ACCOUNTNUM,Nature,Statement,Description,AccountingNatureCode 10110000,Statutory,BS,"Uncalled shared capital",A10900 10120000,Statutory,BS,"Called-up - not paid shared capital",P10100 10120080,Statutory,BS,"Called-up - not paid shared capital - inflation",P10100 10130000,Statutory,BS,"Called-up - paid shared capital",P10100 10180000,Statutory,BS,"Other Subscribed capital",P10100 10410000,Statutory,BS,"Share premiums",P10400 10410080,Statutory,BS,"Share premiums - inflation",P10400 10420000,Statutory,BS,"Merger premiums",P10400 10430000,Statutory,BS,"Contribution premiums",P10400 10440000,Statutory,BS,"Other share premium",P10400 10500000,Statutory,BS,"Revaluation differences",P10500 10611000,Statutory,BS,"Basic legal reserve",P10601 10611080,Statutory,BS,"Basic legal reserve - inflation",P10601 10620000,Statutory,BS,"Undistributable reserves",P10600 10630000,Statutory,BS,"Statutory or contractual reserves",P10600 10640000,Statutory,BS,"Other reserves",P10600 10640001,Statutory,BS,"Other reserves - reserve for loss coverage",P10600 10688000,Statutory,BS,"Other reserves - Shareholders payments for future capital increase",P10600 10900000,Statutory,BS,"Shareholders: Subscribed capital uncalled",A10900 11000000,Statutory,BS,"Profit carried forward",P10600 11000001,Statutory,BS,"Closing of Balance Sheet",P10600 11000002,Statutory,BS,"Opening of Balance Sheet",P10600 11000080,Statutory,BS,"Profit carried forward - inflation",P10600 11900000,Statutory,BS,"Loss carried forward",P10600 12000000,Statutory,BS,"Profit for the financial year",P10600 12000001,Statutory,BS,"Profit / loss of past years",P10600 12900000,Statutory,BS,"Loss for the financial year",P10600 13110000,Statutory,BS,"Investment grants - Fixed installations",P13000 13210000,Statutory,BS,"Investment grants - Rolling stock",P13200 13911000,Statutory,BS,"Investment grants credited to the profit and loss account - Fixed installations",P13900 13921000,Statutory,BS,"Investment grants credited to the profit and loss account - Rolling stock",P13920 14200000,Statutory,BS,"Tax-regulated provisions",P14800 14500000,Statutory,BS,"Accelerated tax depreciation",P14700 15110100,Statutory,BS,"Provisions for commercial litigation - > 1 year",P15110 15110200,Statutory,BS,"Provisions for commercial litigation - < 1 year",P15111 15110300,Statutory,BS,"Provision for non-commercial litigations > 1 year",P15110 15110400,Statutory,BS,"Provision for non-commercial litigations < 1 year",P15111 15140000,Statutory,BS,"Provision for fines and penalties >1 year",P15800 15141000,Statutory,BS,"Provision for fines and penalties <1 year",P15810 15150100,Statutory,BS,"Provision for unrealized foreign currency losses - trade",P15150 15150200,Statutory,BS,"Provision for unrealized foreign currency losses - non trade",P15150 15170100,Statutory,BS,"Provisions for contract termination costs > 1 year",P15125 15170200,Statutory,BS,"Provisions for contract termination costs < 1 year",P15126 15170300,Statutory,BS,"Provisions for onerous contracts > 1 year",P15160 15170400,Statutory,BS,"Provisions for onerous contracts < 1 year",P15161 15180100,Statutory,BS,"Provisions for social liabilities - > 1 year",P15170 15180200,Statutory,BS,"Provisions for social liabilities - < 1 year",P15171 15180300,Statutory,BS,"Provisions for tax liabilities < 1 year",P15181 15180400,Statutory,BS,"Provisions for tax liabilities > 1 year",P15180 15181000,Statutory,BS,"Provisions for losses and damage - > 1 year",P15155 15181100,Statutory,BS,"Provisions for losses and damage - < 1 year",P15156 15182000,Statutory,BS,"Provisions for warranty - > 1 year",P15120 15182100,Statutory,BS,"Provisions for warranty - < 1 year",P15121 15183000,Statutory,BS,"Provisions for self-insurer - > 1 year",P15190 15183100,Statutory,BS,"Provisions for self-insurer - < 1 year",P15191 15184000,Statutory,BS,"Provisions for vacant surface area of leased premises > 1 year",P15165 15184100,Statutory,BS,"Provisions for vacant surface area of leased premises < 1 year",P15166 15185000,Statutory,BS,"Provisions for environmental risks - > 1 year",P15130 15185100,Statutory,BS,"Provisions for environmental risks - < 1 year",P15131 15186000,Statutory,BS,"Provisions for losses in subsidiaries - > 1 year",P15140 15186100,Statutory,BS,"Provisions for losses in subsidiaries - < 1 year",P15141 15301000,Statutory,BS,"Provision for retirement benefits > 1 year (France)",P15300 15302000,Statutory,BS,"Provision for retirement benefits < 1 year (France)",P15301 15303000,Statutory,BS,"Provisions for other pensions plan (Excluding retirement benefits for France & Italy) - > 1 year",P15310 15304000,Statutory,BS,"Provisions for other pensions plan (Excluding retirement benefits for France & Italy) - < 1 year",P15311 15305000,Statutory,BS,"Provisions for long-service awards (jubilee) > 1 year",P15350 15305001,Statutory,BS,"Provisions for indemnisation",P15350 15306000,Statutory,BS,"Provisions for long-service awards (jubilee) < 1 year",P15351 15311000,Statutory,BS,"Provisions for employee disputes - > 1 year",P15110 15312000,Statutory,BS,"Provisions for employee disputes - < 1 year",P15111 15401000,Statutory,BS,"Provisions for restructuring costs - > 1 year",P15400 15402000,Statutory,BS,"Provisions for restructuring costs - < 1 year",P15410 15721000,Statutory,BS,"Provision for major maintenance and repairs - > 1 year",P15700 15722000,Statutory,BS,"Provision for major maintenance and repairs - < 1 year",P15700 15723000,Statutory,BS,"Provisions to repair leased assets - > 1 year",P15750 15723100,Statutory,BS,"Provisions to repair leased assets - transport equipment - > 1 year",P15750 15723200,Statutory,BS,"Provisions to repair leased assets - additionnal kilometers - > 1 year",P15750 15724000,Statutory,BS,"Provisions to repair leased assets - < 1 year",P15751 15725000,Statutory,BS,"Provisions for Tires renewal - > 1 year",P15750 15726000,Statutory,BS,"Provisions for Tires renewal - < 1 year",P15751 15813100,Statutory,BS,"Other provision for risks and expenses- > 1 year",P15800 15813200,Statutory,BS,"Other provision for risks and expenses - < 1 year",P15810 15813300,Statutory,BS,"Provisions - other employee benefits (E.g. LTIP) - > 1 year",P15360 15813400,Statutory,BS,"Provisions - other employee benefits (E.g. LTIP) - < 1 year",P15361 16010000,Statutory,BS,"Lease liabilities - non currrent > 1 year",P16840 16011000,Statutory,BS,"Lease liabilities - current < 1 year",P16845 16410000,Statutory,BS,"Borrowings from credit institutions - < 1 year",P16410 16420000,Statutory,BS,"Borrowings from credit institutions - >1 year < 5 years",P16400 16430000,Statutory,BS,"Borrowings from credit institutions - > 5 years",P16400 16510000,Statutory,BS,"Deposits and guarantees (liabilities) - < 1 year",P16570 16510001,Statutory,BS,"Deposits and guarantees (liabilities) - < 1 year - deposit for customer VAT",P16570 16520000,Statutory,BS,"Deposits and guarantees (liabilities) - > 1 year < 5 years",P16580 16530000,Statutory,BS,"Deposits and guarantees (liabilities) - > 5 years",P16580 16600000,Statutory,BS,"Employee profit sharing plan",P16650 16811000,Statutory,BS,"Intercompany borrowings - < 1 year",P16810 16812000,Statutory,BS,"Intercompany borrowings - > 1 year",P16800 16884000,Statutory,BS,"Accrued interests on credit institution borrowings",P16882 16885000,Statutory,BS,"Accrued interests on Deposits and guarantees (liabilities)",P16580 16886000,Statutory,BS,"Accrued interests on employee profit sharing plan",P16650 16889000,Statutory,BS,"Accrued interests on intercompany borrowings",P16880 17100000,Statutory,BS,"Debts payable related to participating interests",P16800 17100100,Statutory,BS,"Debts payable related to participating interests < 1 an",P16810 20100000,Statutory,BS,"Start-up expenses / Initial costs",A20100 20300000,Statutory,BS,"Research and development costs",A20300 20510000,Statutory,BS,"Computer software purchased and developped",A20500 20510080,Statutory,BS,"Computer software purchased and developped - inflation",A20500 20520000,Statutory,BS,"Other patents, concessions and similar rights",A20500 20600000,Statutory,BS,"Leasing rights",A20600 20700000,Statutory,BS,"Business goodwill",A20700 20800000,Statutory,BS,"Other intangible assets",A20800 20810000,Statutory,BS,"Technical losses on merger allocated to intangible fixed assets (except purchased goodwill))",A20700 20820000,Statutory,BS,"Technical losses on merger allocated to purchased goodwill",A20700 21110000,Statutory,BS,"Land and land improvements - freehold",A21100 21110080,Statutory,BS,"Land and land improvements - freehold - inflation",A21100 21200000,Statutory,BS,"Land improvements - non-freehold",A21100 21310000,Statutory,BS,"Building - freehold",A21300 21310001,Statutory,BS,"Industrial property complexes (GER)",A21300 21310080,Statutory,BS,"Building - freehold - inflation",A21300 21320000,Statutory,BS,"Building fixtures and fittings - freehold",A21300 21330000,Statutory,BS,"Finance leases - Real Estate (transition period account)",A21410 21380000,Statutory,BS,"Infrastructure - freehold",A21300 21400000,Statutory,BS,"Building - non-freehold",A21300 21442000,Statutory,BS,"Infrastructure - non-freehold",A21300 21511000,Statutory,BS,"Technical installations",A21500 21511100,Statutory,BS,"Tools & equipments",A21500 21512000,Statutory,BS,"Finance leases - Equipment and other tangible assets (transition period account)",A21440 21711000,Statutory,BS,"Rail transport equipment",A21750 21712000,Statutory,BS,"Truck and tractor",A21700 21721000,Statutory,BS,"Trailers and semi-articulated trucks",A21700 21738000,Statutory,BS,"Containers and swap bodies",A21700 21739000,Statutory,BS,"Geo-tracking boxes",A21700 21810000,Statutory,BS,"Other Fixtures and fitting - non-freehold",A21800 21810080,Statutory,BS,"Other Fixtures and fitting - non-freehold - inflation",A21800 21820000,Statutory,BS,"Commercial vehicles (not used in operating cycle)",A21800 21820080,Statutory,BS,"Commercial vehicles (not used in operating cycle) - inflation",A21800 21830000,Statutory,BS,"Computer hardware",A21570 21830080,Statutory,BS,"Computer hardware - inflation",A21570 21831000,Statutory,BS,"Office equipment",A21800 21831080,Statutory,BS,"Office equipment - inflation",A21800 21832000,Statutory,BS,"Other Operating vehicles (used in operating cycle)",A21700 21840000,Statutory,BS,"Furniture",A21800 21840080,Statutory,BS,"Furniture - inflation",A21800 21860000,Statutory,BS,"Recoverable packaging",A21800 21880000,Statutory,BS,"Other tangible assets",A21800 21880001,Statutory,BS,"Low unit value assets (GER)",A21800 21881000,Statutory,BS,"Technical losses on merger allocated to tangible fixed assets",A20700 23130000,Statutory,BS,"Tangible assets in progress - Building",A23100 23140000,Statutory,BS,"Tangible assets in progress - Lands",A23100 23150000,Statutory,BS,"Tangible assets in progress - Technical installations, tools & equipments",A23100 23151000,Statutory,BS,"Tangible assets in progress - Transport equipment",A23100 23152000,Statutory,BS,"Tangible assets in progress - Rail transport equipment",A23100 23180000,Statutory,BS,"Tangible assets in progress - Others",A23100 23200000,Statutory,BS,"Other intangible assets in progress",A23200 23210000,Statutory,BS,"Intangible assets in progress - software",A23200 23700000,Statutory,BS,"Advances and down payments on intangible assets",A23700 23800000,Statutory,BS,"Advances and down payments on tangible assets",A23800 26110000,Statutory,BS,"Financial assets - equity interests",A26100 26180000,Statutory,BS,"Financial asset acquisition costs",A26100 26600000,Statutory,BS,"Other equity interests",A26100 26710000,Statutory,BS,"Loans and financial receivables related to equity interests > 1 year",A26710 26720000,Statutory,BS,"Loans and financial receivables related to equity interests < 1 year",A26720 26780000,Statutory,BS,"Accrued interest on loans and financial receivables related to equity interests",A26780 27410000,Statutory,BS,"Loans - < 1 year",A27810 27410100,Statutory,BS,"Loans to employees < 1 year",A27810 27420000,Statutory,BS,"Loans - > 1 year < 5 years",A27800 27421001,Statutory,BS,"Other loans, controlled companies > 1 year",A27800 27430000,Statutory,BS,"Loans - > 5 years",A27800 27510000,Statutory,BS,"Deposits paid and guarantee paid (assets) - < 1 year",A27510 27520000,Statutory,BS,"Deposits paid and guarantee paid (assets) - > 1 year < 5 years",A27500 27530000,Statutory,BS,"Deposits paid and guarantee paid (assets) - > 5 years",A27500 27540000,Statutory,BS,"Factoring - guarantee deposit paid",A27510 27600100,Statutory,BS,"Other financial receivables < 1 year",A27800 27600200,Statutory,BS,"Other financial receivables > 1 year and < 5 years",A27800 27600300,Statutory,BS,"Other financial receivables > 5 years",A27800 27810000,Statutory,BS,"Accrued interests on loans and other financial receivables",A27820 27820000,Statutory,BS,"Accrued interests on Deposits and guarantees (assets)",A27820 27830000,Statutory,BS,"Technical losses on merger allocated to financial fixed assets",A20700 28010000,Statutory,BS,"Amort. - Start-up expenses / Initial costs",A28010 28030000,Statutory,BS,"Amort. - Research and development costs",A28030 28051000,Statutory,BS,"Amort. - Computer software purchased and developped",A28050 28051080,Statutory,BS,"Amort. - Computer software purchased and developped - inflation",A28050 28052000,Statutory,BS,"Amort. - Other patents, concessions and similar rights",A28050 28060000,Statutory,BS,"Amort. - Leasing rights",A28060 28070000,Statutory,BS,"Amort. - Business goodwill",A28070 28080000,Statutory,BS,"Amort. - Other intangible assets",A28080 28081100,Statutory,BS,"Amort. Technical losses on merger allocated to intangible assets (except purchased goodwill)",A28070 28082000,Statutory,BS,"Amort. Technical losses on merger allocated to purchased goodwill",A28070 28111000,Statutory,BS,"Amort. Land improvements - freehold",A28110 28120000,Statutory,BS,"Amort. Land improvements - non-freehold",A28130 28131000,Statutory,BS,"Amort. Building - freehold",A28130 28131080,Statutory,BS,"Amort. Building - freehold - inflation",A28130 28132000,Statutory,BS,"Amort. Building fixtures and fittings - freehold",A28130 28132001,Statutory,BS,"Amort. Industrial property complexes (GER)",A28130 28133000,Statutory,BS,"Amortization - Finance leases - Real Estate (transition period account)",A28141 28138000,Statutory,BS,"Amort. Infrastructure - freehold",A28130 28140000,Statutory,BS,"Amort. Building - non-freehold",A28130 28144000,Statutory,BS,"Amort. - Infrastructure - non-freehold",A28130 28151100,Statutory,BS,"Amort. Technical installations",A28150 28151200,Statutory,BS,"Amortization - Finance leases - Equipment and other tangible assets (transition period account)",A28144 28151300,Statutory,BS,"Amort. tools & equipments",A28150 28171100,Statutory,BS,"Amort. Rail transport equipment",A28175 28171200,Statutory,BS,"Amort. Truck and tractor",A28170 28172100,Statutory,BS,"Amort. Trailers and semi-articulated trucks",A28170 28173800,Statutory,BS,"Amort. Containers and swap bodies",A28170 28173900,Statutory,BS,"Amort. Geo-tracking boxes",A28170 28181000,Statutory,BS,"Depreciation - Other Fixtures and fitting - non-freehold",A28180 28181080,Statutory,BS,"Depreciation - Other Fixtures and fitting - non-freehold - inflation",A28180 28182000,Statutory,BS,"Amort. Commercial vehicles (not used in operating cycle)",A28180 28182080,Statutory,BS,"Amort. Commercial vehicles (not used in operating cycle) - inflation",A28180 28183000,Statutory,BS,"Amort. computer hardware",A28157 28183080,Statutory,BS,"Amort. computer hardware - inflation",A28157 28183100,Statutory,BS,"Amort. Office equipment",A28180 28183180,Statutory,BS,"Amort. Office equipment - inflation",A28180 28183200,Statutory,BS,"Amort. Commercial vehicles (used in operating cycle)",A28170 28184000,Statutory,BS,"Amort. Furniture",A28180 28184080,Statutory,BS,"Amort. Furniture - inflation",A28180 28186000,Statutory,BS,"Amort. Recoverable packaging",A28180 28188000,Statutory,BS,"Amort. Other tangible assets",A28180 28188001,Statutory,BS,"Amort. Low unit value assets (GER)",A28180 28188100,Statutory,BS,"Amort. .Technical losses on merger allocated to tangible fixed assets",A28070 29030000,Statutory,BS,"Impair. - Research and development costs",A28030 29051000,Statutory,BS,"Impair. - Computer software purchased and developped",A29050 29052000,Statutory,BS,"Impair. - Other patents, concessions and similar rights",A29050 29060000,Statutory,BS,"Impair. - Leasing rights",A29060 29070000,Statutory,BS,"Impair. - Business goodwill",A29070 29080000,Statutory,BS,"Impair. - Other intangible assets",A29080 