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FRS 102

945 ledger accounts for the fuller FRS 102 chart used by larger UK filings.

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200 of 945 accounts

Intangible fixed assets

Balance sheet format 1 [heading]

  • Book Intangible assets on the assets side under Intangible fixed assets / Balance sheet format 1 [heading]. FRC concept: IntangibleAssets.

    1 report

Intangible assets amortisation and impairment [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Increase (decrease) from impairment loss recognised or reversed in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInProfitOrLossIntangibleAssets.

    1 report

  • Book Increase from impairment loss recognised in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseFromImpairmentLossRecognisedInProfitOrLossIntangibleAssets.

    1 report

  • Book Decrease from reversal of impairment loss recognised in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: DecreaseFromReversalImpairmentLossRecognisedInProfitOrLossIntangibleAssets.

    1 report

  • Book Disposals, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: DisposalsDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Transfer to non-current assets or disposal groups held for sale, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: TransferToNon-currentAssetsOrDisposalGroupsHeldForSaleDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Business divestiture, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: BusinessDivestitureDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Retirements, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: RetirementsDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Acquisitions, increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AcquisitionsIncreaseDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Revaluations, increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: RevaluationsIncreaseDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Foreign exchange differences, increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: ForeignExchangeDifferencesIncreaseDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Transfers into or out of intangible assets, increase (decrease) in amortisation and impairment on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: TransfersIntoOrOutIntangibleAssetsIncreaseDecreaseInAmortisationImpairment.

    1 report

  • Book Transfers between intangible classes, increase (decrease) in amortisation and impairment on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: TransfersBetweenIntangibleClassesIncreaseDecreaseInAmortisationImpairment.

    1 report

  • Book Further item of increase (decrease) in amortisation and impairment, intangible assets [component of corresponding total] on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: FurtherItemIncreaseDecreaseInAmortisationImpairmentIntangibleAssetsComponentCorrespondingTotal.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Revaluation of intangible assets [heading]

  • Book Carrying amount under cost model of revalued assets, intangible assets on the assets side under Intangible fixed assets / Revaluation of intangible assets [heading]. FRC concept: CarryingAmountUnderCostModelRevaluedAssetsIntangibleAssets.

    1 report

Specific individual intangible asset [heading]

  • Book Carrying amount of material intangible asset on the assets side under Intangible fixed assets / Specific individual intangible asset [heading]. FRC concept: CarryingAmountMaterialIntangibleAsset.

    1 report

  • Book Fair value initially recognised of intangible assets acquired through government grant on the assets side under Intangible fixed assets / Specific individual intangible asset [heading]. FRC concept: FairValueInitiallyRecognisedIntangibleAssetsAcquiredThroughGovernmentGrant.

    1 report

  • Book Carrying amount of intangible assets acquired through government grant on the assets side under Intangible fixed assets / Specific individual intangible asset [heading]. FRC concept: CarryingAmountIntangibleAssetsAcquiredThroughGovernmentGrant.

    1 report

Intangible assets with restricted title [heading]

  • Book Carrying amount of intangible assets with restricted title on the assets side under Intangible fixed assets / Intangible assets with restricted title [heading]. FRC concept: CarryingAmountIntangibleAssetsWithRestrictedTitle.

    1 report

  • Book Carrying amount of intangible assets pledged as security for liabilities on the assets side under Intangible fixed assets / Intangible assets with restricted title [heading]. FRC concept: CarryingAmountIntangibleAssetsPledgedAsSecurityForLiabilities.

    1 report

Other information on intangible assets [heading]

  • Book Commitments for acquisition of intangible assets on the assets side under Intangible fixed assets / Other information on intangible assets [heading]. FRC concept: CommitmentsForAcquisitionIntangibleAssets.

    1 report

Capitalised borrowing costs related to intangible assets

  • Book Capitalised borrowing costs related to intangible assets on the assets side under Intangible fixed assets. FRC concept: CapitalisedBorrowingCostsRelatedToIntangibleAssets.

