ICT accounting plan Assets balance Current assets balance Cash and cash equivalents balance Cash balance Bank (assets) balance Short-term marketable securities balance Securities balance Adjustment of securities value balance Receivables from goods and services balance Receivables from goods and services (Debtors) balance Bad debt provision balance Créances résultant de livr. et prest. envers les sociétés du groupe balance Other short-term receivables balance Advances and loans balance Ajustement de la valeur des avances et des prêts balance Impôt préalable: TVA s/matériel, marchandises, prestations et énergie balance Impôt préalable: TVA s/investissements et autres charges d’exploitation balance Withholding tax balance Créances envers les assurances sociales et institutions de prévoyance balance Withholding tax balance Other short-term receivables balance Ajustement de la valeur des créances à court terme balance Inventory and unbilled services balance Merchandise inventory balance Raw materials balance Auxiliary materials balance Consumables balance Goods on consignment balance Finished goods inventory balance Work in progress balance Work in progress balance Asset accruals balance Prepaid expenses balance Accrued income balance Fixed assets balance Financial fixed assets balance Long-term securities balance Adjustment of securities value balance Loans balance Mortgages balance Ajustement de la valeur des créances à long terme balance Investments balance Investments balance Ajustement de la valeur des participations balance Tangible fixed assets (movables) balance Machinery and equipment balance Ajustement de la valeur des machines et appareils balance Furniture and fixtures balance Ajustement de la valeur du mobilier et des installations balance Office machines, IT, communication systems balance Ajustement de la valeur des machines de bureau, inf. et syst. comm. balance Vehicles balance Ajustement de la valeur des véhicules balance Tools and devices balance Ajustement de la valeur des outillages et appareils balance Tangible fixed assets (real estate) balance Operating properties balance Ajustement de la valeur des immeubles d’exploitation balance Intangible assets balance Brevets, know-how, licences, droits, développement balance Ajustement de la valeur des brevets, know-how, licences, droits, dév. balance Goodwill balance Ajustement de la valeur des goodwill balance Unpaid capital: share capital, foundation capital balance Capital actions, capital social, droits de participations ou capital de fondation non versés balance Liabilities balance Current liabilities balance Dettes à court terme résultant d’achats et de prestations de services balance Dettes résultant d’achats et de prestation de services (créanciers) balance Customer advances balance Dettes résultant d’achats et de prestations de services envers des sociétés du groupe balance Dettes à court terme rémunérés balance Bank liabilities balance Leasing commitments balance Autres dettes à court terme rémunérées balance Other short-term liabilities balance TVA due balance Décompte TVA balance Impôt anticipé dû balance Direct taxes balance Other short-term liabilities balance Dividends balance Social security and pension institutions balance Withholding tax balance Accrued liabilities and short-term provisions balance Accrued expenses balance Deferred income balance Short-term provisions balance Long-term liabilities balance Dettes à long terme rémunérées balance Bank liabilities balance Leasing commitments balance Bond loans balance Loans balance Mortgages balance Other long-term liabilities balance Other long-term liabilities balance Long-term and statutory provisions balance Provisions balance Equity (legal entities) balance Share capital or foundation capital balance Capital-actions, capital social, capital de fondation balance Reserves / retained earnings and losses balance Legal reserves from capital balance Réserves sur participations propres au capital balance Réserves d‘évaluation balance Réserves légales issues du bénéfice balance Free reserves balance Retained profit / loss balance Bénéfice / perte de l’exercice balance Propres actions, parts sociales, droits de participations (poste négatif) balance Revenue from sales and services off-balance Sales of manufactured products off-balance Sales of goods off-balance Sales of services off-balance Other sales and services off-balance Prestations propres off-balance Consommations propres off-balance Sales deductions off-balance Pertes sur clients, variation du ducroire off-balance Variation des stocks de produits semi-finis off-balance Change in finished goods inventory off-balance Variation de la valeur des prestations non facturées off-balance Material, goods and third-party services expenses off-balance Charges de matériel de l‘atelier off-balance Achats de marchandises destinées à la revente off-balance Prestations / travaux de tiers off-balance Charges d‘énergie pour l‘exploitation off-balance Déductions sur les charges off-balance Personnel expenses off-balance Salaries off-balance Social security expenses off-balance Autres charges du personnel off-balance Charges de personnels temporaires off-balance Autres charges d‘exploitation, Amortissements et ajustement de valeur, Résultat financier off-balance Charges de locaux off-balance Entretien, réparations et remplacement des inst. servant à l’exploitation off-balance Leasing immobilisations corporelles meubles off-balance Charges de véhicules et de transport off-balance Leasing et