Chart of Accounts Inquiry

{ "columns": [ { "id": "code", "header": "Number", "accessorKey": "code" }, { "id": "name", "header": "Accounting Subject Name", "accessorKey": "name" }, { "id": "scope", "header": "Applicable Scope", "accessorKey": "scope" }, { "id": "category", "header": "Category", "accessorKey": "category" } ], "data": [ { "code": "1001", "name": "Cash on Hand", "scope": "", "category": "Asset Accounts" }, { "code": "1002", "name": "Bank Deposits", "scope": "", "category": "Asset Accounts" }, { "code": "1003", "name": "Deposits with Central Bank", "scope": "Bank-specific", "category": "Asset Accounts" }, { "code": "1011", "name": "Deposits with Peers", "scope": "Bank-specific", "category": "Asset Accounts" }, { "code": "1015", "name": "Other Monetary Funds", "scope": "", "category": "Asset Accounts" }, { "code": "1021", "name": "Settlement Reserve Funds", "scope": "Securities-specific", "category": "Asset Accounts" }, { "code": "1031", "name": "Deposited Margin", "scope": "Financial common", "category": "Asset Accounts" }, { "code": "1051", "name": "Lent Funds", "scope": "Financial common", "category": "Asset Accounts" }, { "code": "1101", "name": "Trading Financial Assets", "scope": "", "category": "Asset Accounts" }, { "code": "1111", "name": "Financial Assets Purchased Under Resale Agreements", "scope": "Financial common", "category": "Asset Accounts" }, { "code": "1121", "name": "Notes Receivable", "scope": "", "category": "Asset Accounts" }, { "code": "1122", "name": "Accounts Receivable", "scope": "", "category": "Asset Accounts" }, { "code": "1123", "name": "Prepayments", "scope": "", "category": "Asset Accounts" }, { "code": "1131", "name": "Dividends Receivable", "scope": "", "category": "Asset Accounts" }, { "code": "1132", "name": "Interest Receivable", "scope": "", "category": "Asset Accounts" }, { "code": "1211", "name": "Receivable Protection Reserve", "scope": "Insurance-specific", "category": "Asset Accounts" }, { "code": "1221", "name": "Receivable Subrogation Claims", "scope": "Insurance-specific", "category": "Asset Accounts" }, { "code": "1222", "name": "Receivable Reinsurance Accounts", "scope": "Insurance-specific", "category": "Asset Accounts" }, { "code": "1223", "name": "Receivable Reinsurance Unearned Premium Reserve", "scope": "Insurance-specific", "category": "Asset Accounts" }, { "code": "1224", "name": "Receivable Reinsurance Insurance Liability Reserve", "scope": "Insurance-specific", "category": "Asset Accounts" }, { "code": "1231", "name": "Other Receivables", "scope": "", "category": "Asset Accounts" }, { "code": "1241", "name": "Provision for Bad Debts", "scope": "", "category": "Asset Accounts" }, { "code": "1251", "name": "Discounted Assets", "scope": "Bank-specific", "category": "Asset Accounts" }, { "code": "1301", "name": "Loans", "scope": "Bank and Insurance common", "category": "Asset Accounts" }, { "code": "1302", "name": "Provision for Loan Losses", "scope": "Bank and Insurance common", "category": "Asset Accounts" }, { "code": "1311", "name": "Securities Redeemed on Behalf of Others", "scope": "Bank and Insurance common", "category": "Asset Accounts" }, { "code": "1321", "name": "Agency Business Assets", "scope": "", "category": "Asset Accounts" }, { "code": "1401", "name": "Material Purchases", "scope": "", "category": "Asset Accounts" }, { "code": "1402", "name": "Materials in Transit", "scope": "", "category": "Asset Accounts" }, { "code": "1403", "name": "Raw Materials", "scope": "", "category": "Asset Accounts" }, { "code": "1404", "name": "Material Cost Variance", "scope": "", "category": "Asset Accounts" }, { "code": "1406", "name": "Merchandise Inventory", "scope": "", "category": "Asset Accounts" }, { "code": "1407", "name": "Merchandise in Transit", "scope": "", "category": "Asset Accounts" }, { "code": "1410", "name": "Merchandise Purchase and Sale Price Difference", "scope": "", "category": "Asset Accounts" }, { "code": "1411", "name": "Consigned Processing Materials", "scope": "", "category": "Asset Accounts" }, { "code": "1412", "name": "Packaging Materials and Low-Value Consumables", "scope": "", "category": "Asset Accounts" }, { "code": "1421", "name": "Consumable Biological Assets", "scope": "Agriculture-specific", "category": "Asset Accounts" }, { "code": "1431", "name": "Revolving Materials", "scope": "Construction Contractor-specific", "category": "Asset