"id","code","name","account_type","reconcile"
"mt_1000","1000","Intangible assets","asset_fixed","False"
"mt_1001","1001","Accumulated amortisation of intangible assets","asset_fixed","False"
"mt_1002","1002","Goodwill","asset_fixed","False"
"mt_1003","1003","Accumulated amortisation of goodwill","asset_fixed","False"
"mt_1004","1004","Formation expenses","asset_fixed","False"
"mt_1005","1005","Accumulated amortisation of formation expenses","asset_fixed","False"
"mt_1006","1006","Royalties, trademarks, patents, rights, etc.","asset_fixed","False"
"mt_1007","1007","Accumulated amortisation of royalties, trademarks, patents","asset_fixed","False"
"mt_1008","1008","Research and development (capitalised)","asset_fixed","False"
"mt_1009","1009","Accumulated amortisation of research and development","asset_fixed","False"
"mt_1200","1200","Land and Buildings","asset_fixed","False"
"mt_1201","1201","Accumulated depreciation of land and buildings","asset_fixed","False"
"mt_1202","1202","Land improvements","asset_fixed","False"
"mt_1203","1203","Accumulated depreciation of land improvements","asset_fixed","False"
"mt_1204","1204","Industrial Buildings and structures","asset_fixed","False"
"mt_1205","1205","Accumulated depreciation of industrial buildings and structures","asset_fixed","False"
"mt_1206","1206","Non-industrial buildings","asset_fixed","False"
"mt_1207","1207","Accumulated depreciation of non-industrial buildings","asset_fixed","False"
"mt_1208","1208","Parking areas","asset_fixed","False"
"mt_1209","1209","Accumulated depreciation of parking areas","asset_fixed","False"
"mt_1210","1210","Buildings under construction","asset_fixed","False"
"mt_1300","1300","Wasting assets","asset_fixed","False"
"mt_1301","1301","Accumulated depreciation of wasting assets","asset_fixed","False"
"mt_1302","1302","Petroleum and natural gas properties","asset_fixed","False"
"mt_1303","1303","Accumulated depreciation of petroleum and natural gas properties","asset_fixed","False"
"mt_1304","1304","Deferred exploration and development charges","asset_fixed","False"
"mt_1305","1305","Accumulated depreciation of deferred exploration and devevelopment charges","asset_fixed","False"
"mt_1306","1306","Quarries","asset_fixed","False"
"mt_1307","1307","Accumulated depreciation of quarries","asset_fixed","False"
"mt_1350","1350","Plant and machinery","asset_fixed","False"
"mt_1351","1351","Accumulated depreciation of plant and machinery","asset_fixed","False"
"mt_1352","1352","Motor vehicles","asset_fixed","False"
"mt_1353","1353","Accumulated depreciation of motor vehicles","asset_fixed","False"
"mt_1354","1354","Construction and excavating equipment","asset_fixed","False"
"mt_1355","1355","Accumulated depreciation of construction and excavating equipment","asset_fixed","False"
"mt_1356","1356","Production machinery and equipment","asset_fixed","False"
"mt_1357","1357","Accumulated depreciation of production machinery and equipment","asset_fixed","False"
"mt_1358","1358","Tools and dies","asset_fixed","False"
"mt_1359","1359","Accumulated depreciation of tools and dies","asset_fixed","False"
"mt_1360","1360","Catering Equipment","asset_fixed","False"
"mt_1361","1361","Accumulated depreciation of catering equipment","asset_fixed","False"
"mt_1362","1362","Cable Infrastructure","asset_fixed","False"
"mt_1363","1363","Accumulated depreciation of Cable Infrastructure","asset_fixed","False"
"mt_1364","1364","Pipeline Infrastructure","asset_fixed","False"
"mt_1365","1365","Accumulated depreciation of Pipeline Infrastructure","asset_fixed","False"
"mt_1366","1366","Communication and Broadcasting Equipment","asset_fixed","False"
"mt_1367","1367","Accumulated depreciation of Communication and Broadcasting Equipment","asset_fixed","False"
"mt_1368","1368","Medical Equipment","asset_fixed","False"
"mt_1369","1369","Accumulated depreciation of Medical Equipment","asset_fixed","False"
"mt_1370","1370","Lifts and Escalators","asset_fixed","False"
"mt_1371","1371","Accumulated depreciation of Lifts and Escalators","asset_fixed","False"
"mt_1372","1372","Air-conditioners","asset_fixed","False"
"mt_1373","1373","Accumulated depreciation of Air-conditioners","asset_fixed","False"
"mt_1374","1374","Equipment mainly designed or used for the production of water or electricity","asset_fixed","False"
"mt_1375","1375","Accumulated depreciation of equipment for the production of water or electricity","asset_fixed","False"