    1 report

Depreciation, amortisation and impairment [heading]

  • Book Amortisation and impairment expense, intangible assets on the assets side under Intangible fixed assets / Depreciation, amortisation and impairment [heading]. FRC concept: AmortisationImpairmentExpenseIntangibleAssets.

    1 report

Intangible assets - movement analysis [heading]

  • Book Intangible assets, gross / at cost on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IntangibleAssetsGrossCost.

    1 report

Depreciation, amortisation and impairment [heading]

  • Book Amortisation expense, intangible assets on the assets side under Intangible fixed assets / Depreciation, amortisation and impairment [heading]. FRC concept: AmortisationExpenseIntangibleAssets.

    1 report

Impairment losses and reversals [heading]

  • Book Impairment loss (reversal), intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalIntangibleAssets.

    1 report

  • Book Impairment loss, intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossIntangibleAssets.

    1 report

  • Book Impairment reversal, intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalIntangibleAssets.

    1 report

  • Book Specific material impairment loss (reversal), intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: SpecificMaterialImpairmentLossReversalIntangibleAssets.

    1 report

Net gain / loss before tax items [heading]

  • Book Gain (loss) from revaluation, intangible assets, recognised in profit or loss on the assets side under Intangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossFromRevaluationIntangibleAssetsRecognisedInProfitOrLoss.

    1 report

  • Book Gain (loss) on disposals of intangible assets on the assets side under Intangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossOnDisposalsIntangibleAssets.

    1 report

Intangible assets - movement analysis [heading]

  • Book Increase (decrease) in intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseInIntangibleAssets.

    1 report

  • Book Total additions including from business combinations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: TotalAdditionsIncludingFromBusinessCombinationsIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Acquired through business combinations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: AcquiredThroughBusinessCombinationsIntangibleAssets.

    1 report

  • Book Disposals, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: DisposalsIntangibleAssets.

    1 report

  • Book Transfers to (from) non-current assets or disposal groups held for sale, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: TransfersToFromNon-currentAssetsOrDisposalGroupsHeldForSaleIntangibleAssets.

    1 report

  • Book Disposals through business divestiture, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: DisposalsThroughBusinessDivestitureIntangibleAssets.

    1 report

  • Book Retirements, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: RetirementsIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Decrease through discontinued operations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: DecreaseThroughDiscontinuedOperationsIntangibleAssets.

    1 report

  • Book Total increase (decrease) from revaluations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: TotalIncreaseDecreaseFromRevaluationsIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Increase (decrease) from revaluations recognised or reversed in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseFromRevaluationsRecognisedOrReversedInProfitOrLossIntangibleAssets.

    1 report

  • Book Increase (decrease) from foreign exchange differences, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseFromForeignExchangeDifferencesIntangibleAssets.

    1 report

  • Book Increase (decrease) due to transfers into or out of intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersIntoOrOutIntangibleAssets.

    1 report

  • Book Increase (decrease) due to transfers between classes of intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersBetweenClassesIntangibleAssets.

    1 report

  • Book Further item of increase (decrease) in intangible assets [component of total change in intangible assets] on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: FurtherItemIncreaseDecreaseInIntangibleAssetsComponentTotalChangeInIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Intangible assets amortisation and impairment [heading]

  • Book Accumulated amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AccumulatedAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Accumulated impairment, not including amortisation, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AccumulatedImpairmentNotIncludingAmortisationIntangibleAssets.

    1 report

  • Book Accumulated amortisation, not including impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AccumulatedAmortisationNotIncludingImpairmentIntangibleAssets.

    1 report

  • Book Increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseDecreaseInAmortisationImpairmentIntangibleAssets.

    1 report

  • Book Increase from amortisation charge for the year, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseFromAmortisationChargeForYearIntangibleAssets.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Tangible fixed assets

Plant and equipment

  • Carrying amount of Plant and equipment — cost. Capitalize purchases here; depreciation posts through the correlated contra account.

    1 report

  • System total or locked account (Accumulated depreciation — plant). Do not book directly; the amount is derived from linked accounts.

    1 report

Property, plant and equipment depreciation and impairment [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Increase (decrease) from impairment loss recognised or reversed in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInProfitOrLossPropertyPlantEquipment.

