G Example BM Reports

ABB Master Data - Chart of accounts - financial reporting
Search criteria Reporting period = 2018_01A
Existence = 'Active'' B/S or

Code Name Description Account Group 1 Account Group 2
P&L
1110 Cash Cash Tree = US GAAP B/S Current asset Cash and cash
equivalents
1120 Postal accounts Postal accounts B/S Current asset Cash and cash
equivalents
1131 Bank current accounts, 3rd p. Note: negative balances at B/S Current asset Cash and cash
closing date are to be equivalents
1133 Bank current accounts, rel.p. transferred
Note: negativeto liabilities,
balancesaccount
at B/S Current asset Cash and cash
1135 Bank current accounts, ABB sBU transferred
N to liabilities,
ote: negative balancesaccount
1136 Bank current accounts, ABB othBUtransferred
Note: to liabilities,
negative balancesaccount
1138 transferred
Bank current accounts, ABB Int.othBU
Note: to liabilities,
negative balancesaccount
1141 transferred
Time deposits and similar, up toDeposit
3 months, to
3rdliabilities,
accounts/savings
p. account B/S Current asset Cash and cash
deposits and call money etc. equivalents
1143 Time deposits and similar, up toDeposit
3 months,
accounts/savings
rel.p. B/S Current asset Cash and cash
3 months,
accounts/savings
ABB sBU B/S Current asset Cash and cash
3 mths,accounts/savings
ABB othBU B/S Current asset Cash and cash
1148 Time dep. and similar, up to 3 mths,
Deposit
ABB accounts/savings
Int.othBU B/S Current asset Cash and cash
1151 Checks and money in transit, 3rdNotp.yet cashed-in financial B/S Current asset Cash and cash
instruments such as cashier equivalents
1153 checks,
Checks and money in transit, rel.p. certified check,
Not yet cashed-in teller's
financial B/S Current asset Cash and cash
1155 Checks and money in transit, ABBchecks,
NotsBU certified check,
yet cashed-in teller's
Not othBU certified check,
Not certified check,
Int.othBU
1160 checks, certified
Marketable securities, cash equivalent
Investments check,
in debt withteller's
a B/S Current asset Cash and cash
maturity of less than 3 months equivalents
1171 at the date
Time deposits and similar, over Deposit
3 months, of acquisition,
accounts/savings
3rd p. with B/S Current asset Marketable securities
deposits and call money etc. and short-term
investments
1173 Time deposits and similar, over Deposit
3 months,
accounts/savings
rel.p. B/S Current asset Marketable securities
investments
3 months,
accounts/savings
ABB sBU B/S Current asset Marketable securities
investments
3 mths, accounts/savings
ABB othBU B/S Current asset Marketable securities
investments
1178 Time dep. and similar, over 3 mths,
Deposit
ABBaccounts/savings
Int.othBU B/S Current asset Marketable securities
investments
1179 Restricted cash, over three months
Cash balances that are B/S Current asset Marketable securities
restricted for withdrawal or and short-term
usage for a period between 3 investments
1180 and
Financial assets at fair value through12profit
months,
Investments e.g.(e.g.
orinloss
debt cashmarketable
and held B/Ssecurities,
equity Current
trading)
asset Marketable securities
securities and other financial and short-term
assets that are designated as investments
"at fair value through profit or
Page 1 of 1 2018-02-05
1181 Available for sale securities, current

Available for sale securities, B/S Current asset Marketable securities
current include: and short-term
investments
1182 1)Debt
Report instruments
Held-to-maturity securities, current that are
here held-to-maturity B/S Current asset Marketable securities
debt securities up to 12 month and short-term
that a reporting unit has the investments
1310 Trade receivables, 3rd p. ability
Trade and intent to 3rd.
receivables, holdparty
until B/S Current asset Receivables, net
include accounts receivable and
1320 Bank acceptence draft - trade, 3rd.
Bankparty
acceptance draft and B/S Current asset Receivables, net
other similar instruments from
1330 Trade receivables, rel.p. Trade receivables, related B/S Current asset Receivables, net
parties
1350 Trade receivables, ABB sBU Trade receivables, ABB Group, B/S Current asset Receivables, net
same BU
1356 Trade receivables, ABB othBU Trade receivables, ABB Group, B/S Current asset Receivables, net
other BU
1358 Trade receivables, ABB Int.othBU Trade receivables, ABB Group, B/S Current asset Receivables, net
internal other BU
1359 Trade receivables, ABB, Int.sBU, Trade
othPGreceivables, ABB Group, B/S Current asset Receivables, net
internal, same BU, other PG
1360 Trade receivables, ABB, Int.sPGTrade receivables, ABB Group, B/S Current asset Receivables, net
internal, same PG
1381 Allowance for bad debts, trade receivables,
Allowance for3rd badp. debts, trade B/S Current asset Receivables, net
receivables, third parties
Allowance forrel.p.
bad debts, trade B/S Current asset Receivables, net
receivables, related parties
Allowance forABB bad debts, trade B/S Current asset Receivables, net
receivables, ABB Group
1386 Dividend receivable, 3rd p. Include all the dividends once B/S Current asset Other current assets
the payment has been approved
1387 Dividend receivable, ABB Group, Dividend
same BU receivable from B/S Current asset Other current assets
subsidiary based on
1388 Receivables rel.to new capital issue,
The receivables
ABB sBU will be created B/S Current asset Other current assets
once there is an appropiate
1389 Receivables rel.to new capital issue,
The receivables
ABB Groupwill othBU
be created B/S Current asset Other current assets
once there is an appropiate
1390 Dividend receivable, ABB Group, Dividend
othBU receivable from B/S Current asset Other current assets
subsidiary based on
1391 Sales in excess of invoicing, 3rdSales
p. in excess of invoincing for B/S Current asset Contract Assets
construction type contracts, 3rd.
1393 Sales in excess of invoicing, rel.p.
Sales in excess of invoincing for B/S Current asset Contract Assets
construction type contracts, rel.
1394 3rd p.adv.consumed rel.to 1391/1393
Includes(UN2310)
all the advances B/S Current asset Contract Assets
consumed related to "Sales in
1395 Sales in excess of invoicing, ABBSales
sBUin excess of invoincing for B/S Current asset Contract Assets
construction type contracts, ABB
othBU
in excess of invoincing for B/S Current asset Contract Assets
Int.othBU
Int.sBU
in excess
othPGof invoincing for B/S Current asset Contract Assets
Int.sBU,
in excess
sPG of invoincing for B/S Current asset Contract Assets
1401 Allowance for bad debts, sales Allowance
in excess offorinvoicing,
bad debts 3rd
relating
p. B/S Current asset Receivables, net
to sales in excess of invoicing,
1403 Allowance for bad debts, sales Allowance
in excess offorinvoicing,
bad debts rel.relating
P B/S Current asset Receivables, net
to sales in excess of invoicing,
1410 Bank acceptance draft - non-trade,
Bank3rd.
acceptance
party draft and B/S Current asset Receivables, net
other similar instruments from
1411 Commissions receivable, 3rd p.Commissions receivable, third B/S Current asset Receivables, net
parties
1413 Commissions receivable, rel.p. Commissions receivable, B/S Current asset Receivables, net
related parties
1415 Commissions receivable, ABB sBU Commissions receivable, ABB B/S Current asset Receivables, net
Group, same BU
1416 Commissions receivable, ABB othBUCommissions receivable, ABB B/S Current asset Receivables, net
Group, other BU
1418 Commissions receivable, ABB Int.othBU
Commissions receivable, ABB B/S Current asset Receivables, net
Group, internal other BU
1419 Commissions receivable, ABB, Commissions
Int.sBU, othPGreceivable, ABB B/S Current asset Receivables, net
Group, internal, same BU, other
1420 Commissions receivable, ABB, Commissions
Int.sPG receivable, ABB B/S Current asset Receivables, net
Group, internal, same PG
1422 Income taxes receivable Note: In ABACUS reporting B/S Current asset Other current assets
receivables relating to income
1423 Capital, property and similar taxes
Capital,
receivable
property and similar B/S Current asset Receivables, net
taxes receivable
1424 Value added, sales, service andValue
similar
added,
taxessales,
rec. service and B/S Current asset Receivables, net
similar taxes receivable
1430 Service and fee receivables ABB-Group,
ABB-group sBUservice charges, B/S Current asset Receivables, net
management and trade-mark
ABB-group othBU
service charges, B/S Current asset Receivables, net
ABB-group Int.othBU
service charges, B/S Current asset Receivables, net
Page 1 of 1 2018-02-05
1439 Service and fee receivables ABB,

Service
Int.sBU,
andothPG
fee receivables B/S Current asset Receivables, net
ABB Group, internal, same BU,
1440 Service and fee receivables ABB,
Service
Int.sPG
and fee receivables B/S Current asset Receivables, net
ABB Group, internal, same PG
1441 Other receivables from servicesAll
rendered,
receivables
3rd from
p. services B/S Current asset Receivables, net
rendered other than those
1443 Other receivables from servicesAll
rendered,
receivables
rel.p.
from services B/S Current asset Receivables, net
rendered other than those
1450 Employee rel.debtors Cash and travel advances, B/S Current asset Receivables, net
advances on salaries etc.
1461 Receivables from claims and back-charges,
Claims for licence
3rd p.fees, towards B/S Current asset Receivables, net
public entities, social institutions
Claims for licence
rel.p. fees, towards B/S Current asset Receivables, net
Claims for licence
ABB sBUfees, towards B/S Current asset Receivables, net
1466 Receiv.from claims and back-charges,
Claims ABB
for licence
othBUfees, towards B/S Current asset Receivables, net
1468 Receiv.from claims and back-charges,
Claims ABB
for licence
Int.othBU
fees, towards B/S Current asset Receivables, net
1469 Receivables fr claims+back-charges,
Receivables
ABB, Int,sBU,othPG
from claims and B/S Current asset Receivables, net
back-charges, ABB Group,
1470 Receivables fr claims+back-charges,
Receivables
ABB, Int,sBU,sPG
from claims and B/S Current asset Receivables, net
back-charges, ABB Group,
1471 Other debtors, 3rd p. Other debtors, third parties B/S Current asset Receivables, net
1473 Other debtors, rel.p. Other debtors, related parties B/S Current asset Receivables, net
1475 Other debtors, ABB sBU Other debtors, ABB Group, B/S Current asset Receivables, net
same BU
1476 Other debtors, ABB othBU Other debtors, ABB Group, B/S Current asset Receivables, net
other BU
1478 Other debtors, ABB Int. othBU Other debtors, ABB Group, B/S Current asset Receivables, net
internal, other BU
1479 Other debtors, ABB, Int.sBU, othPG
Other debtors, ABB Group, B/S Current asset Receivables, net
internal, same BU, other PG
1480 Other debtors, ABB, Int.sPG Other debtors, ABB Group, B/S Current asset Receivables, net
internal, same PG
1481 Short-term loans granted, 3rd p.Short-term loans granted, third B/S Current asset Receivables, net
parties
1483 Short-term loans granted, rel.p.Short-term loans granted, B/S Current asset Receivables, net
related parties
1485 Short-term loans granted, ABB sBU
Short-term loans granted, ABB B/S Current asset Receivables, net
Group, same BU
1487 Short-term loans granted, ABB othBU
Group, other BU
1488 Short-term loans granted, ABB Int.othBU
Group, internal other BU
1489 Short-term receivables, financeShort-term
lease, 3rd p.
receivables, finance B/S Current asset Receivables, net
lease, third parties
1490 Short-term receivables, financeShort-term
lease, rel.p.receivables, finance B/S Current asset Receivables, net
lease, related parties
1491 Allow.for bad debts, non-trade receivab.,
Individual 3rd
adjustment
p. by debt or B/S Current asset Receivables, net
global allowance incl. provision
Individual rel.p.
adjustment by debt or B/S Current asset Receivables, net
Individual ABB
adjustment by debt or B/S Current asset Receivables, net
1502 Deposit Compulsory deposits for B/S Current asset Receivables, net
securing payments (account
1511 Prepaid expenses, (excl. financial
Proitems)
rata adjustment
3rd p. for capital B/S Current asset Prepaid
and property taxes, insurance expenses/accrued
premiums, rent and leases, income
1513 commissions
Prepaid expenses, (excl. financial
Proitems) and licence
rata adjustment
rel.p. paid in B/S
for capital Current asset Prepaid
and property taxes, insurance expenses/accrued
premiums, rent and leases, income
1515 commissions
Prepaid expenses, (excl. financial
Proitems) ABBand
sBUlicence
rata adjustment for paid in B/S Current asset Prepaid
insurance premiums, rent and expenses/accrued
leases, commissions and income
1516 licence
Prepaid exp.(excl. financial items) ratapaid
ProABB othBUin advance,
adjustment for fees B/S Current asset Prepaid
1517 licence
Prepaid exp. (excl. financial items) ratapaid
Pro ABB in advance,
adjustment
Int.othBU for fees B/S Current asset Prepaid
1518 licence
Prepaid exp, (excl. fin. itms) ABB,
Prepaid paid in advance,
Int.sBA,othPG
expenses, (excl.fees B/S Current asset Prepaid
financial items) ABB Group, expenses/accrued
internal, same BU, other PG income
1519 Prepaid exp, (excl. fin. itms) ABB,
Prepaid
Int.sBU,sPG
expenses, (excl. B/S Current asset Prepaid
financial items) ABB Group, expenses/accrued
internal, same PG income
Page 1 of 1 2018-02-05
1521 Prepaid financial items, 3rd p. Pro rata adjustment for interest B/S Current asset Prepaid
expense paid up-front expenses/accrued
income
1523 Prepaid financial items, rel.p. Pro rata adjustment for interest B/S Current asset Prepaid
income
1525 Prepaid financial items, ABB sBU
Pro rata adjustment for interest B/S Current asset Prepaid
income
1526 Prepaid financial items, ABB othBU
income
1527 Prepaid financial items, ABB Int.Pro
othBU
rata adjustment for interest B/S Current asset Prepaid
income
sBU,
rataothPG
adjustment for interest B/S Current asset Prepaid
income
sBU,
ratasPG
income
1541 Accrued income (excl. financialPro
items),
rata3rd
adjustment
p. for rent B/S Current asset Prepaid
receivable from tenants, etc. expenses/accrued
income
items),
ratarel.p.
adjustment for rent B/S Current asset Prepaid
income
items),
rataABB
adjustment
sBU for rent B/S Current asset Prepaid
income
items),
rataABB
adjustment
othBU for rent B/S Current asset Prepaid
income
1547 Accrued income (excl. fin. items),
ProInt.,
rataothBU
adjustment for rent B/S Current asset Prepaid
income
ProIntrata
sBUadjustment
othPG for rent B/S Current asset Prepaid
income
ProIntrata
sBUadjustment
sPG for rent B/S Current asset Prepaid
income
1551 Accrued revenues, 3rd p. Revenues from service and B/S Current asset Contract Assets
product sales which are
1553 Accrued revenues rel.p. Revenues from service and B/S Current asset Contract Assets
1555 Accrued revenues ABB, sBU Revenues from service and B/S Current asset Contract Assets
1556 Accrued revenues, ABB othBU Revenues from service and B/S Current asset Contract Assets
1557 Accrued revenues Int. othBU Revenues from service and B/S Current asset Contract Assets
1558 Accrued revenues Int. sBU othPG Revenues from service and B/S Current asset Contract Assets
1559 Accrued revenues Int. sBU, sPG Revenues from service and B/S Current asset Contract Assets
1561 Accrued financial items, 3rd p. Pro rata adjustment for interest B/S Current asset Prepaid
income earned not yet received expenses/accrued
income
1563 Accrued financial items, rel.p. Pro rata adjustment for interest B/S Current asset Prepaid
income
1565 Accrued financial items, ABB sBU
income
Page 1 of 1 2018-02-05
1566 Accrued financial items, ABB othBU

