PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

Updated July 2019

Account
Code Name
1 Asset
11 Cash and cash equivalents
1105 Box
110505 General box
110510 Minor cash
110515 Minor cash in foreign currency
1110 Deposit in financial institutions and cooperatives
111005 Current accounts
111010 Savings accounts
111015 Short-term deposits
111020 Trusts
111025 Money
111030 Deposits abroad
111035 Overdrafts or bank overdrafts
1115 Restricted use funds
111505 Box
111510 Deposits in financial institutions and cooperatives
111515 Special funds for liquidity management
111520 Funds in transit
111525 Current restricted cash and cash equivalents
111530 Non-current restricted cash and cash equivalents
1120 Cash equivalent
112005 Short-term deposits
112010 Short-term investments
112015 Other banking agreements
12 Financial assets
1205 Financial assets at fair value through profit or loss

120505 Financial assets at fair value through profit or loss, designated at the time of initial recognition

120510 Financial assets at fair value through profit or loss, classified as held for trading

120515 Financial assets at fair value through profit or loss, mandatory measured at fair value
1210 Financial assets available for sale
121005 Fixed income securities
121010 Variable income securities carried at cost
121015 Variable income securities carried at fair value
121090 Other titles
121099 Deterioration (Cr)
1215 Non-current investments held to maturity
121505 Fixed income securities
121590 Other titles
121595 Income receivable
121599 Deterioration (Cr)
1220 Investments in subsidiaries, joint ventures and associates
122005 Investments in subsidiaries

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

122010 Investments in joint businesses

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

Account
Code Name
122015 Investments in associates
122099 Deterioration (Cr)
13 Trade accounts receivable and other accounts receivable
1305 Sale of goods
130505 National
130510 Of the outside
130590 Difficult collection
130599 Deterioration (Cr)
1310 Service provision
131005 National
131010 Of the outside
131090 Difficult collection
131099 Deterioration (Cr)
1315 Accounts receivable from headquarters or principal
131505 Sales
131510 Payments in the name of the parent company
131515 Values received by the parent company
131520 Loans granted to the parent company
1320 Accounts receivable from economic associates
132005 Subsidiaries
132010 Subsidiaries
132015 Branch offices
1325 Accounts receivable from partners and shareholders
132505 To partners
132510 To shareholders
1328 Contributions receivable
132801 a
132898
1330 Advances and advances delivered
133005 Advances to suppliers
133010 Advances to contractors
133015 Advances to workers
133020 Advances to agents
133025 Advances to dealers
133030 Award advances
133035 Advances for maintenance
133040 Deposits
133045 Prepaid Leases
133050 Advances for insurance policies
133090 Difficult collection
133099 Deterioration (Cr)
1335 Accounts receivable from related parties
133505 Accounts receivable by the controller
133510 Accounts receivable by key management personnel
1340 Advance payment for services not received
134005 Insurance
134010 commissions
134015 Leases

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

134020 Fee

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

Account
Code Name
134025 Other advance payments
1345 Other debtors
134505 Loans to employees
134510 Loans to individuals
134590 Difficult collection
134599 Deterioration (Cr)
1350 Income receivable
135005 Dividends or shares
135010 Interests
135015 commissions
135020 Fee
135025 Services
135030 Leases
135035 CERT receivable
135095 Others
1355 Withholding on contracts
135505 Of construction
135510 Service provision
135595 Others
1360 Claims
136005 To insurance companies
136010 To transporters
136015 For air tickets
136095 Others
14 Inventories
1405 Raw Materials
140505 Raw materials inventory
140599 Deterioration (Cr)
1410 Work in progress
141005 Products in process
141010 Construction works in progress
141015 Contracts in execution
141020 Other work in progress
1415 Finished products
141505 Manufactured products
141510 Other products
141599 Deterioration (Cr)
1420 Merchandise
142005 Goods not manufactured by the company
142099 Deterioration (Cr)
1425 Production supplies
142505 Materials and accessories
142599 Deterioration (Cr)
1430 Replacement parts
143005 Spare parts
143099 Deterioration (Cr)
1435 Inventories arising from extraction activities
143505 mineral reserve
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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
143510 Raw oil

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
143515 Oil and petrochemicals
143520 Natural gas
143599 Deterioration (Cr)
1440 Inventories arising from agricultural activities
144005 Developing crops
144010 Agricultural products
144099 Deterioration (Cr)
1490 Other inventories
149005 Other inventories
149099 Deterioration (Cr)
15 Property, plant and equipment
1505 Land and buildings
150505 Land
15050505 Cost Model
15050510 Revaluation Model
15050599 Deterioration (Cr)
150510 Buildings
15051005 Cost model
15051010 Revaluation model
15051015 Accumulated depreciation (Cr)
15051099 Deterioration (Cr)
1510 Mining assets
151005 Cost model
151010 Revaluation model
151015 Accumulated depreciation (Cr)
151099 Deterioration (Cr)
1515 Oil and gas assets
151505 Cost model
151510 Revaluation model
151515 Accumulated depreciation (Cr)
151599 Deterioration (Cr)
1520 Tangible assets for exploration and evaluation
152005 Cost model
152010 Revaluation model
152015 Accumulated depreciation (Cr)
152099 Deterioration (Cr)
1525 Constructions in process
152505 Cost model
152599 Deterioration (Cr)
1530 Machinery and equipment
153005 Cost model
153010 Revaluation model
153015 Accumulated depreciation (Cr)
153099 Deterioration (Cr)
1535 Office team
153505 Office team
15350505 Cost model
15350510 Revaluation model

