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