income
1567 Accrued financial items, Internal,
ProothBU
income
1568 Accrued financial items, ABB Int.
ProsBU,
rataothPG
income
1569 Accrued financial items, ABB Int.
ProsBU,sPG
income
1571 Embedded derivative asset - current,
Embedded 3rd p.derivative asset - B/S Current asset Other current assets
current, third parties
1572 Embedded derivative asset current,Embedded
rel.p. derivative asset B/S Current asset Other current assets
current, related parties
Embedded ABB sBU
derivative asset - B/S Current liability Other liabilities -
current, ABB Group, same BU current
1575 Derivative asset - current, ABB Derivative
sBU asset - current, ABB B/S Current liability Other liabilities -
Group, same BU current
othBU asset - current, ABB B/S Current liability Other liabilities -
Group, other BU current
Embedded ABB othBU
derivative asset - B/S Current liability Other liabilities -
current, ABB Group, other BU current
Int.othBU asset - current, ABB B/S Current liability Other liabilities -
Group, internal other BU current
1584 Embedded derivative asset - non Embedded
current, ABB
derivative
sBU asset - B/S Current liability Other liabilities -
non current, ABB Group, same current
1585 BU
Derivative asset - non-current, ABB
Derivative
sBU asset - non-current, B/S Current liability Other liabilities -
ABB Group, same BU current
1586 Derivative asset - non-current, ABB
Derivative
othBUasset - non-current, B/S Current liability Other liabilities -
ABB Group, other BU current
1587 Embedded derivative asset - non current, ABB
Embedded othBUasset -
derivative B/S Current liability Other liabilities -
non current, ABB Group, other current
1588 BU Int.othBU
Derivative asset - non-current, ABB
Derivative asset - non-current, B/S Current liability Other liabilities -
ABB Group, internal other BU current
1589 Current deriv.ass.-inter.rate swaps,
Current
3rd/rel.p.
derivative assets from B/S Current asset Other current assets
interest rate swap contracts
1590 Curr deriv ass.-int rate ctracts oth
Current
than inter.
derivative
rate swaps,
assets 3rd/rel.p.
from B/S Current asset Other current assets
interest rate related derivative
1592 Curr deriv ass.-cross currency intCurrent
rate swaps,
derivative
3rd/rep.p
assets from B/S Current asset Other current assets
cross currency interest rate
1594 Current deriv.ass-cash-settled option,
Cash-settled
3rd/rel.p.
call option is an B/S Current asset Other current assets
option to receive an amount of
1595 Curr deriv ass.-equity contract oth
Current
th cash-setld
derivativecall
assets
opt, 3rd/rep.p
from B/S Current asset Other current assets
other derivatives whose
1597 Curr deriv ass-FX fwds, inc.FX swaps,
CurrentFXspots,
derivative3rd/rel.p
assets from B/S Current asset Other current assets
the contract stated as below:
1598 Curr deriv ass-FX derivatives, other
Otherthancurrent
FX forwards,
FX derivative
FX swapsB/S and FX spot,
Current
3rd/rel.p.
asset Other current assets
assets not covered by CoA
1600 Current deriv.ass-Commodity contracts,
Current derivative
3rd/rel.p. assets from B/S Current asset Other current assets
commodity contract - A contract
1611 Advances to suppliers/contractors,Progress
3rd p.or down payments B/S Current asset Inventories, net
made for goods and services
1613 Advances to suppliers/contractors,Progress
rel.p. or down payments B/S Current asset Inventories, net
made for goods and services
1615 Advances to suppliers/contractors,SeeABB 1611sBU B/S Current asset Inventories, net
Note - Progress and down
1616 Advances to suppliers/contractors,SeeABB 1611othBU B/S Current asset Inventories, net
1618 Advances to suppliers/contractors,SeeABB 1611Int.othBU B/S Current asset Inventories, net
1619 Advances to suppliers/contractors,SeeABB,1611Int.sBU, othPG B/S Current asset Inventories, net
1620 Advances to suppliers/contractors,SeeABB,1611Int.sPG B/S Current asset Inventories, net
1710 Material Including material in transit: raw B/S Current asset Inventories, net
and auxiliary material,
1719 Valuation adjustments of material Valuation adjustments of B/S Current asset Inventories, net
material
1720 Work in process All products/contracts in B/S Current asset Inventories, net
progress either in engineering
1729 Valuation adjustments of work in Valuation
progressadjustments of work in B/S Current asset Inventories, net
progress
1730 Goods of own manufacture (stored Finished
items)products for sale. B/S Current asset Inventories, net
Page 1 of 1 2018-02-05
1739 Valuation adjustments of goodsValuation

of own manufacture
adjustments of goods B/S Current asset Inventories, net
of own manufacture
1740 Standard goods for resale Including standard goods for B/S Current asset Inventories, net
resale in transit.
1749 Valuation adjustments of standard
Valuation
goods adjustments
for resale of B/S Current asset Inventories, net
standard goods for resale
1760 3rd p. advances consumed rel. Includes
to WIP (UN2720)
all the advances B/S Current asset Inventories, net
consumed related to "Work in
1785 Deferred software costs, ABB same
This account
BU is used for B/S Current asset Inventories, net
software business only. It
1786 Deferred software costs, ABB other
This BU
account is used for B/S Current asset Inventories, net
1787 Deferred software costs, Int. other
ThisBUaccount is used for B/S Current asset Inventories, net
1788 Deferred software costs, Int.sBU,
ThisothPG
1789 Deferred software costs, Int. sBU,
This sPG
1950 Other assets - current Please report here "other assets B/S Current asset Other current assets
- current" that do not meet the
1970 Asset held for sale Assets held for sale. Booking of B/S Current asset Assets held for sale
this account only with the and in discontinued
approval by GF-FCR. operations
2110 Land - gross carrying value Land at gross carrying value B/S Non current asset Property, plant and
(including site improvement equitpment, net
2115 costs)
Land - accumulated depreciation/impairment
Accumulated depreciation, B/S Non current asset Property, plant and
aggregated with accumulated equitpment, net
2120 impairment
Buildings - gross carrying valueBuildings at losses
gross carrying B/S Non current asset Property, plant and
value. Includes leasehold equitpment, net
2125 improvements.
Buildings - accumulated depreciaton
Accumulated
/ impairment depreciation, B/S Non current asset Property, plant and
2130 impairment
Ancillary constructions - gross carrying
Ancillaryvalue losses
constructions (roads, B/S Non current asset Property, plant and
car parking, rail tracks, mains equitpment, net
2135 and
Ancillary constr.-accum.depreciation similar) atdepreciation,
/ impairment
Accumulated gross carrying B/S Non current asset Property, plant and
2140 Machinery and equipment - gross impairment
Machinery
carryingand losses
value equipment - B/S Non current asset Property, plant and
gross carrying value. equitpment, net
2145 Machinery and equip.-accum.depr. This / position
Accumulated
impairment includes:
depreciation, B/S Non current asset Property, plant and
2170 Construction in progress impairment
Includes all losses
capitalizable costs B/S Non current asset Property, plant and
related to construction of new equitpment, net
2171 buildings,impairment
Construction in progress - Accumulated
Construction machinery
in progressand -
losses B/S Non current asset Property, plant and
Accumulated impairment losses equitpment, net
2172 Advance payment related to purchase
Advance ofpayment
PPE, 3rdrelatedp to B/S Non current asset Property, plant and
purchase of property, plant and equitpment, net
2174 equipment,
Advance payment related to purchase
Advance 3rd rel.
ofpayment
PPE, p related
p to B/S Non current asset Property, plant and
purchase of PPE, rel. p equitpment, net
2211 Long-term loans granted, 3rd p.Long-term loans granted, third B/S Non current asset Other non-current
parties. Short-term position is to assets
2213 be recorded
Long-term loans granted, rel.p.Long-term on CoA
loans 1481.
granted, B/S Non current asset Other non-current
related parties. Short-term assets
2215 Long-term loans granted, ABB sBU position
Long-term is to be recorded
loans granted, ABBon B/S Non current asset Other non-current
Group, same BU. Short-term assets
2217 position
Long-term loans granted, ABB othBU
Group, other BU. Short-term assets
2218 position
Long-term loans granted, ABB Int.othBU
Group, internal other BU. Short- assets
2220 Restricted cash - non current term positionor
Investments is cash
to bedeposits
recorded B/S Non current asset Other non-current
over 12 months in the name of assets
2225 ABB which are
Available for sale securities, non-current
nvestments restricted
in equity for
securities B/S Non current asset Other non-current
(e.g. shares) of up to 19% and assets
2227 where
Held -to-maturity securities, non-current ABB is notdebt
Held-to-maturity ablesecurities
to B/S Non current asset Other non-current
more than 12 months, that a assets
2231 Shares and participations, 3rd p.reporting
Shares
(at cost)andunitparticipations
has the ability in and B/S Non current asset Other non-current
associated companies of up to assets
2233 19% and reported
Shares and participations, rel.p.Participations
(at equity) at cost.
between 20 This
and B/S Non current asset Investments in equity
50% in which ABB has method companies
2235 “significant
ABB sBU influence”
Shares and participations, ABB Represents are
ABB’s participation B/S Non current asset Other non-current
of more than 50% of a company assets
or participation in a company of
Page 1 of 1 2018-02-05
2236 Shares and participations, ABB Represents