location de véhicules off-balance Assurances-choses, droits, taxes, autorisations off-balance Charges d’énergie et évacuation des déchets off-balance Charges d‘administration off-balance Charges et leasing d’informatique off-balance Advertising off-balance Autres charges d‘exploitation off-balance Amortissement et ajustement de valeur des postes sur immobilisations corporelles off-balance Financial expenses off-balance Financial income off-balance Résultat des activités annexes d‘exploitation off-balance Other income off-balance Other expenses off-balance Produits des immeubles d‘exploitation off-balance Charges des immeubles d‘exploitation off-balance Extraordinary and non-operating results off-balance Non-operating expenses off-balance Non-operating income off-balance Charges extraordinaires, exceptionnelles ou hors période off-balance Produits extraordinaires, exceptionnels ou hors période off-balance Direct taxes off-balance ICT Account Chart Assets 1 Current assets 10 Cash 10001 Debtors 20 Debtors 20011 Debtors Forex 20012 Current securities 21 Securities 21011 VAT 22 VAT 22011 VAT Investments 22021 Stock 23 Stock 23000 Stock CIS 23010 Stock revaluation 23020 Accrued assets 24 Accrued assets 24011 Family checks 24012 Accrual for padding 24021 Partecipations 25 Partecipations 25011 Softwares 26 Software-Sistem5 26011 Furnitures-Equipment-Vehicle 27 Equipage office and furnitures 27010 Data processing 27011 Hardware and software 27012 Vehicle 27013 Incorporation fees 27014 Cautionary deposit-Loans 28 Loan to ICT asghabat 28001 Cautionary deposit 28011 Supplier advance 29 Supplier advance 29999 Transfer-Control 43 Transfer-Control 43011 Tax provisions 44 Tax provisions 2024/2025 44024 Withholding tax 44100 Banks 5 Credit agricole (suisse) 5051 Credit agricole (suisse) SA FID 5052 Credit agricole (suisse) SA LOAN 5053 EFG C/C 5151 EFG FID 5152 EFG LOAN 5153 EFG COVID-19 5154 EFG 5158 EFG eastern C/C 5159 EFG Swap 5160 Banque de comm. et de placement C/C 5191 Banque de comm. et de placement FID 5192 Banque de comm. et de placement LOAN 5193 BNP Paribas (suisse) SA C/C 5201 BNP Paribas (suisse) SA FID 5202 BNP Paribas (suisse) SA LOAN 5203 BNP Paribas Eastern C/C 5210 RBS Royal Bank of Scotland C/C 5300 Société générale C/C 5310 Société générale Eastern 5319 Hinduja Bank C/C 5320 BPS Deposit account for rent 5350 R.J O'BRIEN C/C 5401 CIC Bank C/C 5601 Smith Barney C/C 5700 E.D. and F. Man Intl. Future C/C 5710 Barclays Bank PLC - London C/C 5720 Banca Zarat Tini C/C 5730 UBS C/C 5801 UBS FID 5802 UBS Garantee LC import 5803 Matching 5999 Liabilities 2 Creditors 30 Creditors 30011 Creditors Forex 30021 Creditors for commissions 31 Creditors for commissions 31001 Dubious debtors 32 Dubious debtors 32011 VAT sales 33 VAT sales 33011 Salaries payable 34 Salaries payable 34011 Loans 38 Loans 38001 Clients advances 39 Clients advances 39999 Principal MB Shareholder's advances 40 Principal MB Shareholder's advances 40011 Share capital 41 Share capital 41011 Reserves 41021 Extraordinary reserves 41022 Profit and loss 41032 Dividend 41041 Accrued liabilities 42 Accrued liabilities 42011 Accrued liabilities for padding 42021 Provision for taxes 52 Provision for taxes 52011 Profit and loss 3 Profit of the period Tax inland revenue Tax inland revenue 69011 Municpal taxes 69021 Cantonal taxes 69022 Federal texes 69023 Canton Ticino stamp taxes 69024 Profit before taxes Passiv interests 65 Bank interests 65011 Discount interests 65012 Discount interests textile 65019 Shareholder's 66 Shareholder's interests 66011 Rental expenses 67 Rental office 67011 Rental car parking 67012 Rental costs 67013 Devaluation credits 68 Devaluation credits 68011 Amortisations 77 Amortisations 77011 Extraordinary costs 78 Extraordinary costs 78011 Exchange differences 79 Exchange differences 79011 Exchange differences on currency 79021 Exchange differences on securities 79022 Activ interest 82 Activ interest 82011 Activ interest on securities 82021 Dividend on securities 82031 Loss or profit on securities 82041 Other income 86 Other income 8601 Extraordinary income 8602 Other expenses 87 Other expenses 8601 Ebitda Administration fees 72 Bord of directors indemnity 72011 Administration fees 72021 Courier expenses 72031 Office expenses 72041 Postage 72042 Overheads 72043 Telephon costs 72044 Energy costs 72045 Insurance charges 72046 Data transmission 72047 Equipment maintenance costs 72048 Vehicle maintenance costs 72049 Advertising expenses 72051 Representation expenses 72052 Software outsourcing expenses 72061 Travel expenses 73 Travel expenses 73011 Legal expenses 74 Legal expenses 74011 Audit expenses 75 Audit expenses 75011 Operational margin Other costs 61 Warehouse expenses 61011 Controlling fees purchases-sales 61012 THC expenses 61013 Freight costs 62 Freights 62011 Insurance 63 Insurance for cotton 63011 Commissions 64 Commissions 64011 Staff costs 70 Salaries 70011 Social security 70012 Avs Ad Ipg 70013 Lainsries 70014 LPP 70015 Health Insurance 70016 Tax at source 70017 Staff costs 70018 Training courses 70019 Insurance reimbursing for employee 70029 Reimbursing unenployment allowance 70035 Bank charges 71 Bank charges 71011 Premium 84 Premium on foreign exchange 84011 Insurance proceeds 85 Insurance proceeds 85011 Gross margin Cotton purchase 60 Cotton purchase 60000 Cotton sale 80 Cotton sale 80011 Cotton sale padding 80021 Loss and profit N.Y Futures 83 Loss and profit N.Y Futures 83041 Stock revaluation 88 Stock revaluation 8801 Stock devaluation 90 Stock devaluation 9002