Balance Sheet selector Balance balance Balance sheet Corresponding FIBS_ASS_A.balance + FIBS_ASS_B.balance 0 A) PERMANENT RESPONSIBILITIES FIBS_ASS_A FIBS_ASS_AI.balance + FIBS_ASS_AII.balance + FIBS_ASS_AIII.balance I. Intangible assets FIBS_ASS_AI FIBS_ASS_AI_1.balance + FIBS_ASS_AI_2.balance + FIBS_ASS_AI_3.balance + FIBS_ASS_AI_4.balance + FIBS_ASS_AI_5.balance + FIBS_ASS_AI_6.balance 1. Development costs FIBS_ASS_AI_1 account_id 102 2. Intangible rights FIBS_ASS_AI_2 account_id 103 + 104 3. Goodwill FIBS_ASS_AI_3 account_id 105 4. Consolidated goodwill FIBS_ASS_AI_4 account_id 106 5. Other intangible assets FIBS_ASS_AI_5 account_id 107 + 108 6. Prepayments FIBS_ASS_AI_6 account_id 109 II. Tangible fixed assets FIBS_ASS_AII FIBS_ASS_AII_1.balance + FIBS_ASS_AII_2.balance + FIBS_ASS_AII_3.balance + FIBS_ASS_AII_4.balance + FIBS_ASS_AII_5.balance 1. Land and water areas FIBS_ASS_AII_1 FIBS_ASS_AII_1_a.balance + FIBS_ASS_AII_1_b.balance a) Owned FIBS_ASS_AII_1_a account_id 110 b) Rental rights FIBS_ASS_AII_1_b account_id 111 2. Buildings and structures FIBS_ASS_AII_2 FIBS_ASS_AII_2_a.balance + FIBS_ASS_AII_2_b.balance a) Owned FIBS_ASS_AII_2_a account_id 113 + 112 + 114 b) Rental rights FIBS_ASS_AII_2_b account_id 115 3. Machinery and equipment FIBS_ASS_AII_3 account_id 124 + 121 + 116 + 120 + 117 4. Other tangible assets FIBS_ASS_AII_4 account_id 130 + 132 + 133 + 131 + 137 5. Advances and work in progress FIBS_ASS_AII_5 account_id 138 + 139 III. Investments FIBS_ASS_AIII FIBS_ASS_AIII_1.balance + FIBS_ASS_AIII_2.balance + FIBS_ASS_AIII_3.balance + FIBS_ASS_AIII_4.balance + FIBS_ASS_AIII_5.balance + FIBS_ASS_AIII_6.balance 1. Shares in companies of the same group FIBS_ASS_AIII_1 account_id 140 2. Receivables from companies in the same group FIBS_ASS_AIII_2 account_id 141 3. Holdings in associated enterprises FIBS_ASS_AIII_3 account_id 142 4. Receivables from affiliated enterprises FIBS_ASS_AIII_4 account_id 143 5. Other shares and participations FIBS_ASS_AIII_5 account_id 144 + 146 + 145 6. Other receivables FIBS_ASS_AIII_6 account_id 147 + 148 + 149 B) CHANGING RESPONSIBILITIES FIBS_ASS_B FIBS_ASS_BI.balance + FIBS_ASS_BII.balance + FIBS_ASS_BIII.balance + FIBS_ASS_BIV.balance I. Inventories FIBS_ASS_BI FIBS_ASS_BI_1.balance + FIBS_ASS_BI_2.balance + FIBS_ASS_BI_3.balance + FIBS_ASS_BI_4.balance + FIBS_ASS_BI_5.balance + FIBS_ASS_BI_6.balance 1. Materials and supplies FIBS_ASS_BI_1 account_id 150 2. Work in progress FIBS_ASS_BI_2 account_id 151 3. Finished products FIBS_ASS_BI_3 account_id 152 4. Goods FIBS_ASS_BI_4 account_id 153 5. Other current assets FIBS_ASS_BI_5 account_id 154 6. Prepayments FIBS_ASS_BI_6 account_id 155 II. Receivables FIBS_ASS_BII FIBS_ASS_BII_1.balance + FIBS_ASS_BII_2.balance 1. Long-term FIBS_ASS_BII_1 FIBS_ASS_BII_1_1.balance + FIBS_ASS_BII_1_2.balance + FIBS_ASS_BII_1_3.balance + FIBS_ASS_BII_1_4.balance + FIBS_ASS_BII_1_5.balance + FIBS_ASS_BII_1_6.balance + FIBS_ASS_BII_1_7.balance + FIBS_ASS_BII_1_8.balance a) Trade receivables FIBS_ASS_BII_1_1 account_id 160 + 162 b) Receivables from companies in the same group FIBS_ASS_BII_1_2 account_id 163 c) Receivables from associates FIBS_ASS_BII_1_3 account_id 164 d) Loan receivables FIBS_ASS_BII_1_4 account_id 165 e) Deferred tax assets FIBS_ASS_BII_1_5 account_id 169 f) Other receivables FIBS_ASS_BII_1_6 account_id 166 g) Unpaid shares/units FIBS_ASS_BII_1_7 account_id 167 h) Accruals and deferred income FIBS_ASS_BII_1_8 account_id 168 2. Short-term FIBS_ASS_BII_2 FIBS_ASS_BII_2_1.balance + FIBS_ASS_BII_2_2.balance + FIBS_ASS_BII_2_3.balance + FIBS_ASS_BII_2_4.balance + FIBS_ASS_BII_2_5.balance + FIBS_ASS_BII_2_6.balance + FIBS_ASS_BII_2_7.balance + FIBS_ASS_BII_2_8.balance a) Trade receivables FIBS_ASS_BII_2_1 account_id 172 + 170 + 171 b) Receivables from companies in the same group FIBS_ASS_BII_2_2 account_id 173 c) Receivables from associates FIBS_ASS_BII_2_3 account_id 174 d) Loan receivables FIBS_ASS_BII_2_4 account_id 175 e) Deferred tax assets FIBS_ASS_BII_2_5 account_id 185 f) Other receivables FIBS_ASS_BII_2_6 account_id 177 + 176 g) Unpaid shares/units FIBS_ASS_BII_2_7 account_id 178 h) Accruals and deferred income FIBS_ASS_BII_2_8 FIBS_ASS_BII_2_8_a.balance + FIBS_ASS_BII_2_8_b.balance + FIBS_ASS_BII_2_8_c.balance a. Expenditure forecasts FIBS_ASS_BII_2_8_a account_id 181 + 180 b. Residual income FIBS_ASS_BII_2_8_b account_id 183 c. Other accrued income FIBS_ASS_BII_2_8_c account_id 184 III. Financial securities FIBS_ASS_BIII FIBS_ASS_BIII_1.balance + FIBS_ASS_BIII_2.balance + FIBS_ASS_BIII_3.balance 1. Shares in companies of the same group FIBS_ASS_BIII_1 account_id 186 2. Other shares and participations FIBS_ASS_BIII_2 account_id 188 3. Other securities FIBS_ASS_BIII_3 account_id 189 IV. Money and bank receivables FIBS_ASS_BIV FIBS_ASS_BIV_a.balance + FIBS_ASS_BIV_b.balance + FIBS_ASS_BIV_c.balance 1. Money FIBS_ASS_BIV_a 190 2. Bank receivables FIBS_ASS_BIV_b 19\(190,199) 3. Payment transactions and reconciliations FIBS_ASS_BIV_c 199 Balance sheet Liabilities FIBS_LIA_A.balance + FIBS_LIA_B.balance + FIBS_LIA_C.balance + FIBS_LIA_D.balance + FIBS_LIA_E.balance + FIBS_LIA_F.balance 0 A) EQUITY FIBS_LIA_A FIBS_LIA_AI.balance + FIBS_LIA_AII.balance + FIBS_LIA_AIII.balance + FIBS_LIA_AIV.balance + FIBS_LIA_AV.balance + FIBS_LIA_AVI.balance + FIBS_LIA_AVII.balance + FIBS_LIA_AVIII.balance + FIBS_LIA_AIX.balance + FIBS_LIA_AX.balance + FIBS_LIA_AXI.balance + FIBS_LIA_AXII.balance + FIBS_LIA_AXIII.balance + FIBS_LIA_AXIV.balance + FIBS_LIA_AXV.balance + FIBS_LIA_AXVI.balance + FIBS_LIA_AXVII.balance + FIBS_LIA_AXVIII.balance + FIBS_LIA_AXIX.balance + FIBS_LIA_AXX.balance + FIBS_LIA_AXXI.balance + FIBS_LIA_AXXII.balance + FIBS_LIA_AXXIII.balance I. Share capital FIBS_LIA_AI FIBS_LIA_AI_a.balance + FIBS_LIA_AI_b.balance 1. Share capital FIBS_LIA_AI_a account_id -200 2. Increase in share capital FIBS_LIA_AI_b