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Practical Handbook for Companies 2021

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ActiveCode nºAccount equivalence PCEACode nºEquivalence of PCEA accounts
Cash and cash equivalents - - [00101] 553, 559, 570, 571, 572, 573, 574, 575, 576, (590)
Financial assets held for trading - - [00102] [00103] + [00104] + [00105] + [00106]
Equity instruments [00103] 2405, (2495), 250, (259) - -
Debt securities [00104] 241, 251, 552 - -
Derivatives [00105] 2550 - -
Other [00106] - - -
Other financial assets at fair value through profit or loss - - [00107] [00108] + [00109] + [00110] + [00111] + [00112]
Equity instruments [00108] 2405, (2495), 250, (259), - -
Debt securities [00109] 241, 251, 552 - -
Hybrid instruments [00110] 241, 242, 251, 252, 258 - -
Investments on behalf of life policyholders who bear the investment risk [00111] 2405, 241, 242, (2495), 250, 251, 252, 258, (259), - -
Other [00112] - - -
Available-for-sale financial assets - - [00113] [00114] + [00115] + [00116] + [00117]
Equity instruments [00114] 2405, (2495), 250, (259), - -
Debt securities [00115] 241, 251, 252, (294), (297), - -
Investments on behalf of life policyholders who bear the investment risk [00116] 2405, 241, 242, (2495), 250, 251, 252, 258, (259), (294), (297) - -
Other [00117] - - -
Loans and receivables - - [00118] [00119] + [00120] + [00124] + [00125] + [00126] + [00129] + [00130] + [00131] + [00132]
Debt securities [00119] 241, 251, 552, (294), (297) - -
Loans [00120] [00121] + [00122] + [00123] - -
Advances on policies [00121] 246, 256 - -
Loans to group entities and associates [00122] 2423, 2424, (2953), (2954), 5501, 5502, (590) - -
Loans to other related parties [00123] 2425, 551, 5509, (2955), (590) - -
Deposit with credit institutions [00124] 252, (298) - -
Deposits constituted by reinsurance accepted [00125] 266, (298) - -
Appropriations for direct insurance business [00126] [127] + [128] - -
Policyholders [00127] 431, 432, (491) - -
Mediators [00128] 433, 435, (4903) - -
Reinsurance receivables [00129] 400 401, 4050, 4051, (4900), (4901) - -
Claims arising from co-insurance operations [00130] 402, 4052, (4902) - -
Disbursements required [00131] 558 - -
Other credits [00132] [00133] + [00134] - -
Credits with public administrations [00133] 470, 471, 472, 478 - -
Remaining appropriations [00134] 253, 254, 258, (260), 298, 44, 460, (4904) - -
Held-to-maturity investments - - [00135] 241, 251, (294), (297)
Hedging derivatives - - [00136] 2553
Reinsurance shares in technical provisions - - [00137] [00138] + [00139] + [00140] + [00141]
Provision for unearned premiums [00138] 380 - -
Life insurance provision [00139] 390, 391 - -
Provision for benefits [00140] 384, 394 - -
Other technical provisions [00141] 387, 397 - -
Property, plant and equipment and investment property - - [00142] [00143] + [00144]
Tangible fixed assets [00143] 2101, 2111, 212, 215, 216, 217, 218, 219, 23, (281), (291) - -
Investment property [00144] 2102, 2112, (282), (292) - -
Intangible assets - -- [00145] [00146] + [00147] + [00148]
Goodwill [00146] 204 - -
Economic rights arising from policy portfolios purchased from intermediaries [00147] 207 - -
Other intangible assets [00148] 200, 201, 202, 203, 205, 206, 209, (280), (290) - -
Investments in group and associated companies - - [00149] [00150] + [00151] + [00152]
Participating interests in associated companies [00150] 2404, (2494), (2934) - -
Interests in jointly controlled entities [00151] 2404, (2494), (2934) - -
Shareholdings in group companies [00152] 2403, (2493), (2933) - -
Tax assets - - [00153] [00154] + [00155]
Current tax assets [00154] 4709 - -
Deferred tax assets [00155] 474 - -
Other assets - - [00156] [00157] + [00158] + [00159] + [00160]
Assets and reimbursement rights for long-term employee benefits [00157] 257 - -
Advance fees and other acquisition costs [00158] 273, 274 - -
Accruals [00159] 480, 481, 489, 560, 562, (590) - -
Other assets [00160] 555 - -
Assets held for sale - - [00161] 580, 581, 582, 583, (599)
TOTAL ASSETS - - [00162] [00101] + [00102] + [00107] + [00113] + [00118] + [00135] + [00136] + [00137] + [00142] + [00145] + [00149] + [00153] + [00156] + [00161]

Note to the table:

The account numbers are indicative of the corresponding asset headings in which they are included.