ABB othBU ABB’s participation B/S Non current asset Other non-current
of more than 50% of a company assets
2237 or
Investments in projects with ABB participation
Investments
equity in a company
particip.(at
in projects with of B/S
equity) Non current asset Investments in equity
ABB equity participation and method companies
2240 Other equity-type placements accounted for according
Other equity-type to the B/S
placements Non current asset Other non-current
assets
2251 Shares of parent companies, 3rd Note:
p. Excluding papers bought B/S Non current asset Other non-current
for placement of liquidity (see assets
2253 account
Shares of parent companies, rel.p. 1160). papers bought B/S
Note: Excluding Non current asset Investments in equity
for placement of liquidity (see method companies
2255 Shares of parent companies, ABB account
excl.
sBU 1160).
shares of ABB AB and ABB B/S Non current asset Other non-current
AG; Note: Excluding papers assets
2256 Shares of parent companies, ABB bought
excl.
othBU for placement
shares of ABB ABofand liquidity
ABB B/S Non current asset Other non-current
AG; Note: Excluding papers assets
2271 bought3rd
Financing receivables, finance lease,
Financing for p.
placement offinance
receivables, liquidity B/S Non current asset Other non-current
lease, third parties assets
2273 Financing receivables, finance lease,
Financingrel.p.receivables, finance B/S Non current asset Other non-current
lease, related parties assets
2291 Other long-term deposits, 3rd p.incl. non marketable securities, B/S Non current asset Other non-current
pledged securities, compulsory assets
2293 governmental
Other long-term deposits, rel.p.incl. non marketable debentures, etc. B/S
securities, Non current asset Other non-current
pledged securities, compulsory assets
2310 governmental
Technology based intangible- gross carrying
Technology debentures,
value
based intangibles etc. B/S Non current asset Other intangible
mainly arising from business assets, net
2315 Tech. based intangibles - accum. combination:
Accumulated
amortizationamortization,
/ impairment B/S Non current asset Other intangible
aggregated with accumulated assets, net
2320 Goodwil - gross carrying value impairment
Goodwill arising losses from business B/S Non current asset Goodwill
combinations.
2325 Goodwill - impairment / write-down
Goodwill is not amortized. B/S Non current asset Goodwill
Goodwill is tested for
2330 Capitalized foundatn, share emission
Note: Refer
+ pre-opsto thecosts
strict- rules
grossincarrying
B/S valueNon current asset Other intangible
connection with capitalization of assets, net
2335 intangibles
Capitalized foundatn, share emission
Accumulated foramortization,
+ pre-ops ABBcostsreporting.
- acc amortization/imp.
B/S Non current asset Other intangible
2340 impairment
value Refer losses
Capitalized R+D projects - cost Note: to the strict rules in B/S Non current asset Other intangible
connection with capitalization of assets, net
2345 Capital.R+D projects-accum.depr. intangibles
Capitalized
/ write-downfor
R+D ABB reporting.
projects - B/S Non current asset Other intangible
accumulated depreciation / assets, net
2350 write-down
Internal use capitalized softwareCapitalized
- gross carrying
costs forvaluesoftware B/S Non current asset Other intangible
for internal use assets, net
2355 Internal use capitalized softwareAccumulated
- accumulated amortization,
depreciation/ImpairmentB/S Non current asset Other intangible
2356 impairment
For sale capitalized software - gross
Capitalized
carrying losses
costs
valuefor software B/S Non current asset Other intangible
for sale assets, net
2357 For sale capitalized software - accumulated
Accumulateddepreciation/Impairment
amortization, B/S Non current asset Other intangible
2360 Contract based intangible - grossimpairment
Contract
caryingbased losses
value intangibles, B/S Non current asset Other intangible
normally arising from business assets, net
2365 combination,
Contract based intangible - accum.
Accumulated
amortization include:
amortization,
/ impairment B/S Non current asset Other intangible
2370 impairment
Marketing related intangibles - gross
Marketing
carrying losses
relatedvalue intangibles, B/S Non current asset Other intangible
2372 combinations,
Marketing related intangibles - accum.
Accumulated include:
amortization/impairment
2376 impairment
Customer related intangibles - Customer
gross carrying losses
related value
intangibles, B/S Non current asset Other intangible
2378 combinations,
Customer related intangibles - accum.
Accumulated include:
Amortization/impairment
2390 impairment
Other intangible assets - gross Other
carrying value losses
intangible assets that are B/S Non current asset Other intangible
not covered by CoAs 2310 - assets, net
2395 2378,
Other intangible assets - accumulated whether
Accumulated acquired as part B/S
amortization/Impairment
amortization, Non current asset Other intangible
impairment losses
Page 1 of 1 2018-02-05
2401 Overfunded pension plans Overfunded pension plans B/S Non current asset Prepaid pension and
other employee
benefits
2411 Other employee rel.benefits non-current
Other employee related benefits B/S Non current asset Prepaid pension and
non-current other employee
benefits
2480 Cost to Obtain Incremental costs incurred to B/S Non current asset Other non-current
obtain a contract (i.e. costs that assets
2490 Cost to Fulfill ABB
Certainwould notofhave
types incurred if
contract B/S Non current asset Other non-current
fulfillment costs not addressed assets
2500 Other assets - non-current by other standards
Including compulsory (e.g.
deposits B/S Non current asset Other non-current
for securing payments (account assets
2589 NOT
Non curr.deriv.ass.-Inter.rate swaps, in the name
Non current
3rd/rel.p. of of
portion ABB) which
1589 B/S Non current asset Other non-current
assets
2590 Non curr. deriv. assets-int. rate contracts
Non current
othr
portion
than int.
of 1590
rate swaps,
B/S3rd/rel.p.Non current asset Other non-current
assets
2592 Non curr. deriv. assets- cross currency
Non current
int. rate
portion
swaps,
of 1592
3rd/rel.p. B/S Non current asset Other non-current
assets
2594 Non curr deriv.ass-cash-settledNon
option,
current
3rd/rel.p.
portion of 1594 B/S Non current asset Other non-current
(GGEQU only) assets
2595 Non curr deriv ass.- equity contracts
Non current
othr th.portion
cash-settl.
of 1595
call optns,
B/S3rd/rel.p.Non current asset Other non-current
assets
2597 Non current derivative assets-FX
Non
forwards,
current including
portion ofFX
1597
swaps, FX
B/Sspot, 3rd/rel.p.
Non current asset Other non-current
assets
2598 Non current deriv.assets- FX deriv.s,
Non current
other than
portion
FX of
forwards,
1598 FX B/S
swaps andNon
FX current
spot, 3rd/rel.p.
asset Other non-current
assets
2600 Non curr.deriv.ass.-Commodity Non
contr.,
current
3rd/rel.p.
portion of 1600 B/S Non current asset Other non-current
assets
2612 Embedded derivative asset - non-current,
Embedded3rd derivative
p. asset - B/S Non current asset Other non-current
non-current, third parties assets
2613 Embedded derivative asset - non-current,
Embeddedrel.p. derivative asset - B/S Non current asset Other non-current
non-current, related parties assets
2721 Deferred tax assets, non-currentDeferred
on receivables
tax assets, non- B/S Non current asset Deferred taxes - non-
current, on receivables current assets
2722 Deferred tax assets, non-currentDeferred
on inventories
tax assets, non-current B/S Non current asset Deferred taxes - non-
on inventories current assets
2741 Def. tax ass., non-current, on S&P and investments
Deferred tax assets, non- B/S Non current asset Deferred taxes - non-
current, on S&P and current assets
2743 DTA non-current, on other assetsinvestments
DTA non-current, on other B/S Non current asset Deferred taxes - non-
assets current assets
2744 Def. tax ass., non-curr. on pension
Def.and
tax other
ass., non-curr.
employeeon benefits (UN7600-UN7620)
B/S Non current asset Deferred taxes - non-
pension and other employee current assets
2746 benefits
Def. tax ass., non-current, on PPE (UN7600-UN7620)
Def. tax ass., non-current, on B/S Non current asset Deferred taxes - non-
property, plant and equipment current assets
2747 Def.tax assets, non-currrent, onDef.tax
prepaidassets,
pension non-currrent,
and other emp.
on B/S
Benefits. (UN4720-UN4730)
Non current asset Deferred taxes - non-
prepaid pension and other emp. current assets
2749 Benefits.
DTA non-current, on other liabilities (UN4720-UN4730)
DTA non-current, on other B/S Non current asset Deferred taxes - non-
liabilities current assets
2750 Valuation allowance on net deferred
Valuation
tax assets,
allowancenon-current
on net B/S Non current asset Deferred taxes - non-
deferred tax assets, non-current current assets
2751 Def. tax ass., non-current, on goodwill
Def. tax ass., non-current, on B/S Non current asset Deferred taxes - non-
goodwill current assets
2752 DTA non-current, on prov and accrued
DTA non-current,
liab on provisons B/S Non current asset Deferred taxes - non-
and accrued liabilities current assets
2753 Deferred tax asset, non-current,Deferred
on unused tax tax
asset,
losses
non-current,
subject to B/S
an expiration
Nonperiod
current asset Deferred taxes - non-
on unused tax losses subject to current assets
2754 an expiration
Def. tax asset, non current, on unused
Def. taxtax
asset, period
credits
nonsubject
current,toon
an expiration
B/S period
Non current asset Deferred taxes - non-
unused tax credits subject to an current assets
2755 expiration
Deferred tax asset, non-current,Deferred
on unused period
tax tax
asset,
losses
non-current,
not expiring
on unused tax losses not current assets
2756 Deferred tax asset, non-current,expiring
Deferred
on unused tax tax
asset,
credits
non-current,
not expiring
on unused tax credits not current assets
expiring
Page 1 of 1 2018-02-05
3110 Trade payables, 3rd p. Trade payables, third parties B/S Current liability Accounts payable,
trade
3130 Trade payables, rel.p. Trade payables, related parties B/S Current liability Accounts payable,
trade
3150 Trade payables, ABB sBU Trade payables, ABB Group, B/S Current liability Accounts payable,
same BU trade
3156 Trade payables, ABB othBU Trade payables, ABB Group B/S Current liability Accounts payable,
other BU trade
3158 Trade payables, Internal, othBUTrade payables, Internal, other B/S Current liability Accounts payable,
BU trade
3159 Trade payables, ABB, Int.sBU, othPG
Trade payables, ABB group, B/S Current liability Accounts payable,
Internal, same BU, other PG trade
3160 Trade payables, ABB, Int.sPG Trade payables, ABB group, B/S Current liability Accounts payable,
Internal, same PG trade
3171 Billings in excess of sales, 3rd party
Billings in excess of sales, third B/S Current liability Contract Liabilities
party
3173 Billings in excess of sales, rel.p.Billings in excess of sales, B/S Current liability Contract Liabilities
related parties
3175 Billings in excess of sales, ABBBillings
sBU in excess of sales, ABB B/S Current liability Contract Liabilities
Group, same BU
othBU in excess of sales, ABB B/S Current liability Contract Liabilities
Group, other BU
3178 Billings in excess of sales, Int.othBU
Billings in excess of sales, B/S Current liability Contract Liabilities
Internal other BU
3179 Billings in excess of sales, Int.sBU,
Billings
othPG
in excess of sales, B/S Current liability Contract Liabilities
Internal same BU, other PG
Billings
sPGin excess of sales, B/S Current liability Contract Liabilities
Internal same BU, same PG
3181 Deferred software revenues, 3rd Trade
p. related invoice (not PoC) B/S Current liability Contract Liabilities
issued for unearned software
3183 Deferred software revenues, rel.p.Trade related invoice (not PoC) B/S Current liability Contract Liabilities
3185 Deferred software revenues, ABB Tradesamerelated
BU invoice (not PoC) B/S Current liability Contract Liabilities
3186 Deferred software revenues, ABB Tradeother
related
3187 Deferred software revenues, Int.Trade
otherrelated
sBU,related
other PG invoice (not PoC) B/S Current liability Contract Liabilities
sBU,related
sPG invoice (not PoC) B/S Current liability Contract Liabilities
3191 Invoices to come, trade, 3rd p. Accruals for goods received B/S Current liability Accounts payable,
with outstanding invoices. trade
3193 Invoices to come, trade, rel.p. Accruals for goods received B/S Current liability Accounts payable,
with outstanding invoices. trade
3195 Invoices to come, trade, ABB sBU Accruals for goods received B/S Current liability Accounts payable,
with outstanding invoices and trade
3196 Invoices to come, trade, ABB othBUbooking
Accrualsof fordebit
goodsnotifications
received by B/S Current liability Accounts payable,
3197 booking
Invoices to come, trade, ABB Int.sBU,
Accruals of
fordebit
otherPGgoodsnotifications
3198 Invoices to come, trade, Internal,booking
othBU of
Accruals fordebit
goodsnotifications
3199 bookingsPG
Accruals of
fordebit
goodsnotifications
3200 Dividend payable, 3rd party booking ofpayable
Dividend debit notifications
to by B/S Current liability Other liabilities -
shareholders based on current
3201 Dividend payable, rel.party shareholder
Dividend payable resolution
to B/S Current liability Other liabilities -
3202 Dividend payable, ABB sBU shareholder
3203 Dividend payable, ABB othBU shareholder
3205 Payables rel.to new capital issue shareholder
TheABB sBU resolution
payables will be created B/S Current liability Other liabilities -
once there is an appropriate current
3209 Payables rel.to new capital issue,shareholder
The ABBpayables
othBU approval.
will be created B/S Current liability Other liabilities -
once there is an appropriate current
3210 Income taxes due, 3rd p. shareholder
Refers to income approval.
taxes B/S Current liability Other liabilities -
(including capital gain taxes) current
due to third parties only. Note
Page 1 of 1 2018-02-05
3213 Capital, property and similar taxesCapital,

due property and similar B/S Current liability Other liabilities -
taxes due current
3214 Value added, sales, service andValue similar
added,
taxessales,
due service and B/S Current liability Other liabilities -
similar taxes due current
3215 Tax consolidation effect - net (income
Referstaxes)
to the income taxes due B/S Current liability Other liabilities -
from/due to between ABB units current
3221 Invoices to come, non-trade, 3rd in countries
Accruals
p. for with tax
non-trade B/S Current liability Other liabilities -
goods/services received with current
3223 Invoices to come, non-trade, rel.p.outstanding
Accruals for invoices
non-trade(excluding B/S Current liability Other liabilities -
3225 Invoices to come, non-trade, ABB outstanding
sBU for invoices
Accruals non-trade(excluding B/S Current liability Other liabilities -
3226 Invoices to come, non-trade, ABB outstanding
othBUfor invoices
Accruals non-trade(excluding B/S Current liability Other liabilities -
3228 outstanding
Invoices to come, non-trade, Internal,
Accruals for invoices
othBU non-trade(excluding B/S Current liability Other liabilities -
3230 Employee rel.liabilities outstanding
Salaries, invoices
wages, (excluding B/S
bonuses, Current liability Other liabilities -
income taxes, social security current
3240 Other non-trade creditors, 3rd p.payable, accruals for
e. g. contributions andvacation,
service B/S Current liability Other liabilities -
charges due, downpayments current
3250 Other non-trade creditors, rel.p.e.notg.related to orders,
contributions andguarantee
3260 Other non-trade creditors; ABB not sBU
e. g.related to orders,
3266 Other non-trade creditors; ABB not e. g.related
othBU to orders,
3267 Other non-trade creditors; ABB,not Other related
Int.sBU, to orders,
non-trade
othPG guarantee
creditors; ABB B/S Current liability Other liabilities -
group, Internal, same BU, other current
3268 PG
Other non-trade creditors; Internal,
e. g.othBU
contributions and service B/S Current liability Other liabilities -
3269 Other non-trade creditors; ABB,not Other related
Int.same to orders,
non-trade
PG guarantee
creditors; ABB B/S Current liability Other liabilities -
group, Internal, same PG current
3270 Uncertain tax positions (incomeUncertain
taxes andtax related
positions
penalties)
(income
current
B/S Current liability Other liabilities -
taxes and related penalties) current
3271 Tax Contingencies (Other taxesTax current
andContingencies
related penalties)
(Other
current
taxes B/S Current liability Other liabilities -
and related penalties) current current
tax - interest)
tax positions
current (income B/S Current liability Other liabilities -
tax related interest) current current
3274 Tax Contingencies (Other taxesTax related
Contingencies
interest) current
(Other taxes B/S Current liability Other liabilities -
related interest) current current
3275 Liabilities held for sale Booking in this acount should B/S Current liability Liabilities held for sale
be aproved by GF-FCR
3280 Other current liabilities, 3rd p. Other current liabilities, third B/S Current liability Other liabilities -
parties current
3281 Other current liabilities, rel.p. Other current liabilities, related B/S Current liability Other liabilities -
parties current
3284 Fin. lease liab., LT, falling due within
Obligations
1y, 3rdfrom
p. finance lease B/S Current liability Short-term
accounting. borrowings and
current maturities of
long term debt
3285 Fin. lease liab., LT, falling due within
Obligations
1y, rel from
p. finance lease B/S Current liability Short-term
accounting. borrowings and
long term debt
3310 Advances from customers, 3rd Open
p. for booking advances B/S Current liability Contract Liabilities
from customers according to
3330 Advances from customers, rel.p.
Open for booking advances B/S Current liability Contract Liabilities
3340 Consumed advances from customers,
Consumed3rd p.
advances are B/S Current liability Contract Liabilities
reported in a local level.
3341 Consumed advances from customers,
Consumedrel.p.advances are B/S Current liability Contract Liabilities
reported in a local level.
3350 Advances from customers, ABBOpensBU for booking advances B/S Current liability Contract Liabilities
3356 Advances from customers, ABBOpenothBU
for booking advances B/S Current liability Contract Liabilities
Page 1 of 1 2018-02-05
3358 Advances from customers, ABBOpen Int. othBU

