Minimum chart of accounts for enterprises other than associations and foundations

Balance sheet

1	EQUITY, PROVISIONS FOR LIABILITIES AND CHARGES AND AMOUNTS PAYABLE AFTER MORE THAN ONE YEAR
10	Capital
	100	Issued capital
	101	Uncalled capital (–)
11	Contribution excluding capital
	110	Contribution available excluding capital ⁽³¹⁾
		1100	Share premium
		1109	Other
	111	Contribution not available excluding capital
		1110	Share premium
		1119	Other
12	Revaluation surpluses
	120	Revaluation surpluses on intangible fixed assets ⁽¹⁾⁽²⁾
	121	Revaluation surpluses on tangible fixed assets ⁽²⁾
	122	Revaluation surpluses on financial fixed assets ⁽²⁾
	123	Revaluation surpluses on stocks ⁽¹⁾
	124	Write-back of amounts written down on current investments ⁽³⁾
13	Reserves
	130	Legal reserves
	131	Other reserves not available
		1311	Reserves not available statutorily
		1312	Reserves not available in respect of own shares held
		1313	Financial support
		1319	Other
	132	Untaxed reserves
	133	Available reserves
14	Profit (Loss) brought forward (–)
15	Capital subsidies
16	Provisions and deferred taxes
	160	Provisions for pensions and similar obligations
	161	Provisions for taxation
	162	Provisions for major repairs and maintenance
	163	Provisions for environmental obligations
	164 to 165	Provisions for other liabilities and charges ⁽⁴⁾
	168	Deferred taxes
		1680	Deferred taxes on capital subsidies
		1681	Deferred taxes on gain on disposal of intangible fixed assets
		1682	Deferred taxes on gain on disposal of tangible fixed assets
		1687	Deferred taxes on gain on disposal of securities issued by Belgian public authorities
		1688	Foreign deferred taxes
17	Amounts payable after more than one year
	170	Subordinated loans
		1700	Convertible bounds
		1701	Non-convertible bounds
	171	Unsubordinated debentures
		1710	Convertible
		1711	Non-convertible
	172	Leasing and other similar obligations
	173	Credit institutions
		1730	Current account payable
		1731	Promissory notes
		1732	Bank acceptances
	174	Other loans
	175	Trade debts
		1750	Suppliers
		1751	Bills of exchange payable
	176	Advance payments on contract in progress
	178	Guarantees received in cash
	179	Other amounts payable
19	Advance to shareholders on the distribution of net assets (-)
2	FORMATION EXPENSES, FIXED ASSETS AND AMOUNTS RECEIVABLE AFTER MORE THAN ONE YEAR
20	Formation expenses⁽⁵⁾
	200	Formation or capital increase or contribution increase expenses
	201	Loan issue expenses
	202	Other formation expenses
	203	[...]
	204	Restructuring costs
21	Intangible fixed assets ⁽⁶⁾
	210	Research and development costs
	211	Concessions, patents licenses, know-how, brands and similar rights
	212	Goodwill
	213	Advance payments
22	Land and buildings ⁽⁶⁾
	220	Land
	221	Buildings
	222	Developed land ⁽⁷⁾
	223	Other rights to immovable property
23	Plant, machinery and equipment ⁽⁶⁾
24	Furniture and vehicles ⁽⁶⁾
25	Fixed assets in leasing or other similar rights ⁽⁶⁾
	250	Land and buildings
	251	Plant, machinery and equipment
	252	Furnture and vehicles
26	Other tangible fixed assets ⁽⁶⁾
27	Fixed assets under construction and advance payments ⁽⁶⁾
28	Financial fixed assets
	280	Participating interests in affiliated enterprises
		2800	Acquisition value
		2801	Uncalled amounts (–)
		2808	Capital profits - recorded
		2809	Amounts written down - recorded (–)
	281	Amounts receivable from affiliated enterprises
		2810	Current account
		2811	Bills receivable
		2812	Fixed-income securities
		2817	Doubtful amounts
		2819	Amounts written down - recroded (–)
	282	Participating interests in other enterprises linked by participating interests
		2820	Acquisition value
		2821	Uncalled amounts (–)
		2828	Capital profits - recorded
		2829	Amounts written down - recorded (–)
	283	Amounts receivable from other enterprises linked by participating interests
		2830	Current account
		2831	Bills receivable
		2832	Fixed-income securities
		2837	Doubtful amounts
		2839	Amounts written down - recorded (–)
	284	Other shares
		2840	Acquisition value
		2841	Uncalled amounts (–)
		2848	Capital profits - recorded
		2849	Amounts written down - recorded (–)
	285	Other amounts receivable
		2850	Current account
		2851	Bills receivable
		2852	Fixed-income securities
		2857	Doubrful amounts
		2859	Amounts written down - recorded (–)
	288	Cash guarantees
29	Amounts receivable after more than one year
	290	Trade debtors
		2900	Customers
		2901	Bills receivable
		2906	Advance payments ⁽⁸⁾
		2907	Doubtful amounts
		2909	Amounts written down - recorded (–)
	291	Other amounts receivable
		2910	Current account
		2911	Bills receivable
		2917	Doubtful amounts
		2919	Amounts written down - recorded (–)

