Minimum chart of accounts for associations and foundations

Chart of accounts

					Corresponding heading in the complete model of annual accounts
					Assets	Liabilities
1.	EQUITY, PROVISIONS FOR LIABILITIES AND CHARGES AND AMOUNTS PAYABLE AFTER MORE THAN ONE YEAR
	10.	^{Association or foundation funds(1)}				I
	11.					II
	12.	Revaluation surpluses				III
		120	Revaluation surpluses on intangible fixed assets⁽²⁾
		121	Revaluation surpluses on tangible fixed assets⁽²⁾
		122	Revaluation surpluses on financial fixed assets⁽²⁾
		124	Write-back of amounts written down on current investments⁽³⁾
	13.	Allocated funds and other reserves				IV
		130	Funds for investments
		131	Funds for social liabilities
		132	Untaxed reserves
		139	Otherallocated funds and other reserves
	14.	Result brought forward (+)(-)				V
	15.	Capital subsidies				VI
	16.	Provisions and deferred taxes				VII
		160	Provisions for pensions and similar obligations			VII.A.1
		161	Provisions for taxation			VII.A.2
		162	Provisions for major repairs and maintenance			VII.A.3
		163	Provisions for environmental obligations			VII.A.4
		164-165	Provisions for other liabilities and charges⁽⁴⁾			VII.A.5
		167	Provisions for subsidies and legacies to reimburse and gifts with a recovery right			VII.B
		168	Deferred taxes
	17.	Amounts payable after more than one year				VIII
		170	Subordinated loans			VIII.A.1
		171	Unsubordinated debentures			VIII.A.2
		172	Leasing and other similar obligations			VIII.A.3
		173	Credit institutions			VIII.A.4
			1730	Current account payable
			1731	Promissory notes
			1732	Bank acceptances
		174	Other loans			VIII.A.5
		175	Trade debts			VIII.B
			1750	Suppliers		VIII.B.1
			1751	Bills of exchange payable		VIII.B.2
		176	Advance payments on contracts in progress			VIII.C
		178	Cash guarantees
		179	Other amounts payable			VIII.D
			1790	Interest-bearing		VIII.D.1
			1791	Noninterest-bearing or linked to an abnormally low interest rate		VIII.D.2
						VIII.D.3
2.	FORMATION EXPENSES, FIXED ASSETS AND AMOUNTS RECEIVABLE AFTER MORE THAN ONE YEAR
	20.	^{Formation expenses(5)}			I
		200	Formation expenses
		201	Loan issue expenses [...]
		202	Other formation expenses
		204	Restructuring costs
	21.	Intangible fixed assets⁽⁶⁾			II
		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⁾			III.A
		220	Land
		221	Buildings
		222	Developped land⁽⁷⁾
		223	Other rights to immovable property
	23.	Plant, machinery and equipment⁽⁶⁾			III.B
	24.	Furniture and vehicles⁽⁶⁾			III.C
	25.	Fixed assets in leasing or other similar rights⁽⁶⁾			III.D
		250	Land and buildings
		251	Plant, machinery and aquipment
		252	Furniture and vehicles
	26.	Other tangible fixed assets⁽⁶⁾			III.E
	27.	Tangible assets under construction and advance payments⁽⁶⁾			III.F
	28.	Financial fixed assets			IV
		280	Participating interests in affiliated companies		IV.A.1
			2800	Acquisition value
			2801	Uncalled amounts (-)
			2808	Capital profits - recorded
			2809	Amounts written down - recorded (-)
		281	Amounts receivable from affiliated entities		IV.A.2
			2810	Current account
			2811	Bills receivable
			2812	Fixed-income securities
			2817	Doubtful amounts
			2819	Amounts written down - recorded (-)
		282	Participating interests in other companies linked by participating interests		IV.B.1
			2820	Acquisition value
			2821	Uncalled amounts (-)
			2828	Capital profits - recorded (-)
			2829	Amounts written down - recorded (-)
		283	Amounts receivable from other companies linked by participating interests		IV.B.2
			2830	Current account
			2831	Bills receivable
			2832	Fixed-income securities
			2837	Doubtful amounts
			2839	Amounts written down - recorded (-)
		284	Other shares		IV.C.1
			2840	Acquisition value
			2841	Uncalled amounts (-)
			2848	Capital profits - recorded (-)
			2849	Amounts written down - recorded (-)
		285	Other amounts receivable		IV.C.2
			2850	Current account
			2851	Bills receivable
			2852	Fixed-income securities
			2857	Doubtful amounts
			2859	Amounts written down - recorded (-)
		288	Cash guarantees		IV.C.2
	29.	Amounts receivable after more than one year			V
		290	Trade debtors		V.A
			2900	Customers
			2901	Bills receivable

