Business account plan accounts

The business account plan has a hierarchy inspired by the Swedish BAS chart of accounts. Labels are presented in English. Class and group rows show reporting categories; account rows show account IDs that can be passed to stdaccount.

ID	Account name	Level	Parent ID
`1`	Assets	Class
`10`	Intangible fixed assets	Group	`1`
`1010`	Development expenditure	Account	`10`
`1011`	Capitalised expenditure for development	Account	`1010`
`1012`	Capitalised expenditure for software	Account	`1010`
`1018`	Accumulated write-downs of capitalised expenditure	Account	`1010`
`1019`	Accumulated amortisation of capitalised expenditure	Account	`1010`
`1020`	Concessions etc.	Account	`10`
`1028`	Accumulated write-downs of concessions etc.	Account	`1020`
`1029`	Accumulated amortisation of concessions etc.	Account	`1020`
`1030`	Patents	Account	`10`
`1038`	Accumulated write-downs of patents	Account	`1030`
`1039`	Accumulated amortisation of patents	Account	`1030`
`1040`	Licences	Account	`10`
`1048`	Accumulated write-downs of licences	Account	`1040`
`1049`	Accumulated amortisation of licences	Account	`1040`
`1050`	Trademarks	Account	`10`
`1058`	Accumulated write-downs of trademarks	Account	`1050`
`1059`	Accumulated amortisation of trademarks	Account	`10`
`1060`	Tenancy, site leasehold and similar rights	Account	`10`
`1068`	Accumulated write-downs of tenancy, site leasehold and similar rights	Account	`1060`
`1069`	Accumulated amortisation of tenancy, site leasehold and similar rights	Account	`1060`
`1070`	Goodwill	Account	`10`
`1078`	Accumulated write-downs of goodwill	Account	`1070`
`1079`	Accumulated amortisation of goodwill	Account	`1070`
`1080`	Advance payments for intangible fixed assets	Account	`10`
`1081`	Projects in progress for intangible fixed assets	Account	`1080`
`1088`	Advance payments for intangible fixed assets	Account	`1080`
`1090`	Other intangible fixed assets	Account	`10`
`1092`	Site leasehold rights	Account	`1090`
`1098`	Accumulated write-downs of other intangible fixed assets	Account	`1090`
`1099`	Accumulated amortisation of other intangible fixed assets	Account	`1090`
`11`	Land and buildings	Group	`1`
`1110`	Buildings	Account	`11`
`1111`	Buildings on freehold land	Account	`1110`
`1112`	Buildings on leasehold land	Account	`1110`
`1118`	Accumulated write-downs of buildings	Account	`1110`
`1119`	Accumulated depreciation on buildings	Account	`1110`
`1120`	Cost of improvements to leased property	Account	`11`
`1129`	Accumulated depreciation on cost of improvements to leased property	Account	`1120`
`1130`	Land	Account	`11`
`1140`	Plots and undeveloped land areas	Account	`11`
`1150`	Land improvements	Account	`11`
`1158`	Accumulated write-downs of land improvements	Account	`1150`
`1159`	Accumulated depreciation on land improvements	Account	`1150`
`1180`	Construction in progress and advance payments for land and buildings	Account	`11`
`1181`	New construction, extensions and conversions in progress	Account	`1180`
`1188`	Advance payments for land and buildings	Account	`1180`
`12`	Machinery and equipment	Group	`1`
`1210`	Plant and machinery	Account	`12`
`1211`	Machinery	Account	`1210`
`1212`	Building and land equipment used in production	Account	`1210`
`1214`	Computers used in production	Account	`1210`
`1216`	Work vehicles	Account	`1210`
`1217`	Leased machinery	Account	`1210`
`1218`	Accumulated write-downs of plant and machinery	Account	`1210`
`1219`	Accumulated depreciation on plant and machinery	Account	`1210`
`1220`	Equipment and tools	Account	`12`
`1221`	Equipment	Account	`1220`
`1222`	Building equipment	Account	`1220`
`1224`	Computers not used in production	Account	`1220`
`1226`	Cars and other transport equipment not used in production	Account	`1220`
`1227`	Leased equipment	Account	`1220`
`1228`	Accumulated write-downs of equipment and tools	Account	`1220`
`1229`	Accumulated depreciation on equipment and tools	Account	`1220`
`1230`	Fixtures and fittings	Account	`12`
`1240`	Cars and other transport equipment	Account	`12`
`1250`	Computers	Account	`12`
`1260`	Leased assets	Account	`12`
`1280`	Construction in progress and advance payments for machinery and equipment	Account	`12`
`1281`	Construction in progress, machinery and equipment	Account	`1280`
`1288`	Advance payments for machinery and equipment	Account	`1280`
`1290`	Other tangible fixed assets	Account	`12`
`1291`	Works of art and similar assets	Account	`1290`
`1292`	Animals classified as fixed assets	Account	`1290`
`1298`	Accumulated write-downs of other tangible fixed assets	Account	`1290`
`1299`	Accumulated depreciation on other tangible fixed assets	Account	`1290`
`13`	Financial fixed assets	Group	`1`
`1310`	Participations in group companies	Account	`13`
`1311`	Shares in listed domestic group companies	Account	`1310`
`1312`	Shares in unlisted domestic group companies	Account	`1310`
`1313`	Shares in listed foreign group companies	Account	`1310`
`1314`	Shares in unlisted foreign group companies	Account	`1310`
`1316`	Other participations in domestic group companies	Account	`1310`
`1317`	Other participations in foreign group companies	Account	`1310`
`1318`	Accumulated write-downs of participations in group companies	Account	`1310`
`1320`	Long-term receivables from group companies	Account	`13`
`1321`	Long-term receivables from parent company	Account	`1320`
`1322`	Long-term receivables from subsidiaries	Account	`1320`
`1323`	Long-term receivables from other group companies	Account	`1320`
`1328`	Accumulated write-downs of long-term receivables from group companies	Account	`1320`
`1330`	Participations in associated companies, jointly controlled companies and other companies in which a participating is held	Account	`13`
`1331`	Participations in associated companies	Account	`1330`
`1332`	Accumulated write-downs of participations in associated companies	Account	`1330`
`1333`	Participations in jointly controlled companies	Account	`1330`
`1334`	Accumulated write-downs of participations in jointly controlled companies	Account	`1330`
`1336`	Participations other companies in which a participation is held	Account	`1330`
`1337`	Accumulated write-downs of other companies in which a participation is held	Account	`1330`
`1340`	Long-term receivables from associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`13`
`1341`	Long-term receivables from associated companies	Account	`1340`
`1342`	Accumulated write-downs of long-term receivables from associated companies	Account	`1340`
`1343`	Long-term receivables from jointly controlled companies	Account	`1340`
`1344`	Accumulated write-downs of long-term receivables from jointly controlled companies	Account	`1340`
`1346`	Long-term receivables from other companies in wich a participating is held	Account	`1340`
`1347`	Accumulated write-downs of long-term receivables from other companies in wich a participating is held	Account	`1340`
`1350`	Participations and securities in other companies	Account	`13`
`1351`	Participations in listed companies	Account	`1350`
`1352`	Other participations	Account	`1350`
`1353`	Participations in tenant-owner associations	Account	`1350`
`1354`	Bonds	Account	`1350`
`1356`	Participations in economic associations, other companies	Account	`1350`
`1357`	Participations in partnerships, other companies	Account	`1350`
`1358`	Accumulated write-downs of other participations and securities	Account	`1350`
`1360`	Loans to partners or related parties, long-term portion	Account	`13`
`1369`	Accumulated write-downs of loans to partners or related parties, long-term portion	Account	`1360`
`1370`	Deferred tax asset	Account	`13`
`1380`	Other long-term receivables	Account	`13`
`1381`	Long-term promissory note receivables	Account	`1380`
`1382`	Long-term receivables from employees	Account	`1380`
`1383`	Long-term deposits	Account	`1380`
`1384`	Derivatives	Account	`1380`
`1385`	Endowment assurance	Account	`1380`
`1387`	Long-term contractual receivables	Account	`1380`
`1388`	Long term receivables	Account	`1380`
`1389`	Accumulated write-downs of other long-term receivables	Account	`1380`
`14`	Inventories, products in progress and work in progress	Group	`1`
`1410`	Raw materials	Account	`14`
`1419`	Change in inventories of raw materials	Account	`1410`
`1420`	Supplies and consumables	Account	`14`
`1429`	Change in inventories of supplies and consumables	Account	`1420`
`1440`	Products in progress	Account	`14`
`1449`	Change in products in progress	Account	`1440`
`1450`	Finished goods	Account	`14`
`1459`	Change in inventories of finished goods	Account	`1450`
`1460`	Goods for resale	Account	`14`
`1465`	Inventories of goods, margin scheme	Account	`1460`
`1466`	Write-down of goods, margin scheme	Account	`1460`
`1467`	Inventories of goods, simplified margin scheme	Account	`1460`
`1469`	Change in inventories of goods for resale	Account	`1460`
`1470`	Work in progress	Account	`14`
`1471`	Work in progress, costs incurred	Account	`1470`
`1478`	Work in progress, invoiced	Account	`1470`
`1479`	Change in work in progress	Account	`1470`
`1480`	Advance payments for goods and services	Account	`14`
`1481`	Letters of credit	Account	`1480`
`1489`	Other advance payments to suppliers	Account	`1480`
`1490`	Other inventory items	Account	`14`
`1491`	Investment portfolio	Account	`1490`
`1492`	Real property portfolio	Account	`1490`
`1493`	Animals classified as current assets	Account	`1490`
`15`	Accounts receivable – trade	Group	`1`
`1510`	Accounts receivable – trade	Account	`15`
`1511`	Accounts receivable – trade	Account	`1510`
`1512`	Pledged receivables (factoring)	Account	`1510`
`1513`	Accounts receivable – split invoice	Account	`1510`
`1516`	Disputed accounts receivable	Account	`1510`
`1518`	Accounts receivable, not entered in sales ledger	Account	`1510`
`1519`	Write-down of accounts receivable – trade	Account	`1510`
`1520`	Bills receivable	Account	`15`
`1525`	Doubtful bills receivable	Account	`1520`
`1529`	Write-down of bills receivable	Account	`1520`
