SNC – Chart of Accounts (Ordinance No.

1011/2009, of 9/9)
1 NET FINANCIAL MEANS * 24 State and other public entities * 3 INVENTORIES AND ASSETS 42 Investment properties
11 Box 241 Income tax BIOLOGICALS * 421 Land and natural resources
12 Deposits on demand 242 Retention of taxes on 31 Purchases 422 Buildings and other constructions
yields * ……
13 Other bank deposits 311 Goods
243 Value Added Tax 312 Raw materials, subsidiary and of 426 Other properties of
14 Other financial instruments * investment
(VAT) * consumption
141 Derivatives ……
2431 VAT - Supported 313 Biological assets
1411 Potentially favorable 428 Accumulated Depreciations
2432 VAT - Deductible ……
1412 Potentially unfavorable 317 Purchase Returns 429 Accumulated impairment losses
2433 VAT - Settled
142 Financial instruments held 318 Discounts and deductions in 43 Tangible fixed assets
2434 VAT - Regularizations
for negotiation purchases 431 Land and natural resources
2435 VAT - Assessment
1421 Financial assets 32 Goods 432 Buildings and other constructions
2436 VAT - To be paid
1422 Financial liabilities ... ... 433 Basic Equipment
2437 VAT - To recover
143 Other assets and liabilities 325 Goods in transit 434 Transport equipment
2438 VAT - Refunds requested
financial (fair value through the 326 Goods in the possession of third parties 435 Administrative equipment
2439 VAT - Official Liquidations
results) ... ...
436 Biological equipment *
244 Other taxes 329 Accumulated impairment losses
1431 Other financial assets 437 Other tangible fixed assets
245 Contributions to Security 33 Raw materials, subsidiary and regarding
1432 Other financial liabilities 438 Accumulated depreciations
Social consumption 439 Accumulated impairment losses
2 ACCOUNTS RECEIVABLE AND PAYABLE 246 Taxes of local authorities 331 Raw materials
... … 44 Intangible assets
21 Clients 332 Subsidiary Matters
248 Other taxes 441 Goodwill
211 Clients c/c 333 Packaging
25 financings obtained 334 Miscellaneous materials
442 Development Projects *
2111 General clients
251 Credit institutions and companies 443 Computer programs
2112 Clients - parent company 335 Materials in transit
financial ... ... 444 Industrial Property
2113 Clients - companies ... ...
subsidiaries 2511 Bank loans 339 Accumulated impairment losses
446 Other intangible assets
2114 Clients - associated companies 2512 Banking discoveries 34 Finished and intermediate products ……
2513 Financial leases ... ...
2115 Clients - ventures 346 Products in the possession of third parties
448 Accumulated amortizations
sets ... ... 449 Accumulated impairment losses
... ...
2116 Clients - other parts 252 Securities Market 349 Accumulated impairment losses 45 Ongoing Investments
related 2521 Loans by obligations * 451 Ongoing financial investments
35 By-products, waste,
…… ... ... 452 Investment properties in
wastes and scraps
212 Clients - accounts receivable 253 Capital participants course
351 Subproducts
2121 General clients 2531 Parent company - Supplies and 453 Tangible fixed assets in progress
352 Wastes, residues, and scrap
2122 Clients - parent company other mutuals ... ... 454 Intangible assets in progress
2123 Clients - companies 2532 Other participants - 359 Accumulated impairment losses 455 Advances on account of
subsidiaries Supplies and other mutuals 36 Products and ongoing work investments
2124 Clients - associated companies ... ... 37 Biological Assets ……
2125 Clients - ventures 254 Subsidiaries, associates and 371 Consumables 459 Accumulated impairment losses
sets joint ventures 3711 Animals 46 Non-current assets held for
2126 Clients - other parts …… 3712 Plants sale *
related 258 Other funders 372 From production ……
... … 26 Shareholders/partners 3721 Animals 469 Accumulated impairment losses
218 Customer advances * 261 Shareholders with subscription * 3722 Plants
219 accumulated impairment losses 262 Unreleased quotas * …… 5 CAPITAL, RESERVES AND
263 Advances on account of profits 38 Reclassification and regularization of RESULTS TRANSITED *
22 Suppliers 264 Results attributed inventories and biological assets 51 Capital
221 Suppliers c/c 265 Available profits 382 Goods
52 Own shares (quotas) *
2211 General suppliers 266 Loans granted - 383 Raw materials, subsidiaries and of
521 Face value
2212 Suppliers - parent company parent company consumption
384 Finished and intermediate products 522 Discounts and prizes
2213 Suppliers - companies … ... ... …
subsidiaries 268 Other operations 385 Subproducts, wastes, 53 Other capital instruments
2214 Suppliers - companies 269 Accumulated impairment losses waste and scraps own
associated 27 Other accounts receivable and payable 386 Products and ongoing work …
2215 Suppliers - 387 Biological assets 54 Issuance Awards
271 Investment Suppliers …
joint ventures 2711 Investment suppliers - 39 Advances on account of
55 Reservations