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
15350515 Accumulated depreciation (Cr)

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
15350599 Deterioration (Cr)
153510 Computing and communication equipment
15351005 Cost model
15351010 Revaluation model
15351015 Accumulated depreciation (Cr)
15351099 Deterioration (Cr)
1540 Fixtures and accessories (Furniture and fixtures)
154005 Cost model
154010 Revaluation model
154015 Accumulated depreciation (Cr)
154099 Deterioration (Cr)
1545 Vehicles
154505 Ships
15450505 Cost model
15450510 Revaluation model
15450515 Accumulated depreciation (Cr)
15450599 Deterioration (Cr)
154510 Aircraft
15451005 Cost model
15451010 Revaluation model
15451015 Accumulated depreciation (Cr)
15451099 Deterioration (Cr)
154515 Ground transportation equipment
15451505 Cost model
15451510 Revaluation model
15451515 Accumulated depreciation (Cr)
15451599 Deterioration (Cr)
1580 Assets acquired under financial lease
158005 Cost model
158006 Improvements
158010 Revaluation model
158015 Accumulated depreciation (Cr)
158099 Deterioration (Cr)
1590 Other property, plant and equipment
159005 Cost model
159010 Revaluation model
159015 Accumulated depreciation (Cr)
159099 Deterioration (Cr)
16 Intangible assets and goodwill (goodwill)
1605 Goodwill (Goodwill)
160505 Cost
160599 Deterioration (Cr)
1610 Intangible assets other than goodwill
161005 Trademarks
16100505 Cost model
16100510 Revaluation model
16100515 Accumulated amortization (Cr)
16100599 Deterioration (Cr)

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
Intellectual property rights, patents and other industrial property rights, services and exploitation
161010 rights
16101005 Cost model
16101010 Revaluation model
16101015 Accumulated amortization (Cr)
16101099 Deterioration (Cr)
161015 Licenses and franchises
16101505 Cost model
16101510 Revaluation model
16101515 Accumulated amortization (Cr)
16101599 Deterioration (Cr)
161020 Intangible assets for exploration and evaluation
16102005 Cost model
16102010 Revaluation model
16102015 Accumulated amortization (Cr)
16102099 Deterioration (Cr)
161025 Newspaper or magazine headlines and publication titles
16102505 Cost model
16102510 Revaluation model
16102515 Accumulated amortization (Cr)
16102599 Deterioration (Cr)
161030 computer programs
16103005 Cost model
16103010 Revaluation model
16103015 Accumulated amortization (Cr)
16103099 Deterioration (Cr)
161035 Recipes, formulas, models, designs and prototypes
16103505 Cost model
16103510 Revaluation model
16103515 Accumulated amortization (Cr)
16103599 Deterioration (Cr)
161040 Intangible assets under development
16104005 Cost model
16104010 Revaluation model
16104015 Accumulated amortization (Cr)
16104099 Deterioration (Cr)
161045 Other intangible assets
16104505 Cost model
16104510 Revaluation model
16104515 Accumulated amortization (Cr)
16104599 Deterioration (Cr)
17 Current tax assets
1705 Current income tax assets
170505 Income tax advance
170510 Withholding at source
170515 Self-holds
1710 Current tax assets other than income tax
171005 Industry and commerce tax advance
171010 Sales tax withheld
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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
171015 Industry and commerce tax withheld
171020 Leftovers in private tax settlement
171050 Others
18 Investment properties
1805 Land
180505 Cost
180510 Revaluation
180515 Fair value adjustments
180525 Deterioration (Cr)
1810 Buildings
181005 Cost
181010 Revaluation
181015 Fair value adjustments
181020 Accumulated depreciation (Cr)
181025 Deterioration (Cr)
19 Other assets
1905 Deferred tax assets
190505 Financial investments
190510 Other passives
1965 Biological assets
196505 Cost
196510 Fair value less costs to sell
196515 Accumulated amortization (Cr)
196590 Deterioration (Cr)
196599 Others
1970 Non-current assets held for sale
197005 Financial investments
197010 Comercial debts and other counts under charge
197015 Property, plant and equipment
197020 Intangible assets
197090 Other assets
197099 Deterioration (Cr)
2 Passive
21 Financial obligations and derivative instruments
2105 Bank loans
210505 Guaranteed bank loans
210510 Unsecured bank loans
210515 Overdrafts or bank overdrafts
210520 Financial lease contracts
210525 Promissory notes
210530 Directly attributable transaction costs (Db)
210535 Advance payment to amortize obligations in legal currency (Db)
210540 Prepaid interest (Db)
210545 Interest payable
210550 Commissions payable
2110 Bonds issued
211005 Bonds issued
211030 Directly attributable transaction costs (Db)

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
211035 Advance payment to amortize obligations in legal currency (Db)

