Annex B NEW ACCOUNTS AND REVISED CODE, TITLE AND/OR DESCRIPTION 1. List of New Accounts ACCOUNT CODE ACCOUNT TITLE Assets: 02 12 Investment Securities at Amortized Cost 02 12 010 Investment Securities at Amortized Cost 02 12 O11 Allowance for Impairment-Investment Securities at Amortized Cost 02 13. Financial Assets at Fair Value Through Other Comprehensive Income 02 13 010 Financial Assets at Fair Value Through Other Comprehensive Income 03 01 Loans and Receivable Accounts 03 01 200 Assigned Receivables 03 01 201 Allowance for Impairment-Assigned Receivables 03 05 Other Receivables 03 05 070 Guarantee Receivables 03 05 O71 Allowance for Impairment-Guarantee Receivables 03 05 080 — Unremitted Recoveries’ 03 05 081 Allowance for Impairment-th\'¥mitted Recoveries 03 05 090 Guaranty Call Receivable 03. 05 091 Allowance for Impairment-Guaranty Call Receivable 03 05 100 Universal Charge Receivable 03 05 101 Allowance for Impairment-Universal Charge Receivable 04 04 Inventory Held for Consumption 04 04 190 Electrical Supplies and Materials Inventory 04 04 191 Allowance for Impairmeni-Electrical Supplies and Materials Inventory 04 05 Semi-Expendable Machinery and Equipment 04 05 160 Semi-Expendable Kitchen Equipment 04 05 170 — Semi-Expendable Electrical Equipment 06 05 Machinery and Equipment 06 05 160 — Kitchen Equipment 06 05 161 Accumulated Depreciation-Kitchen Equipment 06 05 162 Accumulated Impairment Losses-Kitchen Equipment 06 05 170 Electrical Equipment 06 05 171 Accumulated Depreciation-Electrical Equipment 06 05 172 Accumulated Impairment Losses-Electrical Equipment 09 01 International Reserves 09 01 080 Foreign Securities Purchased Under Agreement to Resell ~02 02 02 02 02 02 02 04 04 Be Roe Be oe 5 02 5 02 5 02 02 05 05 05 wun wn 5 05 05 1 o1 OL o1 o1 o1 02 02 02 o1 o1 14 14 18 18 03 03 03 04 04 Equity Members’ Equity 010 Members’ Equity Revenue/Income Service Income 230 Harmonization Fees 240 Sewerage/Garbage Fees 250 Transshipment Fees Business Income 240 Service Concession Revenue 380 Income from Communication Facilities Shares 040 Share in Universal Charge Expenses Financial Assistance/Subsidy/Contribution 120 Charity Expenses Receivership and Liquidation Expense 010 —_Receivership and Liquidation Expense Impairment Loss 190 Impairment Loss-Im ‘Securities at Amortized Cost 200 Impairment Loss-Finanbiy! Assets-Available for Sale Securities Losses 240 Rehabilitation Cost 2. Description of New Accounts 1 Assets 1 ASSETS 02 Investments 12 Investment Securities at Amortized Cost Account Title Investment Securities at Amortized Cost Account Number 10212010 Normal Balance Debit Description This account is used to recognize investments held within a business model whose objective is to hold an asset in order to collect contractual cash flows rather than to sell the investment prior to maturity. wonAccount Title Account Number Normal Balance Description Subsidiary Ledgers: 01 Corporate 02 Sinking Fund 03 Legal Liability Insurance Fund Allowance for Impairment-Investment Securities at Amortized Cost 10212011 Credit This account is credited when there is objective evidence that the investment securities at amortized cost are impaired, Debit this account upon derecognition of the investment securities at amortized cost, transfers, reversal of allowance for impairment, write-off or write-down, 13 Financial Assets at Fair Value Through Other Comprehensive Account Title Account Number Normal Balance Description Income Financial Assets at Fair Value Through Other Comprehensive Income : 10213010 Debit This account is used to recognize non-derivative investments in equity securities carried at fair value. Credit this account for the amount of assets expired or transferred to another party through resale or other disposition, 03 Receivables 01 Loans and Receivables Account Title Account Number Normal Balance Description Account Title Account Number Normal Balance Description Assigned Receivables 10301200 Debit ‘This account is used to’ reco; accounts sold to various banks secured by promissory not Allowance for Impairment-Assigned Receivables 10301201 Credit This account is credited to reduce the amortized cost of assigned receivables due to impairment, which may arise from non- collection of the receivables. Debit this account upon collection of assigned receivable, transfers, reversal of impairment, or write-off. 05 Other Receivables Account Title Account Number Normal Balance Description Account Title Account Number Normal Balance Guarantee Receivables 10305070 Debit This account is used to recognize the amounts due from banking institutions and lending conduits that extended production and production-related loans to small farmers. Credit this account upon collection of receivables, transfers or write-off. Allowance for Impairment-Guarantee Receivables 10305071 Credit