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  • Minimum chart of accounts for associations and foundations

Minimum chart of accounts for associations and foundations

Meertalige weergave

Chart of accounts

 

 

 

 

 

Corresponding heading in the complete model of annual accounts

 

 

 

 

 

Assets

Liabilities

1.

EQUITY, PROVISIONS FOR LIABILITIES AND CHARGES AND AMOUNTS PAYABLE AFTER MORE THAN ONE YEAR

 

 

 

10.

Association or foundation funds(1)

 

I

 

11.

 

 

 

 

II

 

12.

Revaluation surpluses

 

III

 

 

120

Revaluation surpluses on intangible fixed assets(2)

 

 

 

 

121

Revaluation surpluses on tangible fixed assets(2)

 

 

 

 

122

Revaluation surpluses on financial fixed assets(2)

 

 

 

 

124

Write-back of amounts written down on current investments(3)

 

 

 

13.

Allocated funds and other reserves

 

IV

 

 

130

Funds for investments

 

 

 

 

131

Funds for social liabilities

 

 

 

 

132

Untaxed reserves

 

 

 

 

139

Otherallocated funds and other reserves

 

 

 

14.

Result brought forward (+)(-)

 

V

 

15.

Capital subsidies

 

VI

 

16.

Provisions and deferred taxes

 

VII

 

 

160

Provisions for pensions and similar obligations

 

VII.A.1

 

 

161

Provisions for taxation

 

VII.A.2

 

 

162

Provisions for major repairs and maintenance

 

VII.A.3

 

 

163

Provisions for environmental obligations

 

VII.A.4

 

 

164-165

Provisions for other liabilities and charges(4)

 

VII.A.5

 

 

167

Provisions for subsidies and legacies to reimburse and gifts with a recovery right

 

VII.B

 

 

168

Deferred taxes

 

 

 

17.

Amounts payable after more than one year

 

VIII

 

 

170

Subordinated loans

 

VIII.A.1

 

 

171

Unsubordinated debentures

 

VIII.A.2

 

 

172

Leasing and other similar obligations

 

VIII.A.3

 

 

173

Credit institutions

 

VIII.A.4

 

 

 

1730

Current account payable

 

 

 

 

 

1731

Promissory notes

 

 

 

 

 

1732

Bank acceptances

 

 

 

 

174

Other loans

 

VIII.A.5

 

 

175

Trade debts

 

VIII.B

 

 

 

1750

Suppliers

 

VIII.B.1

 

 

 

1751

Bills of exchange payable

 

VIII.B.2

 

 

176

Advance payments on contracts in progress

 

VIII.C

 

 

178

Cash guarantees

 

 

 

 

179

Other amounts payable

 

VIII.D

 

 

 

1790

Interest-bearing

 

VIII.D.1

 

 

 

1791

Noninterest-bearing or linked to an abnormally low interest rate

 

VIII.D.2

 

 

 

 

 

 

VIII.D.3

2.

FORMATION EXPENSES, FIXED ASSETS AND AMOUNTS RECEIVABLE AFTER MORE THAN ONE YEAR

 

 

 

20.

Formation expenses(5)

I

 

 

 

200

Formation expenses

 

 

 

 

201

Loan issue expenses [...]

 

 

 

 

202

Other formation expenses

 

 

 

 

204

Restructuring costs

 

 

 

21.

Intangible fixed assets(6)

II

 

 

 

210

Research and development costs

 

 

 

 

211

Concessions, patents, licenses, know-how, brands and similar rights

 

 

 

 

212

Goodwill

 

 

 

 

213

Advance payments

 

 

 

22.

Land and buildings(6)

III.A

 

 

 

220

Land

 

 

    221 Buildings    

 

 

222

Developped land(7)

 

 

 

 

223

Other rights to immovable property

 

 

 

23.

Plant, machinery and equipment(6)

III.B

 

 

24.

Furniture and vehicles(6)

III.C

 

 

25.

Fixed assets in leasing or other similar rights(6)

III.D

 

 

 

250

Land and buildings

 

 

 

 

251

Plant, machinery and aquipment

 

 

 

 

252

Furniture and vehicles

 

 

 

26.

Other tangible fixed assets(6)

III.E

 

 

27.

Tangible assets under construction and advance payments(6)

III.F

 

 

28.