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
211040 Prepaid interest (Db)
211045 Interest payable
211050 Commissions payable
2115 Unsecured obligations and issued notes
211505 Unsecured obligations and issued notes
211530 Directly attributable transaction costs (Db)
211535 Advance payment to amortize obligations in legal currency (Db)
211540 Prepaid interest (Db)
211545 Interest payable
211550 Commissions payable
2120 Commercial paper issued
212005 Commercial paper issued
212030 Directly attributable transaction costs (Db)
212035 Advance payment to amortize obligations in legal currency (Db)
212040 Prepaid interest (Db)
212045 Interest payable
212050 Commissions payable
2125 Other loans
212505 Other loans
212530 Directly attributable transaction costs (Db)
212535 Advance payment to amortize obligations in legal currency (Db)
212540 Prepaid interest (Db)
212545 Interest payable
212550 Commissions payable
2130 Financial liabilities at fair value through profit or loss

213005 Financial liabilities at fair value through profit or loss that meet the definition of held for trading
21300505 Bank acceptances
21300510 Forward contracts – speculation
21300515 Forward contracts - hedging
21300520 Futures contracts – speculation
21300525 Futures contracts - hedging
21300530 Swaps – speculation
21300535 Swaps – coverage
21300540 Options – speculation
21300545 Options – coverage

213010 Financial liabilities at fair value through profit or loss, designated at the time of initial recognition
21301005 Bank acceptances
21301010 Forward contracts – speculation
21301015 Forward contracts - hedging
21301020 Futures contracts – speculation
21301025 Futures contracts - hedging
21301030 Swaps – speculation
21301035 Swaps – coverage
21301040 Options – speculation
21301045 Options – coverage
2135 Financial liabilities at amortized cost

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
213505 Bank acceptances

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
213510 Forward contracts - speculation
213515 Forward contracts - hedging
213520 Futures contracts - speculation
213525 Futures contracts - hedging
213530 Swaps – speculation
213535 Swaps – coverage
213540 Options – speculation
213545 Options – coverage
23 Trade accounts payable and other accounts payable
2305 National providers
230505 Supplier credit
230510 Financial lease contracts
230530 Directly attributable transaction costs (Db)
230535 Advance payment to amortize national supplier credit (Db)
230540 Prepaid interest (Db)
230545 Interest payable
230550 Commissions payable
2310 Foreign suppliers
231005 Supplier credit
231010 Financial lease contracts
231030 Directly attributable transaction costs (Db)
231035 Advance to amortize public credit in foreign currency (Db)
231040 Prepaid interest (Db)
231045 Interest payable
231050 Commissions payable
2315 Accounts payable with related parties
231505 Accounts receivable by the controller
231510 Accounts receivable by key management personnel
231515 Accounts receivable from related entities
2320 Trade accounts payable
232005 Subscription of shares or participations
232010 Dividends and shares payable
232015 Debts with shareholders or partners
232020 Financial costs
232025 Legal costs
232030 Books, subscriptions, newspapers and magazines
232035 commissions
232040 Fee
232045 Technical services
232050 Maintenance services
232055 Leases
232060 Transport, freight and hauling
232065 Public services
232070 Insurance
232075 Travel expenses
232080 Representation and public relations expenses
232085 customs services
232090 Other creditors

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
24 Current tax liabilities

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

Account
Code Name
2405 Current tax liability – Income tax
240505 Income and complementary taxes
24050505 Current tax validity
24050510 Previous tax periods
240510 Withholding at source
24051005 Salaries and labor payments
24051010 Dividends and shares
24051015 Fee
24051020 commissions
24051025 Services
24051030 Leases
24051035 Financial performances
24051040 Shopping
24051045 Lotteries, raffles, bets and similar
24051050 Royalties and exploitation of intellectual property
24051055 Contracts and consultancies
24051060 For payments abroad
24051065 Other payments subject to withholding
24051070 Self-holds
24051075 Withholding payment at source
2410 Liabilities for current taxes other than income tax
241005 Value added tax
24100505 Sale of goods (CR)
24100510 Sale of services (CR)
24100515 Returns on purchase of goods (CR)
24100520 Refunds on purchase of services (CR)
24100525 Purchase of goods (DB)
24100530 Purchase of services (DB)
24100535 Returns on sale of goods (DB)
24100540 Returns on sale of services (DB)
24100545 Sales tax withheld
24100550 Value paid
241010 Tax of industry and commerce
24101005 Current validity payable
24101010 Industry and commerce tax withheld from industrial activities - Tunja
24101015 Industry and commerce tax withheld from commercial activities - Tunja
24101020 Industry and commerce tax withheld on service activities - Tunja
24101095 Payment of industry and commerce tax withheld - Tunja
241015 Taxes, contributions and fees payable
24101505 Unified property
24101510 Valorization
24101515 Record
24101520 Supervision and auditing fees
24101525 Motor vehicle tax
24101530 Wealth tax
24101535 Taxes, contributions and fees abroad
24101580 Other departmental taxes
24101585 Other municipal taxes
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
24101590 Other district taxes