account_id -201 II. Share premium fund (oy) FIBS_LIA_AII account_id -202 III. Stock appreciation fund (oy) FIBS_LIA_AIII account_id -203 IV. Fair value fund (oy) FIBS_LIA_AIV account_id -204 V. Reserve Fund (oy) FIBS_LIA_AV account_id -205 VI. Other funds FIBS_LIA_AVI FIBS_LIA_AV_1.balance + FIBS_LIA_AV_2.balance + FIBS_LIA_AV_3.balance 1. Invested unrestricted equity fund FIBS_LIA_AV_1 account_id -206 2. Funds under the Articles of Association FIBS_LIA_AV_2 account_id -207 3. Other funds (oy) FIBS_LIA_AV_3 account_id -208 VII. Equity capital FIBS_LIA_AVII account_id -210 VIII. Share premium fund (osk) FIBS_LIA_AVIII account_id -211 IX. Value appreciation fund (OSK) FIBS_LIA_AIX account_id -212\(2125) X. Fair value reserve (osk) FIBS_LIA_AX account_id -2125 XI. Reserve Fund (osk) FIBS_LIA_AXI account_id - 213 XII. Statutory funds FIBS_LIA_AXII account_id -214\(2145) XIII. Other funds (osk) FIBS_LIA_AXIII account_id -2145 XIV. Capital contributions FIBS_LIA_AXIV account_id -215 XV. Remuneration fund (ay) FIBS_LIA_AXV account_id -216\(2165) XVI. Fair value reserve (ay) FIBS_LIA_AXVI account_id -2165 XVII. Capital contributions FIBS_LIA_AXVII account_id -217 - 218 XVIII. Value Adjustment Fund (ky) FIBS_LIA_AXVIII account_id -219\(2195) XIX. Fair value reserve (FVA) FIBS_LIA_AXIX account_id -2195 XX. Basic capital FIBS_LIA_AXX account_id -220 XXI. Capital appreciation reserve (RDF) FIBS_LIA_AXXI account_id -221\(2215) XXII. Fair value reserve (tmi) FIBS_LIA_AXXII account_id -2215 XXIII. Common equity accounts FIBS_LIA_AXXIII FIBS_LIA_AXXIII_1.balance + FIBS_LIA_AXXIII_2.balance + FIBS_LIA_AXXIII_3.balance + FIBS_LIA_AXXIII_4.balance + FIBS_LIA_AXXIII_5.balance + FIBS_LIA_AXXIII_6.balance + FIBS_LIA_AXXIII_7.balance + FIBS_LIA_AXXIII_8.balance + FIBS_LIA_AXXIII_9.balance 1. Profit (loss) of previous financial periods FIBS_LIA_AXXIII_1 cross_report aggregation FIPL_19.balance to_beginning_of_fiscalyear cross_report accounts account_codes -225 - 237 balance aggregation FIBS_LIA_AXXIII_1.cross_report + FIBS_LIA_AXXIII_1.accounts 2. Accounts of a limited company FIBS_LIA_AXXIII_2 account_id -226 3. Accounts of the cooperative FIBS_LIA_AXXIII_3 account_id -227 4. The accounts of the general partnership FIBS_LIA_AXXIII_4 account_id -229 5. Limited partnership accounts FIBS_LIA_AXXIII_5 account_id -232 - 231 6. Capital deficiency from previous accounting periods FIBS_LIA_AXXIII_6 account_id -233 7. Private accounts in the accounting period FIBS_LIA_AXXIII_7 account_id -236 - 234 - 235 8. Profit (loss) for the accounting period FIBS_LIA_AXXIII_8 balance aggregation FIPL_19.balance from_fiscalyear cross_report 9. Capital loans FIBS_LIA_AXXIII_9 account_id -238 B) MINORITY INTERESTS FIBS_LIA_B account_id -239 C) ACCUMULATION OF ACCOUNTING TRANSFER FIBS_LIA_C FIBS_LIA_C_1.balance + FIBS_LIA_C_2.balance I. Withdrawal FIBS_LIA_C_1 account_id -242 - 240 - 241 - 244 - 243 II. Voluntary reservations FIBS_LIA_C_2 