29081100,Statutory,BS,"Impair. - Technical losses on merger allocated to intangible fixed assets (except purchased goodwill)",A29070 29082000,Statutory,BS,"Impair. - Technical losses on merger allocated to purchased goodwill",A29070 29111000,Statutory,BS,"Impair. - Lands and land improvements - freehold",A29110 29120000,Statutory,BS,"Impair. - Land improvements - non-freehold",A29110 29131000,Statutory,BS,"Impair. - Buildings - freehold",A29130 29132000,Statutory,BS,"Impair. - Building fixtures and fittings - freehold",A29130 29138000,Statutory,BS,"Impair. - Infrastructure - freehold",A29130 29140000,Statutory,BS,"Impair. - Building - non-freehold",A29130 29144000,Statutory,BS,"Impair. - Infrastructure - non-freehold",A29130 29151100,Statutory,BS,"Impair. - Technical installations",A29150 29151300,Statutory,BS,"Impair. - Tools and equipments",A29150 29171100,Statutory,BS,"Impair. - Rail transport equipment",A29175 29171200,Statutory,BS,"Impair. - Truck and tractor",A29170 29172100,Statutory,BS,"Impair. Trailers and semi-articulated trucks",A29170 29173800,Statutory,BS,"Impair. Containers and swap bodies",A29170 29173900,Statutory,BS,"Impair. Geo-tracking boxes",A29180 29181000,Statutory,BS,"Impair. - Other Fixtures and fitting - non-freehold",A29180 29182000,Statutory,BS,"Impair. - Commercial vehicles (not used in operating cycle)",A29180 29183000,Statutory,BS,"Impair. - computer hardware",A29157 29183100,Statutory,BS,"Impair. - Office equipment",A29180 29183200,Statutory,BS,"Impair. - Commercial vehicles (used in operating cycle)",A29170 29184000,Statutory,BS,"Impair. Furniture",A29180 29186000,Statutory,BS,"Impair. Recoverable packaging",A29180 29188000,Statutory,BS,"Impair. - Other tangible assets",A29180 29188100,Statutory,BS,"Impair. - Technical losses on merger allocated to tangible fixed assets",A29070 29310000,Statutory,BS,"Impair. - Tangible assets in progress - Building",A29310 29315100,Statutory,BS,"Impair. - Tangible assets in progress - Transport equipment",A29310 29318000,Statutory,BS,"Impair. - Tangible assets in progress - Others",A29310 29320000,Statutory,BS,"Impair. - Other intangible assets in progress",A29320 29321000,Statutory,BS,"Impair. - Intangible assets in progress - software",A29320 29380000,Statutory,BS,"Impair. - Advances and down payments on tangible assets",A29380 29390000,Statutory,BS,"Impair. - Advances and down payments on intangible assets",A29370 29610000,Statutory,BS,"Impair. - Financial assets - equity interests",A29610 29660000,Statutory,BS,"Impair. - Other equity interests",A29610 29671000,Statutory,BS,"Impair. - Loans and financial receivables related to equity interests > 1 year",A29670 29672000,Statutory,BS,"Impair. - Loans and financial receivables related to equity interests < 1 year",A29680 29678000,Statutory,BS,"Impair. - Accrued interest on loans and financial receivables related to equity interests",A29670 29686300,Statutory,BS,"Impair. - Accrued interests on other financial receivables",A29780 29686400,Statutory,BS,"Impair. - Accrued interests on Deposits and guarantees (assets)",A29750 29688000,Statutory,BS,"Impair. - Technical losses on merger allocated to financial fixed assets",A29070 29741000,Statutory,BS,"Impair. - Loans - < 1 year",A29790 29742000,Statutory,BS,"Impair. - Loans - > 1 year < 5 years",A29780 29743000,Statutory,BS,"Impair. - Loans - > 5 years",A29780 29751000,Statutory,BS,"Impair. - Deposits and guarantee (assets) - < 1 year",A29751 29752000,Statutory,BS,"Impair. - Deposits and guarantee (assets) - > 1 year < 5 years",A29750 29753000,Statutory,BS,"Impair. - Deposits and guarantee (assets) - > 5 years",A29750 29761000,Statutory,BS,"Impair. - Other financial receivables - > 1 year",A29750 31000000,Statutory,BS,"Inventory - Raw materials and furnitures",A31000 32200000,Statutory,BS,"Inventory - Other consumables",A31000 32211000,Statutory,BS,"Inventory - Fuels",A31000 32212000,Statutory,BS,"Inventory - Lubricants",A31000 32230000,Statutory,BS,"Inventory - Spare parts",A31000 37000000,Statutory,BS,"Inventory - Goods",A37000 39100000,Statutory,BS,"Impairment on inventory - Raw materials and furnitures",A39100 39220000,Statutory,BS,"Impairment on inventory - Other consumables",A39100 39221100,Statutory,BS,"Impairment on inventory - Fuels",A39100 39221200,Statutory,BS,"Impairment on inventory - Lubricants",A39100 39223000,Statutory,BS,"Impairment on inventory - Spare parts",A39100 39700000,Statutory,BS,"Impairment on inventory - Goods",A39700 40100000,Statutory,BS,"Suppliers",P40000 40100001,Statutory,BS,"Suppliers - domestic",P40000 40100002,Statutory,BS,"Suppliers - International",P40000 40100100,Statutory,BS,"Suppliers - Revaluation",P40000 40100200,Statutory,BS,"Suppliers - Reclassification",P40000 40100300,Statutory,BS,"Suppliers - Agents",P46040 40100400,Statutory,BS,"Suppliers - Purchases of goods and services overhead",P40000 40100500,Statutory,BS,"Suppliers - guarantee deduction",P40000 40121000,Statutory,BS,"Suppliers - Group",P40000 40121001,Statutory,BS,"Suppliers - Group - international",P40000 40121002,Statutory,BS,"Suppliers - Group - domestic",P40000 40121003,Statutory,BS,"Suppliers - Group - parent company",P40000 40121004,Statutory,BS,"Suppliers - Group - controlled company",P40000 40200001,Statutory,BS,"Correspondents - non back-to-back operation",P40000 40300000,Statutory,BS,"Suppliers - Bills payable",P40000 40400100,Statutory,BS,"Suppliers - Intangible assets acquisition",P40500 40400200,Statutory,BS,"Suppliers - Tangible assets acquisition",P40510 40400201,Statutory,BS,"Suppliers - Cash discount for assets (Germany)",P40510 40400300,Statutory,BS,"Suppliers - Financial assets acquisition",P40550 40400400,Statutory,BS,"Suppliers - Intangible assets acquisition - GROUP",P40500 40400500,Statutory,BS,"Suppliers - assets acquisition - holdback deduction",P40510 40800000,Statutory,BS,"Deferred rent liabilities related to an IFRS 16 leased asset - accrual for invoice not received",P48720 40810000,Statutory,BS,"Suppliers - automatic accrual for invoice not received",P40800 40810080,Statutory,BS,"Suppliers - automatic accrual for invoice not received - reversal",P40800 40810100,Statutory,BS,"Suppliers - manual accrual for invoice not received",P40800 40810101,Statutory,BS,"Suppliers - manual accrual for invoice not received - entertainment & promotion (CN)",P40800 40810300,Statutory,BS,"Suppliers - Agents - accrual for invoice not received",P40800 40810400,Statutory,BS,"Supplier - Overhead - accrual for invoice not received",P40800 40813000,Statutory,BS,"Supplier - semi-automatic accrual for invoice not received",P40800 40814100,Statutory,BS,"Suppliers - Overhead - manual accrual for invoice not received",P40800 40814180,Statutory,BS,"Suppliers - manual accrual for invoice not received - audit fees",P40800 40820000,Statutory,BS,"Suppliers - Group - accrual for invoice not received",P40800 40821000,Statutory,BS,"Suppliers Group - manual accrual for invoice not received",P40800 40821001,Statutory,BS,"Suppliers Group - manual accrual for invoice not received - submitted to withholding tax",P40800 40830000,Statutory,BS,"Suppliers - Deferred rent liabilities - accrual for invoice not received",P48700 40840100,Statutory,BS,"Suppliers - Intangible assets acquisition - Accrual for invoice not received",P40800 40840200,Statutory,BS,"Suppliers - Tangible assets acquisition - accrual for invoice not received",P40800 40910000,Statutory,BS,"Suppliers - Advances & down payments",A40910 40910300,Statutory,BS,"Suppliers - Agents - advances & down payments",A40910 40910400,Statutory,BS,"Suppliers Overhead - Advances & down payments",P40000 40920000,Statutory,BS,"Suppliers - Group - advances & down payments",A40910 40940100,Statutory,BS,"Suppliers - Intangible assets acquisition - Advances & down payments",A23700 40940200,Statutory,BS,"Suppliers - Tangible assets acquisition - Advances & down payments",A23800 40971100,Statutory,BS,"Other Suppliers in debit",A40910 40971200,Statutory,BS,"Other Suppliers in debit - Asset suppliers",A40910 40981000,Statutory,BS,"Suppliers - Credit notes to be received",A40910 40981300,Statutory,BS,"Suppliers - Agents - credit notes to be received",A40910 40982001,Statutory,BS,"Suppliers - Group - Credit notes to be received",A40910 40984100,Statutory,BS,"Suppliers - Intangible assets acquisition - Credit notes to be received",A40910 40984200,Statutory,BS,"Suppliers - Tangible assets acquisition - Credit notes to be received",A40910 41100000,Statutory,BS,"Customers",A41000 41100001,Statutory,BS,"Customers - domestic",A41000 41100002,Statutory,BS,"Customers - international",A41000 41100100,Statutory,BS,"Customers - Reclassifications",A41000 41100200,Statutory,BS,"Customers - Revaluation",A41000 41100300,Statutory,BS,"Customers - Agents",A46040 41100400,Statutory,BS,"Factoring - customer balance purchase",A41000 41100500,Statutory,BS,"Customer - holdback deduction",A41000 41100600,Statutory,BS,"Customers - Group",A41000 41100601,Statutory,BS,"Customers - Group - parent company",A41000 41100602,Statutory,BS,"Customers - Group - controlled company",A41000 41200000,Statutory,BS,"Customers - Subcontracting (not offset)",A41000 41300000,Statutory,BS,"Customers - Bills receivable",A41000 41320000,Statutory,BS,"Customers - Pending payment",A41000 41600000,Statutory,BS,"Customers - Doubtful",A41600 41600001,Statutory,BS,"Customers - Doubtful - foreign",A41600 41600300,Statutory,BS,"Customers Agent - Doubtful",A41600 41612000,Statutory,BS,"Customers Group - Doubtful",A41600 41800000,Statutory,BS,"Customers - Automatic invoices to be issued",A41800 41800100,Statutory,BS,"Customers - manual invoices to be issued",A41800 41800101,Statutory,BS,"Customers - invoices to be issued - past years",A41800 41800300,Statutory,BS,"Customers - Agents - Invoices to be issued",A41800 41800400,Statutory,BS,"Customers - Deferred rent liabilities - Group - Invoices to be issued",A48600 41800500,Statutory,BS,"Customers - Deferred rent liabilities - Non-Group - Invoices to be sent",A48600 41812000,Statutory,BS,"Customers Group - Invoices to be issued",A41800 41900000,Statutory,BS,"Customers - Advances & down payments",P41900 41900300,Statutory,BS,"Customers - Agents - advances & down payments",P41900 41912000,Statutory,BS,"Customers Groupe - advances & down payments",P41900 41980000,Statutory,BS,"Customers - credits notes to establish",P41900 41981200,Statutory,BS,"Customers - Groupe - credits notes to establish",P41900 41983000,Statutory,BS,"Other Customers credit balance",P41900 42110000,Statutory,BS,"Liabilities from payroll due to employees",P42000 42110004,Statutory,BS,"Liabilities from payroll due to employees - mid-month (BR)",P42000 42110005,Statutory,BS,"Liabilities from payroll due to employees - educational support (BR)",P42000 42110100,Statutory,BS,"Liabilities from payroll due to employees - payroll not claimed",A42000 42110200,Statutory,BS,"Liabilities from payroll due to employees - negative payroll",A42000 42200000,Statutory,BS,"Works council",P42000 42200001,Statutory,BS,"European Consultation Council",P42000 42210000,Statutory,BS,"Other staff benefits and social welfare",P42000 42300000,Statutory,BS,"Employer's complementary contribution to employee saving plan & pension saving plan",P42000 42300100,Statutory,BS,"Optional Profit-sharing / Profit scheme",P42000 42400000,Statutory,BS,"Mandatory Profit-sharing plan - liability",P42000 42500000,Statutory,BS,"Salaries advances",A42000 42500001,Statutory,BS,"Salaries advances - Salary advance for bank loan amortization",A42000 42500002,Statutory,BS,"Salaries advances - vacation paid ",A42000 42500003,Statutory,BS,"Salaries advances - Additionnal months of salary paid",A42000 42500004,Statutory,BS,"Salaries advances - Life insurance",A42000 42500100,Statutory,BS,"Advances on travel expenses",A42000 42600000,Statutory,BS,"Staff deposit",A42000 42700000,Statutory,BS,"Wage withholding",P42000 42820000,Statutory,BS,"Provision for holiday pay accrual - liability",P42000 42820001,Statutory,BS,"Provision for holiday pay accrual - Current period",P42000 42820002,Statutory,BS,"Provision for holiday pay accrual - Vacation allowance",P42000 42830000,Statutory,BS,"Provision for accrued salaries to be paid",P42000 42830001,Statutory,BS,"Provision for accrued salaries to be paid - National Labour Contract (IT)",P42000 42830002,Statutory,BS,"Provision for accrued salaries to be paid - Termination payment",P42000 42830100,Statutory,BS,"Provision for profit scheme (optional)",P42000 42840000,Statutory,BS,"Provision for profit sharing plan (mandatory)",P42000 42850100,Statutory,BS,"Provision for accrued allowances/bonus",P42000 42850101,Statutory,BS,"Provision for accrued allowances/bonus paid in December",P42000 42850180,Statutory,BS,"Provision for accrued commercial bonus",P42000 42850200,Statutory,BS,"Provision for accrued additionnal month of salaries",P42000 42850201,Statutory,BS,"Provision for accrued additionnal month of salaries 2",P42000 42850300,Statutory,BS,"Provision for accrued remuneration (others than bonus)",P42000 42850301,Statutory,BS,"Provision for accrued remuneration - Overtime payable",P42000 42850400,Statutory,BS,"Provision for retirement benefits > 1 year (Italy)",P42000 42850500,Statutory,BS,"Provision for retirement benefits < 1 year (Italy)",P42000 42860000,Statutory,BS,"Provision for accrued T&E",P42000 42860100,Statutory,BS,"Provision for other accrued HR charges 2",P42000 42860101,Statutory,BS,"Provision for other accrued HR charges 2",P42000 42870000,Statutory,BS,"Salaries refundable",A42000 43110000,Statutory,BS,"Social security liabilities",P43000 43110001,Statutory,BS,"Social Security - Italy Enasarco",P43000 43110002,Statutory,BS,"Crédit to Social Security - INPS",P43000 43110003,Statutory,BS,"Revaluation TFR",P43000 43110004,Statutory,BS,"Social Security - COMETA",P43000 43110005,Statutory,BS,"Social Security - CADGE",P43000 43110006,Statutory,BS,"Social security liabilities - employee portion for medical insurance",P43000 43110007,Statutory,BS,"Social security liabilities - Employer real estate contribution - Infonavit (MX)",P43000 43110008,Statutory,BS,"Social security liabilities - Employer contribution to accident and disability (MX)",P43000 43110009,Statutory,BS,"Social security liabilities - employee portion for retirement",P43000 43110010,Statutory,BS,"Social security liabilities - Employee contribution to accident and disability (MX)",P43000 43110011,Statutory,BS,"Social security liabilities - Employee real estate contribution - Infonavit (MX)",P43000 43110012,Statutory,BS,"Social security liabilities - suspens account",P43000 43120000,Statutory,BS,"Social security liabilities - expatriates",P43000 43711000,Statutory,BS,"Health insurance fund liabilities",P43000 43711001,Statutory,BS,"Health insurance fund liabilities - Executives",P43000 43711002,Statutory,BS,"Health insurance fund liabilities - Payable to INAIL",P43000 43711003,Statutory,BS,"Health insurance fund liabilities - Reimbursement from INAIL",P43000 43711004,Statutory,BS,"Health insurance fund liabilities - (Italy, ZACAD)",P43000 43712000,Statutory,BS,"Health insurance fund liabilities - expatriates",P43000 43721000,Statutory,BS,"Pension fund liabilities",P43000 43721001,Statutory,BS,"Pension fund liabilities - Executive",P43000 43721002,Statutory,BS,"Pension fund liabilities",P43000 43721003,Statutory,BS,"Supplementary pension",P43000 43721004,Statutory,BS,"Pension fund liabilities - NQDC (US specific)",P42000 43721005,Statutory,BS,"Pension fund liabilities - 401K (US)",P42000 43721006,Statutory,BS,"Pension fund liabilities - employee part",P42000 43722000,Statutory,BS,"Pension fund liabilities - expatriates",P43000 43731000,Statutory,BS,"Health insurance additional fund liabilities (death/disability)",P43000 43732000,Statutory,BS,"Health insurance additional fund liabilities (death/disability) - Expatriates",P43000 43741000,Statutory,BS,"Unemployement liabilities",P43000 43742000,Statutory,BS,"Unemployement liabilities - expatriates",P43000 43748000,Statutory,BS,"Other social organisms (liabilities)",P43000 43748001,Statutory,BS,"Other social organisms (liabilities) - Employer contribution - Infonavit (MX)",P43000 43748100,Statutory,BS,"Voucher liability",P43000 43748200,Statutory,BS,"Other social organisms liabilities - Trade unions",P43000 43750100,Statutory,BS,"Medical Insurance Reserve (US specific)",P42000 43750200,Statutory,BS,"Contribution to Employee fringe benefits (US specific)",P42000 43750300,Statutory,BS,"Contribution to health benefits (US specific)",P42000 43750400,Statutory,BS,"Contribution to life insurance