BELGIAN CHART OF ACCOUNTS

1 Equity, provisions for liabilities and charges and amounts 2 Formation expenses, fixed assets and amounts receivable after
payable after more than one year more than one year
10 Capital 20 Formation expenses
100 Issued capital 200 Formation expenses and expenses related to capital increases
101 Uncalled capital (-) 201 Expenses related to the issue of debts
11 Contributions outside capital 202 Other formation expenses
110 Available contributions outside capital 204 Reorganization expenses
1100 Share premium 21 Intangible fixed assets
1109 Other 210 Research and development expenses
111 Unavailable contributions outside capital 211 Concessions, patents, licenses, know-how, brand names and
1110 Share premium similar rights
1119 Other 212 Goodwill
12 Revaluation surpluses 213 Advance payments
120 Revaluation surpluses on intangible fixed assets 22 Land and buildings
121 Revaluation surpluses on tangible fixed assets 220 Land
122 Revaluation surpluses on financial fixed assets 221 Buildings
123 Revaluation surpluses on inventories 222 Built-on land
124 Adjustment to amounts written off investments 223 Other rights on immovable property
13 Reserves 23 Plant, machinery and equipment
130 Legal reserve 24 Furniture and vehicles
131 Reserves not available for distribution 25 Fixed assets held under leasing and other similar rights
1311 Reserve in respect of the articles of association 250 Land and buildings
1312 Reserve in respect of own shares held 251 Plant, machinery and equipment
1313 Financial support 252 Furniture and vehicles
1319 Other 26 Other tangible fixed assets
132 Untaxed reserves 27 Assets under construction and advance payments
133 Reserves available for distribution 28 Financial fixed assets
14 Profit or loss carried forward 280 Participating interests in affiliated enterprises
140 Profit carried forward 2800 Cost of acquisition
141 Loss carried forward (-) 2801 Uncalled capital (-)
15 Investment grants 2808 Revaluation surpluses
16 Provisions and deferred taxes 2809 Amounts written off (-)
160 Provisions for pensions and similar obligations 281 Amounts receivable from affiliated enterprises
161 Provisions for taxation 2810 Amounts receivable on account
162 Provisions for major repairs and maintenance 2811 Bills of exchange receivable
163 Provisions for environmental obligations 2812 Fixed-interest investments
164/5 Provisions for other liabilities and charges 2817 Doubtful debtors
168 Deferred taxation 2819 Amounts written off (-)
1680 Deferred taxation on investment grants 282 Participating interests in other enterprises linked by
1681 Deferred taxation on realized gains on intangible fixed participating interests
assets 2820 Cost of acquisition
1682 Deferred taxation on realized gains on tangible fixed 2821 Uncalled capital (-)
assets 2828 Revaluation surpluses
1687 Deferred taxation on realized gains on securities issued 2829 Amounts written off (-)
by the Belgian public sector 283 Amounts receivable from other enterprises linked by
1688 Foreign deferred taxation participating interests
17 Amounts payable after more than one year 2830 Amounts receivable on account
170 Subordinated loans 2831 Bills of exchange receivable
1700 Convertible 2832 Fixed-interest investments
1701 Non-convertible 2837 Doubtful debtors
171 Unsubordinated debentures 2839 Amounts written off (-)
1710 Convertible 284 Other financial fixed assets
1711 Non-convertible 2840 Cost of acquisition
172 Leasing and other similar obligations 2841 Uncalled capital (-)
173 Credit institutions 2848 Revaluation surpluses
1730 Debts on account 2849 Amounts written off (-)
1731 Promissory notes 285 Other amounts receivable
1732 Acceptance credits 2850 Amounts receivable on account
174 Other loans 2851 Bills of exchange receivable
175 Trade debts 2852 Fixed-interest investments
1750 Suppliers 2857 Doubtful debtors
1751 Bills of exchange payable 2859 Amounts written off (-)
176 Advances received on contracts in progress 288 Cash guarantees
178 Cash guarantees 29 Amounts receivable after one year
179 Other amounts payable 290 Trade debtors
19 Advances to associates on the distribution of net assets (-) 2900 Trade debtors
2901 Bills of exchange receivable
2906 Advance payments
 2907 Doubtful debtors 4500-4504 Belgian taxes on profits
2909 Amounts written off (-) 4505-4507 Other Belgian taxes
291 Other amounts receivable 4508 Foreign taxes
2910 Amounts receivable on account 451 VAT due
2911 Bills of exchange receivable 452 Taxes due
2917 Doubtful debtors 4520-4524 Belgian taxes on profits
2919 Amounts written off (-) 4525-4527 Other Belgian taxes
4528 Foreign taxes
3 Inventories and contracts in progress 453 Deducted advance tax payments
30 Raw materials 454 Public service for social security
300 Cost of acquisition 455 Remuneration
309 Amounts written off (-) 456 Holiday allowance
31 Consumables 459 Other social debts
310 Cost of acquisition 46 Advances received on contracts in progress
319 Amounts written off (-) 47 Amounts payable resulting from appropriation of profits