Financial fixed assets

IV

 

 

 

280

Participating interests in affiliated companies

IV.A.1

 

 

 

 

2800

Acquisition value

 

 

 

 

 

2801

Uncalled amounts (-)

 

 

 

 

 

2808

Capital profits - recorded

 

 

 

 

 

2809

Amounts written down - recorded (-)

 

 

 

 

281

Amounts receivable from affiliated entities

IV.A.2

 

 

 

 

2810

Current account

 

 

 

 

 

2811

Bills receivable

 

 

 

 

 

2812

Fixed-income securities

 

 

 

 

 

2817

Doubtful amounts

 

 

 

 

 

2819

Amounts written down - recorded (-)

 

 

 

 

282

Participating interests in other companies linked by participating interests

IV.B.1

 

 

 

 

2820

Acquisition value

 

 

 

 

 

2821

Uncalled amounts (-)

 

 

 

 

 

2828

Capital profits - recorded (-)

 

 

 

 

 

2829

Amounts written down - recorded (-)

 

 

 

 

283

Amounts receivable from other companies linked by participating interests

IV.B.2

 

 

 

 

2830

Current account

 

 

 

 

 

2831

Bills receivable

 

 

 

 

 

2832

Fixed-income securities

 

 

 

 

 

2837

Doubtful amounts

 

 

 

 

 

2839

Amounts written down - recorded (-)

 

 

 

 

284

Other shares

IV.C.1

 

 

 

 

2840

Acquisition value

 

 

 

 

 

2841

Uncalled amounts (-)

 

 

 

 

 

2848

Capital profits - recorded (-)

 

 

 

 

 

2849

Amounts written down - recorded (-)

 

 

 

 

285

Other amounts receivable

IV.C.2

 

 

 

 

2850

Current account

 

 

 

 

 

2851

Bills receivable

 

 

 

 

 

2852

Fixed-income securities

 

 

 

 

 

2857

Doubtful amounts

 

 

 

 

 

2859

Amounts written down - recorded (-)

 

 

 

 

288

Cash guarantees

IV.C.2

 

 

29.

Amounts receivable after more than one year

V

 

 

 

290

Trade debtors

V.A

 

 

 

 

2900

Customers

 

 

 

 

 

2901

Bills receivable

 

 

 

 

 

 

 

 

 

      2906 Advance payments(8)    

 

 

 

2907

Doubtful amounts

 

 

 

 

 

2909

Amounts written down - recorded (-)

 

 

 

 

291

Other amounts receivable

V.B

 

 

 

 

2910

Current account

 

 

 

 

 

2911

Bills receivable

 

 

 

 

 

2912

Subsidies to be received

 

 

 

 

 

2915

Noninterest-bearing amounts receivable or linked to an abnormally low intrest rate

 

 

 

 

 

2916

Doubtful amounts

 

 

 

 

 

2919

Amounts written down - recorded (-)

 

 

3.

STOCKS AND CONTRACTS IN PROGRESS

 

 

 

30

Raw materials(9)

VI.A.1

 

 

 

300

Acquisition value(10)

 

 

 

 

309

Amounts written down - recorded (-) (11)

 

 

 

31.

Consumables(9)

VI.A.1

 

 

 

310

Acquisition value(10)

 

 

 

 

319

Amounts written down - recorded (-)(11)

 

 

 

32.

Work in progress(9)

VI.A.2

 

 

 

320

Acquisition value

 

 

 

 

329

Amounts written down - recorded (-)(11)

 

 

 

33.

Finished goods(9)

VI.A.3

 

 

 

330

Acquisition value(10)

 

 

 

 

339

Amounts written down - recorded (-)(11)

 

 

 

34.

Goods purchased for resale(9)

VI.A.4

 

 

 

340

Acquisition value(10)

 

 

 

 

349

Amounts written down - recorded (-)(11)

 

 

 

35.

Immovable property intended for sale (9)

VI.A.5

 

 

 

350

Acquisition value(10)

 

 

 

 

359

Amounts written down - recorded (-)(11)

 

 

 

36.

Advance payments on purchases for stocks

VI.A.6

 

 

 

360

Advance payments

 

 

 

 

369

Amounts written down - recorded (-)(11)

 

 

 

37.