`1530`	Contractual receivables	Account	`15`
`1531`	Contractual receivables	Account	`1530`
`1532`	Pledged contractual receivables	Account	`1530`
`1536`	Disputed contractual receivables	Account	`1530`
`1539`	Write-down of contractual receivables	Account	`1530`
`1550`	Consignment receivables	Account	`15`
`1560`	Accounts receivable, group companies	Account	`15`
`1561`	Accounts receivable, parent company	Account	`1560`
`1562`	Accounts receivable, subsidiaries	Account	`1560`
`1563`	Accounts receivable, other group companies	Account	`1560`
`1568`	Accounts receivable, group companies, not entered in sales ledger	Account	`1560`
`1569`	Write-down of accounts receivable, group companies	Account	`1560`
`1570`	Accounts receivable from associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`15`
`1571`	Accounts receivable from associated companies	Account	`1570`
`1572`	Accounts receivable from jointly controlled companies	Account	`1570`
`1573`	Accounts receivable from other companies in wich a participating is held	Account	`1570`
`16`	Other current receivables	Group	`1`
`1610`	Current receivables from employees	Account	`16`
`1611`	Travel advances	Account	`1610`
`1612`	Cash advances	Account	`1610`
`1613`	Other advances	Account	`1610`
`1614`	Temporary loans to employees	Account	`1610`
`1619`	Other receivables from employees	Account	`1610`
`1620`	Accrued income not yet invoiced	Account	`16`
`1630`	Clearing account for taxes and charges (tax account)	Account	`16`
`1640`	Tax assets	Account	`16`
`1650`	VAT recoverable	Account	`16`
`1660`	Current receivables from group companies	Account	`16`
`1661`	Current receivables from parent company	Account	`1660`
`1662`	Current receivables from subsidiaries	Account	`1660`
`1663`	Current receivables from other group companies	Account	`1660`
`1670`	Current receivables from associated companies	Account	`16`
`1671`	Current receivables from associated companies	Account	`1670`
`1672`	Current receivables from jointly controlled companies	Account	`1670`
`1673`	Current receivables from other companies in wich a participating is held	Account	`1670`
`1680`	Other current receivables	Account	`16`
`1681`	Disbursements on behalf of customers	Account	`1680`
`1682`	Current loan receivables	Account	`1680`
`1683`	Derivatives	Account	`1680`
`1684`	Current receivables from suppliers	Account	`1680`
`1685`	Current receivables from partners or related parties	Account	`1680`
`1686`	Receivables from payment cards and vouchers	Account	`1680`
`1687`	Current portion of long-term receivables	Account	`1680`
`1688`	Receivable from labour market insurance schemes	Account	`1680`
`1689`	Other current receivables	Account	`1680`
`1690`	Subscribed capital unpaid	Account	`16`
`17`	Prepaid rent	Group	`1`
`1710`	Prepaid lease charges, current portion	Account	`17`
`1720`	Prepaid lease charges	Account	`17`
`1730`	Prepaid insurance expense	Account	`17`
`1740`	Prepaid interest expense	Account	`17`
`1750`	Accrued rental income	Account	`17`
`1760`	Accrued interest income	Account	`17`
`1770`	Assets in the form of prepaid expenses	Account	`17`
`1780`	Accrued income from agreements	Account	`17`
`1790`	Other prepaid expenses and accrued income	Account	`17`
`18`	Short-term investments	Group	`1`
`1810`	Participations in listed companies	Account	`18`
`1820`	Bonds	Account	`18`
`1830`	Convertible debt instruments	Account	`18`
`1860`	Participations in group companies, current portion	Account	`18`
`1880`	Other short-term investments	Account	`18`
`1886`	Derivatives	Account	`1880`
`1889`	Participations in other companies	Account	`1880`
`1890`	Write-down of short-term investments	Account	`18`
`19`	Cash and bank	Group	`1`
`1910`	Cash in hand	Account	`19`
`1911`	Main cash account	Account	`1910`
`1912`	Cash account 2	Account	`1910`
`1913`	Cash account 3 [etc.]	Account	`1910`
`1920`	PlusGiro	Account	`19`
`1930`	Business account/cheque account/current account	Account	`19`
`1940`	Other bank accounts	Account	`19`
`1950`	Certificates of deposit	Account	`19`
`1960`	Group account, parent company	Account	`19`
`1970`	Special bank accounts	Account	`19`
`1972`	Copyright account	Account	`1970`
`1973`	Forest account	Account	`1970`
`1974`	Blocked accounts	Account	`1970`
`1979`	Other special bank accounts	Account	`1970`
`1980`	Foreign currency accounts	Account	`19`
`1990`	Client funds	Account	`19`
`2`	Equity and liabilities	Class
`20`	Equity	Group	`2`
`2010`	Equity, partner 1	Account	`20`
`2011`	Own withdrawals of goods	Account	`2010`
`2013`	Other withdrawals	Account	`2010`
`2017`	Capital contribution for the year	Account	`2010`
`2018`	Other funds invested	Account	`2010`
`2019`	Net result, partner 1	Account	`2010`
`2020`	Equity, partner 2	Account	`20`
`2021`	Own withdrawals of goods	Account	`2020`
`2023`	Other withdrawals	Account	`2020`
`2027`	Capital contribution for the year	Account	`2020`
`2028`	Other funds invested	Account	`2020`
`2029`	Net result, partner 2	Account	`2020`
`2030`	Equity, partner 3	Account	`20`
`2031`	Own withdrawals of goods	Account	`2030`
`2033`	Other withdrawals	Account	`2030`
`2037`	Capital contribution for the year	Account	`2030`
`2038`	Other funds invested	Account	`2030`
`2039`	Net result, partner 3	Account	`2030`
`2040`	Equity, partner 4	Account	`20`
`2041`	Own withdrawals of goods	Account	`2040`
`2043`	Other withdrawals	Account	`2040`
`2047`	Capital contribution for the year	Account	`2040`
`2048`	Other funds invested	Account	`2040`
`2049`	Net result, partner 4	Account	`2040`
`2050`	Allocation to expansion funds	Account	`20`
`2060`	Equity in non-profit organisations, foundations and registered religious communities	Account	`20`
`2061`	Equity/foundation capital	Account	`2060`
`2064`	Accumulated realization results	Account	`2060`
`2065`	Fair value reserve	Account	`2060`
`2066`	Bye-law reserve	Account	`2060`
`2067`	Balanced surplus or decifit	Account	`2060`
`2068`	Surplus or decifit from previous year	Account	`2060`
`2069`	Result for the financial year	Account	`2060`
`2070`	Funds for specific projects	Account	`20`
`2071`	Project 1	Account	`2070`
`2072`	Project 2	Account	`2070`
`2080`	Restricted equity	Account	`20`
`2081`	Share capital	Account	`2080`
`2082`	Unregistered share capital	Account	`2080`
`2083`	Members’ contributions	Account	`2080`
`2084`	Debenture contributions	Account	`2080`
`2085`	Revaluation reserve	Account	`2080`
`2086`	Statutory reserve	Account	`2080`
`2087`	Restricted share premium reserve	Account	`2080`
`2088`	Reserve for external maintenance	Account	`2080`
`2089`	Reserve for development costs	Account	`2080`
`2090`	Non-restricted equity	Account	`20`
`2091`	Profit or loss carried forward	Account	`2090`
`2092`	Group contributions received/ paid	Account	`2090`
`2093`	Shareholders’ contributions received	Account	`2090`
`2094`	Own shares	Account	`2090`
`2095`	Merger results	Account	`2090`
`2096`	Fair value reserve	Account	`2090`
`2097`	Non-restricted share premium reserve	Account	`2090`
`2098`	Profit or loss from the previous year	Account	`2090`
`2099`	Result for the financial year	Account	`2090`
`21`	Tax allocation reserves for legal entities and sole traders	Group	`2`
`2110`	Tax allocation reserves	Account	`21`
`2120`	Tax allocation reserve 2020	Account	`21`
`2121`	Tax allocation reserve 2021	Account	`2120`
`2122`	Tax allocation reserve 2022	Account	`2120`
`2123`	Tax allocation reserve 2023	Account	`2120`
`2124`	Tax allocation reserve 2024	Account	`2120`
`2125`	Tax allocation reserve 2025	Account	`2120`
`2126`	Tax allocation reserve 2026	Account	`2120`
`2127`	Tax allocation reserve 2027	Account	`2120`
`2129`	Tax allocation reserve 2019-2	Account	`2120`
`2130`	Tax allocation reserve 2020-2	Account	`21`
`2131`	Tax allocation reserve 2021-2	Account	`2130`
`2132`	Tax allocation reserve 2022-2	Account	`2130`
`2133`	Tax allocation reserve 2023-2	Account	`2130`
`2134`	Tax allocation reserve 2024-2	Account	`2130`
`2135`	Tax allocation reserve 2025-2	Account	`2130`
`2136`	Tax allocation reserve 2026-2	Account	`2130`
`2137`	Tax allocation reserve 2027, no. 2	Account	`2130`
`2139`	Tax allocation reserve 2019-2	Account	`2130`
`2150`	Accumulated excess depreciation/amortisation	Account	`21`
`2151`	Accumulated excess amortisation of intangible fixed assets	Account	`2150`
`2152`	Accumulated excess depreciation on buildings and land improvements	Account	`2150`
`2153`	Accumulated excess depreciation on machinery and equipment	Account	`2150`
`2160`	Replacement reserve	Account	`21`
`2161`	Replacement reserve, machinery and equipment	Account	`2160`
`2162`	Replacement reserve, buildings and land improvements	Account	`2160`
`2164`	Replacement reserve, stocks of farming animals and reindeer	Account	`2160`
`2190`	Other untaxed reserves	Account	`21`
`2196`	Inventory reserve	Account	`2190`
`2199`	Other untaxed reserves	Account	`2190`
`22`	Provisions	Group	`2`
`2210`	Pension provision under the Act on Safeguarding Pension Obligations	Account	`22`
`2220`	Provisions for warranty	Account	`22`
`2230`	Other provisions for pensions and similar obligations	Account	`22`
`2240`	Provisions for deferred taxes	Account	`22`
`2250`	Other provisions for taxes	Account	`22`
`2252`	Provisions for disputed taxes	Account	`2250`
`2253`	Provision for special payroll tax, tax return item	Account	`2250`
`2290`	Other provisions	Account	`22`
`23`	Long-term liabilities	Group	`2`
`2310`	Bond and debenture loans	Account	`23`
`2320`	Convertible loans etc.	Account	`23`
`2321`	Convertible loans	Account	`2320`
`2322`	Loans with an option	Account	`2320`
`2323`	Dividend-linked participating debentures	Account	`2320`
`2324`	Principal-linked participating debentures	Account	`2320`
`2330`	Bank overdraft facilities	Account	`23`
`2340`	Construction loans	Account	`23`
`2350`	Other long-term liabilities to credit institutions	Account	`23`
`2351`	Property loans, long-term portion	Account	`2350`
`2355`	Long-term loans from credit institutions in foreign currency	Account	`2350`
