Account Description Debit Amount

Hand CASH 100

Petty cash 200
Unbank collections -CASH 300
bank-CASH 400
payment gateway(WISE)-CASH 500
Short Deposits -CASH 600
Other Cash - CASH 700
Trade-TREC 800
Allowance Credit -TREC 900
Trade debits -TREC 1000
Deposit Receivables -TREC 1100
Other Trade -TREC 1200
Loan -TREC 1300
Other Receivable-TREC 1400
Contract Asset - CONA 1500
Raw Material -INVT 1600
Semi -INVT 1700
Components -INVT 1800
Packaging Materials -INVT 1900
Work Progress -INVT 2000
Finished Goods -INVT 2100
Wholesale -INVT 2200
Retail Merchandise -INVT 2300
Inventories Transit -INVT 2400
Other Inventories -INVT 2500
Provision Impairment -INVT 2600
Derivative Futures-DRVA 2700
Swaps -DRVA 2800
Options -DRVA 2900
Warrants -DRVA 3000
Financial Guarantes 3100
Loan Commitments -DRVA 3200
Other Derivative -DRVA 3300
Share investments -FVPL 3400
Bond Investments -FVPL 3500
Other Investments -FVPL 3600
Agriculture(Biological) -BIOA 3700
Corporate Tax -OCRA 3800
Goods & Services Tax -OCRA 3900
Goods & Services Input -OCRA 4000
Other Tax -OCRA 4100
Deferred Expenses -OCRA 4200
Accrued Revenues -OCRA 4300
Other Currenct Assets -OCRA 4400
Subsidiaries -SUBS 4500
Joint Ventures -INVE 4600
Associates -INVE 4700
Share investments -FVCI 4800
Bond Investments -FVCI 4900
Other Investments -FVCI 5000
Investment Properties -INVP 5100
Investment Construction -INVP 5200
Evaluation Asset Inverstment-EXPL 5300
Biological Investments -BIOI 5400
Freehold Land -PPEA 5500
Leasehold Land -PPEA 5600
Production Facilities -PPEA 5700
Stores and Warehouses -PPEA 5800
Offices -PPEA 5900
Other Building -PPEA 6000
Computers -PPEA 6100
Office Equipment -PPEA 6200
Motor Vehicles -PPEA 6300
Other Office Machine -PPEA 6400
Furniture and Fixtures -PPEA 6500
Renovation -PPEA 6600
Production Machinery -PPEA 6700
Sales Equipment -PPEA 6800
Other Industrial Machines -PPEA 6900
Ships -PPEA 7000
Aircrafts -PPEA 7100
Transport Vechicles -PPEA 7200
Delivery Equipment -PPEA 7300
Other Vehicles -PPEA 7400
Exploration_Own Usage -PPEA 7500
Biological _Own Usage -PPEA 7600
Construction_Buildings -PPEA 7700
Construction_Office Machine -PPEA 7800
Construction_Furniture -PPEA 7900
Construction_Renovation -PPEA 8000
Construction_Industrial Machinery -PPEA 8100
Construction_Vehicles -PPEA 8200
Construction _Exploration -PPEA 8300
Construction _Biological -PPEA 8400
Construction_Other -PPEA 8500
Other Plant -PPEA 8600
Other Trangible -OTAI 8700
Trademarks -INTA 8800
Patents - INTA 8900
Software -INTA 9000
Licenses -INTA 9100
Right of use asset -INTA 9200
Goodwill - INTA 9300
Resarch -INTA 9400
Other Intangible Assets -INTA 9500
Deferred Tax Assets -DTAX 9600
Other Financial Assets -ONCA 9700
Other Non Current Assets -ONCA 9800