fund (US specific)",P42000 43750500,Statutory,BS,"Contribution to unemployment fund (US specific)",P42000 43750600,Statutory,BS,"Other Payroll Taxes (US specific)",P42000 43750700,Statutory,BS,"United Way charity Payable",P42000 43820000,Statutory,BS,"Provision for social contributions on holiday pay accrual",P43000 43820001,Statutory,BS,"Provision for tax contributions on holiday pay accrual",P43000 43830000,Statutory,BS,"Provision for social security on accrued salaries to be paid",P43000 43830001,Statutory,BS,"Provision for tax charges on accrued salaries to be paid",P43000 43840000,Statutory,BS,"Provision for social security mandatory profit sharing plan",P43000 43840001,Statutory,BS,"Tax charges on profit sharing plan (mandatory)",P43000 43841000,Statutory,BS,"Provision for social security profit scheme",P43000 43841001,Statutory,BS,"Tax charges on profit scheme (optional)",P43000 43850000,Statutory,BS,"Provision for social security on accrued remuneration",P43000 43850001,Statutory,BS,"Tax charges on various remunerations and allowances accrued (fiscal charges)",P43000 43851000,Statutory,BS,"Provision for social security on accrued allowances/bonus",P43000 43851001,Statutory,BS,"Provision for tax charges on accrued allowances/bonus",P43000 43852000,Statutory,BS,"Provision for social security on accrued additionnal month of salaries",P43000 43852001,Statutory,BS,"Provision for tax contributions on accrued additional month of salaries",P43000 43861000,Statutory,BS,"Other charges to be paid by employer (tax)",P43000 43861001,Statutory,BS,"Other charges to be paid by employer (tax) - Apprenticeship tax",P43000 43861002,Statutory,BS,"Other charges to be paid by employer (tax) - Vocational training",P43000 43861003,Statutory,BS,"Other charges to be paid by employer (tax) - Building tax",P43000 43861004,Statutory,BS,"Other charges to be paid by employer (tax) - Agefiph",P43000 43861005,Statutory,BS,"Other charges to be paid by employer (tax) - Corporate social contribution",P43000 43861006,Statutory,BS,"Other charges to be paid by employer (tax) - Fillon Annualization",P43000 43861007,Statutory,BS,"Other charges to be paid by employer (tax) - reduction of family allowances",P43000 43861008,Statutory,BS,"Other charges to be paid by employer (tax) - Occupational Health",P43000 43861009,Statutory,BS,"Other charges to be paid by employer (tax) - Social Charges (Ireland)",P43000 43861010,Statutory,BS,"Other charges to be paid by employer (tax) - Tax for the benefit of local authorities",P43000 43861011,Statutory,BS,"Other charges to be paid by employer (tax) - Vocational training - other rate",P43000 43871000,Statutory,BS,"Social Security liabilities - refundable",P43000 44110000,Statutory,BS,"Investment Grants and subsidies - to be received",A44500 44170000,Statutory,BS,"Operating Grants - to be received",A46700 44250000,Statutory,BS,"Withholding taxes (on dividends …)- liability",P44000 44250001,Statutory,BS,"Withholding taxes (financial instruments, bank interests …) - liability",P44000 44251000,Statutory,BS,"Withholding taxes (on employee revenues)- liability",P44210 44251200,Statutory,BS,"Withholding taxes (on employee revenues)- liability (except. FR)",P42000 44251201,Statutory,BS,"Income tax - retained cod.1001",P42000 44251202,Statutory,BS,"Income tax - Retained cod.1004",P42000 44251203,Statutory,BS,"Income tax - Retained cod.1030",P42000 44251204,Statutory,BS,"Tax - Retained on TFR, DL 47/2000",P42000 44251205,Statutory,BS,"Tax - Credit for advance IRPEF/TFR Law 662/96",P42000 44251206,Statutory,BS,"Withholding taxes (on employee revenues in kind) - liability",P42000 44411000,Statutory,BS,"Income tax receivable (advances)",A44400 44411001,Statutory,BS,"Corporate tax receivable (advances) (BR)",A44400 44411002,Statutory,BS,"Social Contribution on Net Profits (CSSL) tax receivable (advances) (BR)",A44400 44412000,Statutory,BS,"Income tax payable",P44400 44412001,Statutory,BS,"Municipal trade tax",P44400 44412002,Statutory,BS,"Corporate tax",P44400 44412003,Statutory,BS,"Social Contribution on Net Profits (CSSL) tax (BR)",P44400 44412004,Statutory,BS,"Income tax payable - withheld abroad",P44400 44412100,Statutory,BS,"Income tax payable - accrual",P44400 44483000,Statutory,BS,"Tax credit - not based on net result",A46710 44483001,Statutory,BS,"Tax credit - based on paid vacation to staff (BR)",A46710 44484000,Statutory,BS,"Tax credit - based on net result",P44400 44551000,Statutory,BS,"VAT to be paid",P44000 44551001,Statutory,BS,"Unpaid VAT Changeover",P44000 44551002,Statutory,BS,"VAT payable - payable balance",P44000 44551003,Statutory,BS,"VAT to be paid - local",P44000 44551004,Statutory,BS,"VAT to be paid - regional",P44000 44551005,Statutory,BS,"VAT to be paid - national",P44000 44551006,Statutory,BS,"VAT to be paid - accrual",P44000 44551100,Statutory,BS,"Foreign VAT to be paid",P44000 44561000,Statutory,BS,"Input VAT - Intra-EU",A44000 44562000,Statutory,BS,"Input VAT on tangible and Intangible Assets",A44570 44562100,Statutory,BS,"Foreign Input VAT on tangible and Intangible Assets",A44570 44566100,Statutory,BS,"Input VAT",A44000 44566101,Statutory,BS,"Input VAT on cashout",A44000 44566102,Statutory,BS,"Changeover input VAT (CN)",A44000 44566104,Statutory,BS,"Input VAT - PIS (BR)",A44000 44566105,Statutory,BS,"Input VAT - COFINS/PIS previous year (BR)",A44000 44566106,Statutory,BS,"Input VAT - 4% (MX)",A44000 44566107,Statutory,BS,"Input VAT - 8% (MX)",A44000 44566108,Statutory,BS,"Input VAT - 16% (MX)",A44000 44566200,Statutory,BS,"Input VAT - Intermediate rate",A44000 44566300,Statutory,BS,"Input VAT - Discounted rate",A44000 44566400,Statutory,BS,"Input VAT - Other rates",A44000 44566500,Statutory,BS,"Input VAT - Foreign VAT",A44000 44567000,Statutory,BS,"VAT to be carried forward",A44000 44567001,Statutory,BS,"VAT deposit",A44000 44567002,Statutory,BS,"VAT receivable - recoverable balance",A44000 44567100,Statutory,BS,"Foreign VAT to be carried forward",A44000 44571000,Statutory,BS,"Output VAT - Intra-EU",P44000 44571100,Statutory,BS,"Output VAT",P44000 44571101,Statutory,BS,"Output VAT on cash in",P44000 44571102,Statutory,BS,"Changeover output VAT (CN)",P44000 44571103,Statutory,BS,"Output VAT - COFINS (BR)",P44000 44571104,Statutory,BS,"Output VAT - PIS (BR)",P44000 44571105,Statutory,BS,"Output VAT - IOF (BR)",P44000 44571106,Statutory,BS,"Output VAT - ICMS (BR)",P44000 44571107,Statutory,BS,"Output VAT - ISS (BR)",P44000 44571108,Statutory,BS,"Output VAT - 4% (MX)",P44000 44571109,Statutory,BS,"Output VAT - 8% (MX)",P44000 44571110,Statutory,BS,"Output VAT - 16% (MX)",P44000 44571200,Statutory,BS,"Output VAT - Intermediate rate",P44000 44571300,Statutory,BS,"Output VAT - Discounted rate",P44000 44571400,Statutory,BS,"Output VAT - Other rates",P44000 44572000,Statutory,BS,"Output VAT on fixed assets disposal",P44560 44574000,Statutory,BS,"Output VAT - Foreign VAT",P44000 44575001,Statutory,BS,"VAT collected split payment",P44000 44579000,Statutory,BS,"VAT to be adjusted",P44000 44583000,Statutory,BS,"Requested VAT reimbursement",A44000 44583001,Statutory,BS,"Requested VAT reimbursement (under validation)",A44000 44583100,Statutory,BS,"Requested foreign VAT reimbursement",A44000 44586000,Statutory,BS,"VAT on purchase invoice not received or credit note to issue",A44000 44586001,Statutory,BS,"VAT on purchase invoice not received or credit note to issue - 4% (MX)",A44000 44586002,Statutory,BS,"VAT on purchase invoice not received or credit note to issue - 8% (MX)",A44000 44586003,Statutory,BS,"VAT on purchase invoice not received or credit note to issue - 16% (MX)",A44000 44587000,Statutory,BS,"VAT on sale invoice to be sent or credit note to receive",P44000 44587001,Statutory,BS,"VAT on sale invoice to be sent or credit note to receive - 4% (MX)",P44000 44587002,Statutory,BS,"VAT on sale invoice to be sent or credit note to receive - 8% (MX)",P44000 44587003,Statutory,BS,"VAT on sale invoice to be sent or credit note to receive - 16% (MX)",P44000 44587004,Statutory,BS,"VAT on sale invoice to be sent or credit note to receive - 6% (MX)",P44000 44711000,Statutory,BS,"Tax based on salaries and wages due to other organisms (except tax administration)",P43000 44711001,Statutory,BS,"Tax based on salaries and wages due to other organisms - Tax Universal Social Charges",P43000 44711002,Statutory,BS,"Tax based on salaries and wages due to other organisms - Tax for the benefit of local authorities",P43000 44712000,Statutory,BS,"Tax based on salaries and wages due to Tax Administration",P43000 44712001,Statutory,BS,"Tax based on salaries and wages due to Foreign Tax Administration",P43000 44720000,Statutory,BS,"Tax on property",P44000 44720001,Statutory,BS,"Tax on property - accrual",P44000 44731000,Statutory,BS,"Asset-based tax - fixed installations - liabilities",P44000 44731001,Statutory,BS,"Asset-based tax - fixed installations - accrual",P44000 44732000,Statutory,BS,"Tax on transport equipments - liabilities",P44000 44732001,Statutory,BS,"Tax on transport equipments - accrual",P44000 44740000,Statutory,BS,"Other tax on intermediary balance",P44000 44740001,Statutory,BS,"Other tax on intermediary balance - accrual",P44000 44750000,Statutory,BS,"Registration and stamp duties - liability",P44000 44760000,Statutory,BS,"Customs duties and other freight taxes - liability",P44000 44760001,Statutory,BS,"Customs duties and other freight taxes - accrual",P44000 44771000,Statutory,BS,"Environmental tax - liability",P44000 44772000,Statutory,BS,"Energy tax - liability",P44000 44780000,Statutory,BS,"Other taxes - liability",P44000 44780001,Statutory,BS,"Other taxes - accrual",P44000 44780002,Statutory,BS,"Other taxes - Financial tax (BR)",P44000 44861011,Statutory,BS,"Other charges to be paid by employer (tax) - Tax for the benefit of Foreign Tax Administration",P43000 44863200,Statutory,BS,"Other tax charges due by employer",P43000 44868000,Statutory,BS,"Tax - Accrual - other charges to be paid",P44000 44870000,Statutory,BS,"Tax - Accrual - other income to be received",A44000 45132000,Statutory,BS,"Current account - Group - intra entity",P45300 45700000,Statutory,BS,"Shareholders - Dividends payable",P45700 46211000,Statutory,BS,"Debts - Receivable - Group - tangible assets disposal",A46210 46212000,Statutory,BS,"Debts - Receivable - Non-Group - tangible assets disposal",A46210 46221000,Statutory,BS,"Debts - Receivable - Group - intangible assets disposal",A46200 46222000,Statutory,BS,"Debts - Receivable - Non-Group - intangible assets disposal",A46200 46231000,Statutory,BS,"Debts - Receivable - Group - financial investments disposal",A46400 46232000,Statutory,BS,"Debts - Receivable - Non-Group - financial investments disposal",A46400 46700200,Statutory,BS,"Factoring - Factor current account",P46700 46711000,Statutory,BS,"Group Correspondents",P46700 46711001,Statutory,BS,"Correspondants Groupe - Débit",P46700 46712000,Statutory,BS,"Correspondents- Domestic - invoice not received",P46700 46713000,Statutory,BS,"Correspondents - Domestic - credits notes to establish",P46700 46714000,Statutory,BS,"Correspondents - Domestic - Invoices to be sent",P46700 46715000,Statutory,BS,"Correspondents - Domestic - credit notes to receive",P46700 46720000,Statutory,BS,"Other debtors",A46700 46721000,Statutory,BS,"Other creditors",P46700 46722000,Statutory,BS,"Other creditors - guarantee deposit",P46700 46861000,Statutory,BS,"Swap accrued interests payable",P46320 46870000,Statutory,BS,"Swap accrued interests receivable",A47320 46872000,Statutory,BS,"Dividends receivable",A46875 46900000,Statutory,BS,"Advances received on assets disposals",P46900 47610000,Statutory,BS,"Unrealized foreign exchange loss asset- decrease of commercial receivables",A47600 47620000,Statutory,BS,"Unrealized foreign exchange loss asset - increase of commercial payables",A47600 47630000,Statutory,BS,"Unrealized foreign exchange loss asset - decrease of financial receivables",A47600 47640000,Statutory,BS,"Unrealized foreign exchange loss asset - increase of financial payables",A47600 47710000,Statutory,BS,"Unrealized foreign exchange loss liabilities - increase of commercial receivables",P47700 47720000,Statutory,BS,"Unrealized foreign exchange loss liabilities - decrease of commercial payables",P47700 47730000,Statutory,BS,"Unrealized foreign exchange loss liabilities - increase of financial receivables",P47700 47740000,Statutory,BS,"Unrealized foreign exchange loss liabilities - decrease of financial payables",P47700 48160000,Statutory,BS,"Bank borrowing issuance costs",A48100 48610000,Statutory,BS,"Prepaid expenses - Group",A48600 48610100,Statutory,BS,"Prepaid expenses - manual - Group",A48600 48620000,Statutory,BS,"Prepaid expenses - Non-Group",A48600 48620100,Statutory,BS,"Prepaid expenses - manual - Non-Group",A48600 48620180,Statutory,BS,"Prepaid expenses - manual - Non-Group - insurance (AU)",A48600 48650000,Statutory,BS,"Prepaid expenses - semi-automatic expenses",A48600 48660000,Statutory,BS,"Prepaid access right related to IFRS 16 lease contract",A48600 48670000,Statutory,BS,"Prepaid rent costs related to IFRS 16 lease contract",A48600 48700000,Statutory,BS,"Deferred income related to an IFRS 16 leased asset",P48720 48700100,Statutory,BS,"Other deferred income",P48720 48710000,Statutory,BS,"Deferred income - Group",P48700 48710100,Statutory,BS,"Deferred income - manual - Group",P48700 48720000,Statutory,BS,"Deferred income - Non-Group",P48700 48720100,Statutory,BS,"Deferred income - manual - Non-Group",P48700 49110000,Statutory,BS,"Impairment of receivables due to doubtful customers",A49160 49120000,Statutory,BS,"Impairment of overdue/non-overdue individualised commercial receivables",A49100 49130000,Statutory,BS,"Impairment of overdue commercial receivables (statistical depreciation - > 30 days and < 60 days)",A49100 49131000,Statutory,BS,"Impairment of overdue commercial receivables (statistical depreciation - > 60 days and < 90 days)",A49100 49132000,Statutory,BS,"Impairment of overdue commercial receivables (statistical depreciation - > 90 days and < 180 days)",A49100 49133000,Statutory,BS,"Impairment of overdue commercial receivables (statistical depreciation - > 180 days and < 360 days)",A49100 49134000,Statutory,BS,"Impairment of overdue commercial receivables (statistical depreciation - > 360 days)",A49100 49140000,Statutory,BS,"Impairment of advances & down payments",A49000 49150000,Statutory,BS,"Impairment of employee receivables",A49200 49510000,Statutory,BS,"Impairment - Group Current accounts",A49510 49550000,Statutory,BS,"Impairment - Current accounts - other shareholders",A49510 49590000,Statutory,BS,"Impairment - Current accounts - Tax relief",A49510 49620000,Statutory,BS,"Impairment - Receivable on assets disposal",A49620 49670000,Statutory,BS,"Impairment - Other debtors",A49700 49680000,Statutory,BS,"Impairment - Correspondents",A49602 51100000,Statutory,BS,"Cheques and bills presented for collection",A51000 51101000,Statutory,BS,"Banking transactions USD - Dollar",A51000 51102000,Statutory,BS,"Banking transactions EUR - Euro",A51000 51103000,Statutory,BS,"Banking transactions AED - Dirham",A51000 51104000,Statutory,BS,"Banking transactions ARS - Argentine Peso",A51000 51105000,Statutory,BS,"Banking transactions AUD - Australia Dollar",A51000 51106000,Statutory,BS,"Banking transactions BGN - Bulgarian Lev",A51000 51107000,Statutory,BS,"Banking transactions BHD - Bahraini Dinar",A51000 51108000,Statutory,BS,"Banking transactions BND - Brunei Dollar",A51000 51109000,Statutory,BS,"Banking transactions BRL - Brazilian real",A51000 51110000,Statutory,BS,"Banking transactions CAD - Canadian Dollar",A51000 51111000,Statutory,BS,"Banking transactions CHF - Swiss Franc",A51000 51112000,Statutory,BS,"Banking transactions CLP - Chilean Peso",A51000 51113000,Statutory,BS,"Banking transactions CNY - Chinese Yuan",A51000 51114000,Statutory,BS,"Banking transactions COP - Colombian Peso",A51000 51115000,Statutory,BS,"Banking transactions CZK - Czech Crown",A51000 51116000,Statutory,BS,"Banking transactions DKK - Danish Crown",A51000 51117000,Statutory,BS,"Banking transactions GBP - Pound Sterling",A51000 51118000,Statutory,BS,"Banking transactions HKD - Hong Kong Dollar",A51000 51119000,Statutory,BS,"Banking transactions HRK - Croatian Kuna",A51000 51120000,Statutory,BS,"Banking transactions HUF - Hungarian Forint",A51000 51121000,Statutory,BS,"Banking transactions IDR - Indonesian Rupee",A51000 51122000,Statutory,BS,"Banking transactions ILS - Israeli Shekel",A51000 51123000,Statutory,BS,"Banking transactions INR - Indian Rupee",A51000 51124000,Statutory,BS,"Banking