Govtcoa

www.dof.abudhabi.
ae
Abu Dhabi Government Chart of Accounts

2010
Abu Dhabi Government ii Chart of Accounts Abu Dhabi Government Chart of Accounts iii
TABLE OF CONTENTS
Section Description Page
SECTION 1: INTRODUCTION 1 SECTION: 2 CHART OF ACCOUNTS LISTS 9 2.1: ENTITY LIST 9 2.2: NATURAL ACCOUNT LIST 15 2.3: BUDGET CATEGORY LIST 75 2.4: COST CENTRE LIST 77 2.5: ACTIVITY LIST 81 2.6: PROJECT MODULE 83 SECTION 3: NATURAL ACCOUNT DEFINITIONS 85 SECTION 4: GENERAL LEDGER BUSINESS RULES 87 APPENDIX: INTERNATIONAL PUBLIS SECTOR ACCOUNTING STANDARDS 93
Abu Dhabi Government iv Chart of Accounts
Section 1: Introduction
Abu Dhabi Government Chart of Accounts 1
SECTION 1: INTRODUCTION
The Department of Finance (DoF) is pleased to provide you with a copy of the new Abu Dhabi Government accrual Chart of Accounts which will apply to the Financial Management System (FMS - Oracle Financials ) as from the launch date. While the Department of Finance has overall responsibility for maintaining the Chart of Accounts, the usefulness and currency of the Chart is ultimately dependent upon all users of the system, working together to ensure that it continues to meet the business needs of users including the Governments external financial reporting requirements. This Information Package contains the following a listing for each of the segments of the Chart of Accounts: Entity; Cost centre, Natural Account, Budget category, Activity; and A [sample] listing of current Project codes for the Oracle Financials Project Application module; Data definitions to accompany the Natural Account segment; revised Business Rules governing the segments, to guide users in processing transactions to the ledger system and at the same time, protecting the integrity of the financial data itself; comparison between the current and new Entity, Natural Account, Cost Centre and Budget Category segments, thereby identifying changes between the existing and new Charts within the FMS.
Chart Review
In 2009, DoF as part of its responsibilities in budgeting and financial management to the Government, undertook a project to update the general ledger software (Oracle Financials) and at the same time, address the emerging business needs of departments and other entities as part of the governments stated commitment to adopt accrual accounting across the public sector. As a result, it was deemed timely to implement a new Government Chart of Accounts to ensure relevance and efficiency in catering for on-going financial and budgetary control and accountability requirements at whole of government and entity level; advising and reporting to the Government and senior management on many levels about its financial performance and balance sheet; and, meeting its financial reporting commitments to various external bodies such as the IMF on the activities of Government. The project therefore took into account the Charts effectiveness in meeting the demands of accrual financial reporting under International Public Sector Accounting Standards (IPSAS), which Abu Dhabi has agreed to adopt. IPSAS has been evaluated as being the most suitable accounting standards applicable for general government sector entities and the Abu Dhabi economic entity as a whole.
Abu Dhabi Government 2 Chart of Accounts
The New Chart of Accounts

The Chart of Accounts is the means by which departments and authorities record their financial transactions and balances in the general ledger system. It is also used in the development and monitoring of the governments annual budget and forward commitments and forecasts. The new Chart retains three existing segments (Entity, Account, Cost Centre) but with various compositional changes to elements in each of these three segments. In addition, the Project code is also retained, albeit not in the general ledger and with some changes to the codes. Project is now to be used within the Project Application module of Oracle Financials, which is being introduced to all users at this time. Project will continue in use in DoFs budget development system, along with all of the other general ledger segments outlined below. [Users will note that the Cost Centre codes (now 7 characters in length) and descriptions are not yet developed in detail and will be the subject of discussion and agreement with Entities. Each individual department and authority using the system will be requested to review their existing organisation structures and identify the Cost Centre information to be recorded and used in the general ledger to suit their own individual circumstances. That is, each entity will have the opportunity specify its Cost Centre details for the Chart. ] Activity is a new segment in the Chart and is based on the specifications and information provided by the Budget group in DoF. Where any particular department is unable to or is not required to allocate costs or other transactions to an associated Activity, a code for no activity is available to be used for this segment. The current listing of Activity codes is provided in Section 2. The way in which the Activity segment is utilised for future budgets is subject to on-going review by the Budget group in DoF. Any new or amended elements to be included in this segment will be developed during the relevant budget process. The main changes in each of the segments are Entity is a new segment which has been derived, in part, from the cost centre code in the old Chart. Of necessity, there has been some re-numbering and the some new entities created to better reflect the underlying government structure. This segment is the nominated system control segment whereby the system ensures the integrity of the trial balance;
Cost Centre is a direct translation from the old Chart in terms of its fundamental definition. However, the actual codes and descriptions included in the Chart will be as provided by departments themselves; Natural Account incorporates major changes to all accounts to reflect the introduction of a Chart of Accounts capable of supporting accrual accounting. The current cash accounting system will continue until the formal introduction of accrual financial management, expected to be phased in for the 2011 financial year. The new Chart has been designed to cater for all existing cash transactions as well as accruals. At the appropriate time, certain designated cash accounts, mainly in the revenue and expenses sections, will be disabled. A mapping table has been provided in this publication between the old and new elements. Users will also note that there has been a significant lessening in the detail of transactions recorded in the general ledger for some items. However, the review of the Chart has indicated that other modules in Oracle Financials, such as contract, accounts payable and accounts receivable, as well as the Project module, can more effectively and efficiently provide this detail through easily specified reporting. This reporting capability will be developed and rolled out as part of the FMS upgrade and will also include appropriate training;
Budget category segment is a new segment designed to allow accruals, adjustments and other transactions to be separately identified from the various types of budget allocations, including those transacted in detail through the newly introduced Projects module; Activity segment is a new segment designed to separately identify government activities as specified in the annual budget. The listing included for this segment has been provided by the Budget group of DoF, consistent with the specifications of the 2010 budget. As mentioned above these are subject to review; Project is a direct translation from the existing project codes. A mentioned earlier, this segment is now included in the Project Application module rather than in the general ledger, where it can be more efficiently utilised. The listings and comparative data for each segment of the Chart of Accounts (accruals basis) are included in the following Section. The diagram below shows the overall structure of the new chart, including the Project module. Note that government finance statistics information is also derived from the same financial information, utilising other statistical fields in the general ledger.
Note that the Project code is not included in the general ledger but is managed through the Project Application Module of Oracle Financials
Whole of Government Chart of Accounts

Entity
(3 char)
Cost Centre
(7 char)
Natural Account
(6 char)
Budget Category
(1 char)
Activity
(4 char)
Project
(10 char)
Business Rules
The Business Rules applying to the General Ledger have been updated. These high level rules are effective from implementation of the upgraded system. The purpose of the Rules is to formalise the actions that may be performed in the Ledger system to ensure sound data control and validity of the transactions. One significant change will be to implement a procedural rule to ensure that Budget Categories must balance within each journal posted. Categories will need to balance individually. Refer to Section 4 of this Manual for a listing of all Business Rules and a summary of the major changes to the Rules from the previous Chart.
Implementation
The revised Chart of Accounts will be operational with the introduction of the upgraded Oracle Financials FMS. Entities will access the general ledger, and associated modules (Accounts Payable, Accounts Receivable, Contracts, Project) from that date. The budgeting system will not require immediate changes, but will be updated as required for the 2011 budget cycle.
Maintenance of the Chart

Chart of Accounts maintenance is the responsibility of the [insert branch name], DoF.
Contacts
Enquiries in relation to the Chart of Accounts can be addressed to the Department of Finance: Mr H. Doshi, Chief Accountant, ( 8101 405, hbdoshi@dof.abudhabi.ae or Mr K. B. Raju, Section Head-Development of Accounts Systems & Services ( 8101 576 kraju@dof.abudhabi.ae
Section 2 Chart of Accounts Listing

SECTION: 2 CHART OF ACCOUNTS LISTS

2.1: ENTITY LIST
The Entity segment of the Chart of Accounts identifies the organisation which owns the transactions in the ledger. It therefore identifies the entity that is responsible and accountable for performing or delivering the service or regulatory responsibility assigned to it by the Government. The entity may be a government Department, an Authority, a Council or any other agency that is funded from the Governments Revenue Fund for its ongoing operations. The Oracle Financials FMS setup requires that one segment of the Chart of Accounts is the system control or balancing segment for the trial balance. The Entity segment has been set as the self-balancing set of accounts. The following table provides a listing of the Entities that have been included in this segment. Certain of these Entities have been created for use by the Department of Finance for eliminations and for consolidation purposes. The categorisation (grouping) shown in the Entity listing is nominal and represent only one such classification which can be made available in the system for consolidated reporting purposes. This presentation format does not affect the operation of the individual entities they are grouped into sectoral classifications for presentation purposes only. As the subject of a later project, entities will be categorised as either a General Government Sector (GGS) entity or a Government Business Enterprise (GBE). Preliminary work on this project has already commenced. The GGS/GBE sectoral classifications of Entities will effectively enable eliminations within and across these sectors and to consolidate transactions and balances to produce GGS and whole of government financial statements. This classification of whole of government and GGS is also consistent with IPSAS requirements. The definitions and guidance on the sectoral classification of entities is taken primarily from the Government Finance Statistics Manual produced by the IMF and referred to as IMF GFS 2001 publication. The manual is a handy reference for the GFS economic classifications of government finances. The general government sector consists of entities that fulfil the functions of government as their primary activity .It includes all government departments, offices, authorities and other bodies engaged in providing services free of charge or at prices significantly below their cost of production. The GBE classification reflects the combined public non-financial and public financial corporations sectors as defined in the GFS manual. Unlike GGS entities, public non-financial corporations provide goods and services within a competitive market that is non-regulatory and non-financial in nature and are financed mainly through sales to the consumer of these goods and services. Government controlled public financial corporations are entities engaged primarily in the provision of financial intermediation services or auxiliary financial services, and have one or more of the following characteristics: perform a central borrowing function; provide insurance services; accept call, term or savings deposits; or have the ability to incur liabilities and acquire financial assets in the market on their own account. The following table lists all of the Entities defined in the system.

ENTITY LISTING
Previous Code Entity No Entity (Organisation) Name Presidential Affairs: 1010100 111 Presidential Court 2030100 112 Private Account of HH The Ruler 2050100 113 Presidential Flight Crown Prince Affairs: 2010100 121 Crown Prince Court 1920300 122 Executive Affairs Authority 2310100 123 AD Accountability Authority 3990200 124 Offset Group (a) Ruler's Representatives: 0320100 131 Ruler's Representative - Sh. Sultan bin Zayed Al Nahyan 0410100 132 Ruler's Representative - Eastern Region 1110100 133 Ruler's Representative - Western Region 0310100 134 Deputy Prime Minister 1 1210100 135 Deputy Prime Minister 2 Legislative Organs: 1920100 141 Executive Council 1920100 142 General Secretariat 1620100 143 National Consultative Council General Administration and Other General Services: 201 Treasury - Department of Finance 0120100 211 Dept of Finance 0130100 212 Customs 1730100 221 Civil Service Council 2440100 222 AD Emiratization Council 1720100 229 Dept of Civil Service 231 AD Council for Economic Development 232 AD Urban Planning Council 2120100 241 Statistics Centre, Abu Dhabi 1920500 242 AD Systems & Information Centre 3980100 243 Emirates Centre for Strategic Studies & Research 2750100 251 AD General Services Company (b) 2760100 252 Mubadala Development Company (c) 0280100 253 AD Fund for Development (d) Defence: 3020100 311 Armed Forces 2070100 321 Higher National Security Council 2470100 322 Critical National Infrastructure Authority 2080100 323 National Authority for Emergency & Crisis Management Public Order and Safety: 4320100 361 Police 5610100 362 AD Naturalization & Residence Directorate 5620100 371 Security Department 4400100 372 Emirates Identity Authority 2090100 373 Council for Borders Affairs 5050100 381 Civil Defence 0830100 391 AD Judicial Dept 5080100 392 Attorney General's Office Section 2 Chart of Accounts Listing
Previous
Code Entity No Entity (Organisation) Name Economic Affairs: 2110100 411 Dept of Economic Development 2710300 412 AD National Exhibitions Company Agriculture, Forestry, Fishing and Hunting: 0450100 421 Agriculture 0450400 422 AD Farmers Services Centre 1390100 423 Al Foah Palm Sector Development Company 0460100 424 Forestry (h) Fuel and Energy: 1330100 431 Supreme Petroleum Council 0610100 432 AD Water & Electricity Authority 2780100 433 Emirates Nuclear Energy Corporation Transport: 0510100 441 Dept of Transport 0540100 442 Abu Dhabi Terminals Company (e) 0520100 443 Abu Dhabi Airports Company (f) Other Industries: 2710100 451 AD Tourism Authority 2710130 452 Tourism Development & Investment Company 1390200 453 Higher Corporation for Specialized Economic Zones (ZonesCorp) Environmental Protection: 2040100 511 Environmental Agency, Abu Dhabi 2420100 521 AD Sewerage Services Company Housing and Community Amenities: 1110300 611 AD Centre for Housing & Services Facilities Development 0400100 621 Dept of Municipal Affairs 0410200 622 Eastern Region Development Council 2450100 623 Western Region Development Council 5020200 624 Committee for Rural Development within UAE Municipalities: 0420100 631 AD Municipality 0440100 632 Al Ain Municipality 0480100 633 Al Gharbia Municipality 0480200 Al Gharbia Municipal Council (g) Health: 2570100 651 Health Authority, Abu Dhabi 2530100 671 AD Health Services Company (SEHA) 2710200 681 AD Food Control Authority Recreation, Sports, Culture, Religion and Heritage: 0470100 711 Al Ain Wildlife Park & Resort (ex-Al Ain Zoo) 2480200 712 AD Sports Council 0730100 713 Zayed Sports City (h) 0180100 721 AD Authority for Culture & Heritage 5030100 722 Information & Cutural Services 5010100 723 General Authority for Islamic Affrs & Endownment 0760100 724 Zayed House for Islamic Culture 1010200 731 National Centre for Documents & Research 2730100 741 AD Media Company 2740100 742 Media Zone Authority 5110100 743 UAE National Media Council Section 2 Chart of Accounts Listing
Previous Code Entity No Entity (Organisation) Name Education: 2720100 811 AD Education Council 5060100 812 AD Educational Zone 2731000 841 Abu Dhabi Paris Sorbonne University 5090100 842 University of UAE 5100100 843 Khalifa University Social Services: 2620100 911 Zayed Higher Organisation for Humanitarian Care, Special Needs & Minors Affairs 0120400 921 AD Retirement Pensions & Benefits Fund 0120420 922 Pension Fund - Armed Forces 0120430 923 Pension Fund - Police 0120440 924 Pension Fund - Civil Defence 2010200 931 Family Development Foundation 2430100 932 General Women's Union Charities: 941 Zayed bin Sultan Al Nahyan Charitable Foundation 942 Khalifa bin Zayed Al Nahyan Foundation 943 Emirates Foundation 944 UAE Red Crescent Society ADJUSTMENTS AND ELIMINATIONS Adjustments 980 Adjustments within General Government sector 981 Adjustments within GBE sector 982 Adjustments Whole of Government Eliminations 986 Elimination - within General Government sector 987 Eliminations - within GBE sector 988 Eliminations Whole of Government (GBEs and GGS) Notes: (a) For organisation restructuring (b) Maintenance & other general govt services (c) Planning & execution of major govt projects (d) Execution of govt aid projects (e) Ports (f) Civil Aviation (g) Al Gharbia Municipal Council - previously an "entity", now a "cost centre" (h) Disabled not required except for historical data. Section 2 Chart of Accounts Listing

2.2: NATURAL ACCOUNT LIST

As the name suggests, the Natural Account segment provides for the identification of the nature or type of transactions or balances included in the general ledger, with reference to generally accepted accounting standards. The level of detail allows for ready reporting to those standards as well as providing for management reporting at the entity level or lower. The elements included in the accrual-based Natural Account segment has been developed with reference to similar Charts across both government and private sector organisations. The
elements allow for the processing and reporting of standard accrual transactions and balances as well as specific information required for reporting under International Public Sector Accounting Standards (IPSAS). It also caters for information which is required to be provided to external organisations, including the IMFs Government Finance Statistics (GFS) and international ratings agencies. Importantly it has also been developed to cater for operational needs of entities within the Government of Abu Dhabi. Where it has been assessed that information can be, or is already held in other readily accessible parts of the financial information system, the detail has been omitted for the Chart. This will improve on the efficiency of the use of the general ledger, and also more effectively utilise the other modules of the Oracle Financials system, which would otherwise not be effectively used. A comprehensive data dictionary is included in this publication for each of the elements (and summary points) included in the Chart listing below.