Trade Payables -TPAY

Trade Credit -TPAY
Deposits Payable -TPAY
Deposits Share Applications -TPAY
Non Trade Payables -TPAY
Dividend Payables -TPAY
Other Payables -TPAY
Contract Liabilities -CONL
Bank Loan -LOAN
Bridging Loan - LOAN
Other Loan -LOAN
Bank Overdraft -LOAN
Commercial Papers -LOAN
Notess_Secured Bonds -LOAN
Debentures_Unsecured Bonds -LOAN
Other Liabilities -LOAN
Gross Right -LEAS
Deferred Right -LEAS
Gross Finance -LEAS
Deferred Finance -LEAS
Corporate Tax Payable -INTP
Corporate Tax Provision -INTP
Provision _Loans And Borrowings -PROV
Provision _Bank Overdraft -PROV
Provision_Commercial Papers -PROV
Provision_ Bonds -PROV
Provision_Right of Use -PROV
Provision_Finance Lease -PROV
Provision_Trade Transactions -PROV
Provision_ Other Interest -PROV
Provision_Warranties -PROV
Provision_Restructuring -PROV
Provision_Legal Claims -PROV
Provision_Lease Good -PROV
Provision_Deferred Compensation -PROV
Provision_Other Liabilities -PROV
Salary Payables -EMPL
CPF Payables -EMPL
MOM Payables -EMPL
Directors fees -EMPL
Employment benefits -EMPL
Futures -DRVL
Swaps -DRVL
Options -DRVL
Warrants -DRVL
Financial guarantees - DRVL
Loan Commitments -DRVL
Other Financial -DRVL
Value Tax Liabilitries -OCRL
Custom Liabilitries -OCRL
Sales Liabilitries -OCRL
Other Payables -OCRL
Goods Tax Payable -OCRL
Goods Tax Output -OCRL
Deferred Revenues -OCRL
Accrued Expenses -OCRL
Fines & Penalties Payable -OCRL
Other Liabilities -OCRL
Deferred Tax Liabilities -DEFL

Paid _Ordinary Shares -CAPT

Paid _Preference Shares -CAPT
Paid _Other Shares -CAPT
Funds_Unissued Shares -CAPT
Treasury _Ordinary -CAPT
Treasury_Preferences -CAPT
Treasury_Other -CAPT
Revaluation Property -RESV
Transfer Property -RESV
Fair Value Gain(non-recycling) -RESV
Transfer Fair Value(non-recycling) -RESV
Bond Investment(recycling) -RESV
Disposal Bond Investment(recycling) -RESV
Credit Risk Of Liability (Futures) -RESV
Credit Risk Of Liability (Swaps) -RESV
Credit Risk Of Liability (Options) -RESV
Credit Risk Of Liability (Warrants) -RESV
Credit Risk Of Liability (Financial Guarantees) -RESV
Credit Risk Of Liability (Loan Commitments) -RESV
Credit Risk Of Liability (Other) -RESV
Fair Value Gain-Hedging (Recycling) -RESV
Transfer Out Fair Value Gain-Hedging(Recycling) -RESV
Fair Value Gain-Hedging (Non-Recycling) -RESV
Transfer Out Fair Value Gain-Hedging(Non-Recycling) -RESV
Share Option Reserve -RESV
Capital Reserve -RESV
Convertible Loan -RESV
Translation Gain -RESV
Disposal of Subsidary -RESV
Share -based payment -RESV
Other Reserves -RESV
Prior Retained Earnings -RETP
Profit & Loss Period -RETP
Dividend Declared -RETP
Transfer (Revaluation Surplus) -RETP
Transfer (Fair Gain)-RETP
Transfer (Ineffective) -RETP
Change in Property -OCI
Change in Share Investment -OCI
Change in Bond Investment -OCI
Change in Credit Risk Of Liability -OCI
Change in Hedging Instruments -OCI
Gain from Ineffective Portion -OCI