transactions JPY - Japanese Yen",A51000 51125000,Statutory,BS,"Banking transactions KRW - Korean Won",A51000 51126000,Statutory,BS,"Banking transactions KWD - Kuwaiti Dinar",A51000 51127000,Statutory,BS,"Banking transactions MXN - Mexican Peso",A51000 51128000,Statutory,BS,"Banking transactionsk MYR - Malaysian Ringgit",A51000 51129000,Statutory,BS,"Banking transactions NOK - Novegian Crown",A51000 51130000,Statutory,BS,"Banking transactions NZD - New Zealand Dollar",A51000 51131000,Statutory,BS,"Banking transactions PEN - Peruvian soil",A51000 51132000,Statutory,BS,"Banking transactions PHP - Phillipine Peso",A51000 51133000,Statutory,BS,"Banking transactions PLN - Polish zloty",A51000 51134000,Statutory,BS,"Banking transactions QAR - Qatari Riyal",A51000 51135000,Statutory,BS,"Banking transactions RON - Romanian Leu",A51000 51136000,Statutory,BS,"Banking transactions RSD - Serbian Dinar",A51000 51137000,Statutory,BS,"Banking transactions RUR - Ruble",A51000 51138000,Statutory,BS,"Banking transactions SAR - Saudi Riyal",A51000 51139000,Statutory,BS,"Banking transactions SEK - Swedish Crown",A51000 51140000,Statutory,BS,"Banking transactions SGD - Singaporean Dollar",A51000 51141000,Statutory,BS,"Banking transactions THB - Thai Baht",A51000 51142000,Statutory,BS,"Banking transactions TND - Tunisian Dinar",A51000 51143000,Statutory,BS,"Banking transactions TRY - Turkish Lira",A51000 51144000,Statutory,BS,"Banking transactions TWD - Taiwan Dollar",A51000 51145000,Statutory,BS,"Banking transactions URU - Uruguayan Peso",A51000 51146000,Statutory,BS,"Banking transactions VEN - Venezuelan Bolivar",A51000 51147000,Statutory,BS,"Banking transactions VND - Vietnamese Dong",A51000 51148000,Statutory,BS,"Banking transactions XOF - CFA Franc",A51000 51149000,Statutory,BS,"Banking transactions XPF - CFP Franc",A51000 51150000,Statutory,BS,"Banking transactions ZAR - South African Rand",A51000 51810000,Statutory,BS,"Accrued interests payable",P51980 51880000,Statutory,BS,"Accrued interests receivable",A51800 52000000,Statutory,BS,"Treasury instruments",A50100 52000001,Statutory,BS,"NQDC Company Owned Investments",A50100 53000000,Statutory,BS,"Petty Cash",A51000 53100000,Statutory,BS,"Prepaid cards",A51000 58000000,Statutory,BS,"Internal transfers",A51000 58000100,Statutory,BS,"Transfer account Factoring (cash received from CGA)",A51000 58100000,Statutory,BS,"Internal transfers - Netting",A51000 60000000,IFRS,PL,"Derivative - Changes in fair value (loss)",R60205 60100000,Statutory,PL,"Purchases - Stored - Raw materials and furnitures",R60100 60221100,Statutory,PL,"Purchases - Stored - fuel",R60210 60223100,Statutory,PL,"Purchases - Stored - Spare parts",R60100 60223200,Statutory,PL,"Purchases - Stored - Lubrificants",R60100 60224000,Statutory,PL,"Purchases - Stored - other consumables",R60100 60310000,Statutory,PL,"Inventory changes - Raw materials and furnitures",R60310 60320100,Statutory,PL,"Inventory changes - Fuel",R60210 60320200,Statutory,PL,"Inventory changes - Lubricants",R60310 60320300,Statutory,PL,"Inventory changes - Spare parts",R60310 60320400,Statutory,PL,"Inventory changes - Other consummables",R60310 60370000,Statutory,PL,"Inventory changes - Goods",R60310 60400000,Statutory,PL,"Projects studies & assessment including in operating cycle",R60850 60610100,Statutory,PL,"Purchases - Non-storable - water",R60220 60610200,Statutory,PL,"Purchases - Non-storable - Energy - Buildings electricity",R60220 60610500,Statutory,PL,"Purchases - Non-storable - Energy - Gas",R60220 60610600,Statutory,PL,"Purchases - Non-storable - gas for operating equipment",R60210 60610700,Statutory,PL,"Purchases - Non-storable - vehicle fuel",R60210 60610800,Statutory,PL,"Purchases - Not stockable - Electric traction energy",R60200 60610900,Statutory,PL,"Purchases - Not stockable - Energy outside traction",R60220 60620000,Statutory,PL,"Purchases - not stockable - small operating equipment",R60100 60620001,Statutory,PL,"Purchases - not stockable - low unit assets",R60100 60630000,Statutory,PL,"Purchases - Not stockable - Security clothing",R64800 60631000,Statutory,PL,"Purchases - not stockable - small equipment and supplies",R60100 60640100,Statutory,PL,"Purchases - Non-storable - Office supplies",R60100 60640200,Statutory,PL,"Purchases - Non-storable - IT supplies",R60100 60640300,Statutory,PL,"Purchases - Non-storable - Cleaning products",R60100 60650100,Statutory,PL,"Purchases - Non-storable - Labels and preprinted docs",R60100 60650200,Statutory,PL,"Purchases - Non-storable - Packaging",R60100 60650300,Statutory,PL,"Purchases - Non-storable - Pallets",R60100 60650400,Statutory,PL,"Purchases - Non-storable - Lubricants",R60100 60650500,Statutory,PL,"Purchases - Not stockable - Tires",R60100 60650600,Statutory,PL,"Purchases - Not stockable - Tires (tire procedure)",R60100 60650700,Statutory,PL,"Purchase -Not stockable -spare parts",R60100 60710000,Statutory,PL,"Purchase of goods for resale - other",R60100 60740000,Statutory,PL,"Purchase of goods for resale - Pallets for resale",R60100 60800000,Statutory,PL,"Purchase related expenses",R60100 60810000,Statutory,PL,"Stopover agreements expenses",R61150 60910000,Statutory,PL,"Discounts received on stored and un-storable purchases",R60100 60910001,Statutory,PL,"Discounts received - reimbursement of tax on energy products",R60250 61110100,Statutory,PL,"Subcontracting – Trucks",R61015 61110200,Statutory,PL,"Subcontracting – Road Transport / Delivery services",R61015 61110500,Statutory,PL,"Subcontracting – Logistic services",R61015 61110600,Statutory,PL,"Subcontracting – Tractors",R61015 61110800,Statutory,PL,"Subcontracting – Customs clearance services and other duties",R61015 61110801,Statutory,PL,"Subcontracting – Customs clearance services and other duties - accrual",R61015 61110900,Statutory,PL,"Subcontracting – Other transport",R61015 61110901,Statutory,PL,"Subcontracting – Other transport - accrual",R61015 61110902,Statutory,PL,"Subcontracting – Other transport - not deductible",R61015 61111000,Statutory,PL,"Subcontracting – Waste / reverse",R61015 61114000,Statutory,PL,"Subcontracting – IT professionnal services",R62821 61117000,Statutory,PL,"Subcontracting - Porterage Costs (facchinaggio)",R61015 61120000,Statutory,PL,"Subcontracting – Others",R61015 61120001,Statutory,PL,"Subcontracting – Others - accrual",R61015 61121000,Statutory,PL,"Subcontracting – Duties",R61015 61121080,Statutory,PL,"Subcontracting – Duties - accrual",R61015 61220100,Statutory,PL,"Finance leases with a bargain purchase option - buildings",R61220 61220200,Statutory,PL,"Finance leases with a bargain purchase option – Transport equipment",R61220 61220300,Statutory,PL,"Finance leases with a bargain purchase option – administrative equipment",R61220 61220400,Statutory,PL,"Finance leases with a bargain purchase option – IT equipment",R61220 61220500,Statutory,PL,"Finance leases with a bargain purchase option – handling and logistic equipement",R61220 61300100,Statutory,PL,"Real Estate costs - in the scope",R61310 61300101,Statutory,PL,"Real Estate costs - company appartment - in the scope",R61310 61300102,Statutory,PL,"Real Estate costs - office - in the scope",R61310 61300180,Statutory,PL,"Real Estate costs - rebilled",R61310 61300200,Statutory,PL,"Operating transport equipment rent costs - in the scope",R61305 61300300,Statutory,PL,"Non operating transport rent costs - in the scope",R61325 61300400,Statutory,PL,"Handling & Logistic equipment rent costs (Forklift, rack…) - in the scope",R61325 61300401,Statutory,PL,"Operational equipement - non movable - rent costs (Forklift, rack…) - in the scope",R61325 61300500,Statutory,PL,"Other operating materials and equipments rent costs (Security cameras, dumpster - excluding IT equipment) - in the scope",R61325 61300600,Statutory,PL,"IT equipment rent costs - in the scope",R61325 61300700,Statutory,PL,"Administrative equipements rent costs excluding IT (ie. copy machine) - in the scope",R61325 61300800,Statutory,PL,"Rail equipment rent costs - in the scope",R61300 61300900,Statutory,PL,"Finance leases - rent costs (transition period account)",R61325 61301000,Statutory,PL,"Toll expenses Rail",R61120 61301700,Statutory,PL,"Access right straigh lining related to IFRS 16 lease contracts - Real estate lease",R61390 61301800,Statutory,PL,"Rent free period and other advantages granted by the lessor straigh lining related to IFRS 16 lease contracts - Real estate lease",R61390 61305000,Statutory,PL,"Variable rent costs (ex. Additional kilometers) - out of scope",R61330 61305100,Statutory,PL,"Real estate rent costs (Short term contracts, …) - out of scope",R61330 61305101,Statutory,PL,"Real Estate costs - company appartment - out of scope",R61330 61305102,Statutory,PL,"Real Estate costs - office - out of scope",R61330 61305200,Statutory,PL,"Operating transport equipments rent costs - out of scope",R61330 61305300,Statutory,PL,"Non operating transport equipment rent expenses (Short term contracts) - out of scope",R61330 61305400,Statutory,PL,"Handling & Logistics equipment rent costs (Forklift, rack…) - out of scope",R61330 61305401,Statutory,PL,"Operational equipement - non movable - rent costs (Forklift, rack…) - out of scope",R61330 61305500,Statutory,PL,"Other operating materials and equipments rent costs (Security cameras, dumpster - excluding IT) - out of scope",R61330 61305600,Statutory,PL,"IT equipment rent costs - out of scope",R61330 61305700,Statutory,PL,"Phone equipment rent costs - out of scope",R61330 61305800,Statutory,PL,"Small operating materials rent costs (Geo-tracking machines…) - out of scope",R61330 61305900,Statutory,PL,"Non operating equipements (administrative) rent costs - (coffee machine, water fountain…) - out of scope",R61330 61306000,Statutory,PL,"Rail equipment rent costs - out of scope",R61330 61307000,Statutory,PL,"Tires rent costs (miles based) - out of scope",R61330 61400100,Statutory,PL,"Occupancy costs",R61440 61400101,Statutory,PL,"Occupancy costs - non operational",R61440 61400200,Statutory,PL,"Occupancy costs - tax rebilled by the lessor",R61440 61525000,Statutory,PL,"Maintenance and repairs - Buildings and lands",R60850 61525001,Statutory,PL,"Maintenance and repairs - Buildings and lands - Office",R60850 61550200,Statutory,PL,"Maintenance and repairs - Other transport equipment (trailers, containers, tyre, spare parts…)",R61500 61550300,Statutory,PL,"Maintenance and repairs - Transport equipment",R61500 61550301,Statutory,PL,"Maintenance and repairs - Transport equipment - company cars",R61500 61550302,Statutory,PL,"Maintenance and repairs - commercial vehicles (partially deductible)",R60850 61550400,Statutory,PL,"Maintenance and repairs - Computer hardware equipment",R62821 61550500,Statutory,PL,"Maintenance and repairs - Software",R62821 61550600,Statutory,PL,"Maintenance and repairs - Office equipment",R60850 61550700,Statutory,PL,"Maintenance and repairs - Rail transport equipment",R61515 61550800,Statutory,PL,"Maintenance and repairs - operational technical installations",R60850 61550900,Statutory,PL,"Maintenance and repairs - other non operational equipments",R60850 61551000,Statutory,PL,"Maintenance and repairs - operational tools and logistic equipments",R61500 61551100,Statutory,PL,"Cleaning costs - transport equipment",R61500 61552000,Statutory,PL,"Cleaning costs - transport equipment",R61500 61553000,Statutory,PL,"Cleaning costs - warehouse",R60850 61610100,Statutory,PL,"Insurance premiums - comprehensive insurance",R61600 61610200,Statutory,PL,"Insurance premiums - Building",R61600 61610300,Statutory,PL,"Insurance premiums - Operational risks",R61600 61620100,Statutory,PL,"Insurance premiums - Civil liability insurance",R61600 61620101,Statutory,PL,"Insurance premiums - Civil liability insurance for employees",R61600 61620102,Statutory,PL,"Insurance premiums - Civil liability insurance company manager",R61600 61620103,Statutory,PL,"Insurance premiums - Civil liability insurance - group/collective accident",R61600 61630100,Statutory,PL,"Insurance premiums - Operating vehicles",R61600 61630101,Statutory,PL,"Insurance premiums - Operating vehicles - drivers",R61600 61632000,Statutory,PL,"Insurance premiums - Other vehicles (company cars, passenger cars, etc.)",R61600 61640100,Statutory,PL,"Insurance premiums - Other equipments (excluding transport equipment)",R61600 61650100,Statutory,PL,"Insurance premiums - credit insurance",R61600 61660100,Statutory,PL,"Insurance premiums - Losses and damages",R61600 61670100,Statutory,PL,"Insurance premiums - Goods in transit",R61600 61671000,Statutory,PL,"Self insurer - Litigations, losses and damages costs",R62800 61673000,Statutory,PL,"Self insurer - transport equipmemt",R61600 61674000,Statutory,PL,"Self insurer - goods in transit",R61600 61678000,Statutory,PL,"Self insurer -other",R61600 61680100,Statutory,PL,"Other Insurances",R61600 61810100,Statutory,PL,"Miscellaneous expenses - General and technical documentation/ subscription",R62800 61850100,Statutory,PL,"Seminar and conference costs",R62800 61910100,Statutory,PL,"Discounts on external services",R62800 62110100,Statutory,PL,"Temporary staff costs",R62150 62110180,Statutory,PL,"Contract staff fr. third party",R62150 62140100,Statutory,PL,"Seconded staff costs",R64600 62140180,Statutory,PL,"Seconded staff costs - rebilled",R64600 62200000,Statutory,PL,"Direct costs paid to initiate IFRS 16 contract",R62200 62210100,Statutory,PL,"Commissions and brokerage fees on sales and purchases",R62283 62260100,Statutory,PL,"Legal consulting fees",R62200 62260200,Statutory,PL,"Audit fees",R62200 62260300,Statutory,PL,"Recruiting and payroll fees",R62200 62260400,Statutory,PL,"Strategy, organisation and consulting fees",R62200 62260500,Statutory,PL,"Other fees",R62200 62260580,Statutory,PL,"Other fees - rebilled",R62200 62260600,Statutory,PL,"IT contractor fee",R62821 62260700,Statutory,PL,"Training, coaching and outplacement fees",R60340 62260800,Statutory,PL,"Fees - survey/ financial investigation",R62200 62260900,Statutory,PL,"Tax consulting fees",R62200 62261000,Statutory,PL,"Fees - Insurance",R62200 62261100,Statutory,PL,"Fees - Tax review (part of statutory audit)",R62200 62261200,Statutory,PL,"Fees - Accounting advisory & Outscourced book keeping services",R62200 62270000,Statutory,PL,"Legal and litigation fees",R62283 62310100,Statutory,PL,"Advertising, publications, public relations - Announcements and advertisements, Publications, Catalogues and printed material",R62300 62330100,Statutory,PL,"Advertising, publications, public relations - Exhibitions",R62300 62340100,Statutory,PL,"Advertising, publications, public relations - Gifts to customers (deductible)",R62300 62340200,Statutory,PL,"Advertising, publications, public relations - Gifts to customers (not deductible)",R62300 62340201,Statutory,PL,"Advertising, publications, public relations - Gifts to customers (not deductible - national)",R62300 62340202,Statutory,PL,"Advertising, publications, public relations - Gifts to customers (not deductible - international)",R62300 62380100,Statutory,PL,"Advertising, publications, public relations - Grants & Donations",R62300 62380300,Statutory,PL,"Advertising, publications, public relations - Sponsoring",R62300 62411000,Statutory,PL,"Freight on purchase and sales",R62800 62470100,Statutory,PL,"Employee transportation",R62800 62480100,Statutory,PL,"Miscellaneous transportation costs",R62800 62481000,Statutory,PL,"Waste removal",R62800 62510100,Statutory,PL,"Cost of travel for drivers",R62500 62510200,Statutory,PL,"Cost of travel for internal staff - Taxi, toll and parking",R62500 62510201,Statutory,PL,"Cost of travel for internal staff (Non deductable)",R62500 62510202,Statutory,PL,"Cost of travel for internal staff - Fixed amount reimbursment",R62500 62510300,Statutory,PL,"Cost of travel for internal staff - Kilometric allowance",R62500 62510400,Statutory,PL,"Cost of travel for internal staff - Relocation costs",R62500 62510500,Statutory,PL,"Cost of travel for internal staff - airplane, train",R62500 62510600,Statutory,PL,"Cost of travel for internal staff - Accomodation costs (hotel…)",R62500 62510700,Statutory,PL,"Cost of travel for internal staff - Catering expenses",R62500 62510800,Statutory,PL,"Cost of travel for internal staff - overseas",R62500 62510900,Statutory,PL,"Cost of travel for internal staff - domestic",R62500 62510980,Statutory,PL,"Cost of travel for internal staff - rebilled part",R62500 62560200,Statutory,PL,"Costs related to entertainments and representations",R62500 62560201,Statutory,PL,"Costs related to entertainments and