Contracts in progress(12)

VI.B

 

 

 

370

Acquisition value

 

 

 

 

371

Profit recognized

 

 

 

 

379

Amounts written down - recorded (-)(13)

 

 

4.

AMOUNTS RECEIVABLE WITHIN ONE YEAR

 

 

 

40.

Trade debtors(14)

 

 

 

 

400

Customers

VII.A

IX.C.1(15)

 

 

401

Bills receivable

VII.A

 

    404 Income receivable(16) VII.A  

 

 

406

Advance payments(17)

VII.A

 

 

 

407

Doubtful amounts

VII.A

 

 

 

409

Amounts written down - recorded (-)

VII.A

 

 

41.

Other amounts receivable(14)

VII.B

 

 

 

410

 

 

 

 

 

411

VAT recoverable

 

 

 

 

412

Taxes and withholding taxes to be recovered

 

 

 

 

 

4120 to 4124

 

 

 

 

 

4125 to 4127 Other Belgian taxes

 

 

 

 

 

4128

Foreign taxes

 

 

 

 

1[413

Subsidies to be received]1

 

 

 

 

414

Income receivable

 

 

 

 

415

Noninterest-bearing amounts receivable or linked to an abnormally low interest rate

 

 

 

 

416

Sundry amounts

 

 

 

 

417

Doubtful amounts

 

 

 

 

418

Cash guarantees

 

 

 

 

419

Amounts written down - recorded (-)

 

 

 

42.

Current portion of amounts payable after more than one year falling due within one year(18)

 

IX. A

 

 

(same subdivision as 17)(19)

 

 

 

43.

Financial debts

 

IX.B

 

 

430

Credit institutions – Fixed term loans

 

IX.B.1

 

 

431

Credit institutions – Promissory notes

 

IX.B.1

 

 

432

Credit institutions – Bank acceptance

 

IX.B.1

 

 

433

Credit institutions – Current account payable(20)

 

IX.B.1

 

 

439

Other loans

 

IX.B.2

 

44.

Trande debts

 

 

 

 

440

Suppliers

VII.A(21)

IX.C.1

 

 

441

Bills of exchange payable(20)

 

IX.C.2

 

 

444

Invoices to be received(22)

 

IX.C.1

 

45.

Taxes, remuneration and social security

 

 

 

 

450

Estimated taxes payable

 

IX.E.1

 

 

 

4500 tot 4504

 

 

 

 

 

4505 tot 4507 Other Belgian taxes

 

 

 

 

 

4508

Foreign taxes

 

 

 

 

451

VAT payable

 

IX.E.1

 

 

452

Taxes payable

 

IX.E.1

 

 

 

4520 tot 4524

 

 

 

 

 

4525 tot 4527 Other Belgian taxes

 

 

 

 

 

4528

Foreign taxes

 

 

 

 

453

Taxes withheld

 

IX.E.1

 

 

454

National Social Security Office

 

IX.E.2

 

 

455

Remuneration

 

IX.E.2

 

 

456

Holiday pay

 

IX.E.2

 

 

459

Other social obligations

 

IX.E.2

 

46

 

Advance payments on contracts in progress

 

 

 

48

 

Miscellaneous amounts payable

 

IX.F.

 

 

480

Debentures and matured coupons

 

IX.F.1

 

 

1[483

Subsidies to be reimbursed]1

 

 

 

 

488

Guarantees received in cash

 

IX.F.1

 

 

489

Sundry amounts payable

 

 

 

 

 

4890

Interest-bearing

 

IX.F.2

 

 

 

4891

Noninterest-bearing or linked to an abnormally low interest rate

 

IX.F.3

 

49.

Accruals and deferred income

 

 

 

 

490

Deferred charges

X

 

 

 

491

Accrued income

X

 

 

 

492

Accrued charges

 

X

 

 

493

Deferred income

 

X

 

 

499

Suspense accounts

 

X

5.

CURRENT INVESTMENTS AND CASH AT BANK AND IN HAND

 

 

 

50.

Current investments other than shares, fixed-income investments and term deposits

VIII

 

 

 

500

Acquisition value

 

 

 

 

509

Amounts written down - recorded (-)

 

 

 

51.