"mt_1376","1376","Electrical & Plumbing Installations and Sanitary Fittings","asset_fixed","False"
"mt_1377","1377","Accumulated depreciation of Electrical and Plumbing Installations and sanitary fittings","asset_fixed","False"
"mt_1378","1378","Exploration equipment","asset_fixed","False"
"mt_1379","1379","Accumulated depreciation of exploration equipment","asset_fixed","False"
"mt_1380","1380","Ships and vessels","asset_fixed","False"
"mt_1381","1381","Accumulated depreciation of ships and vessels","asset_fixed","False"
"mt_1382","1382","Shipping equipment","asset_fixed","False"
"mt_1383","1383","Accumulated depreciation of shipping equipment","asset_fixed","False"
"mt_1384","1384","Aircraft","asset_fixed","False"
"mt_1385","1385","Accumulated depreciation of aircraft","asset_fixed","False"
"mt_1386","1386","Machinery and equipment under construction","asset_fixed","False"
"mt_1387","1387","Commercial vehicles","asset_fixed","False"
"mt_1388","1388","Accumulated depreciation of commercial vehicles","asset_fixed","False"
"mt_1389","1389","Computers and Electronic Equipment","asset_fixed","False"
"mt_1390","1390","Accumulated depreciation of computers and electronic equipment","asset_fixed","False"
"mt_1391","1391","Computer software","asset_fixed","False"
"mt_1392","1392","Accumulated depreciation of computer software","asset_fixed","False"
"mt_1393","1393","Furniture, Fixtures, Fittings and Soft Furnishings","asset_fixed","False"
"mt_1394","1394","Accumulated depreciation of furniture, fixtures, fittings and soft furnishings","asset_fixed","False"
"mt_1395","1395","Other plant","asset_fixed","False"
"mt_1396","1396","Accumulated depreciation of other plant","asset_fixed","False"
"mt_1397","1397","Other machinery","asset_fixed","False"
"mt_1398","1398","Accumulated depreciation of other machinery","asset_fixed","False"
"mt_1600","1600","Other tangible assets","asset_fixed","False"
"mt_1601","1601","Accumulated depreciation of other tangible assets","asset_fixed","False"
"mt_1602","1602","Capital leases - buildings","asset_fixed","False"
"mt_1603","1603","Accumulated depreciation of capital leases - buildings","asset_fixed","False"
"mt_1604","1604","Capital leases - machinery and equipment","asset_fixed","False"
"mt_1605","1605","Accumulated depreciation of capital leases - machinery and equipment","asset_fixed","False"
"mt_1606","1606","Capital leases - vehicles","asset_fixed","False"
"mt_1607","1607","Accumulated depreciation of capital leases - vehicles","asset_fixed","False"
"mt_1608","1608","Capital leases - others","asset_fixed","False"
"mt_1609","1609","Accumulated depreciation of capital leases - others","asset_fixed","False"
"mt_1610","1610","Leasehold improvements","asset_fixed","False"
"mt_1611","1611","Accumulated depreciation of leasehold improvements","asset_fixed","False"
"mt_1612","1612","Capital assets under construction","asset_fixed","False"
"mt_1700","1700","Due from shareholder(s) and / or director(s)","asset_fixed","False"
"mt_1701","1701","Due from individual shareholder(s)","asset_fixed","False"
"mt_1702","1702","Due from corporate shareholder(s)","asset_fixed","False"
"mt_1703","1703","Due from director(s)","asset_fixed","False"
"mt_1715","1715","Due from members","asset_fixed","False"
"mt_1720","1720","Due from joint venture(s) and / or partnership(s)","asset_fixed","False"
"mt_1730","1730","Due from and / or investment in related parties","asset_fixed","False"
"mt_1731","1731","Shares in local related Companies","asset_fixed","False"
"mt_1732","1732","Loans and / or advances to Maltese related companies","asset_fixed","False"
"mt_1733","1733","Due from and / or investment in Maltese related parties","asset_fixed","False"
"mt_1734","1734","Shares in foreign related Companies","asset_fixed","False"
"mt_1735","1735","Loans and / or advances to foreign related companies","asset_fixed","False"
"mt_1736","1736","Due from and / or investment in foreign related parties","asset_fixed","False"
"mt_1740","1740","Loans to third parties","asset_fixed","False"
"mt_1750","1750","Soft loans","asset_fixed","False"
"mt_1760","1760","Long-term investments","asset_fixed","False"
"mt_1761","1761","Provision(s) for loss in value of investments","asset_fixed","False"
"mt_1762","1762","Shares in Local Companies - Quoted","asset_fixed","False"
"mt_1763","1763","Shares in local Companies","asset_fixed","False"
"mt_1764","1764","Shares in foreign Companies","asset_fixed","False"
