - analytically per kind
         282          Prepayments in VAT
         289          Other deferred expenditures
3                     CAPITAL
    30                Share capital
         300          Equity capital - ordinary shares
         301          Equity capital - preferred shares
         302          Share of the limited liability company
         303          Deposit
         304          State-owned capital
         305          Cooperative shares
         309          Other capital
    31                Reserves
         310          Emission premium
         311          Revaluation reserves
               3114   Revaluation of the state-owned capital
               3116   Revaluation surplus based on the revaluation of fixed assets
         312          Statutory reserves
         313          Appropriated reserves
         314          Other reserves
    32                Retained earnings
         320          Retained earnings from the previous years
         321          Retained earnings from the current year
               3210   Retained earnings from the current year transferred from the P/L
                      account
               3211   Realized revaluation surplus of the current year
    33                Loss
         330          Loss of the previous years
         331          Loss of the current year
4                     LONG-TERM PROVISIONS AND LIABILITIES
    40                Long-term provisions
         400          Provision for costs in the guarantee period
         401          Provisions for costs related to renewal of the natural resources
               4010     costs related to reclamation of land on the Mines
         402          Provisions for the restructuring costs
         403          Provisions for the employees' benefits
         404          Provisions for the dismantling costs and removal of the fixed assets
                      and land reclamation
         409          Other long-term provisions
               4090   Accrued revenue from the received donations
    41                Long-term liabilities and deferred tax liabilities
         410          Liabilities that might be converted into the capital
         411          Long-term liabilities to related parties
               4110   Liabilities for long-term securities to related parties
               4111   Liabilities for long-term credits to related parties in the country
               4112   Liabilities for long-term credits to related parties from abroad
               4119   Other long-term liabilities to related parties
         412          Liabilities for long-term securities
               4120   Liabilities for the bonds issued
               4121   Liabilities for financial derivatives traded at the exchange
               4122   Liabilities for other long-term securities



                                                                                         8
     413                  Long-term credits in the country
           4130           Long-term financial credits for the fixed assets
           4131           Long-term financial credits for the working capital
           4132           Long-term commodity credits for the fixed assets
           4133           Long-term credits for the working capital
           4139           Other long-term credits in the country
     414                  Long-term credits from abroad
           4140           Long-term financial credits for fixed assets
                          Long-term financial credits for working capital
           4141           Long-term commodity credits for fixed assets
                          Long-term commodity credits for working capital
           4149           Other long-term credits from abroad
     415                  Liabilities for financial leasing
           4150           Liabilities for the rented structures
           4151           Liabilities for the rented equipment
           4159           Other liabilities for the financial leasing
     416                  Liabilities for investments in the immovable property
     418                  Other long-term liabilities
     419                  Deferred taxation
42                        Short-term financial liabilities
     420                  Short-term credits from related parties
           4200           Short-term financial credits to related parties in the country
           4201           Short- term commodity credits to related parties in the country
           4202           Short--term credits for related legal persons in the country
     421                  Short-term credits in the country
           4210           Short--term financial credits for the banks in the country
           4211           Short--term financial credits for other legal persons in the country
                          through the banks
           4212           Short-term commodity credits in the country
           4219           Other short-term credits in the country
     422                  Short-term credits abroad
           4220           Short-term financial credits abroad
           4221           Short-term commodity credits abroad
           4229           Short-term credits abroad
     423                  Part of the long-term liabilities due within a year
           4230           Part of the long-term liabilities which is already due
           4231           Part of the long-term liabilities in the country due within a year
           4232           Part of the long-term liabilities abroad already due
           4233           Part of the long-term liabilities abroad due within a year
     424                  Short-term liabilities for issued securities
     425                  Part of the liabilities based on the financial leasing due within a year
     429                  Other short-term financial liabilities
43                        Liabilities resulting from the operation
     430                  Received advance payment, deposits and caution money
           4301           Received advance payment in the country
           4302           Received advance payment abroad
           4303           Received caution money and warranties in the country
           4304           Received caution money and warranties abroad
     431                  Suppliers - related parties (to develop analytics if necessary)
           4310   43100   Liabilities to suppliers - related parties for electricity
           4311   43110   Liabilities to suppliers - related parties for non-invoiced purchased
                          electricity
     432                  Suppliers in the country (to develop analytics if necessary)
           4320   43200   Liabilities to suppliers in the country for electricity
           4331   43310   Liabilities to suppliers in the country for non-invoiced purchased
                          electricity
     433                  Suppliers from abroad (to develop analytics if necessary)


