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Practical Handbook for Companies 2021

Liabilities

LiabilitiesCode nºAccount equivalences PCEACode nºEquivalences PCEA accounts
Financial liabilities held for trading - - [00163] 1765
Other financial liabilities at fair value through profit or loss - - [00164] -
Debits and payables - - [00165] [00166] + [00167] + [00168] + [00172] + [00173] + [00174] + [00175] + [00176] + [00177]
Subordinated liabilities [00166] 178 - -
Deposits received for reinsurance ceded [00167] 186 - -
Debts from insurance operations [00168] [00169] + [00170] + [00171] - -
Debts owed to policyholders [00169] 434 - -
Debts owed to mediators [00170] 433 - -
Conditional debts [00171] 45 - -
Reinsurance liabilities [00172] 400, 401 - -
Debts from coinsurance operations [00173] 402 - -
Bonds and other marketable securities [00174] 177 - -
Debts with credit institutions [00175] 170 - -
Debts relating to preparatory operations for insurance contracts [00176] 421 - -
Other debts [00177] [00178] + [00179] + [00180] - -
Debts owed to public administrations [00178] 4750, 4751, 4758, 478, 476, 477 - -
Other payables to group entities and associates [00179] 1603, 1604, 1633, 1634 - -
Other debts [00180] (1034), (1044), 150, (153), (154), 1605, 1635, 171, 172, 173, 174, 175, (190), (192), 194, (195), (197), 199, 41, 465, 466, 51, 556 - -
Hedging derivatives - - [00181] 1768
Technical provisions - - [00182] [00183] + [00184] + [00185] + [00190] + [00191] + [00192]
Provision for unearned premiums [00183] 300 - -
Provision for risks in progress [00184] 301 - -
Life insurance provision [00185] [00186] + [00187] + [00188] + [00189] - -
Provision for unearned premiums [00186] 310 - -
Provision for ongoing risk [00187] 311 - -
Mathematical provision [00188] 312 - -
Provision for life insurance where the investment risk is borne by the policyholder [00189] 32 - -
Provision for benefits [00190] 340, 341, 342, 343, 350, 351, 352, 353 - -
Provision for profit-sharing and for rebates [00191] 360 - -
Other technical provisions [00192] 370, 371 - -
Non-technical provisions - - [00193] [00194] + [00195] + [00196] + [00197]
Provisions for taxes and other legal contingencies [00194] 141 - -
Provision for pensions and similar obligations [00195] 140 - -
Provision for settlement agreement payments [00196] 496 - -
Other non-technical provisions [00197] 142, 143, 147, 148 -- -
Tax liabilities - - [00198] [00199] + [00200]
Current tax liabilities [00199] 4752 - -
Deferred tax liabilities [00200] 479 - -
Other liabilities - - [00201] [00202] + [00203] + [00204] + [00205]
Accruals [00202] 482, 485, 561, 563 - -
Liabilities for accounting mismatches [00203] 188, (268) - -
Commissions and other acquisition costs of ceded reinsurance [00204] 182 - -
Other liabilities [00205] - - -
Liabilities linked to assets held for sale - - [00206] 584, 585, 586, 587, 588, 589
TOTAL LIABILITIES - - [00207] [10063] + [00164] + [00165] + [00181] + [00182] + [00193] + [00198] + [00201] + [00206]

Note to the table:

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