3	STOCKS AND CONTRACTS IN PROGRESS
30	Raw materials ⁽⁹⁾
	300	Acquisition value ⁽¹⁰⁾
	309	Amounts written down - recorded (-) ⁽¹¹⁾
31	Consumables ⁽⁹⁾
	310	Acquisition value ⁽¹⁰⁾
	319	Amounts written down - recorded (–) ⁽¹¹⁾
32	Work in progress ⁽⁹⁾
	320	Acquisition value ⁽¹⁰⁾
	329	Amounts written down - recorded (–) ⁽¹¹⁾
33	Finished goods ⁽⁹⁾
	330	Acquisition value ⁽¹⁰⁾
	339	Amounts written down - recorded (–) ⁽¹¹⁾
34	Goods purchased for resale ⁽⁹⁾
	340	Acquisition value ⁽¹⁰⁾
	349	Amounts written down - recorded (–) ⁽¹¹⁾
35	Immovable property intended for sale ⁽⁹⁾
	350	Acquisition value ⁽¹⁰⁾
	359	Amounts written down - recorded (–) ⁽¹¹⁾
36	Advance payments on purchases for stocks
	360	Advance payments
	369	Amounts written down - recorded (–) ⁽¹¹⁾
37	Contracts in progress ⁽¹²⁾
	370	Acquisition value
	371	Profit recognized
	379	Amounts written down - recorded (–) ⁽¹¹⁾

4	AMOUNTS RECEIVABLE WITHIN ONE YEAR
40	Trade debtors ⁽¹³⁾
	400	Customers
	401	Bills receivable
	404	Income receivable ⁽¹⁵⁾
	406	Advance payments ⁽⁸⁾
	407	Doubtful amounts
	409	Amounts written down - recorded (–)
41	Other amounts receivable ⁽¹³⁾
	410	Called up capital, unpaid
	411	VAT recoverable
	412	Taxes and withholding taxed to be recovered
		4120 to 4124	Belgian income taxes
		4125 to 4127	Other Belgian taxes
		4128	Foreign taxes
	414	Income receivable
	416	Sundry amounts
	417	Doubtful amounts
	418	Cash guarantees
	419	Amounts written down - recorded (–)
42	Current portion of amounts payable after more than one year falling due within one year ⁽¹⁶⁾ (same subdivision as 17)
43	Financial debts
	430	Credit institutions – Fixed-term loans
	431	Credit institutions – Promissory notes
	432	Credit institutions – Bank acceptances
	433	Credit institutions – Current account payable ⁽¹⁷⁾
	439	Other loans
44	Trade debts
	440	Suppliers
	441	Bills of exchange payable
	444	Invoices to be received ⁽¹⁹⁾
45	Taxes, remuneration and social security
	450	Estimated taxes payable
		4500 to 4504	Belgian income taxes
		4505 to 4507	Other Belgian taxes
		4508	Foreign taxes payable
	451	VAT payable
	452	Taxes payable
		4520 to 4524	Belgian income taxes
		4525 to 4527	Other Belgian taxes
		4528	Foreign taxes payable
	453	Taxes withheld
	454	National Social Security Office
	455	Remuneration
	456	Holiday pay
	459	Other social obligations
46	Advance payments on contracts in progress
47	Debt from appropriation result
	470	Dividends and director's fees relating to prior financial periods
	471	Dividends – Current financial period
	472	Director's fees – Current financial period
	473	Other beneficiaries
48	Miscellaneous amounts payable
	480	Debentures and matured coupons
	488	Guarantees received in cash
	489	Sundry amounts payable
49	Accruals and deferred income
	490	Deferred charges
	491	Accrued income
	492	Accrued charges
	493	Deferred income
	499	Suspense accounts