"mt_1765","1765","Investment in joint venture(s) and / or partnership(s)","asset_fixed","False"
"mt_1766","1766","Long Term Investments in Local Institutions","asset_fixed","False"
"mt_1767","1767","Securities purchased under resale agreements","asset_fixed","False"
"mt_1768","1768","Government of Malta debt","asset_fixed","False"
"mt_1769","1769","Other Maltese investments","asset_fixed","False"
"mt_1770","1770","Other Foreign investments","asset_fixed","False"
"mt_1800","1800","Other long-term assets","asset_fixed","False"
"mt_1801","1801","Deferred unrealised exchange losses","asset_fixed","False"
"mt_1802","1802","Deferred items and / or charges","asset_fixed","False"
"mt_1803","1803","Accumulated depreciation of deferred charges","asset_fixed","False"
"mt_2000","2000","Stocks","asset_current","False"
"mt_2001","2001","Stock of goods finished goods","asset_current","False"
"mt_2002","2002","Stock of goods held for resale","asset_current","False"
"mt_2003","2003","Stock of raw materials","asset_current","False"
"mt_2004","2004","Stock of parts and supplies","asset_current","False"
"mt_2005","2005","Stock of properties","asset_current","False"
"mt_2006","2006","Stock of securities","asset_current","False"
"mt_2007","2007","Work in progress","asset_current","False"
"mt_2040","2040","Accounts receivable (PoS)","asset_receivable","True"
"mt_2050","2050","Accounts receivable","asset_receivable","True"
"mt_2051","2051","Provision for doubtful accounts","asset_receivable","True"
"mt_2052","2052","Trade debtors","asset_receivable","True"
"mt_2053","2053","Provision for doubtful trade debtors","asset_receivable","True"
"mt_2054","2054","Trade accounts receivable from related parties","asset_receivable","True"
"mt_2055","2055","Provision for doubtful trade accounts receivable from related parties","asset_receivable","True"
"mt_2056","2056","Interest receivable","asset_receivable","True"
"mt_2057","2057","Holdbacks receivable","asset_receivable","True"
"mt_2058","2058","Leases receivable","asset_receivable","True"
"mt_2059","2059","Provision for doubtful amounts in leases receivable","asset_receivable","True"
"mt_2060","2060","Subscriptions due from members [NPOs]","asset_receivable","True"
"mt_2100","2100","Due from shareholder(s) and / or director(s) and related parties - current portion","asset_current","False"
"mt_2101","2101","Due from individual shareholder(s) - current portion","asset_current","False"
"mt_2102","2102","Due from corporate shareholder(s) - current portion","asset_current","False"
"mt_2103","2103","Due from individual director(s) - current portion","asset_current","False"
"mt_2104","2104","Due from related parties - current portion","asset_current","False"
"mt_2105","2105","Loans, advances and demand notes from related parties - current portion","asset_current","False"
"mt_2106","2106","Interest receivable from related parties","asset_current","False"
"mt_2130","2130","Due from third parties - current portion","asset_current","False"
"mt_2140","2140","Customers' liability under acceptances","asset_current","False"
"mt_2150","2150","Cash at bank and in hand","asset_cash","False"
"mt_2151","2151","Deposits in Maltese banks and institutions - Maltese currency","asset_cash","False"
"mt_2152","2152","Deposits in Maltese banks and institutions - foreign currency","asset_cash","False"
"mt_2153","2153","Deposits in foreign banks","asset_cash","False"
"mt_2154","2154","Cash like instruments","asset_cash","False"
"mt_2155","2155","Cash","asset_cash","False"
"mt_2200","2200","Other current assets","asset_current","False"
"mt_2201","2201","Accrued investment income","asset_current","False"
"mt_2202","2202","Deferred income tax","asset_current","False"
"mt_2203","2203","Income Tax refundable","asset_current","False"
"mt_2204","2204","VAT refundable","asset_current","False"
"mt_2205","2205","Prepaid expenses, advances, tender deposits, etc..","asset_current","False"
"mt_3000","3000","Bank overdraft","liability_current","False"
"mt_3020","3020","Short-term debt","liability_current","False"
"mt_3021","3021","Corporate loans","liability_current","False"
"mt_3022","3022","Local bank loan(s) - [Current portion]","liability_current","False"
"mt_3023","3023","Liability for securities sold short","liability_current","False"
"mt_3024","3024","Liability for securities sold under repurchase agreements","liability_current","False"