for booking advances B/S Current liability Contract Liabilities
3359 Advances from customers, ABB,AdvancesInt.sBU, othPG
from customers, ABB B/S Current liability Contract Liabilities
Group, Internal, same BU, other
3360 Advances from customers, ABB,AdvancesInt.sPG from customers, ABB B/S Current liability Contract Liabilities
Group, Internal, same PG
3390 Underfunded other post-retirement Underfunded
plans current other post- B/S Current liability Other liabilities -
retirement plans current current
3395 Other employee-rel.benefits, current
Other employee-related B/S Current liability Other liabilities -
benefits, current current
3410 Provisions for loss orders - current
Provisions for loss orders are B/S Current liability Other provisions -
recorded when the current current
3420 estimate
Provisions for warranties - current
costs to be of incurred
total contract
in the future B/S Current liability Provision for
because of non performance warranties
3421 according
Provisions for contractual penalties
Provisions to
forwarranty
- current estimable terms
and B/S Current liability Other provisions -
probable future costs caused by current
3430 Provisions for work due - current ABB non-fulfillment
Provisions for work due of are B/S Current liability Other provisions -
provisions for outstanding current
3440 contractual
Provisions for restructuring - current
Only the followingwork/services
types ofto be B/S Current liability Other provisions -
provisions (due less than year) current
3442 are
Provision for restructuring related
Only tothe
be following
employee reported in this–of
expenses
types line:
current B/S Current liability Other provisions -
provisions (due less than a current
3445 year) are tofor
Provisions for litigations - current
Provisions belitigation,
reported in this B/S Current liability Other provisions -
threatened litigation and other current
3447 Decomissioning, restoration and claims
Provisions
similarand inquiries,
liabilities
for related
decommissioning
(ARO) to B/S
- current Current liability Other provisions -
costs are intended to cover current
3449 Environmental provisions-current costs (due in less
Environmental than a year)
provisions relate B/S Current liability Other provisions -
to amounts provided for current
3480 performance
Provi. for technical reserves, insurance
This provision ofislegally
companies very obligated
- current
specific to B/S Current liability Other provisions -
GGINL. No other units are current
3485 Provisions rel.to asbestos permitted
Provisionstorelatedrecordtoany items on B/S
asbestos Current liability Other provisions -
current
3490 Other provisions, current Provisions which are not B/S Current liability Other provisions -
considered to be included in current
3492 one
Thisp.of
Customer rebates obligations, 3rd the other
account categories
is used in
to record B/S Current liability Other liabilities -
customer rebate obligations. If a current
3503 customer
Customer rebate obligations, rel.p
This accountreceives
is useda rebate
3505 customer
Customer rebate obligations, ABB
ThissBU receives
account is useda rebate
3506 customer
Customer rebate obligations, ABB
ThisothBU receives
3507 customer
Customer rebate obligations, Int.othBU
This receives
3508 customer
Customer rebate obligations, ABB,
This receives
Int.sBU,othPG
3509 customer
Customer rebate obligations, ABB,
This Int.sPGreceives
3511 Unpaid expenses, 3rd p. customer
pro receives a wages
rata adjustment: rebate and B/S Current liability Other liabilities -
salaries; bonuses; rent and current
3513 Unpaid expenses, rel.p. lease
pro rataexpenses; licence
adjustment: wages and B/S Current liability Other liabilities -
3515 Unpaid expenses, ABB sBU lease pro rataexpenses; licence
3516 Unpaid expenses, ABB othBU lease
3517 Unpaid expenses, Int.othBU lease
3518 Unpaid expenses, ABB, Int.sBU,lease
pro
othPG expenses;
rata licence
3519 Unpaid expenses, ABB, Int.sPGlease
3521 Unpaid interest , 3rd p. lease
Pro expenses;
rata licence
adjustment; interest on B/S Current liability Other liabilities -
borrowings, mortgages etc. current
Page 1 of 1 2018-02-05
3523 Unpaid interest , rel.p. Pro rata adjustment; interest on B/S Current liability Other liabilities -
3525 Unpaid interest, ABB sBU Pro rata adjustment; interest on B/S Current liability Other liabilities -
3526 Unpaid interest, ABB othBU pro rata adjustment; interest on B/S Current liability Other liabilities -
3527 Unpaid interest, Int.othBU See 3526 B/S Current liability Other liabilities -
current
3528 Unpaid interest, ABB Int. sBU, othPG
See 3526 B/S Current liability Other liabilities -
current
3529 Unpaid interest, ABB Int. sBU, SPG
See 3526 B/S Current liability Other liabilities -
current
3531 Right of Return Liability, 3rd p. This account is used to record B/S Current liability Other liabilities -
right of return. If a customer has current
3533 the right
Right of Return Liability, rel.p This of return
account andtothe
is used record B/S Current liability Other liabilities -
3535 Right of Return Liability, ABB sBUthe right
This of return
account andtothe
3536 the
Thisright
Right of Return Liability, ABB othBU of return
account andtothe
3537 the
Thisright
Right of Return Liability, Int.othBU of return
account andtothe
3548 Interest received in advance, ABB the right
proInt. of return
ratasBU, othPGand the
adjustment B/S Current liability Other liabilities -
current
3549 Interest received in advance, ABB
proInt.
ratasBU,
adjustment
sPG B/S Current liability Other liabilities -
current
3551 Payments received in advance,pro 3rdrata
p. adjustment: rent from B/S Current liability Other liabilities -
tenants; commissions; licence, current
3553 Payments received in advance,etc.;
pro
rel.p.Note:
rata Does not rent
adjustment: include
from B/S Current liability Other liabilities -
3555 Payments received in advance,etc.;
pro
ABB Note:
rata
sBU Does not rent
adjustment: include
3556 Payments received in advance,proetc.;
ABB Note:
rata
othBU Does not rent
adjustment: include
3557 Payments received in advance,proetc.; Note:
Int.sBU
rata Does not rent
adjustment: include
3558 Payments received in advance,proetc.;
ABB Note:
rata Does not rent
Int.adjustment:
sBU, othPG include
3559 Payments received in advance,proetc.; Note:
Int.sBU,
rata Does not rent
adjustment:
sPG include
3561 etc.;
Interest received in advance, 3rd Note:
prop.rata Does not include
adjustment B/S Current liability Other liabilities -
current
3563 Interest received in advance, rel.p.
pro rata adjustment B/S Current liability Other liabilities -
current
prosU
rata adjustment B/S Current liability Other liabilities -
current
proothBU
rata adjustment B/S Current liability Other liabilities -
current
3567 Interest received in advance, Int.othBU
pro rata adjustment B/S Current liability Other liabilities -
current
3572 Embedded derivative liabilities -Embedded
current, 3rdderivative
p. liabilities - B/S Current liability Other liabilities -
current, third parties current
3574 Embedded derivative liabilities current,
Embedded rel.p.
derivative liabilities B/S Current liability Other liabilities -
current, related parties current
3575 Derivative liability - current, ABBDerivative
sBU liability - current, ABB B/S Current liability Other liabilities -
Group Same BU current
3576 Derivative liability - current, ABBDerivative
othBU liability - current, ABB B/S Current liability Other liabilities -
Group Other BU current
3577 Derivative liability - current, Int.othBU
Derivative liability - current, B/S Current liability Other liabilities -
Internal Other BU current
3581 Embedded derivative liabilities -Embedded
current, ABBderivative
sBU liabilities - B/S Current liability Other liabilities -
current, ABB Group, same BU current
Page 1 of 1 2018-02-05
3582 Embedded deriv.liabilities - current,

Embedded
ABB othBU derivative liabilities - B/S Current liability Other liabilities -
current, ABB Group, other BU current
3589 Curr.deriv.liab.-Interest rate swaps,
Current
3rd/rel.p.
derivative liabilities from B/S Current liability Other liabilities -
interest rate swap contracts current
3590 Curr deriv liab-int. rate contract which
oth th provides
Current for liabilities
intderivative
rate swaps, one3rd/rel.p
partyfrom B/S Current liability Other liabilities -
interest rate related derivative current
3592 contracts
Curr. Deriv. liabilities - cross currency otherswaps,
Currentintderivative
rate than interest
liabilties
3rd/rep.p
cross currency interest rate current
3594 swaps
Curr.deriv.liab.- equity contrct oth
Current contract
th cash-settl which
derivative
call provides
liabilities
optns, 3rd/rel.p.
other derivatives whose current
3597 changes
Current derivative liabilities-FX Current
forwards, are drivenliabilities
derivative
including by equity
FX swaps, from
FXB/S
spot, 3rd/rel.p.
Current liability Other liabilities -
the contract stated as below: current
3598 1) FX forward,
Current derivative liab.-FX derivatives,
Other current a contract
other than
FX derivative to buy FX
FX forwards, B/Sswaps and
Current
FX spot,
liability
3rd/rel.p. Other liabilities -
liabilities not covered by CoA current
3600 3597 3rd/rel.p.
Curr.deriv.liab.-Commodity contracts,
Current derivative liabilities from B/S Current liability Other liabilities -
commodity contract - A contract current
3601 toorpay
ST borrow.with matur.of 90 daysShort-term or receive
less, 3rd p. an amount
borrowings with of B/S Current liability Short-term
maturities of 90 days or less, borrowings and
third party. Includes bank current maturities of
current accounts (overdrafts at long term debt
closing date only).
3603 ST borrow.with matur.of 90 daysShort-term
or less, rel.p.
borrowings with B/S Current liability Short-term
maturities of 90 days or less, borrowings and
related party. Includes bank current maturities of
current accounts (overdrafts at long term debt
closing date only).
3605 Bonds and similar placements, Bonds,short-termdebentures, convertible B/S Current liability Short-term
bonds; notes, commercial borrowings and
papers, private placements, etc. current maturities of
long term debt
3607 Bonds, similar placements, LT, falling
Bonds,due
debentures,
within 1y convertible B/S Current liability Short-term
bonds; notes, commercial borrowings and
papers, private placements, etc. current maturities of
long term debt
3611 Borrowings, short-term, 3rd party
Borrowings, short-term, third B/S Current liability Short-term
party borrowings and
long term debt
3613 Borrowings, short-term, rel.partyBorrowings, short-term, related B/S Current liability Short-term
party borrowings and
long term debt
3615 Borrowings, short-term, ABB sBU
Borrowings, short-term, ABB B/S Current liability Short-term
Group same BU borrowings and
long term debt
3617 Borrowings, short-term, ABB othBU
Borrowings, short-term, ABB B/S Current liability Short-term
Group Other BU borrowings and
long term debt
3618 Borrowings, short-term, Int.othBU
Borrowings, short-term, Internal B/S Current liability Short-term
Other BU borrowings and
long term debt
3621 Liabilities to credit institutions/banks,
Borrowings
3rd p. from banks and B/S Current liability Short-term
other credit institutions due in borrowings and
less than a year. current maturities of
long term debt
3623 Liabilities to credit institutions,/banks
Borrowings
rel.p. from bank and other B/S Current liability Short-term
credit institutions due in less borrowings and
than a year. current maturities of
long term debt
Page 1 of 1 2018-02-05
3626 Borrowings, LT falling due within

Borrowings,
1 year , ABB
long-term
sBU falling B/S Current liability Short-term
due within one year , ABB borrowings and
Group Same BU current maturities of
long term debt
3628 Borrow., LT falling due within 1 year,
Borrowings,
ABB othBU
long-term falling B/S Current liability Short-term
due within one year, ABB Group borrowings and
Other BU current maturities of
long term debt
3630 Borrow., LT falling due within 1 year,
Borrowings,
Int.othBU
due within one year, Internal borrowings and
Other BU current maturities of
long term debt
Borrowings,
one year, 3rd
long-term
p. falling B/S Current liability Short-term
due within one year, third party borrowings and
long term debt
Borrowings,
one year, rel.p.
due within one year, related borrowings and
party current maturities of
long term debt
3641 Finance lease liabilities, long-term,
Obligations
3rd p. from finance lease B/S Non current liability Long-term debt
accounting.
3643 Finance lease liabilities, long-term,
Obligations
rel.p. from finance lease B/S Non current liability Long-term debt
accounting.
3651 Borrowings, long-term, 3rd partyBorrowings, long-term, third B/S Non current liability Long-term debt
party
3652 Borrowings, long-term, rel.partyBorrowings, long-term, related B/S Non current liability Long-term debt
party
3653 Borrowings, long-term, ABB othBU Borrowings, long-term, ABB B/S Non current liability Long-term debt
Group Other BU
3654 Borrowings, long-term, ABB sBU Borrowings, long-term, ABB B/S Non current liability Long-term debt
Group Same BU
3655 Borrowings, long-term Int.othBUBorrowings, long-term Internal B/S Non current liability Long-term debt
Other BU
3658 Bonds and similar placements, Bonds,
long-term debentures, convertible B/S Non current liability Long-term debt
bonds; notes, commercial
3680 Embedded deriv.liability - non current,
Embedded 3rd p.derivative liability - B/S Non current liability Other liabilities - non-
non current, third party current
3681 Embedded deriv.liability - non current,
Embedded rel.p.derivative liability - B/S Non current liability Other liabilities - non-
non current, related parties current
3682 Embedded deriv.liabilities - nonEmbedded
current, ABB derivative
sBU liabilities - B/S Current liability Other liabilities -
non current, ABB Group, same current
3683 Embedded deriv.liabilities - nonBU Embedded
curr., ABB othBU
derivative liabilities - B/S Current liability Other liabilities -
non current, ABB Group, other current
3686 Derivative liability - non current,BU
Derivative
ABB sBU liability - non current, B/S Current liability Other liabilities -
ABB Group Same BU current
3687 Derivative liability - non current,Derivative
ABB othBU liability - non current, B/S Current liability Other liabilities -
ABB Group Other BU current
3688 Derivative liability - non current,Derivative
Int.othBU liability - non current, B/S Current liability Other liabilities -
Internal Other BU current
3689 Non curr.deriv.liab.-Int.rate swaps,
Non3rd/rel.p.
current portion of 3589 B/S Non current liability Other liabilities - non-
current
3690 Non curr.deriv. liab.-int. rate contracts
Non current
oth thportion
int. rateofswaps,
3590 3rd/rel.p.
B/S Non current liability Other liabilities - non-
current
3692 Non curr.deriv. liab.- cross currency
Non current
int. rate portion
swaps,of3rd/rel.p.
3592 B/S Non current liability Other liabilities - non-
current
3695 Non curr deriv liab.- equity contrct
Nonoth
current
th cash-settl
portion call
of 3595
optns, 3rd/rel.p.
current
3697 Non curr deriv liab-FX forwards,Non
including
currentFX
portion
swaps,of FX
3597
spot, 3rd/rel.p.
current
3698 Non curr deriv.liab.-Other FX deriv.s,
Non current
other than
portion
FX of
forwards,
3598 FX B/S
swaps andNon
FX current
spot, 3rd/rel.p.
liability Other liabilities - non-
current
3700 Non curr.deriv.liab.-Commodity Non
contr.current
3rd/rel.p.
portion of 3600 B/S Non current liability Other liabilities - non-
current
3721 Deferred tax liability, non-current
Deferred
on receivables
tax liability, non- B/S Non current liability Deferred taxes - non-
current, on receivables current liabilities
Deferred
on inventories
tax liability, non- B/S Non current liability Deferred taxes - non-
current on inventories current liabilities
Page 1 of 1 2018-02-05
3741 Def. tax liab., non-curr., on S&PDeferred