`2359`	Other long-term loans from credit institutions	Account	`2350`
`2360`	Long-term liabilities to group companies	Account	`23`
`2361`	Long-term liabilities to parent company	Account	`2360`
`2362`	Long-term liabilities to subsidiaries	Account	`2360`
`2363`	Long-term liabilities to other group companies	Account	`2360`
`2370`	Long-term liabilities to associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`23`
`2371`	Long-term liabilities to associated companies	Account	`2370`
`2372`	Long-term liabilities to jointly controlled companies	Account	`2370`
`2373`	Long-term liabilities to other companies in wich a participating is held	Account	`2370`
`2390`	Other long-term liabilities	Account	`23`
`2391`	Hire-purchase contracts, long-term portion	Account	`2390`
`2392`	Conditional long-term liabilities	Account	`2390`
`2393`	Loans from related persons, long-term portion	Account	`2390`
`2394`	Long-term credit from suppliers	Account	`2390`
`2395`	Other long-term loans in foreign currency	Account	`2390`
`2396`	Derivatives	Account	`2390`
`2397`	Deposits received, long-term	Account	`2390`
`2399`	Other long-term liabilities	Account	`2390`
`24`	Current liabilities to credit institutions, customers and suppliers	Group	`2`
`2410`	Other current liabilities to credit institutions	Account	`24`
`2411`	Current loans from credit institutions	Account	`2410`
`2412`	Current loans from credit institutions, current portion	Account	`2410`
`2417`	Current portion of long-term liabilities to credit institutions	Account	`2410`
`2419`	Other current liabilities to credit institutions	Account	`2410`
`2420`	Advances from customers	Account	`24`
`2421`	Unused gift vouchers	Account	`2420`
`2429`	Other advances from customers	Account	`2420`
`2430`	Work in progress	Account	`24`
`2431`	Work in progress, invoiced	Account	`2430`
`2438`	Work in progress, costs incurred	Account	`2430`
`2439`	Change in work in progress	Account	`2430`
`2440`	Accounts payable – trade	Account	`24`
`2441`	Accounts payable – trade	Account	`2440`
`2443`	Consignment payables	Account	`2440`
`2445`	Disputed accounts payable	Account	`2440`
`2448`	Accounts payable, not entered in subsidiary ledger	Account	`2440`
`2450`	Invoiced income not yet accrued	Account	`24`
`2460`	Accounts payable, group companies	Account	`24`
`2461`	Accounts payable, parent company	Account	`2460`
`2462`	Accounts payable, subsidiaries	Account	`2460`
`2463`	Accounts payable, other group companies	Account	`2460`
`2470`	Accounts payable, associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`24`
`2471`	Accounts payable, associated companies	Account	`2470`
`2472`	Accounts payable, jointly controlled companies	Account	`2470`
`2473`	Accounts payable, other companies in wich a participating is held	Account	`2470`
`2480`	Bank overdraft facilities, short-term	Account	`24`
`2490`	Other current liabilities to credit institutions, customers and suppliers	Account	`24`
`2491`	Clearing account for gaming operators	Account	`2490`
`2492`	Bills payable	Account	`2490`
`2499`	Other current liabilities	Account	`2490`
`25`	Tax liabilities	Group	`2`
`2510`	Tax liabilities	Account	`25`
`2512`	Estimated income tax	Account	`2510`
`2513`	Estimated real estate tax/real estate charge	Account	`2510`
`2514`	Estimated special payroll tax on pension costs	Account	`2510`
`2515`	Estimated yield tax	Account	`2510`
`2517`	Estimated foreign tax	Account	`2510`
`2518`	F (business) tax paid	Account	`2510`
`26`	VAT and excise duty	Group	`2`
`2610`	Output VAT, VAT Code 1	Account	`26`
`2611`	Output VAT on sales within the country, VAT Code 1	Account	`2610`
`2612`	Output VAT on own withdrawals, VAT Code 1	Account	`2610`
`2613`	Output VAT on rental income, VAT Code 1	Account	`2610`
`2614`	Output VAT, reverse charge, VAT Code 1	Account	`2610`
`2615`	Output VAT, import of goods, VAT Code 1	Account	`2610`
`2616`	Output VAT, margin scheme VAT Code 1	Account	`2610`
`2618`	Suspended output VAT, VAT Code 1	Account	`2610`
`2620`	Output VAT, VAT Code 2	Account	`26`
`2621`	Output VAT on sales within the country, VAT Code 2	Account	`2620`
`2622`	Output VAT on own withdrawals, VAT Code 2	Account	`2620`
`2623`	Output VAT on rental, VAT Code 2	Account	`2620`
`2624`	Output VAT, reverse charge, VAT Code 2	Account	`2620`
`2625`	Output VAT, import of goods, VAT Code 2	Account	`2620`
`2626`	Output VAT, margin scheme VAT Code 2	Account	`2620`
`2628`	Suspended output VAT, VAT Code 2	Account	`2620`
`2630`	Output VAT, VAT Code 3	Account	`26`
`2631`	Output VAT on sales within the country, VAT Code 3	Account	`2630`
`2632`	Output VAT on own withdrawals, VAT Code 3	Account	`2630`
`2633`	Output VAT on rental, VAT Code 3	Account	`2630`
`2634`	Output VAT, reverse charge, VAT Code 3	Account	`2630`
`2635`	Output VAT, import of goods, VAT Code 3	Account	`2630`
`2636`	Output VAT, margin scheme VAT Code 3	Account	`2630`
`2638`	Suspended output VAT, VAT Code 3	Account	`2630`
`2640`	Input VAT	Account	`26`
`2641`	Input VAT debited	Account	`2640`
`2642`	Input VAT debited in connection with voluntary VAT liability	Account	`2640`
`2645`	Estimated input VAT on purchases from abroad	Account	`2640`
`2646`	Input VAT, rentals	Account	`2640`
`2647`	Input VAT, reverse charge goods and services within the country	Account	`2640`
`2648`	Suspended input VAT	Account	`2640`
`2649`	Input VAT, mixed business	Account	`2640`
`2650`	VAT payable	Account	`26`
`2660`	Special excise duty	Account	`26`
`2670`	Output VAT related to sales within EU, OSS	Account	`26`
`27`	Employee withholding taxes, social security and pay deduction accounts	Group	`2`
`2710`	Employee withholding taxes	Account	`27`
`2730`	Statutory social security contributions and special payroll tax	Account	`27`
`2731`	Clearing account for statutory social security contributions and special payroll tax	Account	`2730`
`2732`	Clearing account for special payroll tax	Account	`2730`
`2740`	Contractual social security contributions	Account	`27`
`2750`	Attachment of earnings	Account	`27`
`2760`	Holiday pay fund	Account	`27`
`2761`	Clearing account for holiday pay	Account	`2760`
`2762`	Holiday pay fund	Account	`2760`
`2790`	Other wage/salary deductions	Account	`27`
`2791`	Employee wage/salary deduction account	Account	`2790`
`2792`	Employee savings scheme	Account	`2790`
`2793`	Group insurance premiums	Account	`2790`
`2794`	Trade union dues	Account	`2790`
`2795`	Measurement and inspection fees	Account	`2790`
`2799`	Other wage/salary deductions	Account	`2790`
`28`	Other current liabilities	Group	`2`
`2810`	Clearing account for factoring, current portion	Account	`28`
`2811`	Clearing account, factoring	Account	`2810`
`2812`	Clearing account, pledged contractual receivables	Account	`2810`
`2820`	Current liabilities to employees	Account	`28`
`2821`	Wage/salary liabilities	Account	`2820`
`2822`	Travel claims	Account	`2820`
`2823`	Bonuses	Account	`2820`
`2829`	Other current liabilities to employees	Account	`2820`
`2830`	Clearing account for third parties	Account	`28`
`2840`	Current loans	Account	`28`
`2841`	Current portion of long-term loans	Account	`2840`
`2849`	Other current loans	Account	`2840`
`2850`	Clearing account for taxes and charges (tax account)	Account	`28`
`2852`	Deferment amount related to VAT, employer contribution and employee withholding tax	Account	`2850`
`2860`	Current liabilities to group companies	Account	`28`
`2861`	Current liabilities to parent company	Account	`2860`
`2862`	Current liabilities to subsidiaries	Account	`2860`
`2863`	Current liabilities to other group companies	Account	`2860`
`2870`	Current liabilities to associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`28`
`2871`	Current liabilities to associated companies	Account	`2870`
`2872`	Current liabilities to jointly controlled companies	Account	`2870`
`2873`	Current liabilities to other companies in wich a participating is held	Account	`2870`
`2880`	Liabilities, grants received	Account	`28`
`2890`	Other current liabilities	Account	`28`
`2891`	Liabilities in process of collection	Account	`2890`
`2892`	Interior repairs/maintenance reserve	Account	`2890`
`2893`	Liabilities to related persons, current portion	Account	`2890`
`2895`	Derivatives (current liability)	Account	`2890`
`2897`	Deposits received, current	Account	`2890`
`2898`	Unclaimed dividends	Account	`2890`
`2899`	Other current liabilities	Account	`2890`
`29`	Accrued expenses and deferred income	Group	`2`
`2910`	Accrued wages and salaries	Account	`29`
`2911`	Wage/salary liabilities	Account	`2910`
`2912`	Piece-work surpluses	Account	`2910`
`2919`	Other accrued wages and salaries	Account	`2910`
`2920`	Accrued holiday pay	Account	`29`
`2930`	Accrued pension costs	Account	`29`
`2931`	Accrued pension payments	Account	`2930`
`2940`	Accrued statutory social security and other contributions	Account	`29`
`2941`	Estimated accrued statutory social security contribution	Account	`2940`
`2942`	Estimated accrued special payroll tax	Account	`2940`
`2943`	Estimated accrued special payroll tax for pension costs, tax return item	Account	`2940`
`2944`	Estimated accrued yield tax on pension costs	Account	`2940`
`2950`	Accrued contractual social security contributions	Account	`29`
`2951`	Accrued contractual labour market insurance	Account	`2950`
`2959`	Accrued contractual pension insurance, tax return item	Account	`2950`
`2960`	Accrued interest expense	Account	`29`
`2970`	Deferred income	Account	`29`
`2971`	Prepaid rental income	Account	`2970`
`2972`	Prepaid membership fees	Account	`2970`
`2979`	Other deferred income	Account	`2970`
`2980`	Accrued contractual costs	Account	`29`
`2990`	Other accrued expenses and deferred income	Account	`29`
`2991`	Estimated fee for year-end closing	Account	`2990`
`2992`	Estimated audit fee	Account	`2990`
`2993`	Unspecified liability to suppliers	Account	`2990`
`2995`	Accounts payable - not received	Account	`2990`
`2998`	Other accrued expenses and deferred income	Account	`2990`
`2999`	Suspense account	Account	`2990`
`3`	Income	Class