    1 report

  • Book Increase from impairment loss recognised in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseFromImpairmentLossRecognisedInProfitOrLossPropertyPlantEquipment.

    1 report

  • Book Decrease from reversal of impairment loss recognised in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: DecreaseFromReversalImpairmentLossRecognisedInProfitOrLossPropertyPlantEquipment.

    1 report

  • Book Disposals, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: DisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Transfer to non-current assets or disposal groups held for sale, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: TransferToNon-currentAssetsOrDisposalGroupsHeldForSaleDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Business divestiture, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: BusinessDivestitureDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Retirements, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: RetirementsDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Acquisitions, increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: AcquisitionsIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Revaluations, increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: RevaluationsIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Foreign exchange differences, increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: ForeignExchangeDifferencesIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Transfers into or out of property, plant and equipment, increase (decrease) in depreciation and impairment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: TransfersIntoOrOutPropertyPlantEquipmentIncreaseDecreaseInDepreciationImpairment.

    1 report

  • Book Transfers between PPE classes, increase (decrease) in depreciation and impairment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: TransfersBetweenPPEClassesIncreaseDecreaseInDepreciationImpairment.

    1 report

  • Book Further item of increase (decrease) in depreciation and impairment, PPE [component of corresponding total] on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: FurtherItemIncreaseDecreaseInDepreciationImpairmentPPEComponentCorrespondingTotal.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Revaluation of property, plant and equipment [heading]

  • Book Carrying amount under cost model of revalued assets, property, plant and equipment on the assets side under Tangible fixed assets / Revaluation of property, plant and equipment [heading]. FRC concept: CarryingAmountUnderCostModelRevaluedAssetsPropertyPlantEquipment.

    1 report

Other information on property, plant and equipment [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Property, plant and equipment with restricted title [heading]

  • Book Carrying amount of property, plant and equipment with restricted title on the assets side under Tangible fixed assets / Property, plant and equipment with restricted title [heading]. FRC concept: CarryingAmountPropertyPlantEquipmentWithRestrictedTitle.

    1 report

  • Book Carrying amount of property, plant and equipment pledged as security for liabilities on the assets side under Tangible fixed assets / Property, plant and equipment with restricted title [heading]. FRC concept: CarryingAmountPropertyPlantEquipmentPledgedAsSecurityForLiabilities.

    1 report

Other information on property, plant and equipment [heading]

  • Book Commitments for acquisition of property, plant and equipment on the assets side under Tangible fixed assets / Other information on property, plant and equipment [heading]. FRC concept: CommitmentsForAcquisitionPropertyPlantEquipment.

    1 report

Compensation from third parties for property, plant and equipment [heading]

  • Book Amount of compensation from third parties for property, plant and equipment impaired, lost or given up that is included in profit or loss on the assets side under Tangible fixed assets / Compensation from third parties for property, plant and equipment [heading]. FRC concept: AmountCompensationFromThirdPartiesForPropertyPlantEquipmentImpairedLostOrGivenUpThatIncludedInProfitOrLoss.

    1 report

Capitalised borrowing costs related to property, plant and equipment

  • Book Capitalised borrowing costs related to property, plant and equipment on the assets side under Tangible fixed assets. FRC concept: CapitalisedBorrowingCostsRelatedToPropertyPlantEquipment.

    1 report

Depreciation, amortisation and impairment [heading]

  • Book Depreciation and impairment expense, property, plant and equipment on the assets side under Tangible fixed assets / Depreciation, amortisation and impairment [heading]. FRC concept: DepreciationImpairmentExpensePropertyPlantEquipment.

    1 report

Statement of comprehensive income [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Impairment losses and reversals [heading]

  • Book Impairment loss (reversal), property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalPropertyPlantEquipment.

    1 report

  • Book Impairment loss, property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossPropertyPlantEquipment.

    1 report

  • Book Impairment reversal, property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalPropertyPlantEquipment.

    1 report

  • Book Specific material impairment loss (reversal), property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: SpecificMaterialImpairmentLossReversalPropertyPlantEquipment.