NATURAL ACCOUNT LIST

Old Account Number New Account Number ACCOUNT Description Type
Notes
ASSETS: S
Current Assets: S Financial Assets: S Cash & cash equivalents: S 1 Cash on hand and in transit: S 2
1011.xx Cash holdings - with collectors P 1116.xx 1012.xx Cash holdings - in bank vaults (for special purpose) P 1013.xx Cash holdings - Trust funds P 1171.xx 1172.xx 1014.xx Cash holdings - Imprest floats for general purpose (replenishable) P3 1178.xx 1341.00 1341.10 1015.xx Cash holdings - Imprest floats for special purpose (nonreplenishable) P4 1019.xx Cash in transit P 5 Current / Call Deposit - Bank accounts: S 2 1020.xx Main Bank account: S 6 1111.xx 1021.xx Bank/Account No.1 P 1112.xx 1022.xx Bank/Account No.2 P 1113.xx 1023.xx Bank/Account No.3 P 1114.xx 1024.xx Bank/Account No.4 P 1115.xx 1025.xx Bank/Account No.5 P see cash 1026.xx Bank/Account No.6 P
1117.xx 1027.xx Bank/Account No.7 P 1118.xx 1028.xx Bank/Account No.8 P 1119.xx 1029.xx Bank/Account No.9 P 1120.xx 1030.xx Bank/Account No.10 P 1121.xx 1031.xx Bank/Account No.11 P 1122.xx 1032.xx Bank/Account No.12 P 1123.xx 1033.xx Bank/Account No.13 P 1125.xx 1034.xx Bank/Account No.14 P
Sub-bank account for processing AP payments: S 7

1122.xx 1041.xx Bank/Account No.1 P 1042.xx Bank/Account No.2 P 1043.xx Bank/Account No.3 P 1044.xx Bank/Account No.4 P 1045.xx Bank/Account No.5 P 1046.xx Bank/Account No.6 P 1047.xx Bank/Account No.7 P 1048.xx Bank/Account No.8 P 1049.xx Bank/Account No.9 P 1124.01 105 901 Clearing account for processing AP payments P 8 Section 2 Chart of Accounts Listing
Abu Dhabi Government 18 Chart of Accounts Old Account Number New Account Number ACCOUNT Description
ASSETS
Type
Notes
Current Assets (continued): Financial Assets (continued):: Cash & cash equivalents (continued):: Sub-bank account for processing non-AP payments: S 9
1123.xx 1061.xx Bank/Account No.1 P 1062.xx Bank/Account No.2 P 1063.xx Bank/Account No.3 P 1064.xx Bank/Account No.4 P 1065.xx Bank/Account No.5 P 1066.xx Bank/Account No.6 P 1067.xx Bank/Account No.7 P 1068.xx Bank/Account No.8 P 1069.xx Bank/Account No.9 P
Sub-bank account for processing Revenue collections: S 10

1121.xx 1081.xx Bank/Account No.1 P 1125.xx 1082.xx Bank/Account No.2 P 1083.xx Bank/Account No.3 P 1084.xx Bank/Account No.4 P 1085.xx Bank/Account No.5 P 1086.xx Bank/Account No.6 P 1087.xx Bank/Account No.7 P 1088.xx Bank/Account No.8 P 1089.xx Bank/Account No.9 P 1139.99 109 901 Nostro account P 11 Short-Term Deposits: S 12
Unrestricted Term Deposits: S 13

1131.xx 1101.xx Bank/Account No.1 P 1132.xx 1102.xx Bank/Account No.2 P 1133.xx 1103.xx Bank/Account No.3 P 1134.xx 1104.xx Bank/Account No.4 P 1135.xx 1105.xx Bank/Account No.5 P 1136.xx 1106.xx Bank/Account No.6 P 1137.xx 1107.xx Bank/Account No.7 P 1138.xx 1108.xx Bank/Account No.8 P 1139.xx 1109.xx Bank/Account No.9 P 1140.xx 1110.xx Bank/Account No.10 P 1141.xx 1111.xx Bank/Account No.11 P Section 2 Chart of Accounts Listing
Abu Dhabi Government Chart of Accounts 19 Old Account Number New Account Number ACCOUNT Description
ASSETS
Type
Notes
Current Assets (continued): Financial Assets (continued):: Restricted Term Deposits: S 14

1135.xx 1121.xx Bank/Account No.1 P 1136.xx 1122.xx Bank/Account No.2 P 1139.xx 1123.xx Bank/Account No.3 P 1134.xx 1124.xx Bank/Account No.4 P 1125.xx Bank/Account No.5 P 1126.xx Bank/Account No.6 P 1127.xx Bank/Account No.7 P 1128.xx Bank/Account No.8 P 1129.xx Bank/Account No.9 P Financial Derivatives (Current): S
Forward Exchange Deals (Current): S 2

1151.xx Dealer No.1 P 1152.xx Dealer No.2 P 1153.xx Dealer No.3 P 1154.xx Dealer No.4 P 1155.xx Dealer No.5 P 1156.xx Dealer No.6 P 1157.xx Dealer No.7 P 1158.xx Dealer No.8 P 1159.xx Dealer No.9 P
Interest rate swaps (Current): S

116 001 Dealer No.1 P 116 002 Dealer No.2 P 116 003 Dealer No.3 P 116 004 Dealer No.4 P 116 005 Dealer No.5 P 116 006 Dealer No.6 P 116 007 Dealer No.7 P 116 008 Dealer No.8 P
116 009 Dealer No.9 P
Other hedges (Current): S

116 101 Dealer No.1 P 116 102 Dealer No.2 P 116 103 Dealer No.3 P 116 104 Dealer No.4 P 116 105 Dealer No.5 P 116 106 Dealer No.6 P 116 107 Dealer No.7 P 116 108 Dealer No.8 P 116 109 Dealer No.9 P Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Current Assets (continued): Financial Assets (continued):: Short-term Investments: S 2 Investments available for sale: S
1171.xx Balance, brought forward P 1172.xx Acquisitions - Current year P 1173.xx Disposals - Current year P 1175.xx Revaluation surplus / (deficit) transferred to reserves P Short-term investments held for trading: S 2 1181.xx Balance, brought forward P 1182.xx Acquisitions - Current year P 1183.xx Disposals - Current year P 1186.xx Revaluation surplus / (deficit) to profit and loss P
Other investments at fair value through profit and loss: S

1191.xx Balance, brought forward P 1192.xx Acquisitions - Current year P 1193.xx Disposals - Current year P 1196.xx Revaluation surplus / (deficit) to profit and loss P Accounts Receivables : S Revenue receivable from customers: S 120 110 Hydrocarbon revenue receivable P 120 120 Taxes receivable: S 120 121 Corporate Income Tax P 120 122 Personal Income Tax P 120 123 Goods and services Tax P 120 124 Customs Duties and Taxes P 120 125 Other Excise Taxes and Duties P 120 130 Fees receivable P 120 140 Goods and services sales receivable P 120 150 Penalties and fines receivable P 120 060 Finance lease receivable P 120 199 Receivables from customers - Provision for doubtful debts P Receivable from employees: S
120 210 Loans to employees: S 15 130103 120 211 Car loans P 130104 120 212 Special loans P 130107 120 213 Personal loans P 130108 130109 120 214 Rent support loans P Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Current Assets (continued): Financial Assets (continued):: Accounts Receivables (Continued):

120 220 Advances to employees (for immediate recovery from available pay): S 16 130102 120 221 Special advances P 130106 120 222 Emergency advances P 1179.xx 120 223 Duty travel advances P 17 130105 120 224 Overpayments for recovery P 120 225 Advances to recruits P 130201 120 226 Advances to seconded employees P 130101 120 227 Vacation (Leave) pay advance (*) P 18 240540 120 299 Receivables from employees - Provision for doubtful debts P Receivables from vendors: S 133100 120 310 Contract advances receivable P 133200 120 320 Cost overrun claim advances receivable P 120 330 Other advances to vendors receivable P 120 399 Receivables from vendors - Provision for doubtful debts P Receivables from borrowers - Current debt: S 120 410 Receivables from borrowers - Government Business Enterprises (SOEs) P 120 420 Receivables from borrowers - Foreign governments P 120 430 Receivables from borrowers - Domestic governments P 120 440 Receivables from borrowers - Other organisations P 120 450 Receivables from borrowers - Individuals P 120 499 Receivables from borrowers - Provision for doubtful debt P Other receivables: S 120500 120 510 Receivable from drawers of returned cheques P 120 520 Receivable from sale of non-current assets P 120 530 Receivable from non-governmental entities - Grants/Transfer payments P 120 540 Receivable from organisations formally liquidated P
170101 170102 120 550 Receivables from organisations under liquidation P 19 132201 120 560 Receivable from banks for financing advances to approved borrowers P 20 132202 120 570 Sundry receivables P 21 120 599 Other receivables - Provision for doubtful debt P Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Current Assets (continued): Non-Financial Assets (current): S Receivable e-Payments: S

100101 120 601 Receivable e-Payments NBAD P 120 602 Receivable e-Payments ADCB P 120 603 Receivable e-Payments UNB P 120 604 Receivable e-Payments UAE Central Bank P 120 605 Receivable e-Payments ADIB P 120 606 Receivable e-Payments FGB P 120 607 Receivable e-Payments Hilal Bank P 120 699 Receivable e-Payments - Provision for doubt debts P 150000 Suspense payments pending recovery / approval for expense
authorisation:
S 120 910 Unauthorised payments: S 150002 1 2 0 911 Awaiting authorisation / recovery instruction P 22 150001 120 912 Losses under investigation P 23 120 920 Authorised payments: S 150004 120 921 Authorised payments waiting formal budgetary approval P 24 120 980 Accounting discrepancies pending reconciliation/clearance: S 25 150003 120 981 Discrepancies between GL & sub-ledgers - Employees P 120 982 Discrepancies between GL & sub-ledgers - Vendors P 120 983 Discrepancies between GL & sub-ledgers - GBEs P 100099 120 984 Discrepancies in posting between years P 100098 120 985 Discrepancies resulting from mis-postings / fictitious entries P 120 999 Receivables relating to suspense - Provision for doubtful debts P Intra-Government Receivables: S 139001 155015 121 000 Intra-Government Receivables - Departments P 26 1206.xx 1321.xx 122 000 Intra-Government Receivables - Government Business Enterprises (SOEs) S 123 000 Intra-Government Receivables - Other controlled organisations P
141000 Accrued revenue: S 125 100 Accrued interest receivable: S 141001 125 110 Interest on bank deposits P 125 120 Loan interest P 125 200 Dividends accrued P 125 300 Goods and services supplied but not yet billed P 125 900 Other accrued revenues P Inventories (Current): S 132 000 Materials: S 132 010 Material cost: S 100111 132 011 Receipt in receiving area (pre-inspection) P 29 100112 132 012 Receipt in store (post-inspection) P 29 Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Current Assets (continued): Non-Financial Assets (current) (continued):

132 020 Overheads (Non-material cost): S 100113 132 021 Overheads Materials P 29 132 022 Resource and outside processing overhead P 29 132 030 Resource cost - materials P 29 132 100 Work-in-progress inventory P 132 200 Finished goods for sale P 132 300 Consumable stores P 155000 132 400 Strategic commodities: S 30 155021 132 410 Purchases - Strategic commodities P 155023 132 420 Sales/Distributions - Strategic commodities P 155022 132 430 Stocks - Strategic commodities P 132 500 Inventory held for distribution P 132 900 Funded Inventories: S 31 194110 132 910 Funded Inventories (*) P 31 194400 132 920 Work-in-progress inventory (*) P 31 194116 132 990 Investment in inventories (Fund) (*) P 31 Prepayments and Deposits (Current): S 133 000 Other Inventories: S 133 010 Land and buildings held as inventory P 133 020 Other non-current assets held as inventory P Prepayments: S 135 100 Prepayments to employees: S 135 110 Motor vehicle grant P 135 120 Furniture grant P 135 130 Furniture maintenance grant P 140300 135 200 Pre-paid rent: S 140301 135 210 Staff accommodation P 140302 135 220 Business premises P 135 230 Premises for re-hire P 100404 135 300 Pre-paid Insurance premium: P
135 310 Cash and fidelity P 135 320 Fire and allied perils P 135 330 Machinery breakdown P 135 340 Marine and aviation P 140401 135 350 Medical (Health) insurance P 135 360 Motor vehicles P 135 370 Workman's compensation P 135 380 Works and services P 135 390 Other risks P 135 300 Pre-paid contract services P 140900 135 900 Pre-paid expenses - Other P Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Current Assets (continued): Prepayments and Deposits (Current) (continued):

Deposits S 140200 137 010 Court deposits (for cases under litigation) P 117300 137 020 Petrol deposits (including coupon pre-purchase) P 133300 137 030 Telephone deposits P 117400 137 040 Water & Electricity deposits P 137 090 Other deposits P Other current assets: S Non-current assets held for sale: S 141 010 Land P 141 020 Buildings P 141 030 Plant, machinery and equipment P 141 040 Transport equipment S 141 041 Motor vehicles (non-military) P 141 042 Aircraft P 141 043 Ships and boats P 141 044 Military vehicles P 141 050 Furniture and equipment P Non-current Assets S Financial Assets S 141 060 Heritage and cultural assets P 141 070 Biological assets P 141 090 Other assets P Bank Deposits - Long term S Long-term cash deposits - Unrestricted: S 12
32
1501.xx Bank Account No.1 P 1502.xx Bank Account No.2 P 1503.xx Bank Account No.3 P 1504.xx Bank Account No.4 P 1505.xx Bank Account No.5 P 1506.xx Bank Account No.6 P
1507.xx Bank Account No.7 P 1508.xx Bank Account No.8 P 1509.xx Bank Account No.9 P Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Non Current Assets (continued): Bank Deposits - Long term (continued):

Long-term cash deposits - Restricted: P 13
32
1521.xx Bank Account No.1 P 1522.xx Bank Account No.2 P 1523.xx Bank Account No.3 P 1524.xx Bank Account No.4 P 1525.xx Bank Account No.5 P 1526.xx Bank Account No.6 P 1527.xx Bank Account No.7 P 1528.xx Bank Account No.8 P 1529.xx Bank Account No.9 P Financial Derivatives S Forward Foreign Currency Deals (Non-current): S 155 100 Dealer No.1 P 155 200 Dealer No.2 P 155 300 Dealer No.3 P 155 400 Dealer No.4 P 155 500 Dealer No.5 P 155 600 Dealer No.6 P 155 700 Dealer No.7 P 155 800 Dealer No.8 P 155 900 Dealer No.9 P Interest rate swaps (Non-current): S 157 001 Dealer No.1 P 157 002 Dealer No.2 P 157 003 Dealer No.3 P 157 004 Dealer No.4 P 157 005 Dealer No.5 P 157 006 Dealer No.6 P 157 007 Dealer No.7 P 157 008 Dealer No.8 P 157 009 Dealer No.9 P Investments (Non-current): S Equity Participations: S 160 100 Investments in Sovereign Wealth Funds: S 192310 160 110 Abu Dhabi Investment Authority (ADIA) P 192311 160 120 Abu Dhabi Investment Council (ADIC) P 192316 160 190 Fund account - investments in Sovereign Wealth Funds (*) P 33 Section 2 Chart of Accounts Listing
Old Account Number New Account Number ACCOUNT Description
ASSETS
Type
Notes
Non Current Assets (continued): Financial Assets (continued) Investments (Non-current) (continued):
160 200 Investments in Government Business Enterprises (GBEs/SOEs): S 192110 160 210 Enterprises - with limited liability capital P 34 192120 160 220 Enterprises - without limited liability capital P 34 192116 192126 160 290 Investments in Government Business Enterprises (GBEs/SOEs) - Fund account (*) P 35 192210 160 300 Investments in controlled organisations external to the Government P 192216 160 390 Investments in controlled organisations external to the Government - Fund account (*) P Investments - Bonds and Capital Notes: S 162 100 Bonds: S 162 110 Foreign Government bonds P 162 120 Corporate bonds P 162 130 Related parties' bonds: S 162 131 Own Government Bonds P 162 132 GBEs Bonds P 162 140 Other bonds P 162 200 Capital notes: S 102101 162 201 NBAD capital notes P 102102 162 202 ADCB capital notes P 102103 162 203 UNB capital notes P 102107 162 204 ADIB capital notes P 102108 162 205 FGB capital notes P 162 300 Shares and other securities P 162 400 Investment in equity of associates P Loans Receivable (Non-Current): S Loans Receivable: S 165 100 Loans to Government Business Enterprises (GBEs): S 191110 165 110 GBEs - with limited liability capital P 191120 165 120 GBEs - without limited liability capital P 191116 165 190 Fund account (*) P 33 165 200 Loans to organisations: S 165 210 International organisations P
191210 165 220 Domestic socio-welfare organisations P 191216 165 290 Fund account (*) P 33 165 310 Loans to finance Commercial Building construction: S 191411 165 311 Government-managed P 191411 165 312 Outsourced Agent-managed P 191412 165 311 Banks-managed (collateral finance) P 191416 165 390 Fund account (*) P 33 Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Non-current Assets (continued) Financial Assets (continued) Loans Receivable (Non-Current) (continued)
165 400 Loans to finance Private Residence construction: S 191420 165 411 Government-managed P 191420 165 412 Outsourced Agent-managed P 191426 165 490 Fund account (*) P 33 131100 165 500 Loans for farm establishment P 165 600 Loans for financing shop and other property purchase P 165 700 Loans to individuals: S 191490 165 710 Personal Loans P 191496 165 790 Fund account - Loans to individuals (*) P 33 165 800 Loans to Governments: S 191310 165 810 Domestic governments P 191320 165 820 Foreign governments P 191316 165 890 Fund account - Loans to Governments P 33 165 800 Receivables for payments made under Guarantees: S 165 810 Government business enterprises (GBEs / SOEs) loans P 165 820 Foreign government loans P 165 830 Domestic government loans P 165 840 Other organisations loans P 166 999 Provision for doubtful debts - Loans P Non-financial: Assets S Tangible assets: S Capital Leased Assets: S 170 110 Leashold land: S 170 111 Cost of leased land P 170 120 Leashold buildings: S 170 121 Cost of leased buildings P 170 122 Provision for accumulated depeciation/amortisation P 170 130 Leased plant, machinery & equipment: S 170 131 Cost of leased plant, machinery & equipment P 170 132 Provision for accumulated depeciation/amortisation P 170 140 Leased transport equipment: S 170 141 Cost of leased transport equipment P 170 142 Provision for accumulated depeciation/amortisation P 170 150 Leased furniture & fixtures: S
170 151 Cost of leased furniture & fixtures P 170 152 Provision for accumulated depeciation/amortisation P 170 160 Leased other Assets S 170 161 Cost of other leased assets P 170 162 Provision for accumulated depeciation/amortisation P Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Non-current Assets (continued) Non-financial: Assets (continued) Tangible assets (continued): Tangible Fixed Assets:
171 000 Common setup accounts: S 36 171 010 Cost of removal - Clearing P 37 171 020 Proceeds of sale - Clearing (cash accounting only) (*) P 37 171 100 Land and land improvements: S 171 110 Asset Parent account - Land and land improvements(for budgetary control) P 175000 195210 171 120 Asset cost - Land and land improvements P 171 121 Asset clearing - Land and land improvements P 171 130 CIP cost - Land and land improvements P 171 131 CIP clearing - Land and land improvements P 171 180 Impairment - Land and land improvements P 195270 171 191 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 171 192 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 171 200 Buildings: S 171 210 Asset Parent account- Buildings (for budgetary control) P 195310 171 220 Asset cost - Buildings P 171 221 Asset clearing - Buildings P 171 230 CIP cost - Buildings P 171 231 CIP clearing - Buildings P 195360 171 260 Accumulated depreciation/amortization (Provision) P 171 270 Accumulated deferred depreciation/amortization (Provision) P 171 280 Impairment - Buildings P 195370 171 291 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 171 292 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 171 300 Plant, machinery & equipment: S 171 310
Asset Parent account - Plant, machinery & equipment (for budgetary control) P 195410 171 320 Asset cost- Plant, machinery & equipment P 171 321 Asset clearing - Plant, machinery & equipment P 171 330 CIP cost - Plant, machinery & equipment P 171 331 CIP clearing - Plant, machinery & equipment P 195460 171 360 Accumulated depreciation/amortization (Provision) P 171 370 Accumulated deferred depreciation/amortization (Provision) P 171 380 Impairment - Plant, machinery & equipment P 195470 171 391 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 171 392 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Non-current Assets (continued) Non-financial: Assets (continued) Tangible assets (continued) Tangible Fixed Assets (continued)
171 400 Transport equipment: S 39 171 500 Motor vehicles (non-military): S 171 510 Asset Parent account - Motor vehicles (non-military)(for budgetary control) P 195510 171 520 Asset cost - Motor vehicles (non-military) P 171 521 Asset clearing - Motor vehicles (non-military) P 171 530 CIP cost - Motor vehicles (non-military) P 171 531 CIP clearing - Motor vehicles (non-military) P 195560 171 560 Accumulated depreciation/amortization (Provision) P 171 570 Accumulated deferred depreciation/amortization (Provision) P 171 580 Impairment - Motor vehicles (non-military) P 195570 171 591 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 171 592 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 171 600 Aircraft: S 171 610 Asset Parent account - Aircraft (for budgetary control) P 171 620 Asset cost - Aircraft P 171 621 Asset clearing - Aircraft P 171 630 CIP cost - Aircraft P 171 631 CIP clearing - Aircraft P
171 660 Accumulated depreciation/amortization - Aircraft (Provision) P 171 670 Accumulated deferred depreciation/amortization - Aircraft (Provision) P 171 680 Impairment - Aircraft P 171 691 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 171 692 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 171 700 Ships and boats: S 171 710 Asset Parent account - Ships and boats (for budgetary control) P 171 720 Asset cost - Ships and boats P 171 721 Asset clearing - Ships and boats P 171 730 CIP cost - Ships and boats P 171 731 CIP clearing - Ships and boats P 171 760 Accumulated depreciation/amortization - Ships and boats (Provision) P 171 770 Accumulated deferred depreciation/amortization - Ships and boats (Provision) P 171 780 Impairment - Ships and boats P 171 791 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 171 792 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
171 800 Military vehicles: S 171 810 Asset Parent account - Military vehicles (for budgetary control) P 171 820 Asset cost - Military vehicles P 171 821 Asset clearing - Military vehicles P 171 830 CIP cost - Military vehicles P 171 831 CIP clearing - Military vehicles P 171 860 Accumulated depreciation/amortization - Military vehicles (Provision) P 171 870
Accumulated deferred depreciation/amortization - Military vehicles (Provision) P 171 880 Impairment - Military vehicles P 171 891 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 171 892 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 172 000 Furniture & fixtures: S 172 010 Asset Parent account - Furniture & fixtures (for budgetary control) P 195610 172 020 Asset cost - Furniture & fixtures P 172 021 Asset clearing - Furniture & fixtures P 172 030 CIP cost - Furniture & fixtures P 172 031 CIP clearing - Furniture & fixtures P 195660 172 060 Accumulated depreciation/amortization - Furniture & fixtures (Provision) P 172 070 Accumulated deferred depreciation/amortization - Furniture & fixtures (Provision) P 172 080 Impairment - Furniture & fixtures P 195670 172 091 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 172 092 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 172 100 Heritage and cultural assets: S 172 110 Asset Parent account - Heritage and cultural assets (for budgetary control) P 172 120 Asset cost - Heritage and cultural assets P 172 121 Asset clearing - Heritage and cultural assets P 172 130 CIP cost - Heritage and cultural assets P 172 131 CIP clearing - Heritage and cultural assets P 172 160 Accumulated depreciation/amortization - Heritage and cultural assets (Provision) P 172 170 Accumulated deferred depreciation/amortization - Heritage and cultural assets (Provision) P 172 180 Impairment - Heritage and cultural assets P 172 191 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 172 192 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 Section 2 Chart of Accounts Listing
Abu Dhabi Government Chart of Accounts 31 Old Account
Number New Account Number ACCOUNT Description
ASSETS
Type
Notes
172 200 Biological assets (includes commercial forests and natural resource reserves): S 52 172 210 Asset Parent account - Biological assets (for budgetary control) P 172 220 Asset cost - Biological assets P 172 221 Asset clearing - Biological assets P 172 230 CIP cost - Biological assets P 172 231 CIP clearing - Biological assets P 172 260 Accumulated depreciation/amortization - Biological assets (Provision) P 172 270 Accumulated deferred depreciation/amortization - Biological assets (Provision) P 172 280 Impairment - Biological assets P 172 291 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 172 292 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 172 200 Other Assets: S 172 210 Asset Parent account - Other Assets (for budgetary control) P 172 220 Asset cost - Other Assets P 172 221 Asset clearing - Other Assets P 172 230 CIP cost - Other Assets P 172 231 CIP clearing - Other Assets P 172 260 Accumulated depreciation/amortization - Other Assets (Provision) P 172 270 Accumulated deferred depreciation/amortization - Other Assets (Provision) P 172 280 Impairment - Other Assets P 172 291 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 172 292 Investment in Asset under construction(Fund/ClearingAccount)(*) P 38 Intangible assets: S 173 100 Computer software: P 173 110 Asset Parent account - Computer software (for budgetary
control) P 173 120 Asset cost - Computer software P 173 121 Asset clearing - Computer software P 173 130 CIP cost - Computer software P 173 131 CIP clearing - Computer software P 173 160 Accumulated depreciation/amortization - Computer software (Provision) P 173 170 Accumulated deferred depreciation/amortization - Computer software (Provision) P 173 180 Impairment - Computer software P 173 191 Investment in Fixed Assets (Fund/Clearing Account) (*) P 38 173 192 Investment in Asset under P 38 Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
construction(Fund/ClearingAccount)(*) Section 2 Chart of Accounts Listing