Producres (Agriculture) -REVI

Producres (Minerals) -REVI
Producres (Construction in Progress) -REVI
Producres (Manufactured) -REVI
Producres (Other Goods) -REVI
Wholesale(Handphones) -REVI
Wholesale(Other) -REVI
Retail Trade(Handphones) -REVI
Retail Trade(Other) -REVI
Other Merchandise -REVI
Professional Services -REVI
Food Beverage -REVI
Transportation -REVI
Logistics -REVI
Other Services -REVI
Discounts - REVI
Sales Returned -REVI
Others -REVI
Uncategorised Operating Income -REVI
Realised Foreign -OINC
Unrealised Foreign -OINC
Realised Foreign (Non Trade)-OINC
Unrealised Foreign (Non Trade) -OINC
Divdend Income (Singapore) -OINC
Divdend Income (Outside Singapore) -OINC
Rental Income -OINC
Other Finance Income -OINC
Royalties -OINC
Licenses -OINC
Franchise Fees -OINC
Government (Capital) -OINC
Government (Revenue) -OINC
Real Estate Income -OINC
Other Trust -OINC
Gain Disposal (Property -Own) -OINC
Gain Disposal (Plant -Own) -OINC
Gain Disposal (Biological -Own) -OINC
Gain Disposal (Evaluation -Own) -OINC
Gain Disposal (Construction) -OINC
Gain Disposal (Other Asset) -OINC
Gain Disposal (Investment) -OINC
Gain Disposal (Evaluation) -OINC
Gain Disposal (Biological) -OINC
Gain Disposal (Other) -OINC
Gain Disposal (Intellectual) -OINC
Gain Disposal (Copyrights) -OINC
Gain Disposal (Software) -OINC
Gain Disposal (Licenses) -OINC
Gain Disposal (Right Assets) -OINC
Gain Disposal (Goodwill) -OINC
Gain Disposal (Other Assets) -OINC
Gain Disposal (Subsidiaries) -OINC
Gain Disposal (Associates) -OINC
Gain Disposal (Joint Ventures) -OINC
Gain Disposal (Share FVTPL) -OINC
Gain Disposal (Share FVOCI) -OINC
Gain Disposal (Bond FVTPL) -OINC
Gain Disposal (Bond FVOCI) -OINC
Debt Security (FVOCI) -OINC
Gain Disposal (Other Investments & Financial) -OINC
Discontinued Operations -OINC
Waiver of Liabilities -OINC
Other Income (Scrapped Materials) -OINC
Other Income (Reimbursement) -OINC
Other Income (Contractual) -OINC
Other Income -OINC
Gain Reversal (Property -Own) -OINC
Gain Reversal (Plant -Own) -OINC
Gain Reversal (Biological -Own) -OINC
Gain Reversal (Evaluation -Own) -OINC
Gain Reversal (Assets Construction) -OINC
Gain Reversal (Other) -OINC
Gain Impairment (Property Assets) -OINC
Gain Impairment (Copyright) -OINC
Gain Impairment (Software codes) -OINC
Gain Impairment (Licenses) -OINC
Gain Impairment (Right Use) -OINC
Gain Impairment (Other Inatangible) -OINC
Gain Reversal (Bond Investments) -OINC
Gain Reversal (Other Investments) -OINC
Gain Reversal (Subsidiaries) -OINC
Gain Reversal (Impairment Other Investments) -OINC
Gain Reversal (Impairment Trade Receivables) -OINC
Gain Reversal (Impairment Other Assets) -OINC
Gain Adjustment (Properties) -OINC
Gain Adjustment (Evaluation) -OINC
Gain Adjustment (Biological) -OINC
Gain Adjustment (Other Tangible) -OINC
Gain Adjustment (Share) -OINC
Gain Adjustment (Bond) -OINC
Gain Adjustment (Monetary) -OINC
Gain Adjustment (Derivaties) -OINC
Gain Adjustment (Other Investments & Financial) -OINC
Gain Derivative (Futures) -OINC
Gain Derivative (Swaps) -OINC
Gain Derivative (Options) -OINC
Gain Derivative (Warrants) -OINC
Gain Derivative (Financial) -OINC
Gain Derivative (Loan) -OINC
Gain Derivative (Other) -OINC
Interset (Amortised Cost) -FINC
Interset (Bond investment) -FINC
Interset (Derivative Assets) -FINC
Interset (Other) -FINC
Share Profits -ASOP
Share Profits (Joint Ventures) -ASOP