5	CURRENT INVESTMENTS AND CASH AT BANK AND IN HAND
50	Own shares
51	Shares and investments other than fixed income investments
	510	Acquisition value
	5100	Shares
	5101	Current investments other than fixed-income investments
	511	Uncalled amounts (-)
	5110	Shares
	519	Amounts written down - recorded (-) ⁽¹¹⁾
	5190	Shares
	5191	Current investments other than fixed-income investments
52	Fixed-income securities
	520	Acquisition value
	529	Amounts written down - recorded (–)⁽¹¹⁾
53	Term deposits
	530	At more than one year
	531	At more than one month and with a maximum term of one year
	532	With a maximum term of one month
	539	Amounts written down - recorded (–) ⁽¹¹⁾
54	Receivable securities fallen due ⁽²⁰⁾
55	Credit institutions ⁽²¹⁾
	550 to 559	Credit institutions
		...0	Current account
		...1	Cheques issued (–)⁽²²⁾
		...9	Amounts written down - recorded (–)⁽¹¹⁾
57	Cash in hand
	570 to 577	Cash in hand - Cash
	578	Cash in hand - Stamps
58	Internal transfers of funds

⁽¹⁾

Only the capital profits recorded before the start of the period beginning after 31 December 1983.

⁽²⁾

Including the write-back of amounts written down mentioned in article 100 of the Royal Decree of 30 January 2001.

⁽³⁾

Only the write-back of amounts written down mentioned in article 100 of the Royal Decree of 30 January 2001.

⁽⁴⁾

To be broken down by category of liabilities and charges, listed in article 54 c) of the Royal Decree of 30 January 2001.

⁽⁵⁾

Depreciations of formation expenses are recorded in liabilities of the relevant accounts or in their sub-accounts. The depreciation of formation expenses are credited to the relevant accounts or to its sub-accounts.

⁽⁶⁾

The following sub-accounts belong to this account or to its subdivisions in the chart of account of the enterprise:

1°	acquisition value ;
2°	capital profits - recorded ;
3°	depreciations or amounts written down - recorded,

the last digit of the sub-account number being 0 and 9, respectively.
However, the companies can classify the capital profits, amortizations and amounts written down - all recorded - in accounts with number 218 and 219, 228 and 229, 238 and 239, 248 and 249, 258 and 259, 268 and 269, 278 and 279 respectively. In that case, the kinds of assets the capital profits, amortizations and amounts written down are related to, need to be mentioned separately according to the sub-divisions in the chart of accounts of the enterprise.
Concerning the intangible fixed assets, 2° mentioned above shall apply only to the capital profits recorded before the period beginning after 31 December 1983.

⁽⁷⁾

To be used only if there is no possible distinction between land and buildings or when, for amortizations among other things, no distinction is made.

⁽⁸⁾

Other than those that can be added to accounts 213, 27 and 360.

⁽⁹⁾

The subdivision of this account in "Acquisition value" and "Amounts written down" can be replaced by a subdivision based on other criteria (types of raw materials, finished goods, goods for resale or goods, their location or destination, etc.). In that case, following sub-accounts have to be created for each breakdown:

1°	acquisition value ;
2°	amounts written down - recorded,

the last digit of the sub-account number being 0 and 9, respectively.

