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Practical Handbook for Companies 2021

Balance sheet:assets

ActiveCode nºAccount equivalences PGC and PGC SMEsCode nºPGC and PGC SME accounts equivalences
NON-CURRENT ASSETS (N, A, P) - - [00101] [00102] + [00111] + [00115] + [00118] + [00126] + [00134] + [00135]
Intangible fixed assets (N, A, P) - - [00102] 20, (280), (290)
Development (N) [00103] 201, (2801), (2901) - -
Concessions (N) [00104] 202, (2802), (2902) - -
Patents, licences, trade marks and similar (N) [00105] 203, (2803), (2903) - -
Goodwill (N, A, P) [00106] 204 - -
Computer applications (N) [00107] 206, (2806), (2906) - -
Research (N) [00108] 200, (2800), NECA 6th.4 * - -
Intellectual property (N) [00700] - - -
Other intangible fixed assets (N) [109] 205, 209, (2805), (2905) - -
Remainder (A, P) [110] - - -
Property, plant and equipment (N, A, P) - - [00111] [00112] + [00113] + [00114]
Land and buildings (N) [00112] 210, 211, (2811), (2910), (2911) - -
Technical installations and other tangible fixed assets (N) [00113] 212, 213, 214, 215, 216, 217, 218, 219, (2812), (2813), (2814), (2815), (2816), (2817), (2818), (2819), (2912), (2913), (2914), (2915), (2916), (2917), (2918), (2919) - -
Fixed assets under construction and advances (N) [00114] 23 - -
Investment property (N, A, P) - [00115] 22, (282), (292)
Land (N) [00116] 220, (2920) - -
Constructions (N) [00117] 221, (282), (2921) - -
Long-term investments in group and associated companies (N, A, P) - - [00118] 2403, 2404, 2413, 2414, 2423, 2424, (2493), (2494), (293), (2943), (2944), (2953), (2954), [00122], [00123], [00124], [00125]
Equity instruments (N, A, P) [00119] 2403, 2404, (2493), (2494), (293) - -
Loans to enterprises (N) [00120] 2423, 2424, (2953), (2954) - -
Debt securities (N) [00121] 2413, 2414, (2943), (2944) - -
Derivatives (N) [00122] - - -
Other financial assets (N) [00123] - - -
Other investments (N) [00124] NECA 6ª.6* - -
Remainder (A, P) [00125] - - -
Long-term financial investments (N, A, P) - - [00126] 2405, 2415, 2425, (2495), 250, 251, 252, 253, 254, 255, 257, 258, (259), 26, (2935), (2945), (2955), (296), (297), (298), [00132]
Equity instruments (N, A, P) [00127] 2405, (2495), 250, (259) - -
Loans to third parties (N) [00128] 2425, 252, 253, 254, (2955), (298) - -
Debt securities (N) [00129] 2415, 251, (2945), (297) - -
Derivatives (N) [00130] 255 - -
Other financial assets (N) [00131] 258, 26 - -
Other investments (N) [00132] 257, NECA 6ª.6* - -
Remainder (A, P) [00133] - - -
Deferred tax assets (N, A, P) - - [00134] 474
Non-current trade receivables (N, A, P) - - [00135] NECA 6TH.8*
CURRENT ASSETS (N, A, P) - - [00136] [00137] + [00138] + [00149] + [00160] + [00168] + [00176] + [00177]
Non-current assets held for sale (N, A) - - [00137] 580, 581, 582, 583, 584, (599)
Stocks (N, A, P) - - [00138] 30, 31, 32, 33, 34, 35, 36, (39), 407
Commercial (N) [00139] 30, (390) - -
Raw materials and other supplies (N) [00140] 31, 32, (391), (392) - -
Work in progress (N) [00141] 33, 34, (393), (394) - -
- Long production cycle (N) [00142] NECA 6TH.7* - -
- Short production cycle (N) [00143] NECA 6TH.7* - -
Finished products (N) [00144] 35, (395) - -
- Long production cycle (N) [00145] NECA 6TH.7* - -
- Short production cycle (N) [00146] NECA 6TH.7* - -
By-products, waste and recovered materials (N) [00147] 36, (396) - -
Advances to suppliers (N) [00148] 407 - -
Greenhouse gas emission allowances (N) [00701] 207 - -
Trade and other receivables (N, A, P) - - [00149] 430, 431, 432, 433, 434, 435, 436, (437), (490), (493), 5580, 44, 460, 470, 471, 472, 544
Customers for sales and services (N, A, P) [00150] 430, 431, 432, 435, 436, (437), (490), (4935) - -
- Customers for long-term sales and services (N, A, P) [00151] NECA 6TH.8* - -
- Trade receivables for short-term sales and services (N, A, P) [00152] NECA 6TH.8* - -
Customers of group and associated companies (N) [00153] 433, 434, (4933), (4934) - -
Sundry debtors (N) [00154] 44 - -
Staff (N) [00155] 460, 544 - -
Current tax assets (N) [00156] 4709 - -
Other receivables from general government (N) [00157] 4700, 4708, 471, 472 - -
Shareholders (partners) for called-up disbursements (N, A, P) [00158] 5580 - -
Other debtors (A, P) [00159] 44, 460, 470, 471, 472, 544 - -
Short-term investments in group and associated companies (N, A, P) - - [00160] 5303, 5304, 5313, 5314, 5323, 5324, 5333, 5334, 5343, 5344, 5353, 5354, (5393), (5394), 5523, 5524, (593), (5943), (5944), (5953), (5954), [00164], [00166]
Equity instruments (N, A, P) [00161] 5303, 5304, (5393), (5394), (593) - -
Loans to enterprises (N) [00162] 5323, 5324, 5343, 5344, (5953), (5954) - -
Debt securities (N) [00163] 5313, 5314, 5333, 5334, (5943), (5944) - -
Derivatives (N) [00164] - -
Other financial assets (N) [00165] 5353, 5354, 5523, 5524 - -
Other investments (N) [00166] NECA 6TH.6* - -
Remainder (A, P) [00167] - - -
Short-term financial investments (N, A, P) - - [00168] 5305, 5315, 5325, 5335, 5345, 5355, (5395), 540, 541, 542, 543, 545, 546, 547, 548, (549), 551, 5525, 5590, 5593, 565, 566, (5935), (5945), (5955), (596), (597), (598), [00174]
Equity instruments (N, A, P) [00169] 5305, 540, (5395), (549) - -
Loans to enterprises (N) [00170] 5325, 5345, 542, 543, 547, (5955), (598) - -
Debt securities (N) [00171] 5315, 5335, 541, 546, (5945), (597) - -
Derivatives (N) [00172] 5590, 5593 - -
Other financial assets (N) [00173] 5355, 545, 548, 551, 5525, 565, 566 - -
Other investments (N) [00174] NECA 6TH.6* - -
Remainder (A, P) [00175] - - -
Short-term accruals (N, A, P) - - [00176] 480, 567
Cash and cash equivalents (N, A, P) - - [00177] 57
Treasury (N) [00178] 570, 571, 572, 573, 574, 575 - -
Other cash equivalents (N) [00179] 576 - -
TOTAL ASSETS (N, A, P) - - [00180] [00101] + [00136]

Notes to the table:

(N) Normal Form for entry of accounts in the Companies Register.(A) Abbreviated Form for entry of accounts in the Companies Register;(N) SMEs Form for entry of accounts in the Companies Register.

(*) Items are marked with an asterisk in accordance with the rules for the preparation of annual accounts, NECA, of the third part of the PGC 2007.