Purchase (Raw) -COGS 100

Purchase (Semi-finished) -COGS 200
Purchase (Parts) -COGS 300
Purchase (Packing) -COGS 400
Purchase (Work Progress) -COGS 500
Purchase (Finished) -COGS 600
Shipping (Local) -COGS 700
Shipping (International) -COGS 800
Handling & Warehousing -COGS 900
Other Freight &Transport -COGS 1000
Merchandise Trade (Wholesale Handphones) -COGS 1100
Merchandise Trade (Wholesale Other) -COGS 1200
Merchandise Trade (Retail Handphones) -COGS 1300
Merchandise Trade (Retail Other) -COGS 1400
Shipped Merchandise (Local) -COGS 1500
Shipped Merchandise (International) -COGS 1600
Handling Merchandise -COGS 1700
Other Freight Merchandise -COGS 1800
Brochures -MADE 1900
Promotion Items -MADE 2000
Coupon Voucher -MADE 2100
Publication -MADE 2200
Other Media -MADE 2300
Advertising -MADE 2400
Meal -MADE 2500
Freight Out -MADE 2600
Delivery -MADE 2700
Public Transport -MADE 2800
Private Car -MADE 2900
Accommodation -MADE 3000
Airline Expenses -MADE 3100
Per Diem -MADE 3200
Other Travel -MADE 3300
Warranty -MADE 3400
Gift & Donation -MADE 3500
Other Marketing -MADE 3600
Vehicle Insurance -ADME 3700
Equipment -ADME 3800
Property -ADME 3900
General Business -ADME 4000
Land Lines -ADME 4100
Moblie -ADME 4200
Internet -ADME 4300
IT Support -ADME 4400
Other IT -ADME 4500
Water Expenses -ADME 4600
Waste -ADME 4700
Electricity -ADME 4800
Other Utility -ADME 4900
Building & Rental(Short) -ADME 5000
Machinery (Short) -ADME 5100
Vehicle (Short) -ADME 5200
Hardware(short) -ADME 5300
Other Rental (Short) -ADME 5400
Incorporation -ADME 5500
Account - ADME 5600
Legal -ADME 5700
Consulting -ADME 5800
Training Staff -ADME 5900
Agent Services -ADME 6000
Engineering -ADME 6100
Inspection Testing -ADME 6200
Other Professional -ADME 6300
Delivery Expenses -ADME 6400
Stationery -ADME 6500
Printing -ADME 6600
Pantry -ADME 6700
Property Service -ADME 6800
Office Sundry -ADME 6900
Maintenance -ADME 7000
Expensed -ADME 7100
Other Offfice Administration -ADME 7200
Bank Fees -ADME 7300
Gateway Charges -ADME 7400
Other Collection -ADME 7500
Directors -Full/Part Staff -ADME 7600
Directors -Time Based -ADME 7700
Directors -Employee -ADME 7800
Directors -Employer -ADME 7900
Directors -Benefits -ADME 8000
Directors -Foreign Levy -ADME 8100
Directors -Skill Fund -ADME 8200
Directors -Fees -ADME 8300
Directors -Other -ADME 8400
Production -Full/Part Staff -ADME 8500
Production -Time Based -ADME 8600
Production -Employee -ADME 8700
Production -Employer -ADME 8800
Marketing -Full/Part Staff -ADME 8900
Marketing -Time Based -ADME 9000
Marketing -Employee -ADME 9100
Marketing -Employer -ADME 9200
Research -Full/Part Staff -ADME 9300
Research -Time Based -ADME 9400
Research -Employee -ADME 9500
Research -Employer -ADME 9600
Administration -Full/Part Staff -ADME 9700
Administration -Time Based -ADME 9800
Administration -Employee -ADME 9900
Administration -Employer -ADME 10000
Production -Benefits -ADME 10100
Marketing -Benefits -ADME 10200
Research -Benefits -ADME 10300
Administration -Benefits -ADME 10400
Production -Foreign Levy -ADME 10500
Production -Skill Fund -ADME 10600
Production -Other Expenses -ADME 10700
Marketing -Foreign Levy -ADME 10800
Marketing -Skill Fund -ADME 10900
Marketing -Other Expenses -ADME 11000