			2906	Advance payments⁽⁸⁾
			2907	Doubtful amounts
			2909	Amounts written down - recorded (-)
		291	Other amounts receivable		V.B
			2910	Current account
			2911	Bills receivable
			2912	Subsidies to be received
			2915	Noninterest-bearing amounts receivable or linked to an abnormally low intrest rate
			2916	Doubtful amounts
			2919	Amounts written down - recorded (-)
3.	STOCKS AND CONTRACTS IN PROGRESS
	30	^{Raw materials(9)}			VI.A.1
		300	Acquisition value⁽¹⁰⁾
		309	Amounts written down - recorded (-) ⁽¹¹⁾
	31.	Consumables⁽⁹⁾			VI.A.1
		310	Acquisition value⁽¹⁰⁾
		319	Amounts written down - recorded (-)⁽¹¹⁾
	32.	Work in progress⁽⁹⁾			VI.A.2
		320	Acquisition value
		329	Amounts written down - recorded (-)⁽¹¹⁾
	33.	Finished goods⁽⁹⁾			VI.A.3
		330	Acquisition value⁽¹⁰⁾
		339	Amounts written down - recorded (-)⁽¹¹⁾
	34.	Goods purchased for resale⁽⁹⁾			VI.A.4
		340	Acquisition value⁽¹⁰⁾
		349	Amounts written down - recorded (-)⁽¹¹⁾
	35.	Immovable property intended for sale ⁽⁹⁾			VI.A.5
		350	Acquisition value⁽¹⁰⁾
		359	Amounts written down - recorded (-)⁽¹¹⁾
	36.	Advance payments on purchases for stocks			VI.A.6
		360	Advance payments
		369	Amounts written down - recorded (-)⁽¹¹⁾
	37.	Contracts in progress⁽¹²⁾			VI.B
		370	Acquisition value
		371	Profit recognized
		379	Amounts written down - recorded (-)⁽¹³⁾
4.	AMOUNTS RECEIVABLE WITHIN ONE YEAR
	40.	Trade debtors⁽¹⁴⁾
		400	Customers		VII.A	IX.C.1(15)
		401	Bills receivable		VII.A
		404	Income receivable⁽¹⁶⁾		VII.A
		406	Advance payments⁽¹⁷⁾		VII.A
		407	Doubtful amounts		VII.A
		409	Amounts written down - recorded (-)		VII.A
	41.	Other amounts receivable⁽¹⁴⁾			VII.B
		410
		411	VAT recoverable
		412	Taxes and withholding taxes to be recovered
			4120 to 4124
			4125 to 4127 Other Belgian taxes
			4128	Foreign taxes
		¹[413	Subsidies to be received]¹
		414	Income receivable
		415	Noninterest-bearing amounts receivable or linked to an abnormally low interest rate
		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⁽¹⁸⁾				IX. A
		(same subdivision as 17)⁽¹⁹⁾
	43.	Financial debts				IX.B
		430	Credit institutions – Fixed term loans			IX.B.1
		431	Credit institutions – Promissory notes			IX.B.1
		432	Credit institutions – Bank acceptance			IX.B.1
		433	Credit institutions – Current account payable⁽²⁰⁾			IX.B.1
		439	Other loans			IX.B.2
	44.	Trande debts
		440	Suppliers		VII.A⁽²¹⁾	IX.C.1
		441	Bills of exchange payable⁽²⁰⁾			IX.C.2
		444	Invoices to be received⁽²²⁾			IX.C.1
	45.	Taxes, remuneration and social security
		450	Estimated taxes payable			IX.E.1
			4500 tot 4504
			4505 tot 4507 Other Belgian taxes
			4508	Foreign taxes
		451	VAT payable			IX.E.1
		452	Taxes payable			IX.E.1
			4520 tot 4524
			4525 tot 4527 Other Belgian taxes
			4528	Foreign taxes
		453	Taxes withheld			IX.E.1
		454	National Social Security Office			IX.E.2
		455	Remuneration			IX.E.2
		456	Holiday pay			IX.E.2
		459	Other social obligations			IX.E.2
	46		Advance payments on contracts in progress
	48		Miscellaneous amounts payable			IX.F.
		480	Debentures and matured coupons			IX.F.1
		¹[483	Subsidies to be reimbursed]¹
		488	Guarantees received in cash			IX.F.1
		489	Sundry amounts payable
			4890	Interest-bearing		IX.F.2
			4891	Noninterest-bearing or linked to an abnormally low interest rate		IX.F.3
	49.	Accruals and deferred income
		490	Deferred charges		X
		491	Accrued income		X
		492	Accrued charges			X
		493	Deferred income			X
		499	Suspense accounts			X
5.	CURRENT INVESTMENTS AND CASH AT BANK AND IN HAND
	50.	Current investments other than shares, fixed-income investments and term deposits			VIII
		500	Acquisition value
		509	Amounts written down - recorded (-)
	51.	Shares			¹[VIII]¹
		510	Acquisition value
		511	Uncalled amounts (-)
		519	Amounts written down - recorded (-)
	52.	Fixed-income securities			¹[VIII]¹
		520	Acquisition value
		529	Amounts written down - recorded (-)
	53.	Term deposits			¹[VIII]¹
		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 (-)
	54.	Receivable securities fallen due⁽²³⁾			IX
	55.	Credit institutions⁽²⁴⁾			IX
		550 tot 559 Accounts at different credit institutions:
			...0	Current account
			...1	Cheques issued (-)⁽²³⁾
			...9	Amounts written down - recorded (-)
	57.	Cash in hand
		570 tot 577 Cash in hand - Cash			IX
		578	Cash in hand - Stamps
	58.	Internal transfers of funds