    1 report

Income tax [heading]

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Net gain / loss before tax items [heading]

  • Book Gain (loss) from revaluation, property, plant and equipment, recognised in profit or loss on the assets side under Tangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossFromRevaluationPropertyPlantEquipmentRecognisedInProfitOrLoss.

    1 report

  • Book Gain (loss) on disposals of property, plant and equipment on the assets side under Tangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossOnDisposalsPropertyPlantEquipment.

    1 report

Property, plant and equipment - movement analysis [heading]

  • Book Property, plant and equipment, gross / at cost on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: PropertyPlantEquipmentGrossCost.

    1 report

  • Book Increase (decrease) in property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseInPropertyPlantEquipment.

    1 report

  • Book Total additions including from business combinations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: TotalAdditionsIncludingFromBusinessCombinationsPropertyPlantEquipment.

    1 report

  • Book Acquired through business combinations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: AcquiredThroughBusinessCombinationsPropertyPlantEquipment.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Disposals, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: DisposalsPropertyPlantEquipment.

    1 report

  • Book Transfers to (from) non-current assets or disposal groups held for sale, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: TransfersToFromNon-currentAssetsOrDisposalGroupsHeldForSalePropertyPlantEquipment.

    1 report

  • Book Disposals through business divestiture, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: DisposalsThroughBusinessDivestiturePropertyPlantEquipment.

    1 report

  • Book Retirements, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: RetirementsPropertyPlantEquipment.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Decrease through discontinued operations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: DecreaseThroughDiscontinuedOperationsPropertyPlantEquipment.

    1 report

  • Book Total increase (decrease) from revaluations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: TotalIncreaseDecreaseFromRevaluationsPropertyPlantEquipment.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Increase (decrease) from revaluations recognised or reversed in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseFromRevaluationsRecognisedOrReversedInProfitOrLossPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) from foreign exchange differences, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseFromForeignExchangeDifferencesPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) due to transfers into or out of property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersIntoOrOutPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) due to transfers between classes of property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersBetweenClassesPropertyPlantEquipment.

    1 report

  • Book Further item of increase (decrease) in PPE [component of total change in PPE] on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: FurtherItemIncreaseDecreaseInPPEComponentTotalChangeInPPE.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

Property, plant and equipment depreciation and impairment [heading]

  • Book Accumulated depreciation, not including impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: AccumulatedDepreciationNotIncludingImpairmentPropertyPlantEquipment.

    1 report

  • Book Accumulated impairment, not including depreciation, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: AccumulatedImpairmentNotIncludingDepreciationPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.

    1 report

  • Book Increase from depreciation charge for the year, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseFromDepreciationChargeForYearPropertyPlantEquipment.

    1 report

  • Book Increase (decrease) from total impairment loss recognised or reversed, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseDecreaseFromTotalImpairmentLossRecognisedOrReversedPropertyPlantEquipment.

    1 report

Investments (fixed assets)

Other specific financial assets and debt securities [heading]

  • Book Promissory notes held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: PromissoryNotesHeld.

    1 report

  • Book Debentures held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: DebenturesHeld.

    1 report

  • Book Collateralised debt obligations held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: CollateralisedDebtObligationsHeld.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Warrants held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: WarrantsHeld.

    1 report

  • Book Loan commitments, asset on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: LoanCommitmentsAsset.

    1 report

  • Book Seed investments held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: SeedInvestmentsHeld.

    1 report

Investments defined as cash equivalents [heading]

  • Book Short-term deposits, classified as cash equivalents on the assets side under Investments (fixed assets) / Investments defined as cash equivalents [heading]. FRC concept: Short-termDepositsClassifiedAsCashEquivalents.

    1 report

Non-controlling interests, investments in subsidiaries [heading]

  • Book Accumulated non-controlling interest in subsidiary on the assets side under Investments (fixed assets) / Non-controlling interests, investments in subsidiaries [heading]. FRC concept: AccumulatedNon-controllingInterestInSubsidiary.

    1 report

Summarised financial information of subsidiaries [heading]

  • Book Net assets (liabilities), subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: NetAssetsLiabilitiesSubsidiaries.