representations (not deductible)",R62500 62560202,Statutory,PL,"reception expenses submitted to wage taxes",R62500 62560203,Statutory,PL,"Reception expnses not submitted to wage taxes",R62500 62560204,Statutory,PL,"Reception expenses third party deductible",R62500 62600100,Statutory,PL,"Postage - Telecommunication costs (fix and mobile)",R62620 62600101,Statutory,PL,"Postage - Telecommunication costs (fix and mobile) - not deductible",R62620 62600200,Statutory,PL,"IT networks costs",R62821 62600300,Statutory,PL,"Telex & fax costs",R62620 62600400,Statutory,PL,"Postage & courier costs",R62620 62600500,Statutory,PL,"Freight Transportation Platforms",R61100 62600600,Statutory,PL,"On-board computer subscription costs",R62620 62781000,Statutory,PL,"Factoring commissions",R62700 62782000,Statutory,PL,"Netting fines",R62700 62788000,Statutory,PL,"Bank charges",R62700 62788100,Statutory,PL,"Bank charges - Guarantees",R62700 62810100,Statutory,PL,"Other expenses - Miscellaneous contributions",R62800 62820100,Statutory,PL,"Other expenses - Road tolls trucks",R61100 62820101,Statutory,PL,"Other expenses - Road tolls trucks - non deductible",R61100 62820200,Statutory,PL,"Other expenses - Ferries and tunnels tolls",R61120 62830100,Statutory,PL,"Building - Security personnel and services costs",R62800 62840100,Statutory,PL,"Building - Cleaning costs",R61440 62840200,Statutory,PL,"Treatment of scrap material",R62800 62850000,Statutory,PL,"Internal IT invoicing - charges",R62821 62850080,Statutory,PL,"Internal IT reinvoicing - rebilled part",R62821 62860000,Statutory,PL,"Shared services center fees (excluding IT fees) - intra/inter Region/Lob",R62800 62870000,Statutory,PL,"Tank inside cleaning costs",R62800 62880000,Statutory,PL,"Personnel recruitment costs",R62800 62880100,Statutory,PL,"Other expenses - Others",R62800 62880101,Statutory,PL,"Other expenses - Others - not deductible",R62800 62880103,Statutory,PL,"Unexpected costs related to previous years",R62800 62880180,Statutory,PL,"Other expenses - rebilled part",R62800 62880200,Statutory,PL,"Canteen costs / Compensation for lunch",R62800 62880300,Statutory,PL,"Other expenses - other subscription costs",R62800 62880400,Statutory,PL,"Start-up costs",R62800 62881000,Statutory,PL,"Integration costs related to investments - Other external expenses",R62845 62890000,Statutory,PL,"Allocation related to non-personal costs",R62800 62910100,Statutory,PL,"Discounts received - Other external services",R62800 62910200,Statutory,PL,"Discounts received - temporary workers agency",R62150 63110000,Statutory,PL,"Other taxes based on salaries and wages",R63110 63110001,Statutory,PL,"Other taxes based on salaries and wages - Apprenticeship tax",R63110 63110002,Statutory,PL,"Other taxes based on salaries ans wages - Vocational training",R63110 63110003,Statutory,PL,"Other taxes based on salaries and wages - Building & Construction taxes",R63110 63110004,Statutory,PL,"Other taxes based on salaries and wages - Fringe benefits",R63110 63120000,Statutory,PL,"Taxes based on salaries and wages",R63100 63180000,Statutory,PL,"Fiscal charges on salaries",R63110 63180001,Statutory,PL,"Tax contributions on provisions for paid vacations",R63110 63180002,Statutory,PL,"Provision for tax contributions on accrued additional month of salaries",R63110 63180003,Statutory,PL,"Tax contributions on provision for salaries to be paid",R63110 63180004,Statutory,PL,"Tax contributions on provision for bonus to be paid",R63110 63210000,Statutory,PL,"Property tax - Real-estate",R63720 63210100,Statutory,PL,"CFE (Corporate Land Contribution) - France only",R63212 63220000,Statutory,PL,"Asset-based tax - fixed installations",R63720 63230000,Statutory,PL,"Tax on transport equipments",R63700 63310000,Statutory,PL,"Participation of the employer to public transport",R63110 63320000,Statutory,PL,"Contribution sociale de solidarité à la charge des sociétés",R63110 63410000,Statutory,PL,"Other tax on intermediary balance to be paid",R63210 63410100,Statutory,PL,"Other tax on intermediary balance to be paid",R63700 63420000,Statutory,PL,"Taxes assessed on revenue",R63705 63500000,Statutory,PL,"Registration and stamp duty",R63700 63500001,Statutory,PL,"Tax stamps for purchase invoices - VAT exempt",R63700 63600000,Statutory,PL,"Customs duties and other freight taxes",R63700 63710000,Statutory,PL,"Environmental tax",R63700 63720000,Statutory,PL,"Energy tax",R63700 63800000,Statutory,PL,"Other taxes",R63700 63800001,Statutory,PL,"Other taxes - PIS (BR)",R63700 63800002,Statutory,PL,"Other taxes - COFINS (BR)",R63700 63800003,Statutory,PL,"Other taxes - ISS (BR)",R63700 63800005,Statutory,PL,"Other taxes - city tax",R63700 63800006,Statutory,PL,"Other taxes - City Construction Tax (CN)",R63700 63800007,Statutory,PL,"Other taxes - Tax on publicity expenses",R63700 63800008,Statutory,PL,"Other taxes - tax on commercial chamber and other trade associations subscription ",R63700 63800009,Statutory,PL,"Other taxes not deductible",R63700 63800010,Statutory,PL,"Other taxes - ICMS (BR)",R63700 63800011,Statutory,PL,"Other taxes - VAT not deductible",R63700 63810100,Statutory,PL,"Withholding taxes on salaries and wages",R63100 63810200,Statutory,PL,"Withholding taxes (excluding withholding taxes on salaries and wages)",R63700 64000200,Statutory,PL,"Transfer of employee benefits",R64006 64111000,Statutory,PL,"Wages and salaries",R64100 64111001,Statutory,PL,"Wages and salaries - mini-jobs (DE)",R64100 64111002,Statutory,PL,"Wages and salaries - termination payment",R64100 64111003,Statutory,PL,"Wages and salaries - sick leave",R64100 64111004,Statutory,PL,"Wages and salaries - employer contribution employee's transport",R64100 64111005,Statutory,PL,"Wages and salaries - employer contribution to educational costs",R64100 64111006,Statutory,PL,"Wages and salaries - hourly",R64100 64112000,Statutory,PL,"Wages and salaries - Expartriates",R64100 64113000,Statutory,PL,"Wages and salaries - Not taxable",R64100 64113001,Statutory,PL,"Wages and salaries - personnal selection budget (NL)",R64100 64121000,Statutory,PL,"Paid vacations",R64100 64121001,Statutory,PL,"Annual leave loading",R64100 64121002,Statutory,PL,"Paid vacations - hourly",R64100 64131000,Statutory,PL,"Additionnal months of salaries",R64100 64131001,Statutory,PL,"Additionnal months of salaries 1",R64100 64131002,Statutory,PL,"Additionnal months of salaries 2",R64100 64132000,Statutory,PL,"Overtime and extra months",R64100 64133000,Statutory,PL,"Shift Allowances",R64100 64133001,Statutory,PL,"Shift Allowances - non taxable",R64100 64134000,Statutory,PL,"Incentive compensations paid",R64100 64134001,Statutory,PL,"Incentive compensations paid - hourly",R64100 64134100,Statutory,PL,"Commercial bonuses paid",R64100 64135000,Statutory,PL,"Bonuses paid (not based on KPIs or annual objectives)",R64100 64136000,Statutory,PL,"Seniority gratifications",R64100 64137000,Statutory,PL,"Miscellaneous benefits",R64100 64141000,Statutory,PL,"End of contract bonus paid - Short term contracts",R64100 64141100,Statutory,PL,"Traineeship allowance",R64100 64142000,Statutory,PL,"End of contract bonus paid (incl. severance and termination benefits)",R64100 64142001,Statutory,PL,"End of contract bonus paid (incl. severance and termination benefits) - non-taxable",R64100 64143000,Statutory,PL,"Retirement benefits",R64100 64143001,Statutory,PL,"Retirement benefits - non taxable",R64100 64144000,Statutory,PL,"Other allowance, compensations or indemnities",R64100 64144001,Statutory,PL,"Other allowance, compensations or indemnities non taxable",R64100 64144002,Statutory,PL,"Other allowance, compensations or indemnities - fuel coupons",R64100 64144003,Statutory,PL,"Other allowance, compensations or indemnities - meal coupons bonus",R64100 64145000,Statutory,PL,"Benefits in kind / fringe benefits",R64100 64145001,Statutory,PL,"Benefits in kind / fringe benefits - Company Pensions",R64100 64145002,Statutory,PL,"Fringe Benefit - Rental (CN)",R64100 64145003,Statutory,PL,"Fringe Benefit - Meal (CN)",R64100 64145004,Statutory,PL,"Fringe Benefit - Transportation (CN)",R64100 64145005,Statutory,PL,"Fringe Benefit - Telephone (CN)",R64100 64145006,Statutory,PL,"Fringe Benefit - Expatriate (CN)",R64100 64145100,Statutory,PL,"Benefits in kind / fringe benefits - non-taxable",R64100 64146000,Statutory,PL,"Employee benefits, internal transfer",R64100 64160000,Statutory,PL,"Workforce Grants",R64100 64190000,Statutory,PL,"Allocation related to personal costs",R64100 64310000,Statutory,PL,"Provision for paid vacations",R64100 64311000,Statutory,PL,"Provision for holidays bonus paid",R64100 64320000,Statutory,PL,"Provision for accrued remuneration",R64100 64330000,Statutory,PL,"Provision for severance and termination benefits",R64100 64340000,Statutory,PL,"Other staff provisions",R64100 64350000,Statutory,PL,"Provision for accrued additionnal month of salaries",R64100 64350001,Statutory,PL,"Provision for accrued additionnal month of salaries 1",R64100 64360000,Statutory,PL,"Provision for accrued allowances/bonus",R64100 64360001,Statutory,PL,"Provision for accrued allowances/bonus - Boni CSG Germany",R64100 64360002,Statutory,PL,"Provision for accrued allowances/bonus - Incentive compensation",R64100 64370000,Statutory,PL,"Provision for salaries to be paid",R64100 64370001,Statutory,PL,"Provision for salaries to be paid - TFR Italy",R64100 64511000,Statutory,PL,"Social security costs",R64500 64511001,Statutory,PL,"Social Security costs - Italy Enasarco",R64500 64511002,Statutory,PL,"Social Security costs - Italy contributions",R64500 64511003,Statutory,PL,"Social Security costs - Industrial accident",R64500 64511004,Statutory,PL,"Social Security costs - part time wages",R64500 64511005,Statutory,PL,"Social Security costs - sick pay advanced",R64500 64511006,Statutory,PL,"Social Security costs - Overtime",R64500 64511007,Statutory,PL,"Social security contribution costs - social fees (FR)",R64500 64511008,Statutory,PL,"Social security contribution costs - reduction of social contribution (FR)",R64500 64511009,Statutory,PL,"Social security contribution costs - short contract",R64500 64511010,Statutory,PL,"Social security contribution costs - contribution to accident and disability",R64500 64511011,Statutory,PL,"Social security contribution costs - real estate contribution - Infonavit (MX)",R64500 64511012,Statutory,PL,"Social security contribution costs - retirement contribution (MX)",R64500 64511013,Statutory,PL,"Social security contribution costs",R64500 64511014,Statutory,PL,"Social security costs - hourly",R64500 64511015,Statutory,PL,"Social security costs - suspens account",R64500 64512000,Statutory,PL,"Social Security costs - expatriates",R64500 64513000,Statutory,PL,"Health insurance fund costs",R64500 64513001,Statutory,PL,"Health insurance fund contribution costs - executives",R64500 64514000,Statutory,PL,"Health insurance fund costs - expatriates",R64500 64515000,Statutory,PL,"Health insurance additional fund costs (death/disability)",R64500 64516000,Statutory,PL,"Health insurance additional fund costs (death/disability) - expatriates",R64500 64517000,Statutory,PL,"Pension fund costs",R64500 64517001,Statutory,PL,"Contributions Social Sécurity - Pensions Executive",R64500 64517002,Statutory,PL,"Pension insurance premiums",R64500 64517003,Statutory,PL,"Pension insurance premiums - reduction of premium",R64500 64517004,Statutory,PL,"Pension insurance premiums - manual part",R64500 64518000,Statutory,PL,"Pension fund costs - expatriates",R64500 64519000,Statutory,PL,"Unemployement costs",R64500 64519001,Statutory,PL,"Unemployement costs - hourly",R64500 64521000,Statutory,PL,"Unemployement costs - expatriates",R64500 64522000,Statutory,PL,"Social contributions on provisions for paid vacations",R64500 64522001,Statutory,PL,"Social contributions on provision for paid vacations",R64500 64523000,Statutory,PL,"Social contributions on provisions for accrued remuneration",R64500 64524000,Statutory,PL,"Social contributions on other provisions",R64500 64524001,Statutory,PL,"Social contributions on other provisions - family allowance",R64500 64524002,Statutory,PL,"Social contributions on other provisions - Fillon",R64500 64525000,Statutory,PL,"Social contributions on provisions for accrued additionnal month of salaries",R64500 64526000,Statutory,PL,"Social contributions on provisions for accrued allowances/bonus",R64500 64526001,Statutory,PL,"Social contributions on provisions for accrued allowances/bonus - Boni CSG Germany",R64500 64527000,Statutory,PL,"Social contributions on provisions for salaries t obe paid",R64500 64530100,Statutory,PL,"Medical expenses (US specific)",R64500 64530101,Statutory,PL,"Medical expenses (US specific) - hourly",R64500 64530200,Statutory,PL,"Statutory accident insurance (US specific)",R64500 64530201,Statutory,PL,"Statutory accident insurance (US specific) - hourly",R64500 64530300,Statutory,PL,"Health benefits expenses (US specific)",R64500 64530301,Statutory,PL,"Health benefits expenses (US specific) - hourly",R64500 64530400,Statutory,PL,"Contribution to life insurance fund ",R64500 64530500,Statutory,PL,"Contribution to unemployment fund ",R64500 64530700,Statutory,PL,"Retirement plan - Defined contribution Plan (401 K)",R64500 64580000,Statutory,PL,"Other social contributions",R64500 64580001,Statutory,PL,"Other social contributions - hourly",R64500 64710000,Statutory,PL,"Direct allowances",R64800 64710001,Statutory,PL,"Direct allowances - Healt insurance (death/disability)",R64800 64720000,Statutory,PL,"Employer contribution to Work Council",R64800 64720001,Statutory,PL,"Employer contribution to CCE",R64800 64740000,Statutory,PL,"Employer contribution to other staff benefits and social welfare",R64800 64750000,Statutory,PL,"Employer contribution to occupational health, pharmacy",R64800 64760000,Statutory,PL,"Employer contribution to canteen & luncheon vouchers",R64800 64770000,Statutory,PL,"Pension - Payment to assets plan",R64800 64810000,Statutory,PL,"Long-service awards (jubilee) costs",R64800 64820000,Statutory,PL,"Incentive plan costs",R69100 64830000,Statutory,PL,"Other staff costs",R64800 64831000,Statutory,PL,"Other staff costs - non taxable",R64800 64840000,Statutory,PL,"Swag to reward employees",R64800 64881000,Statutory,PL,"Integration costs related to investments - staff expenses",R64845 65000000,Statutory,PL,"Trademark fees",R65100 65010000,Statutory,PL,"License fees software",R62821 65020000,Statutory,PL,"Other royalties, and licence fees",R65100 65030000,Statutory,PL,"management lease contract costs",R65100 65111000,Statutory,PL,"Group management fees - costs",R65200 65112000,Statutory,PL,"Region/LoB management fees",R65200 65310000,Statutory,PL,"Attendance fees",R62800 65400000,Statutory,PL,"Bad debt write-offs",R65400 65400001,Statutory,PL,"Bad debt write-offs - tax free",R65400 65500000,Statutory,PL,"Share of joint venture losses",R65500 65610000,Statutory,PL,"Realized - Foreign exchange losses- commercial accounts",R66610 65620000,Statutory,PL,"Unrealized - Foreign exchange losses - commercial accounts",R66610 65810000,Statutory,PL,"NBV of recurring disposals - transport equipment",R65560 65810100,Statutory,PL,"NBV of recurring disposals - material handling equipment",R65560 65820000,Statutory,PL,"Other operating expenses",R65000 65830000,Statutory,PL,"Settlement differences - charge",R65000 65840000,Statutory,PL,"Unrecoverable VAT",R62800 66116000,Statutory,PL,"Interest costs on bank borrowings and similar debts",R66100 66116100,Statutory,PL,"Overdraft costs",R66100 66116200,Statutory,PL,"Interest costs on employee profit sharing plan",R66820 66116300,Statutory,PL,"Interest costs on intercompany borrowings",R66100 66116400,Statutory,PL,"Interest on debts from subsidiaries and associates",R66100 66116500,Statutory,PL,"Interest costs on current accounts",R66100 66116600,Statutory,PL,"Cash Pooling interests",R66100 66116700,Statutory,PL,"Interest on loans and debts on finance lease (transition period account)",R66140 66180000,Statutory,PL,"Interests on commercial debt",R66820 66410000,Statutory,PL,"Losses due to granted financial debt waivers",R67840 66420000,Statutory,PL,"Financial cost of benefits granted to employees",R66400 66500000,Statutory,PL,"Discounts granted",R66820 66605000,Statutory,PL,"Loss on derivative exercise (e.g. forward sale/purchase)",R66200 66610000,Statutory,PL,"Realized - Foreign exchange losses - Financial operations",R66100 66620000,Statutory,PL,"Unrealized - Foreign exchange losses - Financial operations",R66200 66810000,Statutory,PL,"Merger costs",R66850 66820000,Statutory,PL,"Other