                                                                                                 9
               4330   43300   Liabilities to suppliers from abroad for electricity
               4331   43310   Liabilities to suppliers from abroad for non-invoiced purchased
                              electricity
         434                  Liabilities for the cheques issued
         435                  Liabilities based on the bills of exchange issued
         436                  Liabilities based on other Securities resulting from business
    44                        Liabilities from the specific activities
         440                  Liabilities to the importer
         441                  Liabilities based on the import for the account of the third party
         442                  Liabilities based on the commission and consignment sale
         449                  Other liabilities from the specific activities
    45                        Liabilities for salaries and allowances
         450                  Liabilities for the net salaries
         451                  Liabilities for the net allowances of salaries
    46                        Liabilities for taxes, contributions and other duties on payment
                              to employees
         460                  Liabilities for taxes on salaries and allowances
         461                  Liabilities for contributions on salaries and allowances
         462                  Liabilities for the sales tax
         463                  Liabilities for VAT
         464                  Liabilities for taxes on profit
         465                  Liabilities for excise tax
         466                  Liabilities for customs duty and other fees related to procurement or
                              debited to costs
         467                  Liabilities for contributions debited to costs
         469                  Other liabilities for taxes, contributions and other duties
    47                        Other liabilities
         470                  Liabilities for incurred interest and financing costs
               4700           Liabilities for incurred interest from transactions with related parties
               4701           Liabilities for incurred interest from transactions with other entities
               4702           Liabilities for incurred exchange rate differences
               4709           Liabilities for other financial expenditures
         471                  Liabilities for dividends
         472                  Liabilities for participation in profit
         473                  Liabilities to employees
         474                  Liabilities to members of the Management and Supervision Board
         479                  Other liabilities
    48                        Accruals and deferred income
         480                  Accrued operating costs
         481                  Accrued procurement costs
         482                  Deferred revenues
         483                  Deferred VAT
         489                  Other accruals and deferred income
    49                        Short-term provisions
         490                  Provisions for costs within the guarantee period
         491                  Provisions for the costs of restructuring
         492                  Provisions for the payment to employees
         493                  Part of the long-term provisions which shall be used in the period up
                              to one year
         499                  Other short-term provisions
5                             EXPENDITURES
    50                        Purchase value of the sold goods
         500                  Procurement of goods (if the supplies are kept within the class 9)
         501                  Purchase value of the sold goods
               5010           Purchase value of the electricity intended for sale to suppliers
                              (wholesale)
               5011           Purchase value of the electricity intended for sale to end users (retail)



                                                                                                   10
                  50111   Purchase value of the electricity intended for sale to eligible
                          customers
                  50112   Purchase value of the electricity intended for sale to tariff customers
           5012           Incurred use of network charges
                  50120   Incurred use of network charges for electricity passed on suppliers
                  50121   Incurred use of network charges for electricity passed on tariff
                          customers
                  50122   Incurred use of network charges for electricity passed on eligible
                          customers
           5019           Acquisition costs of other goods
51                        Costs of the material
     510                  Procurement of the material (if the supplies are kept within the class
                          9)
           5100           Procurement of the material
     511                  Costs of the material used for produced outputs
           5110           Directly usedmaterial for produced outputs (variable costs of
                          production)
                  51100   Basic material used in produced outputs
                  51101   Ancillary material used in produced outputs
                  51102   Other material used in produced outputs
           5111           Material used for construction of new connections
           5112           Material used for construction of fixed assets (to be capitalized)
           5113           Reasonably incurred damage, loss and wastage
           5114           Material and spare parts used for maintenance of assets of other
                          persons and services
                  51140   Material and spare parts used for maintenance of the metering
                          devices and other electric equipment owned by other persons
           5119           Difference between planned and actual prices of material used in
                          production
     512                  Costs of other material and plant overheads
           5120           Costs of material and spare parts for regular planned maintenance of
                          the fixed assets
                  51200   Material spent for regular planned maintenance of fixed assets
                  51201   Spare parts spent for regular planned maintenance of fixed assets
           5121           Material and spare part spent for emergency maintenance of fixed
                          assets
                  51210   Spent material for emergency maintenance of fixed assets
                  51211   Spare parts spent for emergency maintenance of fixed assets
           5122           Other material spent for maintenance
           5125           Costs of the plant overhead material
                  51250   Stationary used
                  51251   Material used for trade of products and services
                  51252   Other overhead material used
           5126           Car-tires, small tools, inventory and packing material used
                  51260   Car-tires for working vehicles and machinery
                  51261   Other car-tires used
                  51262   Small tools, inventory and packing material used
           5127           Food and drinks used in the canteens
           5129           Difference between planned and actual prices of other material
     513                  Costs of fuel and energy
           5130           Costs of own consumption of electricity read on meters
                  51301   Electricity used for production of outputs
                  51302   Electricity used for other purposes
           5131           Oil derivates used
                  51310   Oil derivates used for production of outputs (in the core activity
                          process)
                  51311   Oil derivates used for working vehicles and machinery
                  51312   Oil derivates used for trucks and all terrain vehicles