and investments
tax liabilities, non- B/S Non current liability Deferred taxes - non-
current, on S&P and current liabilities
3743 DTL non-current, on other assets investments
DTL non-current, on other B/S Non current liability Deferred taxes - non-
assets current liabilities
3744 Def.tax liab., non-curr.on pensionDeferred
liab.andtax sim.
liabilities, non- B/S Non current liability Deferred taxes - non-
current, on pension liabilities current liabilities
3745 Def.tax liab., non-curr., on PP&E and
Def.taxsimilar
liab., non-curr., on B/S Non current liability Deferred taxes - non-
property, plant and equipment current liabilities
3746 Def. tax liab., non-curr., on undistrib.earnings
Deferred tax liabilities, non- B/S Non current liability Deferred taxes - non-
current, on undistributed current liabilities
3747 earningsliab., non-curr., on
Def.tax liab., non-curr., on goodwill
Def.tax B/S Non current liability Deferred taxes - non-
goodwill current liabilities
3749 DTL non-current, on other liabilities
DTL non-current, on other B/S Non current liability Deferred taxes - non-
liabilities current liabilities
3750 Def.tax liab., non-curr., on prepaid
Def.tax
pension
liab.,andnon-curr.,
other employee
on benefits
B/S Non current liability Deferred taxes - non-
prepaid pension and other current liabilities
3751 employee
DTL non-current, on prov and accured
DTL liabbenefitson
non-current, (UN4722
prov and- B/S Non current liability Deferred taxes - non-
accured liab current liabilities
taxes andtax related
positions
penalties)
(income non-current
taxes and related penalties) current
3753 Tax Contingencies (Other taxesnon-current
Tax
andContingencies
related penalties) (Other
non-current
taxes B/S Non current liability Other liabilities - non-
and related penalties) non- current
3754 Uncertain tax positions (incomecurrent
Uncertain
tax related taxinterest)
positions non-current
(income B/S Non current liability Other liabilities - non-
tax related interest) non-current current
3755 Tax Contingencies (Other taxesTax related
Contingencies
interest) non-current
(Other taxes B/S Non current liability Other liabilities - non-
related interest) non-current current
3760 Deferred income - non-current This account is mainly used for B/S Non current liability Other liabilities - non-
cash received for services not current
3771 Other non-current liabilities, 3rdyet
p. perfomed
Other non-current (onlyliabilities,
non-current B/S Non current liability Other liabilities - non-
third parties current
3800 Provisions for contractual penalties
Provisions
- non current
for estimable and B/S Non current liability Other liabilities - non-
probable future costs caused by current
3802 Provisions for restructuring - nonABB
Only non-fulfillment
current
the following types of of B/S Non current liability Other liabilities - non-
provisions (due more than year) current
3803 areemployee
Provision for restructuring related
Only tothe
be following
reported
expenses in this–of
types line:
non-current
provisions (due more than one current
3804 year) are to
Provisions for litigations - non current
Provisions forbelitigation,
reported in this B/S Non current liability Other liabilities - non-
threatened litigation and other current
3806 Decomissioning, restoration and claims
Provisions
similar and inquiries,
liabilities
for related
decommissioning
(ARO) - non to current
costs are intended to cover current
3810 costs
Environmental provisions- non current (due in more
Environmental than arelate
provisions year) B/S Non current liability Other liabilities - non-
to amounts provided for current
3812 Other provisions - non-current performance
Provisions which of legally
are not obligated B/S Non current liability Other liabilities - non-
considered to be included in current
3820 one
Note:ofRegular
Accruals for termination pays, non-current the other categories
accrual in
according B/S Non current liability Pension and other
to legal or statutory employee benefits
3880 requirements.
Underfunded pension plans non-current
Underfunded pension Extraordinary
plans B/S Non current liability Pension and other
non-current employee benefits
3885 Underfunded other post-retirement Underfunded
plans non-current
other post- B/S Non current liability Pension and other
retirement plans non-current employee benefits
3890 Other employee benefit plans, non-current
Other employee benefit plans, B/S Non current liability Pension and other
non-current employee benefits
3891 Underfunded Pension plans current Underfunded
(ACS715-30) Pension plans B/S Current liability Other liabilities -
current (ACS715-30) current
3910 Issued share capital Legal entities report here the B/S Equity Stockholders' equity
par (or nominal) value of issued
3914 Additional Paid in Capital 2 (share premium)
Additional paid in capital or B/S Equity Stockholders' equity
share premium represent
3915 Additional Paid in Capital 1 (ABBHO,
This code GGESP, is to GGEQU,
be used by USTBCXB/S and USBEC
Equity
only) Stockholders' equity
ABBHO, GGESP, GGEQU,
3916 Treasury shares This code is to be used by B/S Equity Stockholders' equity
ABBHO.
3920 Restricted reserves legal and statutory reserves: B/S Equity Stockholders' equity
surplus from stock emissions
3930 Free reserves and retained earnings
not distributed profit or B/S Equity Stockholders' equity
accumulated losses of previous
Page 1 of 1 2018-02-05
3940 Net income Net income B/S Equity Stockholders' equity

3951 Translation diff. in other comprehensive
Translation
income
differences in other B/S Equity Stockholders' equity
comprehensive income
3952 Unrealized gains/losses on secur.avail.for
Unrealized sale,
gains/losses
before taxon B/S Equity Stockholders' equity
securities available for sale,
3954 OCI from cash flow hedge accounting,
OCI from before
cash tax
flow hedge B/S Equity Stockholders' equity
accounting, before tax
3955 Unrecognized prior service costs,Unrecognized
before tax prior service B/S Equity Stockholders' equity
costs relating to pensios, before
3956 Unrecognized acturial gains and Unrecognized
losses, before acturial
tax gains and B/S Equity Stockholders' equity
losses relating to pensions,
3957 Unrecognized transition costs, before
Unrecognized
tax transition costs B/S Equity Stockholders' equity
relating to pensions, before tax
3959 Other accumulated comprehensive Otherincome,
accumulated
before tax B/S Equity Stockholders' equity
comprehensive income, before
3962 Non-controlling interest in Common
Non-controlling
and Preferred interest
stockin B/S Equity Stockholders' equity
Common and Preferred stock -
3963 Non-controlling interest in Additional
Non-controlling
Paid in Capital
interest
2 in B/S Equity Stockholders' equity
additional paid in capital 2 (CoA
3964 Non-controlling interest in Restricted
Non-controlling
and Retained interest
earnings
in B/S Equity Stockholders' equity
Restricted and Retained
3966 Non-controlling interest in Net income
Non-controlling interest in Net B/S Equity Stockholders' equity
income - reporting in this
3968 Non-controlling interest in AOCINon-controlling interest in B/S Equity Stockholders' equity
Accumulated other
3972 Def. Tax rel. unrealized gains/losses
Deferred
on secur.avail.for
tax related to sale B/S Equity Stockholders' equity
unrealized gains/losses on
3974 Def. Tax rel. OCI from Cash flowDeferred
hedge accounting
tax related to OCI from B/S Equity Stockholders' equity
Cash flow hedge accounting
3975 Def. Tax rel. Unrecognized priorDef.
service
Tax rel.
costsUnrecognized
(CoA 3955) prior B/S Equity Stockholders' equity
service costs relating to
3976 Def. Tax rel. Unrecognized actuarial
Def. Tax
gains
rel.and
Unrecognized
losses (CoA 3956)B/S Equity Stockholders' equity
actuarial gains and losses
3977 Def. Tax rel. Unrecognized transition
Def. Tax
costs
rel.(CoA
Unrecognized
3957) B/S Equity Stockholders' equity
transition costs relating to
3979 Def. Tax rel. Other accumulatedDeferred
comprehensive
tax relatedincome
to other B/S Equity Stockholders' equity
accumulated comprehensive
4110 Material from stock for manufacturing
consumption by production of P&L Allocation through Allocation through
raw material and components cost object cost object
4170 from
goodsstock
Standard goods from stock for resale sold in period P&L Allocation through Allocation through
cost object cost object
4210 Supplies for factory jobs external deliveries/services for P&L Allocation through Allocation through
made-to-order products and cost object cost object
4220 installations
Supplies for installations/plantsgoods (incl.on
delivered sub-
site; P&L Allocation through Allocation through
external deliveries/services for cost object cost object
4310 made-to-order
Auxiliary material for manufacturing
material used for products
products: and P&L Allocation through Allocation through
material for preserving, cost object cost object
4350 Tools and moulds cleaning, impregnating
if not capitalized and notand P&L Allocation through Allocation through
assignable to a single order cost object cost object
4400 Expenses for energy Electricity; liquid and solid fuel P&L Allocation through Allocation through
(gas, oil, coal, wood, etc.); water cost object cost object
4500 Trade discounts/bonuses from suppliers
if not directly deducted from the P&L Allocation through Allocation through
specific material expense cost object cost object
4600 Wages and Salaries accounts;
Expenses Note:
for own Cash discounts
employees P&L Allocation through Allocation through
(personnel on payroll of the cost object cost object
4710 Supplementary personnel expenses company,
according for
compulsoryexpenses
to local law and for union P&L Allocation through Allocation through
agreements; extra payments cost object cost object
4720 Supplementary personnel expenses for: vacations,
all fringes and public
non compulsory holidays
contributions in P&L Allocation through Allocation through
kind; voluntary social cost object cost object
4730 Pension costs services/charges,
Company contributions etc.; extra
to P&L Allocation through Allocation through
company pension plan incl. cost object cost object
5111 Licence fees, 3rd p. extraordinary
Expenses funding
for rights to of
usepension P&L Allocation through Allocation through
technical know-how, patents cost object cost object
5115 Licence fees. ABB and similarfor
Expenses as:rights
licence fees,
to use P&L Allocation through Allocation through
technical know-how, patents cost object cost object
5120 and
Rent and leasing expenses for offices, similar
plantas:
real estate andlicence
otherfees, P&L Allocation through Allocation through
premises; Note: Excluding cost object cost object
5130 expenses
Rent and leasing expenses of equipment
For example, for finance
- non-order
machines, leases
related
EDP P&L Allocation through Allocation through
systems, movables. cost object cost object
5132 Rent and leasing of vehicles RentRental ofand
equipment
leasing related to a
of vehicles P&L Allocation through Allocation through
such as: cost object cost object
5140 Fees for external consultants This account is used to record P&L Allocation through Allocation through
expenses incurred for external cost object cost object
consultants such as lawyers,
Page 1 of 1 2018-02-05
5145 Audit fees This account is used to record P&L Allocation through Allocation through
expenses incurred for cost object cost object
5150 Expenses for external personnel,professional
External
non-order services
employees provided P&L
related contracted Allocation through Allocation through
with agencies for administration, cost object cost object
non-order related R&D and
5155 Expenses for external personnel,other
Externaloperational
order related
employees works not
contracted P&L Allocation through Allocation through
with agencies to execute cost object cost object
5160 Expenses for personnel services specific customer
e.g. expenses orders.
for personnel P&L Allocation through Allocation through
procurement, personnel cost object cost object
5170 training,
Servicesseminars,
Expenses for infrastructure services courses
for the operational P&L Allocation through Allocation through
infrastructure which are cost object cost object
5175 subcontracted
Expenses for IT related infrastructure
Services for IT to
services external
infrastructure P&L Allocation through Allocation through
which are subcontracted to cost object cost object
5180 Exp.for shared service agr.and external
This suppliers.
oth. ABB-Int.serv.
account is used For
toexample,
record P&L Allocation through Allocation through
expenses billed by other ABB cost object cost object
5190 Other service rel.expenses consolidated
expenses for legal entitiesbank
commercial for P&L Allocation through Allocation through
transactions and guarantees *); cost object cost object
5210 Postage and networks charges
Postage,for debt collection,
courier, delivery P&L Allocation through Allocation through
services, electronic carriers, cost object cost object
5215 Telecommunication lease
Includesof network
landline,connection
mobile, P&L Allocation through Allocation through
conferencing services cost object cost object
5220 Travel accommodation and transportation,
Non-order relatednon-order related P&L Allocation through Allocation through
accommodation and cost object cost object
5222 transportation
Other travel and entertainment Daily
expenses,
allowances; expenses
non-order meals; only.
related P&L Allocation through Allocation through
mileage allowances; travel cost object cost object
5225 agencyrelated
Travel accommodation and transportation,
Order fees;order
expenses
relatedfor
accommodation P&L Allocation through Allocation through
and transportation expenses cost object cost object
5227 only.
Other travel and entertainment Daily Includes
expensesallowances; expenses
, order meals;for
related P&L Allocation through Allocation through
mileage allowances; travel cost object cost object
5230 Advertising and marketing agency
printing fees; expenses
(advertising for
only); P&L Allocation through Allocation through
advertisements, films; cost object cost object
5290 Other expenses for communicationfairs/exhibitions;
E.g. all printing relatedtechnical P&L Allocation through Allocation through
expenses excluding those for cost object cost object
5310 ABB Int.management fees advertising
Division/BUpurposes,
management for e.g.
fees P&L SG & A expenses ABB Group internal
charged from CHAMS fees
5320 ABB Trademark/tradename fee Expenses for the right to use P&L SG & A expenses ABB Group internal
the ABB trademark/tradename fees
5325 Headquarter support service feesaccording
Headquarter
(ABBZH) to agreement
support services P&L SG & A expenses ABB Group internal
from ABBZH to Country Holding fees
5327 Global IS Strategy Services companies.
Global IS StrategyFees toSerivces
cover fee P&L SG & A expenses ABB Group internal
from CHGPL which is part of the fees
5329 GBS Fees WCP
Includesimplementation
GBS operational cost.fees P&L Allocation through Allocation through
and GBS implementation fees cost object cost object
5330 Country management fees charged from
Expenses the GBS hubsfees P&L
for management SG & A expenses General &
within a country, e.g. allocations administrative
of country holding company to expenses
5331 ABB Information Systems Licence its
Theoperating
and
GroupUser companies.
Fees and User
License Note: P&L Allocation through Allocation through
Package deals with mandatory cost object cost object
5332 applications
Global IS services/corporate network
This account
(CHGPL)like Abacus,
is used to record P&L Allocation through Allocation through
charges from CHGPL to the cost object cost object
5333 Direct charges for ext. softwarecountries
This
licenses based
account
(CHGPL) on the
is used to number
record P&L Allocation through Allocation through
charges from CHGPL relating to cost object cost object
5334 User based charges external
This software
account licenses
is used (e.g.
to record P&L Allocation through Allocation through
charges from CHGPL related to cost object cost object
5335 a portfolio
Global RUN IS Infrastructure Services
This of applications
account is used to record P&L Allocation through Allocation through
charges from CHGPL regarding cost object cost object
5336 globally delivered,
SCM-Service Fee from CoE Comprises the totalconsumption
of CoE- P&L Cost of sales Costs of goods sold
Direct sourcing and Supply
5337 SCM-Service Fee from GBS This is the Service Fee charged P&L Cost of sales Costs of goods sold
by SCM GBS Hubs
5338 SCM-Service Fee from TMC Represents the Service Fee P&L Cost of sales Costs of goods sold
charged by Transportation
5340 Contributions to ABB corp. R+DCost sharing arrangement for P&L Allocation through Allocation through
the ABB corporate research and cost object cost object
development program
Page 1 of 1 2018-02-05
5350 Expenses for R+D purchased/shared