2216 Suppliers - other parties general accounts purchases
551 Legal reserves
related 2712 invoices in reception and
... … 4 INVESTMENTS * 552 Other reserves
conference ……
222 Suppliers - accounts payable 2713 Advances to suppliers 41 Financial investments * 56 Transitioned results
2221 General suppliers of investments 411 Investments in subsidiaries
2222 Suppliers - parent company 57 Adjustments in assets
272 Debtors and creditors by 4111 Capital participation - method financial
2223 Suppliers - companies additions (economic periodization) of equity equivalence
subsidiaries 571 Related to the method of
2721 Debtors for increases of 4112 Capital participations - others
2224 Suppliers - companies equity method
income methods
associated 5711 Transition adjustments *
2722 Creditors for increments of 4113 Loans granted
2225 Suppliers - ... ... 5712 Unattributed profits *
expenses 5713 Resulting from other variations
joint ventures 412 Investments in associates
273 Post-Employment Benefits * in the equity of the subsidiaries
2226 Suppliers - other parts 4121 Capital participation - method
274 Deferred taxes * ……
related of equity equivalence
Deferred tax assets 579 Others
... … 4122 Capital contributions - others
225 invoices in reception and
2742 Deferred tax liabilities 58 Revaluation surplus of
methods
275 Creditors for subscriptions not tangible and intangible fixed assets
conference 4123 Loans granted
... … released 581 Reassessments resulting from
... ...
228 Advances to suppliers 276 Advances on account of sales legal diplomas
413 Investments in entities
229 Accumulated impairment losses ... … 5811 Before tax on the
jointly controlled
278 Other debtors and creditors yield
4131 Shareholdings - method
23 People 279 Accumulated impairment losses 5812 Deferred Taxes
of equity equivalence
231 Amounts payable ……
28 Deferrals 4132 Capital contributions - others
To the social bodies 589 Other surpluses
281 Expenses to be recognized methods
2312 To the staff 5891 Before tax on the
282 Revenues to recognize 4133 Loans granted
232 Advances yield
29 Provisions ... ... Deferred taxes
To the social bodies
291 Taxes 414 Investments in other companies
2322 To the people 59 Other variations in capital
…… 292 Guarantees to customers 4141 Capital Shares
4142 Loans granted own
237 Guarantees 293 ongoing legal processes
... ... 591 Conversion differences of
2371 Of the social bodies 294 Workplace accidents and diseases
415 Other financial investments financial statements
2372 Of the personnel professionals
4151 Detained until maturity 592 Adjustments for deferred taxes
238 Other operations 295 Environmental subjects
…… 593 Subsidies*
2381 With the social bodies 296 onerous contracts
4158 Others 594 Donations
2382 With the staff 297 Restructuring ... ... ……
239 Accumulated impairment losses 298 Other provisions 419 Accumulated impairment losses 599 Others

IPCA/SR
SNC - Chart of Accounts (Ordinance No. 1011/2009, of 9/9)
6 EXPENSES * 676 Onerous Contracts 73 Variations in the inventories of 7878 Other income and gains
61 Cost of goods sold and 677 Restructuring production 788 Others *
the consumed materials 678 Other provisions 731 Finished and intermediate products 7881 Corrections related to periods
611 Goods 68 Other expenses and losses 732 by-products, waste, previous
612 Raw materials, subsidiaries and 681 Taxes waste and scraps 7882 Excess of the estimate for
consumption 6811 Direct taxes 733 Products and ongoing work taxes
613 Biological assets (purchases)* 6812 Indirect taxes: 734 Biological assets 7883 Imputation of subsidies for
62 Supplies and services 6813 Fees 74 Works for the entity itself investments
externals 682 Discounts for prompt payment 741 Tangible fixed assets 7884 Gains from other instruments
621 Subcontracts granted 742 Intangible assets financial
622 Specialized services 683 Bad debts * 743 Investment properties 7885 Tax refund
6221 Specialized work 684 Losses in inventories * 744 Assets for deferred expenses ……
6222 Advertising and Propaganda 6841 Claims …… 7888 Unspecified others
6223 Surveillance and security 6842 Breaks 75 Subsidies for exploitation 79 Interest, dividends, and others
6224 Fees ……
751 Subsidies from the State and other entities similar earnings
6225 Commissions 6848 Other losses 791 Interest earned
public
6226 Conservation and repair 685 Expenses and losses in subsidiaries,
752 Subsidies from other entities 7911 of deposits
…… associates and ventures 7912 From other means applications
6228 Others sets 76 Reversals
761 Depreciations and Amortizations liquid finances
623 Materials 6851 Coverage of losses 7913 The financing granted to
6231 Tools and utensils of 6852 Application of the method of 7611 Investment properties
7612 Tangible fixed assets associates and enterprises
rapid wear equity equivalence sets