⁽¹⁰⁾

Or the market price if it is lower. If the stock has been revalued against their replacement value for the period beginning after 31 December 1983, this revaluation surplus, if it continues to exist, will be integrated in the acquisition value or in a separate sub-account.

⁽¹¹⁾

Articles 70, 72 and 75 of the Royal Decree of 30 January 2001.

⁽¹²⁾

The subdivision of account 37 in sub-account 370, 371 and 379 can be replaced by a subdivision mentioning the acquisition value, the profit recognized and the amounts written down (recorded) for each order.

⁽¹³⁾

The amounts receivable after more than one year or the part of the amounts receivable falling due within one year need to be transferred only at the end of the period.

⁽¹⁴⁾

Customer accounts with credit balance.

⁽¹⁵⁾

The receivable income can also be recorded as a breakdown of account «400 Customers» or added to the customer accounts.

⁽¹⁶⁾

The amounts payable after more than one year or the part of amounts payable falling due within one year need to be transferred only at the end of the period.

⁽¹⁷⁾

Normally, this account is only used at the end of the period. The contra entries will be made at the beginning of the next period.

⁽¹⁸⁾

Suppliers' bills with a debit balance.

⁽¹⁹⁾

The bills receivable can also be recorded as a breakdown of account «440 Suppliers» or added to the suppliers' bills.

⁽²⁰⁾

The values fallen due that were transferred to a credit institution can also be recorded on account «55 Credit institutions».

⁽²¹⁾

If at the end of the period, the balance of a current account is used for the benefit of the credit institution, that balance is normally transferred to account «433 Credit institutions – Current account payable» on the same date. The contra entries will be made at the beginning of the next period.

⁽²²⁾

The payment instructions can also be recorded on this account.

⁽³¹⁾

^{Of which the part of the promised and uncalled contributions recorded on this account are recorded in liabilities of a seperate sub-account of this account.}