ASSETS
Type
Notes
Non-current Assets (continued) Non-financial: Assets (continued) Infrastructural assets: S

175 100 Agricultural Farms: S 175 110 Cost of asset - Agricultural Farms P 175 120 Construction in progress - Agricultural Farms P 175 130 Provision for accumulated depreciation P 175 200 Earthworks (including dredging & reclamation): S 175 210 Cost of asset - Earthworks P 175 220 Construction in progress - Earthworks P 175 300 Roads: S 175 310 Cost of asset - Roads P 175 320 Construction in progress - Roads P 175 330 Provision for accumulated depreciation P 175 400 Rail network: S 175 410 Cost of asset - Rail network P 175 420 Construction in progress - Rail network P
175 430 Provision for accumulated depreciation P 175 500 Airport infrastructure: S 175 510 Cost of asset - Airport infrastructure P 175 520 Construction in progress - Airport infrastructure P 175 530 Provision for accumulated depreciation P 175 600 Sea Port Infrastructure: S 175 610 Cost of asset - Sea Port Infrastructure P 175 620 Construction in progress - Sea Port Infrastructure P 175 630 Provision for accumulated depreciation P 175 700 Industrial and Free Trade Zone infrastructure: S 175 710 Cost of asset - Industrial and Free Trade Zone infrastructure P 175 720 Construction in progress - Industrial and Free Trade Zone infrastructure P 175 730 Provision for accumulated depreciation P 175 800 Environmental Protection: S 175 810 Cost of asset - Environmental Protection P 175 820 Construction in progress - Environmental Protection P 175 830 Provision for accumulated depreciation P 175 900 Recreational facilities, including parks, gardens and sports arenas: S 175 910 Cost of asset - Recreational facilities P 175 920 Construction in progress - Recreational facilities P 175 930 Provision for accumulated depreciation P Investment properties: S 178 010 Cost of asset - Investment properties P 178 020 Construction in progress - Investment properties P Section 2 Chart of Accounts Listing
ASSETS
Type
Notes
Non-current Assets (continued) Non-financial: Assets (continued) Deferred expenditure and other Non-Financial Assets: S
178 030 Provision for accumulated depreciation P 178 040 Impairment - Investment properties P 180 110 Deferred charges on unmatured debt - Bond discount P 190 110 Other non-financial assets P Section 2 Chart of Accounts Listing
Abu Dhabi Government Chart of Accounts 35 Old Account Number New Account Number ACCOUNT Description Type
Notes
LIABILITIES: S
Current Liabilities: S Payables: S
200 100 Vendors: S 41 2212.00 200 110 Approved invoices - for payment P 2212.10 200 120 Approved invoices - for offset recovery P 200 130 Accrued purchases - Invoice received pending approval P 200 200 Third parties - Deductions made from vendors: S 2218.00 200 210 Court ordered deductions P 200 220 Deductions under assignments for payment to third parties P 201 000 Payroll deductions: S 2302.40 201 100 Payable to Abu Dhabi Pension Fund: S 2302.40 201 101 Employer's (Govt) share (15%) P 39 2302.40 201 102 Employee's share (5%) P 40 2302.40 201 103 Other deductions/dues P 201 200 Payable to UAE Pension Fund: S 331120 201 201 Employer's (Govt) share (15%) P 331110 201 202 Employee's share (5%) P 201 203 Other deductions/dues P 2302.50 201 300 Payable to other GCC Pension Funds - Employees share (5%): S 2302.51 201 301 Pension Funds - Bahrain P 2302.52 201 302 Pension Funds - Saudi Arabia P 2302.53 201 303 Pension Funds - Qatar P 2302.54 201 304 Pension Funds - Kuwait P 2302.55 201 305 Pension Funds - Oman P 201 400 Payable to Housing Loan Financiers: S 391420 201 401 Loan Authority / First Gulf Bank P 2302.20 201 402 Mohd bin Rashed Housing Est (Emirates Bank Int'l) P 2302.21 201 403 UAE Real Estate Bank P 201 500 Payable to Clubs/Welfare Associations: S 201 501 Armed Forces Officer's Clubs P 201 502 Police Officer's Clubs P 201 503 Other employee welfare organisations P 201 600 Payable to other parties: S 201 601 Courts / Court-ordered beneficiaries P 2302.10 201 602 Nafaka beneficiaries P 2302.00 201 603 Other payables P 202 000 Grants, subsidies and personal benefits - Private sector P 203 000 Intra-Government Payables: S 2215.00 203 100 Departments - Grants and subsidies P 204 100 Departments - other than grants/subsidies P 205 100 Government Business Enterprises (SOEs) - Grants and subsidies P Section 2 Chart of Accounts Listing
Abu Dhabi Government 36 Chart of Accounts Old Account Number New Account Number ACCOUNT Description Type
Notes
206 100 Government Business Enterprises (SOEs) excl grants/subsidies P Section 2 Chart of Accounts Listing
LIABILITIES
Type
Notes
Current Liabilities (continued) Payables (continued):

207 100 Payables to other organisations external to Government: S 2302.40 208 100 AD Retirement Benefits & Pension Fund - Grant (6%) P 208 500 Zayed bin Sultan Al Nahyan Charitable Foundation - Grant P Accrued expenses: S 211 000 Vendor Accruals: S 201 110 Expense accruals - pending invoice matching: S 2001.11 201 111 Expense AP Accrual - Inventories in receiving area (preinspection) P 2001.12 201 112 Inventory AP Accrual - Inventories in store (post-inspection) P 2001.16 201 113 Contract Progress Payment Accrual - Pending payment approval P 201 120 Expense accruals - resulting from price variances: S 201 121 Purchase Price variance (between Standard cost & PO price) P 201 122 Invoice Price variance (between Invoice price & PO price) P 202 000 Interest accrued: S 2402.00 202 100 Bank interest (overdrafts) P 202 200 Bond interest accrued P 202 300 Treasury Notes interest accrued P 202 400 Loans interest accrued P 203 000 Other accruals: S 2403.01 203 100 Accrued rent P 203 200 Accrued dividends P 203 300 Accrued grants & other transfer payments P 203 400 Additional pension contribution payable by the Government P 2405.10 203 500 Board members' fees accrued P 2403.00 203 600 Other accrued expenses P 42 203 700 Judgement debts and Damages P Employee Benefits: S 2405.20 215 100 Expense payroll accrual - pending payment P 43 215 200 Reimbursible expenses P 44 2401.01 2401.04 215 300 Accrued Regular Pay - salaries and wages P 215 400 Compensatory leave benefits accrued: S 2401.05 215 401 Vacation pay P 215 402 Other leave benefits P 215 500 Terminal benefits accrued: S 2401.02 215 501 End-of-service gratuity P
215 502 End-of-service fares and baggage allowance P 215 503 Death benefits P 215 504 Severance pay P 2401.03 2401.05 2405.30 215 900 Other employee benefits accrued P Section 2 Chart of Accounts Listing
LIABILITIES
Type
Notes
Current Liabilities (continued) Short-term borrowings: S 45

Current debt: S Interest bearing debt: S 217 100 Loans: S 2800.11 2800.21 217 110 Loans to non-related lenders P 46 217 120 Related Lenders: S 217 121 Loans to Wealth Funds P 217 122 Loans to Government Business Enterprises (SOEs) P 217 200 Bank overdrafts P 217 300 Bonds P 217 400 Treasury Notes P Non-Interest bearing debt: S 218 100 Loans: S 218 110 Loans to non-related Lenders NIB P 218 120 Related Lenders: S 218 121 Loans to Wealth Funds NIB P 218 122 Loans to Government Business Enterprises (SOEs) NIB P 219 000 Finance Leases - Current P 219 100 Other financial instruments - Current P Derivative Financial instruments: S 220 110 Financial instruments not designated as hedges P 220 120 Financial instruments designated as hedge instruments P Other Current Liabilities S 225 100 Provision for dismantling, removal, restoration of property, plant and equipment P 225 200 Other provisions payable within 12 months P 225 300 Financial Guarantees (current) P Deferred Revenues: S 230 100 Deferred revenues - Taxes P 2404.01 230 200 Deferred revenues - Fees P 47 Current Liabilities (continued) S 2404.02 230 300 Deferred revenues - Rents P
230 400 Deferred revenues - Grants and other transfer receipts P 230 500 Deferred revenues - Leases P 2404.03 230 600 Deferred revenues - Other P Deposits Held: S 235 100 Regulatory deposits: S 235 101 Insurers for traffic law compliance P 2301.30 235 102 Construction site clearance P 2301.00 235 103 Public Health regulation compliance P 235 104 Customs law compliance P 2301.10 235 105 Regulatory deposits- Contractors P Section 2 Chart of Accounts Listing
LIABILITIES
Type
Notes
Current Liabilities (continued) Deposits Held (continued)

2301.20 235 106 Regulatory deposits - Shop-keepers P 2301.00 235 199 Regulatory deposits - Other P 235 200 Vendors: S 2303.00 235 210 Contract retention deposits P 2304.00 235 220 Rent deposits P 235 300 Employees: S 2211.01 235 301 Undisbursed salaries P 2211.02 235 302 Undisbursed wages P 235 303 Saving deposits P 2211.10 235 304 Retention (contracted employees) P 235 400 Tenants for hired properties: S 235 410 Deposits for hired residential properties P 235 420 Deposits for hired non-residential properties P 48 235 500 Commercial Building Owners: S 2311.10 235 510 Owner's dues payable P 2311.20 235 520 Interest earned on owner's funds P 235 600 Unclaimed monies payable to beneficiaries: S 235 610 Employees - Payroll system voided payments P 235 620 Beneficiaries - Beneficiary system voided payments P 2213.00 235 630 Other voided payments (not written back to AP/Payroll/Beneficiary) P 235 700 Trust Accounts: S 235 710 Wakf funds P 235 720 Inheritors funds P 235 730 Minors funds P 235 740 Seized property sale proceeds P 2312.00 235 750 Joint Public-Private Sector Project Fund P 235 900 Suspense receipts: S 235 910 General suspense accounts P 2500.01 235 920 Proceeds from sale of non-current assets pending retirement
accounting P 2500.02 235 930 Recovery of employee's pay pending redistribution to relevant accounts P 2309.01 235 940 Sharjah loan recoveries - Deductions from vendors P 2306.01 2306.02 2306.03 2306.04 235 950 UAE Development Bank - Current account P 49 2219.01 235 960 Sharjah office of Abu Dhabi Govt (no longer in operation) P 2309.00 235 990 Other suspense receipts P 2302.90 2308.00 237 000 Other deposits P Section 2 Chart of Accounts Listing
LIABILITIES
Type
Notes
Non-Current Liabilities: S Long-term payables: S 50

251 000 Vendors P 253 000 Intra-Government Payables: S 253 100 Departments - Grants and subsidies P 253 300 Departments - other than grants/subsidies P 253 400 Government Business Enterprises (SOEs) - Grants and subsidies P 253 700 Government Business Enterprises (SOEs) - other than grants/subsidies P 255 000 Other organisations external to Government: S 255 010 AD Retirement Benefits & Pension Fund - Grant (6%) P 255 020 Zayed bin Sultan Al Nahyan Charitable Foundation - Grant P Provisions - Long-term: S 261 000 Provisions - Vendors P 41 263 100 Additional pension contribution payable by the Government P 263 500 Judgement debts and Damages P 264 000 Other provisions P 51 Employee Benefits: S 265 100 Compensatory leave benefits accrued P 265 500 Terminal benefits accrued: S 265 501 End-of-service gratuity P 265 505 End-of-service fares and baggage allowance P Long-term Borrowings: S 50 Interest bearing debt: S 267 100 Loans: S
267 110 Loans to non-related Lenders P 267 120 Related Lenders: S 267 121 Loand to Wealth Funds P 267 122 Loans to Government Business Enterprises (SOEs) P 267 200 Long-term bank drawings P 267 300 Bonds: S 2933.01 267 301 2007-2012 Bonds @5.50% p.a. P 2933.02 267 302 2009-2014 Bonds @5.50% p.a. P 2933.03 267 303 2009-2019 Bonds @6.75% p.a. P 267 304 Long term bonds P 267 400 Treasury notes P Section 2 Chart of Accounts Listing
LIABILITIES
Type
Notes
Non-Current Liabilities (continued) Long-term Borrowings (continued): 50