Accounts" }, { "code": "1441", "name": "Precious Metals", "scope": "Bank-specific", "category": "Asset Accounts" }, { "code": "1442", "name": "Assets Taken Over in Lieu of Debt", "scope": "Financial common", "category": "Asset Accounts" }, { "code": "1451", "name": "Salvage Materials", "scope": "Insurance-specific", "category": "Asset Accounts" }, { "code": "1461", "name": "Provision for Inventory Devaluation", "scope": "", "category": "Asset Accounts" }, { "code": "1501", "name": "Prepaid Expenses", "scope": "", "category": "Asset Accounts" }, { "code": "1511", "name": "Separate Account Assets", "scope": "Insurance-specific", "category": "Asset Accounts" }, { "code": "1521", "name": "Held-to-Maturity Investments", "scope": "", "category": "Asset Accounts" }, { "code": "1522", "name": "Impairment Provision for Held-to-Maturity Investments", "scope": "", "category": "Asset Accounts" }, { "code": "1523", "name": "Available-for-Sale Financial Assets", "scope": "", "category": "Asset Accounts" }, { "code": "1524", "name": "Long-Term Equity Investments", "scope": "", "category": "Asset Accounts" }, { "code": "1525", "name": "Impairment Provision for Long-Term Equity Investments", "scope": "", "category": "Asset Accounts" }, { "code": "1526", "name": "Investment Properties", "scope": "", "category": "Asset Accounts" }, { "code": "1531", "name": "Long-Term Receivables", "scope": "", "category": "Asset Accounts" }, { "code": "1541", "name": "Unrealized Financing Income", "scope": "", "category": "Asset Accounts" }, { "code": "1551", "name": "Deposited Capital Margin", "scope": "Insurance-specific", "category": "Asset Accounts" }, { "code": "1601", "name": "Fixed Assets", "scope": "", "category": "Asset Accounts" }, { "code": "1602", "name": "Accumulated Depreciation", "scope": "", "category": "Asset Accounts" }, { "code": "1603", "name": "Impairment Provision for Fixed Assets", "scope": "", "category": "Asset Accounts" }, { "code": "1604", "name": "Construction in Progress", "scope": "", "category": "Asset Accounts" }, { "code": "1605", "name": "Construction Materials", "scope": "", "category": "Asset Accounts" }, { "code": "1606", "name": "Disposal of Fixed Assets", "scope": "", "category": "Asset Accounts" }, { "code": "1611", "name": "Finance Lease Assets", "scope": "Leasing-specific", "category": "Asset Accounts" }, { "code": "1612", "name": "Unguaranteed Residual Value", "scope": "Leasing-specific", "category": "Asset Accounts" }, { "code": "1621", "name": "Productive Biological Assets", "scope": "Agriculture-specific", "category": "Asset Accounts" }, { "code": "1622", "name": "Accumulated Depreciation of Productive Biological Assets", "scope": "Agriculture-specific", "category": "Asset Accounts" }, { "code": "1623", "name": "Public Welfare Biological Assets", "scope": "Agriculture-specific", "category": "Asset Accounts" }, { "code": "1631", "name": "Oil and Gas Assets", "scope": "Oil and Gas Extraction-specific", "category": "Asset Accounts" }, { "code": "1632", "name": "Accumulated Depletion", "scope": "Oil and Gas Extraction-specific", "category": "Asset Accounts" }, { "code": "1701", "name": "Intangible Assets", "scope": "", "category": "Asset Accounts" }, { "code": "1702", "name": "Accumulated Amortization", "scope": "", "category": "Asset Accounts" }, { "code": "1703", "name": "Impairment Provision for Intangible Assets", "scope": "", "category": "Asset Accounts" }, { "code": "1711", "name": "Goodwill", "scope": "", "category": "Asset Accounts" }, { "code": "1801", "name": "Long-Term Prepaid Expenses", "scope": "", "category": "Asset Accounts" }, { "code": "1811", "name": "Deferred Income Tax Assets", "scope": "", "category": "Asset Accounts" }, { "code": "1901", "name": "Undisposed Property Gains and Losses", "scope": "", "category": "Asset Accounts" }, { "code": "2001", "name": "Short-Term Loans", "scope": "", "category": "Liability Accounts" }, { "code": "2002", "name": "Deposited Margin", "scope": "Financial common", "category": "Liability Accounts" }, { "code": "2003", "name": "Borrowed Funds", "scope": "Financial common", "category": "Liability Accounts" }, { "code": "2004", "name": "Borrowings from Central Bank", "scope": "Bank-specific", "category": "Liability Accounts" }, { "code": "2011", "name": "Interbank Deposits", "scope": "Bank-specific", "category": "Liability Accounts" }, { "code": "2012", "name": "Deposits