    1 report

  • Book Current assets, subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: CurrentAssetsSubsidiaries.

    1 report

  • Book Non-current assets, subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: Non-currentAssetsSubsidiaries.

    1 report

  • Book Current liabilities, subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: CurrentLiabilitiesSubsidiaries.

    1 report

  • Book Non-current liabilities, subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: Non-currentLiabilitiesSubsidiaries.

    1 report

  • Book Profit (loss), subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: ProfitLossSubsidiaries.

    1 report

Assets and liabilities of subsidiaries to which significant restrictions apply [heading]

  • Book Assets of subsidiary to which significant restrictions apply on the assets side under Investments (fixed assets) / Assets and liabilities of subsidiaries to which significant restrictions apply [heading]. FRC concept: AssetsSubsidiaryToWhichSignificantRestrictionsApply.

    1 report

  • Book Liabilities of subsidiary to which significant restrictions apply on the assets side under Investments (fixed assets) / Assets and liabilities of subsidiaries to which significant restrictions apply [heading]. FRC concept: LiabilitiesSubsidiaryToWhichSignificantRestrictionsApply.

    1 report

Investments in associates

  • Book Investments in associates with price quotations, fair value on the assets side under Investments (fixed assets) / Investments in associates. FRC concept: InvestmentsInAssociatesWithPriceQuotationsFairValue.

    1 report

Summarised financial information of associates [heading]

  • Book Net assets (liabilities), associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: NetAssetsLiabilitiesAssociates.

    1 report

  • Book Total assets, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: TotalAssetsAssociates.

    1 report

  • Book Current assets, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: CurrentAssetsAssociates.

    1 report

  • Book Non-current assets, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: Non-currentAssetsAssociates.

    1 report

  • Book Total liabilities, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: TotalLiabilitiesAssociates.

    1 report

  • Book Current liabilities, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: CurrentLiabilitiesAssociates.

    1 report

  • Book Non-current liabilities, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: Non-currentLiabilitiesAssociates.

    1 report

  • Book Profit (loss) from continuing operations, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: ProfitLossFromContinuingOperationsAssociates.

    1 report

  • Book Profit (loss) from discontinued operations, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: ProfitLossFromDiscontinuedOperationsAssociates.

    1 report

Investments in associates

  • Book Commitments in relation to associates on the assets side under Investments (fixed assets) / Investments in associates. FRC concept: CommitmentsInRelationToAssociates.

    1 report

Investments in joint ventures

  • Book Investments in joint venture with price quotations, fair value on the assets side under Investments (fixed assets) / Investments in joint ventures. FRC concept: InvestmentsInJointVentureWithPriceQuotationsFairValue.

    1 report

Summarised financial information of joint ventures [heading]

  • Book Net assets (liabilities), joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: NetAssetsLiabilitiesJointVentures.

    1 report

  • Book Total assets, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: TotalAssetsJointVentures.

    1 report

  • Book Current assets, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: CurrentAssetsJointVentures.

    1 report

  • Book Non-current assets, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: Non-currentAssetsJointVentures.

    1 report

  • Book Total liabilities, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: TotalLiabilitiesJointVentures.

    1 report

  • Book Current liabilities, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: CurrentLiabilitiesJointVentures.

    1 report

  • Book Non-current liabilities, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: Non-currentLiabilitiesJointVentures.

    1 report

  • Book Profit (loss) from continuing operations, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: ProfitLossFromContinuingOperationsJointVentures.

    1 report

  • Book Profit (loss) from discontinued operations, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: ProfitLossFromDiscontinuedOperationsJointVentures.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Depreciation and amortisation expense, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: DepreciationAmortisationExpenseJointVentures.

    1 report

  • Book Interest income, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: InterestIncomeJointVentures.

    1 report

  • Book Interest expense, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: InterestExpenseJointVentures.

    1 report

  • Book Tax expense (credit), continuing operations, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: TaxExpenseCreditContinuingOperationsJointVentures.

    1 report

Investments in joint ventures

  • Book Commitments in relation to joint ventures on the assets side under Investments (fixed assets) / Investments in joint ventures. FRC concept: CommitmentsInRelationToJointVentures.