Non-Interest bearing debt: S 268 100 Loans: S 268 110 Loans to non-related Lenders NIB P 268 120 Related Lenders: S 268 121 Loans to Wealth Funds NIB P 268 122 Loans to Government Business Enterprises (SOEs) NIB P Finance Leases: S 269 010 Finance leases P 269 020 New finance leases P Derivative Financial Instruments: S Derivative Financial Instruments: S 270 110 Financial instruments not designated as hedges P 270 120 Financial instruments designated as hedge instruments P Other non-current liabilities: S 275 100 Provision for dismantling, removal, restoration of property, plant and equipment P 275 200 Other provisions payable later than 12 months P 275 300 Financial Guarantees P 285 600 Unclaimed monies payable to beneficiaries: S 285 610 Employees - Payroll system voided payments P 285 620 Beneficiaries - Beneficiary system voided payments P 2213.00 285 630 Other voided payments (not written back to AP/Payroll/Beneficiary) P Section 2 Chart of Accounts Listing
Abu Dhabi Government 42 Chart of Accounts Old Account
Number New Account Number ACCOUNT Description Type

Notes
REVENUE
3100.00 Hydrocarbon Revenue: S 3110.00 311 000 Crude Oil - Royalty and tax: S 3111.90 311 100 ADNOC P 3111.10 311 200 ADPC (Murban) P 3111.20 311 300 ADMA (Umm Shaif & Lower Zakum) P 3111.30 311 400 ADOC P 3111.40 311 500 Abu Al Bukhoosh group: S 311 510 Total ABK P 311 520 Inpex ABK P 3111.50 311 600 Bunduq P 3111.60 311 700 JODCO: S 311 710 Upper Zakum P 311 720 Umm Al Dalkh P 311 730 Satah P 3111.70 311 800 ExxonMobil (Upper Zakum) P 3120.00 313 000 Natural Gas - Income Tax: S 3121.10 313 100 ADGAS P 3121.20 313 200 GASCO: S 313 210 ADNOC (Gas) P 313 220 Shell P 313 230 Total Gas P 313 240 Partex P 3121.30 313 300 FERTIL: S 313 310 ADNOC (Fertil) P 313 320 Total Chemicals P 3412.10 314 000 Port dues on oil tankers lifting crude oil for export P Taxes: S 315 100 Taxes on income, profits and capital gains: S 315 110 Individuals P 315 120 Corporates P 315 150 Unallocable P 315 200 Taxes on payrolls and workforce S 315 210 Taxes on payrolls and workforce P 315 300 Taxes on property: S 315 310 Recurrent taxes on immovable property P 315 320 Non-recurrent taxes on immovable property: S 3406.50 315 321 Real estate registration fee P 3406.51 315 322 Mortage registration fee P 3406.52 315 323 Land boundary extension P Section 2 Chart of Accounts Listing
REVENUE
Type
Notes
Taxes (continued)
315 400 Taxes on goods & services: S 315 410 Value added tax (VAT) P 315 420 Excises: S 3223.00 315 421 Excise duty on tobacco & alcohol P 316 000 Taxes on use of goods and permission to use goods or perform services: S 316 100 Permits: S 3812.20 316 101 Alcohol permit P 3812.10 316 102 Firearm permit P 316 103 Road toll tax P 3232.00 316 104 Building (or structure) construction permit P 316 200 Licenses: S 316 210 General trade licenses: S 3231.00 316 211 Trade license - Recurrent fee P 3231.10 316 212 Trade license - Fee for amendments P 3233.00 316 213 Trade name - Registration fee P 316 300 Medical practice licenses: S 316 310 Hospitals P 316 320 Clinics P 316 330 Pharmacies P 316 340 Medical professionals P 316 400 Operational licenses: S 316 401 Agency registration fee P 3234.00 316 402 Reduction sale registration fee P 316 403 Patent & copyright registration fee P 316 500 Motor vehicle taxes: S 3811.11 316 510 Vehicle registration fee P 3811.15 316 520 Road-worthiness certification fee P 3811.13 316 530 Penalty for late renewal of registration P 3220.00 317 000 Taxes on international trade and transactions: S 317 100 Customs duty: S 3221.10 317 110 Import duty: S 3221.11 317 111 Import duty - immediate collection P 3222.10 317 112 Import duty - forfeited deposits P 317 120 Export duty P Social contributions: S 320 100 Social security contributions: S 3311.10 2302.40 320 110 Employee social security contributions P 3311.20 2302.40 320 120 Employer social security contributions P 320 130 Unallocable social security contributions P Section 2 Chart of Accounts Listing
Abu Dhabi Government 44 Chart of Accounts Old Account Number New Account Number
ACCOUNT Description
REVENUE
Type
Notes
Social contributions (continued):

320 200 Other social contributions: S 320 210 Other social contributions - Employees P 320 220 Other social contributions - Employers P 320 230 Other social contributions - Unallocable contributions P Grants & contributions: S 325 100 Grants from Central Agency: S 53 3721.00 325 110 Grants Under TSA arrangement - current purposes P 325 120 Grants Under TSA arrangement - capital purposes P 325 130 Grants Other (non-TSA) for current purposes P 325 140 Grants Other (non-TSA) for capital purposes. P 325 200 Other grants from General Government Entities: S 325 210 Current Grants from General Government Entities P 54 325 220 Capital from General Government Entities P 325 300 Grants from UAE Government: S 325 310 Current from UAE Government P 55 325 320 Capital from UAE Government P 325 400 Grants from Foreign Governments: S 325 410 Current grants from Foreign Governments P 55 325 420 Capital grants from Foreign Governments P 323 500 Grants from International Organisations: S 323 510 Current from International Organisations P 55 323 520 Capital from International Organisations P 325 600 Grants, contributions and donations from private sector: S 325 610 Current grants, contributions and donations from private sector P 55 325 620 Capital grants, contributions and donations from private sector P Other revenue: S 331 000 Property revenue: S 331 100 Interest: S 331 200 Interest on cash deposits: S 3611.00 331 210 Interest on call deposits P 3611.00 331 220 Interest on term deposits P 3611.10 331 300 Interest on capital notes P 331 500 Interest on loans: S 3612.20 331 510 Interest from commercial building finance loans P 3612.50 331 520 Interest from loans advanced to foreign governments P 3612.40 331 530 Interest from loans advanced to other emirate governments P 3612.10 331 540 Interest from loans advanced to Govt Business Enterprises (SOEs) P 331 560 Swap interest revenue P 3612.30 3612.60 331 590 Interest from other loans P Section 2 Chart of Accounts Listing
Abu Dhabi Government Chart of Accounts 45 Old Account Number New Account
Number ACCOUNT Description
REVENUE
Type
Notes
Other Revenue (continued)

331 600 Discount interest on receivables: S 331 610 Discount interest on long-term receivables P 332 000 Dividends: S 3622.00 332 010 Dividends from Government business enterprises P 3621.00 332 020 Dividends from Other investments P 332 100 Withdrawals from Wealth Funds: S 3931.00 332 110 Withdrawals ADIA P 3931.00 332 120 Withdrawals ADIC P 332 200 Surplus cash from government enterprises P 3635.00 332 900 Investment revenue from Bonus shares P 335 000 Rent: S 335 100 Oil field leases: S 3112.00 335 110 Signing fee for concession award P 3112.00 335 120 Lease rent P 335 200 Building rent: S 3652.10 335 210 Building rent - Commercial properties (including shops) P 3652.20 335 220 Building rent - Residences P 3652.30 335 230 Building rent - Other buildings P 335 300 Land rent: S 3651.10 335 310 Ground rent for leasing P 3651.20 335 320 Contractor's campsites rent P 3651.30 335 330 Industrial plots rent P 335 400 Rental of plant, machinery and equipment: S 3653.00 335 410 Hire of plant and machinery P 335 420 Hire of mail boxes P 335 500 Hire of vehicles: S 335 510 Hire of motor vehicles P 335 520 Hire of aircraft P 3654.00 335 530 Hire of marine craft P 357 000 Motor vehicle drivers licensing: S 3811.12 357 010 Driver's License fee P 3811.18 357 011 Penalty for late renewal of driver's license P 3811.13 357 020 Driver's Eye test fee P Charges for sales of goods and services: S 3001.11 360 100 Sales account (for Oracle system setup) P 361 000 Sales by market establishments: S 3406.70 3407.20 361 100 Advertising sales P 361 200 Agricultural & animal products: S 3400.10 361 210 Farm produce sales P Section 2 Chart of Accounts Listing
REVENUE
Type
Notes
Charges for sales of goods and services (continued)

361 220 Plants & trees sales P 3401.13 361 230 Animal fodder sales P 3400.20 361 240 Meat sales P 361 250 Marketing centres - Share from farmers sales P 3400.90 361 300 Auctioneering services P 3406.60 361 400 Compost & fertilizers P 361 500 Gift items (sales) P 3406.80 361 600 Parking charges for motor vehicles P 3407.10 361 700 Public transport - Fares P 365 000 Administrative fees: S 365 100 Administrative services fees: S 3414.20 365 101 Arbitration service P 3450.00 365 102 Charges for providing services to other govt units P 365 103 Radio messaging service P 2413.10 365 104 Real estate management service P 365 105 Telephone inquiry service P 365 200 Customs services fees: S 3222.10 365 201 Export Mainfest fee P 3221.30 365 202 Import Manifest fee P 365 203 Registration fee for freight transiting vehicle P 3403.21 365 204 Cargo handling P 3403.30 365 205 Demurrage P 3403.31 365 206 Storage facilities - Cold stores P 365 207 Transit cargo tracking service P 365 300 Document handling fees: S 3400.62 3402.30 365 301 Attestation fee P 3400.61 365 302 Certificate issuance fee P 3403.52 365 303 Identity card issuance fee P 3400.00 365 304 Publications and reports P 3400.63 365 305 Replacement fee for lost document P 365 300 Educational services fees: S 365 301 Student registration fee P 365 300 Judiciary services fees: S 3402.10 365 301 Court fees and costs P 3402.20 365 302 Judgement execution fee P 365 400 Restricted area entry permission fees: S 365 410 Entry permission fees for individuals P 3403.51 365 420 Entry permission fees for vehicles & other equipment P 365 430 Entry permission fees for organisations P 3412.20 365 440 Entry permission fees - General P Section 2 Chart of Accounts Listing
REVENUE
Type
Notes

365 500 Vendor-related fees: S 3400.20 365 510 Tender fee P 3400.70 365 520 Vendor list entry fee P 367 000 Incidental sales by non-market establishments: S 367 100 Cultural services sales: S 367 110 Library service sales: S 367 111 Charges for book damage P 367 112 Book lending P 3400.30 367 120 Museum entrance charge P 367 130 Theatre entrance charge P 367 140 Cultural events P 367 200 Document processing sales: S 3400.60 367 210 Copying and printing documents P 3400.51 367 220 Courier & postal service charge P 3813.00 367 230 Photographic film development and processing P 367 300 Education and training sales: S 3400.80 367 310 Seminar and conference participation P 3812.51 367 320 Training for public emergency handling P 3400.80 367 330 Training - General P 367 340 Tuition fee P 367 400 Engineering services sales: S 3400.40 367 410 Engineering laboratory services P 3400.31 367 420 Engineering advisory consultancy services P 3400.32 367 430 Engineering supervision fee P 367 500 Hospitality services sales: S 367 510 Food and beverage supply P 3814.10 367 520 Guest fee P 367 530 Membership fee P 367 600 Labour supply: S 367 610 Farm labour revenue P 367 700 Medical services sales: S 3812.53 367 711 Ambulance service - Road transport P 3812.54 367 712 Ambulance service - Air transport P 367 720 Medical laboratory services P 3812.52 367 730 General medical service P 367 800 Professional services sales: S 3400.20 367 810 Financial audit service P 3416.10 367 820 Performance and risk assurance service P 3416.20 367 830 Professional regulation service P 3417.10 367 840 Recruitment agency service P Section 2 Chart of Accounts Listing
REVENUE
Type
Notes

367 900 Public health services sales: S 3406.40 367 910 Drainage clearance P 367 920 Public health inspection fee P
3406.20 367 930 Refuse collection charge P 367 940 Sewerage facility service charge P 3400.31 367 950 Slaughthouse service P 368 000 Public security services sales: S 3812.30 368 010 Alarm system sales P 368 020 Good conduct certification P 3812.60 368 030 Hotel information system P 3812.40 368 040 Security guard service P 3814.00 368 050 Tetra network service P 3811.19 368 060 Vehicle towing P 368 100 Recreational and sports facilities sales: S 368 101 Bowling & billiards P 368 102 Festival entrance charge & other revenue P 368 103 Ice skating P 3408.10 368 104 Parks & gardens - Entrance charges P 3408.10 368 105 Parks & gardens - Facility usage charges P 3408.20 368 106 Zoo - Entrance charges P 369 000 Other services: S 369 100 Sales of other services P 370 000 Imputed sales of goods and services: S 370 100 Imputed sales of goods and services P Fines and forfeits: S 375 100 Economic fines: S 3512.30 375 101 Fines for business misconduct P 3512.10 375 102 Fines for economic offense P 3512.90 375 103 Fines for general trading/business conduct offense P 3512.40 375 104 Fines for misconduct in sales/promotional business P 3512.50 375 105 Fines for misuse of business premises P 3512.60 375 106 Fines for non-confirmatory name signs and hoardings P 3512.70 375 107 Fines for false information in business conduct P 3512.20 375 108 Fines for trade license regulation non-compliance P 375 200 Public order fines: S 3511.00 375 201 Fines for general public offense P 3514.00 375 202 Fines for public facility abuse P 3513.00 375 203 Fines for public health offense P 3516.00 375 204 Fines for unauthorised / illegal construction P 3511.10 375 205 Fines for non-compliance of building (or structure) construction permit rules P Section 2 Chart of Accounts Listing
REVENUE
Type
Notes
Fines and forfeits (continued)

375 300 Traffic fines: S 3811.16 375 301 Fines for traffic violation P 3811.19 375 302 Vehicle towing charges P
3515.00 375 303 Parking fine P 376 000 Surcharges P 377 000 Forfeits: S 377 100 Forfeitures under contractual terms: S 3705.30 377 110 Performance bond call up P 3534.00 377 120 Tender bond call up P 377 130 Guarantee call up P 377 200 Forfeiture of proceeds of sale: S 377 210 Sale of confiscated goods P 3811.14 377 220 Sale of confiscated motor vehicles P 3811.17 377 230 Sale of property of illegals P 3532.00 377 240 Sale of unclaimed goods P 377 300 Other forfeitures: S 3533.00 377 310 Forfeiture of deposits P 378 000 Penalty & other charges: S 378 100 Contractual penalties and charges: S 3705.10 378 110 Penalty or liquidated damages P 3705.20 378 120 Administrative charge for default P 3705.40 378 130 Charges for recovery of consultant/supervisor's charges P
Other revenues:
381 000 Net gain/(loss) on financial assets or liabilities at fair value: S 381 100 Financial investments: 381 110 Gain / (loss) on disposal of financial investments - through P&L P 381 120 Holding Gain/(Loss) on Financial Investments - through P&L P 3640.00 381 130 Realised gain / (loss) on available for sale financial investments - transferred from reserves P 381 200 Gains / (losses) on investments in PFC controlled entities P 381 300 Gains / (losses) on investments in PNFC Sector controlled entities P 381 400 Share of profit (excluding dividends) of Associates using the equity method P 381 500 Share of profit (excluding dividends) of Joint Ventures using the equity method P 382 000 Gain/loss on foreign currency translation: S 3701.10 382 010 Gain/loss on foreign currency translation Balances P 56 3701.20 382 020 Gain/loss on foreign currency translation Transactions P 56 382 050 Realised gain/loss on foreign currency translation transferred from reserves P 382 100 Writeback of liabilities: S 3702.10 382 110 Undisbursed salaries/wages writeback P Section 2 Chart of Accounts Listing
Abu Dhabi Government 50 Chart of Accounts Old
Account Number New Account Number ACCOUNT Description
REVENUE
Type
Notes
Other revenues (continued)

3702.20 382 120 Contract retention deposits writeback P 382 200 Compensation receipts: S 3703.00 382 210 Legal compensation P 3703.10 382 220 Property damage compensation P 3704.00 382 500 Insurance claim receipts P 385 000 Net gain/ (loss) from disposal of physical assets: S 385 010 Gross proceeds from disposal of physical assets: S 57 3706.10 385 001 Gross proceeds - Land P 3706.20 385 002 Gross proceeds - Buildings P 3706.30 385 003 Gross proceeds - Plant, machinery and equipment P 3706.40 385 005 Gross proceeds - Transport equipment (military and nonmilitary) P 3706.50 385 006 Gross proceeds - Furniture and fixtures P 3706.60 385 007 Gross proceeds - Other assets P 385 008 Gross proceeds - Intangibles P 385 010 Gross proceeds - Cultural and Heritage Assets P 385 012 Gross proceeds - Infrastructure assets P 385 013 Gross proceeds - Biological assets P 385 015 Gross proceeds - Investment properties P 385 100 Written down value of assets sold/(disposed) (Gross value less accumulated depreciation): S 57 385 101 Written down value - Land P 385 102 Written down value - Buildings P 385 103 Written down value - Plant, machinery and equipment P 385 105 Written down value - Transport equipment (military and nonmilitary) P 385 106 Written down value - Furniture and fixtures P 385 107 Written down value - Other assets P 385 108 Written down value - Intangibles P 385 110 Written down value - Cultural and Heritage Assets P 385 112 Written down value - Infrastructure P 385 113 Written down value - Biological assets P 385 115 Written down value - Investment properties P 385 200 Net gain/(loss) from revaluation: S 385 210 Gain/(loss) on revaluation of Natural Resource Reserves and Biological Assets P 385 230 Gain /(loss) on revaluation of investment properties P 385 240 Gain / (loss) on acquisition of propety, plant and equipment P Section 2 Chart of Accounts Listing
Abu Dhabi Government Chart of Accounts 51 Old
Account Number New Account Number ACCOUNT Description
REVENUE
Type
Notes
Other revenues (continued)