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
24101595 Fines and penalties
25 Labor and social security obligations
2505 Salaries and social benefits
250505 Payroll payable
250510 Layoffs
250515 Interest on severance pay
250520 Vacation
250525 Premium services
2510 Withholdings and payroll contributions
251005 Contributions to health promoting entities - EPS
251010 Contributions to professional risk managers - ARP
251015 Contributions to ICBF - Sena and Compensation Funds
251020 Judicial seizures
251025 Pending
251030 Money
251095 Others
2515 Defined benefit plan liability
251505 Defined benefit plan liability
2520 Estimated liability for labor obligations
252005 Layoffs
252010 Interest on severance pay
252015 Vacation
252020 Premium services
26 Provisions
2605 Warranty provisions
260505 Warranty provisions
2610 Provisions for legal proceedings
261005 Provisions for litigation or loan claims
261010 Provisions for litigation or labor demands
261015 Provisions for litigation or commercial claims
2615 Provisions for dismantling, restoration and rehabilitation costs
261505 Provisions for dismantling costs
261510 Provisions for restoration costs
261515 Provisions for rehabilitation costs
2620 Provisions for restructuring and onerous contracts
262005 Restructuring compensation
262010 Restructuring bonuses
262015 Onerous contracts
2690 Other provisions
269005 Provisions for uninsured risks
269010 Provisions for alternative dispute resolution mechanisms
269015 Provisions for reimbursements
27 Deferred income
2705 Revenue accrued to be invoiced
270505 Interests
270510 commissions
270515 Leases
270520 Fee

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
270525 Technical services

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
270530 Others
2730 Deferred profit in branch
273005 Deferred profit in branch

28 Liabilities included in disposal groups classified as held for sale

2805 Liabilities included in disposal groups classified as held for sale

280505 Financial obligations and derivative instruments
280510 Public credit operations and financing with central banks
280515 Taxes to pay
280520 Trade creditors and other accounts payable
280525 Labor and comprehensive social security obligations
280530 Provisions
280535 Other passives
29 Other passives
2905 Advances and advances received
290505 Of customers
290510 About contracts
290595 Others
2910 Deferred tax liabilities
291005 Financial investments
291010
Non-current assets or groups of assets held for sale or for distribution to owners
291015 Comercial debts and other counts under charge
291020 Inventories
291025 Property, plant and equipment
291030 Intangible assets and goodwill
291035 Investment properties
291040 Other assets
291045 Financial obligations and derivative instruments
291050 Trade creditors and other accounts payable
291055 Labor and comprehensive social security obligations
291060 Provisions
291065 Other passives
2915 Collections in favor of third parties
291505 Royalties and monetary compensation
291510 Taxes
291515 Sales on behalf of third parties
291520 Collection of third party portfolio
2920 Government subsidies
292005 Government subsidy liabilities
3 Heritage
31 Social capital
3105 Subscribed and paid capital
310505 Authorized capital
310510 Capital to be subscribed (DB)
310515 Subscribed capital receivable (DB)
3110 Own shares in portfolio

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
311005 Own shares in portfolio

2
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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

Account
Code Name
311010 Repurchased own shares (DB)
3115 Social contributions
311505 Quotas or shares of social interest
311510 Member contributions – Mutual investment fund
311515 Company contribution – Mutual investment fund
311520 Public subscriptions
3120 Assigned capital
3125 Additional investment to assigned capital
3130 Capital of natural persons
3135 State contributions
3140 social fund
32 Capital surplus
3205 Premium in placement of shares, quotas or interest parts
320505 Premium on share placement
320510 Premium in placement of shares receivable (DB)
320515 Premium in placement of quotas or shares of social interest
320520 Premium in placement of installments or shares of social interest receivable (DB)
3210 Surplus equity method
321005 Investments in associated entities
321010 Investments in jointly controlled entities
321015 Investments in other joint agreements (Joint operations and assets)
321020 Investments in controlled entities (Subsidiaries or subordinates)
33 Bookings
3305 Mandatory reservations
330505 Legal reserve
330510 Reserve for repurchase of shares
330590 Other reserves
3310 Statutory reserves
331005 For future capitalizations
331010 For asset replacement
331015 Future expansions
331090 Other reserves
3315 Occasional reservations
331505 For economic development
331510 For working capital
331515 At the disposal of the highest social body
331590 Other reserves
35 Dividends and shares declared
3505 Dividends and shares declared
350505 Dividends declared on shares
350510 Participations decreed in quotas or shares of social interest
36 Exercise results
3605 Exercise results
360505 Profit or surplus for the year
360510 Loss or deficit of exercise
37 Result of previous exercises
3705 Result of previous exercises
370505 Profit or surplus for the year
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

370510 Loss or deficit of exercise

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
3710 Profit (Loss) Opening balance
371005 Cash and cash equivalents
371010 Financial investments
371015
Non-current assets or groups of assets held for sale or for distribution to owners
371020 Comercial debts and other counts under charge
371025 Inventories
371030 Property, plant and equipment
371035 Intangible assets and goodwill
371040 Investment properties
371045 Other assets
371050 Financial obligations and derivative instruments
371055 Public credit operations and central bank financing
371060 Taxes to pay
371065 Trade creditors and other accounts payable
371070 Labor and comprehensive social security obligations
371075 Bonds and other securities
371080 Provisions
371090 Other passives
Gains (Losses) from other comprehensive income that will not be reclassified to the result of the
38 period

3805 Other comprehensive income, net of taxes, gains (losses) from investments in equity instruments
380505 Investments in equity instruments
3810 Other comprehensive income, net of taxes, revaluation gains (losses)
381005 Non-current assets or groups of assets held for sale
381010 Property, plant and equipment
381015 Intangible assets
381020 Investment properties
381025 Other assets
Other comprehensive income, net of taxes, gains (losses) from remeasurements of defined benefit
3815 plans
381505 New measurements of defined benefit plans
Other comprehensive income, net of taxes, gains (losses) from changes in the fair value of financial
3820 liabilities attributable to changes in the credit risk of the liability
382005 Passive financial instruments