                                                                                              11
                  51313   Oil derivates used for passenger vehicles
                  51314   Oil derivates used for maintenance
                  51319   Other fuel and water used
           5133           Costs of electricity in distribution network
                  51330   Costs of electricity for distribution losses
                  51331   Costs of electricity supplied to distribution users
           5135           Costs incurred in transmission network passed on the
                          distribution network users
                  51350   Costs of use of transmission network (for the transmission services)
                  51351   Costs of the ISO services
                  51352   Costs of the ancillary services - secondary and tertiary regulation
                  51353   Costs of the excessive reactive energy
                  51354   Costs of balancing
52                        Costs of salaries and reimbursements of salaries and other
                          personnel payments
     520                  Costs of the staff gross salaries
           5200           Costs of salaries for the regular work based on the time spent at work
           5202           Costs of salaries based on the outputs of the employee - incentives
                          for personal results
           5203           Costs of the salaries based on the company's results - incentives for
                          company’s results
           5204           Costs of salaries passed on the activated outputs
           5209           Costs of salaries based on other merits
     521                  Costs of the gross reimbursements of salaries
           5210           Allowances for official holidays
           5211           Allowances for annual leave
           5212           Allowances for the paid leave from work
           5213           Allowances for the sick-leave
           5214           Allowances for the work at night etc
           5219           Other allowances
     529                  Other personal expenditures
           5290           Costs of allowances for the canteen meals
           5291           Holiday cash grant
           5292           Severance pay for termination of the employment contract paid above
                          the total provisions
           5293           Jubilee rewards paid above the total provisions
           5294           Assistance for the employees and families
           5295           Other personal payments on which taxes and contributions are
                          payable
           5299           Other personal payments on which the income tax is payable
53                        Costs of direct services
     530                  Costs of services related to production of outputs
           5300           Services related to excavation and loading in the Mine
           5303           Services related to construction of connections borne by customer
           5309           Other services related to production of outputs
     531                  Costs of transport services
           5310           Costs of transport not calculated in the price of material and spare
                          parts
           5311           Costs of Post-Telegraph-Telephone services
           5312           Other costs of transport services
     532                  Costs of services related to maintenance
           5320           Costs of services related to the planned maintenance of the fixed
                          assets
           5321           Costs of services related to the emergency maintenance of the fixed
                          assets
           5322           Costs of services related to repair of damage on the third party assets
           5323           Services related to verification and certification of the proper
                          operation of the devices


