Class 6 – Expense accounts
60 Expenses related to inventories
601 Raw materials
602 Consumables
6021 Auxiliary materials
6022 Fuel
6023 Packaging materials
6024 Spare parts
6025 Seeds and saplings
6026 Fodder
6028 Other consumables
603 Materials in the form of small inventory items
604 Materials not stored
605 Electricity, heating and water
606 Animals and poultry
607 Goods for resale
608 Packaging costs
61 Third party services
611 Maintenance and repair expenses
612 Royalties and rental expenses
613 Insurance premiums
614 Research expenses
62 Other third party services
621 Externally contracted manpower
622 Commissions and fees
623 Entertaining, promotion and advertising
624 Transport of goods and personnel
625 Travel
626 Postage and telecommunications
627 Bank commissions and similar charges
628 Other third party services
63 Other taxes, duties and similar expenses
635 Other taxes, duties and similar expenses
64 Personnel expenses
641 Salaries
642 Employee luncheon vouchers
645 Social security contributions
6451 Company’s contribution to social security
6452 Company’s contribution to unemployment fund
6453 Company’s contribution to health insurance
6458 Other social security and welfare contributions
65 Other operating expenses
654 Bad debts written off
658 Other operating expenses
6581 Claims and compensations, fines and penalties
6582 Gifts and subsidies granted
6583 Net value of assets disposed of and other capital transactions
6588 Other operating expenses
66 Financial expenses
663 Losses on amounts receivable in relation with long term financial investments
664 Losses on disposal of financial investments
6641 Losses on disposal of long term financial investments
6642 Losses on disposal of short term financial investments
665 Foreign exchange losses
666 Interest expense
667 Discounts granted
668 Other financial expenses
67 Extraordinary expenses
671 Expenses related to natural disasters and other extraordinary events
68 Depreciation and provisions; adjustments for impairment losses
681 Depreciation and provisions; adjustments for impairment losses – operating expenses
6811 Depreciation of non current assets
6812 Provisions
6813 Impairment losses on non-current assets
6814 Impairment of current assets
686 Impairment losses and write down of financial assets
6863 Impairment losses on financial non-current assets
6864 Impairment of financial current assets
6868 Amortisation of premiums on redemption of debentures
69 Income tax and other taxes
691 Income tax
698 Other taxes not included above