Profit and loss account

6	Charges
60	Goods for resale, raw materials and consumables ⁽²³⁾
	600	Purchase of raw materials
	601	Purchase of consumables
	602	Purchase of services, work and studies
	603	Subcontracting
	604	Purchase of goods for resale
	605	Purchase of immovable property for resale
	608	Discounts, allowance and rebates received (–) ⁽²⁴⁾
	609	Increase/Decrease in stocks
		6090	of raw materials
		6091	of consumables
		6094	of goods for resale
		6095	in respect of immovable property for resale
61	Services and other goods
	617	Hired temporary staff and persons placed at the enterprise's disposal
	618	Remuneration, premiums for extra statutory insurance, pensions of the irectors or the management staff which are not allowed foolowing the contract
62	Remuneration, social security and pensions
	620	Remuneration and direct social benefits
		6200	Directors or managers ⁽²⁵⁾
		6201	Management staff
		6202	Salaried employees
		6203	Hourly employees
		6204	Other staff members
	621	Emplyers' contribution for social security
	622	Employers' premiums for extra statutory insurance
	623	Other personnel costs
	624	Retirement and survivors' pensions
		6240	Directors or managers ⁽²⁵⁾
		6241	Personnel
63	Depreciation, amounts written down and provisions for liabilities
	630	Depreciation, amounts written down and provisions for liabilities
		6300	Depreciation of formation expenses
		6301	Depreciation of intangible fixed assets
		6302	Depreciation of tangible fixed assets
		6308	Amounts written down on intangible fixed assets
		6309	Amounts written down on tangible fixed assets
	631	Amounts written down on stocks
		6310	Appropriations
		6311	Write-backs (–)
	632	Amounts written down on contracts in progress
		6320	Appropriations
		6321	Write-backs (–)
	633	Amounts written down on trade debtors after more than one year
		6330	Appropriations
		6331	Write-backs (–)
	634	Amounts written down on trade debtors within one year
		6340	Appropriations
		6341	Write-backs (–)
	635	Provisions for pensions and similar obligations
		6350	Appropriations
		6351	Uses and write-backs (–)
	636	Provisions for major repairs and maintenance
		6360	Appropriations
		6361	Uses and write-backs (–)
	637	Provisions for environmental obligations
		6370	Appropriations
		6371	Uses and write-backs (–)
	638	Provisions for liabilities and charges
		6380	Appropriations
		6381	Uses and write-backs (–)
64	Other operating charges
	640	Business taxes
	641	Capital losses on ordinary disposal of fixed assets
	642	Capital losses on disposal of trade debtors
	643 to 648	Miscellaneous operating charges
	649	Operating charges carried to assets as restructuring costs (–)
65	Financial charges
	650	Debt charges
		6500	Interest, commission and other charges relating to debts
		6501	Depreciation of loan issue expenses
		6502	Capitalized interests (–)
	651	Depreciations on current assets
		6510	Appropriations
		6511	Write-backs (–) ⁽²⁶⁾
	652	Capital losseson disposal of current assets
	653	Discount costs on amounts receivable
	654	Exchange results ⁽²⁷⁾
	655	Results from the conversion of foreign currencies ⁽²⁷⁾
	656	Provisions of a financial nature
		6560	Appropriations
		6561	Uses and write-backs (–)
	657 to 658	Miscellaneous financial charges
	659	Financial charges carried to assets as restructuring costs (-)
66	Non-recurring operating or financial charges
	660	Non-recurring depreciation and amounts written down (appropriations)
		6600	on formation expenses
		6601	on intangible fixed assets
		6602	on tangible fixed assets
	661	Amounts written off financial fixed assets (appropriations)
	662	Provisions for non-recurring liabilities and charges
		6620	Provisions for non-recurring operating liabilities and charges
		66200	Appropriations
		66201	Uses (-)
		6621	Provisions for non-recurring financial liabilities and charges
		66210	Appropriations
		66211	Uses (-)
	663	Capital losses on disposal of fixed assets
		6630	Capital losses on disposal of intangible and tangible fixed assets
		6631	Capital losses on disposal of intangible and tangible fixed assets
	664 to 667	Other non-recurring operating charges
	668	Other non-recurring financial charges
	669	6690	Non-recurring operating charges carried to assets as restructuring costs (-)
		6691	Non-recurring financial charges carried to assets as restructuring costs (-)
67	Income taxes
	670	Belgian income taxes on the result of the current period
		6700	Income taxes paid and withholding taxes due or paid
		6701	Excess of income tax prepayments and withholding taxes paid recorded under assets (–)
		6702	Estimated taxes payable
	671	Belgian income taxes on the result of prior periods
		6710	Additional income taxes due or paid
		6711	Estimated additional taxes
		6712	Additional charges for income taxes provided for
	672	Foreign income taxes on the result of the current period
	673	Foreign income taxes on the result of prior periods
68	Transfer to deferred taxes and untaxed reserves
	680	Transfer to deferred taxes
	689	Transfer to untaxed reserves
69	Appropriation account
	690	Loss of the preceding period brought forward
	691	Appropriations to contribution
	692	Appropriations to reserves
		6920	Appropriations to legal reserve
		6921	Appropriations to other reserves
	693	Accumulated profits
	694	Compensation for contributions
	695	Directors or managers
	696	Employees
	697	Other beneficiaries