Shares

1[VIII]1

 

 

 

510

Acquisition value

 

 

 

 

511

Uncalled amounts (-)

 

 

 

 

519

Amounts written down - recorded (-)

 

 

 

52.

Fixed-income securities

1[VIII]1

 

 

 

520

Acquisition value

 

 

 

 

529

Amounts written down - recorded (-)

 

 

 

53.

Term deposits

1[VIII]1

 

 

 

530

At more than one year

 

 

 

 

531

At more than one month and with a maximum term of one year

 

 

 

 

532

With a maximum term of one month

 

 

 

 

539

Amounts written down - recorded (-)

 

 

 

54.

Receivable securities fallen due(23)

IX

 

 

55.

Credit institutions(24)

IX

 

 

 

550 tot 559 Accounts at different credit institutions:

 

 

 

 

 

...0

Current account

 

 

 

 

 

...1

Cheques issued (-)(23)

 

 

 

 

 

...9

Amounts written down - recorded (-)

 

 

 

57.

Cash in hand

 

 

 

 

570 tot 577 Cash in hand - Cash

IX

 

 

 

578

Cash in hand - Stamps

 

 

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

(2)

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

(3)

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

(4)

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

(5)

The depreciation of formation expenses are credited to the relevant accounts or to its sub-accounts.

(6)

The following sub-accounts belong to this account or to its subdivisions in the chart of accounts of the enterprise:

1°

acquisition value,

2°

capital profits - recorded,

3°

depreciations or amounts written down - recorded, with 0, 8 and 9, respectively, as the last digit of the number of the sub-account.

However, the companies can classify the capital profits, amortizations and amounts written down - all recorded - in accounts with number 218 and 219, 228 and 229, 238 and 239, 248 and 249, 258 and 259, 268 and 269, 278 and 279 respectively. In that case, the kinds of assets the capital profits, amortizations and amounts written down are related to, need to be mentioned separately according to the sub-divisions in the chart of accounts of the company.

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

(7)

This account is to be used only if there is no possible distinction between land and buildings or when, for amortizations among other things, no distinction is made.

(8)

Other than those that can be added to accounts 213, 27 and 360.

(9)

The subdivision of this account in term of acquisition value and amounts written down can be replaced by a subdivision based on other criteria (types of raw materials, finished goods, goods for resale or goods, their location or destination, etc.). In that case, following sub-accounts have to be created for each breakdown:

1°

acquisition value,

2°

amounts written down - recorded

the last digit of the sub-account number being 0 and 9, respectively.

(10)

Or the market price if it is lower.

(11)

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

(12)

The subdivision of account 37 in sub-account 370, 371 and 379 can be replaced by a subdivision mentioning the acquisition value, the profit recognized and the amounts written down (recorded) for each order.

(13)

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

(14)

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

(15)

Customer accounts with credit balance.

(16)

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

(17)

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

(18)

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

(19)

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

(20)

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

(21)

Suppliers' bills with a debit balance.

(22)

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

(23)

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

(24)

If at the end of the period, the balance of a current account is used for the benefit of the credit institution, that balance is normally transferred on the same date to account « 433 Credit institutions – Current account payable ». The contra entries will be made at the beginning of the next period.

 

 

 

 

 

 

 

 

 

 

Corresponding heading in the complete model of annual accounts

 

 

 

 

 

Liabilities

Income

6.

LIABILITIES

 

 

 

60.

Goods for resale, raw materials and consumables(25)

II.A

 

 

 

600

Purchase of raw materials

II.A.1

 

 

 

601

Purchase of consumables

II.A.1

 

 

 

602

Purchase of services, work and studies

II.A.1

 

 

 

603

Subcontracting

II.A.1

 

 

 

604

Purchase of goods for resale

II.A.1

 

 

 

605

Purchase of immovable property for resale

II.A.1

 

 

 

608

Discounts, allowance and rebates received (-)(26)

II.A.1

 

 

 

609

Increase / Decrease in stocks

II.A.2

 

 

 

 

6090

of raw materials

 

 

 

 

 

6091

of consumables

 

 

 

 

 

6094

of goods for resale

 

 

 

 

 

6095

in respect of immovable property for resale

 

 

 

61.

Services and other goods

II.B

 

 

 

617

Hired temporary staff and persons placed at the disposal of the association or foundation

 

 

 

 

618

Remuneration, premiums for extra statutory insurance, pensions of the directors or the management staff which are not allowed following a contract

 

 

 

62.