3825 Share of other comprehensive income of associates and joint ventures accounted for using the equity
method that will not be reclassified to profit or loss for the period, net of taxes
382505 Investments in associates
382510 Investments in joint businesses

39 Gains (Losses) from other comprehensive income that will be reclassified to the result of the period
3905 Exchange difference due to conversion in foreign operations
390505 Gains (losses) on translation exchange differences, net of taxes
390510 Reclassification adjustments in translation exchange differences, net of taxes
390515 Other comprehensive income, net of taxes, exchange differences due to translation
3910 Financial assets available for sale

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
391005
Gains (losses) from remeasurements of available-for-sale financial assets, net of taxes
391010 Reclassification adjustments, available-for-sale financial assets, net of taxes
391015 Other comprehensive income, net of taxes, financial assets available for sale
3915 Cash flow hedges
391505 Gains (losses) from cash flow hedges, net of taxes
391510 Reclassification adjustments, cash flow hedges, net of taxes
391515
Amounts removed from equity and included in the carrying amount of non-financial assets (liabilities)
that were acquired or incurred through a hedged highly probable forecast transaction, net of tax
391520 Other comprehensive income, net of taxes, cash flow hedges
3920 Hedges of net investments in foreign businesses
392005
Gains (losses) from hedging net investments in foreign businesses, net of taxes
392010
Reclassification adjustments for hedges of net investments in foreign businesses, net of taxes
392015
Other comprehensive income, net of taxes, coverage of net investments in foreign businesses

3925 Share of other comprehensive income of associates and joint ventures accounted for using the equity
method that will be reclassified to profit for the period, net of taxes
392505 Investments in associates
392510 Investments in joint businesses
4 INCOME
41 SALE OF GOODS
4115 EXPLOITATION OF MINES AND QUARRY
411505 Coal
411508 Coke
4135 WHOLESALE AND RETAIL
413508 Sale of solid fuels
4175 RETURNS, SALES AND DISCOUNTS ON SALE OF GOODS
417505 Refund for coal sales
417508 Refund for coke sales
417505 Discount obtained conditional on volume (probable)
417505 Prompt payment discount (probable)
42 SALE OF SERVICES
4215 VARIOUS SERVICES
421505 Transport service
421508 Rental machinery and equipment
44 OTHER INCOME
4402 INVESTMENT RETURNS AND OTHER FINANCIAL INCOME
440202 Deposits in Financial Institutions and Cooperatives
440204 Special Funds for Liquidity Management
440216 Investments Held for Trading
440218 Investments Available for Sale
440220 Investments until Maturity
440224 Fiduciary Rights
440256 Dividends

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 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
440260 Unplanned early payment discounts
440270 Discounts obtained conditional on unplanned volume
440290 Another financial income
4406 ADJUSTMENT FOR DIFFERENCE IN EXCHANGE
440605 Cash and cash equivalents
440620 Comercial debts and other counts under charge
440625 Inventories
440630 Property, Plant and Equipment
440635 Intangible Assets and Goodwill
440640 Investment Properties
440645 Other assets
440650 Financial Obligations and Derivative Instruments
4409 PROFIT ON SALE OF INVESTMENTS AND OTHER ASSETS
440901 Investments Held for Trading
440902 Investments Available for Sale
440903 Investments Until Maturity
440916 Comercial debts and other counts under charge
440918 Property, Plant and Equipment
440920 Intangible assets and goodwill
440922 Other assets
4490 OTHER MISCELLANEOUS INCOME
449002 Leases
449003 Income from debt forgiveness
449004 Compensation Insurance Companies
449005 Utilities in branch
449049 Compensations
449095 Approximation adjustments
48 OTHER COMPREHENSIVE RESULTS
4820 PROFIT (LOSS) FROM OTHER COMPREHENSIVE INCOME
482005 Gains (losses) on translation exchange differences, before taxes
482006 Reclassification adjustments in translation exchange differences, before taxes
482007
Income tax related to exchange differences from conversion of other comprehensive income
482008
Gains (losses) on remeasurements of available-for-sale investments, before taxes
482009 Reclassification adjustments, available-for-sale investments, before taxes
482010
Tax on income related to investments available for sale of other comprehensive income
482011 Gains (losses) from cash flow hedges, before taxes
482012 Reclassification adjustments in cash flow hedges, before taxes
482014
Income tax related to cash flow hedges of other comprehensive income
482015
Gains (losses) on net investment hedges of foreign businesses, before taxes
482016
Reclassification adjustments on coverage of a net investment in foreign businesses, before taxes.
482017 Income tax related to hedging a net investment in foreign businesses from other comprehensive
income

2
7
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
482020 Gains (losses) classified in other income of comprehensive income from revaluation of Property, Plant
and Equipment and Other Assets, before taxes
482021 Income tax related to changes in the revaluation surplus of property, plant and equipment and other
assets, from other comprehensive income
482022 Actuarial gains (losses) classified in other comprehensive income income from defined benefit plans,
before taxes
482023 Income tax related to defined benefit plans from other comprehensive income