⁽¹⁾

To be broken down in, on the one hand, the starting capital, particularly the capital of the association or foundation on the first day of the first period to which the provisions of this decree apply, and, on the other hand, the permanent funding, particularly the gifts, legacies and subsidies intended solely for contributing sustainably to the activities of the association or foundation.

⁽²⁾

The write-back of amounts written down included, as provided in article 100 of the Royal Decree of 30 January 2001 implementing the Companies Code.

⁽³⁾

Only the write-back of amounts written down as provided in article 100 of the Royal Decree of 30 January 2001 implementing the Companies Code.

⁽⁴⁾

To be broken down by category of risks and charges, listed in article 54 litt c) of the Royal Decree of 30 January 2001 implementing the Companies Code.

⁽⁵⁾

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 accounts of the enterprise:

1°	acquisition value,
2°	capital profits - recorded,
3°	depreciations or amounts written down - recorded, with 0, 8 and 9, respectively, as the last digit of the number of the sub-account.

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 company.

Concerning the intangible fixed assets, 2° mentioned above does not apply.

⁽⁷⁾

This account is 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 term of 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.

⁽¹¹⁾

Article 70 of the Royal Decree of 30 January 2001 implementing the Companies Code.

⁽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⁾

Article 72 of the Royal Decree of 30 January 2001 implementing the Companies Code.

⁽¹⁴⁾

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

⁽¹⁵⁾

Customer accounts with credit balance.

⁽¹⁶⁾

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

⁽¹⁷⁾

Other than those recorded on accounts 213, 27 and 360.

⁽¹⁸⁾

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

⁽¹⁹⁾

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

⁽²⁰⁾

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

⁽²¹⁾

Suppliers' bills with a debit balance.

⁽²²⁾

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

⁽²³⁾

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

⁽²⁴⁾

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 on the same date to account « 433 Credit institutions – Current account payable ». The contra entries will be made at the beginning of the next period.