Remuneration, social security and pensions

II.C

 

 

 

620

Remuneration and direct social benefits

 

 

 

 

 

6200

Directors or managers(27)

 

 

 

 

 

6201

Management staff

 

 

 

 

 

6202

Salaried amployees

 

 

 

 

 

6203

Hourly amployees

 

 

 

 

 

6204

Other staff members

 

 

 

 

621

Employers' contribution for social security

 

 

 

 

622

Employers' premiums for extra statutory insurance

 

 

 

 

623

Other personnel costs

 

 

 

 

624

Retirement and survivors' pensions

 

 

 

 

 

6240

Directors or managers(27)

 

 

 

 

 

6241

Personnel

 

 

 

63.

Depreciation, amounts written down and provisions dor liabilities

 

 

 

 

630

Depreciation and amounts written down on fixed assets - appropriations

II.D

 

 

 

 

6300

Depreciation of formation expenses

 

 

 

 

 

6301

Depreciation of intangible fixed assets

 

 

 

 

 

6302

Depreciation of tangible fixed assets

 

 

 

 

 

6308

Amounts written down on intangible fixed assets

 

 

 

 

 

6309

Amounts written down on tangible fixed assets

 

 

 

 

631

Amounts written down on stocks

II.E

 

 

 

 

6310

Appropriations

 

 

 

 

 

6311

Write-backs (-)

 

 

 

 

632

Amounts written down on contract in progress

II.E

 

 

 

 

6320

Appropriations

 

 

 

 

 

6321

Write-backs (-)

 

 

 

 

633

Amounts written down on trade debtors after more than one year

II.E

 

 

 

 

6330

Appropriations

 

 

 

 

 

6331

Write-backs (-)

 

 

 

 

634

Amounts written down on trade debtors within one year

II.E

 

 

 

 

6340

Appropriations

 

 

 

 

 

6341

Write-backs (-)

 

 

 

 

635

Provisions for pensions and similar obligations

II.F

 

 

 

 

6350

Appropriations

 

 

 

 

 

6351

Uses and write-backs (-)

 

 

 

 

636

Provisions for major repairs and maintenance

II.F

 

 

 

 

6360

Appropriations

 

 

 

 

 

6361

Uses and write-backs (-)

 

 

 

 

637

Provisions for environmental obligations

II.F

 

 

 

 

6370

Appropriations

 

 

 

 

 

6371

Uses and write-backs (-)

 

 

 

 

638

Provisions for subsidies and legacies to reimburse and gifts with a recovery right

II.F

 

 

 

 

6380

Appropriations

 

 

 

 

 

6381

Uses and write-backs (-)

 

 

 

 

639

Provisions for other liabilities and charges

II.F

 

 

 

 

6390

Appropriations

 

 

 

 

 

 

 

6391

Uses and write-backs (-)

 

 

 

 

 

64.

Other operating charges

II.G

 

 

 

640

Business taxes

 

 

 

 

641

Capital losses on ordinary disposal of tangible fixed assets

 

 

 

 

642

Capital losses on disposal of trade debtors

 

 

 

 

643

Gifts

 

 

 

 

644-648

Miscellaneous operating charges

 

 

 

 

649

Operating charges carried to assets as restructuring costs (-)

 II.H

 

 

65.

Financial charges

V

 

 

 

650

Debt charges

V.A

 

 

 

 

6500

Interest, commission and other charges relating to debts

 

 

 

 

 

6501

Depreciation of loan issue and discount expenses

 

 

 

 

 

6502

Capitalized interests (-)

 

 

 

 

651

Amounts written down on current assets(27)

V.B

 

 

 

 

6510

Appropriations

 

 

 

 

 

6511

Write-backs (-)

 

 

 

 

652

Capital losses on disposal of current assets(28)

V.C

 

 

 

653

Discount costs on amounts receivable

V.C

 

 

 

654

Exchange results(28)

V.C

 

 

 

655

Results from the conversion of foreign currencies(29)

V.C

 

 

 

656

Provisions of a financial nature

V.C

 

 

 

 

6560

Appropriations

 

 

 

 

 

6561

Uses and write-backs (-)

 

 

 

 

657-658

Miscellaneous financial charges

V.C

 

 

 

659

Financil charges caried to assets as restructuring costs (-)

V.C

 

 

66.