"mt_3040","3040","Current portion of long term liability","liability_current","False"
"mt_3050","3050","Bankers' Acceptances","liability_current","False"
"mt_3080","3080","Deferred income [current portion]","liability_current","False"
"mt_3100","3100","Amounts payable and accrued liabilities","liability_payable","True"
"mt_3101","3101","Trade creditors","liability_payable","True"
"mt_3102","3102","Trade accounts payable to related parties","liability_payable","True"
"mt_3103","3103","Holdbacks payable","liability_payable","True"
"mt_3104","3104","Wages and salaries payable","liability_payable","True"
"mt_3105","3105","Management fees payable","liability_payable","True"
"mt_3106","3106","Withholding taxes payable","liability_payable","True"
"mt_3107","3107","Interest payable","liability_payable","True"
"mt_3108","3108","Amounts payable to members of NPOs","liability_payable","True"
"mt_3200","3200","Taxes, licences and fees payable","liability_current","False"
"mt_3201","3201","CIR - Corporation Tax payable","liability_current","False"
"mt_3202","3202","CIR - FSS and NI payable","liability_current","False"
"mt_3203","3203","VAT payable","liability_current","False"
"mt_3204","3204","Registrar of Companies - Registration fee","liability_current","False"
"mt_3205","3205","Licences payable","liability_current","False"
"mt_3206","3206","Fees payable","liability_current","False"
"mt_3300","3300","Due to shareholder(s) and / or director(s) and / or related parties","liability_current","False"
"mt_3301","3301","Short-term loans and / or advances due to individual shareholder(s)","liability_current","False"
"mt_3302","3302","Short-term loans and / or advances due to corporate shareholder(s)","liability_current","False"
"mt_3303","3303","Short-term loans and / or advances due to director(s)","liability_current","False"
"mt_3304","3304","Short-term loans and / or advances due to related parties","liability_current","False"
"mt_3305","3305","Interest payable to shareholder(s) and / or director(s)","liability_current","False"
"mt_3306","3306","Interest payable to related parties","liability_current","False"
"mt_3370","3370","Short-term loans and / or advances due to members [NPOs]","liability_current","False"
"mt_3380","3380","Short-term loans and / or advances due to joint venture(s)/partnership(s)","liability_current","False"
"mt_3390","3390","Short-term loans to third parties","liability_current","False"
"mt_3400","3400","Other current liabilities","liability_current","False"
"mt_3401","3401","Deposits received","liability_current","False"
"mt_3402","3402","Dividends payable","liability_current","False"
"mt_3403","3403","Deferred income tax","liability_current","False"
"mt_3404","3404","Provisions for guarantees, warranties, or indemnities","liability_current","False"
"mt_3405","3405","General Provisions","liability_current","False"
"mt_3500","3500","Long term debt","liability_non_current","False"
"mt_3501","3501","Bank loan(s)","liability_non_current","False"
"mt_3502","3502","Soft Loans - MDC","liability_non_current","False"
"mt_3503","3503","Supply company loan","liability_non_current","False"
"mt_3504","3504","Third party loans","liability_non_current","False"
"mt_3520","3520","Deposit liabilities","liability_non_current","False"
"mt_3530","3530","Bonds and debentures","liability_non_current","False"
"mt_3540","3540","Deferred income - long-term","liability_non_current","False"
"mt_3550","3550","Long-term amounts due to shareholder(s) /director(s) and / or related parties","liability_non_current","False"
"mt_3551","3551","Long-term loans due to individual shareholder(s)","liability_non_current","False"
"mt_3552","3552","Long-term loans due to corporate shareholder(s)","liability_non_current","False"
"mt_3553","3553","Long-term loans due to director(s)","liability_non_current","False"
"mt_3554","3554","Long-term loans due to Maltese related parties","liability_non_current","False"
"mt_3555","3555","Long-term loans due to foreign related parties","liability_non_current","False"
"mt_3570","3570","Long-term loans due to members [NPO's]","liability_non_current","False"
"mt_3580","3580","Long-term loans due to joint venture(s) or partnership(s)","liability_non_current","False"
"mt_3600","3600","Other Long-term liabilities","liability_non_current","False"
"mt_3601","3601","Long term obligations and / or commitments and / or capital leases","liability_non_current","False"