Absorbed", "scope": "Bank-specific", "category": "Liability Accounts" }, { "code": "2021", "name": "Discounted Liabilities", "scope": "Bank-specific", "category": "Liability Accounts" }, { "code": "2101", "name": "Trading Financial Liabilities", "scope": "", "category": "Liability Accounts" }, { "code": "2111", "name": "Financial Assets Sold Under Repurchase Agreements", "scope": "Financial common", "category": "Liability Accounts" }, { "code": "2201", "name": "Notes Payable", "scope": "", "category": "Liability Accounts" }, { "code": "2202", "name": "Accounts Payable", "scope": "", "category": "Liability Accounts" }, { "code": "2205", "name": "Advances from Customers", "scope": "", "category": "Liability Accounts" }, { "code": "2211", "name": "Employee Benefits Payable", "scope": "", "category": "Liability Accounts" }, { "code": "2221", "name": "Taxes Payable", "scope": "", "category": "Liability Accounts" }, { "code": "2231", "name": "Dividends Payable", "scope": "", "category": "Liability Accounts" }, { "code": "2232", "name": "Interest Payable", "scope": "", "category": "Liability Accounts" }, { "code": "2241", "name": "Other Payables", "scope": "", "category": "Liability Accounts" }, { "code": "2251", "name": "Policyholder Dividends Payable", "scope": "Insurance-specific", "category": "Liability Accounts" }, { "code": "2261", "name": "Reinsurance Accounts Payable", "scope": "Insurance-specific", "category": "Liability Accounts" }, { "code": "2311", "name": "Funds from Agency Securities Trading", "scope": "Securities-specific", "category": "Liability Accounts" }, { "code": "2312", "name": "Funds from Agency Underwriting Securities", "scope": "Securities and Bank common", "category": "Liability Accounts" }, { "code": "2313", "name": "Funds from Agency Securities Redemption", "scope": "Securities and Bank common", "category": "Liability Accounts" }, { "code": "2314", "name": "Agency Business Liabilities", "scope": "", "category": "Liability Accounts" }, { "code": "2401", "name": "Accrued Expenses", "scope": "", "category": "Liability Accounts" }, { "code": "2411", "name": "Provisions", "scope": "", "category": "Liability Accounts" }, { "code": "2501", "name": "Deferred Income", "scope": "", "category": "Liability Accounts" }, { "code": "2601", "name": "Long-Term Loans", "scope": "", "category": "Liability Accounts" }, { "code": "2602", "name": "Long-Term Bonds", "scope": "", "category": "Liability Accounts" }, { "code": "2701", "name": "Maturity Reserve", "scope": "Insurance-specific", "category": "Liability Accounts" }, { "code": "2702", "name": "Insurance Liability Reserve", "scope": "Insurance-specific", "category": "Liability Accounts" }, { "code": "2711", "name": "Policyholder Deposits", "scope": "Insurance-specific", "category": "Liability Accounts" }, { "code": "2721", "name": "Separate Account Liabilities", "scope": "Insurance-specific", "category": "Liability Accounts" }, { "code": "2801", "name": "Long-Term Payables", "scope": "", "category": "Liability Accounts" }, { "code": "2802", "name": "Unrecognized Financing Expenses", "scope": "", "category": "Liability Accounts" }, { "code": "2811", "name": "Special Payables", "scope": "", "category": "Liability Accounts" }, { "code": "2901", "name": "Deferred Income Tax Liabilities", "scope": "", "category": "Liability Accounts" }, { "code": "3001", "name": "Clearing Fund Transactions", "scope": "Bank-specific", "category": "Common Accounts" }, { "code": "3002", "name": "Foreign Exchange Trading", "scope": "Financial common", "category": "Common Accounts" }, { "code": "3101", "name": "Derivative Instruments", "scope": "", "category": "Common Accounts" }, { "code": "3201", "name": "Hedging Instruments", "scope": "", "category": "Common Accounts" }, { "code": "3202", "name": "Hedged Items", "scope": "", "category": "Common Accounts" }, { "code": "4001", "name": "Paid-in Capital", "scope": "Bank-specific", "category": "Owner's Equity Accounts" }, { "code": "4002", "name": "Capital Reserve", "scope": "", "category": "Owner's Equity Accounts" }, { "code": "4101", "name": "Surplus Reserve", "scope": "", "category": "Owner's Equity Accounts" }, { "code": "4102", "name": "General Risk Reserve", "scope": "Financial common", "category": "Owner's Equity Accounts" }, { "code": "4103", "name": "Hedging Instruments", "scope": "", "category": "Owner's Equity