10 Capital and reserves
101 Capital1
1011 Subscribed and not paid in share capital
1012 Subscribed and paid in share capital
1015 Patrimony (autonomous companies)
1016 Public patrimony
104 Premium related to capital
1041 Share premium
1042 Merger premium
1043 Share premium contribution in kind
1044 Debenture conversion premium
105 Revaluation reserve
106 Reserves
1061 Legal reserve
1063 Statutory or contractual capital reserve
1064 Fair value reserve2
1065 Reserve representing the revaluation reserve surplus
1068 Other reserves
107 Conversion reserve
108 Minority interest
1081 Minority interest – profit (loss) for the period
1082 Minority interest – other own capital
109 Own shares
1091 Short-term own shares
1092 Long-term own shares
11 Retained earnings
117 Retained earnings
1171 Profit/loss carried forward
1172 Retained earnings due to the adoption of IAS for the first time, with the exception of IAS 295
1174 Retained earnings due to the correction of accounting errors
1176 Retained earnings due to the switch to adoption of Accounting Regulations according to the
Fourth Directive of the European Economic Communities
12 Profit (loss) for the period
121 Profit (loss) for the period
129 Profit appropriation
13 Investment subsidies
131 Governmental investment subsidies
132 Non-repayable loans in the form of investment subsidies
133 Investment donations
134 Inventory surpluses in the form of non-current assets
138 Other amounts received in the form of investment subsidies
15 Provisions
151 Provisions
1511 Provisions for litigation
1512 Provisions for guarantees to customers
1513 Provisions for the decommissioning of tangible non-current assets and other similar actions6
1514 Provisions for restructuring costs
1515 Provisions for pensions and similar obligations
1516 Provisions for taxes
1518 Other provisions
16 Loans and similar debts
161 Debenture loans
1614 Foreign debenture loans guaranteed by the State
1615 Foreign debenture loans guaranteed by banks
1617 Domestic debenture loans guaranteed by the State
1618 Other debenture loans
162 Long-term bank loans
1621 Long-term bank loans
1622 Long-term bank loans in arrears
1623 Foreign Government loans
1624 Foreign loans guaranteed by the State
1625 Foreign loans guaranteed by banks
1626 State Treasury loans
1627 Domestic loans guaranteed by the State
166 Debts relating to financial assets
1661 Debts towards related parties
1663 Debts towards associates
167 Other loans and similar debts
168 Accrued interest on loans and similar debts
1681 Accrued interest on debenture loans
1682 Accrued interest on long-term bank loans
1685 Accrued interest on debts towards related parties
1686 Accrued interest on debts towards associates
1687 Accrued interest on other loans and similar debts
169 Premium on redemption of bonds