"mt_3602","3602","Provision for guarantees, warranties, or indemnities","liability_non_current","False"
"mt_3603","3603","Deferred revenue from incomplete contracts","liability_non_current","False"
"mt_3604","3604","Deferred tax","liability_non_current","False"
"mt_3800","3800","Capital","equity","False"
"mt_3801","3801","Ordinary Share Capital","equity","False"
"mt_3802","3802","Cumulative Preference Share Capital","equity","False"
"mt_3803","3803","Non-Cumulative Preference Share Capital","equity","False"
"mt_3804","3804","Other Share Capital","equity","False"
"mt_3805","3805","Share Premium Account","equity","False"
"mt_3806","3806","Capital Account(s) [Partnerships and self-employed]","equity","False"
"mt_3807","3807","Accumulated Fund [NPOs]","equity","False"
"mt_3900","3900","Reserves","equity","False"
"mt_3901","3901","Revaluation Reserve","equity","False"
"mt_3902","3902","Capital Redemption Reserve Fund","equity","False"
"mt_3903","3903","General reserve","equity","False"
"mt_3904","3904","Incentives and Benefits Reserve [BPA]","equity","False"
"mt_3906","3906","Non-distributable reserves","equity","False"
"mt_5000","5000","Sale of goods and rendering of services","income","False"
"mt_5001","5001","Export Sales","income","False"
"mt_5002","5002","Wholesale Sales","income","False"
"mt_5003","5003","Retail Sales","income","False"
"mt_5004","5004","Sale of goods to related parties","income","False"
"mt_5005","5005","Interdivisional sales","income","False"
"mt_5006","5006","Income from production and / or processing - local","income","False"
"mt_5007","5007","Income from production and / or processing - foreign","income","False"
"mt_5008","5008","Income from production and / or processing - related parties","income","False"
"mt_5009","5009","Income from the rendering of services - local","income","False"
"mt_5010","5010","Income from the rendering of services - overseas","income","False"
"mt_5011","5011","Income from the rendering of services to related parties","income","False"
"mt_5100","5100","Income from Investments","income","False"
"mt_5101","5101","Interest from Maltese banks","income","False"
"mt_5102","5102","Interest received or receivable from shareholders and / or directors","income","False"
"mt_5103","5103","Interest received or receivable from related parties","income","False"
"mt_5104","5104","Loan interest - from local sources","income","False"
"mt_5105","5105","Securities interest - from local sources","income","False"
"mt_5106","5106","Interest from other Maltese sources","income","False"
"mt_5107","5107","Interest from foreign banks","income","False"
"mt_5108","5108","Loan interest - from foreign sources","income","False"
"mt_5109","5109","Securities interest - from foreign sources","income","False"
"mt_5110","5110","Interest from other foreign sources","income","False"
"mt_5111","5111","Dividends from Maltese sources","income","False"
"mt_5112","5112","Dividends from foreign sources","income","False"
"mt_5190","5190","Commission Income","income","False"
"mt_5191","5191","Commission income on real estate transactions","income","False"
"mt_5200","5200","Rental income","income","False"
"mt_5201","5201","Real estate rental Income","income","False"
"mt_5202","5202","Income from ground rents and / or laudemium","income","False"
"mt_5203","5203","Film rental","income","False"
"mt_5204","5204","Vehicle leasing","income","False"
"mt_5250","5250","Amounts received by non-profit making organisations [NPOs]","income","False"
"mt_5251","5251","Membership fees received","income","False"
"mt_5252","5252","Donations and gifts received","income","False"
"mt_5253","5253","Gross sales and Income from organizational activities","income","False"
"mt_5280","5280","Realised Gains or losses on disposal of fixed assets","income","False"
"mt_5281","5281","Realised gains or losses on disposal of intangible assets","income","False"
"mt_5282","5282","Realised gains or losses on disposal of tangible assets","income","False"
"mt_5283","5283","Realised gains or losses on disposal of immovable property","income","False"
"mt_5284","5284","Realised gains or losses on sale of investments","income","False"
"mt_5300","5300","Other Income","income","False"
"mt_5301","5301","Realised Profit or loss on exchange","income","False"
"mt_5302","5302","Unrealised Profit or loss on exchange","income","False"
"mt_5303","5303","Profit or loss from joint ventures and partnerships","income","False"