    1 report

Impairment losses and reversals [heading]

  • Book Impairment loss (reversal), investment property, cost model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalInvestmentPropertyCostModel.

    1 report

  • Book Impairment loss, investment property, cost model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossInvestmentPropertyCostModel.

    1 report

  • Book Impairment reversal, investment property, cost model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalInvestmentPropertyCostModel.

    1 report

  • Book Impairment loss (reversal), investment property, at cost within fair value model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalInvestmentPropertyCostWithinFairValueModel.

    1 report

  • Book Impairment loss, investment property, at cost within fair value model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossInvestmentPropertyCostWithinFairValueModel.

    1 report

  • Book Impairment reversal, investment property, at cost within fair value model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalInvestmentPropertyCostWithinFairValueModel.

    1 report

Other operating income and revenue items [heading]

  • Book Rental income from investment property on the assets side under Investments (fixed assets) / Other operating income and revenue items [heading]. FRC concept: RentalIncomeFromInvestmentProperty.

    1 report

Net gain / loss before tax items [heading]

  • Book Gain (loss) from fair value adjustment, investment property, recognised in profit or loss on the assets side under Investments (fixed assets) / Net gain / loss before tax items [heading]. FRC concept: GainLossFromFairValueAdjustmentInvestmentPropertyRecognisedInProfitOrLoss.

    1 report

Loans

  • Principal of a loan receivable: Loans to group undertakings. Book amounts lent here; repayments on the correlated account.

    1 report

  • Cumulative principal repayment for Loan repayments receivable. Book repaid principal here, not interest.

    1 report

Balance sheet format 1 [heading]

  • Book Investments, fixed assets on the assets side under Investments (fixed assets) / Balance sheet format 1 [heading]. FRC concept: InvestmentsFixedAssets.

    1 report

  • Book Investments in group undertakings on the assets side under Investments (fixed assets) / Balance sheet format 1 [heading]. FRC concept: InvestmentsInGroupUndertakings.

    1 report

  • Book Investment property on the assets side under Investments (fixed assets) / Balance sheet format 1 [heading]. FRC concept: InvestmentProperty.

    1 report

Investments

  • Book Investments on the assets side under Investments (fixed assets). FRC concept: Investments.

    1 report

  • Book Local authority debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: LocalAuthorityDebtSecuritiesHeld.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Corporate debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: CorporateDebtSecuritiesHeld.

    1 report

  • Book Asset and mortgage-backed securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: AssetMortgage-backedSecuritiesHeld.

    1 report

  • Book Mortgage-backed securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: Mortgage-backedSecuritiesHeld.

    1 report

  • Book Asset-backed securities, ABS, held on the assets side under Investments (fixed assets) / Investments. FRC concept: Asset-backedSecuritiesABSHeld.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Loans to customers, classified under investments on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToCustomersClassifiedUnderInvestments.

    1 report

  • Book Consumer loans, classified under investments on the assets side under Investments (fixed assets) / Investments. FRC concept: ConsumerLoansClassifiedUnderInvestments.

    1 report

  • Book Corporate loans, classified under investments on the assets side under Investments (fixed assets) / Investments. FRC concept: CorporateLoansClassifiedUnderInvestments.

    1 report

  • Catch-all / residual. Use only when no more specific account in this group fits.

    1 report

  • Book Investments in group undertakings and participating interests on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInGroupUndertakingsParticipatingInterests.

    1 report

  • Book Investments in parent entities on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInParentEntities.

    1 report

  • Book Investments in subsidiaries on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInSubsidiaries.

    1 report

  • Book Investments in associates on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInAssociates.

    1 report

  • Book Investments in joint ventures on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInJointVentures.

    1 report

  • Book Loans to related parties on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToRelatedParties.

    1 report

  • Book Loans to group undertakings and participating interests on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToGroupUndertakingsParticipatingInterests.

    1 report

  • Book Loans to parent entities on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToParentEntities.

    1 report

  • Book Loans to subsidiaries on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToSubsidiaries.

    1 report

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