Сhart of accounts

Section I. Non-current assets

01 Property, plant and equipment Active Inventory

02 Depreciation of fixed assets Passive Regulatory, contractual

03 Income-bearing investments in tangible assets Active Inventory

04 Intangible assets Active Inventory

05 Amortization of intangible assets Passive Regulatory, contractual

07 Equipment for installation Active Inventory

08 Investments in non-current assets Active Inventory

08-1 Acquisition of Land Active Inventory

08-2 Acquisition of environmental management facilities Active Inventory

08-3 Construction of fixed assets Active Inventory

08-4 Acquisition of fixed assets Active Inventory

08-5 Acquisition of Intangible Assets Active Inventory

08-6 Translation of young animals into the main herd Active Inventory

08-7 Acquisition of adult animals Active Inventory

09 Deferred tax assets Active Inventory

Section II. Productive reserves

10 Materials Active Inventory

10-1 Raw materials and materials Active Inventory

10-2 Purchased semi-finished products and components, structures and parts Active Inventory

10-3 Fuel Active Inventory

10-4 Containers and Packaging Materials Active Inventory

10-5 Spare Parts Active Inventory

10-6 Other Materials Active Inventory

10-7 Materials transferred for processing to the side Active Inventory

10-8 Building Materials Active Inventory

10-9 Inventory and accessories Active Inventory

10-10 Special equipment and special clothing in stock Active Inventory

10-11 Special equipment and special clothing in operation Active Inventory

11 Animals for rearing and fattening Active Inventory

14 Reserves for impairment of tangible assets Passive Regulatory, contractual

15 Procurement and Acquisition of Material Values Active Calculation, inventory

16 Deviation in the value of material assets Active-passive Regulatory, contrarian - additional

19 Value added tax on purchased valuables Active Settlement

19-1 Value-added tax on acquisition of fixed assets Active Settlement

19-2 Value-added tax on acquired intangible assets Active Settlement

19-3 Value added tax on acquired inventories Active Settlement

Section III. Production costs

20 Basic production Active Calculation, inventory

21 Semi-finished products of own production Active Inventory

23 Auxiliary production Active Calculation, inventory

25 General industrial expenses Active Calculation, collective - distributive

26 General economic expenses Active Calculation, collective - distributive

28 Marriage in production Active-passive Calculation, collective - distributive

29 Service industries and farms Active Calculation, inventory

30-1 Construction of temporary (title) structures Active Calculation, inventory

30-2 Construction of temporary (non-title) structures Active Calculation, inventory

Section IV. Finished goods and goods

40 Output of products (works, services) Active Inventory

41 Articles Active Inventory

41-1 Stock goods Active Inventory

41-2 Goods in retail trade Active Inventory

41-3 Containers under the goods and empty Active Inventory

41-4 Purchased products Active Inventory

43 Finished Products Active Inventory

44 Expenses for sale Active Calculation, collective - distributive

45 Goods shipped Active Settlement

46 Completed stages for work in progress Active Inventory

Section V. Cash.