						Corresponding heading in the complete model of annual accounts
						Liabilities	Income
6.	LIABILITIES
	60.	Goods for resale, raw materials and consumables⁽²⁵⁾				II.A
		600	Purchase of raw materials			II.A.1
		601	Purchase of consumables			II.A.1
		602	Purchase of services, work and studies			II.A.1
		603	Subcontracting			II.A.1
		604	Purchase of goods for resale			II.A.1
		605	Purchase of immovable property for resale			II.A.1
		608	Discounts, allowance and rebates received (-)⁽²⁶⁾			II.A.1
		609	Increase / Decrease in stocks			II.A.2
			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				II.B
		617	Hired temporary staff and persons placed at the disposal of the association or foundation
		618	Remuneration, premiums for extra statutory insurance, pensions of the directors or the management staff which are not allowed following a contract
	62.	Remuneration, social security and pensions				II.C
		620	Remuneration and direct social benefits
			6200	Directors or managers⁽²⁷⁾
			6201	Management staff
			6202	Salaried amployees
			6203	Hourly amployees
			6204	Other staff members
		621	Employers' contribution for social security
		622	Employers' premiums for extra statutory insurance
		623	Other personnel costs
		624	Retirement and survivors' pensions
			6240	Directors or managers⁽²⁷⁾
			6241	Personnel
	63.	Depreciation, amounts written down and provisions dor liabilities
		630	Depreciation and amounts written down on fixed assets - appropriations			II.D
			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			II.E
			6310	Appropriations
			6311	Write-backs (-)
		632	Amounts written down on contract in progress			II.E
			6320	Appropriations
			6321	Write-backs (-)
		633	Amounts written down on trade debtors after more than one year			II.E
			6330	Appropriations
			6331	Write-backs (-)
		634	Amounts written down on trade debtors within one year			II.E
			6340	Appropriations
			6341	Write-backs (-)
		635	Provisions for pensions and similar obligations			II.F
			6350	Appropriations
			6351	Uses and write-backs (-)
		636	Provisions for major repairs and maintenance			II.F
			6360	Appropriations
			6361	Uses and write-backs (-)
		637	Provisions for environmental obligations			II.F
			6370	Appropriations
			6371	Uses and write-backs (-)
		638	Provisions for subsidies and legacies to reimburse and gifts with a recovery right			II.F
			6380	Appropriations
			6381	Uses and write-backs (-)
		639	Provisions for other liabilities and charges			II.F
			6390		Appropriations
			6391		Uses and write-backs (-)
	64.	Other operating charges					II.G
		640	Business taxes
		641	Capital losses on ordinary disposal of tangible fixed assets
		642	Capital losses on disposal of trade debtors
		643	Gifts
		644-648	Miscellaneous operating charges
		649	Operating charges carried to assets as restructuring costs (-)				II.H
	65.	Financial charges					V
		650	Debt charges				V.A
			6500	Interest, commission and other charges relating to debts
			6501	Depreciation of loan issue and discount expenses
			6502	Capitalized interests (-)
		651	Amounts written down on current assets⁽²⁷⁾				V.B
			6510	Appropriations
			6511	Write-backs (-)
		652	Capital losses on disposal of current assets⁽²⁸⁾				V.C
		653	Discount costs on amounts receivable				V.C
		654	Exchange results⁽²⁸⁾				V.C
		655	Results from the conversion of foreign currencies⁽²⁹⁾				V.C
		656	Provisions of a financial nature				V.C
			6560	Appropriations
			6561	Uses and write-backs (-)
		657-658	Miscellaneous financial charges				V.C
		659	Financil charges caried to assets as restructuring costs (-)				V.C
	66.	Non-recurring operating or financial charges					II.I of V.D
		660	Non-recurring depreciation and amounts written down (appropriations)				II.I
			6600	on formation expenses
			6601	on intangible fixed assets
			6602	on tangible fixed assets
		661	Amounts written down on financial fixed assets (appropriations)				V.D
		662	Provisions for non-recurring liabilities and charges				II.I
			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				II.I of V.D
		6630	Capital losses on disposal of intangible and tangible fixed assets
		6631	Capital losses on disposal of financial fixed assets
		664 tot 667	Other non-recurring operating charges				II.I
		668	Other non-recurring fanancial charges				V.D
		669
		6690	Non-recurring operating charges carried to assets as restructuring costs (-)				II.I
		6691	Non-recurring financial charges carried to assets as restructuring costs (-)				V.D
	67.	Taxes
	670	Belgian income tawxes 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			VII.B
	689	Transfer to untaxed reserves			X.B
	69.	Appropriation account
		690	Loss brought forward
		691	Transfer to allocated funds and other reserves
		692	Positive result to be carried forward
7.	INCOME
	70.	Turnover				LA
		700-707	Sales and services rendered
		708	Discounts, allowances and rebates allowed (-)⁽²⁹⁾
	71.	Increase (Decrease) in stock and contracts in progress				I.B
		712	in 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				I.C
	73	Membership fees, gifts, legacies and subsidies⁽³⁰⁾				I.D
		730	Membership fees
		731	Gifts
		732	Legacies
		733	Subsidies
	74.	Other operating income				I.E
		740
		741	Capital profits on ordinary disposal of tangible fixed assets
		742	Capital profits on disposal of trade debtors
		743-749	Miscellaneous operating income
	75.	Financial income				I.E
		750	Income from financial fixed assets			IV.A
		751	Income fromcurrent assets⁽³¹⁾			IV.B
		752	Capital profits on disposal of current assets⁽³¹⁾			IV.B
		753
		754	Exchange results⁽³²⁾			IV.C
		755	Results from the conversion of foreign currencies⁽³²⁾			IV.C
		756-759	Miscellaneous financial income			IV.C
	76.	Non-recurring operating and financial income				I.E of IV.D
		760	Write-back of depreciation and amounts written down			I.E
		7600	on intangible fixed assets
		7601	on tangible fixed assets
		761	Write-back of amounts written down financial fixed assets			IV.D
		762	Write-back of provisions for non-recurring liabilities and charges			VII.C
		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			I.E or IV.D
		7630	Capital profit on disposal of intangible and tangible fixed assets
		7631	Capital profit on disposal of financial fixed assets
		764-768	Other non-recurring operating income			VII.E
		769	Other non-recurring financial income
	77.	Adjustment of income taxes
	78.	Transfer from deferred taxes and untaxed reserves
	780	Transfer from deferred taxes
	789	Transfer from untaxed reserves
	79.	Appropriation account
		790	Positive result of the preceding period brought forward
		791	Other reserves
		792	Negative result to be carried forward

