IFRS Chart of Accounts - Dominican Republic Assets balance Current Assets balance Cash and Cash Equivalents balance Receivables balance Inventories balance Recoverable Taxes and Prepayments balance Advance payments balance Financial assets balance Non-current Assets balance Property, Plant and Equipment balance Right-of-use Assets balance Deferred tax asset balance Intangible assets balance Investment Property balance Liabilities balance Current Liabilities balance Payables balance Taxes and Withholdings Payable balance Work obligations balance Current loans balance Provisions balance Non-current Liabilities balance Lease liabilities balance Deferred tax liability balance Equity balance Capital and reserves balance Withheld Earnings balance Accumulated Other Comprehensive Income balance Revenue income Other Income and Gains income Cost of Sales and Services income Operational expenses income Financial expenses income Income Tax income Closing and control accounts off-balance IFRS Chart of Accounts - Dominican Republic 1 ASSETS 2 LIABILITIES 3 EQUITY 4 INCOME 5 COSTS 6 EXPENSES 7 CLOSING AND CONTROL ACCOUNTS 11 Current Assets 12 Non-current Assets 21 Current Liabilities 22 Current provisions 23 Non-current Liabilities 31 Capital and reserves 41 Revenue 42 Other Income and Gains 51 Cost of Sales and Services 61 Operational expenses 62 Financial expenses and measurement effects 63 Income Tax 1101 Cash and Cash Equivalents 1102 Receivables 1103 Inventories 1104 Recoverable Taxes and Prepayments 1105 Advance payments 1106 Current contractual assets 1107 Current financial investments 1110 Non-current assets held for sale 1201 Property, plant and equipment - land and buildings 1202 Property, plant and equipment - furniture and equipment 1203 Property, plant and equipment - transportation 1204 Constructions and assets in process 1205 Right-of-use Assets 1206 Deferred tax asset 1207 Non-current financial investments 1208 Investment Property 1209 Intangible assets 2101 Trade accounts payable 2102 Taxes and Withholdings Payable 2103 Labor obligations and social security 2104 Current loans and financing 2105 Current contractual liabilities 2106 Liabilities associated with assets held for sale 2201 Current provisions 2301 Non-current loans and financing 2302 Lease liabilities 2303 Deferred tax liability 2304 Non-current provisions 3101 Share capital 3102 Contributions pending formalization 3103 Legal and statutory reserves 3104 Withheld Earnings 3105 Result of the period 3106 Accumulated Other Comprehensive Income 3107 Dividends or distributions declared 4101 Income from sales of goods 4102 Service revenue 4103 Returns and discounts on sales 4104 Income from construction contracts or projects 4201 Financial income 4202 Realized earned exchange difference 4203 Earned unrealized exchange difference 4204 Bad debt recovery 4205 Inventory Impairment Reversal 4206 Asset Impairment Reversal 4207 Reversal of provisions 4208 Gain from measurement of financial instruments 4209 Gain on fair value investment properties 4210 Gain on disposal of non-current assets 4999 Other income 5101 Cost of sales 5102 Merchandise purchases 5103 Freight, insurance and capitalizable import expenses 5104 direct labor 5105 Manufacturing indirect costs 5106 Inventory Impairment Loss 6101 Salaries, salaries and benefits 6102 TSS and INFOTEP employers 6103 Professional fees 6104 Short-term or low-value leases 6105 Public services and communications 6106 Materials and supplies 6107 Fuels, transport and courier 6108 Repairs and maintenance 6109 Advertising, promotion and representation 6110 Depreciation of property, plant and equipment 6111 Amortization of intangibles 6112 Depreciation of Right-of-use Assets 6113 Insurance 6114 Taxes, fees and contributions 6115 Expected credit loss expense 6116 Loss due to impairment of property, plant and equipment 6117 Loss due to impairment of intangibles 6118 Provisions expense 6119 Long-term employee benefit expense 6120 Loss on disposal of non-current assets 6201 Financial expenses - interest 6202 Banking and card fees 6203 Financial expense for leases 6204 Realized lost exchange difference 6205 Lost unrealized exchange difference 6206 Loss due to measurement of financial instruments 6207 Loss on fair value of investment property 6208 Tax on checks and electronic transfers 6301 Current tax expense 6302 Deferred tax expense 6303 Deferred tax income 6999 Other expenses 7101 Result before tax 7102 Result after tax 110101 Cash on Hand 110102 Petty Cash 110103 Bank - Local Currency 110104 Bank - Foreign Currency 110105 Cash equivalents 110201 Trade Receivables 110202 Other accounts receivable 110203 Current notes receivable 110204 Advances to suppliers 110205 Provision for expected customer credit losses 110206 Provision for expected credit losses on other accounts receivable 110301 Merchandise inventory 110302 Inventory in transit 110303 Raw materials inventory 110304 Inventory of finished products 110305 Allowance for Inventory Impairment 110401 Recoverable ITBIS on Purchases 11040101 Input ITBIS on Purchases 18% 11040102 Input ITBIS on Purchases 16% 11040103 Input ITBIS on Purchases 9% 11040104 Input ITBIS on Purchases 8% 110402 Recoverable ISR Withholdings 110403 Income tax advances 110404 Tax Receivables from DGII 110405 Other taxes to be recovered 110501 Prepaid insurance 110502 Prepaid rentals 110503 Prepaid services 110601 Contractual revenue assets 110701 Current investments at amortized cost 110702 Current investments at fair value through profit or loss 110703 Current investments at fair value with changes in OCI 111001 Non-current assets held for sale 111002 Impairment of assets held for sale 120101 Land 120102 Buildings 120191 Accumulated depreciation of buildings 