                                                                                             12
     533                  Costs of renting
           5330           Costs for the land renting
           5331           Costs for the premises renting
           5332           Costs of the warehouse renting
           5333           Costs for the operational equipment renting
           5334           Costs for the transport means renting
           5335           Costs for the business inventory and equipment renting
           5339           Other costs of rent
     534                  Costs of fairs
     535                  Costs of commercials
     539                  Costs of other direct services
           5390           Safety at work services
           5391           Communal services (compulsory disinfection, rat poisoning, etc)
           5392           Services in transport of products and services
           5395           Meters' reading
           5399           Non-mentioned other generation services
54                        Costs of depreciation and provisions
     540                  Depreciation of the fixed assets
     541                  Provisions for material costs
           5410           Provisions for costs within the guarantee period, caution money and
                          deposits
           5411           Provisions for the reclamation costs
           5412           Provisions for restructuring costs
           5413           Provisions for salaries of the staff
           5414           Provisions for the region rehabilitation costs
           5419           Provisions for other possible costs in the next years
55                        Non-material costs
     550                  Costs of reimbursements to staff and physical persons
           5500           Costs of reimbursements to the employees
                  55000   Reimbursements for the business trip
                  55001   Field allowance
                  55002   Reimbursement for stay apart from family
                  55002   Reimbursement of the transport costs to work
                  55009   Other reimbursement of employees
           5501           Reimbursement for the physical persons not employed with the payer
                  55010   Reimbursement for temporary works
                  55011   Reimbursements for temporary service contract
                  55019   Other reimbursements for physical persons not employed with payer
     551                  Costs of indirect services
           5510           Audit costs
           5511           Costs of advocacy services
           5512           Costs of certification of the operational processes
           5513           Costs of other social activities
           5514           Costs of the expert training of the staff
           5515           Cleaning of premises
           5519           Other indirect services
     552                  Representation costs
           5520           Representation costs in own premises
           5521           Representation costs at the business events
           5522           Catering costs
           5523           Costs of gifts
           5524           Own products and services used for representation
           5529           Other representation costs
     553                  Costs of the insurance premium
           5530           Costs of insurance of property
                  55300   Compulsory insurance (for motor vehicles' registration and other



                                                                                         13
                          compulsory insurances)
                  55301   Insurance of property apart from the compulsory insurance
           5531           Costs of insurance against third parties' responsibilities - damage
           5532           Costs of insurance of the staff
                  55320   Compulsory insurance of the staff
                  55321   Insurance of employees, apart from the compulsory insurance
           5539           Other premiums of insurance
     554                  Costs of the payment system
           5540           Costs of the domestic payment system
           5541           Costs of the foreign payment system
           5542           Costs of the bank services
           5549           Other costs of the payment system
     555                  Membership fees
           5550           Membership fees of the Chamber of Commerce
                          Membership fees of the domestic business associations
                          Membership fees of the foreign business associations
     556                  Costs of taxes
           5560           Tax on property
           5561           Fee for usage of municipal land of general interest
                  55610   Fee for usage of natural resources for generation of electricity
                  55611   Fee for emission of gases based on the pollution of environment
                  55612   Fee based on other damaging products
                  55619   Other fees for usage of the land
           5562           Fee for usage of water
                  55620   Fee based on number of employees
                  55621   Fee based on the volume of operation
                  55622   Fee based on the fixed assets
           5564           Fee for improvement of the construction land
     557                  Costs of the compulsory contributions
           5570           Regulatory fee
           5571           Other compulsory contributions and fees
     559                  Other non-material costs
56                        Financial expenditures
     560                  Financial expenditures from transactions with related companies
           5600           Interests from transactions with related parties in the country
           5602           Realized negative exchange rate differentials from transactions with
                          related parties
           5603           Write-off of the long-term deposits from transactions with related
                          parties in the country
           5608           Other financial expenditures from transactions with related parties in
                          the country
     561                  Accrued interests
           5610           Interests on credits in the country
           5611           Interests on credits in the foreign currency
           5612           Interests on securities
           5613           Interests on other financial liabilities
           5614           Interests on purchase and sale in the country
           5615           Interests on purchase and sale sale abroad
           5616           Default interests in the country
           5617           Default interests abroad
           5618           Interests on overdue payment of public revenues
           5619           Other interests
     562                  Negative exchange rate differentials
           5620           Realized negative exchange rate differentials on deposits,
                          receivables and liabilities in foreign currency
           5621           Negative exchange rate differentials incurred from disclosing items in
                          average exchange rate