⁽²⁵⁾		The subdivision of this account in, on the one hand, a purchase account and on the other hand, an account "increase/decrease in stocks", can be replaced based on other criteria (types of raw materials, consumables, 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.
⁽²⁶⁾		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.
⁽²⁷⁾		Amounts receivable (other than trade debtors), investments, cash at bank and in hand.
⁽²⁸⁾		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.
⁽²⁹⁾		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.
⁽³⁰⁾		By way of subdivision, the association or foundation can make a distinction between the gifts that give the donor the right to a tax deduction.
⁽³¹⁾		Other amounts receivable than trade debtors, investments, cash at bank and in hand.
⁽³²⁾		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.

0.	RIGHTS AND COMMITMENTS NOT REFLECTED IN THE BALANCE SHEET^(33)(34)
	00.	Guarantees given by third parties on behalf of the association or foundation
		000	Creditors of the association or foundation beneficiaries of third party guarantees
		001	Third parties giving guarantees on behalf of the association or foundation
	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 of bills of exchange in circulation
			0110	Bills of exchange endorsed by the association or foundation 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 association or foundation, beneficiaries of real guarantees
		021	Real guarantees given on behalf of the association or foundation
		022	Creditors of third parties, beneficiaries of real guarantees
		023	Real guarantees given on behalf of third parties
	03.	Guarantees received
		032	Guarantees received
		033	Guarantors
	04.	Goods and values held by third parties in their own name
		040	Third parties, holders in their own name but at risk of and for the benefit of the association or foundation
		041	Goods and values held by third parties in their own name but at risk to and for the benefit of the association or foundation
	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 for resale purchased forward - to be received
		061	Creditors in respect of goods for resale purchased forward
		062	Debtors in respect of goods for resale purchased forward
		063	Goods for resale sold forward - to be delivered
		064	Currencies purchased forward - to be received
		065	Creditors in respect of currencies purchased forward
		066	Debtors in respect of currencies sold forward
		067	Currencies sold forward - to be delivered
	07.	Goods and values belonging to third parties held by the association or foundation
		070	Long-term rights to use
			0700	Of land and buildings
			0701	Of plant, machinery and equipment
			0702	Of furniture and vehicles
		071	Creditors in respect of rents and instalments
		072	Third parties goods and values held for safekeeping, on consignment or for treatment
		073	Depositors and consignors of goods and values
		074	Goods and values held on behalf of, or at risk to an 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

⁽³³⁾	For numbering the accounts, the associations or foundations can also use classes 8 or 9, or certain accounts of them. The order and division need to be the same as indicated.
⁽³⁴⁾	The accounts of class 0 only contain 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.

Coordinated on

07-05-2019