Non-recurring operating or financial charges

II.I of V.D

 

 

 

660

Non-recurring depreciation and amounts written down (appropriations)

II.I

 

 

 

 

6600

on formation expenses

 

 

 

 

 

6601

on intangible fixed assets

 

 

 

 

 

6602

on tangible fixed assets

 

 

 

 

661

Amounts written down on financial fixed assets (appropriations)

V.D

 

 

 

662

Provisions for non-recurring liabilities and charges

II.I

 

 

 

 

6620

Provisions for non-recurring operating liabilities and charges

 

 

 

 

 

66200

Appropriations

 

 

 

 

 

66201

Uses (-)

 

 

 

 

 

6621

Provisions for non-recurring financial liabilities and charges

 

 

 

 

 

66210

Appropriations

 

 

 

 

 

66211

Uses (-)

 

 

 

 

663

Capital losses on disposal of fixed assets

II.I of V.D

 

 

 

6630

Capital losses on disposal of intangible and tangible fixed assets

 

 

 

 

6631

Capital losses on disposal of financial fixed assets

 

 

 

 

664 tot 667

Other non-recurring operating charges

II.I

 

 

 

668

Other non-recurring fanancial charges

V.D

 

    669      

 

 

6690

Non-recurring operating charges carried to assets as restructuring costs (-)

II.I

 

 

 

6691

Non-recurring financial charges carried to assets as restructuring costs (-)

V.D

 

 

67.

Taxes

 

 

 

670

Belgian income tawxes on the result of the current period

 

 

 

 

6700

Income taxes paid and withholding taxes due or paid

 

 

 

 

6701

Excess of income tax prepayments and withholding taxes paid recorded under assets (–)

 

 

    6702 Estimated taxes payable  
  671 Belgian income taxes on the result of prior periods  
    6710 Additional income taxes due or paid  
    6711 Estimated additional taxes  
    6712 Additional charges for income taxes provided for  
  672 Foreign income taxes on the result of the current period  
  673 Foreign income taxes on the result of prior periods  

 

68.

Transfer to deferred taxes and untaxed reserves

 

 

 

680

Transfer to deferred taxes

VII.B

 

 

689

Transfer to untaxed reserves

X.B

 

 

69.

Appropriation account

 

 

 

 

690

Loss brought forward

 

 

 

 

691

Transfer to allocated funds and other reserves

 

 

 

 

692

Positive result to be carried forward

 

 

7.

INCOME

 

 

 

70.

Turnover

 

LA

 

 

700-707

Sales and services rendered

 

 

 

 

708

Discounts, allowances and rebates allowed (-)(29)

 

 

 

71.

Increase (Decrease) in stock and contracts in progress

 

I.B

 

 

712

in work in progress

 

 

 

 

713

in stocks of finished goods

 

 

 

 

715

in stocks of immovable property intended for sale

 

 

 

 

717

in contracts in progress

 

 

 

 

 

7170

Acquisition value

 

 

 

 

 

7171

Profit recognized

 

 

 

72.

Produced fixed assets

 

 I.C

 

73

Membership fees, gifts, legacies and subsidies(30)

 

I.D

 

 

730

Membership fees

 

 

 

 

731

Gifts

 

 

 

 

732

Legacies

 

 

 

 

733

Subsidies

 

 

 

74.

Other operating income

 

I.E

 

 

740

 

 

 

 

 

741

Capital profits on ordinary disposal of tangible fixed assets

 

 

 

 

742

Capital profits on disposal of trade debtors

 

 

 

 

743-749

Miscellaneous operating income

 

 

 

75.

Financial income

 

I.E

 

 

750

Income from financial fixed assets

 

IV.A

 

 

751

Income fromcurrent assets(31)

 

IV.B

 

 

752

Capital profits on disposal of current assets(31)

 

IV.B

 

 

753

 

 

 

 

 

754

Exchange results(32)

 

IV.C

 

 

755

Results from the conversion of foreign currencies(32)

 

IV.C

 

 

756-759

Miscellaneous financial income

 

IV.C

 

76.