120192 Accumulated impairment of buildings 120201 Office furniture and equipment 120202 Computer equipment and technology 120203 Machinery and equipment 120204 Minor capitalizable tools and equipment 120291 Accumulated depreciation of furniture and equipment 120292 Accumulated impairment of furniture and equipment 120301 Vehicles and transportation equipment 120391 Accumulated vehicle depreciation 120392 Accumulated vehicle impairment 120401 Constructions in process 120402 Advances for the acquisition of fixed assets 120501 Right-of-use assets - real estate 120502 Right-of-use assets - vehicles 120503 Right-of-use assets - equipment 120591 Accumulated depreciation of right-of-use assets 120592 Accumulated impairment of right-of-use assets 120601 Deferred tax asset 120701 Non-current investments at amortized cost 120702 Non-current investments at fair value through profit or loss 120703 Non-current investments at fair value with changes in OCI 120801 Investment Property 120891 Accumulated depreciation of investment properties 120892 Accumulated impairment of investment properties 120901 Software and licenses 120902 Trademarks and rights 120903 Capitalized development 120991 Accumulated amortization of intangibles 120992 Accumulated impairment of intangibles 210101 Trade Payables 210102 Other accounts payable 210103 Current notes payable 210104 Advances received from customers 210201 Output ITBIS Payable 21020101 Output ITBIS Payable at 18% 21020102 Output ITBIS Payable at 16% 21020103 Output ITBIS Payable at 9% 21020104 Output ITBIS Payable at 8% 21020105 ITBIS zero rate sales and exports 210202 ITBIS withholdings payable 21020201 ITBIS withholdings 100% services payable 210203 ISR withholdings payable 210204 Income tax payable 210205 Other taxes payable 21020501 Legal tip payable 21020502 Tax on assets payable 210301 Salaries and salaries payable 210302 Vacation payable 210303 Easter gift to pay 210304 Bonuses to pay 210305 TSS payable 210306 INFOTEP to pay 210401 Current bank loans 210402 Current portion of long-term loans 210501 Deferred revenue from contracts with customers 210601 Liabilities associated with assets held for sale 220101 Current litigation provision 220102 Provision for current guarantees 220103 Provision for current restructuring 220104 Other current provisions 230101 Non-current bank loans 230102 Non-current documents payable 230201 Current lease liability 230202 Non-current lease liability 230301 Deferred tax liability 230401 Non-current litigation provision 230402 Provision for non-current guarantees 230403 Provision for dismantling, removal or restoration 230404 Provision for non-current restructuring 230405 Long-term employee benefits 310601 Cumulative ORI 310602 Revaluation surplus 310603 Foreign currency conversion reserve 310604 Reserve for financial instruments at fair value with changes in OCI 310605 Accumulated actuarial gains and losses 110406 Recoverable ITBIS Withheld on Acquisitions 11040601 Recoverable ITBIS Withheld on Acquisitions at 2% 110407 Recoverable ITBIS Withheld by Third Parties 110408 Recoverable ISR Withholdings by Customers 11040801 Recoverable State ISR Withholding at 1.5% 11040802 Recoverable State ISR Withholding at 5% 11040803 Recoverable Exporter ISR Withholding at 2.5% 210206 ISR dividends withheld payable 21020601 ISR dividends 10% withheld payable 210207 ISR payments abroad payable 21020701 Foreign ISR other taxable payments 27% payable 21020702 Foreign ISR interest 10% payable 21020703 Foreign ISR royalties, software and online services 15% payable 210208 ISC payable 21020801 ISC alcoholic beverages payable 21020802 ISC tobacco and cigarettes payable 21020803 ISC telecommunications payable 21020804 ISC fossil fuels payable 21020805 ISC motor vehicles payable 210209 CDT INDOTEL payable 21020901 CDT INDOTEL 2% payable 210210 Real Estate Transfer Tax payable 21021001 Real estate transfer ITI 3% payable 210211 ITBIS withholdings 30% payable 21021101 ITBIS withholdings 30% large taxpayer payable 210212 ITBIS informal supplier withholdings payable 21021201 ITBIS withholdings informal supplier 75% payable 210213 ISR withholding fees payable 21021301 ISR withholdings for legal entities 5% payable 21021302 ISR withholdings for individuals services 10% payable 210214 ISR withholdings on rent payable 21021401 ISR rental withholdings 10% payable 210215 ISR withholdings interest payable 21021501 ISR withholdings interest for individuals 10% payable 21021502 ISR withholdings interest legal entities 1% payable 210216 State ISR withholdings payable 210217 ISR Withholding on Prizes payable 21021701 ISR Withholding on Prizes 25% payable 210218 Livestock sector ISR withholdings payable 21021801 ISR withholdings for livestock/beef 1% payable 210219 Tax on checks and transfers payable 21021901 Checks and transfers tax 0.15% payable 21021902 Checks and transfers tax 0.20% payable 11040701 Recoverable ITBIS Withheld by Airlines 11040702 Recoverable ITBIS Withheld by Companies 11040703 Recoverable ITBIS Withheld by Hotels 11040704 Recoverable ITBIS Withheld by State Entities 21020202 ITBIS RST withholdings 18% payable 21020203 ITBIS RST withholdings 16% payable 21020204 ITBIS withholdings 100% insurance payable 21020301 ISR withholdings other income 10% payable 21021202 ITBIS withholdings informal supplier 75% rate 16% payable 21021203 ITBIS withholdings informal supplier 100% rate 18% payable 21021204 ITBIS withholdings informal supplier 100% rate 16% payable 21021702 ISR Withholding on Prizes 10% payable 21021703 ISR Withholding on Prizes 15% payable 21021704 ISR Withholding on Slot Machine Prizes 10% payable 21020806 Insurance ISC withholdings payable 21020807 ISC Avtur 6.5% payable 21020808 Additional fuel ISC RD$2 per gallon to pay