`30`	Main revenue	Group	`3`
`3000`	Sales within the country	Account	`30`
`3001`	Sales within the country, VAT Code 1	Account	`3000`
`3002`	Sales within the country, VAT Code 2	Account	`3000`
`3003`	Sales within the country, VAT Code 3	Account	`3000`
`3004`	Sales within the country, VAT exempt	Account	`3000`
`3100`	Sales of goods outside the country	Account	`30`
`3105`	Sales of goods to non-EU countries	Account	`3100`
`3106`	Sales of goods in EU, subject to VAT	Account	`3100`
`3108`	Sales of goods in EU, VAT exempt	Account	`3100`
`3200`	Sales, margin scheme and reverse charge VAT	Account	`30`
`3211`	Sales, positive margin, margin scheme, VAT Code 1	Account	`3200`
`3212`	Sales, negative margin, margin scheme, VAT Code 1	Account	`3200`
`3231`	Sales in the construction sector, reverse charge VAT	Account	`3200`
`3300`	Sales of services outside the country	Account	`30`
`3305`	Sales of services to non-EU countries	Account	`3300`
`3308`	Sales of services in EU	Account	`3300`
`3400`	Sales, own withdrawals	Account	`30`
`3401`	Own withdrawals subject to VAT, VAT Code 1	Account	`3400`
`3402`	Own withdrawals subject to VAT, VAT Code 2	Account	`3400`
`3403`	Own withdrawals subject to VAT, VAT Code 3	Account	`3400`
`3404`	Own withdrawals, VAT exempt	Account	`3400`
`35`	Invoiced costs	Group	`3`
`3500`	Invoiced costs (control account)	Account	`35`
`3510`	Invoiced packaging	Account	`35`
`3511`	Invoiced packaging	Account	`3510`
`3518`	Returned packaging	Account	`3510`
`3520`	Invoiced freight	Account	`35`
`3521`	Invoiced freight, EU countries	Account	`3520`
`3522`	Invoiced freight, export	Account	`3520`
`3530`	Invoiced customs and forwarding costs companies etc.	Account	`35`
`3540`	Invoicing charges	Account	`35`
`3541`	Invoicing charges, EU countries	Account	`3540`
`3542`	Invoicing charges, export	Account	`3540`
`3550`	Invoiced travel expenses	Account	`35`
`3560`	Costs invoiced to group companies	Account	`35`
`3561`	Costs invoiced to the parent company	Account	`3560`
`3562`	Costs invoiced to subsidiaries	Account	`3560`
`3563`	Costs invoiced to other group companies	Account	`3560`
`3570`	Costs invoiced to associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`35`
`3590`	Other invoiced costs	Account	`35`
`36`	Incidental revenue	Group	`3`
`3600`	Incidental revenue (control account)	Account	`36`
`3610`	Sales of materials	Account	`36`
`3611`	Sales of raw materials	Account	`3610`
`3612`	Sales of scrap	Account	`3610`
`3613`	Sales of consumables	Account	`3610`
`3619`	Sales of other materials	Account	`3610`
`3620`	Income from temporary hiring out of personnel	Account	`36`
`3630`	Income from temporary hiring out of transport equipment	Account	`36`
`3670`	Income from securities	Account	`36`
`3671`	Sales of securities	Account	`3670`
`3672`	Dividends from securities	Account	`3670`
`3679`	Other income from securities	Account	`3670`
`3680`	Management fees	Account	`36`
`3690`	Other incidental revenue	Account	`36`
`37`	Revenue reductions	Group	`3`
`3700`	Revenue reductions (control account)	Account	`37`
`3710`	Unallocated revenue reductions	Account	`37`
`3730`	Discounts	Account	`37`
`3731`	Cash discounts	Account	`3730`
`3732`	Quantity discounts	Account	`3730`
`3740`	Rounding-off to whole kronor	Account	`37`
`3750`	Invoiced excise duty	Account	`37`
`3751`	Excise duty recognised in revenue (credit account)	Account	`3750`
`3752`	Excise duty recognised as a liability (debit account)	Account	`3750`
`3790`	Other revenue reductions	Account	`37`
`38`	Own work capitalised	Group	`3`
`3800`	Own work capitalised (control account)	Account	`38`
`3840`	Own work capitalised (material)	Account	`38`
`3850`	Own work capitalised (expenses)	Account	`38`
`3870`	Own work capitalised (personnel)	Account	`38`
`39`	Other operating income	Group	`3`
`3900`	Other operating income (control account)	Account	`39`
`3910`	Rental and lease income	Account	`39`
`3911`	Rental income	Account	`3910`
`3912`	Lease income	Account	`3910`
`3913`	Rental income subject to voluntary VAT liability	Account	`3910`
`3914`	Other rental income liable to VAT	Account	`3910`
`3920`	Commission, licence fees and royalties	Account	`39`
`3921`	Commission revenue	Account	`3920`
`3922`	Licence fees and royalties	Account	`3920`
`3925`	Franchise fees	Account	`3920`
`3940`	Unrealised negative/positiv value change on hedging instruments	Account	`39`
`3950`	Recovery of receivables written-off	Account	`39`
`3960`	Exchange gains on operating receivables and liabilities	Account	`39`
`3970`	Capital gains on sale of intangible and tangible fixed assets	Account	`39`
`3971`	Capital gains on sale of intangible fixed assets	Account	`3970`
`3972`	Capital gains on sale of land and buildings	Account	`3970`
`3973`	Capital gains on sale of machinery and equipment	Account	`3970`
`3980`	Public grants received	Account	`39`
`3981`	EU grants received	Account	`3980`
`3985`	Government grants received	Account	`3980`
`3987`	Municipal grants received	Account	`3980`
`3988`	Public grants received related to personnel	Account	`3980`
`3989`	Other public grants received	Account	`3980`
`3990`	Other remuneration, grants and revenue	Account	`39`
`3991`	Strike pay	Account	`3990`
`3992`	Damages received	Account	`3990`
`3993`	Donations and gifts received	Account	`3990`
`3994`	Insurance compensation	Account	`3990`
`3995`	Settlements from schemes of arrangement for liabilities relating to operations	Account	`3990`
`3996`	Advertising contributions received	Account	`3990`
`3997`	Statutory sick pay	Account	`3990`
`3998`	Bonuses from insurance companies related to surplus	Account	`3990`
`3999`	Other operating income	Account	`3990`
`4`	Goods and materials costs	Class
`40`	Purchase of goods and materials	Group	`4`
`4000`	Purchases of goods from within the country	Account	`40`
`4010`	Purchases of goods within the country	Account	`40`
`4060`	Purchases of goods within the country, reverse charge	Account	`40`
`4065`	Purchases of goods within the country, reverse charge, VAT Code 1	Account	`4060`
`4066`	Purchases of goods within the country, reverse charge, VAT Code 2	Account	`4060`
`4067`	Purchases of goods within the country, reverse charge, VAT Code 3	Account	`4060`
`4070`	Purchases of goods from EU countries	Account	`40`
`4075`	Purchases of goods from EU countries, VAT Code 1	Account	`4070`
`4076`	Purchases of goods from EU countries, VAT Code 2	Account	`4070`
`4077`	Purchases of goods from EU countries, VAT Code 3	Account	`4070`
`4078`	Purchases of goods from EU countries, VAT exempt	Account	`4070`
`4080`	Imports of goods for resale	Account	`40`
`4085`	Imports of goods for resale, Lev 1 VAT	Account	`4080`
`4086`	Imports of goods for resale, Lev 2 VAT	Account	`4080`
`4087`	Imports of goods for resale, Lev 3 VAT	Account	`4080`
`4090`	Discounts received on goods for resale	Account	`40`
`4091`	Cash discounts received on goods for resale	Account	`4090`
`4092`	Volume discounts received on goods for resale, including bonuses	Account	`4090`
`4099`	Other purchase price reductions on goods for resale	Account	`4090`
`42`	Purchase of goods and materials	Group	`4`
`4200`	Goods sold, margin scheme	Account	`42`
`4210`	Goods sold under the margin scheme	Account	`42`
`4211`	Goods sold, positive margin, margin scheme, VAT Code 1	Account	`4210`
`4212`	Goods sold, negative margin, margin scheme, VAT Code 1	Account	`4210`
`43`	Purchase of goods and materials	Group	`4`
`4300`	Purchases of raw materials and supplies within the country (group account)	Account	`43`
`4310`	Purchases of raw materials and supplies within the country	Account	`43`
`44`	Purchase of goods and materials	Group	`4`
`4400`	Purchases within the country subject to VAT	Account	`44`
`4410`	Purchases of raw materials and supplies within the country, reverse charge	Account	`44`
`4415`	Goods purchased within the country, reverse charge, VAT Code 1	Account	`4410`
`4416`	Goods purchased within the country, reverse charge, VAT Code 2	Account	`4410`
`4417`	Goods purchased within the country, reverse charge, VAT Code 3	Account	`4410`
`4420`	Purchases of services within the country, reverse charge	Account	`44`
`4425`	Services purchased within the country, reverse charge, VAT Code 1	Account	`4420`
`4426`	Services purchased within the country, reverse charge, VAT Code 2	Account	`4420`
`4427`	Services purchased within the country, reverse charge, VAT Code 3	Account	`4420`
`45`	Purchase of goods and materials	Group	`4`
`4500`	Other purchases subject to VAT	Account	`45`
`4510`	Purchases of raw materials and supplies from EU countries	Account	`45`
`4515`	Purchases of goods from EU countries, VAT Code 1	Account	`4510`
`4516`	Purchases of goods from EU countries, VAT Code 2	Account	`4510`
`4517`	Purchases of goods from EU countries, VAT Code 3	Account	`4510`
`4518`	Purchases of goods from EU countries, VAT exempt	Account	`4510`
`4530`	Purchases of services etc. from abroad	Account	`45`
`4531`	Purchase of services from a country outside the EU, VAT Code 1	Account	`4530`
`4532`	Purchase of services from a country outside the EU, VAT Code 2	Account	`4530`
`4533`	Purchase of services from a country outside the EU, VAT Code 3	Account	`4530`
`4535`	Purchases of services from EU countries, VAT Code 1	Account	`4530`
`4536`	Purchases of services from EU countries, VAT Code 2	Account	`4530`
`4537`	Purchases of services from EU countries, VAT Code 3	Account	`4530`
`4538`	Purchases of services from EU countries, VAT exempt	Account	`4530`
`4540`	Imports of raw materials and supplies	Account	`45`
`4545`	Import of goods, VAT Code 1	Account	`4540`
`4546`	Import of goods, VAT Code 2	Account	`4540`
`4547`	Import of goods, VAT Code 3	Account	`4540`
`46`	Sub-contracted work	Group	`4`
`4600`	Sub-contracted work (control account)	Account	`46`
`4610`	Purchases of services and subcontracting	Account	`46`
`4670`	Contract work	Account	`46`
`47`	Price reductions	Group	`4`
`4700`	Price reductions (control account)	Account	`47`
`4730`	Discounts received	Account	`47`