7	INCOME
70	Turnover
	700 to 707	Sales and services rendered
	708	Discounts, allowances and rebates allowed (–) ⁽²⁸⁾
71	Increase (decrease) in stocks and in contracts in progress
	712	in stocks of work in progress
	713	in stocks of finished goods
	715	in stocks of immovable property intended for sale
	717	in contracts in progress
		7170	Acquisition value
		7171	Profit recognized
72	Produced fixed assets
74	Other operating income
	740	Operating subsidies and compensatory notes
	741	Capital profits on ordinary disposal of tangible fixed assets
	742	Capital profits on disposal of trade debtors
	743 to 749	Miscellaneous operating income
75	Financial income
	750	Income from financial fixed assets
	751	Income from current assets
	752	Capital profits on [...] disposal of current assets ⁽²⁶⁾
	753	Capital and interest subsidies
	754	Exchange results ⁽²⁷⁾
	755	Results from the conversion of foreign currencies ⁽²⁷⁾
	756 to 759	Miscellaneous financial income
76	Non-recurring operating and financial income
	760	Write-back of depreciation and amounts written down
		7600	on intangible fixed assets
		7601	on tangible fixed assets
	761	Write-back of amounts written down financial fixed assets
	762	Write-back of provisions for non-recurring liabilities and charges
		7620	Write-back of provisions for non-recurring operating liabilities and charges
		7621	Write-back of provisions for non-recurring financial liabilities and charges
	763	Capital profits on disposal of fixed assets
		7630	Capital profit on disposal of intangible and tangible fixed assets
		7631	Capital profit on disposal of financial fixed assets
	764 to 768	Other non-recurring operating income
	769	Other non-recurring financial income
77	Adjustment of income taxes and write-back of tax provisions
	771	Belgian income taxes
		7710	Adjustment of taxes due or paid
		7711	Adjustment of estimated taxes
		7712	Tax provisions written back
	773	Foreign income taxes
78	Transfer from deferred taxes and untaxed reserves
	780	Transfer from deferred taxes
	789	Transfer from untaxed reserves
79	Appropriation account
	790	Profit from the preceding period brought forward
	791	Transfer from contributions
	792	Transfer from reserves
	793	Accumulated losses
	794	Shareholders' (or owners') contribuion in respect of losses

⁽²³⁾	The subdivision of this account in "Purchases" and "Increase/Decrease in stocks" can be replaced by a subdivision based on other criteria (types of raw materials, finished goods, goods for resale or goods, etc.). In that case, sub-accounts need to be installed for each breakdown. They are installed for purchases on the one hand and increase/decrease in stocks on the other hand, with 0 and 9 being the last digit of the sub-account. Such a subdivision has to correspond to the one used in class 3.
⁽²⁴⁾	Discounts, allowance and rebates on purchases can also be recorded on the sub-accounts of the purchase-accounts ; yet, the discounts, allowance and rebates on specific purchases can be recorded directly on the purchase-accounts concerned.
⁽²⁵⁾	As well as the auditors who aren't company auditors.
⁽²⁶⁾	Other than stocks, contracts in progress and trade debtors, ...
⁽²⁷⁾	Except if these exchange results or results coming from the conversion of foreign currencies are specifically linked to other headings of the income statement and if, on that basis, the results are attributed to the headings.
^(27bis)	...
⁽²⁸⁾	Discounts, allowance and rebates on purchases can also be recorded on the sub-accounts of the sales-accounts ; yet, the discounts, allowance and rebates on specific sales can be recorded directly on the sales-accounts concerned.