385 300 Fair value of assets received free of charge or for nominal consideration: S 385 301 Assets received free of charge - Land P 385 302 Assets received free of charge - Buildings P 385 303 Assets received free of charge - Plant, machinery and equipment P 385 305 Assets received free of charge - Transport equipment P 385 306 Assets received free of charge - Furniture and fixtures P 385 307 Assets received free of charge - Other assets P 385 308 Assets received free of charge - Intangibles P 385 310 Assets received free of charge - Cultural and Heritage Assets P 385 311 Assets received free of charge - Infrastructure assets P 385 313 Assets received free of charge - Biological assets P 385 315 Assets received free of charge - Investment properties P 385 316 Assets received free of charge - Other assets P 385 317 Assets not previously recognised P 385 400 Forgiveness of Liability: S 385 410 Forgiveness of Liability P 3790.00 3791.10 386 000 Sundry receipts P 387 000
Cash receipts by Central Agency - Revenue collections transferred from entities P
3799.00 388 000 Refund of prior year expenditure P Repayment of loans by borrowers: S 58 3914.11 3914.12 390 100 Commercial building finance loans repayment P 58 3914.20 390 200 Private housing finance loans repayment P 58 3913.20 390 300 Foreign government loans repayment P 58 3913.10 390 400 Other emirate government loans repayment P 58 3911.10 3912.20 390 500 Govt Business Enterprise (SOEs) loans repayment P 58 3912.10 390 600 Socio-welfare organisations repayment P 58 3914.90 390 700 Other loan repayments P 58 Realisation of investments: S 58 3921.10 3921.20 392 100 Investments realised - Govt Business Enterprise (SOEs) loans P 58 Proceeds from borrowings: S 58 393 100 Bonds: S 58 3933.01 393 101 2007 - 2012 Bonds P 58 3933.02 393 102 2009 - 2014 Bonds P 58
3933.03 393 103 2009 - 2019 Bonds P 58 393 200 Other loan proceeds: S 58 393 210 Other borrowings P 58 Section 2 Chart of Accounts Listing
Abu Dhabi Government 52 Chart of Accounts Old Account Number New Account Number ACCOUNT Description Type
Notes
EXPENSES:
PERSONNEL COSTS: S COMPENSATION TO EMPLOYEES: S REGULAR EMPLOYEES: S
4110.00 412 100 Salaries, wages and other pay: S 4111.00 412 110 Consolidated pay (combined salaries and allowances) P 412 120 Standard pay: S 4112.10 412 121 Basic salary P 4112.30 412 122 Union pay P 4112.40 412 123 Nationality allowance - Regular situation P 4112.41 412 124 Nationality allowance - Exceptional situation P 4112.20 412 125 Cost of living adjustment pay (COLA) P 412 150 Special pay: S 4113.10 412 151 Committee pay / Board Member fee P 4113.20 412 152 Regular trainee's pay P 412 160 Occassional pay: S 4122.10 412 161 Acting pay P 4114.20 412 162 Bonus and exgratia payments P 4114.30 412 163 Emergency assignment pay P 4114.10 412 164 Overtime pay P 4113.20 412 165 Part time trainee's pay P 412 166 Severance pay (contractual) P 4114.40 412 167 Volunteer's pay P 412 180 Leave pay: S 412 181 Haj leave pay P 412 182 Maternity leave pay P 412 183 Sick leave pay P 412 184 Vacation pay (including cash in lieu payment) P 412 500 Allowances: S 412 510 Standard allowances: S 4120.10 412 511 Consolidated allowances: Emirati employees P 4120.50 412 512 Consolidated allowances: Expatriate employees P 412 520 Special allowances: S 4122.21 4122.24 412 521 Administration allowance (including Mansab) P 4121.01 412 522 Car allowance P 4121.02 412 523 Child allowance P 4122.79 412 524 Exceptional job allowance P 4122.25 412 525 Foreign posting allowance for expatriates P 4121.03 412 526 Housing allowance P 4122.63 412 527 Incentive allowance - Regular P 4122.75 412 528 Incentive allowance - Special P
4122.64 412 529 Incentive grant P 4122.80 412 530 Ration allowance P 4122.25 412 531 Remote area posting allowance P 4122.26 412 532 Representation allowance P 4122.27 412 533 Risk allowance or danger pay P 4122.28 412 534 School fee reimbursements P 4122.50 412 535 Servant allowance P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
PERSONNEL COSTS (continued): COMPENSATION TO EMPLOYEES (continued): REGULAR EMPLOYEES (continued): Allowances (continued): 4122.90 412 536 Service allowance (includes haircutting, uniform upkeep) P 4122.69 412 537 Specialised nature of work allowance P 4122.70 412 538 Specialist allowance P 4122.29 412 539 Technical allowance P 4121.05 412 540 Telephone allowance P 412 541 Water and Electricity allowance P 4122.61 412 542 Other allowances (miscellaneous) P 412 570 Occassional allowances: S 4123.30 412 571 Housing grant P 4123.21 412 572 Furniture grant P 4123.22 412 573 Furniture maintenance allowance P 4123.50 412 574 Combined housing and furniture grant P 4123.40 412 575 Re-engagement allowance P 4122.20 412 590 Rounding up cost of net pay P DAILY RATED AND CASUAL EMPLOYEES: 413 100 Salaries, wages and other pay: S 4131.10 413 110 Consolidated pay (combined salaries and allowances) P 413 120 Standard pay: S 4131.10 413 121 Basic salary P 4131.10 413 122 Union pay P 4131.10 413 123 Nationality allowance - Regular situation P 4131.10 413 124 Nationality allowance - Exceptional situation P 413 200 Allowances: S 413 210 Standard allowances: S 4131.10 413 211 Consolidated allowances: Emirati employees P 4131.10 413 212 Consolidated allowances: Expatriate employees P 413 500 Seconded employees: S 4131.20 413 510 Consolidated pay (salary and allowances combined) P 4131.21 413 520 Basic salary P 4131.22 413 530 Allowances P 4131.23 413 550 Adjustment pay (including cost of living adjustment) P 4131.23 413 560 Pension contribution P END-OF-SERVICE BENEFITS: S 414 100 Gratuity: S
4141.10 414 110 Gratuities - Pensionable employees P 4142.10 414 120 Gratuities - - Non-pensionable employees P 414 200 Pension payments (not funded by employer's contributions) S 4191.00 414 210 Monthly pensions P 4191.10 414 220 Compensation payments to pensioners P 414 300 Compensation payment upon death or injury: S 4143.00 414 310 Death compensation P 4191.20 414 320 Injury compensation P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
PERSONNEL COSTS (continued): COMPENSATION TO EMPLOYEES (continued): SUPPLEMENTARY PERSONNEL COSTS: S 415 100 Employer's pension contributions: S 4141.20 415 110 Abu Dhabi Retirement Benefits & Pension Fund P 415 120 UAE Pension Fund P 415 180 GCC member countries: S 4141.21 415 181 Employer's pension contributions - Bahrain P 4141.22 415 182 Employer's pension contributions - Saudi Arabia P 4141.23 415 183 Employer's pension contributions - Qatar P 4141.24 415 184 Employer's pension contributions - Kuwait P 4141.25 415 185 Employer's pension contributions - Oman P 415 200 Recruitment costs: S 4273.00 4273.10 4273.20 415 210 Recruitment costs P 4281.00 415 220 UAE visa requirement costs P 4273.30 415 230 Relocation expenses P 415 300 Employee training costs: S 4213.03 4213.06 4280.20 415 310 Tuition fees - employees P 4213.02 4213.04 415 320 Employee's travel costs P 4213.10 415 330 Employee's escort's travel costs P 415 350 Skill development costs: S 4213.05 415 351 Incentive pay for higher education P 4213.50 415 352 Leadership training and development programme P 415 400 Other personnel costs: S 4216.00 415 410 Staff welfare, sports and recreation expenses P 4215.00 415 420 Staff uniform and accessories P EMPLOYEE BENEFITS: S 416 100 Employee travel costs (under terms of appointment): S 4214.01 416 110 Employee Fares P
4214.01 416 120 Employee Baggage costs P 416 200 Employee accommodation costs: S 4212.xx 416 210 Rent for staff residences P 416 220 Contribution towards rent P 4217.00 416 230 Water and electricity charges P 416 300 Employee medical benefits costs: S 4220.30 416 310 Medical insurance premium P 4220.40 416 320 Vaccinations and other preventive measures P 416 330 Medical treatment costs: S 4220.10 416 331 Local medical treatment costs P 4220.20 416 332 Overseas medical treatment costs P 416 900 Other employee benefits: S 4211.00 416 910 Food and catering costs P 4219.00 416 920 Haj and Umra travel costs P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
PROFESSIONAL AND OTHER OUTSOURCED SERVICES: S 420 100 Accounting and Auditing service: S 420 110 Accounting service P 4241.10 420 120 Internal Audit service P 4241.20 420 130 External Audit service P 4303.02 420 200 Catering service P 420 300 Cleaning and security services: S 4231.02 4231.18 420 310 Cleaning and security services - Business premises P 4231.18 420 320 Cleaning and security services - Public places P 4231.07 420 330 Cleaning and security services - Streets P 4341.90 420 400 Engineering advisory service P 4231.21 420 500 Examination proctering service P 4242.05 420 600 Financial consultancy P 4242.06 420 700 HR planning and management consultancy P 4242.02 420 800 IT consultancy, other than software development P 4243.00 4245.20 420 900 Legal services P 4242.01 421 000 Management consultancy P 4231.04 421 100 Manpower supply services P 4231.xx 421 200 Operations management services P 4231.09 421 300 Plant operations services P 4252.00 421 400 Procurement and materials inspection service P 4231.14 421 500 Search and rescue services P 4231.05 421 600 Security services P 4279.00 421 700 Standards certification (e.g. ISO) P 421 800 Strategic planning consultancy P 4231.15 421 900 Vehicle towing service P 4233.00 422 000 Veterinary services P 4231.19 422 100 Waste management services P
4242.03 422 900 Other specialised professional services, not mentioned elsewhere P 423 000 Contributions for operating purposes - DoF ONLY: S 423 100 Contributions to departments for operating purposes - DoF ONLY P 423 200 Contributions to other government agencies for operating purposes - DoF ONLY P OTHER SERVICES: S 4251.00 425 100 Advertising P 4274.00 425 200 Airconditioning P 4253.00 425 300 Banking P 4254.00 425 400 Celebration and festivals P 4244.xx 4256.00 4257.xx 4258.00 425 500 Conferences, seminars and exhibitions and other events: S 425 510 Local events P 425 550 Overseas events P 4272.00 425 600 Deportation expenses P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
EXPENSES (continued):
OTHER SERVICES: (continued): 425 700 Education: S 4280.05 425 710 Higher education and specialisation incentives P 4302.10 425 720 Outsourced training service P 4280.xx 425 730 Overseas training costs P 4284.00 425 740 Scholarships P 4302.20 425 750 Skill assessment service P 4286.00 425 800 Emergencies P 4257.xx 425 900 Entertainment and hospitality S 4259.00 426 000 Extra-ordinary expenses (includes social allowances) P 4278.00 426 100 Freight and shipping costs, not included elsewhere under purchase costs P 426 200 Insurance: S 4260.01 426 110 Cash and fidelity Insurance P 4260.02 426 220 Fire and allied perils Insurance P 4260.03 426 330 Machinery breakdown Insurance P 4260.04 426 440 Marine and Aviation Insurance P 4260.05 4341.08 426 550 Motor vehicles Insurance P 4260.06 426 660 Workman's compensation Insurance P 4260.07 426 770 Works / services Insurance P 4260.08 426 890 Other Insurance P 4341.30 426 300 Koran teaching expenses P
4261.00 426 400 Landing and docking charges - Aircraft, Marine craft, etc P 4262.00 426 500 Laundry charges P 426 600 License fees: S 4263.00 426 610 Computer software licenses P 4263.10 426 620 Exhibits licenses P 426 630 Other licenses, not mentioned elsewhere P 426 700 Medical treatment - Public service: S 426 710 Health Insurance Plan: S 4232.20 4232.30 426 711 Plan manager's fees and costs P 4232.10 426 712 Treatment costs payable by the Government P 426 750 Medical treatment not covered by Health Insurance Plan: S 426 751 Medical treatment - Local P 426 752 Medical treatment - Overseas P 4341.4x 426 753 Operating expenditure of foreign IPC offices P 4276.00 426 800 Motor vehicle registration and inspection charges P 4255.01 426 900 Postal, courier and other document delivery expenses P 4231.23 427 000 Public Transport operating service P 4264.xx 427 100 Public relations P 4300.xx 427 200 Printing and publishing P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
OTHER SERVICES: (continued): 4265.00 4341.93 427 300 Research and Development expenses: S 4265.30 427 310 General research P 4265.10 427 320 Historical research P 4265.40 427 330 Medical research P 4265.20 427 340 Scientific research P 4282.00 427 400 Road toll charges P 4285.00 4302.05 4587.10 427 500 Sports promotion programme P 4231.16 427 600 Stables - operational and maintenance costs P 427 700 Subscriptions and membership fees: S 4268.00 427 710 Trade organisations P 427 720 Recreational facilities, including club memberships P 427 800 Telecommunication service: S 4255.02 4255.03 427 810 Telephone and telefax charges P 4255.04 427 820 Telephone leased line rental P 4255.05 427 830 Telex and cable charges P 4255.06 427 840 Toll-free telephone service hire charges P
4277.00 427 900 Translation and interpretation service P 4214.02 4214.03 4214.04 428 000 Travel expenses - business-related P 428 100 Water and Electricity charges - for other than staff residences: P 4270.00 4270.10 428 110 Consumption charges - Water and Electricity P 4270.20 4271.00 428 120 Connection charges - Water and Electricity P 4269.00 4299.00 429 900 Other service charges, not specifically mentioned elsewhere P RENTALS: S 430 100 Rental - Land and Buildings: S 430 110 Rental - Land P 4266.xx 430 120 Rental - Buildings, other than staff residences P 4302.50 430 130 Rental - Accommodation for sublet P 430 200 Rental - Plant, Machinery and Equipment: S 430 210 Rental - Machinery P 4267.02 430 230 Rental - Equipment P 430 250 Rental - Computer hardware P 430 300 Rental - Vehicles: S 4267.06 430 310 Rental - Aircraft P 4267.05 430 320 Rental - Marine craft P 4267.03 430 330 Rental - Motor vehicles P 4302.40 430 340 Rental - Vehicles for hire P 4267.04 430 350 Rental - Water tankers P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
RENTALS: S 430 900 Rental - Other: S 430 910 Rental - Furniture and fixtures P 4267.01 430 920 Rental - Computer software P 430 930 Rental - Training facilities (includes premises, equipment, catering, etc) P MAINTENANCE AND REPAIRS: S 432 100 Building maintenance and repairs: S 4331.02 432 110 Animal pounds and slaughterhouses maintenance and repairs P 4331.01 432 120 Business premises maintenance and repairs P 4331.03 432 130 Mosques and other praying facilities maintenance and repairs P 4330.xx 4331.07 432 140 Public buildings maintenance and repairs P
4331.05 432 150 Public lavatories and other sanitary facilities maintenance and repairs P 4331.06 432 160 Residences maintenance and repairs P 432 200 Equipment maintenance and repairs: S 4332.22 432 201 Airport scurity equipment P 4332.35 432 202 Bakery equipment P 4332.24 432 203 Cargo handling equipment P 4332.25 432 204 Communications equipment P 4332.02 432 205 Computers and peripherals P 4332.30 432 206 Custom inspection equipment P 4332.21 432 207 Farming equipment P 4332.04 432 208 Kitchen equipment P 4332.26 432 209 Laboratory equipment P 4332.28 432 210 Medical equipment P 4332.34 432 211 Meteorological equipment P 4331.01 432 212 Office equipment P 4332.23 432 213 Port buoys and navigational lights P 432 214 Printing press equipment P 4332.29 432 215 Radio and TV broadcasting equipment P 4332.31 432 216 Security equipment P 4332.27 432 217 Slaughterhouse equipment P 4332.32 432 218 Sports equipment P 4332.33 432 219 Tailoring equipment P 4332.40 432 220 Weapon system equipment P 4332.03 432 221 Workshop equipment P 432 300 Furniture and fixture maintenance: S 4333.10 432 310 Office Furniture and fixtures nor capitalised P 4333.20 432 320 Residential Furniture and fixtures nor capitalised P 432 400 Land maintenance: S 4334.01 432 410 Archaeological sites maintenance P 432 500 Vehicle maintenance: S 4335.04 432 510 Aircraft maintenance P 4335.03 432 520 Marine craft maintenance P 4335.05 432 530 Military vehicles maintenance P 4335.01 4341.07 432 540 Motor vehicles (non-military) maintenance P 4335.02 432 550 Water tankers/drainage vehicles maintenance P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
MAINTENANCE AND REPAIRS (continued): 432 600 Plant, machinery and heavy equipment maintenance: S 4336.02 432 610 Maintenance of Power generation/water desalination plant - Heavy P 4336.06 432 611 Maintenance of Power generators - Standby P 4336.04 432 620 Maintenance of Pumps and associated equipment P 4336.03 432 630 Maintenance of Sewerage treatment plant P
4336.05 432 640 Maintenance of Water drilling rigs P 4336.01 432 690 Maintenance of Plant, machinery and heavy equipment, not mentioned elsewhere P 433 900 Infrastructure maintenance: S 4337.01 433 901 Maintenance of Electricity distribution network P 4337.02 433 902 Maintenance of Falages (canals) P 4337.12 433 903 Maintenance of Fences and boundary walls P 4337.03 433 904 Maintenance of Gardens and parks P 4337.04 433 905 Maintenance of Graveyards and burial expenses P 4337.13 433 906 Maintenance of Greenhouses P 4337.06 433 907 Maintenance of Harbours, wharves, jetties, etc P 4337.05 433 908 Maintenance of Irrigation network P 4337.07 433 909 Maintenance of Roads and bridges P 4337.08 433 910 Maintenance of Sewerage network P 4337.09 433 911 Maintenance of Street lighting P 4337.10 433 912 Maintenance of Water distribution network P 4337.11 433 913 Maintenance of Water wells P SUPPLIES: S 4291.00 435 100 Ammunition P 435 200 Animal Fodder P 4293.00 435 300 Books and publications: S 4293.00 435 310 Newspapers, magazines, journals, etc P 4307.01 435 320 Historical and cultural books P 4307.01 4448.03 4491.01 435 330 Library books P 4302.01 435 340 Text books and library books P 435 400 Catering supplies: S 4303.01 435 410 Offices catering P 4303.03 435 420 Hospitals catering P 4310.00 435 430 Prisons catering P 4303.04 435 440 Schools catering P 435 490 Other catering, not stated elsewhere P 435 500 Consumable materials and tools: S 435 501 Airconditioning consumables P 4304.00 435 502 Animals and birds upkeep consumables P 435 503 Archaeology survey consumables P 435 504 Carpentry consumables P 4294.03 435 505 Fire fighting consumables P 4294.08 435 506 Laboratory - Public health (Food control) consumables P 4294.06 435 507 Laboratory - Medical consumables P 435 508 Laboratory - Scientific consumables P 435 509 Laboratory - Veterinary consumables P 4297.00 435 510 Landscaping and other horticulture consumables P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
SUPPLIES (continued): Consumable materials and tools continued: 4294.07 435 511 Meteorological stations consumables P 4294.12 435 512 Mosques consumables P 435 513 Motor vehicles, other than fuel, oil and lubricants P 4294.11 435 514 Music Band consumables P 4294.05 435 515 Parks and gardens, other than horticultural supplies P 4294.09 435 516 Plant and machinery consumables P 435 517 Printing press consumables P 435 518 Recreation and sports consumables P 435 520 Research and development: S 4294.02 435 521 Agriculture research and development costs P 435 522 Heritage and historical research and development costs P 435 523 Scientific research and development costs P 4302.03 4302.30 435 530 School consumables, not specifically mentioned elsewhere P 4294.10 435 531 Stables and saddlery supplies P 4213.01 4280.01 4302.02 435 532 Training aid and other supplies P 4294.01 435 590 Supplies for other purpose, not specified elsewhere P 435 600 Exhibits: S 4307.02 435 610 Libraries exhibits P 4308.00 435 620 Museums exhibits P 4306.00 435 630 Cost of purchase of animals, birds, etc for zoos, aquariums, etc P 435 700 Fuel, oil and lubricants: S 4295.02 435 710 Aircraft Fuel, oil and lubricants P 4295.01 435 720 Kitchen fuel, oil and lubricants (including cooking gas) P 4295.03 435 730 Marine craft fuel, oil and lubricants P 4295.04 4341.06 435 740 Motor vehicles fuel, oil and lubricants P 4295.05 435 750 Plant and machinery fuel, oil and lubricants P 4295.06 435 760 Power generators fuel, oil and lubricants P 4295.07 435 770 Water pumps and engines fuel, oil and lubricants P 435 790 Other equipment fuel, oil and lubricants, not specified elsewhere P 435 800 Hospital supplies: S 4296.01 435 810 Pharmaceutical and other medicinal products P 435 900 House-keeping supplies: S 4311.00 435 910 Furnishings P 4305.00 435 920 Kitchen utensils, crockery and cutlery P 4298.00 435 930 Linen, towels and other apparels P 436 000 Purchase of materials for re-sale or processing prior to re-sale: S 436 010 Raw materials (for processing goods for re-sale) P 1550.21 436 020 Strategic commodities and other foodstuff for re-sale P 436 030 Water and electricity (for re-sale) P Section 2 Chart of Accounts Listing