`4731`	Cash discounts received	Account	`4730`
`4732`	Quantity discounts received (including bonuses)	Account	`4730`
`4739`	Other purchase price reductions on raw materials and supplies	Account	`4730`
`48`	(Unspecified account group)	Group	`4`
`4800`	Other production costs (group account)	Account	`48`
`4810`	Energy costs for raw materials and supplies	Account	`48`
`4820`	Fuel costs for raw materials and supplies	Account	`48`
`4830`	Travel costs for raw materials and supplies	Account	`48`
`4840`	Equipment rental costs for raw materials and supplies	Account	`48`
`4890`	Other production costs for raw materials and supplies	Account	`48`
`49`	Change in inventories, products and work in progress	Group	`4`
`4900`	Change in inventories (control account)	Account	`49`
`4910`	Change in raw material inventories	Account	`49`
`4920`	Change in inventories of supplies and consumables	Account	`49`
`4940`	Change in products in progress	Account	`49`
`4944`	Change in products in progress, materials and disbursements	Account	`4940`
`4945`	Change in products in progress, expenses	Account	`4940`
`4947`	Change in products in progress, personnel costs	Account	`4940`
`4950`	Change in inventories of finished goods	Account	`49`
`4960`	Change in inventories of goods for resale	Account	`49`
`4970`	Change in work in progress, costs incurred	Account	`49`
`4974`	Change in work in progress, materials and disbursements	Account	`4970`
`4975`	Change in work in progress, expenses	Account	`4970`
`4977`	Change in work in progress, personnel costs	Account	`4970`
`4980`	Change in inventory of securities	Account	`49`
`4981`	Cost of acquisition of securities sold	Account	`4980`
`4987`	Write-down of securities	Account	`4980`
`4988`	Reversed write-downs of securities	Account	`4980`
`5`	Premises and property costs	Class
`50`	Rented premises	Group	`5`
`5000`	Rented premises (control account)	Account	`50`
`5010`	Rent	Account	`50`
`5011`	Rented office premises	Account	`5010`
`5012`	Rented garages	Account	`5010`
`5013`	Rented storage space	Account	`5010`
`5019`	Other premises rental costs	Account	`5010`
`5020`	Electricity for lighting	Account	`50`
`5030`	Heating	Account	`50`
`5040`	Water and sewerage	Account	`50`
`5050`	Fittings belonging to premises	Account	`50`
`5060`	Cleaning and refuse collection	Account	`50`
`5061`	Cleaning	Account	`5060`
`5062`	Refuse collection	Account	`5060`
`5064`	Snow-clearance	Account	`5060`
`5065`	Gardening	Account	`5060`
`5069`	Other cleaning and maintenance costs	Account	`5060`
`5070`	Repairs and maintenance of rented premises	Account	`50`
`5090`	Other costs of rented premises	Account	`50`
`51`	Property costs	Group	`5`
`5100`	Property costs (control account)	Account	`51`
`5110`	Site leasehold fees/rent	Account	`51`
`5120`	Electricity for lighting	Account	`51`
`5130`	Heating	Account	`51`
`5131`	Heating	Account	`5130`
`5132`	Chimney-sweeping	Account	`5130`
`5139`	Other heating costs	Account	`5130`
`5140`	Water and sewerage	Account	`51`
`5160`	Cleaning and refuse collection	Account	`51`
`5161`	Cleaning	Account	`5160`
`5162`	Refuse collection	Account	`5160`
`5164`	Snow-clearance	Account	`5160`
`5165`	Gardening	Account	`5160`
`5169`	Other cleaning and waste removal costs	Account	`5160`
`5170`	Repairs and maintenance of own property	Account	`51`
`5190`	Other property costs	Account	`51`
`5191`	Real estate tax/real estate charge	Account	`5190`
`5192`	Property insurance premiums	Account	`5190`
`5193`	Property maintenance and management	Account	`5190`
`5198`	Other property costs, tax-deductible	Account	`5190`
`52`	Hired fixed assets	Group	`5`
`5200`	Hired fixed assets (control account)	Account	`52`
`5210`	Hire of plant and machinery	Account	`52`
`5220`	Hire of equipment and tools	Account	`52`
`5250`	Hire of computers	Account	`52`
`5290`	Hire of other fixed assets	Account	`52`
`53`	Energy costs	Group	`5`
`5300`	Energy costs (control account)	Account	`53`
`5310`	Electricity for operations	Account	`53`
`5320`	Gas	Account	`53`
`5330`	Fuel oil	Account	`53`
`5340`	Coal and coke	Account	`53`
`5350`	Peat, charcoal, wood and other wood-based fuel	Account	`53`
`5360`	Petrol, paraffin and motor fuel oil	Account	`53`
`5370`	District heating, cooling and steam	Account	`53`
`5380`	Water	Account	`53`
`5390`	Other energy costs	Account	`53`
`54`	Consumable equipment and supplies	Group	`5`
`5400`	Consumable equipment and supplies (control account)	Account	`54`
`5410`	Consumable equipment	Account	`54`
`5411`	Consumable equipment with a life of more than one year	Account	`5410`
`5412`	Consumable equipment with a life of one year or less	Account	`5410`
`5420`	Software	Account	`54`
`5430`	Transportation equipment	Account	`54`
`5440`	Consumable packaging	Account	`54`
`5460`	Consumable materials	Account	`54`
`5480`	Work clothing and protective materials	Account	`54`
`55`	Repairs and maintenance	Group	`5`
`5500`	Repairs and maintenance (control account)	Account	`55`
`5510`	Repairs and maintenance of plant and machinery	Account	`55`
`5520`	Repairs and maintenance of equipment, tools and computers etc.	Account	`55`
`5530`	Repairs and maintenance of fixtures and fittings	Account	`55`
`5550`	Repairs and maintenance of consumable equipment	Account	`55`
`5580`	Maintenance and laundering of work clothing	Account	`55`
`5590`	Other repairs and maintenance	Account	`55`
`56`	Transport equipment costs	Group	`5`
`5600`	Transport equipment costs (control account)	Account	`56`
`5610`	Costs for passenger cars	Account	`56`
`5611`	Passenger cars, fuel	Account	`5610`
`5612`	Passenger cars, insurance and tax	Account	`5610`
`5613`	Passenger cars, repairs and maintenance	Account	`5610`
`5615`	Passenger cars, leasing	Account	`5610`
`5616`	Congestion tax, deductible	Account	`5610`
`5619`	Passenger cars, other costs	Account	`5610`
`5620`	Costs for heavy goods vehicles	Account	`56`
`5621`	Fuel costs for lorries and buses	Account	`5620`
`5622`	Insurance and vehicle tax for lorries and buses	Account	`5620`
`5623`	Repairs and maintenance of lorries and buses	Account	`5620`
`5625`	Leasing costs for lorries and buses	Account	`5620`
`5626`	Congestion charges for lorries and buses	Account	`5620`
`5629`	Other lorry and bus costs	Account	`5620`
`5630`	Costs for trucks	Account	`56`
`5631`	Fuel costs for forklifts	Account	`5630`
`5632`	Insurance and vehicle tax for forklifts	Account	`5630`
`5633`	Repairs and maintenance of forklifts	Account	`5630`
`5635`	Leasing costs for forklifts	Account	`5630`
`5639`	Other forklift costs	Account	`5630`
`5640`	Costs for processing machines	Account	`56`
`5641`	Fuel costs for work machinery	Account	`5640`
`5642`	Insurance and vehicle tax for work machinery	Account	`5640`
`5643`	Repairs and maintenance of work machinery	Account	`5640`
`5645`	Leasing costs for work machinery	Account	`5640`
`5646`	Congestion charges for work machinery	Account	`5640`
`5649`	Other work machinery costs	Account	`5640`
`5650`	Costs for tractors	Account	`56`
`5651`	Fuel costs for tractors	Account	`5650`
`5652`	Insurance and vehicle tax for tractors	Account	`5650`
`5653`	Repairs and maintenance of tractors	Account	`5650`
`5655`	Leasing costs for tractors	Account	`5650`
`5656`	Congestion charges for tractors	Account	`5650`
`5659`	Other tractor costs	Account	`5650`
`5670`	Costs for boats, aircraft and helicopters	Account	`56`
`5671`	Fuel costs for vessels and aircraft	Account	`5670`
`5672`	Insurance and vehicle tax for vessels and aircraft	Account	`5670`
`5673`	Repairs and maintenance of vessels and aircraft	Account	`5670`
`5675`	Leasing costs for vessels and aircraft	Account	`5670`
`5679`	Other vessel and aircraft costs	Account	`5670`
`5680`	Rail vehicle costs	Account	`56`
`5681`	Fuel costs for rail vehicles	Account	`5680`
`5682`	Insurance and vehicle tax for rail vehicles	Account	`5680`
`5683`	Repairs and maintenance of rail vehicles	Account	`5680`
`5685`	Leasing costs for rail vehicles	Account	`5680`
`5689`	Other rail vehicle costs	Account	`5680`
`5690`	Other transport equipment costs	Account	`56`
`5691`	Fuel costs for other vehicles	Account	`5690`
`5692`	Insurance and vehicle tax for other vehicles	Account	`5690`
`5693`	Repairs and maintenance of other vehicles	Account	`5690`
`5695`	Leasing costs for other vehicles	Account	`5690`
`5696`	Congestion charges for other vehicles	Account	`5690`
`5699`	Other costs for other vehicles	Account	`5690`
`57`	Freight and transportation	Group	`5`
`5700`	Freight and transportation (control account)	Account	`57`
`5710`	Freight, carriage and insurance premiums for goods distribution	Account	`57`
`5711`	Freight costs	Account	`5710`
`5712`	Freight insurance	Account	`5710`
`5720`	Customs and forwarding costs etc.	Account	`57`
`5721`	Customs costs	Account	`5720`
`5722`	Freight forwarding costs	Account	`5720`
`5729`	Other customs and freight forwarding costs	Account	`5720`
`5730`	Work-specific transport costs	Account	`57`
`5790`	Other freight and transportation charges	Account	`57`
`58`	Travel expenses	Group	`5`
`5800`	Travel expenses (control account)	Account	`58`
`5810`	Tickets	Account	`58`
`5820`	Car hire	Account	`58`
`5830`	Board and lodging	Account	`58`
`5831`	Board and lodging within the country	Account	`5830`
`5832`	Board and lodging, abroad	Account	`5830`
`5890`	Other travel expenses	Account	`58`
`59`	Advertising and PR	Group	`5`
`5900`	Advertising and PR (control account)	Account	`59`
`5910`	Advertisements	Account	`59`
`5920`	Outdoor and transport advertising	Account	`59`
`5930`	Advertising matter and direct marketing	Account	`59`
`5940`	Exhibitions and trade fairs	Account	`59`
`5950`	In-store advertising and dealer advertising	Account	`59`
`5960`	Goods samples, advertising gifts and incentives, competitions	Account	`59`
`5970`	Film, radio, TV and Internet advertising	Account	`59`
`5980`	PR, institutional advertising and sponsorship	Account	`59`
`5981`	Tax-deductible sponsorship	Account	`5980`
`5982`	Non-deductible sponsorship	Account	`5980`