Research -Foreign Levy -ADME 11100
Research -Skill Fund -ADME 11200
Research -Other Expenses -ADME 11300
Administration -Foreign Levy -ADME 11400
Administration -Skill Fund -ADME 11500
Administration -Other Expenses -ADME 11600
Other Employee - Club Fees -ADME 11700
Other Employee - Medical expense -ADME 11800
Other Employee - Medical Insurance -ADME 11900
Other Employee - Expenses Associted -ADME 12000
Depreciation (Property)-ADME 12100
Depreciation (Plant)-ADME 12200
Depreciation (Biological)-ADME 12300
Depreciation (Evaluation)-ADME 12400
Depreciation (Other)-ADME 12500
Amortisation -ADME 12600
Research & Development -RADE 12700
Exchange Loss (Realised) -OEXP 12800
Exchange Loss (Unrealised) -OEXP 12900
Exchange Loss (Realised -Non Trade) -OEXP 13000
Exchange Loss (Unrealised -Non Trade) -OEXP 13100
Other Finance Expenses -OEXP 13200
Uncategorised -OEXP 13300
Gifting -OEXP 13400
Penalties -OEXP 13500
Other Expenses -OEXP 13600
Donation Expenses -OEXP 13700
Restructing -OEXP 13800
Property Tax -OEXP 13900
Highway -OEXP 14000
Sales Used -OEXP 14100
Custom -OEXP 14200
Stamp -OEXP 14300
Levies -OEXP 14400
Foregin -OEXP 14500
Other Taxes -OEXP 14600
Loss Disposal (Property -Sales) -OEXP 14700
Loss Disposal (Property) -OEXP 14800
Loss Disposal (Plant -Sales) -OEXP 14900
Loss Disposal (Plant) -OEXP 15000
Loss Disposal (Evaluation -sales) -OEXP 15100
Loss Disposal (Evaluation) -OEXP 15200
Loss Disposal (Biological -sales) -OEXP 15300
Loss Disposal (Biological) -OEXP 15400
Loss Disposal (Under Construction -sales) -OEXP 15500
Loss Disposal (Under Construction) -OEXP 15600
Loss Disposal (Other Assets-sales) -OEXP 15700
Loss Disposal (Other Assets) -OEXP 15800
Loss Disposal (Investment -sales) -OEXP 15900
Loss Disposal (Investment) -OEXP 16000
Loss Disposal (Evaluation Assets -sales) -OEXP 16100
Loss Disposal (Evaluation Assets ) -OEXP 16200
Loss Disposal (Biological Assets -sales) -OEXP 16300
Loss Disposal (Biological Assets ) -OEXP 16400
Loss Disposal (Other Tangible -sales) -OEXP 16500
Loss Disposal (Other Tangible) -OEXP 16600
Loss Disposal (Intellectual Assets -Sales) -OEXP 16700
Loss Disposal (Intellectual Assets ) -OEXP 16800
Loss Disposal (Copyrights -Sales) -OEXP 16900
Loss Disposal (Copyrights) -OEXP 17000
Loss Disposal (Software-Sales) -OEXP 17100
Loss Disposal (Software) -OEXP 17200
Loss Disposal (Licenses -Sales) -OEXP 17300
Loss Disposal (Licenses ) -OEXP 17400
Loss Disposal (Right Use -Sales) -OEXP 17500
Loss Disposal (Right Use) -OEXP 17600
Loss Disposal (Goodwill -Sales) -OEXP 17700
Loss Disposal (Goodwill) -OEXP 17800
Loss Disposal (Other Intangible -Sales) -OEXP 17900
Loss Disposal (Other Intangible) -OEXP 18000
Loss Disposal (Subsidiaries -Sales) -OEXP 18100
Loss Disposal (Subsidiaries) -OEXP 18200
Loss Disposal (Associates -Sales) -OEXP 18300
Loss Disposal (Associates) -OEXP 18400
Loss Disposal (Joint Ventures -Sales) -OEXP 18500
Loss Disposal (Joint Ventures ) -OEXP 18600
Loss Disposal (Share FVTPL -Sales) -OEXP 18700
Loss Disposal (Share FVOCI -Sales) -OEXP 18800
Loss Disposal (Share FVTPL) -OEXP 18900
Loss Disposal (Share FVOCI) -OEXP 19000
Loss Disposal (Bond FVTPL -Sales) -OEXP 19100
Loss Disposal (Bond FVOCI -Sales) -OEXP 19200
Loss Disposal (Bond FVTPL) -OEXP 19300