Non-recurring operating and financial income

 

I.E of IV.D

 

 

760

Write-back of depreciation and amounts written down

 

I.E

 

 

7600

on intangible fixed assets

 

 

 

 

7601

on tangible fixed assets

 

 

 

 

761

Write-back of amounts written down financial fixed assets

 

IV.D

 

 

762

Write-back of provisions for non-recurring liabilities and charges

 

VII.C

 

 

7620

Write-back of provisions for non-recurring operating liabilities and charges

 

 

 

 

7621

Write-back of provisions for non-recurring financial liabilities and charges

 

 

 

 

763

Capital profits on disposal of fixed assets

 

I.E or IV.D

 

 

7630

Capital profit on disposal of intangible and tangible fixed assets

 

 

 

 

7631

Capital profit on disposal of financial fixed assets

 

 

 

 

764-768

Other non-recurring operating income

 

VII.E

 

 

769

Other non-recurring financial income

 

 

 

77.

Adjustment of income taxes

 

 

 

78.

Transfer from deferred taxes and untaxed reserves

 

 

 

780

Transfer from deferred taxes

 

 

 

789

Transfer from untaxed reserves

 

 

 

79.

Appropriation account

 

 

 

 

790

Positive result of the preceding period brought forward

 

 

 

 

791

Other reserves

 

 

    792 Negative result to be carried forward    

 

 

 

 

 

 

(25)

The subdivision of this account in, on the one hand, a purchase account and on the other hand, an account "increase/decrease in stocks", can be replaced based on other criteria (types of raw materials, consumables, goods for resale or goods, etc.). In that case, sub-accounts need to be installed for each breakdown. They are installed for purchases on the one hand and increase/decrease in stocks on the other hand, with 0 and 9 being the last digit of the sub-account. Such a subdivision has to correspond to the one used in class 3.

(26)

Discounts, allowance and rebates on purchases can also be recorded on the sub-accounts of the purchase-accounts ; yet, the discounts, allowance and rebates on specific purchases can be recorded directly on the purchase-accounts concerned.

(27) Amounts receivable (other than trade debtors), investments, cash at bank and in hand.
(28) Except if these exchange results or results coming from the conversion of foreign currencies are specifically linked to other headings of the income statement and if, on that basis, the results are attributed to the headings.
(29) Discounts, allowance and rebates on purchases can also be recorded on the sub-accounts of the sales-accounts ; yet, the discounts, allowance and rebates on specific sales can be recorded directly on the sales-accounts concerned.
(30) By way of subdivision, the association or foundation can make a distinction between the gifts that give the donor the right to a tax deduction.
(31) Other amounts receivable than trade debtors, investments, cash at bank and in hand.
(32) Except if these exchange results or results coming from the conversion of foreign currencies are specifically linked to other headings of the income statement and if, on that basis, the results are attributed to the headings.
   

 

0.

 

RIGHTS AND COMMITMENTS NOT REFLECTED IN THE BALANCE SHEET(33)(34)

 

00.

Guarantees given by third parties on behalf of the association or foundation

 

 

000

Creditors of the association or foundation beneficiaries of third party guarantees

 

 

001

Third parties giving guarantees on behalf of the association or foundation

 

01.

Personal guarantees given on behalf of third parties

 

 

010

Debtors in respect of commitments on bills of exchange in circulation

 

 

011

Creditors in respect of commitments of bills of exchange in circulation

 

 

 

0110

Bills of exchange endorsed by the association or foundation which are in circulation

 

 

 

0111

Other commitments in respect of bills of exchange in circulation

 

 

012

Debtors in respect of other personal guarantees

 

 

013

Creditors in respect of other personal guarantees

 

02.

Real guarantees secured by own assets

 

 

020

Creditors of the association or foundation, beneficiaries of real guarantees

 

 

021

Real guarantees given on behalf of the association or foundation

 

 

022

Creditors of third parties, beneficiaries of real guarantees

 

 

023

Real guarantees given on behalf of third parties

 

03.

Guarantees received

 

 

032

Guarantees received

 

 

033

Guarantors

 

04.

Goods and values held by third parties in their own name

 

 

040

Third parties, holders in their own name but at risk of and for the benefit of the association or foundation

 

 

041

Goods and values held by third parties in their own name but at risk to and for the benefit of the association or foundation

 

05.