32 Work in progress 470 Dividends and bonuses for previous accounting years
320 Cost of acquisition 471 Dividends for the current accounting year
329 Amounts written off (-) 472 Bonuses for the current accounting year
33 Finished goods 473 Other allocations
330 Cost of acquisition 48 Other amounts payable
339 Amounts written off (-) 480 Due debentures and coupons
34 Goods purchased for resale 488 Cash guarantees
340 Cost of acquisition 489 Other amounts payable
349 Amounts written off (-) 49 Deferral and accruals
35 Immovable property acquired or constructed for resale 490 Deferred charges
350 Cost of acquisition 491 Accrued income
359 Amounts written off (-) 492 Accrued charges
36 Advance payments 493 Deferred income
360 Advance payments 499 Temporary account
369 Amounts written off (-)
37 Contracts in progress 5 Current investments and cash at bank and in hand
370 Cost of acquisition 50 Own shares
371 Ascribed profit 51 Shares and investments other than fixed interest investments
379 Amounts written off (-) 510 Cost of acquisition
5100 Shares
4 Amounts receivable and amounts payable within one year 5101 Investments other than fixed interest investments
40 Amounts receivable - trade debtors 511 Uncalled amounts (-)
400 Trade debtors 5110 Shares
401 Bills of exchange receivable 519 Amounts written off (-)
404 Revenues receivable 5190 Shares
406 Advance payments 5191 Investments other than fixed interest investments
407 Doubtful debtors 52 Fixed interest securities
409 Amounts written off (-) 520 Cost of acquisition
41 Other amounts receivable 529 Amounts written off (-)
410 Called capital or contribution 53 Term accounts
411 VAT to reclaim 530 Longer than one year
412 Taxes to reclaim 531 Longer than one month but at most one year
4120-4124 Belgian taxes on profits 532 At most one month
4125-4127 Other Belgian taxes 539 Amounts written off (-)
4128 Foreign taxes 54 Amounts overdue and in the process of collection
414 Revenues receivable 55 Credit institutions
416 Other amounts receivable 550-559 Current accounts at different credit institutions
417 Doubtful debtors …0 Current account
418 Cash guarantees …1 Cheques written out (-)
419 Amounts written off (-) …9 Amounts written off (-)
42 Current portion of amounts payable after more than one year 56 Post office giro
43 Financial debts 560 Current account
430 Credit institutions - Debts on account with a fixed term 561 Cheques written out (-)
431 Credit institutions - Promissory notes 57 Cash
432 Credit institutions - Acceptance credits 570 - 577 Cash at hand
433 Credit institutions - Debts on account 578 Stamps at hand
439 Other debts 58 Internal transfers of funds
44 Trade debts
440 Suppliers
441 Bills of exchange payable
444 Invoices to be received
45 Taxes, remuneration and social security
450 Estimated taxes
6 Charges 642 Loss on realization of trade debtors
60 Goods for resale, raw materials and consumables 643/8 Other operating charges
600 Purchases of raw materials 649 Operating charges capitalized as reorganization expenses (-)
601 Purchases of consumables 65 Financial charges
602 Purchases of services, work and studies 650 Debt charges
603 Subcontracts 6500 Interests, commissions and debt charges
604 Purchases of goods for resale 6501 Depreciation of expenses related to the issue of debts
605 Purchases of immovable property for resale 6502 Interests capitalized (-)
608 Discounts, reversals of entry and rebates received (-) 651 Amounts written off current assets
609 Changes in inventories 6510 Increase
6090 of raw materials 6511 Decrease (-)
6091 of consumables 652 Loss on disposal of current assets
6094 of goods for resale 653 Discount charges on amounts receivable
6095 of immovable property acquired or constructed for 654 Exchange results
resale 655 Results from the conversion of foreign currencies
61 Services and other goods 656 Provisions with a financial nature
617 Temporary workers and people put at the disposal of the firm 6560 Increase
618 Wages, contributions for extra-legal insurance and pensions of 6561 Decrease (-)
directors, managers and partners that do not result from an 657/8 Other financial charges
employment contract 659 Financial charges capitalized as reorganization expenses (-)
62 Remuneration, social security costs and pensions 66 Non-recurring operating or financial charges
620 Remuneration and social benefits 660 Non-recurring depreciation and amounts written off fixed assets
6200 Directors or managers – increase
6201 Management personnel 6600 Formation expenses
6202 Employees 6601 Intangible fixed assets
6203 Workers 6602 Tangible fixed assets
6204 Other personnel with an employment contract 661 Amounts written off financial fixed assets (increase)
621 Employer's contribution for social insurance 662 Provisions for non-recurring liabilities and charges
622 Employer's contribution for extra-legal insurance 6620 Provisions for non-recurring operating liabilities and
623 Other personnel charges charges
624 Pensions 66200 Increase
6240 Directors or managers 66201 Decrease (-)
6241 Personnel 6621 Provisions for non-recurring financial liabilities and