482024 Changes in the fair value of financial liabilities attributable to changes in the credit risk of liabilities
classified in other comprehensive income, before taxes
482025 Income taxes related to changes in the fair value of financial liabilities attributable to changes in the
credit risk of liabilities
482026
Participation in other comprehensive income of subordinate entities, associates and joint ventures
accounted for by the Equity Method classified in other comprehensive income, before taxes
482027 Income taxes related to participation in Associates and Joint Ventures accounted for by the Equity
Method
482028 Gains (Losses) classified in other comprehensive income on non-current assets classified as held for
sale, before taxes
482029
Income taxes related to non-current assets or divesting groups classified as held for sale
482030
Reclassification adjustments in income tax related to components of other comprehensive income
5 SPENT
51 SALES OPERATIONS
5101 WAGES AND SALARIES
510101 Staff salaries
510102 Daily wages
510103 Overtime and holidays
510104 Disabilities
510105 Representation expenses
510109 Fee
510113 Cousin
510117 Vacation
510118 Bonuses
510123 Transportation assistance
510124 Layoffs
510125 Interest on severance pay
510131 Provision and supply to workers
510145 Comprehensive salary
510146 Temporary staff contracts
510147 Travel expenses
510148 Travel expenses
510149 commissions
510150 Sustaining support
510151 Inactivity
5102 FEE
510210 Tax inspection
510220 Appraisals
2
8
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

Account
Code Name
510225 Legal advice
510235 Technical advice
510295 Others
5104 PAYROLL CONTRIBUTIONS
510401 Contributions to ICBF
510402 Contributions to SENA
510403 Contributions to professional risk managers
510404 Contributions to health promoting entities - EPS
510405 Contributions to pension and/or severance funds
510406 Contributions to family compensation funds
5108 TAXES
510802 Industry and Commerce
510803 Of doorbells
510804 To real estate
510805 Vehicular
510806 to heritage
510808 Pro-development stamp
510809 Deductible VAT
510819 Others
5111 GENERAL
511103 Leases
511104 Contributions and affiliations
511106 Insurance
511108 Services
511110 Legal expenses
511112 Maintenance and repairs
511114 Adaptation and installation
511115 Travel expenses
511119 Miscellaneous
52 OF ADMINISTRATION
5201 WAGES AND SALARIES
520101 Staff salaries
520102 Daily wages
520103 Overtime and holidays
520104 Disabilities
520105 Representation expenses
520109 Fee
520113 Cousin
520117 Vacation
520118 Bonuses
520123 Transportation assistance
520124 Layoffs
520125 Interest on severance pay
520131 Provision and supply to workers
520145 Comprehensive salary
520146 Temporary staff contracts
520147 Travel expenses
520148 Travel expenses
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
520149 commissions

3
0
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
520150 Sustaining support
520151 Inactivity
5202 FEE
520210 Tax inspection
520220 Appraisals
520225 Legal advice
520235 Technical advice
520295 Others
5204 PAYROLL CONTRIBUTIONS
520401 Contributions to ICBF
520402 Contributions to SENA
520403 Contributions to professional risk managers
520404 Contributions to health promoting entities - EPS
520405 Contributions to pension and/or severance funds
520406 Contributions to family compensation funds
5208 TAXES
520802 Industry and Commerce
520803 Of doorbells
520804 To real estate
520805 Vehicular
520806 to heritage
520808 Pro-development stamp
520809 Deductible VAT
520819 Others
520820 VAT paid on the acquisition of real productive fixed assets
5211 GENERAL
521103 Leases
521104 Contributions and affiliations
521106 Insurance
521108 Services
521110 Legal expenses
521112 Maintenance and repairs
521114 Adaptation and installation
521115 Travel expenses
521119 Miscellaneous
53 NON-OPERATIONAL
5305 FINANCIAL
530505 Banking expenses
530515 commissions
530520 Interests
530525 Difference in change
530530 Discounts granted for unplanned early payment
530535 Unplanned discounts granted based on volume
5395 OTHER NON-OPERATIONAL EXPENSES
539505 Branch losses
539517 Fines, sanctions and litigation
539519 Donations
539530 Taxes assumed

3
1
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
539595 Approximation adjustments

3
2
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
IMPAIRMENT, DEPLETION, DEPRECIATION, AMORTIZATION, ESTIMATED LIABILITIES AND ACTUARIAL
54
CALCULATION
5402 IMPAIRMENT OF FINANCIAL INVESTMENTS
540202 Investments Available for Sale
540203 Investments Until Maturity
540295 Recoveries – changes in estimates (Cr)
5404 IMPAIRMENT OF TRADE AND OTHER ACCOUNTS RECEIVABLES
540406 Sale of goods
540420 Advances and advances Delivered
540490 Other debtors
540495 Recoveries – changes in estimates (Cr)
5406 INVENTORY DETERIORATION
540610 Goods in stock
540615 Service Provision
540618 Materials for the provision of services
540690 Other Inventories
540695 Recoveries – changes in estimates (Cr)
5407 DETERIORATION OF PROPERTY, PLANT AND EQUIPMENT
540705 Land
540715 Constructions in progress
540720 Machinery, plant and equipment under assembly
540740 Buildings
540755 Machinery and equipment
540765 Furniture, Fixtures and Office Equipment
540770 Communication and Computing Equipment
540795 Recoveries – changes in estimates (Cr)
5408 IMPAIRMENT OF INTANGIBLE ASSETS AND GOODWILL
540825 Rights
540835 Licenses
540840 Software
540882 Other Intangible Assets
540895 Recoveries – changes in estimates (Cr)
IMPAIRMENT OF NON-CURRENT ASSETS OR GROUPS OF ASSETS HELD FOR SALE OR DISTRIBUTION TO
5409 OWNERS
540905 Non-current assets held for sale
540907 Non-current assets to distribute to owners
540995 Recoveries – changes in estimates (Cr)
5410 IMPAIRMENT OF INVESTMENT PROPERTIES
541005 Land
541010 Buildings
541095 Recoveries – changes in estimates (Cr)
5411 IMPAIRMENT OF OTHER ASSETS
541160 Art and Cultural Assets
541165 Biological Assets
5413 ESTIMATED LIABILITIES FOR TAX OBLIGATIONS
541337 Tax of industry and commerce
541340 Income and complementary taxes - Current Tax
541350 Income and complementary taxes - Deferred Tax