Abu Dhabi Government Chart of Accounts 61 Old Account Number New Account Number
ACCOUNT Description
EXPENSES
Type
Notes
SUPPLIES (continued): 436 100 Printing and stationery: S 4300.01 4300.02 436 110 Printing supplies P 4300.03 4300.04 436 120 Stationery P 436 130 Security stationery supplies (ID cards, licenses, passports, etc) P 436 200 Signs: S 436 210 Business premises signs P 4309.00 436 220 Road signs P 436 300 Sports and other recreational supplies: S 436 310 Sports and other recreational supplies - Employees P 436 320 Sports and other recreational supplies - Patients P 436 330 Sports and other recreational supplies - Prisoners P 4302.05 436 340 Sports and other recreational supplies - Students P 4301.00 436 400 Tents and other temporary accommodation stores P 436 500 Training course materials P 4213.01 436 600 Training equipment and other educational aid P 436 700 Uniforms and accessories: S 4215.00 436 710 Uniforms and accessories - Employees P 4298.00 436 720 Uniforms and accessories -Patients P 4310.00 436 730 Uniforms and accessories -Prisoners P 4302.04 436 740 Uniforms and accessories -Students P TRANSFER PAYMENTS: S DOMESTIC TRANSFERS: Central Agency transfers to Govt Entities: S 4351.10 452x.xx Contributions to departments for operating purposes - TSA tfers P 4351.xx 453x.xx Contributions to other government agencies for operating purposes - Non-TSA transfers P Named entity (separate account for each entity) 454x.xx Other intra-governmental transfers: S Named entity (separate account for each entity) P 455 000 Grants and subsidies to Govt Business Enterprises: S 4351.xx 4353.xx 4551xx Separate account for each recipient organisation P 4351.xx 46xx.xx 456 000 Grants to Controlled Organisations: S 456 100 Grant to Abu Dhabi Retirement Benefits and Pension Fund: S 4351.27 456 110 Grant towards administrative operational costs (6%) P 46xx.xx 456 120 Grant for actuarial adjustment for pension contributions P 457 000 Grants to the Federal Government entities: S 4351.51 457 010 UAE Ministry of Finance - General grants P 4351.53 457 020 UAE Ministry of Finance - grants for Projects P 4351.52 457 030 UAE Municipalities General Secretariat grants P 4351.54 457 040 UAE University grants P 4353.71 457 050 UAE Armed Forces - Customs duty exemption (grants) P 458 000 Grants to other UAE Emirates: S
4610.4x 458 010 Grants to Ajman P 4610.8x 458 020 Grants to Dubai P 4610.5x 458 030 Grants to Fujairah P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
4610.6x 458 040 Grants to Ras Al Khaimah P TRANSFER PAYMENTS (continued): DOMESTIC TRANSFERS (continued): 4610.3x 458 050 Grants to Sharjah P 4610.7x 458 060 Grants to Umm Al Quwain P 458 100 Grants and subsidies to Industry: S 458 110 Agriculture, forestry, fishing and hunting: S 4353.56 458 111 Farm establishment support grants and subsidies P 4353.57 458 112 Farm operation support grants and subsidies P 4353.61 458 113 Farmers Financial Assistance Fund grants and subsidies P 458 114 Fishermen's Cooperative Society grants and subsidies P 458 120 Economic and Commercial Affairs: S 458 121 Abu Dhabi Stock Exchange (AD Security Market) grants and subsidies P 458 130 Education: S 4351.55 458 131 Public-private partnerships grants and subsidies P Grants and subsidies to Industry (continued): 458 140 Manufacturing and Construction: S 4581.4x Named business category P 458 150 Petroleum: S 4353.71 458 151 Customs duty exemption to oil producers grants and subsidies P 458 160 Transport: S 4353.51 458 161 Airlines (other than GBEs) grants and subsidies P 4353.59 458 162 Shipping lines grants and subsidies P 458 163 Taxi owners grants and subsidies P 458 190 Other Industries, not mentioned elsewhere: S 4581.9x Named business category P 460 000 Grants to Non-Profit Institutions and Organizations: S 460 100 Grants to Cultural, religious and art organisations P 460 200 Grants to Educational organisations, private other than govt-owned P 4354.20 4651.70 460 300 Grants to Environmental protection organisations P 4354.xx 460 400 Grants to Sports clubs P 460 500 Grants to Welfare organisations P 461 000 Transfers to Individuals: S 461 100 Compensation payments: S 4355.01 461 110 Compensation payments to individuals for land and buildings
acquisition for re-planning P 4355.03 461 120 Compensation payments to individuals for slaughter of unfit animals P 4355.04 461 130 Compensation payments to individuals for farm crop damage P 461 200 Subsidies to individuals: S 4353.63 461 210 Animal owners - Fodder subsidy P 461 220 Electricity and water consumers subsidy P 461 230 Farmers - Electricity and water charges subsidy P 461 240 Food subsidy: S 4353.55 461 241 Commodities and other foodstuff subsidy P 4353.0x 461 242 Meat subsidy (includes camel meat) P 4353.90 461 290 Other subsidies, not mentioned elsewhere P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
TRANSFER PAYMENTS (continued): DOMESTIC TRANSFERS (continued): Transfers to Individuals (continued): 461 300 Other transfers to individuals: S 4352.10 4353.53 461 310 Animal breeders - prizes for raising best animals P 4352.07 4353.58 461 321 New Muslims - incentive subsidies P 4352.08 461 322 Pilgrims - Haj and Umra costs P 4352.06 461 331 Students - prizes for excellence P 4352.05 461 332 Teachers - prizes for excellence P 461 400 Housing benefits for Emiratis: S 461 410 Discount on early loan repayment of loan P 461 420 Free of cost transfer of houses P 4353.54 4354.11 461 430 Rent and building maintenance support P 4651.60 461 440 Waiver of loan balances - Commercial building owners P 4651.60 461 450 Waiver of loan balances - Private house owners P 461 500 Sports: P 4287.20 461 510 Rewards for players and team support staff P 4352.04 4352.09 461 520 Prizes for winners at races and other sports competitions P 461 600 Welfare benefits: P 4354.01 461 610 Emergency relief P 4354.02 461 620 Financial support P 4355.02 461 630 Investment loss upon liquidation of businesses P 4352.02 461 640 Legal aid P 4353.62 461 650 Low income earners - Electricity and water charges P
4353.60 461 660 Marriage support P 461 700 Fair value of assets provided free of charge or for nominal consideration: S 461 710 Land given free of charge P 461 720 Buildings given free of charge P 461 730 Plant and equipment given free of charge P 461 740 Vehicles given free of charge P 461 750 Infrastructure assets given free of charge P 461 760 Other fixed assets given free of charge P 461 790 Other resources provided free of charge P 4352.03 461 800 Other transfers to individuals, not mentioned elsewhere P 461 900 Legal compensatory payments: S 4362.01 461 910 Property damage compensation P 4362.02 461 920 Personal injury compensation P 465 000 FOREIGN AID PAYMENTS: S 461x.xx 465 000 Foreign countries: S 465x.xx Named country P 461x.xx 466 000 International Organisations, thru which aid is routed: S 466x.xx Named organisation P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
FOREIGN AID PAYMENTS (continued): 465x.xx Other foreign aid: S 4651.10 467 010 Foreign aid - Cultural and Religious causes P 4651.20 467 020 Foreign aid - Educational causes P 4651.30 467 030 Foreign aid - Humanitarian causes P 4651.40 467 040 Foreign aid - Sports and Recreational causes P 4651.50 467 050 Foreign aid - Information media (including writers, publishers, etc) P 4651.90 467 060 Foreign aid - Miscellaneous causes P FINANCE CHARGES : S 471 000 Public Debt Charges: S 471 100 Cost of issuing debt: S 4245.10 471 110 Underwriting / Lead managers fees and costs P 4245.20 471 120 Legal fees and costs associated with public debt P 4245.60 471 130 Fiscal and paying agency service charges P 4245.50 471 140 Roadshow expenses P 4245.40 471 150 Stock exchange listing service charge P 4245.30 471 160 Rating agency fees and expenses charge P 4245.90 471 170 Other incidentals associated with debt charges P 471 200 Interest: S 4361.00 471 210 Interest on bank overdraft P 4361.00 471 220 Interest on marketable bonds and notes P 471 230 Interest on finance lease - motor vehicles P 471 240 Interest on finance lease - other P 471 250 Interest paid to General Government Sector entities P 471 260 Interest paid to Federal government P 471 270 Interest paid to GBEs P
4245.15 471 300 Bond discounts and premiums P 471 400 Discount interest S 471 410 Discount interest on grants payable P 471 420 Discount Interest on other payables P 471 430 Discount interest on provisions P 471 440 Discount interest on provisions for property plant and equipment P 471 500 Realised gains or losses: S 471 510 Realised gains / losses on borrowings P 471 520 Holding gains / losses on borrowings P 471 530 FX Losses on FX Borrowings (Net of any Hedge) P 471 600 Net swap interest expense/revenue: S 471 610 Swap interest expense P 471 630 Changes in valuation of financial guarantees P 472 000 Losses: S 472 100 Loss of property and cash: S 4363.10 472 110 Cash loss P 4363.20 472 120 Property and material loss P 4363.30 472 200 Loss on revaluation of fixed assets P 472 310 Reversal of revaluation / impairment loss on intangible assets P 472 320 Loss on revaluation of intangible assets P 472 410 Write down of Inventories P 472 420 Write down of inventory held for distribution P 472 500 Write down/reversal of operating leases P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
FINANCE CHARGES (continued): 472 600 Losses upon liquidation of organisations: S 472 610 Bank deposits losses upon liquidation of organisations P 472 620 Investments losses upon liquidation of organisations P 4363.42 473 000 Bad Debts written off S 473 010 Bad Debts - Sale of Goods and service P 473 020 Bad Debts - Taxes Receivable P 473 030 Bad Debts - Fines and Regulatory Fees P 473 040 Bad Debts - Loans Receivable P 473 050 Bad Debts - Other P 4364.00 474 000 Refund of prior years revenue collections P 4364.50 474 010 Adjustment to Refund of prior years revenue collections P PROVISIONS: S 4363.41 475 100 Provision for Doubtful Debts S 475 110 Doubtful Debts - Sale of Goods and service P 475 120 Doubtful Debts - Taxes Receivable P 475 130 Doubtful Debts - Fines and Regulatory Fees P 475 140 Doubtful Debts - Loans Receivable P 475 150 Doubtful Debts - Other P 475 200 Depreciation charges: S 475 210 Depreciation - Buildings P 475 220 Depreciation - Plant, machinery and equipment P
475 230 Depreciation - Vehicles, ships and aircraft P 475 240 Depreciation - Furniture and fixtures P 475 250 Depreciation - Computer software P 475 260 Depreciation - Road infrastructure P 475 270 Depreciation - Other Infrastructure assets P 475 280 Depreciation - Cultural and heritage assets P 475 300 Amortization (Depreciation) charges on leased assets: S 475 310 Depreciation - Leased Buildings P 475 320 Depreciation -Leased Plant, machinery and equipment P 475 330 Depreciation -Leased Vehicles, ships and aircraft P 475 340 Depreciation -Leased Furniture and fixtures P 475 350 Depreciation - Leaseholds - Other Infrastructure assets P 475 360 Amortisation - Leased Computer software and other intangible produced assets P 475 370 Amortisation - Leased Computer software P 475 380 Amortisation - Leased Other Assets P 475 400 Amortisation - Intangible non-produced assets P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
Following accounts are to be used until switch to full accrual is implemented at which time they will be accounted for under Asset category:
ACQUISITION OF CAPITAL ASSETS: S Capital Leases: S 490 200 Leased Buildings P 490 300 Leased Plant, machinery and equipment P 490 400 Leased Vehicles, ships and aircraft P 490 500 Leased Furniture and fixtures P 490 600 Leaseholds - Other Infrastructure assets P 490 700 Leased Computer software and other intangible produced assets P 490 800 Leased Computer software P 490 900 Leased Other Assets P 491 000 Intangible non-produced assets P Tangible Fixed Assets: S 492 100 Land and land improvements P 492 200 Buildings P 492 300 Plant, machinery and equipment: S 4431.00 492 301 Air conditioners, fans & refrigerators P 4451.17 492 302 Airport equipment P 4451.01 492 303 Cargo handling equipment P 4451.02 492 304 Cargo inspection equipment P 4451.03 492 305 Diving equipment P 4434.00 492 306 Educational training equipment P 4435.00 492 307 Engineering & surveying equipment P 4436.00 492 308 Farming equipment & machinery P 4437.00 492 309 Fire fighting equipment P 4433.10 492 310 Hardware & peripherals P
4438.00 492 311 Heavy equipment, plant & machinery P 4451.05 492 312 Hospital equipment P 4451.10 492 313 Hygiene equipment for public health P 4436.02 492 314 Irrigation equipment P 4439.00 492 315 Kitchen equipment (other than refrigerators) P 4440.00 492 316 Laboratory equipment P 4441.00 492 317 Laundry & tailoring machines P 4448.01 492 318 Library equipment P 4447.01 492 319 Marine workshop equipment P 4451.06 492 320 Medical equipment P 4451.07 492 321 Meteorological equipment P 4451.08 492 322 Music band instruments P 4451.09 492 323 Navigational markers, buoys & lights P 4442.00 492 324 Office equipment P 4443.00 492 325 Photographic & theatre equipment (including cameras, film processors, etc) P 4451.04 492 326 Port equipment (for protection of berths, wharves & other facilities) P 4444.00 492 327 Printing press machinery P 4451.13 492 328 Pumps & engines P 4451.11 492 329 Slaughterhouse machinery & equipment P 4445.00 492 330 Sports & recreational equipment P 4446.00 492 331 Standby power generators P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
ACQUISITION OF CAPITAL ASSETS (continued): Tangible Fixed Assets (continued): 4495.10 492 332 Telecommunication equipment, not mentioned elsewhere P 4432.10 492 333 Telephone, fax & telex equipment P 4451.12 492 334 Traffic lights & signals for roads P 4446.20 492 335 Transmission line from Standby power generators P 4432.30 492 336 TV & other broadcasting equipment P 4451.18 492 337 Veterinary equipment P 4451.16 492 338 Water tanks P 4451.15 492 339 Water well drilling equipment P 4432.20 492 340 Wireless & radio equipment P 4447.00 492 341 Workshop equipment P 4451.14 492 342 Zoo equipment P 492 370 Major spare parts: S 4482.01 492 371 Electricity distribution spares P 4482.02 492 372 Electricity transmission spares P 4481.01 492 373 Fencing materials & tents P 4482.03 492 374 Power & desalination plant spares P 4482.04 492 375 Power generator spares P
4482.07 492 376 Water connection spares P 4482.05 492 377 Water pump spares P 4482.06 492 378 Water transmission & supply spares P 4452.00 492 400 Military and police equipment: S 4452.02 492 401 Aircraft spares P 4453.01 492 402 Anti-riot & crowd control P 4452.01 492 403 Arms & accessories P 4452.09 492 404 Infantry equipment P 4452.03 492 405 Naval marine craft spares P 4452.04 492 406 Radar equipment P 4452.05 4453.05 492 407 Saddlery & stable equipment P 4452.06 492 408 Security equipment P 4452.07 492 409 Shooting range & training equipment P 4452.08 492 410 Weapons & warlike stores P 492 500 Vehicles: S 4474.00 492 510 Aircraft: S 4474.01 492 511 Fighters & other aircraft P 4474.02 492 512 Helicopters P 4475.00 492 520 Marine craft: S 4475.01 492 521 Launches, tug boats & barges P 4475.20 492 522 Recreational marine craft (incl. water scooters, boats) P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
ACQUISITION OF CAPITAL ASSETS (continued): Tangible Fixed Assets (continued): 492 530 Motor vehicles: S 4471.01 492 531 General P 4472.01 492 532 Cesspit emptiers P 4472.02 492 533 Fire fighting vehicles P 4472.03 492 534 Public transport buses P 4472.06 492 535 Road cleaning vehicles P 4472.05 492 536 Vehicles for handicapped P 4472.04 492 537 Water tankers P 4473.00 492 560 Military vehicles: S 4473.01 492 561 Armoured fighting vehicles P 4473.02 492 562 "B" & "C" vehicles P 492 600 Furniture & Fixtures: S 4461.00 4480.02 4463.00 492 610 Offices P 4462.01 492 620 Residences P 492 700 Heritage and cultural assets P
492 800 Biological assets (includes commercial forests & natural resources) P 492 900 Other fixed assets P Intangible Fixed Assets: S 4490.00 495 110 Computer software P 4433.20 495 120 System development & implementation costs P 48xx.xx 495x.xx Infrastructural assets: S 48xx.xx 496 100 Agricultural and animal farming development: S 48xx.xx 496 110 Animal rearing and breeding P 48xx.xx 496 120 Fish farming and hatcheries P 48xx.xx 496 130 Irrigation network P 48xx.xx 496 140 Land levelling P 48xx.xx 496 150 Planting P 496 200 Communication development P 48xx.xx 496 300 Economic and industrial development: S 48xx.xx 496 310 Free and industrial zone development P 48xx.xx 496 320 Shopping facilities P 48xx.xx 496 330 Warehousing and storage facilities P 48xx.xx 496 400 Educational development: S 48xx.xx 496 410 Kindergartens P 48xx.xx 496 420 Primary schools P 48xx.xx 496 430 Secondary / Intermediate schools P 48xx.xx 496 440 Vocational / Technical colleges P 48xx.xx 496 450 Universities and other higher educational facilities P 48xx.xx 496 460 Adult educational facilities P 4491.10 496 470 School curriculum development P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
ACQUISITION OF CAPITAL ASSETS (continued): Infrastructure Assets (continued): 48xx.xx 496 500 Electricity and water service development: S 48xx.xx 496 510 Power distribution P 48xx.xx 496 520 Power generation P 48xx.xx 496 530 Power transmission P 48xx.xx 496 540 Water desalination P 48xx.xx 496 550 Water distribution P 48xx.xx 496 560 Water drilling and wells development P 48xx.xx 496 570 Water transmission P 48xx.xx 496 600 Environmental protection P 48xx.xx 496 700 Forestry: S 48xx.xx 496 710 Land levelling P 48xx.xx 496 720 Irrigation network P 48xx.xx 496 730 Planting P 48xx.xx 496 800 Health: S
48xx.xx 496 810 Clinics P 48xx.xx 496 820 Hospitals P 48xx.xx 496 830 Medical and nursing education P 48xx.xx 496 840 Preventive health P 48xx.xx 496 850 Rehabilitation centres P 48xx.xx 496 900 Law and order services development: S 48xx.xx 496 910 Courts and other judiciary services P 48xx.xx 496 920 Fire stations and civil defence services P 48xx.xx 496 930 Police stations and check-posts P 48xx.xx 496 940 Prisons and reformatories P 48xx.xx 496 950 Traffic control services P 48xx.xx 497 000 Public housing and community service development: S 48xx.xx 497 010 Land reclamation P 48xx.xx 497 020 Housing P 48xx.xx 497 030 Community facilities P 48xx.xx 497 100 Recreational facilities development: S 48xx.xx 497 110 Parks and gardens P 48xx.xx 497 120 Theatres and libraries P 48xx.xx 497 130 Zoo, aquariums, museums P 48xx.xx 497 140 Sports and other recreational facilities P 48xx.xx 497 200 Sanitation and public health services development: S 48xx.xx 497 210 Public health services development P 48xx.xx 497 220 Refuse collection and disposal P 48xx.xx 497 230 Sewerage network P 48xx.xx 497 240 Sewerage treatment P 48xx.xx 497 300 Transport development: S 48xx.xx 497 310 Airports P 48xx.xx 497 320 Rail network P 48xx.xx 497 330 Road network P 48xx.xx 497 340 Sea Ports P 48xx.xx 498 000 Work-in-progress - Projects P Section 2 Chart of Accounts Listing
EXPENSES
Type
Notes
ACQUISITION OF CAPITAL ASSETS (continued): Investment properties: S 498 110 Investment properties - Buildings P LOAN ADVANCES: S 4711.xx 490x.xx Loans to Government Business Enterprises (GBEs / SOEs) P 4712.10 491x.xx Loans to Non-profitable organisations P 4713.10 492x.xx Loans to Domestic governments P 4713.20 493x.xx Loans to Foreign governments P 494 000 Individuals: S 4714.1x 494 010 Loans to Commercial building owners P 4714.20 494 020 Loans to Private house owners P 4714.30 494 030 Loans to Shop owners P
4714.40 494 040 Loans to Farmers P 4714.90 494 090 Loans to other individuals, not specified elsewhere P 4719.10 494 100 Loans to other borrowers, not specified elsewhere P EQUITY PARTICIPATIONS: S 4723.00 495x.xx Equity contribution to Wealth Funds: S 4723.10 495x.xx Abu Dhabi Investment Authority (ADIA) P 4723.11 495x.xx Abu Dhabi Investment Council (ADIC) P 4721.xx 495x.xx Government Business Enterprises (GBEs / SOEs) P REPAYMENT OF BORROWINGS: S 4722.10 496x.xx Non-profitable organisations P 4733.00 498 100 Bond repayment: S 4733.01 498 101 Bond Issue No. 1 (2007/2012) P 4733.02 498 102 Bond Issue No. 2 (2009/2014) P 4733.03 498 103 Bond Issue No. 3 (2009/2019) P 4731.10 498 500 Wealth Fund loan repayment P 4732.00 498 900 Other loan repayment P 4999.99 499 000 Budget Reserve P
EXPENSE SYSTEM SETUP ACCOUNTS not yet coded: 4001.11 Cost of goods sold P 4001.12 Expensed inventory (with no value in Inventory Asset acct) P