`5990`	Other advertising and PR expenses	Account	`59`
`6`	Other external costs	Class
`60`	Other selling expenses	Group	`6`
`6000`	Other selling expenses (control account)	Account	`60`
`6010`	Catalogues, price lists etc.	Account	`60`
`6020`	Own trade publications	Account	`60`
`6030`	Special order costs	Account	`60`
`6040`	Credit card charges	Account	`60`
`6050`	Sales commissions	Account	`60`
`6055`	Franchise charges etc.	Account	`6050`
`6059`	Other sales commission costs	Account	`6050`
`6060`	Credit sale charges	Account	`60`
`6061`	Credit information	Account	`6060`
`6062`	Debt collecting expenses	Account	`6060`
`6063`	Credit insurance premiums	Account	`6060`
`6064`	Factoring charges	Account	`6060`
`6069`	Other credit sale charges	Account	`6060`
`6070`	Business entertaining	Account	`60`
`6071`	Business entertaining, tax‑deductible	Account	`6070`
`6072`	Business entertaining, non tax‑deductible	Account	`6070`
`6080`	Bank guarantees	Account	`60`
`6090`	Other selling expenses	Account	`60`
`61`	Office supplies and printed matter	Group	`6`
`6100`	Office supplies and printed matter (control account)	Account	`61`
`6110`	Office supplies	Account	`61`
`6150`	Printed matter	Account	`61`
`62`	Telecommunications and postal services	Group	`6`
`6200`	Telecommunications and postal services (control account)	Account	`62`
`6210`	Telecommunications	Account	`62`
`6211`	Fixed telephony	Account	`6210`
`6212`	Mobile telephony	Account	`6210`
`6219`	Other telecommunications costs	Account	`6210`
`6230`	Data communication	Account	`62`
`6250`	Postal services	Account	`62`
`6290`	Other telecommunications, data and postal costs	Account	`62`
`63`	Corporate insurance and other risk-related costs	Group	`6`
`6300`	Corporate insurance and other risk-related costs (control account)	Account	`63`
`6310`	Corporate insurance	Account	`63`
`6320`	Excess	Account	`63`
`6330`	Losses in work in progress	Account	`63`
`6340`	Damages paid	Account	`63`
`6341`	Damages paid, tax-deductible	Account	`6340`
`6342`	Damages paid, non tax-deductible	Account	`6340`
`6350`	Bad debt losses	Account	`63`
`6351`	Confirmed bad debt losses	Account	`6350`
`6352`	Anticipated bad debt losses	Account	`6350`
`6360`	Warranty costs	Account	`63`
`6361`	Change in warranty provision	Account	`6360`
`6362`	Actual warranty costs	Account	`6360`
`6370`	Security services	Account	`63`
`6380`	Losses on other current receivables	Account	`63`
`6390`	Other risk-related costs	Account	`63`
`6391`	Other tax-deductible risk costs	Account	`6390`
`6392`	Other non-deductible risk costs	Account	`6390`
`64`	Costs of administration	Group	`6`
`6400`	Costs of administration (control account)	Account	`64`
`6420`	Remuneration to auditor	Account	`64`
`6421`	Audit	Account	`6420`
`6422`	Audit business in addition to audit	Account	`6420`
`6423`	Tax advisory services – auditor	Account	`6420`
`6424`	Other services – auditor	Account	`6420`
`6430`	Management fees	Account	`64`
`6440`	Annual and interim reports	Account	`64`
`6450`	Annual general meeting/Annual general meeting of an association	Account	`64`
`6490`	Other costs of administration	Account	`64`
`65`	Other external services	Group	`6`
`6500`	Other external services (control account)	Account	`65`
`6510`	Surveying costs	Account	`65`
`6520`	Drawing and copying costs	Account	`65`
`6530`	Accountancy services	Account	`65`
`6540`	IT services	Account	`65`
`6550`	Consulting fees	Account	`65`
`6551`	Architectural services	Account	`6550`
`6552`	Technical testing and analysis	Account	`6550`
`6553`	Technical consulting services	Account	`6550`
`6554`	Financial and other economic advice	Account	`6550`
`6555`	Tax advice incl. insolvency- and bankruptcy administration	Account	`6550`
`6556`	Purchased research and development services	Account	`6550`
`6559`	Other consulting activities	Account	`6550`
`6560`	Service charges to trade associations	Account	`65`
`6570`	Banking costs	Account	`65`
`6580`	Court costs and attorneys’ fees	Account	`65`
`6590`	Other external services	Account	`65`
`67`	(Unspecified account group)	Group	`6`
`6700`	Special accounts for non-profit associations and foundations (group account)	Account	`67`
`6710`	Grants paid	Account	`67`
`68`	Temporary employees	Group	`6`
`6800`	Temporary employees (control account)	Account	`68`
`6810`	Temporary employees, production	Account	`68`
`6820`	Temporary employees, warehouse	Account	`68`
`6830`	Temporary employees, transport	Account	`68`
`6840`	Temporary employees, office and accounting	Account	`68`
`6850`	Temporary employees, IT	Account	`68`
`6860`	Temporary employees, marketing and sales	Account	`68`
`6870`	Temporary employees, restaurants and shops	Account	`68`
`6880`	Temporary employees, company management	Account	`68`
`6890`	Temporary employees, other	Account	`68`
`69`	Other external expenses	Group	`6`
`6900`	Other external expenses (control account)	Account	`69`
`6910`	Licence fees and royalties	Account	`69`
`6920`	Expenses for own patents	Account	`69`
`6930`	Costs relating to trademarks etc.	Account	`69`
`6940`	Inspection and testing charges, stamp duty	Account	`69`
`6950`	Fees to regulatory authorities	Account	`69`
`6970`	Newspapers, magazines and professional literature	Account	`69`
`6980`	Association fees	Account	`69`
`6981`	Association fees, tax-deductible	Account	`6980`
`6982`	Association fees, non-tax- deductible	Account	`6980`
`6990`	Other external expenses	Account	`69`
`6991`	Other external expenses, tax‑ deductible	Account	`6990`
`6992`	Other external expenses, non tax-deductible	Account	`6990`
`6993`	Donations and gifts	Account	`6990`
`6996`	Paid foreign income tax	Account	`6990`
`6997`	Unpaid foreign income tax	Account	`6990`
`6998`	VAT, overseas	Account	`6990`
`6999`	Input VAT on mixed business	Account	`6990`
`7`	Personnel and depreciation costs	Class
`70`	Wages to employees under collective agreements	Group	`7`
`7000`	Wages to employees under collective agreements(control account)	Account	`70`
`7010`	Wages to employees under collective agreements	Account	`70`
`7011`	Wages to employees under collective agreements	Account	`7010`
`7012`	Profit shares to employees under collective agreements	Account	`7010`
`7013`	Wages "start-up support" employees under collective agreements, 10,21%	Account	`7010`
`7017`	Severance pay to employees under collective agreements	Account	`7010`
`7018`	Gross wages reduction, employees under collective agreements	Account	`7010`
`7019`	Accrued pay and profit shares to employees under collective agreements	Account	`7010`
`7030`	Wages to employees under collective agreements (employees outside the country)	Account	`70`
`7031`	Wages to employees under collective agreements (employees outside the country)	Account	`7030`
`7032`	Profit shares to employees under collective agreements (employees outside the country)	Account	`7030`
`7037`	Severance pay to employees under collective agreements (employees outside the country)	Account	`7030`
`7038`	Gross wages reduction, employees under collective agreements (employees outside the country)	Account	`7030`
`7039`	Accrued pay and profit shares to employees under collective agreements (employees outside the country)	Account	`7030`
`7080`	Wages to employees under collective agreements for time not worked	Account	`70`
`7081`	Statutory sick pay to employees under collective agreements	Account	`7080`
`7082`	Holiday pay to employees under collective agreements	Account	`7080`
`7083`	Parental pay to employees under collective agreements	Account	`7080`
`7089`	Other wages to employees under collective agreements for time not worked	Account	`7080`
`7090`	Change in accrued holiday pay liability	Account	`70`
`72`	Salaries to white-collar employees and managers	Group	`7`
`7200`	Salaries to white-collar employees and managers (control account)	Account	`72`
`7210`	Salaries to white-collar employees	Account	`72`
`7211`	Salaries to white-collar employees	Account	`7210`
`7212`	Profit shares to white-collar employees	Account	`7210`
`7213`	Wages "start-up support" white-collar employees, 10,21%	Account	`7210`
`7217`	Severance pay to white-collar employees	Account	`7210`
`7218`	Gross salary reductions, white-collar employees	Account	`7210`
`7219`	Accrued pay and profit shares to white-collar employees	Account	`7210`
`7220`	Salaries to managers	Account	`72`
`7221`	Salaries to managers	Account	`7220`
`7222`	Bonuses to managers	Account	`7220`
`7227`	Severance pay to managers	Account	`7220`
`7228`	Gross salary deductions, managers	Account	`7220`
`7229`	Accrued pay and profit shares to managers	Account	`7220`
`7230`	Salaries to white-collar employees and managers (employees outside the country)	Account	`72`
`7231`	Salaries to white-collar employees and managers (employees outside the country)	Account	`7230`
`7232`	Profit shares to white-collar employees and managers (employees outside the country)	Account	`7230`
`7237`	Severance pay to white-collar employees and managers (employees outside the country)	Account	`7230`
`7238`	Gross salary deduction, white-collar employees and managers (employees outside the country)	Account	`7230`
`7239`	Accrued pay and profit shares to white-collar employees and managers (employees outside the country)	Account	`7230`
`7240`	Directors’ remuneration	Account	`72`
`7280`	Pay to white-collar employees and managers for time not worked	Account	`72`
`7281`	Statutory sick pay to white-collar employees	Account	`7280`
`7282`	Statutory sick pay to managers	Account	`7280`
`7283`	Parental pay to white-collar employees	Account	`7280`
`7284`	Parental pay to managers	Account	`7280`
`7285`	Holiday pay to white-collar employees	Account	`7280`
`7286`	Holiday pay to managers	Account	`7280`
`7288`	Other pay to white-collar employees for time not worked	Account	`7280`
`7289`	Other pay to managers for time not worked	Account	`7280`
`7290`	Change in accrued holiday pay liability	Account	`72`
`7291`	Change in accrued holiday pay liability to white-collar employees	Account	`7290`
