Class 8 – Special accounts

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  • Class 8 – Special accounts

    80 Off-balance sheet accounts

    801 Commitments

    8011 Guarantees and warranties

    8018 Other commitments

    802 Commitments received

    8021 Guarantees and warranties

    8028 Other commitments received

    803 Other off-balance sheet accounts

    8031 Operational leased tangible assets

    8032 Assets held for processing or repair

    8033 Assets held in custody

    8034 Receivables written off but still followed up

    8035 Inventory under the form of used small inventory

    8036 Royalties, rents and similar debts

    8037 Bills of exchange discounted before maturity

    8038 Other off-balance sheet items

    804 Amortisation for the degree of non-usage of fixed assets

    8045 Amortisation for the degree of non-usage of fixed assets

    805 Interest for the leasing and other assimilated contracts not held till maturity

    8051 Interest payable

    8052 Interest receivable

    89 Balance sheet

    891 Opening balance sheet

    892 Closing balance sheet

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  • Autor: Delia Mircea
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