fiancial expenses",R66820 66820001,Statutory,PL,"Other fiancial expenses - not deductible",R66820 66820002,Statutory,PL,"Financial tax on financial services - IOF (BR)",R66820 66820003,Statutory,PL,"Financial cost of benefits granted to employees - Defined contribution Plan (NQDC)",R66820 66830000,Statutory,PL,"Factor interests",R66820 66840000,Statutory,PL,"Financial instrument - Change in fair value (losse)",R66200 67110000,Statutory,PL,"Tax / legal penalties and fines",R67800 67110001,Statutory,PL,"Tax Interest Expense",R67800 67120000,Statutory,PL,"Granted commercial debt waivers",R65400 67130000,Statutory,PL,"Market penalties",R67800 67170000,Statutory,PL,"Tax adjustments (excl. Income tax)",R63700 67180000,Statutory,PL,"Other non-recurring expenses from transactions",R67800 67181000,Statutory,PL,"Damages paid",R67800 67182100,Statutory,PL,"Non-recurring expenses on restructuring plan - staff costs",R67841 67182200,Statutory,PL,"Non-recurring expenses on restructuring plan - other costs",R67843 67183000,Statutory,PL,"Integration costs",R67845 67518000,Statutory,PL,"NBV - Intangible assets",R67510 67518100,Statutory,PL,"NBV - Technical losses on merger",R67510 67518200,Statutory,PL,"NBV - Software",R67510 67521000,Statutory,PL,"NBV - Transport equipments",R67530 67521100,Statutory,PL,"NBV - Lands and Improvements",R67520 67521300,Statutory,PL,"NBV - Buildings",R67520 67521500,Statutory,PL,"NBV - Operating equipment",R67520 67521700,Statutory,PL,"NBV - railway equipment",R67530 67522000,Statutory,PL,"NBV - Other tangible assets",R67520 67522100,Statutory,PL,"NBV -Hardware",R67520 67560000,Statutory,PL,"NBV - non consolidated securities sold",R67560 67561000,Statutory,PL,"NBV - consolidated securities sold",R67560 68101000,Statutory,PL,"Amortization expenses - Start-up expenses / Initial costs",R68111 68103000,Statutory,PL,"Amortization expenses - Research and development costs",R68111 68105200,Statutory,PL,"Amortization expenses - Other patents, concessions and similar rights",R68111 68106000,Statutory,PL,"Amortization expenses - Leasing rights",R68111 68107000,Statutory,PL,"Amortization expenses - Business goodwill",R68111 68108000,Statutory,PL,"Amortization expense - Other intangible assets",R68111 68108100,Statutory,PL,"Amortization expenses - Technical losses on merger allocated to intangible fixed assets (except purchased goodwill))",R68111 68108200,Statutory,PL,"Amortization expenses - Technical losses on merger allocated to purchased goodwill",R68111 68111000,Statutory,PL,"Amortization expense - Software",R68111 68111100,Statutory,PL,"Amortization expenses - Land and land improvements - freehold",R68112 68112000,Statutory,PL,"Amortization expenses - Land improvements - non-freehold",R68112 68113100,Statutory,PL,"Amortization expenses - Building - freehold",R68112 68113200,Statutory,PL,"Amortization expenses - Building fixtures and fittings - freehold",R68112 68113800,Statutory,PL,"Amortization expenses - Infrastructure - freehold",R68112 68114000,Statutory,PL,"Amortization expenses - Building - non-freehold",R68112 68114400,Statutory,PL,"Amortization expenses - Infrastructure - non-freehold",R68112 68115100,Statutory,PL,"Amortization expenses - Technical installations",R68112 68115200,Statutory,PL,"Amortization expenses - Tools & logistic equipments",R68112 68117000,Statutory,PL,"Amortization expenses - Rail transport equipment",R68113 68117100,Statutory,PL,"Amortization expenses - Truck and tractor",R68113 68117200,Statutory,PL,"Amortization expenses - Trailers and semi-articulated trucks",R68113 68117300,Statutory,PL,"Amortization expenses - Containers and swap bodies",R68113 68117400,Statutory,PL,"Amortization expenses - Geo-tracking boxes",R68113 68118100,Statutory,PL,"Amortization expenses - Other Fixtures and fitting - non-freehold",R68112 68118200,Statutory,PL,"Amortization expenses - Commercial vehicles (not used in operating cycle)",R68113 68118201,Statutory,PL,"Amortization expenses - Commercial vehicles (not used in operating cycle) - non deductable",R68113 68118300,Statutory,PL,"Amortization expense - Hardware",R68112 68118400,Statutory,PL,"Amortization expenses - Furniture",R68112 68118480,Statutory,PL,"Amortization expenses - Furniture - inflation",R68112 68118500,Statutory,PL,"Amortization expenses - Office equipment",R68112 68118600,Statutory,PL,"Amortization expenses - Recoverable packaging",R68112 68118700,Statutory,PL,"Amortization expenses - other operating vehicles (used in operating cycle)",R68113 68118800,Statutory,PL,"Amortization expense - Other tangible assets",R68112 68118900,Statutory,PL,"Amortization expense - Technical losses on merger allocated to tangible fixed assets",R68111 68151100,Statutory,PL,"Provisions expense for commercial litigation",R68150 68151200,Statutory,PL,"Provisions expense for operating tax liabilities",R63740 68151300,Statutory,PL,"Provisions expense for social liabilities",R64830 68151400,Statutory,PL,"Provisions expense for contract termination costs",R68150 68151500,Statutory,PL,"Provisions expense for retirement indemnities(France)",R68160 68151600,Statutory,PL,"Provisions expense for employee litigation",R64830 68151700,Statutory,PL,"Provisions expense for unrealized foreign currency losses - Commercial operations",R68670 68151800,Statutory,PL,"Provisions expense for major maintenance and repairs",R68150 68151900,Statutory,PL,"Provisions expense for losses and damages",R68150 68152000,Statutory,PL,"Provisions expense for vacant surface area of leased premises",R68150 68152100,Statutory,PL,"Provisions expense to Tires renewal",R68150 68152200,Statutory,PL,"Provisions expense for onerous contracts",R68150 68152300,Statutory,PL,"Provisions expense for other employee benefits (E.g. LTIP)",R68160 68152400,Statutory,PL,"Provisions expense for long-service awards (jubilee)",R68160 68152401,Statutory,PL,"Provisions expense for indemnisation (MX)",R68160 68152600,Statutory,PL,"Provisions expense to repair leased assets",R68150 68152700,Statutory,PL,"Provisions expense for warranty",R68150 68152800,Statutory,PL,"Provisions expense for self-insurer",R68150 68152900,Statutory,PL,"Provisions expense for environmental risks",R68150 68153000,Statutory,PL,"Provisions expense for other risks and expenses",R68150 68153100,Statutory,PL,"Provisions expense for other pensions plan (Excluding retirement indemnities for France & Italy)",R68160 68160100,Statutory,PL,"Provisions / impairment expense for Start-up expenses / Initial costs",R68130 68160200,Statutory,PL,"Provisions / impairment expense for Research and development costs",R68130 68160300,Statutory,PL,"Provisions / impairment expense for Software",R68130 68160400,Statutory,PL,"Provisions / impairment expense for Other patents, concessions and similar rights",R68130 68160500,Statutory,PL,"Provisions / impairment expense for Leasing rights",R68130 68160600,Statutory,PL,"Provisions / impairment expense for Business goodwill",R68130 68160700,Statutory,PL,"Provisions / impairment expense for other intangible assets",R68130 68160800,Statutory,PL,"Provisions / impairment expense for Technical losses on merger allocated to intangible fixed assets (except purchased goodwill))",R68130 68160900,Statutory,PL,"Provisions / impairment expense for Technical losses on merger allocated to purchased goodwill",R68130 68161100,Statutory,PL,"Provisions / impairment expense for Land and land improvements - freehold",R68131 68162000,Statutory,PL,"Provisions / impairment expense for Land improvements - non-freehold",R68131 68163100,Statutory,PL,"Provisions / impairment expense for Building - freehold",R68131 68163200,Statutory,PL,"Provisions / impairment expense for Building fixtures and fittings - freehold",R68131 68163800,Statutory,PL,"Provisions / impairment expense for Infrastructure - freehold",R68131 68164000,Statutory,PL,"Provisions / impairment expense for Building - non-freehold",R68131 68164400,Statutory,PL,"Provisions / impairment expense for Infrastructure - non-freehold",R68131 68165100,Statutory,PL,"Provisions / impairment expense for Technical installations",R68131 68165200,Statutory,PL,"Provisions / impairment expense for tools & equipments",R68131 68167000,Statutory,PL,"Provisions / impairment expense for Rail transport equipment",R68132 68167100,Statutory,PL,"Provisions / impairment expense for Truck and tractor",R68132 68167200,Statutory,PL,"Provisions / impairment expense for Trailers and semi-articulated trucks",R68132 68167300,Statutory,PL,"Provisions / impairment expense for Containers and swap bodies",R68132 68167400,Statutory,PL,"Provisions / impairment expense for Geo-tracking boxes",R68132 68168100,Statutory,PL,"Provisions / impairment expense for Other Fixtures and fitting - non-freehold",R68131 68168200,Statutory,PL,"Provisions / impairment expense for Commercial vehicles (not used in operating cycle)",R68132 68168300,Statutory,PL,"Provisions / impairment expense for Hardware",R68131 68168400,Statutory,PL,"Provisions / impairment expense for Furniture",R68131 68168500,Statutory,PL,"Provisions / impairment expense for Office equipment",R68131 68168600,Statutory,PL,"Provisions / impairment expense for Recoverable packaging",R68131 68168700,Statutory,PL,"Provisions / impairment expense for Commercial vehicles (used in operating cycle)",R68132 68168800,Statutory,PL,"Provisions / impairment expense for other tangible assets",R68131 68168900,Statutory,PL,"Provisions / impairment expense for technical losses on merger allocated to tangible fixed assets",R68130 68173000,Statutory,PL,"Provisions / impairment expense for inventories",R68170 68174100,Statutory,PL,"Provisions / impairment expense for receivable due to doubtful customers",R68180 68174200,Statutory,PL,"Provisions / impairment expense for overdue/non-overdue individualised commercial receivables",R68180 68174300,Statutory,PL,"Provisions / impairment expense for overdue commercial receivables (statistical depreciation)",R68180 68174400,Statutory,PL,"Provisions / impairment expense for current accounts (Group and external)",R68190 68174700,Statutory,PL,"Provisions / impairment expense for other debtors",R68190 68190000,Statutory,PL,"Allocation related to fixed assets",R68112 68611000,Statutory,PL,"Provisions / impairment expense for equity interests",R68660 68612000,Statutory,PL,"Provisions / impairment expense for other financial assets",R68660 68650000,Statutory,PL,"Provisions expense for unrealized foreign currency losses - Financial operation",R68670 68651000,Statutory,PL,"Provisions expense for losses in subsidiaries",R68150 68711100,Statutory,PL,"Amortization expense - Intangible assets",R68770 68711300,Statutory,PL,"Amortization expense - Software",R68111 68712100,Statutory,PL,"Amortization expense - Transport equipment",R68113 68712200,Statutory,PL,"Amortization expense - Other tangible assets",R68770 68712300,Statutory,PL,"Amortization expense - Hardware",R68112 68725000,Statutory,PL,"Accelerated tax amortization expenses",R68720 68726000,Statutory,PL,"Provisions expense - Other tax-regulated Provisions",R68720 68750000,Statutory,PL,"Provisions expense for income tax",R68900 68751000,Statutory,PL,"Provisions expense for fines and penalties",R68150 68752000,Statutory,PL,"Provision expense for exceptionnal liabilities and charges",R68150 68754000,Statutory,PL,"Provisions expense for restructuring costs",R68090 68762000,Statutory,PL,"Provisions / impairment expense for technical losses on merger allocated to financial fixed assets",R68130 69100000,Statutory,PL,"Profit-sharing plan",R69100 69510000,Statutory,PL,"Income tax due to Tax Administration",R69500 69510001,Statutory,PL,"Business tax due to Tax Administration",R69500 69510002,Statutory,PL,"Corporate tax due to Tax Administration",R69500 69510003,Statutory,PL,"CSSL due to Tax administration (BR)",R69500 69510100,Statutory,PL,"Income tax due to Tax Administration - previous years",R69500 69520000,Statutory,PL,"Additional Income tax adjustment",R69850 69530000,Statutory,PL,"Deferred taxes",R69400 69530001,Statutory,PL,"Deferred taxes - employee saving plan",R69400 69540000,Statutory,PL,"Additional contribution to income tax",R69500 69550000,Statutory,PL,"Carry back",R69900 69800000,Statutory,PL,"Income tax due to Tax relief",R69500 69910000,Statutory,PL,"Tax credit attributed (IAS 12 scope)",R69860 69910001,Statutory,PL,"Tax credit attributed (IAS 12 scope) - 1",R69860 69910002,Statutory,PL,"Tax credit attributed (IAS 12 scope) - 2",R69860 69910003,Statutory,PL,"Tax credit attributed (IAS 12 scope) - 3",R69860 69910004,Statutory,PL,"Tax credit attributed (IAS 12 scope) - 4",R69860 69920000,Statutory,PL,"Tax credit attributed (out of IAS 12 scope)",R69870 70000000,Statutory,PL,"Derivative - Change in fair value (gain)",R60205 70110000,Statutory,PL,"Sales of finished products",R70070 70160100,Statutory,PL,"(Sub) Lease revenue - Included in Operating lease receivable measurement",R70160 70160200,Statutory,PL,"(Sub) Lease revenue - Included in Finance lease receivable measurement - GEODIS",R70160 70160300,Statutory,PL,"(Sub) Lease revenue - Included in Finance lease receivable measurement",R70160 70165100,Statutory,PL,"(Sub) Lease revenue - Outside Finance lease receivable measurement",R70165 70165200,Statutory,PL,"(Sub) Lease revenue - Outside Finance lease receivable measurement - GEODIS",R70165 70165300,Statutory,PL,"(Sub) Lease revenue - Outside Finance lease receivable measurement - SNCF",R70165 70611000,Statutory,PL,"Sales - Transport services",R70070 70611001,Statutory,PL,"Sales - Transport services - accrual",R70070 70611100,Statutory,PL,"Sales - Transport services - not taxable",R70070 70611300,Statutory,PL,"Sales of customs clearance services",R70070 70611400,Statutory,PL,"Customs duties and other freight taxes paid on behalf",R61015 70611500,Statutory,PL,"Customs duties and other freight taxes paid on behalf - accrual",R61015 70612000,Statutory,PL,"Sales - Logistic services",R70070 70612100,Statutory,PL,"Sales - Logistic services - surfaces",R70070 70612200,Statutory,PL,"Sales - Logistic services - start up revenue",R70070 70613000,Statutory,PL,"Sales - Other services",R70070 70613001,Statutory,PL,"Sales - Other services - accruals",R70070 70613002,Statutory,PL,"Sales - Other services - VAT 0% (MX)",R70070 70613003,Statutory,PL,"Sales - Other services - VAT 16% (MX)",R70070 70613100,Statutory,PL,"Sales - Other services - sales of packaging (material and services)",R70070 70614000,Statutory,PL,"External rebilling - Truck washing & fuel tank cleaning",R70070 70615000,Statutory,PL,"Sales - Other services - maintenance workshop",R70070 70616000,Statutory,PL,"Sales - Other services - taxes other than duties",R61015 70616080,Statutory,PL,"Sales - Other services - taxes other than duties - accrual",R61015 70650000,Statutory,PL,"Sales - IT services - External",R70070 70660000,Statutory,PL,"Property rental",R70060 70700000,Statutory,PL,"Sales of goods to resale - Fuels",R70825 70710000,Statutory,PL,"Sales of goods to resale",R70820 70720000,Statutory,PL,"Sales of goods to resale - tires",R70820 70730000,Statutory,PL,"Sales of goods to resale - wastes",R70820 70740000,Statutory,PL,"Sales of goods to resale - palets",R70820 70810000,Statutory,PL,"Rebilled - Packaging",R70820 70811000,Statutory,PL,"Rebilled - Pallets",R70820 70812000,Statutory,PL,"Rebilled - Transport subcontracting",R70820 70813000,Statutory,PL,"Rebilled - Maintenance and repairs - Transport (Tyres, trailers, …)",R70820 70814000,Statutory,PL,"Rebilled - Insurance & litigation",R70820 70815000,Statutory,PL,"Rebilled - building rent costs",R70820 70817000,Statutory,PL,"Rebilled - vehicles rent costs",R70820 70818000,Statutory,PL,"Rebilled - Computer hardware equipment rent costs",R70820 70819000,Statutory,PL,"Rebilled - other equipments rent costs",R70820 70820000,Statutory,PL,"Rebilled - Occupancy costs",R70820 70821000,Statutory,PL,"Rebilled - Salaries & wages",R70840 70821100,Statutory,PL,"Rebilled - social charges, bonus/primes",R70840 70822000,Statutory,PL,"Rebilled - Other staff costs (Training, …)",R70820 70823000,Statutory,PL,"Rebilled - travel, hospitality and entertaining expenses",R70820 70824000,Statutory,PL,"Rebilled - tax and duties",R70830 70825000,Statutory,PL,"Rebilled - fees paid to third parties",R70820 70826000,Statutory,PL,"Rebilled - Postage and telecommunication costs",R70820 70827000,Statutory,PL,"Rebilled - Road, ferries and tunnel tolls",R70820 70828000,Statutory,PL,"Rebilled - Building maintenance and repairs",R70820 70829000,Statutory,PL,"Rebilled - Bank charges",R70820 70830000,Statutory,PL,"Internal IT invoicing - revenue",R70820 70831000,Statutory,PL,"Rebilled - IT services fees",R70820 70832000,Statutory,PL,"Rebilled - computer network costs",R70820 70834000,Statutory,PL,"Rebilled - Employees transfert costs - salaries & wages",R70840 70834100,Statutory,PL,"Rebilled - Employees transfert costs - social charges, bonus",R70840 70835000,Statutory,PL,"Tires renewal contribution",R70820 70836000,Statutory,PL,"Service supplies - Shared services center - Intra Lob - income",R70820 70837000,Statutory,PL,"Re-invoicing - Fuel",R70825 70840000,Statutory,PL,"Rebilled - Miscellaneous",R70820 70850000,Statutory,PL,"Rebilled - Cleaning costs",R70820 70880000,Statutory,PL,"Other regular operating income ",R70860 70961000,Statutory,PL,"Discounts on sales of services",R70070 70962000,Statutory,PL,"Discounts on sales of other services (non-core)",R70860 70971000,Statutory,PL,"Discounts on sales of goods",R70070 71351000,Statutory,PL,"Variation of stock semi-finished goods",R71000 72000100,Statutory,PL,"Capitalised production - fixed installations",R72000 72000200,Statutory,PL,"Capitalised production - transport equipment",R72100 72000300,Statutory,PL,"Capitalised production - intangible assets",R72000 72000400,Statutory,PL,"Capitalised production -Software",R72000 74000000,Statutory,PL,"Operating grants and subsidies from authorities",R74000 74100000,Statutory,PL,"Benefits paid and reduction in benefits granted",R74100 75100000,Statutory,PL,"GEODIS Trademark fees - revenue",R75100 75110000,Statutory,PL,"Management lease contract revenues",R75100 75111000,Statutory,PL,"Group management fees - revenue",R75200 75112000,Statutory,PL,"Region/LoB management fees - revenue",R75200 75500000,Statutory,PL,"Share of joint venture profit",R75500 75610000,Statutory,PL,"Realized - Foreign exchange gains trade accounts",R76610 75620000,Statutory,PL,"Unrealized - Foreign exchange gains commercial accounts",R76610 75810000,Statutory,PL,"Proceeds from dispoal of transport equipment - Recurring part",R75560 75810100,Statutory,PL,"Proceeds from dispoal of material handling equipment - Recurring part - ",R75560 75820000,Statutory,PL,"Other operating income",R70860 75830000,Statutory,PL,"Settlement differences - revenue",R65000 76110000,Statutory,PL,"Revenue from participating interests and shares",R76110 76116600,Statutory,PL,"Cash Pooling interests",R76300 76140000,Statutory,PL,"Finance income on finance lease receivables (IFRS 16)",R76140 76170000,Statutory,PL,"Interests from loans and financial receivables related to equity interests",R76500 76170001,Statutory,PL,"Interests from loans and financial receivables related to equity interests - controlled company",R76500 76310000,Statutory,PL,"Income from commercial receivables",R76820 76410000,Statutory,PL,"Financial debt waivers obtained",R77810 76500000,Statutory,PL,"Discounts obtained",R76820 76605000,Statutory,PL,"Gain on derivatives (e.g. forward sale/purchase)",R76200 76610000,Statutory,PL,"Realized Foreign exchange gains - Financial operations",R76300 76620000,Statutory,PL,"Unrealized Foreign exchange gains - Financial operations",R76200 76810000,Statutory,PL,"Merger income",R76850 76820000,Statutory,PL,"Other financial income",R76820 76820001,Statutory,PL,"Other financial income - NQDC dividend (US)",R76820 76820002,Statutory,PL,"Financial cost of benefits granted to employees - Defined contribution Plan (NQDC)",R76820 76820100,Statutory,PL,"Bank interests",R76300 76840000,Statutory,PL,"Financial instrument - Change in fair value (gain)",R76200 77110000,Statutory,PL,"Forfeits and penalties on purchases and sales",R77800 77120000,Statutory,PL,"Debt waivers received - commercial accounts",R70860 77130000,Statutory,PL,"Damages and compensations received",R77800 77170000,Statutory,PL,"Tax relief (excluding income tax relief)",R77800 77180000,Statutory,PL,"Other extraordinary income on transactions",R77800 77518000,Statutory,PL,"Proceeds from disposals of intangible assets",R77510 77518200,Statutory,PL,"Proceeds from disposals of software",R77510 77521000,Statutory,PL,"Proceeds from disposals of PP&E - transport equipments",R77530 77521100,Statutory,PL,"Proceeds from disposals of lands and improvements",R77520 77521300,Statutory,PL,"Proceeds from disposals of buildings",R77520 77521500,Statutory,PL,"Proceeds from disposals of operating equipment",R77520 77521700,Statutory,PL,"Proceeds from disposals of railway equipment",R77530 77522000,Statutory,PL,"Proceeds from disposals of PP&E - other tangible assets",R77520 77522100,Statutory,PL,"Proceeds from disposals of PP&E - Hardware",R77520 77560000,Statutory,PL,"Proceeds from disposals of financial assets",R77560 77561000,Statutory,PL,"Proceeds from disposals of securities (consolidated)",R77560 77710000,Statutory,PL,"Government grants recognised in income - fixed installations",R77700 77720000,Statutory,PL,"Government grants recognised in income - transport equipment",R77710 78101000,Statutory,PL,"Reversal of provisions for litigation - Utilized",R78140 78101100,Statutory,PL,"Reversal of provisions for litigation - Not utilized",R78150 78101200,Statutory,PL,"Reversal of provisions for contrat termination costs - utilized",R78150 78101300,Statutory,PL,"Reversal of provisions for contrat termination costs - Not utilized",R78150 78101400,Statutory,PL,"Reversal of provisions for onerous contracts - utilized",R78140 78101500,Statutory,PL,"Reversal of provisions for onerous contracts - Not utilized",R78150 78101600,Statutory,PL,"Reversal of provisions for tax liabilities - Utilized",R63750 78101700,Statutory,PL,"Reversal of provisions for tax liabilities - Not utilized",R63750 78101800,Statutory,PL,"Reversal of provisions for social liabilities - Utilized",R64840 78101900,Statutory,PL,"Reversal of provisions for social liabilities - Not utilized",R78150 78102000,Statutory,PL,"Reversal of provisions for retirement benefits (France) - Utilized",R78160 78102100,Statutory,PL,"Reversal of provisions for retirement benefits (France) - Not utilized",R78160 78102200,Statutory,PL,"Reversal of provisions for other pensions plan (Excluding retirement benefits for France & Italy)",R78160 78102300,Statutory,PL,"Reversal of provisions for other pensions plan (Excluding retirement benefits for France & Italy) - Not utilized",R78160 78102400,Statutory,PL,"Reversal of provisions for long-service awards (jubilee) - Utilized",R78160 78102500,Statutory,PL,"Reversal of provisions for long-service awards (jubilee) - Not Utilized",R78160 78102600,Statutory,PL,"Reversal of provisions for retirement benefits (Italy)",R78160 78102700,Statutory,PL,"Reversal of provisions for retirement benefits (Italy) - Not utilized",R78160 78102800,Statutory,PL,"Reversal of provisions for employee litigation - utilized",R64840 78102900,Statutory,PL,"Reversal of provisions for employee litigation - Not utilized",R78150 78103200,Statutory,PL,"Reversal of provisions for expense for major maintenance and repairs - Utilized",R78140 78103300,Statutory,PL,"Reversal of provisions for expense for major maintenance and repairs - Not utilized",R78150 78103400,Statutory,PL,"Reversal of provisions to repair leased assets - Utilized",R78140 78103500,Statutory,PL,"Reversal of provisions to repair leased assets - Not utilized",R78150 78103600,Statutory,PL,"Reversal of provisions for losses and damage - Utilized",R78140 78103700,Statutory,PL,"Reversal of provisions for losses and damage - Not utilized",R78150 78103800,Statutory,PL,"Reversal of provisions for warranty - Utilized",R78140 78103900,Statutory,PL,"Reversal of provisions for warranty - Not utilized",R78150 78104000,Statutory,PL,"Reversal of provisions for self-insurer - Utilized",R78140 78104100,Statutory,PL,"Reversal of provisions for self-insurer - Not utilized",R78150 78104200,Statutory,PL,"Reversal of provisions for vacant surface area of leased premises - Utilized",R78140 78104300,Statutory,PL,"Reversal of provisions for vacant surface area of leased premises - Not utilized",R78150 78104400,Statutory,PL,"Reversal of provisions for environmental risks - Utilized",R78140 78104500,Statutory,PL,"Reversal of provisions for environmental risks - Not utilized",R78150 78104800,Statutory,PL,"Other reversal of provisions for other risks and expenses - Utilized",R78140 78104900,Statutory,PL,"Other reversal of provisions for other risks and expenses - Not utilized",R78150 78105000,Statutory,PL,"Reversal of provisions for other employee benefits (E.g. LTIP) - Utilized",R78160 78105100,Statutory,PL,"Reversal of provisions for other employee benefits (E.g. LTIP) - Not utilized",R78160 78105200,Statutory,PL,"Reversal of inventory impairment",R78170 78105300,Statutory,PL,"Reversal of impairment of receivable due to doubtful customers",R78180 78105400,Statutory,PL,"Reversal of impairment of overdue/non-overdue individualised commercial receivables",R78180 78105500,Statutory,PL,"Reversal of impairment of overdue commercial receivables (statistical depreciation)",R78180 78105600,Statutory,PL,"Reversal of impairment of current accounts (Group and external)",R78190 78105700,Statutory,PL,"Reversal of impairment of other debtors",R78190 78105800,Statutory,PL,"Reversal of provisions for tires renewal - Utilized",R78140 78105900,Statutory,PL,"Reversal of provisions for tires renewal - Not Utilized",R78150 78151700,Statutory,PL,"Reversal of provisions for foreign currency losses - commercial operations",R78670 78160100,Statutory,PL,"Impairment reversal - Start-up expenses / Initial costs",R78111 78160200,Statutory,PL,"Impairment reversal - Research and development costs",R78111 78160300,Statutory,PL,"Reversal of software impairment",R78111 78160400,Statutory,PL,"Impairment reversal - Other patents, concessions and similar rights",R78111 78160500,Statutory,PL,"Impairment reversal - Leasing rights",R78111 78160600,Statutory,PL,"Impairment reversal - Business goodwill",R78111 78160700,Statutory,PL,"Reversal of other intagible assets impairment",R78111 78160800,Statutory,PL,"Reversal Impairment of Technical losses on merger allocated to intangible fixed assets",R78111 78160900,Statutory,PL,"Impairment reversal - Technical losses on merger allocated to purchased goodwill",R78111 78161100,Statutory,PL,"Impairment reversal - Land and land improvements - freehold",R78112 78162000,Statutory,PL,"Impairment reversal - Land improvements - non-freehold",R78112 78163100,Statutory,PL,"Impairment reversal - Building - freehold",R78112 78163200,Statutory,PL,"Impairment reversal - Building fixtures and fittings - freehold",R78112 78163800,Statutory,PL,"Impairment reversal - Infrastructure - freehold",R78112 78164000,Statutory,PL,"Impairment reversal - Building - non-freehold",R78112 78164400,Statutory,PL,"Impairment reversal - Infrastructure - non-freehold",R78112 78165100,Statutory,PL,"Impairment reversal - Technical installations",R78112 78165200,Statutory,PL,"Impairment reversal - Tools & equipments",R78112 78167000,Statutory,PL,"Impairment reversal - Rail transport equipment",R78113 78167100,Statutory,PL,"Impairment reversal - Truck and tractor",R78113 78167200,Statutory,PL,"Impairment reversal - Trailers and semi-articulated trucks",R78113 78167300,Statutory,PL,"Impairment reversal - Containers and swap bodies",R78113 78167400,Statutory,PL,"Impairment reversal - Geo-tracking boxes",R78113 78168100,Statutory,PL,"Impairment reversal - Other Fixtures and fitting - non-freehold",R78112 78168200,Statutory,PL,"Impairment reversal - Commercial vehicles (not used in operating cycle)",R78113 78168300,Statutory,PL,"Reversal of hardware impairment",R78112 78168400,Statutory,PL,"Impairment reversal - Furniture",R78112 78168500,Statutory,PL,"Impairment reversal - Office equipment",R78112 78168600,Statutory,PL,"Impairment reversal - Recoverable packaging",R78112 78168700,Statutory,PL,"Impairment reversal - Commercial vehicles (used in operating cycle)",R78113 78168800,Statutory,PL,"Reversal of other tangible assets impairment",R78112 78168900,Statutory,PL,"Reversal Impairment of Technical losses on merger allocated to tangible fixed assets",R78111 78611000,Statutory,PL,"Reversal of impairment for equity interests",R78660 78612000,Statutory,PL,"Reversal of impairment for other financial assets",R78650 78650000,Statutory,PL,"Reversal of provisions for foreign currency losses - Financial operation",R78670 78651000,Statutory,PL,"Reversal of provisions for losses in subsidiaries - Utilized",R78150 78651100,Statutory,PL,"Reversal of Provisions for losses in subsidiaries - Not utilized",R78150 78662000,Statutory,PL,"Reversal Impairment of Technical losses on merger allocated to financial fixed assets",R78111 78725000,Statutory,PL,"Reversal of tax regulated provisions",R78720 78726000,Statutory,PL,"Reversal of other tax regulated provisions",R78720 78751000,Statutory,PL,"Reversal of provisions expense for fines and penalties - Utilized",R78140 78751100,Statutory,PL,"Reversal of provisions expense for fines and penalties - Not utilized",R78150 78752000,Statutory,PL,"Provision expense for exceptionnal liabilities and charges utilized",R78140 78752100,Statutory,PL,"Provision expense for exceptionnal liabilities and charges",R78150 78754000,Statutory,PL,"Reversal of provisions for restructuring costs - Utilized",R78140 78754100,Statutory,PL,"Reversal of provisions for restructuring costs - Not utilized",R78090 78910000,Statutory,PL,"Reversal of provisions for income tax - Utilized",R68910 78920000,Statutory,PL,"Reversal of provisions for income tax - Not utilized",R68920 79110000,Statutory,PL,"Operating expenses reallocated - Personnel restructuring costs",R79110 79120000,Statutory,PL,"Other Operating expenses reallocated",R79100 79600000,Statutory,PL,"Financial expenses reallocated",R79600 79999900,Statutory,PL,"Technical account class 7",R99999 86000000,Internal allocation,Internal allocation,"Internal reallocation costs ",R99999 86022400,Internal allocation,Internal allocation,"Internal reallocation revenue - Purchases - Stored - other consumables",R99999 86056500,Internal allocation,Internal allocation,"Internal reallocation costs - Purchases - Not stockable - Tires",R99999 86061700,Internal allocation,Internal allocation,"Internal reallocation costs - Purchases - Non-storable - vehicle fuel",R99999 86065200,Internal allocation,Internal allocation,"Internal reallocation costs - Purchases - Non-storable - Packaging",R99999 86065300,Internal allocation,Internal allocation,"Internal reallocation costs - Purchases - Non-storable - Pallets",R99999 86069000,Internal allocation,Internal allocation,"Internal reallocation costs - Direct operating costs",R99999 86069100,Internal allocation,Internal allocation,"Internal reallocation costs - Returned vehicles",R99999 86069200,Internal allocation,Internal allocation,"Internal reallocation costs - Other vehicles purchased",R99999 86069300,Internal allocation,Internal allocation,"Internal reallocation costs - Other operational purchasing",R99999 86069400,Internal allocation,Internal allocation,"Internal reallocation costs - Patronage",R99999 86069500,Internal allocation,Internal allocation,"Internal reallocation costs - Central services",R99999 86069600,Internal allocation,Internal allocation,"Internal reallocation costs - Miscelleanous expenses",R99999 86069700,Internal allocation,Internal allocation,"Internal reallocation costs - Administraive costs of purchasing",R99999 86111000,Internal allocation,Internal allocation,"Internal reallocation costs - Subcontracting – Road Transport / Delivery services",R99999 86111400,Internal allocation,Internal allocation,"Internal reallocation costs - Costs of computer processing",R99999 86112000,Internal allocation,Internal allocation,"Internal reallocation costs - Subcontracting – Tractors",R99999 86113000,Internal allocation,Internal allocation,"Internal reallocation costs - Subcontracting – Trucks",R99999 86114000,Internal allocation,Internal allocation,"Internal reallocation costs - Subcontracting – Logistic services",R99999 86130100,Internal allocation,Internal allocation,"Internal reallocation costs - Real Estate costs - in the scope",R99999 86130200,Internal allocation,Internal allocation,"Internal reallocation costs - Operating transport equipment rent costs - in the scope",R99999 86130500,Internal allocation,Internal allocation,"Internal reallocation costs - Other operating materials and equipments rent costs (Security cameras, dumpster - excluding IT equipment) - in the scope",R99999 86130600,Internal allocation,Internal allocation,"Internal reallocation costs - IT equipment rent costs - in the scope",R99999 86152000,Internal allocation,Internal