63 Depreciation, amounts written off and provisions for liabilities and charges
charges 66210 Increase
630 Depreciation of and amounts written off fixed assets - increase 66211 Decrease (-)
6300 Depreciation of formation expenses 663 Loss on disposal of fixed assets
6301 Depreciation of intangible fixed assets 6630 Loss on disposal of intangible and tangible fixed assets
6302 Depreciation of tangible fixed assets 6631 Loss on disposal of financial fixed assets
6308 Amounts written off intangible fixed assets 664/7 Other non-recurring operating charges
6309 Amounts written off tangible fixed assets 668 Other non-recurring financial charges
631 Amounts written off inventories 669 Non-recurring charges capitalized as reorganization expenses
6310 Increase (-)
6311 Decrease (-) 6690 Non-recurring operating charges capitalized as
632 Amounts written off contracts in progress reorganization expenses (-)
6320 Increase 6691 Non-recurring financial charges capitalized as
6321 Decrease (-) reorganization expenses (-)
633 Amounts written of trade debtors after one year 67 Income taxes
6330 Increase 670 Belgian taxes on income for the current accounting year
6331 Decrease (-) 6700 Taxes due or paid
634 Amounts written off trade debtors within one year 6701 Capitalized surplus of taxes paid (-)
6340 Increase 6702 Estimated taxes
6341 Decrease (-) 671 Belgian taxes on income for prior accounting years
635 Provisions for pensions and similar obligations 6710 Additional taxes due or paid
6350 Increase 6711 Estimated additional taxes
6351 Decrease (-) 6712 Tax provisions
636 Provisions for major repairs and maintenance 672 Foreign taxes on income for the current accounting year
6360 Increase 673 Foreign taxes on income for prior accounting years
6361 Decrease (-) 68 Transfers to deferred taxes and untaxed reserves
637 Provisions for environmental obligations 680 Transfers to deferred taxes
6370 Increase 689 Transfers to untaxed reserves
6371 Decrease (-) 69 Appropriation account
638 Provisions for other liabilities and charges 690 Retained losses of the previous accounting year
6380 Increase 691 Increase in contribution
6381 Decrease (-) 692 Increase in reserves
64 Other operating charges 6920 Increase in legal reserve
640 Corporate taxes 6921 Increase in other reserves
641 Loss on prevalent realization of tangible fixed assets 693 Profit to be carried forward
 694 Dividends 0 Rights and commitments not reflected in the balance sheet
695 Directors' entitlements 00 Guarantees given by third parties on behalf of the enterprise
696 Employees 01 Personal guarantees given to third parties
697 Other allocations 02 Real guarantees secured by own assets
03 Guarantees received
7 Income 04 Goods and rights held by third parties in their name but at the risk
70 Turnover and for the benefit of the enterprise
700/7 Sales and services rendered 05 Commitments to acquire and dispose of fixed assets
708 Discounts, reversals of entry and rebates granted (-) 06 Forward contracts
71 Changes in stocks and work in progress 07 Goods and rights belonging to third parties held by the enterprise
712 Work in progress 09 Miscellaneous rights and commitments
713 Finished goods
715 Immovable property acquired or constructed for resale
717 Contracts in progress
7170 Cost of acquisition
7171 Profit attributed
72 Fixed assets - own construction
74 Other operating income
740 Grants and compensating amounts
741 Gain on prevalent realization of tangible fixed assets
742 Gain on realization of trade debtors
743/9 Other operating income
75 Financial income
750 Income from financial fixed assets
751 Income from current assets
752 Gain on disposal of current assets
753 Investment and interest grants
754 Exchange results
755 Results from the conversion of foreign currencies
756/9 Other financial income
76 Non-recurring operating or financial income
760 Adjustments to depreciation and to other amounts written off
7600 intangible fixed assets
7601 tangible fixed assets
761 Adjustments to amounts written off financial fixed assets
762 Adjustments to provisions for non-recurring liabilities and
charges
7620 Adjustments to provisions for non-recurring operating
liabilities and charges
7621 Adjustments to provisions for non-recurring financial
liabilities and charges
763 Gain on disposal of fixed assets
7630 Gain on disposal of intangible and tangible fixed assets
7631 Gain on disposal of financial fixed assets
764/8 Other non-recurring operating income
769 Other non-recurring financial income
77 Adjustment of income taxes and write-back of tax provisions
771 Belgian income taxes
7710 Regularization of taxes due or paid
7711 Regularization of estimated taxes
7712 Adjustments to tax provisions
773 Foreign income taxes
78 Transfers from deferred taxes and untaxed reserves
780 Transfers from deferred taxes
789 Transfers from untaxed reserves
79 Appropriation account
790 Retained profits of the previous accounting year
791 Withdrawal from contribution
792 Withdrawal from reserves
793 Losses to be carried forward
794 Contribution of shareholders for the loss