50 Cash Register Active Inventory

50-1 Cashier Organization Active Inventory

50-2 Operating cash desk Active Inventory

50-3 Cash Documents Active Inventory

51 Settlement accounts Active Inventory

52 Currency Accounts Active Inventory

55 Special accounts in banks Active Inventory

55-1 Letters of Credit Active Inventory

55-2 Checkbooks Active Inventory

55-3 Deposit Accounts Active Inventory

57 Transfers in transit Active Inventory

58 Financial Investments Active Inventory

58-1 Units and Shares Active Inventory

58-2 Debt securities Active Inventory

58-3 Credits provided Active Inventory

58-4 Contributions under a simple partnership agreement Active Inventory

59 Provisions for impairment of financial investments. Active Regulatory, contractual

Section VI. Calculations

60 Settlements with suppliers and contractors Active-passive Settlement

62 Settlements with buyers and customers Active-passive Settlement

63 Provisions for doubtful debts Passive Regulatory, contractual

66 Settlements on short-term loans and borrowings Passive Settlement

67 Settlements on long-term loans and borrowings Passive Settlement

68 VAT Settlements on taxes and duties Passive Settlement

68 Personal Income Tax Payable Taxes and Levies Passive Settlement

68 NAPA Settlements for Taxes and Levies Passive Settlement

68-Profit Tax Calculations for Taxes and Levies Passive Settlement

68-Sales Tax Calculations for Taxes and Duties Passive Settlement

69 Settlements on social insurance and provisioning Passive Settlement

69-1 Settlements on social insurance Passive Settlement

69-2 Settlements on pension provision Passive Settlement

69-3 Compulsory health insurance calculations Active Inventory

70 Settlements with staff on remuneration Active-passive Settlement

71 Settlements with accountable persons Active-passive Settlement

73 Settlements with personnel for other transactions Active-passive Settlement

73-1 Settlements on loans granted Active-passive Settlement

73-2 Settlements for compensation of material damage Active-passive Settlement

75 Settlements with founders Active-passive Settlement

75-1 Settlements on contributions to charter (reserve) capital Active-passive Settlement

75-2 Calculations on income payment Active-passive Settlement

76 Settlements with different debtors and creditors Active-passive Settlement

76-1 Settlements on property and personal insurance Active-passive Settlement

76-2 Settlements for claims Active-passive Settlement

76-3 Settlements for dividends due and other income Active-passive Settlement

76-4 Settlements on Deposited Amounts Active-passive Settlement

76-5 Settlements with debtors and creditors Active Inventory

77 Deferred tax liabilities Passive Settlement

79 Intraeconomic calculations Active-passive Settlement

79-1 Settlement for selected assets Active-passive Settlement

79-2 Settlements on current operations Active-passive Settlement

79-3 Settlements under a trust management agreement Active-passive Settlement

Section VII. Capital

80 Share capital - Passive Stock

81 Own Shares (Stakes)- Active Stock

82 Reserve capital - Passive Stock

83 Additional capital - Passive Stock

84 Retained earnings (uncovered loss)- Active-passive Stock

86 Targeted Financing- Passive

Section VIII. Financial results

90 Sales Active-passive Comparison

90-1 Revenue Active-passive Comparison

90-2 Cost of sales Active-passive Comparison

90-3 Value-added tax Active-passive Comparison

90-4 Excise Active-passive Comparison

90-5 Export duties Active-passive Comparison

90-9 Profit / loss from sales Active-passive Comparison

91 Other income and expenses Active-passive Comparison

91-1 Other incomes Active-passive Comparison

91-2 Other expenses Active-passive Comparison

91-9 Balance of other income and expenses Active-passive Comparison

94 Shortcomings and losses from damage to values Active-passive Calculation, collective-distributive

96 Reserves for future expenses Passive

97 Deferred expenses Active

98 Deferred income Passive Inventory

98-1 Income received for future periods Passive Calculation, collective - distributive

98-2 Gratuitous receipts Passive Calculation, collective - distributive

98-3 Upcoming receipts of arrears for shortfalls identified in past years Passive Calculation, collective -
distributive

98-4 Difference between the amount to be recovered from the guilty parties and the value of the
shortage of values Passive Calculation, collective - distributive

99 Profits and losses - Active-passive Financial-resultant

Off-balance sheet accounts

001 Leased fixed assets Active Inventory

002 Inventory items accepted for safekeeping Active Inventory

003 Materials Recycled Active Inventory

004 Goods accepted for commission Active Inventory

005 Equipment approved for installation Active Inventory

006 Forms of strict reporting Active Inventory

007 Written-off debt of insolvent debtors Active Settlement

008 Secured Obligations and Payments Received Active Settlement

009 Secured liabilities and payments issued by Active Settlement