Research and development P&L Allocation through Allocation through
projects subcontracted to ABB cost object cost object
5360 ABB MIP Charge out cost research laboratories,
Cost related to charge other
out MIP P&L SG & A expenses ABB MIP Charge-
out and costs
5361 ABB ESAP Charge out cost Cost related to charge out P&L SG & A expenses ABB ESAP Charge-
ESAP out and costs
5362 ABB LTIP charge-out costs Cost related to charge out of P&L SG & A expenses ABB LTIP Charge-out
LTIP (long term incentive plan) and costs
5410 Packaging Cost of packaging includes: P&L Allocation through Allocation through
i) Disposable / expandable cost object cost object
5421 Air freight packaging
Air freight for (e.g. corrugated,
deliveries to P&L Allocation through Allocation through
customers. Includes: Domestic cost object cost object
5422 and loads)
Sea freight (full or partial container
Sea international
freight delivery transports
to customer.via P&L Allocation through Allocation through
Includes: transport via container cost object cost object
5423 Overland transportation (truck and vessel
Overland or barge
train) deliveriesof goods,
to which P&L Allocation through Allocation through
customers. Includes: domestic cost object cost object
5424 Express, courier and parcel and cross-border
Domestic conveyance P&L
or international Allocation through Allocation through
time/day definite deliveries, cost object cost object
5425 express
Special transport, any mode (heavy-lift
Special and deliveries,
transport parcel to
out ofdeliveries
size) P&L Allocation through Allocation through
customers. Includes: cost object cost object
5430 Project rel.insurance premiumsAll andcostriskrelated
transport coverage
insurance,to transport of
also known P&L Allocation through Allocation through
as marine/air cargo, including cost object cost object
5440 Sales commission expenses, ABB business
SalesGroup interruption;
(excludingexpenses,
commissions projectfees)P&L
AEAIM SG & A expenses Sales expenses
ABB Group (excluding AEAIM
5441 Sales commission expenses, ABB GroupAEAIM
Inlcudes - AEAIM only
representative P&L SG & A expenses Sales expenses
fees in accordance with GD/LC-
5443 Sales commission third/related Includes:
parties P&L SG & A expenses Sales expenses
Signed intermediary
5450 Warehousing (outsourced external Costwarehouse activities)and
related to handling P&L Allocation through Allocation through
storage of materials in cost object cost object
5460 Other order rel.commissions/fees EXTERNAL
This accountwarehouses,
is used to record P&L Allocation through Allocation through
the cost of fees paid to 3rd cost object cost object
5490 Project/Order related finance fees parties and including
Bid/performance bonds another
and P&L Allocation through Allocation through
other surety bonds; fees cost object cost object
5491 Project/Order related specific sitepayable
Project
expenses / on site.
order Taxesofrental
- related
rental (other
equipments
of P&L Allocation through Allocation through
equipment. Expenses related to cost object cost object
5492 accommodation
Other special siteshould
Other project/order related expenses costs bethat are P&L Allocation through Allocation through
not covered in the other CoAs. cost object cost object
5510 Premiums for property, liab.andPremiums
similar insurances
for property, liability P&L Allocation through Allocation through
and similar insurances cost object cost object
5520 (including
Contrib. and donations to charitable
incl. membershipall taxes,
institut. surcharges,
fees and P&L Allocation through Allocation through
contributions to associations, cost object cost object
5530 chambers,
Repairs and maintenance for premises
Repairs anduniversities,
equipment
maintenance etc.for P&L Allocation through Allocation through
premises and equipment cost object cost object
5540 Cost taxes Cost taxes consist of other P&L Allocation through Allocation through
taxes excluded from the cost object cost object
5550 Office supplies definition
Office of income,
material and non capital and P&L Allocation through Allocation through
capitalized office equipment cost object cost object
5590 Miscellaneous expenses Miscellaneous expenses P&L Allocation through Allocation through
(including subscription of cost object cost object
5611 Formation of provisions for lossperiodicals,
Formation
orders ofnewspapers,
provisions for etc)
loss P&L Cost of sales Change in provisions
orders for loss orders
5613 Reversal/release of provisions for Reversal
loss ordersof provisions for loss P&L Cost of sales Change in provisions
orders due to changes in for loss orders
5621 estimates
Formation and
Formation of provisions for warranties includes release
of provisions for P&L Cost of sales Costs of goods sold
warranties
5623 Reversal/release of provisions for Changes
warranties to old provision, either P&L Cost of sales Costs of goods sold
increase or reversal due to
5625 Formation of provisions for penalties
Provisions for penalties , i.e. P&L Allocation through Allocation through
provisions covering estimable cost object cost object
5627 Reversal/release of provisions for and
Reversalprobable
penalties of 5625futureduecosts
to the P&L Allocation through Allocation through
changes in estimate or release cost object cost object
5631 ofdue
unused amounts
Formation of provisions for workFormation of work due P&L Cost of sales Costs of goods sold
provisions for outstanding
5633 Reversal of provisions for work Reversal
due of work due provisions P&L Cost of sales Costs of goods sold
for outstanding contractual
5640 Adjustments to inventory for E&O Adjustments
and LCM to inventory for P&L Cost of sales Costs of goods sold
excess and obselescence
Page 1 of 1 2018-02-05
5681 Formation of allowance for bad Formation

debts of allowance for bad P&L SG & A expenses Sales expenses
debts
5683 Reversal of allowance for bad debts
Reversal of allowance for bad P&L SG & A expenses Sales expenses
debts
5691 Formation of other provisions The following types of P&L Allocation through Allocation through
provisions are recorded as other cost object cost object
5693 provisions:
Reversal/release of other provisions
Changes to other provision, P&L Allocation through Allocation through
either increase or reverersal cost object cost object
5710 Amortization of intangible aseetsdue to change
Amortization
rel.to business in combinations
expenseestimate
of of the P&L Allocation through Allocation through
intangible assets like cost object cost object
5715 Amortization of intangible assets"technology",
Amortization trade-marks
not rel.to business
of intangible etc. if P&L
combinations Allocation through Allocation through
assets not related to business cost object cost object
5717 combinations.
Write-downs/imp. of intangible ass.
Write-downs/impairments of P&L Other income / Other income /
intangible assets expense net expense net
5720 Losses from restructurings costs associated with P&L Other income / Other income /
redimensioning of an activity; expense net expense net
5721 see in
Loss from disposal of Construction
Loss specific
from section
progress
disposalsoldofin
toARG
3rd.p P&L Other income / Other income /
Construction in progress sold to expense net expense net
5722 3rd.p
Lossinfromprogress
disposalsoldofto rel.p P&L Other income / Other income /
5723 rel.p
Lossinfromprogress
disposalsoldofto ABB P&L Other income / Other income /
5725 Loss from disposal of intangiblesABBsoldfrom
Loss to 3rd.p
disposal of P&L Other income / Other income /
intangibles sold to 3rd.p expense net expense net
5726 Loss from disposal of intangiblesLoss
soldfrom
to rel.p
intangibles sold to rel.p expense net expense net
5727 Loss from disposal of intangiblesLoss
soldfrom
to ABB
intangibles sold to ABB expense net expense net
5731 Loss from disposal pf mach.&equip.
Loss fromsold disposal
to 3rd. P pf P&L Other income / Other income /
mach.&equip. sold to 3rd. P expense net expense net
to rel.p pf P&L Other income / Other income /
mach.&equip. sold to rel.p expense net expense net
to ABB Grouppf P&L Other income / Other income /
mach.&equip. sold to ABB expense net expense net
5737 Write-downs/imp.of mach. & equip.Group
e.g. scrapping
without sellingof machinery and P&L Other income / Other income /
equipment expense net expense net
5740 Utilization of warranty provisionNote: Utilization of warranty P&L Cost of sales Costs of goods sold
provision can either be taken
5750 Utilization of penalty provision Note: utilization penalty P&L Allocation through Allocation through
provision can either be taken cost object cost object
5751 Specific and unusual charges todirectly
Includes: to the
other cost of penalty
sale provision P&L Cost of sales Other cost of sales
• impairment charges of
5790 Losses from uncollectible accounts
less any recoveries of bad debts P&L SG & A expenses Sales expenses
written off.
5795 Other non-recurring income/expense
Cash losses; write down of P&L Other income / Other income /
loans to employees, etc.; expense net expense net
5799 Changes of accounting principles damages
Reporting on
net of taxes property
of this in excess
is subject to P&L Changes in acctg. pri Changes in acctg. pri
the explicit prior approval by nc. net of taxes nc. net of taxes
5911 Financial depreciation of land GF-FC.
(negative valuation P&L Allocation through Allocation through
adjustments) Note: If the case, cost object cost object
5912 in
Financial depreciation of buildings ABB reporting
Financial to be included
depreciation of P&L Allocation through Allocation through
buildings cost object cost object
5913 Financial depreciation of ancillary
Financial
constructions
ancillary constructions cost object cost object
5914 Financial depreciation of machines
Financial
and equipment
machines and equipment cost object cost object
5915 Financial depreciation of movables
Financial
and fixtures
movables and fixtures cost object cost object
5916 Financial depreciation of tools and
Financial
moulds depreciation of tools P&L Allocation through Allocation through
and moulds cost object cost object
5917 Depreciation expense of ARO AssetDepreciation of the ARO asset P&L Allocation through Allocation through
using the same method used for cost object cost object
5918 the
Accretion expense of ARO Liability relatedexpense
Accretion asset. of the ARO P&L Allocation through Allocation through
liability using a credit adjusted cost object cost object
risk free rate over the expected
Page 1 of 1 2018-02-05
6100 Non-Operational Pension Cost Non-operational pension cost P&L Non-Operational Non-Operational
includes the total net periodic Pension Cost Pension Cost
6111 Interest expense, 3rd p. benefit cost of defined
on borrowings etc.; on pension
current P&L Interest and other Interest expense
accounts; on placements and finance expense Third/rel. party
6113 Interest expense, rel.p. issued bonds/notes/commercial
on borrowings etc.; on current P&L Interest and other Interest expense
accounts; on placements and finance expense Third/rel. party
6115 Interest expense, ABB sBU issued bonds/notes/commercial
on borrowings etc.; on current P&L Interest and other Interest expense ABB
accounts; on placements and finance expense Group
6116 Interest expense, ABB othBU issued bonds/notes/commercial
on borrowings etc.; on current P&L Interest and other Interest expense ABB
6118 Interest expense, ABB Int.othBUon issued bonds/notes/commercial
borrowings etc.; on current P&L Interest and other Interest expense ABB
6119 issued bonds/notes/commercial
Notional interest allocation (internal)
Notional interest expense is P&L Interest and other Interest expense ABB
based on the Net Working finance expense Group
6120 FIN48 Interest - Income Tax Capitalinterests
FIN48 (NWC) of the lastfor
accrued month P&L Interest and other Interest expense
uncertain income tax positions finance expense Third/rel. party
6124 FIN48 Interest - Other Taxes FIN48 interests accrued for tax P&L Interest and other Interest expense
contingencies other than finance expense Third/rel. party
6130 Cost associated with transfers of income
coststax
Allreceivables
related to the transfer P&L Interest and other Cost associated with
of receivables, e.g. factoring, finance expense transfers of
including fees and interest receivables
6161 Default interest on payables, 3rd costs.
p. Also
Default includes
interest paid costs
to creditors P&L Interest and other Interest expense
finance expense Third/rel. party
6163 Default interest on payables, rel.p.
Default interest paid to creditors P&L Interest and other Interest expense
finance expense Third/rel. party
6165 Default interest on payables, ABB
Default
sBU interest paid to creditors P&L Interest and other Interest expense ABB
finance expense Group
Default
othBU interest paid to creditors P&L Interest and other Interest expense ABB
Default
Int.othBU
interest paid to creditors P&L Interest and other Interest expense ABB
6170 Interest expense on contract financing
interest net
paid for financial P&L Interest and other Interest expense
liabilities of customers finance expense Third/rel. party
6180 (especially
Interest payable on working capital itemsof in
discount connection
bills with
of exchange P&L Interest and other Interest expense
incl. Charges; on interest finance expense Third/rel. party
6210 bearing
Fin.P/L, loss fr.remeas.of FX cash,
Losses
cashonadvances
equiv+HTM from
remeasurementsecurities,incl.settl.effects,
of P&L Interest
3rd/rel.p
and other Financial prof/loss
3rd and related party FX cash finance expense (incl. FX-rate
and cash equivalents (excluding Difference)
6212 available-for-sale
Fin.P/L, loss fr.remeas.of FX cash,
Losses
cashonequiv+HTM securities
remeasurementsecurities,incl.settl.effects,ABB
of P&L Interest and other Financial prof/loss
ABB FX cash and cash finance expense (incl. FX-rate
equivalents (excluding Difference)
Fin.P/L, loss fr.remeas.of FX fin.ass.+
Lossesliab. securities
from,excl.cash
remeasurement
equiv.+HTM
of P&L
sec.,incl.Interest
settl.effect,3rd/rel.p
3rd and related party FX finance expense (incl. FX-rate
financial assets and financial Difference)
6222 liabilities,
Losses from excluding
Fin.P/L, loss fr.remeas.of FX fin.ass.+liab.,excl.cash cash and of P&L
remeasurement
equiv.+HTM sec.,incl. settl.effect,ABB
Interest and other Financial prof/loss
ABB FX financial assets and finance expense (incl. FX-rate
financial liabilities, excluding Difference)
6224 Fin.l P/L-FX - FV changes deriv.cash
Gains and
andcash
incl.settl. equivalents
effects(no
losses from
hedge and
fair value
accg)P&L Interest and other Financial prof/loss
changes of FX derivatives finance expense (incl. FX-rate
hedge financial transactions. Difference)
6226 The
Fin. P/L-Commdity - FV changes most
Gains andtransactions
losses from are
deriv.incl.settl.effects (nodone
fair value
hedgeP&L
accg) Interest and other Financial prof/loss
changes of commodity finance expense (incl. FX-rate
derivatives entered into by GTO Difference)
6228 (No
Fin P/L-Equity-FV changes deriv
Gainshedge
incl. and accounting)
settl.effects
losses from
(no hedge
fair value
accg)
P&L Interest and other Financial prof/loss
changes of cash settled options finance expense (incl. FX-rate
hedging warrant appreciation Difference)
6230 Fin. P/L-Int. Rate - FV changes rights
deriv. (WARs)
Gains (No granted
and hedge
losses from under
accg)(clean)the P&L Interest and other Financial prof/loss
fair value changes of interest finance expense (incl. FX-rate
rate derivatives (No hedge Difference)
6232 Fin. P/L-CCIRS-FV changes of accounting)
Gains
deriv.(No (NOT
andhedge
lossesaccg)
from fair value P&L Interest and other Financial prof/loss
changes of cross currency finance expense (incl. FX-rate
interest rate swaps entered into Difference)
by GTO (No hedge accounting)
Page 1 of 1 2018-02-05
6234 Financial P/L-Int.rate - FV changes