Commitments to acquire and dispose of fixed assets

 

 

050

Commitments to acquire

 

 

051

Creditors in respect of commitments to acquire

 

 

052

Debtors in respect of commitments to dispose

 

 

053

Commitments to dispose

 

06.

Forward transactions

 

 

060

Goods for resale purchased forward - to be received

 

 

061

Creditors in respect of goods for resale purchased forward

 

 

062

Debtors in respect of goods for resale purchased forward

 

 

063

Goods for resale sold forward - to be delivered

 

 

064

Currencies purchased forward - to be received

 

 

065

Creditors in respect of currencies purchased forward

 

 

066

Debtors in respect of currencies sold forward

 

 

067

Currencies sold forward - to be delivered

 

07.

Goods and values belonging to third parties held by the association or foundation

 

 

070

Long-term rights to use

 

 

 

0700

Of land and buildings

 

 

 

0701

Of plant, machinery and equipment

 

 

 

0702

Of furniture and vehicles

 

 

071

Creditors in respect of rents and instalments

 

 

072

Third parties goods and values held for safekeeping, on consignment or for treatment

 

 

073

Depositors and consignors of goods and values

 

 

074

Goods and values held on behalf of, or at risk to an for the benefit of third parties

 

 

075

Creditors in respect of goods and values held on behalf of, or at risk to and for the benefit of third parties

  09.   Diverse rechten en verplichtingen

 

 

 

 

(33)

For numbering the accounts, the associations or foundations can also use classes 8 or 9, or certain accounts of them. The order and division need to be the same as indicated.

(34)

The accounts of class 0 only contain the rights and commitments that should not be included in class 1 to 5.

 

Determination of the content of certain accounts

00 Guarantees given by third parties on behalf of the enterprises

This account is used for recording the real and personal guarantees, provided by third parties for the benefit of creditors of the enterprise, as security for the payment of current or potential debts and commitments to them, undertaken by the enterprise.

01 Personal guarantees given on behalf of third parties

This account is used for recording the personal guarantees provided by the enterprise for the benefit of third parties or irrevocably promised as security for the payment of current or potential debts and commitments to other creditors than the enterprise itself.

The exchange obligations are those resulting for the enterprise from the bills of exchange in circulation drawn, endorsed or guaranteed by the enterprise, except for the bank acceptances drawn by the enterprise.

02 Real guarantees secured by own assets

This account is used for recording the real guarantees with which the enterprise mortgaged its own assets or who were irrevocably promised for the payment of her current or potential debts and commitments or those from third parties.

If applicable, a distinction has to be made in accounts 021 and 023 about the guaranteeing, between the types of immovable properties mortgaged.

03 Guarantees received

This account is used for recording the real and personal guarantees the enterprise received for the payment of current or potential debts and commitments to her, undertaken by third parties, except for the guaranteeing and cash guarantees.

04 Goods and values held by third parties in their own name but at risk to and for the benefit of third parties

This account is used for recording the goods and values that, with respect to third parties, belong to someone else and for which the enterprise takes the risks but also gets the rewards – like the contracts for holding participating interests –, if these goods and values may not be reflected in the balance sheet.

05 Commitments to acquire and dispose of fixed assets

This account is used for recording the following commitments, on the one hand, as commitments to purchase: the orders placed and the commitments with option of third parties, and, on the other hand, as commitments to sell: the orders received and the options on properties of the enterprise given to third parties.

The commitments to purchase and the commitments to sell granted for the normal course of business activities of the enterprise.

06 Forward transactions

This account is used for recording the following items on the accounts created for this purpose: the long-term purchase and sales contracts for goods and foreign currencies, as well as the related commitment to pay and amounts receivable.

07 Goods and values belonging to third parties held by the enterprise

This account is used for recording the following items in separate accounts:

  1. the long-term rights to use regarding goods that belong to third parties and the corresponding commitments, as far as these rights and commitments are not reflected in the balance sheet;
  2. goods and values of third parties held for safekeeping, on consignment or for treatment by the enterprise, as well as the corresponding commitments to depositors and consignors;
  3. the goods and values held by the enterprise for the benefit of and at risk to third parties, as well as the corresponding commitments.
Coordinated on
07-05-2019
Coordinated on
7 mei 2019
This legal text is unofficial.

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