Chapter 3

DESCRIPTION OF ACCOUNTS

1 ASSETS


01 Cash and Cash Equivalents
02 Investments
03 Receivables
04 Inventories
05 Investment Property
06 Property, Plant and Equipment
07 Biological Assets
08 Intangible Assets


2 LIABILITIES


01 Financial Liabilities
02 Inter-Agency Payables
03 Intra-Agency Payables
04 Trust Liabilities
05 Deferred Credits/Unearned Income
06 Provisions


3 EQUITY


01 Government Equity
02 Revaluation Surplus
03 Intermediate Accounts
04 Equity in Joint Venture
05 Unrealized Gain/(Loss)


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