Gainsderiv.
and(FVH)
losses from fair value P&L Interest and other Financial prof/loss
changes of interest rate related finance expense (incl. FX-rate
derivatives hedging financial Difference)
6236 instruments
Fin.P/L-Int.rate - FV changes hedged
Gains and impacting
item losses
(FVH) from financial
fair value P&L Interest and other Financial prof/loss
changes of hedged item finance expense (incl. FX-rate
included in a fair value hedge Difference)
6237 Financial P/L_ CCIRS-FV changes accounting
Gains related
derivative
and losses
(FVH) to interest
changes of cross currency finance expense (incl. FX-rate
interest rate swap entered into Difference)
6238 by
Financial P/L_ CCIRS-FV changes GTO
Gains (fair
hedged
and value(FVH)
losses
item hedge
changes of hedged item finance expense (incl. FX-rate
included in a fair value hedge Difference)
6248 Fin. P/L, FV Changes on Equityaccounting
Fair
Securities
Value on -related
equitytosecurities
Listed cross P&L Interest and other Financial prof/loss
through Net Income - for Listed finance expense (incl. FX-rate
equity securities. Equity Difference)
6249 Fin. P/L, FV Changes on S&P - securities
Fair Valuewith
3rd Partieson readilysecurities P&L
- Non-Listed
equity Interest and other Financial prof/loss
through Net Income - for Shares finance expense (incl. FX-rate
& Participations (Non-Listed Difference)
6250 Other fin.gains/losses (excl. on equity
Other securities).
debt instrum.)
financial Such
gains Shares P&L
/ losses Interest and other Financial prof/loss
(excl. on debt instruments) finance expense (incl. FX-rate
Difference)
6271 Net translation loss on cash andNetmarketable
translation securities
loss on cash
(USDandaccounting)
P&L Other income / Other income /
marketable securities (USD expense net expense net
6272 accounting)
Net translation loss from operations
Net translation
(working capital)
loss from(USD accounting)
operations (working capital) expense net expense net
6273 (USD
Net translation loss on current and
Net accounting)
deferred
translation income
loss ontaxcurrent
(USD accounting)
and deferred income tax (USD expense net expense net
6311 accounting)
Loss from disposal on L&B soldLossto 3rd.p
from disposal on L&B sold P&L Other income / Other income /
to 3rd.p expense net expense net
6312 Loss from disposal on L&B soldLossto rel.
from
p disposal on L&B sold P&L Other income / Other income /
to rel. p expense net expense net
6315 Loss from disposal on L&B soldLossto ABBfrom disposal on L&B sold P&L Other income / Other income /
to ABB expense net expense net
6317 Write-downs/imp.on land and build. without sellingwrite down of P&L
e.g. extraordinary Other income / Other income /
land and buildings, if effective in expense net expense net
6321 Loss on sales of S&P and assetincome
Note:
sellouts and expenses
Participations
sold p. for pulling P&L
to 3rd comprise Other income / Other income /
investments, shares of parent expense net expense net
6322 company
Loss on sales of S+P & asset sellouts and
to own
Note: Participations
sold rel. pshares.
comprise P&L Other income / Other income /
6325 Loss on sales of S&P and assetcompany
Note:
sellouts and own
Participations
sold to ABB shares
comprise
sBU P&L Other income / Other income /
6326 company
Loss on sales of S&P and assetNote:
sellouts and own
Participations
sold to ABB shares.
comprise
othBU P&L Other income / Other income /
6328 company
Loss on sales of S&P and assetNote:
sellouts and own
sold to ABB
Participations shares.
Int.othBU P&L
comprise Other income / Other income /
6331 company 3rd
Write down of shares and participations,
Write-down and
orp.own shares. of
impairment P&L Other income / Other income /
shares and participation 3rd expense net expense net
6332 parties
Write down/impairment of S+P, Write-down (recorded
rel. parties in 2231 ,of
or impairment P&L Other income / Other income /
shares and participation rel. expense net expense net
6335 Write down/impairment of S+P, parties(recorded
Write-down
ABB in 2233, 2253)
or impairment of P&L Other income / Other income /
shares and participation ABB expense net expense net
6336 Write-down/impairment of equity Group (recorded
Write-down/impairment
method in 2235,
investments of 2236,
other P&L Other income / Other income /
equity investments i.e. expense net expense net
6341 Write down of loans granted, 3rdinvestments
Write in projects with
p. down/impairment of short P&L Other income / Other income /
term and long term loans expense net expense net
6342 Write down/impairment of loansgranted,
Write
granted, 3rd.p
rel. P(recordedofinshort
down/impairment CoA P&L Other income / Other income /
6345 granted,
Write down of loans granted, ABB, sBU rel.p (recordedofinshort
Writedown/impairment CoA P&L Other income / Other income /
6346 granted,
Write down of loans granted, ABB, ABB. sBU (recorded
Writedown/impairment
othBU of shortin P&L Other income / Other income /
6350 Loss absorption/coverage grantedgranted,
Take-over ABB. othBUfrom
of losses (recorded
other P&L Interest and dividend Profit/loss absorption
companies, excluding the income
regular profit/loss absorption
Page 1 of 1 2018-02-05
6351 Other than temporary impairmentOther

of available
than temporary
for sale securities P&L Interest and other Financial prof/loss
impairment of available-for- finance expense (incl. FX-rate
sales securities (recorded in Difference)
6360 CoA
Only 1181
Gains and losses on group Int.transfers + 2225)
pofit and loss on group P&L Other income / Other income /
internal transfers of expense net expense net
6370 assets/liabilities
Losses from discontinued operations
Account only to bein connection
used after P&L Income (loss) from Discontinued
prior approval by GF-FC discontinued operations, gross
operatiions
6380 Income from discontinued operations
Account only to be used after P&L Income (loss) from Discontinued
prior approval by GF-FC discontinued operations, gross
operatiions
6400 Cost of goods sold from contracts
Sum of project cost of projects P&L Cost of sales Costs of goods sold
that became sales in that
6420 COGS-Emb.deriv.measur. gain/loss,
Gains3rdandandlosses
rel.p.from fair value P&L Cost of sales Costs of goods sold
changes (according to the email
6421 COGS-Derecongition of emb. Deriv.
Gains3rd/rel
and losses
p. from P&L Cost of sales Costs of goods sold
derecognition of FX embedded
6422 COGS-Emb.derivatives measurementGains and gain/loss,
lossesABB from fair value P&L Cost of sales Costs of goods sold
6424 COGS-FX-FV chngs of deriv.incl. Gains
settl.and
effect,
losses
3rd/rel.p.(No
from fair value
hedgeP&L
acc) Cost of sales Costs of goods sold
changes of FX derivatives
6426 COGS-FX-FV chngs of deriv.incl. Gains
settl.and
effect,
losses
ABB.(No
from fair
hedge
value
acc)
P&L Cost of sales Costs of goods sold
6428 COGS-Cmmdity-FV chngsderivGains incl.settl.effects,
and losses 3rd/rel.p.(No
from fair value
hedge
P&L acc) Cost of sales Costs of goods sold
changes of commodity
6430 COGS-Cmmdity-FV chngsderivGains incl.settl.effects,
and lossesABB(Nofrom fairhedge
value acc)
P&L Cost of sales Costs of goods sold
changes of ABB commodity
6434 COGS- FX-Deriv.ineffectiv./excluded
Ineffectiveness
portion (CFH)and excluded P&L Cost of sales Costs of goods sold
portion from FX derivatives
6436 COGS-FX-G/l reclass.fr.OCI to Reclassification
EBIT during the yr of offsetting
gains/losses
hedged
P&Litems impact
Cost of(CFH)
sales Costs of goods sold
from OCI into EBIT to offset
6438 COGS-FX-G/l reclass.fr.OCI to Reclassification
EBIT during the yr of due
gains/losses
to forecastP&L
error(CFH) Cost of sales Costs of goods sold
from OCI into EBIT as the
6442 COGS-Commod.-Deriv. Ineffectiv./excl.portion(CFH)
Ineffectiveness and excluded P&L Cost of sales Costs of goods sold
portion of commodity derivatives
6444 COGS-Commodity-Gain/loss reclass.from
Reclassification
OCI toof EBIT
gains/losses
during year
P&Loffsetting
Cost
hedged
of sales
items impactCosts
(CFH)of goods sold
6446 COGS-Commodity-Gain/loss reclassified
Reclassification
from OCIof gains/losses
to EBIT duringP&L
the year Cost
due toof forecast
sales error (CFH)Costs of goods sold
6450 COGS, gains/losses from remeasur.of
Gain and FXlosses
payable,from invoice to come
P&Land etc,Cost
incl.settl.effects,
of sales 3rd/rel.p.
Costs of goods sold
remeasurement of 3rd and
6452 COGS, gains/losses from remeas.of
GainsFX andpayable,
Losses invoice
from to comeP&L and etc, incl.settl.effects,
Cost of sales ABB Costs of goods sold
remeasurement of ABB FX
6490 Reversal of calculated interest Credit booking of calculated P&L Cost of sales Costs of goods sold
interest (for underfinanced
6510 Over-/underabsorption Sum of cost-centers belonging P&L Cost of sales Over/under absorptio
to cost of sales n
6550 R&D-costs Sum of cost-centers belonging P&L Net non-order related Net non orderrelated
to R&D costs R&D expenses R&D expenses
6560 Sales-costs Sum of cost-centers belonging P&L SG & A expenses Sales expenses
to sales costs
6580 Administration-costs Sum of cost-centers belonging P&L SG & A expenses General &
to general- and administration administrative
costs expenses
6590 SG&A-Eq.-Deriv.ineffectiv./excluded
Ineffectiveness
portion (CFH)
and excluded P&L SG & A expenses General &
portion from cash-settled administrative
options hedging WARs (Hedge expenses
6592 accounting)
SG&A-Equity-Gain/loss reclass.from OCI to (ONLY
EBIT during year
Gain/loss reclassified from OCI offsetting
P&L hedged
SG &items
A expenses
impact (CFH)
General &
to EBIT during the year administrative
offsetting hedged items impact expenses
6594 (hedge
SG&A-Equity-Gain/loss reclassified accounting),
Reclassification
from OCI toof
EBIT cash-
gains/losses
during the P&L
year due to
SGforecast
& A expenses
error (CFH) General &
from OCI into EBIT as the administrative
forecasted transaction is no expenses
6600 longer
SG&A -FX- FV chnges deriv.incl.settl probable
Gains effects,
and offrom
losses occurring;
3rd/rel.p. fair
(Novalue
hedgeP&L
acc) Allocation through Allocation through
changes of FX derivatives cost object cost object
6602 entered
SG&A -FX- FV chnges deriv.incl.settl intolosses
and by operating
Gains effects,ABB from fairunits
(No hedge value
acc)P&L Allocation through Allocation through
changes of FX derivatives cost object cost object
6606 entered
SG&A-g/l fr remeas. of FX non-trade intolosses
by operating
Gains rec./payab,
and from units P&L
incl.settl.effects,3rd/rel.p. Allocation through Allocation through
remeasurement of 3rd and cost object cost object
6608 related
SG&A-g/l fr remeas of FX non-trade party non-trade
Gainsrec./payab.,
and losses from
incl.settl.effects,
P&L
ABB Allocation through Allocation through
remeasurement of ABB FX cost object cost object
6610 non-trade
SG&A-Emb.deriv. remeasur.gain/loss,
Gains receivables
losses fromand
3rd/rel.p.
and fair value P&L Allocation through Allocation through
changes of FX embedded cost object cost object
derivatives if the corresponding
Page 1 of 1 2018-02-05
6611 SG&A - Derecognition of emb. Deriv.

Gains 3rd/rel.p.
and losses from P&L Allocation through Allocation through
derecognition of FX embedded cost object cost object
6620 Non-order related R&D -FX- FVderivatives
Gains
changes when the
andderiv.incl.settl
losses fromrelated
fair
effects,
value3rd/rel.p.
P&L (No
Nethedge
non-order
acc) related Net non orderrelated
changes of FX derivatives R&D expenses R&D expenses
6622 Non-order related R&D -FX- FVentered
Gains
changes into
and by operating
deriv.incl.settl
losses from fair units
effects,
valueABB
P&L(No hedgeNet non-order
acc) related Net non orderrelated
changes of FX derivatives R&D expenses R&D expenses
6626 entered
Non-order related R&D-g/l fr remeas.
Gains of into
and by
FXlosses operating
non-trade units P&L
from rec./payab, incl.settl.effects,3rd/rel.p.
Net non-order related Net non orderrelated
remeasurement of 3rd and R&D expenses R&D expenses
6628 related
Non-order related R&D-g/l fr remeas
Gainsof party
and
FXlossesnon-trade
non-trade
from rec./payab., P&L
incl.settl.effects,
Net non-order
ABB related Net non orderrelated
remeasurement of ABB FX R&D expenses R&D expenses
6700 non-trade receivables
Reversal of non-controlling interest
Non-controlling part of and
net P&L Reversal of non- Reversal of non-
income in a group company not controlling interest controlling interest
6810 fully owned.
Current tax expense (income) excluding
Current tax The
taxexpenseamount
contingency of
(income) the P&L
expenses Provisions for taxes Current income tax
excluding tax contingency
6811 Current tax expense (income) due Current
to non taxrefundable
expense (income)
WHT - P&L Provisions for taxes Current income tax
non-refundable WHT on
6815 Increase in uncertain tax positions
Increase
(income in uncertain
taxes andtax related penalties)
P&L Provisions for taxes Current income tax
positions (income taxes and
6816 Decrease in uncertain tax positions
Decrease
(income in uncertain
taxes andtax related penalties)
P&L Provisions for taxes Current income tax
positions (income taxes and
6820 Property taxes Note: Actual taxes paid or P&L Allocation through Allocation through
accrued pertaining to current cost object cost object
6830 Capital taxes and similar period includes
Note: Actual penalties
taxes paid orand/or P&L Allocation through Allocation through
accrued pertaining to current cost object cost object
6850 Tax consolidation effect period includes penalties
Tax consolidation effect and/or P&L Provisions for taxes Tax consolidation
effect
6870 Taxes in equity accounted companies
Taxes in equity accounted P&L Other income / Other income /
companies expense net expense net
6890 Taxes in discontinued companies
Taxes in discontinued P&L Income (loss) from Taxes related to
companies discontinued discontinued
operatiions operations
6955 Deferred taxes on changes in temporary
Deferred taxes
differences
on changes in P&L Provisions for taxes Deffered tax
temporary differences
6960 Deferr.taxes on chngs in unused Deferred
tax losses+tax
taxes on credit
changes in P&L Provisions for taxes Deffered tax
unused tax losses and tax
6970 Deferred taxes on changes in valuation
Deferredallowance
taxes on changes in P&L Provisions for taxes Deffered tax
valuation allowance
6980 Increase in Def. Tax rel. distributable
Increase
retained
in deferred
earnings
withholding P&L Provisions for taxes Deffered tax
tax on dividends for the non-
6981 Tax on undistributed retained earings
Internal- deferred
allocationtaxes
of (interna)l P&L Provisions for taxes Deffered tax
undistributed retained earings.
6982 Decrease in Def. Tax rel. distributable
Decrease retained
of deferred
earnings P&L Provisions for taxes Deffered tax
withholding tax on dividends
6990 Def. taxes on changes in tax ratesDeferred
and tax taxes
lawson changes in P&L Provisions for taxes Deffered tax
tax rates and tax laws
7101 Sales at sales price, 3rd p. Sales invoiced or recognized P&L Revenues Sales
according to the POC-method
7103 Sales at sales price, rel.p. Sales invoiced or recognized P&L Revenues Sales
7104 Revenues - CHSCM Revenues to be reported by P&L Revenues Sales
CHSCM only.
7105 Sales at sales price, ABB othDIV Sales
(order
at rel.)
sales price, ABB P&L Revenues Sales & other
Group, other Division (order operating income
related ) (order related) ABB
group
7115 Sales at sales price, ABB sDIV, Sales
othBUat(order
salesrel.)
price, ABB P&L Revenues Sales & other
Group, same Division, other BU operating income
(order related ) (order related) ABB
group
7116 Sales at sales price, ABB, sBU,Sales
other at
PGsales
orderprice,
rel. ABB, sBU, P&L Revenues Sales & other
other PG order rel. operating income
(order related) ABB
group
7118 Sales at sales price, Internal, othDIV
Sales (order
at sales
rel.)
price, Internal, P&L Revenues Sales & other
other Division (order related ) operating income
(order related) ABB
group
7120 Sales at sales price, Internal, sDIV,
SalesothBU
at sales
(order
price,
rel.)Internal, P&L Revenues Sales & other
same Division, other BU (order operating income
related ) (order related) ABB
group
Page 1 of 1 2018-02-05
7121 Sales at sales price, ABB Int.sBU,