                                                                                             14
               5622           Negative exchange rate differentials from payment in foreign currency
               5629           Other realized negative exchange rate differentials
         563                  Write-off of the long-term financial deposits
         564                  Losses based on the change of fair value of immovable property
         569                  Other financial expenditures
    57                        Other expenditures
         570                  Losses from writing-off of the fixed tangible and intangible assets
         571                  Losses from sale of the fixed tangible and intangible assetss
         572                  Losses from sale of the shares and long-term securities
         573                  Losses from sale of materials
         574                  Deficits
         575                  Write-off of the working assets
               5750           Write-off of the supplies
               5751           Adjustment of the supplies' value
               5752           Write-off of the short-term financial deposits
               5753           Adjustment of value of the short-term financial deposits
               5754           Write-off of the short-term receivables
               5755           Adjustment of value of other short-term receivables for electricity
               5755           Adjustment of value of other short-term receivables for electricity
               5757           Adjustment of value of short-term receivables for services
               5758           Adjustment of value of short-term receivables from related companies
               5759           Write-off of other working assets (apart from outputs)
         576                  Losses based on sale of the fixed assets classified as the assets
                              intended for sale and disposal
         577                  Losses from investments in property
         579                  Non-mentioned other expenditures
    58                        Expenditures from adjustment of the fixed assets value
         580                  Expenditures from re-valuation of the tangible and intangible assets
               5800           Expenditures from economic and technological obsolence of vital
                              spare parts and equipment in reserve
         581                  Expenditures from impairment losses
    59                        Transfer of expenditures

6                             Revenues
    60                        Revenues from the sale of goods
         600                  Revenues from the sale of goods to related companies
               6000           Revenues from the wholesale of electricity
                      60000   Revenues from the sale of electricity to traders and suppliers of
                              electricity
                      60001   Revenues from the sale of electricity to tariff customers' suppliers
               6001           Revenues from the sale of electricity to related companies - end
                              users
                      60010   Revenues from the sale to the related company - eligible customer
                      60011   Revenues from the sale of electricity to the related company - non-
                              eligible customer
               6009           Other revenues from the sale of goods to related companies
         601                  Revenues from the sale of goods on domestic market
               6010           Revenues from the wholesale of electricity
               6011           Revenues from the sale of electricity to eligible customers
               6012           Revenues from the sale of electricity to tariff customers
               6019           Other revenues from the sale of goods on domestic market
         602                  Revenue from the sale of goods abroad
               6020           Revenues from the direct sale of electricity abroad
               6021           Revenue from the sale of electricity abroad via exporters
               6029           Other revenue from the sale of other goods abroad
    61                        Revenues from the sale of products and services
         610                  Revenues from the sale of electricity to related parties



                                                                                                 15
           6100           Revenues from the sale of electricity to related parties within ERS
                  61001   Revenues from the sale of electricity to related parties within ERS -
                          for tariff customers
                  61002   Revenues from the sale of electricity to related parties within ERS -
                          for other customers
           6102           Revenues from the sale of ancillary services to related parties within
                          ERS
                  61020   Revenues from providing reactive energy upon request of the system
                          operator
                  61021   Revenues from providing reserve capacity
                  61022   Revenues from engagement of reserves upon request of system
                          operator
                  61029   Other revenues from ancillary services
     611                  Revenues from sale of products and services on domestic
                          market
           6110           Revenues from sale of electricity on domestic market
                  61100   Revenues from sale of electricity to suppliers - for tariff customers in
                          RS
                  61101   Revenues from sale of electricity for other customers in the country
                  61102   Revenues from the wholesale of energy on domestic market
           6111           Revenues from ancillary services on domestic market
                  61110   Revenues from providing reactive electricity upon request of system
                          operator
                  61111   Revenues for providing reserve capacity
                  61112   Revenues from engagement of the reserve upon request of system
                          operator
                  61119   Other revenues from ancillary services
           6112           Revenues from Distribution services
                  61120   Revenues from electricity distribution services for tariff customers
                  61121   Revenues from electricity distribution services for eligible customers
                  61122   Revenues from paid ancillary services (reactive energy, settlement of
                          imbalances)
                  61123   Revenues from the issued permits for connects
                  61124   Revenues from connection fees
                  61129   Other revenues from services related to distribution of electricity
           6113           Other revenues from the sale of products at domestic market
                  61130   Revenues from the sale coal at domestic market
                  61131   Revenues from the sale of by-products at domestic market
           6114           Other revenues from services at domestic market
           6119           Other non-mentioned revenues at domestic market
     612                  Revenues from the sale of products and services at foreign
                          market
           6120           Revenues from the sale of electricity abroad
                  61200   Revenues from the direct sale of electricity at foreign market
                  61201   Revenues from the sale of electricity via exporters at foreign market
           6121           Revenues from the sale of coal abroad
           6122           Revenues from the sale of by-products abroad
           6123           Revenues from the sale of ancillary services abroad
           6124           Revenues from transmission of energy through transmission or
                          distribution network in order to deliver it abroad
           6129           Revenues from the sale of other products and services abroad
62                        Revenues from the outputs and goods' activating
     620                  Revenues from activating products or consumption of goods for
                          own needs
           6200           Revenues from the goods' activating for the fixed assets
           6201           Revenues from the products and services' activating for the fixed
                          assets
           6202           Revenues from products and services' activating for connections
           6203           Revenues from the use of own products and services for