Loss Disposal (Bond FVOCI) -OEXP 19400
Loss Disposal (Other Financial -Sales) -OEXP 19500
Loss Disposal (Other Financial) -OEXP 19600
Loss Disposal (Liabilities Amortised Cost) -OEXP 19700
Loss Disposal (Liabilities FVTPL) -OEXP 19800
Loss Impairment (Property) -OEXP 19900
Loss Impairment (Plant) -OEXP 20000
Loss Impairment (Biological) -OEXP 20100
Loss Impairment (Evaluation) -OEXP 20200
Loss Impairment (Under Construction) -OEXP 20300
Loss Impairment (Other Assets) -OEXP 20400
Loss Impairment (Intellectual Assets ) -OEXP 20500
Loss Impairment (Copyrights) -OEXP 20600
Loss Impairment (Software) -OEXP 20700
Loss Impairment (Licenses ) -OEXP 20800
Loss Impairment (Right Use) -OEXP 20900
Loss Impairment (Goodwill) -OEXP 21000
Loss Impairment (Other Intangible) -OEXP 21100
Impairment Debt Investment -OEXP 21200
Impairment Subsidiaries -OEXP 21300
Impairment Other Investment -OEXP 21400
Loss Impairment (Inventories) -OEXP 21500
Loss Impairment (Trade & Other) -OEXP 21600
Loss Impairment (Other Assets) -OEXP 21700
Loss Adjustment (Properties) -OEXP 21800
Loss Adjustment (Evaluation) -OEXP 21900
Loss Adjustment (Biological) -OEXP 22000
Loss Adjustment (Other Tangible) -OEXP 22100
Loss Adjustment (Share Investment) -OEXP 22200
Loss Adjustment (Bond Investment) -OEXP 22300
Loss Adjustment (Monetary) -OEXP 22400
Loss Adjustment (Financial) -OEXP 22500
Loss Adjustment (Other Investment) -OEXP 22600
Loss Adjustment (Futures) -OEXP 22700
Loss Adjustment (Swaps) -OEXP 22800
Loss Adjustment (Options) -OEXP 22900
Loss Adjustment (Warrants) -OEXP 23000
Loss Adjustment (Financial) -OEXP 23100
Loss Adjustment (Loan) -OEXP 23200
Loss Adjustment (Other) -OEXP 23300
Loss Discontinued (Sales Procceds) -OEXP 23400
Loss Discontinued (NBV) -OEXP 23500
Loss Hedging (Foreign Operations) -OEXP 23600
Interest Expenses (Loans) -FCOS 23700
Interest Expenses (Bank Overdraft) -FCOS 23800
Interest Expenses (Commercial) -FCOS 23900
Interest Expenses (Bonds) -FCOS 24000
Interest Expenses (Right use) -FCOS 24100
Interest Expenses (Finance) -FCOS 24200
Interest Expenses (Trade) -FCOS 24300
Interest Expenses (Other) -FCOS 24400
Income Tax Expenses -TAXE 24500
Income Tax Credit -TAXE 24600
Share Loss Associates - ASOP 24700
Share Loss Joint Ventures - ASOP 24800
Credit Amount
 100
200
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
2100
2200
2300
2400
2500
2600
2700
2800
2900
3000
3100
3200
3300
3400
3500
3600
3700
3800
3900
4000
4100
4200
4300
4400
4500
4600
4700
4800
4900
5000
5100
5200
5300
5400
5500
5600
5700
5800
5900

100
200
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
2100
2200
2300
2400
2500
2600
2700
2800
2900
3000
3100
3200
3300
3400
3500
3600
3700
3800
3900
4000
4100
4200
4300

100
200
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
2100
2200
2300
2400
2500
2600
2700
2800
2900
3000
3100
3200
3300
3400
3500
3600
3700
3800
3900
4000
4100
4200
4300
4400
4500
4600
4700
4800
4900
5000
5100
5200
5300
5400
5500
5600
5700
5800
5900
6000
6100
6200
6300
6400
6500
6600
6700
6800
6900
7000
7100
7200
7300
7400
7500
7600
7700
7800
7900
8000
8100
8200
8300
8400
 8500
8600
8700
8800
8900
9000
9100
9200
9300
9400
9500
9600
9700
9800
9900
10000
10100
10200
10300
10400
10500
2744600