"mt_5304","5304","Realisation of deferred Income","income","False"
"mt_5305","5305","Income from royalties, patents, rights, etc.","income","False"
"mt_5306","5306","Management and administration fees","income","False"
"mt_5307","5307","Consultancy fees","income","False"
"mt_5308","5308","Subsidies and grants","income","False"
"mt_5309","5309","Insurance recoveries","income","False"
"mt_5310","5310","Waiver of amounts payable","income","False"
"mt_5311","5311","Bad debt recoveries","income","False"
"mt_5400","5400","Income from exchange difference","income","False"
"mt_5500","5500","Opening stock","expense","False"
"mt_5501","5501","Opening stock of raw materials and / or semi-finished goods","expense","False"
"mt_5502","5502","Opening Stock of Work-in-Progress","expense","False"
"mt_5503","5503","Opening Stock of Finished Goods","expense","False"
"mt_5504","5504","Property held for Development & Resale at beginning of period","expense","False"
"mt_5540","5540","Expense from exchange difference","expense","False"
"mt_5550","5550","Purchases","expense","False"
"mt_5551","5551","Imports of Raw Materials and / or Semi-Finished Goods","expense","False"
"mt_5552","5552","Local Purchases of Raw Materials and / or Semi-Finished Goods","expense","False"
"mt_5553","5553","Imports of Finished Goods","expense","False"
"mt_5554","5554","Freight, Insurance and Duty on Imported Goods","expense","False"
"mt_5555","5555","Local Purchases of Finished Goods","expense","False"
"mt_5556","5556","Carriage Inwards","expense","False"
"mt_5557","5557","Foreign Purchases","expense","False"
"mt_5600","5600","Direct Costs","expense","False"
"mt_5601","5601","Direct productive wages","expense","False"
"mt_5602","5602","Subcontracting","expense","False"
"mt_5603","5603","Hire of Machinery & Equipment","expense","False"
"mt_5604","5604","Rent of factory premises","expense","False"
"mt_5605","5605","Development expenses","expense","False"
"mt_5606","5606","Royalty costs","expense","False"
"mt_5607","5607","Stock write down","expense","False"
"mt_5608","5608","Depreciation of Industrial Building or Structure","expense","False"
"mt_5609","5609","Depreciation of production machinery and equipment","expense","False"
"mt_5610","5610","Depreciation of Factory Plant","expense","False"
"mt_5611","5611","Overhead expenses allocated to cost of sales","expense","False"
"mt_5700","5700","Closing stock","expense","False"
"mt_5701","5701","Closing stock of raw materials and / or semi-finished goods","expense","False"
"mt_5702","5702","Closing Stock of Work-in-Progress","expense","False"
"mt_5703","5703","Closing Stock of Finished Goods","expense","False"
"mt_5704","5704","Property held for Development & Resale at end of period","expense","False"
"mt_6000","6000","Advertising and promotion","expense","False"
"mt_6001","6001","Advertising","expense","False"
"mt_6002","6002","Promotion","expense","False"
"mt_6003","6003","Meals and entertainment","expense","False"
"mt_6004","6004","Donations","expense","False"
"mt_6020","6020","Wages, Salaries and Employee benefits","expense","False"
"mt_6021","6021","Wages - Regular","expense","False"
"mt_6022","6022","Wages - Casual","expense","False"
"mt_6023","6023","Fringe benefits","expense","False"
"mt_6024","6024","Bonuses and similar incentive compensation","expense","False"
"mt_6025","6025","Directors' salaries and remuneration","expense","False"
"mt_6026","6026","Directors' fees","expense","False"
"mt_6027","6027","Management salaries","expense","False"
"mt_6028","6028","Employer's share of Social Security Contributions","expense","False"
"mt_6029","6029","Social Security Contributions - Self","expense","False"
"mt_6030","6030","Social Security Contributions - Partners","expense","False"
"mt_6031","6031","Social Security Contributions - Directors","expense","False"
"mt_6032","6032","Staff Training & Education","expense","False"
"mt_6033","6033","Staff Safety","expense","False"
"mt_6034","6034","Staff Welfare","expense","False"
"mt_6035","6035","Staff Uniforms","expense","False"
"mt_6036","6036","Group insurance benefits","expense","False"
"mt_6037","6037","Commissions","expense","False"
"mt_6099","6099","Sub-contracting and Out-sourcing","expense","False"
"mt_6100","6100","Travel Expenses","expense","False"
"mt_6101","6101","Meetings and conventions","expense","False"
"mt_6120","6120","Insurance","expense","False"
"mt_6121","6121","Life insurance on executives","expense","False"