Abu Dhabi Government Chart of Accounts 71 Old Account Number New Account Number ACCOUNT Description Type
Notes
EQUITY AND RESERVES S

Contributed Capital: S
501 010 Capital contributions by government P Accumulated Funds: S 2101.00 502 100 General Fund (general reserve) P 502 200 Retained Earnings P 502 300 Retained Earnings transferred to/from reserves P Reserves: S Revaluation reserves: S 503 101 Land and land improvements revaluation reserve P 503 102 Buildings revaluation reserve P 503 103 Plant, machinery & equipment revaluation reserve P 503 104 Transport equipment revaluation reserve P 503 105 Furniture & fixtures revaluation reserve P 503 106 Heritage and cultural assets revaluation reserve P 503 107 Biological assets revaluation reserve P 52 503 120 Intangible assets revaluation reserve P 503 130 Infrastructural assets revaluation reserve P 503 140 Investment properties revaluation reserve P 503 160 Retirement of revaluation reserve P 503 180 Share of revaluation of property, plant and equipment of associates P 503 190 Share of revaluation of property, plant and equipment of joint
ventures P Other reserves: S 504 100 Available-for-sale investments revaluations P 504 200 Available-for-sale investments revaluation transferred to P&L account P 504 300 Foreign currency translation reserve P 504 400 Hedging reserve - cash flow hedges P Section 2 Chart of Accounts Listing
NATURAL ACCOUNT LIST Notes

1 Cash equivalent includes cheques. 2 Refer to Appendix 1 (Currency Codes) for replacing last 2 digits (xx) 3 Imprest floats held in cash Imprest floats held in bank accounts 4 Special imprest advances for specific purpose Advances to entities for working cash capital Advances to entities for Strategic Initiatives pending budget allocation 5 For period-end capture of cash in transit between entities 6 Main account to which all sub-account balances are transferred daily. 7 AP system cheques paid by the bank are charged to this acct 8 Cheques issued to vendors under AP system are charged to this acct 9 Relates to bank account thru which non-AP system payments issued 10 Relates to bank account where cash collections are deposited 11 To account in Dirhams inter-foreign currency transactions 12 Term deposits with a maturity period of 12 months or less 13 Refers to general operational funds 14 Refers to funds specifically reserved and are not generally available 15 These loans refer to advances to employees for recovery in instalments 16 These advances are to be recovered in full from the net pay available 17 These were previously treated as Touring Imprest advances 18 (*) Acct to be deleted upon clearance of b/fwd balances 19 Balances in BCCI accounts yet to be settled Funds received from BCCI not yet identified with relevant accounts 20 NBAD for Darmaki Trading 21 Bank of Sudan for a matured Term Deposit long overdue 22 Urgent payments made at the discretion of the Head of the Organisation 23 Losses reported but awaiting findings for their accounting treatment 24 Payments ordered by Higher Authorities awaiting budget allocations 25 These are temporary accounts for discrepancies reported 26 Advance to Committee representing BCCI Majority Shareholders Debts owed by entities for goods/services received (e.g. rice) 29 Setup account required for Oracle Financials 30 Refers to commodities, such as rice, considered as strategic need 31 Accounts to be closed upon full implementation of accrual-based accts
32 Term deposits with a maturity period of more than 12 months 33 Account to be closed upon implementation of full accrual-based accts 34 Sub-ledger to show equity investment in each GBE 35 Fund relating to Public Enterprises Fund relating to Departmental Enterprises 36 Common accts to cover all classes of fixed assets 37 Temporary account for clearing 38 Account to be closed upon implementation of full accrual-based accts 39 Previous account 230242 not used 40 Previous account 230241 not used 41 as entered in AP Ledger 42 to be used where transactions are adjusted in different periods 43 Clearing account to process monthly payroll chq/paymt Section 2 Chart of Accounts Listing
Notes (continued)
44 Relates expenses paid by employees awaiting reimbursement 45 Relate to debts due within 12 months of the acctg period-end 46 includes borrowings from ADCB and FGB for building finance 47 includes tuition fees 48 includes shop-keepers' deposits Surplus cash transferred to DOF; Current account under management by DOF; 49 Loans transferred to Commercial Buildings Dept; Govt grant payable to write off debts. 50 Amounts falling due after more than 12 months 51 to be used where transactions are adjusted in different periods 52 Biological assets include commercial forests and natural resource reserves 53 Central Agency refers to the Treasury at Dept of Finance 54 Includes un-identifiable grant between current & capital 55 Includes un-identifiable grant between current & capital 56 standards require recognition of realised gains/losses in P&L 57 To be recorded GROSS as required under standards 58 Temporary cash accounting requirements - transactions impact on the balance sheet (i.e. assets) under accrual accounting. Section 2 Chart of Accounts Listing
Appendix - Natural Account List List of Foreign Currency Codes for designated Natural Accounts (last 2 digits of foreign currency cash at bank and investments)
Currency code
Currency Abbreviat ion Currency
name (Alphabetically arranged) ISO 4217 code 49 AUD Australian Dollar 036 27 BHD Bahrain Dinar 048
29 CAD Canadian Dollar 124 98 CNY China - Yuan Renminbi 156 30 DKK Danish Kroner 208 13 EGP Egyptian Pound 818 10 EUR Euro (Note: Revised code assigned by NBAD) 978 94 EUR Euro (Note: Use code10 instead of temporary code94) 978 23 HKD Hong Kong Dollar 344 34 INR Indian Rupee 356 96 IRR Iranian Rial 364 36 JPY Japanese Yen 392 14 JOD Jordanian Dinar 400 37 KWD Kuwait Dinar 414 38 LBP Lebanese Pound 422 20 MAD Moroccan Dirham 504 39 NOK Norwegian Kroner 578 40 OMR Oman - Rial Omani 512 22 PKR Pakistan Rupee 586 41 QAR Qatari Riyal 634 95 RUB Russian Rouble 643 43 SAR Saudi Riyal 682 25 SGD Singapore Dollar 702 46 GBP Sterling Pound 826 44 SEK Swedish Kroner 752 45 CHF Swiss Franc 756 09 THB Thailand Baht 764 97 TRY Turkish Lira 949 48 USD U.S. Dollar 840 01 AED UAE Dirham 784 91 UZS Uzbekistan Som 860 18 YER Yemeni Rial 886 99 XXX Nostro account (for foreign inter-currency exchange) 999 Section 2 Chart of Accounts Listing
Appendix - Natural Account List (continued)

Currency code
Currency Abbreviat ion Currency
name (Alphabetically arranged) ISO 4217 code xx NBAD-assigned codes: 01 AED UAE Dirham 784 09 THB Thailand Baht 764 10 EUR Euro (Note: Revised code assigned by NBAD) 978 13 EGP Egyptian Pound 818 14 JOD Jordanian Dinar 400 18 YER Yemeni Rial 886 20 MAD Moroccan Dirham 504 22 PKR Pakistan Rupee 586 23 HKD Hong Kong Dollar 344 25 SGD Singapore Dollar 702 27 BHD Bahrain Dinar 048 29 CAD Canadian Dollar 124 30 DKK Danish Kroner 208
34 INR Indian Rupee 356 36 JPY Japanese Yen 392 37 KWD Kuwait Dinar 414 38 LBP Lebanese Pound 422 39 NOK Norwegian Kroner 578 40 OMR Oman - Rial Omani 512 41 QAR Qatari Riyal 634 43 SAR Saudi Riyal 682 44 SEK Swedish Kroner 752 45 CHF Swiss Franc 756 46 GBP Sterling Pound 826 48 USD U.S. Dollar 840 49 AUD Australian Dollar 036 xx DoF-assigned temporary codes: 91 UZS Uzbekistan Som 860 94 EUR Euro (Note: Use code10 instead of temporary code94) 978 95 RUB Russian Rouble 643 96 IRR Iranian Rial 364 97 TRY Turkish Lira 949 98 CNY China - Yuan Renminbi 156 99 XXX Nostro account (for foreign inter-currency exchange) 999 Section 2 Chart of Accounts Listing

2.3: BUDGET CATEGORY LIST

The Budget Category segment is a single digit code which identifies the mandate for a transaction in the general ledger system. In that sense, a transaction may be the result of an approval or authorisation for payment of expenses (for example) under the approved annual budget. Expenditure against all approved Initiatives and Capital Development projects - that is, where details are included in the Project Application module of Oracle) - are to be recorded in the general ledger against the designated Budget Category to enable effective general ledger identification and processing against the annual budget allocation for those items. The Budget Category also caters for the separate identification of certain transactions for which there is no relationship to either cash or to the budget, such as depreciation expense. Other accrual adjustments which utilise this categorisation include the recognition of various assets and liabilities such as doubtful debts, unearned revenue and various provisions. This segment therefore supports government law and supports effective budget management, particularly in an accrual accounting environment. Budget Category Code Description 0 Accrual and other adjustments - not funded 1 Current operations 2 Development initiatives and Capital projects. 3 Aid payments 4 Loans and Equity participations 5 Federal Government operations

2.4: COST CENTRE LIST
The Cost Centre segment is based on the organisational structure of the entity and allocates transactions to the designated work area with administrative responsibility within each entity. This segment supports effective financial management within an entity by enabling costs and other transactions to be reported against the appropriate centre. Those particular work areas are able to effective track financial flows for which they have responsibility. As a general rule, the Cost Centre is targeted at functions in the third tier of operational management within an entity, over which the Executive group and senior management has ultimate responsibility. By way of example, the following is an organisational structure showing Cost Centres at the Divisional level (e.g. Strategic Planning Division), shown as the third level of management. Costs of Levels 1 and 2 of the organisation will be incorporated into the Divisional level but may be included into their own cost centre for example within Administrative Services in the Corporate services Sector:
(Source: Abu Dhabi Food Control Authority www.adfca.ae/ )

[Note: The following sample table of Cost Centre codes and descriptions is divided into three parts for presentation purposes only. The first section is a representative sample of cost centres which will most likely be common across all entities. Where these common cost centres can be identified after discussions with departments, they will be allocated a fixed 4-digit code to be appended to the relevant entity code for identification within this 7-digit field. In addition to these common cost centres, individual entities will be requested to specify the remainder of their own cost centres, based on the definition included above. DoF will supply the relevant codes for the descriptions provided.] Certain codes have been reserved for overseas offices as shown at the end of the table below. These codes and descriptions are be utilised by all entities with overseas offices designated as cost centres and will be prefixed by the specific entity code of each relevant entity (denoted below as xxx .
Cost Centre Description

xxx 0001 General set up segment Central Service Providers: 201 011 Budget Reserves 201 012 Central Treasury Accounts
Cost Centres reserved for common use all Entities

Executive Management:
xxx 0110 Executive Management Office xxx 0120 Internal Audit Section xxx 0130 Strategic Planning Section
Support Services:
xxx 0210 General Administration xxx.0220 Human Resources Management Section xxx 0230 Accounts and Financial Management Section xxx 0240 Data Processing Centre xxx 0250 Purchasing Section xxx 0260 Inventory Management Section
Examples only
Cost Centre codes reserved - to be allocated to each Overseas Office

