Balance sheet: asset
| Assets | Key number | Account equivalencies PGC AND PGC SMEs | Key number | PGC and PGC SME account equivalences |
|---|---|---|---|---|
| NON-CURRENT ASSET (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, licenses, trademarks and the like (N) | [00105] | 203, (2803), (2903) | - | - |
| Goodwill (N, A, P) | [00106] | 204, (2804) | - | - |
| Computer applications (N) | [00107] | 206, (2806), (2906) | - | - |
| Research (N) | [00108] | 200, (2800), NECA 6.4 * | - | - |
| Intellectual property (N) | [00700] | - | - | - |
| Other intangible fixed assets (N) | [109] | 205, 209, (2805), (2905) | - | - |
| Remainder (A, P) | [110] | - | - | - |
| Tangible fixed assets (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 in progress and advances (N) | [00114] | 23 | - | - |
| Real estate investments (N, A, P) | - | [00115] | 22, (282), (292) | |
| Land (N) | [00116] | 220, (2920) | - | - |
| Constructions (N) | [00117] | 221, (282), (2921) | - | - |
| Long-term investments in group companies and associates (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), (2933), (2934) | - | - |
| Loans to companies (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 6.6 * | - | - |
| 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), (2935), (2936) | - | - |
| Credits 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 6.6 * | - | - |
| Remainder (A, P) | [00133] | - | - | - |
| Deferred tax assets (N, A, P) | - | - | [00134] | 474 |
| Non-current trade receivables (N, A, P) | - | - | [00135] | NECA 6.8 * |
| 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) |
| Stock (N, A, P) | - | - | [00138] | 30, 31, 32, 33, 34, 35, 36, (39), 407 |
| Commercials (N) | [00139] | 30, (390) | - | - |
| Raw materials and other supplies (N) | [00140] | 31, 32, (391), (392) | - | - |
| Products in progress (N) | [00141] | 33, 34, (393), (394) | - | - |
| - Long production cycle (N) | [00142] | NECA 6.7 * | - | - |
| - Short production cycle (N) | [00143] | NECA 6.7 * | - | - |
| Finished products (N) | [00144] | 35, (395) | - | - |
| - Long production cycle (N) | [00145] | NECA 6.7 * | - | - |
| - Short production cycle (N) | [00146] | NECA 6.7 * | - | - |
| By-products, waste and recovered materials (N) | [00147] | 36, (396) | - | - |
| Advances to suppliers (N) | [00148] | 407 | - | - |
| Greenhouse gas emission rights (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 provided (N, A, P) | [00150] | 430, 431, 432, 435, 436, (437), (490), (4935) | - | - |
| - Customers for sales and long-term service provision (N, A, P) | [00151] | NECA 6.8 * | - | - |
| - Customers for short-term sales and services (N, A, P) | [00152] | NECA 6.8 * | - | - |
| Clients of group and associated companies (N) | [00153] | 433, 434, (4933), (4934) | - | - |
| Various debtors (N) | [00154] | 44 | - | - |
| Staff (N) | [00155] | 460, 544 | - | - |
| Current tax assets (N) | [00156] | 4709 | - | - |
| Other credits with public administrations (N) | [00157] | 4700, 4708, 471, 472 | - | - |
| Shareholders (partners) by required disbursements (N, A, P) | [00158] | 5580 | - | - |
| Other debtors (A, P) | [00159] | 44, 460, 470, 471, 472, 544 | - | - |
| Short-term investments in group companies and associates (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), (5933), (5934) | - | - |
| Loans to companies (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 6.6 * | - | - |
| 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, 35 ), (5945), (5955), (596), (597), (598), [00174] |
| Equity instruments (N, A, P) | [00169] | 5305, 540, (5395), (549), (5935), (5936) | - | - |
| Loans to companies (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 6.6 * | - | - |
| 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 liquid assets equivalents (N) | [00179] | 576 | - | - |
| TOTAL ASSETS (N, A, P) | - | - | [00180] | [00101] + [00136] |
Notes to table :
(N) Standard model for filing accounts in the Commercial Registry; (A) Abbreviated model for filing accounts in the Commercial Registry; (P) SME model for depositing accounts in the Commercial Registry.
(*) Items included in the rules for preparing annual accounts, NECA, of the third part of the 2007 PGC are marked with an asterisk.