0	Rights and commitments not reflected in the balance sheet ^(29)(30)
00	Guarantees given by third parties on behalf of the enterprise
	000	Creditors of the enterpris, beneficiaries of third party guarantees
	001	Third parties giving guarantees on behalf of the enterprise
01	Personal guarantees given on behalf of third parties
	010	Debtors in respect of commitments on bills of exchange in circulation
	011	Creditors in respect of commitments on bills of exchange in circulation
		0110	Bills exchange endorsed by the enterprise which are in circulation
		0111	Other commitments in respect of bills of exchange in circulation
	012	Debtors in respect of other personal guarantees
	013	Creditors in respect of other personal guarantees
02	Real guarantees secured by own assets
	020	Creditors of the enterprise, beneficiaries of real guarantees
	021	Real guarantees given for own account
	022	Creditors of third parties, beneficiaries of real guarantees
	023	Real guarantees given on behalf of third parties
03	Guarantees received
	030	Statutory deposits
	031	Statutory depositors
	032	Guarantees received
	033	Guarantors
04	Goods and values held by third parties in their own name but at risk to and for the benefit of the enterprise
	040	Third parties, holders in their own name but at risk of and for the benefit of the enterprise
	041	Goods and values held by third parties in their own name but at risk to and for the benefit of the enterprise
05	Commitments to acquire and dispose of fixed assets
	050	Commitments to acquire
	051	Creditors in respect of commitments to acquire
	052	Debtors in respect of commitments to dispose
	053	Commitments to dispose
06	Forward transactions
	060	Goods purchased forward - to be received
	061	Creditors in respect of goods purchased forward
	062	Debtors in respect of goods sold forward
	063	Goods sold forward - to be delivered
	064	Goods purchased forward - to be received
	065	Creditors in respect of goods purchased forward
	066	Debtors in respect of goods sold forward
	067	Currencies sols forward - to be delivered
07	Goods and values belonging to third parties held by the enterprise
	070	Long-term rights to use
		0700	Land and buildings
		0701	Plant, machinery and equipment
		0702	Furniture and vehicles
	071	Creditors in respect of rents and instalments
	072	Goods and values held for safekeeping, on consignment or for treatment by third parties
	073	Depositors and consignors of goods and values
	074	Goods and values, held on behalf of, or at risk to and for the benefit of third parties
	075	Creditors in respect of goods and values held on behalf of, or at risk to and for the benefit of third parties
09	Diverse rechten en verplichtingen

⁽²⁹⁾	For numbering the accounts, the enterprises can also use classes 8 or 9, or certain account of them. The order and division need to be the same as indicated.
⁽³⁰⁾	Class 0 only contains the rights and commitments that should not be included in class 1 to 5.

Determination of the content of certain accounts

00 Guarantees given by third parties on behalf of the enterprises

This account is used for recording the real and personal guarantees, provided by third parties for the benefit of creditors of the enterprise, as security for the payment of current or potential debts and commitments to them, undertaken by the enterprise.

01 Personal guarantees given on behalf of third parties

This account is used for recording the personal guarantees provided by the enterprise for the benefit of third parties or irrevocably promised as security for the payment of current or potential debts and commitments to other creditors than the enterprise itself.

The exchange obligations are those resulting for the enterprise from the bills of exchange in circulation drawn, endorsed or guaranteed by the enterprise, except for the bank acceptances drawn by the enterprise.

02 Real guarantees secured by own assets

This account is used for recording the real guarantees with which the enterprise mortgaged its own assets or who were irrevocably promised for the payment of her current or potential debts and commitments or those from third parties.

If applicable, a distinction has to be made in accounts 021 and 023 about the guaranteeing, between the types of immovable properties mortgaged.

03 Guarantees received

This account is used for recording the real and personal guarantees the enterprise received for the payment of current or potential debts and commitments to her, undertaken by third parties, except for the guaranteeing and cash guarantees.

04 Goods and values held by third parties in their own name but at risk to and for the benefit of third parties

This account is used for recording the goods and values that, with respect to third parties, belong to someone else and for which the enterprise takes the risks but also gets the rewards – like the contracts for holding participating interests –, if these goods and values may not be reflected in the balance sheet.

05 Commitments to acquire and dispose of fixed assets

This account is used for recording the following commitments, on the one hand, as commitments to purchase: the orders placed and the commitments with option of third parties, and, on the other hand, as commitments to sell: the orders received and the options on properties of the enterprise given to third parties.

The commitments to purchase and the commitments to sell granted for the normal course of business activities of the enterprise.

06 Forward transactions

This account is used for recording the following items on the accounts created for this purpose: the long-term purchase and sales contracts for goods and foreign currencies, as well as the related commitment to pay and amounts receivable.

07 Goods and values belonging to third parties held by the enterprise

This account is used for recording the following items in separate accounts:

the long-term rights to use regarding goods that belong to third parties and the corresponding commitments, as far as these rights and commitments are not reflected in the balance sheet;
goods and values of third parties held for safekeeping, on consignment or for treatment by the enterprise, as well as the corresponding commitments to depositors and consignors;
the goods and values held by the enterprise for the benefit of and at risk to third parties, as well as the corresponding commitments.