Accounts" }, { "code": "4104", "name": "Profit Distribution", "scope": "", "category": "Owner's Equity Accounts" }, { "code": "4201", "name": "Treasury Stock", "scope": "", "category": "Owner's Equity Accounts" }, { "code": "5001", "name": "Production Costs", "scope": "", "category": "Cost Accounts" }, { "code": "5101", "name": "Manufacturing Overhead", "scope": "", "category": "Cost Accounts" }, { "code": "5201", "name": "Labor Costs", "scope": "", "category": "Cost Accounts" }, { "code": "5301", "name": "Research and Development Expenses", "scope": "", "category": "Cost Accounts" }, { "code": "5401", "name": "Construction in Progress", "scope": "Construction Contractor-specific", "category": "Cost Accounts" }, { "code": "5402", "name": "Construction Settlement", "scope": "Construction Contractor-specific", "category": "Cost Accounts" }, { "code": "5403", "name": "Mechanical Operations", "scope": "Construction Contractor-specific", "category": "Cost Accounts" }, { "code": "6001", "name": "Main Business Revenue", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6011", "name": "Interest Income", "scope": "Financial common", "category": "Profit and Loss Accounts" }, { "code": "6021", "name": "Commission Income", "scope": "Financial common", "category": "Profit and Loss Accounts" }, { "code": "6031", "name": "Premium Income", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6032", "name": "Reinsurance Premium Income", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6041", "name": "Lease Income", "scope": "Leasing-specific", "category": "Profit and Loss Accounts" }, { "code": "6051", "name": "Other Business Revenue", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6061", "name": "Exchange Gains and Losses", "scope": "Financial-specific", "category": "Profit and Loss Accounts" }, { "code": "6101", "name": "Gains and Losses from Changes in Fair Value", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6111", "name": "Investment Income", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6201", "name": "Recovered Insurance Liability Reserve", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6202", "name": "Recovered Claims Expenses", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6203", "name": "Recovered Reinsurance Expenses", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6301", "name": "Non-Operating Income", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6401", "name": "Main Business Costs", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6402", "name": "Other Business Costs", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6405", "name": "Business Taxes and Surcharges", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6411", "name": "Interest Expense", "scope": "Financial common", "category": "Profit and Loss Accounts" }, { "code": "6421", "name": "Commission Expense", "scope": "Financial common", "category": "Profit and Loss Accounts" }, { "code": "6501", "name": "Provision for Unearned Premium Reserve", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6502", "name": "Provision for Insurance Liability Reserve", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6511", "name": "Claims Expenses", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6521", "name": "Policyholder Dividend Expenses", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6531", "name": "Surrender Value", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6541", "name": "Outward Reinsurance Premiums", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6542", "name": "Reinsurance Expenses", "scope": "Insurance-specific", "category": "Profit and Loss Accounts" }, { "code": "6601", "name": "Selling Expenses", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6602", "name": "Administrative Expenses", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6603", "name": "Financial Expenses", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6604", "name": "Exploration Expenses", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6701", "name": "Asset Impairment Losses", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6711", "name": "Non-Operating Expenses", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6801", "name": "Income Tax", "scope": "", "category": "Profit and Loss Accounts" }, { "code": "6901", "name": "Prior Period Adjustment of Profit and Loss", "scope": "", "category": "Profit and Loss Accounts" } ] }