3
3
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
541390 Other provisions for tax obligations

3
4
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

Account
Code Name
5414 PROVISIONS FOR LITIGATIONS AND/OR LAWSUITS
541404 Loan litigation or lawsuits
541405 Litigation or labor claims
541406 Litigation or commercial claims
541407 Tax litigation or lawsuits
5417 MISCELLANEOUS PROVISIONS
541790 Other Provisions
5425 ESTIMATED LIABILITIES FOR SOCIAL BENEFITS
542501 Layoffs
542502 Interest on severance pay
542503 Vacation
542504 Premium services
542505 Bonuses
5430 DEPRECIATION OF PROPERTY, PLANT AND EQUIPMENT
543005 Land
543040 Buildings
543055 Machinery and equipment
543065 Furniture, Fixtures and Office Equipment
543070 Communication and Computing Equipment
543082 Other Property, Plant and Equipment
5438 AMORTIZATION OF INTANGIBLE ASSETS AND GOODWILL
543825 Rights
543835 Licenses
543840 Software
543882 Other Intangible Assets
543895 Recoveries – changes in estimates (Cr)
5440 DEPRECIATION / AMORTIZATION INVESTMENT PROPERTIES
544005 Buildings
59 EARNINGS AND LOSES
5905 EARNINGS AND LOSES
590505 Earnings and loses
6 COSTS OF SALE
61 COST OF SALES AND PROVISION OF SERVICES
6135 WHOLESALE AND RETAIL
613595 Sale of other products
62 SHOPPING
6205 PURCHASES OF GOODS
620505 Merchandise purchases
6210 RAW MATERIAL
621002 Coal
621005 Coke
6215 OF INDIRECT MATERIALS
621505 Indirect materials
6225 RETURNS ON PURCHASES
622505 Returns on purchases
7 PRODUCTION OR OPERATION COSTS
73 INDIRECT COSTS
7310 FEE
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
731025 Legal advice

3
6
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
731035 Technical advice
7315 TAXES
731505 Industry and Commerce
731510 Of Doorbells
731515 To Real Estate
731540 Vehicular
731550 Promotion Fees
731570 Discountable VAT
731575 Royalties
731595 Others
7320 LEASES
732005 Land
732010 Constructions and buildings
732015 Machinery and equipment
732040 Fleet and transport equipment
732095 Others
7325 CONTRIBUTIONS AND AFFILIATIONS
732510 Membership and Sustainability
7330 INSURANCE
733025 Fire
733030 Earthquake
733035 Subtraction and theft
733040 Fleet and transport equipment
733060 Civil and Contractual Liability
733070 Machinery Breakage
733075 Mandatory Traffic Accident
733080 All risk
733095 Other Insurance
7335 SERVICES
733505 Cleaning and Surveillance
733515 Technical assistance
733520 Electronic Data Processing
733525 Aqueduct and Sewer
733530 Electric power
733535 Phone
733540 Mail - Postage and Telegrams
733545 Gas
733550 Transportation – Freight and Haulage
733560 Advertising Propaganda And Promotion
733575 Cargo Handling
733592 Customs Agency
733595 Others
7340 LEGAL EXPENSES
734015 Procedures and Licenses
734020 Customs
734095 Others
7345 MAINTENANCE AND REPAIRS
734505 Land

3
7
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
734510 Constructions and buildings

3
8
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
Account
Code Name
734515 Machinery and equipment
734520 Office team
734525 Computer and Communication Equipment
734540 Fleet and transport equipment
734560 Aqueducts Plants and Networks
734570 Communication Routes
7350 ADEQUACY AND INSTALLATION
735005 Electrical installations
735010 Ornamental Arrangements
735015 Locative Repairs
7355 TRAVEL EXPENSES
735505 Accommodation and Maintenance
735515 Airfare
735520 Land Passages
735595 Others
7360 DEPRECIATIONS
736005 Constructions and buildings
736010 Machinery and equipment
736015 Office team
736020 Computer and Communication Equipment
736035 Fleet and transport equipment
7365 AMORTIZATION
736515 Deferred charges
7395 MISCELLANEOUS
739520 Representation and Public Relations Expenses
739525 Toilet and Cafeteria Items
739530 Utilities stationery and photocopies
739535 Fuels and lubricants
739540 Containers and Packaging
739545 Taxis And Buses
739560 Casino and Restaurant
739565 Parking lot
739580 Tolls
739585 Uploads and Downloads
739590 Crane And Forklift Service
739595 Bed Service
739510 Of Doorbells
739515 To Real Estate
8 DEBTORDER ACCOUNTS
81 CONTINGENT RIGHTS
8105 ASSETS AND SECURITIES DELIVERED IN CUSTODY
810505 SECURITIES
810510 MOVABLE PROPERTY
8110 ASSETS AND SECURITIES DELIVERED AS GUARANTEE
811005 SECURITIES
811010 MOVABLE PROPERTY
811015 PROPERTY
811020 LIVESTOCK CONTRACTS IN PARTICIPATION