"mt_6122","6122","Motor Vehicle(s) Insurance(s)","expense","False"
"mt_6140","6140","Office Expenses","expense","False"
"mt_6141","6141","Office stationery and supplies","expense","False"
"mt_6142","6142","Office utilities","expense","False"
"mt_6143","6143","Data processing","expense","False"
"mt_6170","6170","Professional fees","expense","False"
"mt_6171","6171","Legal fees","expense","False"
"mt_6172","6172","Accountancy fees","expense","False"
"mt_6173","6173","Audit fees","expense","False"
"mt_6174","6174","Consultancy fees","expense","False"
"mt_6175","6175","Architect fees","expense","False"
"mt_6176","6176","Appraisal fees","expense","False"
"mt_6177","6177","Brokerage fees","expense","False"
"mt_6178","6178","Management and administration fees","expense","False"
"mt_6179","6179","Restructuring costs","expense","False"
"mt_6180","6180","Security and exchange commission fees","expense","False"
"mt_6200","6200","Licences, permits and membership","expense","False"
"mt_6201","6201","Membership and subscription fees","expense","False"
"mt_6202","6202","Franchise fees","expense","False"
"mt_6203","6203","Company registration fee","expense","False"
"mt_6204","6204","Motor Vehicle(s) Licence(s)","expense","False"
"mt_6220","6220","Rental","expense","False"
"mt_6221","6221","Property rental","expense","False"
"mt_6222","6222","Occupancy costs","expense","False"
"mt_6223","6223","Condominium fees","expense","False"
"mt_6224","6224","Equipment rental","expense","False"
"mt_6225","6225","Motor vehicle rentals","expense","False"
"mt_6226","6226","Berthing and moorage (boats)","expense","False"
"mt_6227","6227","Storage","expense","False"
"mt_6228","6228","Quota rental","expense","False"
"mt_6250","6250","Repairs and maintenance","expense","False"
"mt_6251","6251","Repairs and maintenance - buildings","expense","False"
"mt_6252","6252","Repairs and maintenance - motor vehicles","expense","False"
"mt_6253","6253","Repairs and maintenance - boats","expense","False"
"mt_6254","6254","Repairs and maintenance - aircraft","expense","False"
"mt_6255","6255","Repairs and maintenance - machinery and equipment","expense","False"
"mt_6290","6290","Supplies","expense","False"
"mt_6291","6291","Loose tools","expense","False"
"mt_6292","6292","Shop expense","expense","False"
"mt_6293","6293","Uniforms","expense","False"
"mt_6294","6294","Laundry","expense","False"
"mt_6295","6295","Computer-related expenses","expense","False"
"mt_6310","6310","Utilities","expense","False"
"mt_6311","6311","Water and Electricity","expense","False"
"mt_6312","6312","Fuel costs","expense","False"
"mt_6313","6313","Telephone and telecommunications","expense","False"
"mt_6314","6314","Garbage removal","expense","False"
"mt_6340","6340","Interest and bank charges","expense","False"
"mt_6341","6341","Hire Purchase Interest","expense","False"
"mt_6342","6342","Overdraft Interest","expense","False"
"mt_6343","6343","Bank Loan Interest","expense","False"
"mt_6344","6344","Loan interest to third parties","expense","False"
"mt_6345","6345","Bank Charges","expense","False"
"mt_6346","6346","Realised Loss or Gain on Exchange","expense","False"
"mt_6347","6347","Finance Charges","expense","False"
"mt_6348","6348","Credit card charges","expense","False"
"mt_6380","6380","Provisions","expense","False"
"mt_6381","6381","Unrealised Loss or Gain on Exchange","expense","False"
"mt_6382","6382","Increase or decrease in Provision for Bad and / or Doubtful Debts","expense","False"
"mt_6383","6383","Provision for Slow Moving or Obsolete Stock","expense","False"
"mt_6384","6384","Provision for Dimunition in value of Investments","expense","False"
"mt_6385","6385","Provision for loan losses","expense","False"
"mt_6400","6400","Amortisation of intangible assets","expense","False"
"mt_6401","6401","Amortisation of goodwill","expense","False"
"mt_6402","6402","Amortisation of formation expenses","expense","False"
"mt_6403","6403","Amortisation of royalties, trademarks, patents","expense","False"
"mt_6404","6404","Amortisation of research and development","expense","False"
"mt_6410","6410","Depreciation of Immovable property","expense_depreciation","False"
"mt_6411","6411","Depreciation of industrial buildings and structures","expense_depreciation","False"
"mt_6412","6412","Depreciation of non-industrial buildings","expense_depreciation","False"
"mt_6413","6413","Depreciation of parking areas","expense_depreciation","False"