6232 Books and technical documentation 6853 Alienations 7613 Intangible assets
…… 762 Of impairment losses 7914 The financing granted to
6233 Office supplies subsidiaries
6234 Articles for offer 6858 Other expenses and losses 7621 In receivables
686 Expenses and losses in the remaining 76211 Clients 7915 The obtained financing
… ……
6238 Others financial investments 76212 Other debtors
6861 Coverage of losses 7622 In inventories 7918 From other financing
624 Energy and fluids granted
6241 Electricity 6862 Alienations 7623 In financial investments
…… 7624 In investment properties 792 Dividends obtained
6242 Fuels 6868 Other expenses and losses 7921 Applications of means
6243 Water 7625 In tangible fixed assets
…
687 Expenses and losses on investments 7626 In intangible assets liquid financials
non-financial 7922 Of the associates and
6248 Others 7627 In ongoing investments
625 Displacements, stays and transportations 6871 Alienations 7628 In non-current assets held joint ventures
6251 Transfers and Stays 6872 Claims for sale 7923 Of subsidiaries
6252 Personnel transportation 6873 Abates 763 Of provisions ……
6253 Freight transportation 6874 Expenses on properties of 7631 Taxes 7928 Others
… investment 7632 Guarantees to customers … ……
6258 Others ……
7633 Ongoing legal proceedings 798 Other similar income
626 Diverse services 6878 Other expenses and losses ……
688 Others * 7634 Workplace accidents and diseases
6261 Rents and leases professionals 8 RESULTS
6262 Communication 6881 Corrections related to periods
7635 Environmental subjects Net result for the period
6263 Insurance previous
7636 onerous contracts 811 Result before taxes *
6264 Royalties 6882 Donations
7637 Restructuring 812 Income Tax on
6265 Litigation and Notarization 6883 Contributions
7638 Other provisions period
6266 Representation expenses 6884 Offers and samples of …… 8121 Estimated tax for the period
6267 Cleaning, hygiene and comfort inventories 77 Gains from increases of fairness 8122 Deferred Tax
6268 Other services 6885 Insufficiency of the estimate for value ……
63 Personnel expenses taxes
771 In financial instruments 818 Net income
631 Remunerations of the governing bodies 6886 Losses in instruments
772 In financial investments ……
632 Personnel Remunerations financial
…… 773 In investment properties 89 Advanced dividends
633 Post-Employment Benefits 6888 Other unspecified 774 In biological assets
6331 Awards for pensions * 69 Financing expenses and losses 78 Other income and gains
6332 Other benefits 781 Supplementary income
691 Interest borne
634 Indemnities 7811 Social services
6911 Interest on obtained financing
635 Charges on remuneration …… 7812 Equipment rental
636 Accident insurance at work and 6918 Other interest 7813 Studies, projects and assistance
occupational diseases 692 Unfavorable exchange rate differences technological
637 Social action expenses 6921 Relating to financing 7814 Royalties
638 Other personnel expenses obtained 7815 Performance of social positions
64 Depreciation and expenses ……
in other companies
amortization 6928 Others 7816 Other income
……
641 Investment properties 698 Other expenses and losses of supplementary
642 Tangible fixed assets 782 Discounts for prompt payment
financing
643 Intangible assets. obtained
6981 Related to financing
65 Impairment losses obtained 783 Recovery of receivables
651 Accounts Receivable …… 784 Gains in inventories
6511 Clients 6988 Others 7841 Claims
6512 Other debtors 7842 Leftovers
652 In inventories 7 YIELDS * …
653 In financial investments 71 Sales 7848 Other gains
654 In investment properties 711 Goods 785 Income and gains in
655 In tangible fixed assets 712 Finished and intermediate products subsidiaries, associates and
656 In intangible assets 713 By-products, waste, joint ventures
657 In ongoing investments 7851 Application of the method of
waste and scraps
658 In non-current assets held 714 Biological assets equity equivalence
for sale ... ... 7852 Alienations
……
66 Losses due to reductions of fairness 716 VAT on sales with tax
included 7858 Other income and gains
value 786 Income and gains in the
661 In financial instruments 717 Sales Returns
718 Discounts and deductions in remaining financial assets
662 In financial investments 7861 Favorable exchange rate differences
663 In investment properties sales
7862 Alienations
664 In biological assets 72 Service provisions * ……
67 Provisions of the period 721 Service A 7868 Other income and gains
671 Taxes 722 Service B 787 Income and gains in
... …
672 Guarantees to customers non-financial investments
725 Secondary services
673 Ongoing legal proceedings 7871 Alienations
726 VAT on services with tax
674 Work accidents and diseases 7872 Claims
included
professionals ... … 7873 Income and other earnings in
675 Environmental articles 728 Discounts and deductions investment properties
……

IPCA/SR
IPCA/SR