Previous Code Cost Centre Cost Centre GCC Member Countries: xxx.0535 xxx.9535 UAE Embassy - Bahrain xxx.0515 xxx.9515 UAE Embassy - Kuwait UAE Embassy - Oman (Muscat) xxx.0536 xxx.9536 UAE Embassy - Qatar (Doha) xxx.0523 xxx.9523 UAE Embassy - Saudi Arabia (Riyadh) Other Arab Countries: xxx.0510 xxx.9510 UAE Embassy - Egypt (Cairo) xxx.0504 xxx.9504 UAE Embassy - Iraq (Baghdad) xxx.0501 xxx.9501 UAE Embassy - Jordan (Amman) xxx.0505 xxx.9505 UAE Embassy - Lebanon (Beirut) xxx.0522 xxx.9522 UAE Embassy - Morocco (Rabat) xxx.0514 xxx.9514 UAE Embassy - Sudan (Khartoum) xxx.0511 xxx.9511 UAE Embassy - Syria (Damascus) Asian and Oceania Countries: xxx.0530 xxx.9530 UAE Embassy - Australia (Canberra) xxx.0506 xxx.9506 UAE Embassy - China (Beijing) xxx.0520 xxx.9520 UAE Embassy - India (New Delhi) xxx.0507 xxx.9507 UAE Consulate - India (Mumbai) xxx.0534 xxx.9534 UAE Embassy - Iran (Tehran) xxx.0525 xxx.9525 UAE Embassy - Japan (Tokyo) xxx.0513 xxx.9513 UAE Embassy - Pakistan (Islamabad) xxx.0528 xxx.9528 UAE Embassy - Philippines (Manila) xxx.0532 xxx.9532 UAE Embassy - Singapore xxx.0533 xxx.9533 UAE Embassy - Thailand (Bangkok) xxx.0502 xxx.9502 UAE Embassy - Turkey (Ankara) European countries: xxx.0526 xxx.9526 UAE Embassy - Austria (Vienna) xxx.0509 xxx.9509 UAE Embassy - Belgium (Bruxelles) xxx.0521 xxx.9521 UAE Embassy - France (Paris) xxx.0508 xxx.9508 UAE Consulate - Germany (Bonn) xxx.0519 xxx.9519 UAE Consulate - Germany (Munich) xxx.0503 xxx.9503 UAE Embassy - Greece (Athens) xxx.0524 xxx.9524 UAE Embassy - Italy (Rome) xxx.0518 xxx.9518 UAE Embassy - Russia (Moscow) xxx.0517 xxx.9517 UAE Embassy - Spain (Madrid) xxx.0512 xxx.9512 UAE Consulate - Switzerland (Geneva) xxx.0516 xxx.9516 UAE Embassy - United Kingdom (London)
Americas: xxx.0529 xxx.9529 UAE Embassy - Canada (Ottawa) xxx.0527 xxx.9527 UAE Embassy - USA (Washington) African Countries: xxx.0531 xxx.9531 UAE Embassy - South Africa (Pretoria / Johannesburg) Other Agents: xxx.0551 xxx.0551 NBAD - London xxx.0552 xxx.0552 NBAD - Paris Section 2 Chart of Accounts Listing

2.5: ACTIVITY LIST

The Activity segment allocates costs and other transactions and balances against the various services or outputs provided by the entity or organisation. Activity is generally defined in terms of outputs produced by an entity whether they are goods produced or, more normally in government, services provided - either to the government itself (e.g. financial and policy advice) or to the public at large (e.g. education services). The elements in this segment are framed and defined within the development phase of the annual budget and the information is used to inform management and government on how funds have been utilised. This segment supports the budget framework and government decisions.
Activity Code Description Department (1)

0 000 No activity 011 7 701 Budget Preparation & Execution 012 7 702 Policy & Fiscal Management 012 7 703 Financial Management & Reporting 012 7 704 Customs Security 013 7 705 Customs Affairs 013 7 706 Culture 018 7 707 Heritage 018 7 708 Antiquities 018 7 709 Regulate Municipal Affairs 040 7 710 Public Health 042, 44, 48 7 711 Town & Urban Planning 042, 44, 48, 21 7 712 Municipal Services 042, 44, 48 7 713 Infrastructure 042, 44, 48 7 714 Zoological Park Management 047 7 715 Public Transport Services 051 7 716 Regulate Air Transport 051 7 717 Regulate Marine Transport 051 7 718 Roads & Bridges Services 051 7 719 W&E Sector Supervision 061 7 720 Charity & Social Work 076 7 721 Review and Execute Judgments 083 7 722 Authentication and Ratification 083 7 723 Research & Studies 101 7 724 Protocols 031, 121, 041, 111, 101 7 725 Social Support 031, 121, 041, 111, 101, 2010200, 201 7 726 Legislation & Policy Formulation Support 162 7 727 Career Excellence 172 7 728 HR Strategy 172 7 729 Institutional Performance Development 172 7 730 Training & Development 172
7 731 Governance 172 7 732 Provide Support for EC 192 7 733 Performance management 192 7 734 Legislation & Policy Formulation 192 7 735 Administration of State Affairs 201 Section 2 Chart of Accounts Listing
Activity Code Description Department (1)

7 736 Environment Protection 204 7 737 Protection of Animals & Birds 204 7 738 Forestry Management 204 7 739 Amiri Transportation Services 205 7 740 Commercial Affairs 211 7 741 Policy & Legislation 211 7 742 Economic Planning 211 7 743 Business Development & Promotion 211 7 744 Financial & Operational Audit 231 7 745 Training & Rehabilitation 244 7 746 Recruitment Support 244 7 747 Contribute to the Development of Western Region 245 7 748 Protect Vital Facilities 247 7 749 Regulate The Health Sector 251 7 750 Disease Prevention 251 7 751 IPC 251 7 752 Manage Hospitals and Clinics 257 7 753 Comprehensive Human Needs 262 7 754 Care for Special Needs 262 7 755 Care for Minors 262 7 756 D&A Education and Prevention 263 7 757 D&A Treatment 263 7 758 D&A Rehabilitation 263 7 759 Regulate Tourism 271 7 760 Promote Tourism 271 7 761 Develop Tourism 271 7 762 School Education 272, 201 7 763 Vocational Education 272 7 764 Higher Education 272 7 765 Crime Control 432 7 766 Investigate Crime 432 7 767 Security & Safety 432 7 768 Ancillary Services 432 7 769 Regulate Islamic affairs 501 7 770 Prevention & Safety 505 7 771 Fire & Rescue Services 505 7 772 Investigation & Prosecution 508 7 773 Naturalization 561 7 774 Residency 561 7 775 Passport Control 561 7 776 Regulate Sports & Cultural Clubs 2480200 7 777 Assist Economic Growth 1920400 7 778 Religious & Heritage Support 2010200 7 779 Environmental & Health Support 2010200 7 780 Food Control 2710200 7 781 Agriculture & Animal Control 2710200 7 782 Enable e- government 1920500
Notes:
1 Denotes current Department or Authority designation. The Departments entitled to use each activity code will remain as above and are identified as part of the CoA business rules.

2.6: PROJECT MODULE

The Project Module is a separate application (sub-ledger) within the Financial Management System and is mandatory for all capital projects and for current spending against Strategic Initiatives for which funding has been allocated in the annual budget. A 10-digit project code defines each project and these codes will be established and allocated by the Department of Finance when the budget allocation has been approved for each project or Initiative. All such spending must be allocated Budget Category code 2 Development initiatives and Capital projects for processing to the General Ledger in order to successfully pass budget control points (refer to Business Rules in Section 4). The system will reject journals coming from the project module if spending is assigned to any other Category code. Project expenditure in summary form is updated in the General Ledger to designated natural accounts according to an established template. These templates for data entry are established at the time of creation of a project, although standard input templates are available, and their use is encouraged. Budget control points are also established against individual projects, both within the current year and across years for multi-year projects. General capital purchases which are not projects will be processed through Accounts Payable in the normal way, using Budget Category 1 Current Operations. Use of the Project Module for defined capital projects and Strategic Initiatives is mandatory for all users because of its flexibility and its ability to capture significant amounts of discretionary data through standard functionality which cannot be accommodated within the General Ledger. For example, it allows tracking and management of budgets against multiple account lines against current year and also over several years for multi-year projects. The following features are provided in the basic project template: Identification of the project (including subsets to a further two levels); Location; Multi-year budgets including total end cost (TEC); Current year budget; Validation control over contract value (price) and various types of payments and recoveries which are required to be made to the contractor in accordance with the terms of the contract agreement. These include, but are not limited to contract advances, progress payments, contract retention and penalty payments. Validation control can be as complex or as simple as the project and user dictates; Interface with the Accounts Payable module for processing of payments (full account string specified); Interface with the General Ledger Module for accounting purposes (full account string specified). Additional user-defined specifications for individual projects is easily accommodated within the module, ranging from simple projects to full-blown project management of major projects.
Project Code Structure
The 10-digit project code allows for the recording of certain information within the code itself, where it is considered relevant: Note that this structure is a guide only and mirrors the existing conventions for current projects. It will apply to those live projects being transferred from the old system to the new one, but should be taken as a guide for codes for future projects.
XXX XXXX XX X
Project Code List
It is not practical to include a list of project codes in this Chart of Accounts, since each code will be unique and specific to a particular entity and project. Project codes are allocated and entered firstly in the DoF budgeting system at the time when Projects or Strategic Initiatives are approved in the annual budget.
First 3 digits define the entity. Next 4 digits are the main project identifier Next 2 digits enable identification of subprojects Last digit identifies whether a contractor or consultant (if applicable) Section 3:Natural Account Data Definitions
SECTION 3: NATURAL ACCOUNT DEFINITIONS

NATURAL ACCOUNT DATA DEFINITIONS
Account Number ACCOUNT Description ASSETS: S Current Assets: S Assets that would, in the ordinary course of business, be consumed or converted into cash within 12 months after the end of the latest reporting period, fall into this category. Assets are defined as service potential or future economic benefits controlled by the entity as a result of past transactions or other past events. Financial Assets: S A financial asset is any asset that is cash; an equity instrument of another entity; a contractual right to receive cash or another financial asset from another entity; or to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity. Cash & cash equivalents: S Cash comprises cash on hand, monies held in bank accounts, cash in transit and demand deposits. Cash equivalents are short-term (typically less than 3 months), highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Cash on hand and in transit: S Represents cash in the form of notes and coins in the immediate possession of a public sector entity or in transit between the entity and another entity or a bank. Cash can be any designated currency but is reported in its annual report in the presentation (usually functional) currency of the entity. 1011.xx Cash holdings - with collectors P 1012.xx Cash holdings - in bank vaults (for special purpose) P 1013.xx Cash holdings - Trust funds P 1014.xx Cash holdings - Imprest floats for general purpose (replenishable) P 1015.xx Cash holdings - Imprest floats for special purpose (non-replenishable) P 1019.xx Cash in transit P
Current / Call Deposit - Bank accounts: S Contains cash lodged with a financial institution either in AED or a designated foreign currency that can be readily accessed at the investor's option (i.e. on demand or at relatively short (24 hours) notice). 1020.xx Main Bank account: S Cash lodged with the main AD bank account either in AED or a designated foreign currency. Individual bank accounts are in one of the nominated currencies corresponding to the currency codes listed in Appendix 1. 1021.xx Bank/Account No.1 P A complete data dictionary is in the process of finalisation.
Sample
Section 3 Data Definitions
88 Abu Dhabi Government Chart of Accounts
Section 4: General Ledger Business Rules

SECTION 4: GENERAL LEDGER BUSINESS RULES

The Business Rules applying to the General Ledger will be updated for the new release of Financial Management System These high level rules are effective from implementation date. The purpose of this document is to formalise the actions that may be performed on the Ledger system to ensure sound data control and integrity. [Note: This section will be completed and circulated to all users of the system when implementation is at the go live stage. Appropriate training will be provided as part of the implementation.] Section 4: General Ledger Business Rules
The following is an example only of the format and likely content of the new Business Rules.
The major changes to the General Ledger Business Rules are as follows: Establishment of Budget Categories. The introduction of Budget categories will ensure that accrual transactions are charged to an appropriate Category. Category 0 will only be used to capture information relating to non-cash (accrual) transactions. The Business Rules specify which Natural Accounts can be used with each Category. Transfers between Departments are transacted under the appropriate Revenue and Expenditure Accounts (Business Rules Part 4). A procedural rule has been established to ensure that each Budget Category must balance in total in journal. Procedural rules for the use of Budget Category numbers in the rollover of Natural Accounts at the end of financial year (Business Rules Part 4). Formalising other existing Business Rules not specified in the previous Business Rules document. Section 4: General Ledger Business Rules
ENTITY WITH NATURAL ACCOUNT

1.1. Only Entities which deal with the Treasury Single Account (TSA) should use Taxation Revenue Accounts.
Entity Exclude
From To Account From To
1.2. Accounts 1081.xx to 1089.xx Sub-bank Account for processing, is only valid for the Department of Finance (DoF). Other entities will not transact in this Account but should use Accounts 1041.xx to 1049.xx instead.
Entity Include Account
1.3. xxxxx
Entity Exclude From To Account From To

ENTITY WITH BUDGET CATEGORY

Error Message: Invalid Budget Category for this Entity 1.4. Budget Categories (1 3) can only be used to record transactions for which there is an authorised Budget allocation.
Entity Exclude From To Budget Category From To
1.5. Revenue Category 4 can only be used by Entities where revenue collected on behalf of the Emirate is paid into the TSA.
Entity Include From To Budget Category From To

NATURAL ACCOUNT WITH BUDGET CATEGORY

Error Message: Invalid Account for this Budget Category 1.6. Bank Accounts 1081.45 and 1088.xx must not be charged to Budget Category 0. Account 1011.xx (Cash on Hand and in transit) must be charged to Budget Category x.
Account Exclude From To Budget Category From To
1.7. The only Revenue Account to be used with Budget Category 1 is Revenue Account xxx xxx.
1.8. Operating expenditure cannot be designated as -------- .


Procedural rules
Contributions
from Government for approved capital projects will be credited to Capital grants revenue Account xxx xxx, Budget Category 2. Equity Accounts xxx010-xxx 020 can accept credits only. Revaluations of Property, plant and equipment must only be done with approval from DoF. Transactions between Departments should be recorded against the relevant Revenue/Expenditure Accounts e.g. xxx600 and xxx110 in the case of Interest and xxx010 and xxx010 for Grants. Inter-entity clearing accounts xxx900 and xxx800 will be used for these transfers. Entities will recognise Revenue (including Capital) Contributions from government on a daily basis: Dr Bank Account
Cr Revenue Account. Special Provisions applying to the end of a financial year: Accounts xx0010 and xxx195 will roll over to Account xxx000 at the beginning of the financial year. Opening balances in respect of Budget Categories 1-3 (Balance Sheet Accounts) will be reflected against Budget Category 0. Inter-entity Accounts xxx001 xx099 will be rolled into Account xxx000 at year end. Balance Sheet Accounts are to be rolled over at the end of financial year, as shown below:
Budget Category Requirement 0 Rolls to Budget Category 0 1 2 3 Balance Sheet items roll to Budget Category 0. 4 Rolls to Budget Category x x x Rolls to Budget Category x Abu Dhabi Government Chart of Accounts 95
INTERNATIONAL PUBLIS SECTOR ACCOUNTING STANDARDS

IPSAS 1Presentation of Financial Statements IPSAS 2Cash Flow Statements IPSAS 3Accounting Policies, Changes in Accounting Estimates and Errors IPSAS 4The Effects of Changes in Foreign Exchange Rates IPSAS 5Borrowing Costs IPSAS 6Consolidated and Separate Financial Statements IPSAS 7Investments in Associates IPSAS 8Interests in Joint Ventures IPSAS 9Revenue from Exchange Transactions IPSAS 10Financial Reporting in Hyperinflationary Economies IPSAS 11Construction Contracts IPSAS 12Inventories IPSAS 13Leases IPSAS 14Events after the Reporting Date IPSAS 15Financial Instruments: Disclosure and Presentation IPSAS 16Investment Property IPSAS 17Property, Plant and Equipment IPSAS 18Segment Reporting IPSAS 19Provisions, Contingent Liabilities and Contingent Assets IPSAS 20Related Party Disclosures IPSAS 21Impairment of NonCash Generating Assets IPSAS 22 Disclosure of Information about the General Government Sector IPSAS 23Revenue from Non-Exchange Transactions (Taxes and Transfers) IPSAS 24Presentation of Budget Information in Financial Statements IPSAS 25Employee Benefits IPSAS 26Impairment of Cash-Generating Assets IPSAS 27Agriculture IPSAS 28Financial-instruments-Presentation IPSAS 29Financial-instruments-Recognition and measurement IPSAS 30Financial-instruments-Disclosures IPSAS 31Intangible assets

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Abu Dhabi Government Chart of Accounts

The New Chart of Accounts

Whole of Government Chart of Accounts

Maintenance of the Chart

Section 2 Chart of Accounts Listing

SECTION: 2 CHART OF ACCOUNTS LISTS

Section 2 Chart of Accounts Listing

Section 2 Chart of Accounts Listing

2.2: NATURAL ACCOUNT LIST

Section 2 Chart of Accounts Listing

NATURAL ACCOUNT LIST

Sub-bank account for processing AP payments: S 7

Sub-bank account for processing Revenue collections: S 10

Unrestricted Term Deposits: S 13

Current Assets (continued): Financial Assets (continued):: Restricted Term Deposits: S 14

Forward Exchange Deals (Current): S 2

Interest rate swaps (Current): S

116 009 Dealer No.9 P

Other hedges (Current): S

Other investments at fair value through profit and loss: S

Current Assets (continued): Financial Assets (continued):: Accounts Receivables (Continued):

Current Assets (continued): Non-Financial Assets (current): S Receivable e-Payments: S

Current Assets (continued): Non-Financial Assets (current) (continued):

Current Assets (continued): Prepayments and Deposits (Current) (continued):

Non Current Assets (continued): Bank Deposits - Long term (continued):

Old Account Number New Account Number ACCOUNT Description

Number New Account Number ACCOUNT Description

construction(Fund/ClearingAccount)(*) Section 2 Chart of Accounts Listing

Non-current Assets (continued) Non-financial: Assets (continued) Infrastructural assets: S

Current Liabilities (continued) Payables (continued):

Current Liabilities (continued) Short-term borrowings: S 45

Current Liabilities (continued) Deposits Held (continued)

Non-Current Liabilities: S Long-term payables: S 50

Non-Current Liabilities (continued) Long-term Borrowings (continued): 50

Number New Account Number ACCOUNT Description Type

Social contributions (continued):

Number ACCOUNT Description

Other Revenue (continued)

Charges for sales of goods and services (continued)

Charges for sales of goods and services (continued)

Charges for sales of goods and services (continued)

Fines and forfeits (continued)

Account Number New Account Number ACCOUNT Description

Other revenues (continued)

Account Number New Account Number ACCOUNT Description

Other revenues (continued)

Section 2 Chart of Accounts Listing

EQUITY AND RESERVES S

NATURAL ACCOUNT LIST Notes

Appendix - Natural Account List (continued)

Section 2 Chart of Accounts Listing

2.3: BUDGET CATEGORY LIST

Section 2 Chart of Accounts Listing

2.4: COST CENTRE LIST

Section 2 Chart of Accounts Listing

Cost Centre Description

Cost Centres reserved for common use all Entities

Cost Centre codes reserved - to be allocated to each Overseas Office

Section 2 Chart of Accounts Listing

2.5: ACTIVITY LIST

Activity Code Description Department (1)