"id","code_prefix_start","name","chart_template_id/id" "gd_acc_group_0","0","Long-term assets","gd_chart" "gd_acc_group_00","00","Intangible assets and long-term accrued costs and deferred revenue","gd_chart" "gd_acc_group_01","01","Investment property","gd_chart" "gd_acc_group_02","02","Real estate","gd_chart" "gd_acc_group_03","03","Impairment and impairment of real estate","gd_chart" "gd_acc_group_04","04","Equipment and other tangible fixed assets","gd_chart" "gd_acc_group_05","05","Adjustment and impairment of equipment and other property, plant and equipment","gd_chart" "gd_acc_group_06","06","Long-term financial investments, except loans","gd_chart" "gd_acc_group_07","07","Long-term loans and receivables given for unpaid called-up capital","gd_chart" "gd_acc_group_08","08","Long-term operating receivables","gd_chart" "gd_acc_group_09","09","Deferred tax assets","gd_chart" "gd_acc_group_1","1","Short-term assets, except inventories, and short-term accrued and deferred income","gd_chart" "gd_acc_group_10","10","Cash on hand and immediately realizable securities","gd_chart" "gd_acc_group_11","11","Balances with banks and other financial institutions","gd_chart" "gd_acc_group_12","12","Short-term trade receivables","gd_chart" "gd_acc_group_13","13","Short-term advances and securities given","gd_chart" "gd_acc_group_14","14","Short-term operating receivables for a foreign account","gd_chart" "gd_acc_group_15","15","Short-term receivables related to financial income","gd_chart" "gd_acc_group_16","16","Other short-term receivables","gd_chart" "gd_acc_group_17","17","Short-term financial investments, except loans","gd_chart" "gd_acc_group_18","18","Short-term loans and short-term receivables for unpaid capital","gd_chart" "gd_acc_group_19","19","Short-term accrued costs and deferred revenue","gd_chart" "gd_acc_group_2","2","Short-term liabilities (debt) and short-term accrued and deferred income","gd_chart" "gd_acc_group_21","21","Liabilities included in disposal groups","gd_chart" "gd_acc_group_22","22","Short-term liabilities (debts) to suppliers","gd_chart" "gd_acc_group_23","23","Short-term advances and securities received","gd_chart" "gd_acc_group_24","24","Short-term operating liabilities for a foreign account","gd_chart" "gd_acc_group_25","25","Short-term wage liabilities","gd_chart" "gd_acc_group_26","26","Liabilities to state and other institutions","gd_chart" "gd_acc_group_27","27","Short-term financial liabilities","gd_chart" "gd_acc_group_28","28","Other current liabilities","gd_chart" "gd_acc_group_29","29","Shorthand passive time relations","gd_chart" "gd_acc_group_3","3","Stocks of raw materials","gd_chart" "gd_acc_group_30","30","Accounting for the purchase of raw materials and supplies (including small inventory and packaging)","gd_chart" "gd_acc_group_31","31","Inventories of raw materials and supplies","gd_chart" "gd_acc_group_32","32","Stocks of small inventory and packaging","gd_chart" "gd_acc_group_4","4","Costs","gd_chart" "gd_acc_group_40","40","Material costs","gd_chart" "gd_acc_group_41","41","Cost of service","gd_chart" "gd_acc_group_43","43","Depreciation","gd_chart" "gd_acc_group_44","44","Reservations","gd_chart" "gd_acc_group_45","45","Interest costs","gd_chart" "gd_acc_group_47","47","Labor costs","gd_chart" "gd_acc_group_48","48","Other costs","gd_chart" "gd_acc_group_49","49","Cost transfer","gd_chart" "gd_acc_group_6","6","Inventories of products, services, goods and non-current assets (disposal groups) for sale","gd_chart" "gd_acc_group_60","60","Work in progress and services","gd_chart" "gd_acc_group_61","61","Stocks of crops (harvested) from biological assets","gd_chart" "gd_acc_group_63","63","Products","gd_chart" "gd_acc_group_65","65","Accounting for the purchase of goods","gd_chart" "gd_acc_group_66","66","Stocks of goods","gd_chart" "gd_acc_group_67","67","Non-current assets (disposal groups) for sale","gd_chart" "gd_acc_group_7","7","Expenses and revenues","gd_chart" "gd_acc_group_70","70","Operating expenses (I. version of the income statement)","gd_chart" "gd_acc_group_71","71","Operating expenses (II. Version of the income statement)","gd_chart" "gd_acc_group_72","72","Revaluation operating expenses","gd_chart" "gd_acc_group_74","74","Financial expenses","gd_chart" "gd_acc_group_75","75","Other expenses","gd_chart" "gd_acc_group_76","76","Business income","gd_chart" "gd_acc_group_77","77","Financial income","gd_chart" "gd_acc_group_78","78","Other incomes","gd_chart" "gd_acc_group_79","79","Capitalize own products and own services","gd_chart" "gd_acc_group_8","8","Profit or loss","gd_chart" "gd_acc_group_80","80","Profit or loss before tax","gd_chart" "gd_acc_group_81","81","Distribution of profit and / or total surplus revenue","gd_chart" "gd_acc_group_82","82","Allocation of net profit for the financial year or net surplus of revenues","gd_chart" "gd_acc_group_89","89","Net loss or net surplus of expenses and transfer of net loss or net surplus of expenses","gd_chart" "gd_acc_group_9","9","Capital, long-term liabilities (debt) and long-term provisions","gd_chart" "gd_acc_group_90","90","Called-up and initial capital and founding deposits","gd_chart" "gd_acc_group_91","91","Capital reserves and transfers of funds","gd_chart" "gd_acc_group_92","92","Profit reserves or allocated net surplus of revenues","gd_chart" "gd_acc_group_93","93","Net profit or net loss or unallocated net surplus of revenues or net surplus of expenses","gd_chart" "gd_acc_group_94","94","Revaluation reserves","gd_chart" "gd_acc_group_95","95","Reserves arising from fair value measurement","gd_chart" "gd_acc_group_96","96","Provisions and long-term accrued costs and deferred revenue","gd_chart" "gd_acc_group_97","97","Long-term financial liabilities","gd_chart" "gd_acc_group_98","98","Long-term operating liabilities","gd_chart" "gd_acc_group_99","99","Off-balance sheet accounts","gd_chart"