                                                                                              16
                          procurement of material
           6204           Revenues from consumption of products and goods for advertising
                          and representation
     621                  Adjustment of revenues from outputs' activating
63                        Change of value of the outputs at stocks
     630                  Increase of value of outputs at stocks
     631                  Reduction of value of outputs at stocks
64                        Revenues from bonus, subsidies, donations, etc
     640                  Revenues from bonus, subsidies, donations, cash-grants,
                          indemnities and return of the taxes
           6400           Revenues from subsidies for renewable sources
           6401           Revenues from subsidies for waste treatment and cogeneration
           6402           Revenues from subsidies for end users
                  64020   Revenues from subsidies for the electricity consumed for vulnerable
                          customers from the Budget
                  64021   Revenues from subsidies for the electricity consumed for vulnerable
                          customers from other sources
                  64029   Revenues from subsidies from other sources for end users
           6403           Revenues from donations
                  64030   Donations for reimbursement of costs
                  64031   Realized part of donations in the fixed assets
                  64032   Realized part of donations in the material
                  64039   Revenues from other donations
     641                  Revenues from the budget
     642                  Revenues from other special purpose sources
65                        Other operational revenues
     650                  Revenues from the rents
           6500           Revenues from the rent of buildings
           6501           Revenues from the rent of equipment
           6502           Revenues from the rent for other assets
     651                  Revenues from the membership fees
     652                  Revenues from royalties
     653                  Revenues from cancellation of long-term provisions accounted for
                          operating expenditures
     659                  Other operational revenues
66                        Financial revenues
     660                  Financial revenues from transactions with the related parties
           6600           Revenues from the interests from transactions with related parties in
                          the country
           6602           Revenues from the default interests from transactions with related
                          parties
           6603           Revenues from the positive exchange rate differentials from
                          transactions with related parties
           6604           Revenues from the share in the profit (dividend) from related parties
                          in the country
           6609           Other financial revenues from related parties in the country
     661                  Revenues from the interests
           6610           Revenues from the interests for credits granted in the country
           6611           Revenues from the interests for credits granted in foreign currency
           6612           Revenues from the interests for Securities
           6613           Revenues from the interests for other financial deposits
           6614           Revenues from the interests from the purchase and sale transactions
                          in the country
           6615           Revenues from the interests for purchase and sale transactions
                          abroad
           6616           Revenues from the default interests in the country
           6617           Revenues from default interests abroad
           6618           Revenues from the interests for credits to employees



                                                                                            17
               6619   Revenues from interests for other sources
         662          Positive exchange rate differentials
               6620   Realized positive exchange rate differentials on financial deposits,
                      receivables and liabilities in foreign currency
               6621   Positive exchange rate differentials from disclosing items in foreign
                      currency at average exchange rates
               6622   Positive exchange rate differentials resulting from payment in foreign
                      currency
               6629   Other realized positive exchange rate differentials
         669          Other financial revenues
               6690   Revenue from the share in the profit of legal entities in the country
               6699   Other financial revenues
    67                Other revenues
         670          Earnings from the sale of fixed tangible and intangible assets
         671          Earnings from the sale of share and long-term Securities
         672          Earnings from the sale of material
         673          Earnings from investment in immovable property
         674          Surpluses
         675          Revenues from reduction of liabilities
         676          Earnings from sale of fixed assets, classified as the assets intended
                      for sale and disposal
         677          Paid written-off receivables
               6770   Paid written-off receivables from the related parties for electricity
               6771   Paid written-off receivables from traders for electricity
               6772   Paid written-off receivables from end users for electricity
         679          Other non-operational and extra revenues
    68                Revenues from adjustment of value of the fixed property
         680          Revenues from revaluation of the intangible and tangible assets
         681          Revenues from cancellation of the impairment losses, accounted for
                      as expenditures
    69                Transfer of revenues