allocation,"Internal reallocation costs - Maintenance and repairs - Buildings and lands",R99999 86155000,Internal allocation,Internal allocation,"Internal reallocation costs - Maintenance and repairs - Transport equipment",R99999 86156200,Internal allocation,Internal allocation,"Internal reallocation costs - Cleaning costs - transport equipment",R99999 86167100,Internal allocation,Internal allocation,"Internal reallocation costs - Self insurer - Litigations, losses and damages costs",R99999 86167300,Internal allocation,Internal allocation,"Internal reallocation costs - Self insurer - transport equipmemt",R99999 86200000,Internal allocation,Internal allocation,"Internal reallocation costs - External services",R99999 86210000,Internal allocation,Internal allocation,"Internal reallocation costs - Other external services",R99999 86211000,Internal allocation,Internal allocation,"Internal reallocation costs - Temporary staff costs",R99999 86241100,Internal allocation,Internal allocation,"Internal reallocation costs - Freight on purchase and sales",R99999 86251000,Internal allocation,Internal allocation,"Internal reallocation costs - Cost of travel for drivers",R99999 86260000,Internal allocation,Internal allocation,"Internal reallocation costs - IT networks costs",R99999 86282000,Internal allocation,Internal allocation,"Internal reallocation costs - Other expenses - Road tolls trucks",R99999 86285000,Statutory,Internal allocation,"Internal IT invoicing - charges",R99999 86286000,Statutory,Internal allocation,"Shared services center fees (excluding IT) - intra/inter Region/Lob",R99999 86411100,Internal allocation,Internal allocation,"Internal reallocation costs - Wages and salaries",R99999 86500000,Internal allocation,Internal allocation,"Internal reallocation costs - Trademark fees",R99999 86511000,Internal allocation,Internal allocation,"Internal reallocation costs - Group management fees",R99999 86512000,Internal allocation,Internal allocation,"Internal reallocation costs - Region/LoB management fees",R99999 86600000,Internal allocation,Internal allocation,"Internal reallocation costs - Financial costs",R99999 86951000,Internal allocation,Internal allocation,"Internal reallocation costs - Income tax due to Tax Administration",R99999 87000000,Internal allocation,Internal allocation,"Internal reallocation revenue",R99999 87022400,Internal allocation,Internal allocation,"Internal reallocation revenue - Purchases - Stored - other consumables",R99999 87056500,Internal allocation,Internal allocation,"Internal reallocation revenue - Purchases - Not stockable - Tires",R99999 87061700,Internal allocation,Internal allocation,"Internal reallocation revenue - Purchases - Non-storable - vehicle fuel",R99999 87065200,Internal allocation,Internal allocation,"Internal reallocation revenue - Purchases - Non-storable - Packaging",R99999 87065300,Internal allocation,Internal allocation,"Internal reallocation revenue - Purchases - Non-storable - Pallets",R99999 87069000,Internal allocation,Internal allocation,"Internal reallocation revenue - Direct operating costs",R99999 87069100,Internal allocation,Internal allocation,"Internal reallocation revenue - Returned vehicles",R99999 87069200,Internal allocation,Internal allocation,"Internal reallocation revenue - Other vehicles purchased",R99999 87069300,Internal allocation,Internal allocation,"Internal reallocation revenue - Other operational purchasing",R99999 87069400,Internal allocation,Internal allocation,"Internal reallocation revenue - Patronage",R99999 87069500,Internal allocation,Internal allocation,"Internal reallocation revenue - Central services",R99999 87069600,Internal allocation,Internal allocation,"Internal reallocation revenue - Miscelleanous revenues",R99999 87069700,Internal allocation,Internal allocation,"Internal reallocation revenue - Administrative costs of purchasing",R99999 87111400,Internal allocation,Internal allocation,"Internal reallocation revenue - Subcontracting – IT professionnal services",R99999 87130100,Internal allocation,Internal allocation,"Internal reallocation revenue - Real Estate costs - in the scope",R99999 87130200,Internal allocation,Internal allocation,"Internal reallocation revenue - Operating transport equipment rent costs - in the scope",R99999 87130500,Internal allocation,Internal allocation,"Internal reallocation revenue - Other operating materials and equipments rent costs (Security cameras, dumpster - excluding IT equipment) - in the scope",R99999 87130600,Internal allocation,Internal allocation,"Internal reallocation revenue - IT equipment rent costs - in the scope",R99999 87152000,Internal allocation,Internal allocation,"Internal reallocation revenue - Maintenance and repairs - Buildings and lands",R99999 87155000,Internal allocation,Internal allocation,"Internal reallocation revenue - Maintenance and repairs - Transport equipment",R99999 87156200,Internal allocation,Internal allocation,"Internal reallocation revenue - Cleaning costs - transport equipment",R99999 87167100,Internal allocation,Internal allocation,"Internal reallocation revenue - Self insurer - Litigations, losses and damages costs",R99999 87167300,Internal allocation,Internal allocation,"Internal reallocation revenue - Self insurer - transport equipmemt",R99999 87200000,Internal allocation,Internal allocation,"Internal reallocation revenue - External services",R99999 87210000,Internal allocation,Internal allocation,"Internal reallocation revenue - Other external services",R99999 87211000,Internal allocation,Internal allocation,"Internal reallocation revenue - Temporary staff costs",R99999 87241100,Internal allocation,Internal allocation,"Internal reallocation revenue - Freight on purchase and sales",R99999 87251000,Internal allocation,Internal allocation,"Internal reallocation revenue - Cost of travel for drivers",R99999 87260000,Internal allocation,Internal allocation,"Internal reallocation revenue - IT networks costs",R99999 87282000,Internal allocation,Internal allocation,"Internal reallocation revenue - Other expenses - Road tolls trucks",R99999 87285000,Statutory,Internal allocation,"Internal IT invoicing - revenue",R99999 87411100,Internal allocation,Internal allocation,"Internal reallocation revenue - Wages and salaries",R99999 87500000,Internal allocation,Internal allocation,"Internal reallocation revenue - Trademark fees",R99999 87511000,Internal allocation,Internal allocation,"Internal reallocation revenue - Group management fees",R99999 87512000,Internal allocation,Internal allocation,"Internal reallocation revenue - Region/LoB management fees",R99999 87600000,Internal allocation,Internal allocation,"Internal reallocation revenue - Financial costs",R99999 87951000,Internal allocation,Internal allocation,"Internal reallocation revenue - Income tax due to Tax Administration",R99999 89999900,Statutory,Internal allocation,"Technical account class 8",R99999 87286000,Statutory,Internal allocation,"Shared services center fees (excluding IT) - intra/inter Region/Lob",R99999 I1068820,IFRS,BS,"Transferrable reserves",P10650 I1068830,IFRS,BS,"Non transferrable reserves",P10660 I1510000,IFRS 16,BS,"Provision to repair or for dismantling costs related to IFRS 16 leased assets",P15750 I1684010,IFRS 16,BS,"Lease Liability - real estate - part > 1 year",P16840 I1684020,IFRS 16,BS,"Lease Liability - operating transport equipment - part > 1 year",P16840 I1684030,IFRS 16,BS,"Lease Liability - handling and logistic equipement - part > 1 year",P16840 I1684040,IFRS 16,BS,"Lease Liability - non operating equipment (administrative) - part > 1 year",P16840 I1684050,IFRS 16,BS,"Lease liability- non operating transport equipment- part > 1 year",P16840 I1684060,IFRS 16,BS,"Lease liability- other operating materials and equipment - part > 1 year",P16840 I1684070,IFRS 16,BS,"Lease liability- IT equipment - part > 1 year",P16840 I1684080,IFRS 16,BS,"Lease liability- rail equipment - part > 1 year",P16840 I1684510,IFRS 16,BS,"Lease Liability - real estate - part < 1 year",P16845 I1684520,IFRS 16,BS,"Lease Liability - operating transport equipment - part < 1 year",P16845 I1684530,IFRS 16,BS,"Lease liability - handling and logistic equipement - part < 1 year",P16845 I1684540,IFRS 16,BS,"Lease liability- non operating equipment (administrative) - part < 1 year",P16845 I1684550,IFRS 16,BS,"Lease liability - non operating transport equipment - part < 1 year",P16845 I1684560,IFRS 16,BS,"Lease liability - other operating materials and equipment - part < 1 year",P16845 I1684570,IFRS 16,BS,"Lease liability- IT equipment - part < 1 year",P16845 I1684580,IFRS 16,BS,"Lease liability- rail equipment - part < 1 year",P16845 I1688800,IFRS 16,BS,"Accrued interests on lease liabilities",P16888 I2141000,IFRS 16,BS,"Right of Use - Real estate",A21410 I2141100,IFRS 16,BS,"Right of Use - operating transport equipment",A21430 I2141200,IFRS 16,BS,"Right of Use - non operating transport equipment",A21440 I2141300,IFRS 16,BS,"Right of Use - handling and logistic equipement",A21440 I2141400,IFRS 16,BS,"Right of Use - other operating materials and equipment",A21440 I2141500,IFRS 16,BS,"Right of Use - non operating equipment (Office equipment)",A21440 I2141600,IFRS 16,BS,"Right of Use - IT equipment",A21440 I2141700,IFRS 16,BS,"Right of Use - rail equipment",A21420 I2420000,IFRS 16,BS,"Finance lease receivables - part > 1 year",A24200 I2421000,IFRS 16,BS,"Finance lease receivables - part < 1 year",A24210 I2422000,IFRS 16,BS,"Accrued interests on Finance lease receivables",A24220 I2760000,IFRS,BS,"Pension asset",A27700 I2814100,IFRS 16,BS,"Depreciation of Right of Use - Real estate",A28141 I2814110,IFRS 16,BS,"Depreciation of Right of Use - operating transport equipment",A28143 I2814120,IFRS 16,BS,"Depreciation of Right of Use - non operating transport equipment",A28144 I2814130,IFRS 16,BS,"Depreciation of Right of Use - handling and logistic equipement",A28144 I2814140,IFRS 16,BS,"Depreciation of Right of Use - other operating materials and equipment",A28144 I2814150,IFRS 16,BS,"Depreciation of Right of Use - non operating equipment (Office equipment)",A28144 I2814160,IFRS 16,BS,"Depreciation of Right of Use - IT equipment",A28144 I2814170,IFRS 16,BS,"Depreciation of Right of Use - rail equipment",A28142 I2914100,IFRS 16,BS,"Impairment of Right of Use - Real estate",A29141 I2914110,IFRS 16,BS,"Impairment of Right of Use - operating transport equipment",A29143 I2914120,IFRS 16,BS,"Impairment of Right of Use - non operating transport equipment",A29144 I2914130,IFRS 16,BS,"Impairment of Right of Use - handling and logistic equipement",A29144 I2914140,IFRS 16,BS,"Impairment of Right of Use - other operating materials and equipment",A29144 I2914150,IFRS 16,BS,"Impairment of Right of Use - non operating equipment (Office equipment)",A29144 I2914160,IFRS 16,BS,"Impairment of Right of Use - rail equipment",A29142 I2914170,IFRS 16,BS,"Impairment of Right of Use - IT equipment",A29144 I2942000,IFRS 16,BS,"Impairment of finance lease receivables - part > 1 year",A29420 I2942100,IFRS 16,BS,"Impairment of finance lease receivables - part < 1 year",A29421 I4448100,IFRS,BS,"Differed Tax - asset",A44100 I4448101,IFRS,BS,"Differed Tax - asset - employee saving plan",A44100 I4448200,IFRS,BS,"Differed Tax - liability",P44100 I4670000,IFRS,BS,"IFRS16 Liability Lease manual adjust lease contract",P46740 I4676000,IFRS,BS,"Assets related to group of assets held for Sale",A600I I4677000,IFRS,BS,"Liabilities related to group of assets held for Sale",P600I I6130090,IFRS 16,PL,"Cancelation - Real Estate costs > 12 months",R61310 I6130100,IFRS 16,PL,"Cancelation - Operating transport equipment rent costs> 12 months",R61305 I6130110,IFRS 16,PL,"Cancelation - Non operating transport rent costs > 12 months",R61325 I6130120,IFRS 16,PL,"Cancelation - Handling & Logistic equipment rent costs > 12 months (Forklift, rack…)",R61325 I6130130,IFRS 16,PL,"Cancelation - Other operating materials and equipments rent costs > 12 months (Security cameras, dumpster - excluding IT)",R61325 I6130140,IFRS 16,PL,"Cancelation - IT equipment rent costs > 12 months",R61325 I6130150,IFRS 16,PL,"Cancelation - Administrative equipements rent costs (ie. copy machine) - > 12 months",R61325 I6130160,IFRS 16,PL,"Cancelation - Rail equipment rent costs > 12 months",R61300 I6140000,IFRS,PL,"Occupancy costs - in the scope of IFRS 16",R61440 I6400010,IFRS,PL,"Cost of vested rights",R64000 I6400030,IFRS,PL,"Net benefits on reimbursement rights",R64007 I6614100,IFRS 16,PL,"Interest expense on IFRS 16 debt - real estate",R66140 I6614110,IFRS 16,PL,"Interest expense on IFRS 16 debt - operating transport equipment (Trucks…)",R66140 I6614120,IFRS 16,PL,"Interest expense on IFRS 16 debt - non operating transport equipment",R66140 I6614130,IFRS 16,PL,"Interest expense on IFRS 16 debt - logistic equipment (Forklifts, racks…)",R66140 I6614140,IFRS 16,PL,"Interest expense on IFRS 16 debt - other operating materials and equipment (Security cameras, dumpster…)",R66140 I6614150,IFRS 16,PL,"Interest expense on IFRS 16 debt - non operating equipment (administrative)",R66140 I6614160,IFRS 16,PL,"Interest expense on IFRS 16 debt - IT equipment",R66140 I6614170,IFRS 16,PL,"Interest expense on IFRS 16 debt - rail equipment",R66140 I6642000,IFRS,PL,"Financial cost of benefits granted to employees",R66400 I6757000,IFRS 16,PL,"NBV of right of use assets",R67570 I6787000,IFRS 16,PL,"Profit / loss on lease termination/transfer",R67870 I6810000,IFRS 16,PL,"Provision expense for repair or for dismantling costs related to IFRS 16 leased assets",R68150 I6810100,IFRS 16,PL,"Charge/Depreciation of Right of use assets - real estate",R68120 I6810200,IFRS 16,PL,"Charge/Impairment of Right of use assets - real estate",R68125 I6810210,IFRS 16,PL,"Charge/Depreciation of Right of use assets - operating transport equipment",R68120 I6810220,IFRS 16,PL,"Charge/Depreciation of Right of use assets - non operating transport equipment",R68120 I6810230,IFRS 16,PL,"Charge/Depreciation of Right of use assets - handling and logistic equipement",R68120 I6810240,IFRS 16,PL,"Charge/Depreciation of Right of use assets - other operating materials and equipment",R68120 I6810250,Statutory,PL,"Charge/Depreciation of Right of use assets - IT equipment",R68120 I6810260,IFRS 16,PL,"Charge/Depreciation of Right of use assets - non operating equipement ((Office equipment excluding IT)",R68120 I6810270,IFRS 16,PL,"Charge/Depreciation of Right of use assets - rail equipement",R68120 I6810280,IFRS 16,PL,"Charge/Impairment of Right of use assets - operating transport equipment",R68125 I6810290,IFRS 16,PL,"Charge/Impairment of Right of use assets - non operating transport equipment",R68125 I6810300,IFRS 16,PL,"Charge/Impairment of Right of use assets - handling and logistic equipment",R68125 I6810310,IFRS 16,PL,"Charge/Impairment of Right of use assets - other operating materials and equipment",R68125 I6810320,IFRS,PL,"Charge/Impairment of Right of use assets - IT equipment",R68125 I6810330,IFRS,PL,"Charge/Impairment of Right of use assets - non operating equipment (Office equipment excluding IT)",R68125 I6810340,IFRS 16,PL,"Charge/Impairment of Right of use assets - rail equipment",R68125 I6840000,IFRS 16,PL,"Charge/Impairment on IFRS 16 finance lease receivables",R68410 I7642000,IFRS,PL,"Financial gains on employee benefits",R76400 I7643000,IFRS,PL,"Implicit return on reimbursement rights",R76410 I7684000,IFRS 16,PL,"Profit / loss on lease liability reassessment",R76840 I7757000,IFRS 16,PL,"Selling profit on right of use assets",R77570 I7810000,Statutory,PL,"Reversal of provision for repair or for dismantling costs related to IFRS 16 leased assets",R78150 I7812500,IFRS 16,PL,"Reversal/Impairment of Right of Use assets - real estate",R78125 I7812510,IFRS 16,PL,"Reversal/Impairment of Right of Use assets - operating transport equipment",R78125 I7812520,IFRS 16,PL,"Reversal/Impairment of Right of Use assets - handling and logistic equipment",R78125 I7812530,IFRS 16,PL,"Reversal/Impairment of Right of Use assets - non operating equipment (administrative)",R78125 I7812540,IFRS 16,PL,"Reversal/Impairment of Right of Use assets - non operating transport equipment",R78125 I7812550,IFRS 16,PL,"Reversal/Impairment of Right of Use assets - other operating materials and equipment",R78125 I7812560,IFRS,PL,"Reversal/Impairment of Right of Use assets - non operating equipment (Office equipment excluding IT)",R78125 I7812570,IFRS 16,PL,"Reversal/Impairment of Right of Use assets - rail equipment",R78125 I7841000,IFRS 16,PL,"Reversal/Impairment of Finance lease receivables",R78410