`7292`	Change in accrued holiday pay liability to managers	Account	`7290`
`73`	Cash remuneration and benefits in kind	Group	`7`
`7300`	Cash remuneration and benefits in kind (control account)	Account	`73`
`7310`	Additional cash remuneration	Account	`73`
`7311`	Remuneration for attendance at meetings etc.	Account	`7310`
`7312`	Remuneration for suggestion activities, inventions	Account	`7310`
`7313`	Remuneration for/contribution towards housing costs	Account	`7310`
`7314`	Remuneration for/contribution towards meal costs	Account	`7310`
`7315`	Remuneration for/contribution towards travel to and from workplace	Account	`7310`
`7316`	Remuneration for/contribution towards work clothing	Account	`7310`
`7317`	Remuneration for/contribution towards work materials and tools	Account	`7310`
`7318`	Funds to cover miscalculations	Account	`7310`
`7319`	Other additional cash remuneration	Account	`7310`
`7320`	Subsistence allowances, business travel	Account	`73`
`7321`	Tax-exempt subsistence allowances within the country	Account	`7320`
`7322`	Taxable subsistence allowances within the country	Account	`7320`
`7323`	Tax-exempt subsistence allowances, overseas	Account	`7320`
`7324`	Taxable subsistence allowances, overseas	Account	`7320`
`7330`	Mileage allowances	Account	`73`
`7331`	Mileage allowances, tax-exempt	Account	`7330`
`7332`	Mileage allowances, taxable	Account	`7330`
`7333`	Reimbursement for congestion tax, tax-exempt	Account	`7330`
`7350`	Allowance for mandatory working clothing	Account	`73`
`7370`	Business entertainment allowance	Account	`73`
`7380`	Costs of benefits in kind to employees	Account	`73`
`7381`	Costs of free housing	Account	`7380`
`7382`	Costs of free or subsidised meals	Account	`7380`
`7383`	Costs of free travel to and from the workplace	Account	`7380`
`7384`	Costs of free or subsidised work clothing	Account	`7380`
`7385`	Costs of free car	Account	`7380`
`7386`	Subsidised interest	Account	`7380`
`7387`	Costs of home computers	Account	`7380`
`7388`	Employee reimbursements for benefits	Account	`7380`
`7389`	Other costs of benefits in kind	Account	`7380`
`7390`	Other cash remuneration and benefits in kind	Account	`73`
`7391`	Cost of congestion tax benefit	Account	`7390`
`7392`	Cost of benefit for householdrelated services	Account	`7390`
`74`	Pensions	Group	`7`
`7400`	Pensions (control account)	Account	`74`
`7410`	Pension insurance premiums	Account	`74`
`7411`	Collective agreement pension insurance premiums	Account	`7410`
`7412`	Individual pension insurance premiums	Account	`7410`
`7420`	Change in pension provision	Account	`74`
`7430`	Deduction: Interest portion of pension costs	Account	`74`
`7440`	Change in pension fund	Account	`74`
`7441`	Transfer of funds to pension fund	Account	`7440`
`7448`	Indemnification from pension fund	Account	`7440`
`7460`	Pension payments	Account	`74`
`7461`	Pension payments to former employees under collective agreements	Account	`7460`
`7462`	Pension payments to former white-collar employees	Account	`7460`
`7463`	Pension payments to former managers	Account	`7460`
`7470`	Administration charges and credit insurance premiums	Account	`74`
`7490`	Other pension costs	Account	`74`
`75`	Statutory and contractual social security and other contributions	Group	`7`
`7500`	Statutory and contractual social security and other contributions (control account)	Account	`75`
`7510`	Statutory social security contributions 31,42 %	Account	`75`
`7511`	Statutory social security contributions on wages, salaries and other remuneration	Account	`7510`
`7512`	Statutory social security contributions on value of taxable benefits	Account	`7510`
`7515`	Statutory social security contributions on taxable cash remuneration	Account	`7510`
`7516`	Social security contributions on fees	Account	`7510`
`7518`	Statutory social security contributions on gross wages/salary deductions etc.	Account	`7510`
`7519`	Statutory social security contributions on holiday pay and wage/salary liabilities	Account	`7510`
`7530`	Special payroll tax	Account	`75`
`7531`	Special payroll tax on certain insurance compensation etc.	Account	`7530`
`7532`	Special payroll tax on pension costs, tax return item	Account	`7530`
`7533`	Special payroll tax on pension costs	Account	`7530`
`7550`	Yield tax on pension funds	Account	`75`
`7551`	Yield tax 15 % insurance company	Account	`7550`
`7552`	Yield tax 15 % foreign insurance company	Account	`7550`
`7553`	Yield tax 30 % insurance company	Account	`7550`
`7554`	Yield tax 30 % foreign endowment insurance	Account	`7550`
`7570`	Labour market insurance premiums	Account	`75`
`7571`	Labour market insurance schemes	Account	`7570`
`7572`	Labour market insurance, pension insurance premiums, tax return item	Account	`7570`
`7580`	Group insurance premiums	Account	`75`
`7581`	Group life insurance	Account	`7580`
`7582`	Group sickness insurance	Account	`7580`
`7583`	Group accident insurance	Account	`7580`
`7589`	Other group insurance premiums	Account	`7580`
`7590`	Other statutory and contractual social security contributions	Account	`75`
`76`	Other personnel costs	Group	`7`
`7600`	Other personnel costs (control account)	Account	`76`
`7610`	Training	Account	`76`
`7620`	Health care	Account	`76`
`7621`	Health care, tax-deductible	Account	`7620`
`7622`	Health care, non tax-deductible	Account	`7620`
`7623`	Health care insurance, non-tax‑deductible	Account	`7620`
`7630`	Entertainment of personnel	Account	`76`
`7631`	Entertainment of personnel, tax-deductible	Account	`7630`
`7632`	Entertainment of personnel, non tax-deductible	Account	`7630`
`7650`	Sickness insurance	Account	`76`
`7670`	Change in staff fund	Account	`76`
`7671`	Transfer to staff fund	Account	`7670`
`7678`	Indemnification from staff fund	Account	`7670`
`7690`	Other personnel costs	Account	`76`
`7691`	Staff recruitment	Account	`7690`
`7692`	Assistance towards funeral expenses	Account	`7690`
`7693`	Leisure activities	Account	`7690`
`7699`	Other personnel costs	Account	`7690`
`77`	Write-downs and reversed write-downs	Group	`7`
`7710`	Write-downs of intangible fixed assets	Account	`77`
`7720`	Write-downs of land and buildings	Account	`77`
`7730`	Write-downs of machinery and equipment	Account	`77`
`7731`	Write-downs of plant and machinery	Account	`7730`
`7732`	Write-downs of equipment, tools and installations	Account	`7730`
`7733`	Write-downs of other tangible fixed assets	Account	`7730`
`7740`	Write-downs of certain current assets	Account	`77`
`7760`	Reversed write-downs of intangible fixed assets	Account	`77`
`7770`	Reversed write-downs of land and buildings	Account	`77`
`7780`	Reversed write-downs of machinery and equipment	Account	`77`
`7781`	Reversal of write-downs of plant and machinery	Account	`7780`
`7782`	Reversal of write-downs of equipment, tools and installations	Account	`7780`
`7783`	Reversal of write-downs of other tangible fixed assets	Account	`7780`
`7790`	Reversed write-downs of certain current assets	Account	`77`
`78`	Depreciation/amortisation according to plan	Group	`7`
`7810`	Amortisation of intangible fixed assets	Account	`78`
`7811`	Amortisation of capitalised expenditure	Account	`7810`
`7812`	Amortisation of concessions etc.	Account	`7810`
`7813`	Amortisation of patents	Account	`7810`
`7814`	Amortisation of licences	Account	`7810`
`7815`	Amortisation of trademarks	Account	`7810`
`7816`	Amortisation of tenancy rights	Account	`7810`
`7817`	Amortisation of goodwill	Account	`7810`
`7819`	Amortisation of other intangible fixed assets	Account	`7810`
`7820`	Depreciation on buildings and land improvements	Account	`78`
`7821`	Depreciation on buildings	Account	`7820`
`7824`	Depreciation on land improvements	Account	`7820`
`7829`	Depreciation on other buildings	Account	`7820`
`7830`	Depreciation on machinery and equipment	Account	`78`
`7831`	Depreciation on plant and machinery	Account	`7830`
`7832`	Depreciation on equipment and tools	Account	`7830`
`7836`	Depreciation on leased assets	Account	`7830`
`7839`	Depreciation on other machinery and equipment	Account	`7830`
`7840`	Depreciation on cost of improvements to leased property	Account	`78`
`79`	Other operating expenses	Group	`7`
`7940`	Unrealised positive/negative value changes in hedging instruments	Account	`79`
`7960`	Exchange losses on operating receivables and liabilities	Account	`79`
`7970`	Losses on sale of intangible and tangible fixed assets	Account	`79`
`7971`	Losses on sale of intangible fixed assets	Account	`7970`
`7972`	Losses on sale of land and buildings	Account	`7970`
`7973`	Losses on sale of machinery and equipment	Account	`7970`
`7990`	Other operating expenses	Account	`79`
`8`	Financial items and tax	Class
`80`	Results from participations in group companies	Group	`8`
`8010`	Dividends on participations in group companies	Account	`80`
`8012`	Dividends on participations in subsidiaries	Account	`8010`
`8016`	Capitalisation issue, group companies	Account	`8010`
`8020`	Proceeds from sale of participations in group companies	Account	`80`
`8030`	Profit share in partnerships (subsidiaries)	Account	`80`
`8070`	Write-downs of participations and long-term receivables, group companies	Account	`80`
`8072`	Write-downs of participations in subsidiaries	Account	`8070`
`8076`	Write-downs of long-term receivables, parent company	Account	`8070`
`8077`	Write-downs of long-term receivables, subsidiaries	Account	`8070`
`8080`	Reversed write-downs of participations and long-term receivables, group companies	Account	`80`
`8082`	Reversal of write-downs of participations in subsidiaries	Account	`8080`
`8086`	Reversal of write-downs of long-term receivables, parent company	Account	`8080`
`8087`	Reversal of write-downs of long-term receivables, subsidiaries	Account	`8080`
`81`	Results from participations in associated companies	Group	`8`
`8110`	Dividends from associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`81`
`8111`	Dividends from associated companies	Account	`8110`
`8112`	Dividends from from jointly controlled companies	Account	`8110`