7                     Opening and conclusion of the Profit and loss statement

8                     Off - balance records

9                     Calculation of costs and outputs
    90                Accounts of transactions with financial accounts
         900          Accounts for handover of supplies
         901          Accounts for handover of procurement of material and goods
         902          Accounts for handover of costs
         903          Accounts for handover of revenues
    91                Material and goods
         910          Material
         911          Goods
    92                Accounts of the cost centers of procurement, technical and
                      management of ancillary activities
         920          Primary costs (analytic per types of costs and centers)
               9200   Costs of material for operation
               9201   Costs of material and spare parts for maintenance
               9202   Costs of other material
               9203   Costs of fuel and energy
               9204   Costs of depreciation and provisions
               9205   Non-material expenses
         921          Secondary costs (analytic per types of costs and cost centers)
               9210   Costs of the material for production
               9211   Costs of the material and spare parts for maintenance


                                                                                         18
           9212   Costs of other material
           9213   Costs of fuel and energy
           9214   Costs of depreciation and provisions
           9215   Non-material expenses
     929          Transfer of costs
93                Accounts of the core operation cost centers
     930          Primary costs (analytic per types of costs and segments)
           9300   Costs of the material for production
           9301   Costs of the material and spare parts for maintenance
           9302   Costs of other material
           9303   Costs of fuel and energy
           9304   Costs of depreciation and provision
           9305   Non-material expenses
     931          Secondary costs (analytic per types of costs and segments)
           9310   Costs of the material for production
           9311   Costs of the material and spare parts for maintenance
           9312   Costs of other material
           9313   Costs of fuel and energy
           9314   Costs of depreciation and provisions
           9315   Non-material expenses
     939          Transfer of costs
94                Accounts of the management, marketing and similar activities
     940          Primary costs (analytic per types of costs and centers)
           9400   Costs of the material for operation
           9401   Costs of the material and spare parts for maintenance
           9402   Costs of other material
           9403   Costs of fuel and energy
           9404   Costs of depreciation and provisions
           9405   Non-material expenses
     941          Secondary costs (analytic per types of costs and centers)
           9410   Costs of the material for operation
           9411   Costs of the material and spare parts for maintenance
           9412   Costs of other material
           9413   Costs of fuel and energy
           9414   Costs of depreciation and provisions
           9415   Non-material expenses
     949          Transfer of costs
95                Transfer of costs on outputs (analytic per segments of the
                  company)
     950          Work in progress
     951          Transfer of finished products
           9510   Production in the core activity
           9512   Production in non-core activity
           9513   Products of ancillary and supporting activity
           9514   Semi-finished products of own production
     952          Transfer of semi-finished products to the warehouse
     953          Transfer of costs of the realized services
     959          Discrepancy in the costs of the cost centers
96                Products in the warehouse
     960          Products in the warehouse (analytic per segments of the company)
     969          Discrepancy in costs of the products (analytic per segments of the
                  company)
97                Internal realization (analytic per segments of the company)
     970          Costs of the internally realized products
     971          Costs of the internally realized services
     972          Costs of the internally realized semi-finished products



                                                                                   19
     975   Internal revenues
     979   Internal financial result
98         Operational expenditures and revenues (analytic per segments
           of the company)
     980   Costs of the sold products and services
     981   Purchase value of the sold goods
     982   Costs of the period
     983   Write-off, deficits and surpluses of the outputs at stocks
     986   Revenues from the sale of products and services
     987   Revenues from the sale of goods, outputs' activating, bonus, cash-
           grant, subsidies, donations etc
99         Account of the profit, loss and conclusion (analytic per the
           company segments)
     990   Operational profit and loss
     991   Profit and loss from the sale of material
     992   Deficits of material and goods
     993   Write-off of material and goods
     994   Surpluses of material and goods
     999   Conclusion of the costs and outputs accounts




                                                                           20

				
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Description: Chart of Accounts Wholesale Distribution document sample