Master Chart of Accounts (MAS)

188

Share of net profit of Partnership

189

Share of net profit of Associates and / or Joint Ventures

198

Dividends Revenue

198 01

Wholly-owned subsidiaries

198 02

Other Corporations

198 20

Associated Companies

198 30

Joint Venture

199

Interest Revenue

199 01

Other related parties

199 02

Wholly-owned subsidiaries

199 20

Associated Companies

199 21

Directors

199 22

Other persons

210

Gains / Losses on Disposal on PPE

211

Gains / Losses Disposal on Non Current Invest

212

Gains / Losses on Disposal on Other Assets

213

Asset Realisation Account

214

Impairment of PPE

256

Opening Land Held for Sale

256 01

Cost of acquisition

256 02

Development cost capitalised

256 03

Rates & Taxes

256 04

Borrowing and holding costs capitalised

256 05

Description

259

Opening Construction Contracts & W.I.P.

266

Closing Land Held for Resale

266 01

Cost of acquisition

266 02

Development cost capitalised

266 03

Rates & Taxes

266 04

Borrowing and holding costs capitalised

266 05

Description

269

Closing Construction Contracts & W.I.P.

307

Auditor's Remuneration

307 01

Auditing / reviewing of the financial report

307 02

Taxation Services

307 03

Other Services

307 05

Auditing / reviewing of subsidiaries

308

Bad and Doubtful Debts

308 01

Trade receivables

308 02

Wholly owned subsidiaries

310

Finance costs

310 01

External

310 02

Related entities

310 03

Other related parties

310 04

Other

388

Finance and Operating Leasing Charges

388 01

Rental finance lease

388 02

Charges finance lease

388 03

Operating rental lease expense

388 04

Operating rental contingent rentals

388 05

Contingent rentals on finance leases

388 06

 Description

395

Marketing Expense

Balance Sheet

660

Sundry Receivables

661

Provision for Impairment of Receivables

662

Trade Receivables

663

Provision for Impairment of Receivables

664

Other Receivables

665

Provision for Impairment of Receivables

726

Land Held for Sale

726 01

Cost of Acquisition

726 02

Development cost capitalised

726 03

Rates & Taxes

726 04

Borrowing and holding costs capitalised

726 05

Description

729

Construction Contracts & W.I.P.

Property, Plant and Equipment

730

Freehold Land

730 01

Independent valuation at

730 02

Directors' valuation at

731

Freehold Land

731 01

Independent valuation at

731 02

Directors' valuation at

732

Freehold Land

732 01

Independent valuation at

732 02

Directors' valuation at

733

Other

Investment Property

734

Investment Property

734 01

Opening Balance at Beginning of Year

734 02

Fair Value Adjustments

735

Accumulated depreciation

736

Leasehold Land

736 01

Independent valuation at

736 02

Directors' valuation at

737

Accumulated depreciation

738

Property Improvements

738 01

Independent valuation at

738 02

Directors' valuation at

739

Accumulated depreciation

740

Buildings

740 01

Independent valuation at

740 02

Directors' valuation at

741

Accumulated depreciation

760

Leased Plant and Equipment

760 01

Capitalised Leased Assets

761

Accumulated Depreciation

779

Revaluations

779 01

Property Improvements

779 02

Buildings

779 03

Plant & Equipment

779 04

Motor Vehicles

779 05

Office Furniture & Equipment

779 06

Furniture & Fittings

779 07

Staff Amenities

779 08

Library

779 09

Other

779 10

Other

779 11

Leased plant and equipment

779 12

Other Assets under Lease

794

Shares in Associated Companies

794 01

Associated companies at cost

794 02

Associated companies at fair value

795

Shares in Listed Companies

795 01

Listed Companies at cost

795 02

Listed Companies at fair value

796

Shares in Unlisted Companies

796 01

Unlisted Companies at cost

796 02

Unlisted Companies at fair value

797

Shares in Other Companies

797 01

Other Companies at cost

797 02

Other Companies at fair value

798

Shares in Subsidiaries

798 01

Subsidiaries at cost

798 02

Subsidiaries at fair value

799

Units in Listed Unit Trusts

799 01

Units in Listed Unit Trusts at cost

799 02

Units in Listed Unit Trusts at fair value

800

Units in Unlisted Unit Trusts at cost

800 01

Units in Unlisted Unit Trusts at cost

800 02

Units in Unlisted Unit Trusts at cost

845

Land Held for Sale

845 01

Acquisition Costs

845 02

Development Costs

845 03

Rates & Taxes

845 04

Borrowing and Holding Costs Capitalised

845 05

Description 1

845 06

Description 2

851

Formation Expenses

851 01

Balance at the Beginning of Year

851 02

Additions

851 03

Disposals

851 04

Amortisation Charge

852

Accumulated Impairment Losses

853

Goodwill

853 01

Balance at the Beginning of Year

853 02

Additions

853 03

Disposals

853 04

Amortisation Charge

854

Accumulated Impairment Losses

855

Patents & Trademarks

855 01

Balance at the beginning of year

855 02

Additions

855 03

Disposals

855 04

Amortisation Charge

856

Accumulated Impairment Losses

857

Goodwill on Consolidation

857 01

Balance at the beginning of year

857 02

Additions

857 03

Disposals

857 04

Amortisation Charge

858

Accumulated Impairment Losses

860

Deferred Tax Assets

860 01

Provisions

860 02

Impairment of PPE

860 03

Other

872

Current Related Loans

832

Non Current Related Loans

902

Provision for Dividend

902 01

Carrying amount at beginning of period

902 02

Additional provisions recognised during the period

902 03

Amounts used

944

Deferred Tax Liability

944 01

Tax allowances relating to PP&E

944 02

Revaluation adjustments taken directly to equity

944 03

Fair value gain adjustments

945

Employee Entitlements

945 01

Opening Balance at Beginning of Year

945 02

Additional provisions recognised during the year

945 03

Amounts used