account_id -248 - 245 - 249 - 246 - 247 D) COMPULSORY RESERVES FIBS_LIA_D FIBS_LIA_D_1.balance + FIBS_LIA_D_2.balance + FIBS_LIA_D_3.balance I. Pension reservations FIBS_LIA_D_1 account_id -250 II. Tax provisions FIBS_LIA_D_2 account_id -253 III. Other compulsory provisions FIBS_LIA_D_3 account_id -257 - 255 - 256 - 258 E) GROUP RESERVE FIBS_LIA_E account_id -259 F) DEBT CAPITAL FIBS_LIA_F FIBS_LIA_F_1.balance + FIBS_LIA_F_2.balance I. Long-term FIBS_LIA_F_1 FIBS_LIA_F_1_1.balance + FIBS_LIA_F_1_2.balance + FIBS_LIA_F_1_3.balance + FIBS_LIA_F_1_4.balance + FIBS_LIA_F_1_5.balance + FIBS_LIA_F_1_6.balance + FIBS_LIA_F_1_7.balance + FIBS_LIA_F_1_8.balance + FIBS_LIA_F_1_9.balance + FIBS_LIA_F_1_10.balance + FIBS_LIA_F_1_11.balance + FIBS_LIA_F_1_12.balance + FIBS_LIA_F_1_13.balance 1. Capital loans FIBS_LIA_F_1_1 account_id -260 2. Bonds and notes FIBS_LIA_F_1_2 account_id -261\(2617) 3. Convertible bonds FIBS_LIA_F_1_3 account_id -2617 4. Loans from financial institutions FIBS_LIA_F_1_4 account_id -264 - 262 - 263 5. Pension loans FIBS_LIA_F_1_5 account_id -265 6. Advances received FIBS_LIA_F_1_6 account_id -266 7. Accounts payable FIBS_LIA_F_1_7 account_id -267 - 268 8. Financial bills FIBS_LIA_F_1_8 account_id -269 9. Liabilities to companies of the same group FIBS_LIA_F_1_9 account_id -270 10. Liabilities to affiliated companies FIBS_LIA_F_1_10 account_id -271 11. Deferred tax liabilities FIBS_LIA_F_1_11 account_id -277 12. Other liabilities FIBS_LIA_F_1_12 account_id -274 - 273 - 272 13. Accruals and deferred income FIBS_LIA_F_1_13 account_id -275 II. Short-term FIBS_LIA_F_2 FIBS_LIA_F_2_1.balance + FIBS_LIA_F_2_2.balance + FIBS_LIA_F_2_3.balance + FIBS_LIA_F_2_4.balance + FIBS_LIA_F_2_5.balance + FIBS_LIA_F_2_6.balance + FIBS_LIA_F_2_7.balance + FIBS_LIA_F_2_8.balance + FIBS_LIA_F_2_9.balance + FIBS_LIA_F_2_10.balance + FIBS_LIA_F_2_11.balance + FIBS_LIA_F_2_12.balance + FIBS_LIA_F_2_13.balance 1. Capital loans FIBS_LIA_F_2_1 account_id -280 2. Bonds and notes FIBS_LIA_F_2_2 account_id -281\(2817) 3. Convertible bonds FIBS_LIA_F_2_3 account_id -2817 4. Loans from financial institutions FIBS_LIA_F_2_4 account_id -282 - 283 - 284 5. Pension loans FIBS_LIA_F_2_5 account_id -285 6. Advances received FIBS_LIA_F_2_6 account_id -286 7. Accounts payable FIBS_LIA_F_2_7 account_id -287 - 288 8. Financial bills FIBS_LIA_F_2_8 account_id -289 9. Liabilities to companies of the same group FIBS_LIA_F_2_9 account_id -290 10. Liabilities to affiliated companies FIBS_LIA_F_2_10 account_id -291 11. Deferred tax liabilities FIBS_LIA_F_2_11 account_id -298 12. Other liabilities FIBS_LIA_F_2_12 account_id -292 - 293 - 294 13. Accruals and deferred income FIBS_LIA_F_2_13 FIBS_LIA_F_2_13_1.balance + FIBS_LIA_F_2_13_2.balance + FIBS_LIA_F_2_13_3.balance a) Deferred income FIBS_LIA_F_2_13_1 account_id -295 b) Expenditure FIBS_LIA_F_2_13_2 account_id -296 c) Other accrued liabilities FIBS_LIA_F_2_13_3 account_id -297