"mt_6420","6420","Depreciation of Wasting assets","expense_depreciation","False"
"mt_6421","6421","Depreciation of petroleum and natural gas properties","expense_depreciation","False"
"mt_6422","6422","Depreciation of deferred exploration and development charges","expense_depreciation","False"
"mt_6423","6423","Depreciation of quarries","expense_depreciation","False"
"mt_6430","6430","Depreciation of Tangible Assets","expense_depreciation","False"
"mt_6431","6431","Depreciation of motor vehicles","expense_depreciation","False"
"mt_6432","6432","Depreciation of construction and excavating equipment","expense_depreciation","False"
"mt_6433","6433","Depreciation of tools and dies","expense_depreciation","False"
"mt_6434","6434","Depreciation of catering equipment","expense_depreciation","False"
"mt_6435","6435","Depreciation of Cable Infrastructure","expense_depreciation","False"
"mt_6436","6436","Depreciation of Pipeline Infrastructure","expense_depreciation","False"
"mt_6437","6437","Depreciation of Communication and Broadcasting Equipment","expense_depreciation","False"
"mt_6438","6438","Depreciation of Medical Equipment","expense_depreciation","False"
"mt_6439","6439","Depreciation of Lifts and Escalators","expense_depreciation","False"
"mt_6440","6440","Depreciation of Air-conditioners","expense_depreciation","False"
"mt_6441","6441","Depreciation of Equipment for the production of water or electricity","expense_depreciation","False"
"mt_6442","6442","Depreciation of Electrical and Plumbing Installations and Sanitary fittings","expense_depreciation","False"
"mt_6443","6443","Depreciation of exploration equipment","expense_depreciation","False"
"mt_6444","6444","Depreciation of ships and vessels","expense_depreciation","False"
"mt_6445","6445","Depreciation of shipping equipment","expense_depreciation","False"
"mt_6446","6446","Depreciation of aircraft","expense_depreciation","False"
"mt_6447","6447","Depreciation of commercial vehicles","expense_depreciation","False"
"mt_6448","6448","Depreciation of computers and electronic equipment","expense_depreciation","False"
"mt_6449","6449","Depreciation of computer software","expense_depreciation","False"
"mt_6450","6450","Depreciation of furniture, fixtures, fittings and soft furnishings","expense_depreciation","False"
"mt_6451","6451","Depreciation of other plant","expense_depreciation","False"
"mt_6452","6452","Depreciation of capital leases - buildings","expense_depreciation","False"
"mt_6453","6453","Depreciation of capital leases - machinery & equipment","expense_depreciation","False"
"mt_6454","6454","Depreciation of capital leases - vehicles","expense_depreciation","False"
"mt_6455","6455","Depreciation of capital leases - others","expense_depreciation","False"
"mt_6456","6456","Depreciation of leasehold improvements","expense_depreciation","False"
"mt_6457","6457","Depreciation of other machinery","expense_depreciation","False"
"mt_6600","6600","Other expenses","expense","False"
"mt_6601","6601","Bad debts written off","expense","False"
"mt_6602","6602","Loan losses","expense","False"
"mt_6603","6603","Cash over/short","expense","False"
"mt_6604","6604","Warranty expenses","expense","False"
"mt_6605","6605","Royalty expenses - resident","expense","False"
"mt_6606","6606","Royalty expenses - non-resident","expense","False"
"mt_6607","6607","Research and development","expense","False"
"mt_6608","6608","General and administrative expenses","expense","False"
"mt_6609","6609","Transport Expenses","expense","False"
"mt_6610","6610","Formation Expenses written-off","expense","False"
"mt_6611","6611","Motor Vehicles Running Costs","expense","False"
"mt_6612","6612","Grants","expense","False"
"mt_6613","6613","Subsidies","expense","False"
"mt_7060","7060","Current tax provision","expense","False"
"mt_7080","7080","Deferred tax provision","expense","False"
"mt_7200","7200","Extraordinary, Exceptional and Unusual items","expense","False"
"mt_7201","7201","Extraordinary income","expense","False"
"mt_7202","7202","Extraordinary charges","expense","False"
"mt_7203","7203","Exceptional and Unusual items","expense","False"
"mt_7204","7204","Prior Period Adjustments","expense","False"
"mt_7205","7205","Unrealised gain or loss on revaluation of assets","expense","False"
"mt_7206","7206","Extraordinary profit or loss","expense","False"
"mt_7207","7207","Tax on extraordinary profit or loss","expense","False"
"mt_7600","7600","Retained earnings","expense","False"