`8113`	Dividends from other companies in wich a participating is held	Account	`8110`
`8116`	Capitalisation issue, associated companies	Account	`8110`
`8117`	Capitalisation issue, from jointly controlled companies	Account	`8110`
`8118`	Capitalisation issue, from other companies in wich a participating is held	Account	`8110`
`8120`	Proceeds from sale of participations in associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`81`
`8121`	Proceeds from sale of participations in associated companies	Account	`8120`
`8122`	Proceeds from sale of participations in jointly controlled companies	Account	`8120`
`8123`	Proceeds from sale of participations in other companies in wich a participating is held	Account	`8120`
`8130`	Profit share in partnerships in associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`81`
`8131`	Profit share in partnerships in associated companies	Account	`8130`
`8132`	Profit share in jointly controlled companies	Account	`8130`
`8133`	Profit share in partnerships in other companies in wich a participating is held	Account	`8130`
`8170`	Write-downs of participations and long-term receivables, associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`81`
`8171`	Write-downs of participations in associated companies	Account	`8170`
`8172`	Write-downs of long-term receivables, associated companies	Account	`8170`
`8173`	Write-downs of participations in jointly controlled companies	Account	`8170`
`8174`	Write-downs of long-term receivables, jointly controlled companies	Account	`8170`
`8176`	Write-downs of participations in other companies in wich a participating is held	Account	`8170`
`8177`	Write-downs of long-term receivables, other companies in wich a participating is held	Account	`8170`
`8180`	Reversed write-downs of participations and long-term receivables, associated companies, jointly controlled companies and other companies in wich a participating is held	Account	`81`
`8181`	Reversal of write-down of participations in associated companies	Account	`8180`
`8182`	Reversal of write-down of long-term receivables, associated companies	Account	`8180`
`8183`	Reversed write-downs of participations, jointly controlled companies	Account	`8180`
`8184`	Reversed write-downs of long-term receivables, jointly controlled companies	Account	`8180`
`8186`	Reversed write-downs of participations, other companies in wich a participating is held	Account	`8180`
`8187`	Reversed write-downs long-term receivables, other companies in wich a participating is held	Account	`8180`
`82`	Results from other securities and receivables recorded as fixed assets	Group	`8`
`8210`	Dividends on investments in other companies	Account	`82`
`8212`	Dividends, other companies	Account	`8210`
`8216`	Capitalisation issue, other companies	Account	`8210`
`8220`	Proceeds from sale of securities and long-term receivables, other companies	Account	`82`
`8221`	Proceeds from sale of participations in other companies	Account	`8220`
`8222`	Proceeds from sale of long-term receivables, other companies	Account	`8220`
`8223`	Proceeds from sale of derivatives	Account	`8220`
`8230`	Exchange differences on long-term receivables	Account	`82`
`8231`	Exchange gains on long-term receivables	Account	`8230`
`8236`	Exchange losses on long-term receivables	Account	`8230`
`8240`	Profit share from partnerships (other companies)	Account	`82`
`8250`	Interest income from long-term receivables and securities in other companies	Account	`82`
`8251`	Interest income from long-term receivables	Account	`8250`
`8252`	Interest income from other securities	Account	`8250`
`8254`	Tax exempt interest income, long-term assets	Account	`8250`
`8255`	Tax on capital investment	Account	`8250`
`8260`	Interest income from long-term receivables, group companies	Account	`82`
`8261`	Interest income from long-term receivables, parent company	Account	`8260`
`8262`	Interest income from long-term receivables, subsidiaries	Account	`8260`
`8263`	Interest income from long-term receivables, other group companies	Account	`8260`
`8270`	Write-downs of participations and long-term receivables, other companies	Account	`82`
`8271`	Write-downs of participations in other companies	Account	`8270`
`8272`	Write-downs of long-term receivables, other companies	Account	`8270`
`8273`	Write-downs of other securities, other companies	Account	`8270`
`8280`	Reversal of write-downs of participations and long-term receivables, other companies	Account	`82`
`8281`	Reversal of write-downs of participations in other companies	Account	`8280`
`8282`	Reversal of write-downs of long‑term receivables, other companies	Account	`8280`
`8283`	Reversal of write-downs of other securities in other companies	Account	`8280`
`8290`	Fair value measurement, fixed assets	Account	`82`
`8291`	Unrealised value changes in fixed assets	Account	`8290`
`8295`	Unrealised value changes in derivative instruments	Account	`8290`
`83`	Other interest income and similar profit/loss items	Group	`8`
`8310`	Interest income from current assets	Account	`83`
`8311`	Interest income, banks	Account	`8310`
`8312`	Interest income, short-term deposits	Account	`8310`
`8313`	Interest income, current receivables	Account	`8310`
`8314`	Interest income, tax-exempt	Account	`8310`
`8317`	Interest income, hidden interest rate compensation	Account	`8310`
`8319`	Other interest income from current assets	Account	`8310`
`8320`	Fair value measurement, current assets	Account	`83`
`8321`	Unrealised value changes in current assets	Account	`8320`
`8325`	Unrealised value changes in derivative instruments (current assets)	Account	`8320`
`8330`	Exchange differences on current receivables and investments	Account	`83`
`8331`	Exchange gains on current receivables and investments	Account	`8330`
`8336`	Exchange losses on current receivables and investments	Account	`8330`
`8340`	Dividends from short-term investments	Account	`83`
`8350`	Proceeds from sale of short-term investments	Account	`83`
`8360`	Other interest income from group companies	Account	`83`
`8361`	Other interest income from parent company	Account	`8360`
`8362`	Other interest income from subsidiaries	Account	`8360`
`8363`	Other interest income from other group companies	Account	`8360`
`8370`	Write-downs of short-term investments	Account	`83`
`8380`	Reversal of write-downs of short-term investments	Account	`83`
`8390`	Other financial income	Account	`83`
`84`	Interest expense and similar profit/loss items	Group	`8`
`8400`	Interest expense (control account)	Account	`84`
`8410`	Interest expense on long-term liabilities	Account	`84`
`8411`	Interest expense for bond, debenture and convertible loans	Account	`8410`
`8412`	Interest portion of pension costs	Account	`8410`
`8413`	Interest expense, overdraft facility	Account	`8410`
`8415`	Interest expense on other liabilities to credit institutions	Account	`8410`
`8417`	Interest expense, hidden interest rate compensation etc.	Account	`8410`
`8418`	Deductible interest subsidies	Account	`8410`
`8419`	Other interest expense on long-term liabilities	Account	`8410`
`8420`	Interest expense on current liabilities	Account	`84`
`8421`	Interest expense to credit institutions	Account	`8420`
`8422`	Penalty interest expense for accounts payable – trade	Account	`8420`
`8423`	Interest expense on taxes and charges	Account	`8420`
`8424`	Interest expense with a building	Account	`8420`
`8429`	Other interest expense on current liabilities	Account	`8420`
`8430`	Exchange differences on liabilities	Account	`84`
`8431`	Exchange gains on liabilities	Account	`8430`
`8436`	Exchange losses on liabilities	Account	`8430`
`8440`	Interest subsidies received	Account	`84`
`8450`	Unrealised value changes in liabilities	Account	`84`
`8451`	Unrealised value changes in liabilities	Account	`8450`
`8455`	Unrealised value changes in hedging instruments	Account	`8450`
`8460`	Interest expense to group companies	Account	`84`
`8461`	Interest expense to parent company	Account	`8460`
`8462`	Interest expense to subsidiaries	Account	`8460`
`8463`	Interest expense to other group companies	Account	`8460`
`8480`	Capitalised interest	Account	`84`
`8490`	Other liability-related items	Account	`84`
`8491`	Settlements from schemes of arrangement for liabilities to credit institutions etc.	Account	`8490`
`88`	Appropriations	Group	`8`
`8810`	Change in tax allocation reserve	Account	`88`
`8811`	Transfer to tax allocation reserve	Account	`8810`
`8819`	Reversal from tax allocation reserve	Account	`8810`
`8820`	Group contributions received	Account	`88`
`8830`	Group contributions paid	Account	`88`
`8840`	Reimbursements	Account	`88`
`8850`	Change in excess depreciation/amortisation	Account	`88`
`8851`	Change in excess amortisation, intangible fixed assets	Account	`8850`
`8852`	Change in excess depreciation, buildings and land improvements	Account	`8850`
`8853`	Change in excess depreciation, machinery and equipment	Account	`8850`
`8860`	Change in replacement reserve	Account	`88`
`8861`	Transfer to replacement reserve for equipment	Account	`8860`
`8862`	Transfer to replacement reserve for buildings and land improvements	Account	`8860`
`8864`	Transfer to replacement reserve for stocks of farming animals and reindeer	Account	`8860`
`8865`	Transfer from replacement reserve for depreciation	Account	`8860`
`8866`	Transfer from replacement reserve for purposes other than depreciation	Account	`8860`
`8869`	Transfer from replacement reserve	Account	`8860`
`8890`	Other appropriations	Account	`88`
`8892`	Write-downs of fixed assets on consolidation	Account	`8890`
`8896`	Change in inventory reserve	Account	`8890`
`8899`	Other appropriations	Account	`8890`
`89`	Taxes and result for the financial year	Group	`8`
`8910`	Tax charged to profit/loss for the year	Account	`89`
`8920`	Tax due to changed taxation	Account	`89`
`8930`	Tax refund	Account	`89`
`8940`	Deferred tax	Account	`89`
`8980`	Other taxes	Account	`89`
`8990`	Result	Account	`89`
`8999`	Result for the year	Account	`8990`