CHAPTER II:
CATALOGUE OF ACCOUNTS

ARTICLE 14. Encoding the Chart of Accounts is structured on the basis of the following levels:

    Class: The first digit
    Group: The first two digits
    Account: The first four digits
    Sub: The first six digits

The classes that the first digit identifies are:

    Class 1: Active
    Class 2: Passive
    Class 3: Heritage
    Class 4: Income
    Class 5: Expenditures
    Class 6: Cost of sales
    Class 7: Costs of production or operation
    Class 8: Debit memorandum accounts
    Class 9: Credit memorandum accounts

Classes 1, 2 and 3 include the accounts comprising the balance sheet, the classes 4, 5, 6 and 7 correspond to the accounts of the state of gains or losses or income statement and Classes 8 and 9 detailed memorandum accounts .