3
9
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019
8115 ASSETS AND SECURITIES HELD BY THIRD PARTIES

4
0
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

Account
Code Name
811505 AT LEASE
811510 ON LOAN
811515 ON DEPOSIT
811520 ON CONSIGNMENT
8120 LITIGATIONS AND/OR LAWSUITS
812005 EXECUTIVES
812010 BREACH OF CONTRACTS
8125 PURCHASE PROMISES
8195 MISCELLANEOUS
819505 SECURITIES ACQUIRED TO BE RECEIVED
819595 OTHERS
82 TAX DEBTORS
83 CONTROL DEBTORS
8305 GOODS RECEIVED IN FINANCIAL LEASE
830505 MOVABLE PROPERTY
830510 PROPERTY
8310 INVESTMENT SECURITIES NOT PLACED
831005 ACTIONS
831010 BONUSES
831095 OTHERS
8315 PROPERTIES, PLANT AND EQUIPMENT FULLY DEPRECIATED, EXHAUSTED AND/OR AMORTIZED

831506 OIL PROJECT MATERIALS

831516 CONSTRUCTIONS AND BUILDINGS
831520 MACHINERY AND EQUIPMENT
831524 OFFICE TEAM
831528 COMPUTER AND COMMUNICATION EQUIPMENT
831532 MEDICAL – SCIENTIFIC TEAM
831536 HOTELS AND RESTAURANTS TEAM
831540 FLEET AND TRANSPORT EQUIPMENT
831544 FLEET AND RIVER AND/OR MARITIME EQUIPMENT
831548 FLEET AND AIR EQUIPMENT
831552 FLEET AND RAILWAY EQUIPMENT
831556 AQUEDUCTS, PLANTS AND NETWORKS
831560 SURVEILLANCE ARMAMENT
831562 CONTAINERS AND PACKAGING
831564 AGRICULTURAL AND FOREST PLANTATIONS
831568 COMMUNICATION ROUTES
831572 MINES AND QUARRY
831576 ARTESIAN WELLS
831580 FIELDS
831584 SEMOVIENTES
8320 UNUSED CREDITS IN FAVOR
832005 COUNTRY
832010 ABROAD
8325 ASSETS PUNISHED
832505 INVESTMENTS
832510 DEBTORS
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

832595 OTHER ASSETS

 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

Account
Code Name
8330 AMORTIZED INVESTMENT SECURITIES
833005 BONUSES
833095 OTHERS
8335 CAPITALIZATION BY REVALUATION OF EQUITY
8395 OTHER CONTROL DEBTOR ACCOUNTS
839505 POSTDATED CHECKS
839510 TERM DEPOSIT CERTIFICATES
839515 RETURNED CHECKS
839520 ASSETS AND SECURITIES IN TRUST
839525 INTEREST ON OVERDUE DEBT
839595 MISCELLANEOUS
84 CONTINGENT DUTIES IN CONTRACT (CR)
85 TAX DEBTORS AGAINST (CR)
86 CONTROL DEBTORS BY CONTRAST (CR)
9 CREDITOR ACCOUNTS
91 CONTINGENT LIABILITIES
9105 ASSETS AND VALUES RECEIVED IN CUSTODY
910505 SECURITIES
910510 MOVABLE PROPERTY
9110 GOODS AND VALUES RECEIVED AS GUARANTEE
911005 SECURITIES
911010 MOVABLE PROPERTY
911015 PROPERTY
911020 LIVESTOCK CONTRACTS IN PARTICIPATION
9115 GOODS AND VALUES RECEIVED FROM THIRD PARTIES
911505 AT LEASE
911510 ON LOAN
911515 ON DEPOSIT
911520 ON CONSIGNMENT
911525 IN COMMODATE
9120 LITIGATIONS AND/OR LAWSUITS
912005 LABOR
912010 CIVILIANS
912015 ADMINISTRATIVE OR ARBITRATION
912020 TAXES
9125 PURCHASE PROMISES
9130 DELEGATED ADMINISTRATION CONTRACTS
9135 PARTICIPATION ACCOUNTS
9195 OTHER CONTINGENT LIABILITIES
92 TAX CREDITORS
93 CONTROL CREDITORS
9305 FINANCIAL LEASE CONTRACTS
930505 MOVABLE PROPERTY
930510 PROPERTY
9395 OTHER CONTROL ACCOUNTS CREDITORS
939505 DOCUMENTS RECEIVABLE DISCOUNTED
939510 PAYMENT AGREEMENTS
939515 CONSTRUCTION AND INSTALLATION CONTRACTS TO BE EXECUTED
 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

939520 ORDERS PLACED

 PLAN OF ACCOUNTS UNDER APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Updated July 2019

Account
Code Name
939525 AWARDS PENDING LEGALIZATION
939530 RESERVATION ARTICLE 3. LAW 4/80
939535 RESERVATION COST REPLACEMENT SEMOVIENTES
94 CONTINGENT LIABILITIES AGAINST (DB)
95 TAX CREDITORS AGAINST (DB)
96 CONTROL CREDITORS BY CONTRAST (DB)

4
5