Sales
other
at sales
PG (order
price,rel.)
Internal, P&L Revenues Sales & other
same BU, other PG (order operating income
related) (order related) ABB
group
sPG, at
order
sales
rel.price, ABB, sBU, P&L Revenues Sales & other
sPG, order rel. operating income
(order related) ABB
group
7124 Sales at sales price, Int, sBU, sPG
Sales
order
at sales
rel. price, Int, sBU, P&L Revenues Sales & other
sPG order rel. operating income
(order related) ABB
group
7125 Revenues non-order related (charge
Revenues
out ofnon-order
G&A), ABB,
related
other DivP&L Revenues Sales & other
(charge out of G&A), ABB, other operating income
Div (non-order related)
ABB group
Revenues
out ofnon-order
G&A), ABB,
related
sDiv, other
P&LBU Revenues Sales & other
(charge out of G&A), ABB, sDiv, operating income
other BU (non-order related)
ABB group
Revenues
out ofnon-order
G&A), ABB,
related
sBU, other
P&LPG Revenues Sales & other
(charge out of G&A),ABB, sBU, operating income
other PG (non-order related)
ABB group
Revenues
out ofnon-order
G&A), Int,related
other Div P&L Revenues Sales & other
(charge out of G&A), Int, other operating income
Div (non-order related)
ABB group
Revenues
out ofnon-order
G&A), Int,related
sDiv, otherP&L
BU Revenues Sales & other
(charge out of G&A), Int, sDiv, operating income
other BU (non-order related)
ABB group
Revenues
out ofnon-order
G&A), Int,related
same BU, P&L
other PG Revenues Sales & other
(charge out of G&A), Int, same operating income
BU, other PG (non-order related)
ABB group
Revenues
out ofnon-order
G&A), ABB,
related
same BU,
P&L
same PGRevenues Sales & other
(charge out of G&A), ABB, same operating income
BU, same PG (non-order related)
ABB group
Revenues
out ofnon-order
G&A), Int,related
same BU, P&L
same PG Revenues Sales & other
(charge out of G&A), Int, same operating income
BU, same PG (non-order related)
ABB group
7140 Return of goods (if not deductedReturn
directly
of from
goodssales),
that are
3rd.not
party P&L Revenues Sales
deducted directly from ""Sales""
7141 Return of goods (not specific toReturn
an order),
of goods
rel.party
that are not P&L Revenues Sales
deducted directly from "Sales"
an order),
of goods
ABB othDIV
that are not P&L Revenues Sales & other
deducted directly from "Sales" operating income
7105. (order related) ABB
group
an order),
of goods
ABB sDIV,
that are
othBU
not P&L Revenues Sales & other
group
an order),
of goods
ABB, sBU,
that are
other
notPG P&L Revenues Sales & other
group
an order),
of goods
ABB Int.
thatothDIV
are not P&L Revenues Sales & other
group
Page 1 of 1 2018-02-05

an order),
of goods
ABB Int.
thatsDIV
group
an order),
of goods
Int, sBU,
thatother
are not
PG P&L Revenues Sales & other
group
an order),
of goods
ABB, sBU,
that are
sPGnot P&L Revenues Sales & other
group
an order),
of goods
Int, sBU,
thatsPG
group
7150 Sales commissions & sales exp.These
charge
accounts
out, ABBinclude
othDIVincome
(Sales comm/sales
P&L Revenues
exp. chargeout) Sales commissons
(sales commission) in respect to and Sales exp.
representative base and Chargeout
7151 Sales commissions & sales exp.success
These
charge fees
accountsreceived
out, ABB sDIV,from
include income
othBU (Sales
P&L comm/sales
Revenues
exp. chargeout)Sales commissons
These
charge fees
accountsreceived
out, ABB sBUfrom
include(Sales
incomecomm/sales
P&L exp.
Revenues
chargeout) Sales commissons
These
charge fees
accountsreceived
out, Internal,
includefrom
othDIV
income P&L Revenues Sales commissons
These
charge fees
accountsreceived
out, Internal,
includefrom
same
income
DIV P&L Revenues Sales commissons
7155 Rev fr sales comm. received & success
charged
Rev fees
fr sales ofreceived
out comm. fromInt.&sBU
salesreceived
exp., P&L
(non-order
Revenues
rel.) Sales commissons
charged out of sales exp., Int. and Sales exp.
sBU (non-order rel.) Chargeout
7160 Revenues-Emb.deriv. remeasur.gain/loss,
Gains and losses
3rd/rel.p.
from fair value P&L Revenues Sales
7161 Revenues - Derecognition of emb. GainsDeriv.
and3rd/rel.p.
losses from P&L Revenues Sales
derecognition of FX embedded
7162 Rev.-FX-FV changes of deriv.incl.settl.
Gains andeffect,
losses
3rd/from
rel.p.fair
(Novalue
hedgeP&L acc) Revenues Sales
7164 Rev.-FX-FV changes of deriv.incl.settl.
Gains andeffect,
losses
ABB(No
from hedge
fair value
acc)P&L Revenues Sales
7166 Reven.-FX Deriv.ineffectiv./excluded
Ineffectiveness
portion(CFH) and excluded P&L Revenues Sales
portion of FX derivatives
7168 Rev.-FX-g/l reclass.fr OCI to EBIT
Reclassification
during the yr offsetting
of gains/losses
hedgedP&L items impact
Revenues
(CFH) Sales
from OCI to EBIT to offset
7170 Revenues-FX-G/L reclass fr OCI Reclassification
to EBIT duringof the
gains/losses
yr due to forecast
P&L errorRevenues
(CFH) Sales
7174 Rev, g/l fr remeas. of FX trade receivab.,
Gains andSIE losses
of invoicing,
from incl. settl.s,
P&L 3rd/rel.p.
Revenues Sales
remeasurement of 3rd and
7176 Rev, g/l fr remeas. of FX trd. receivables,
Gains andSIE losses
of invoicing,
from incl. settl.,
P&L ABB Revenues Sales
remeasurement of ABB
7180 Cash discounts to customers, 3rd Early
p. payment discounts to P&L Revenues Sales
customers (if not deducted from
7181 Cash discounts to customers, rel.p.
Early payment discounts to P&L Revenues Sales
customers (if not deducted from
7182 Cash discounts to customers, ABB EarlyothDIV,
payment order
discounts
rel. to P&L Revenues Sales & other
customers (if not deducted from operating income
sales directly). ABB othDIV, (order related) ABB
order rel. group
7183 Cash discounts to customers, ABB
Early
sDIV,
payment
othBU,discounts
order rel.
to P&L Revenues Sales & other
sales directly), ABB sDiv, othBU (order related) ABB
order rel. group
7184 Cash discounts to customers, ABB,
EarlysBU,
payment
otherdiscounts
PG, ordertorel. P&L Revenues Sales & other
sales directly), ABB, sBU, other (order related) ABB
PG, order rel. group
Page 1 of 1 2018-02-05
7185 Cash discounts to customers, ABB

Early
Int.
payment
othDIV,discounts
order rel. to P&L Revenues Sales & other
sales directly), ABB Int. othDIV, (order related) ABB
order rel. group
7186 Cash discounts to customers, ABB Int.
Early sDIV, othBU,
payment order
discounts torel. P&L Revenues Sales & other
sales directly), ABB Int. sDIV, (order related) ABB
othBU, order related group
7187 Cash discounts to customers, Int,
Early
sBU,
payment
other PG,
discounts
order rel.
to P&L Revenues Sales & other
sales directly), Int, sBU, other (order related) ABB
PG, order rel. group
7188 Cash discounts to customers, ABB,
EarlysBU,
payment
sPG,discounts
order rel. to P&L Revenues Sales & other
sales directly), ABB, sBU, sPG, (order related) ABB
order rel. group
7189 Cash discounts to customers, Int,
Early
sBU,
payment
sPG, order
discounts
rel. to P&L Revenues Sales & other
sales directly), Int, sBU, sPG, (order related) ABB
order rel. group
7191 Bonuses to customers, 3rd p. (if not deducted from sales P&L Revenues Sales
directly): price reductions and
7193 Bonuses to customers, rel.p. (if not deducted from sales P&L Revenues Sales
directly): price reductions and
7195 Bonuses to customers, ABB othDIV,
(if notorder
deducted
rel. from sales P&L Revenues Sales & other
directly): price reductions and operating income
other rebates granted after (order related) ABB
invoicing group
7197 Bonuses to cust., ABB sDIV, othBU,
(if notorder
deducted
invoicing group
7198 Bonuses to customers, ABB, sBU,
(if not
other
deducted
PG, order
fromrel.
sales P&L Revenues Sales & other
invoicing group
7199 Bonuses to cust., ABB Int. othDIV,
(if not
order
deducted
invoicing group
7200 Bonuses to customers, ABB Int.(ifsDIV,
not deducted
othBU, order
from sales P&L Revenues Sales & other
invoicing group
7201 Bonuese to customers, Int, sBU,(ifother
not deducted
PG, orderfrom
rel. sales P&L Revenues Sales & other
invoicing group
7202 Bonuses to customers, ABB, sBU,
(if not
sPG,
deducted
order rel.
from sales P&L Revenues Sales & other
invoicing group
7203 Bonuses to customers, Int, sBU,(ifsPG,
not deducted
order rel.from sales P&L Revenues Sales & other
invoicing group
7204 Penalties-settled in cash, 3rd p.Penalties/LD's expected to be P&L Revenues Sales
settled through retention of cash
7205 Penalties-settled in cash, rel.p. Penalties/LD's expected to be P&L Revenues Sales
settled through retention of cash
7206 Penalties-settled in cash, ABB othDIV,
Penalties/LD's
order rel.
expected to be P&L Revenues Sales & other
settled through retention of cash operating income
or reduction in contract price to (order related) ABB
be reduced from revenues. ABB group
othDIV, order rel. For Penalties
Page 1 of 1 2018-02-05
7207 Penalties-Settled in cash, ABB sDIV,

Penalties/LD's
othBU, order
expected
rel. to be P&L Revenues Sales & other
be reduced from revenues, ABB group
sDiv, othBU order rel. For
7208 Penalties-Settled in cash, ABB, Penalties/LD's
sBU, other PG,expected
order rel.to be P&L Revenues Sales & other
be reduced from revenues, group
ABB, sBU, other PG, order rel.
7209 Penalties-Settled in cash, ABB, Penalties/LD's
sBU, sPG, order expected
rel. to be P&L Revenues Sales & other
be reduced from revenues, group
ABB, sBU, sPG, order rel. For
7211 Income from licences, 3rd p. License fees, royalties, lump- P&L Other income / Other income /
sum payments received for expense net expense net
7213 Income from licences, rel.p. rights granted
License to use technical
fees, royalties, lump- P&L Other income / Other income /
sum payments received for expense net expense net
7214 rights granted
Income from licences, ABB sBULicense to use technical
fees, royalties, lump- P&L Other income / Licence Income ABB
sum payments received for expense net Group
7215 Income from licences, ABB othBU rights
Licensegranted to use technical
fees, royalties, lump- P&L Other income / Licence Income ABB
sum payments received for expense net Group
7221 rights
Rent and leasing income from real granted
Offices,
estate,
plant to
p.use
3rdand technical P&L
other Revenues Real-estate rental /
premises leasing income
7223 Rent and leasing income from real
Offices,
estate,
plant
rel.p.
and other P&L Revenues Real-estate rental /
premises leasing income
Offices,
estate,
plant
ABBandothDIV,
other order rel.P&L Revenues Sales & other
premises operating income
(order related) ABB
group
Offices,
estate,
plant
ABBand
sDIV
other
othBU, order
P&Lrel. Revenues Sales & other
(order related) ABB
group
Offices,
estate,
plant
ABBand
sBU,
other
other PG, order
P&L rel. Revenues Sales & other
(order related) ABB
group
Offices,
estate,
plant
Int.othDIV,
and otherorder rel. P&L Revenues Sales & other
(order related) ABB
group
Offices,
estate,
plant
Int.sDIV,
and other
othBU, orderP&L
rel. Revenues Sales & other
(order related) ABB
group
Offices,
estate,
plant
Int,and
sBU,
other
other PG, order
(order related) ABB
group
Offices,
estate,
plant
ABB,
andsBU,
othersPG, orderP&L
(order related) ABB
group
Offices,
estate,
plant
Int,and
sBU,
other
sPG, order rel.
P&L Revenues Sales & other
(order related) ABB
group
7238 Rent and leasing income from equip.lent
Machines,out,3rd
EDP systems,
p. P&L Revenues Other operating
movables, vehicles, etc. income
7239 Rent and leasing income from equip.lent
Machines,out,rel.p.
EDP systems, P&L Revenues Other operating
movables, vehicles, etc. income
Page 1 of 1 2018-02-05
7240 Rent and leasing income from equipment

Machines, lent
EDPout,
systems,
ABB othDIV, order
movables, vehicles, etc. operating income
(order related) ABB
group
Machines, lent
EDPout,
systems,
ABB sDIV, othBU,
P&L order Revenues
rel. Sales & other
(order related) ABB
group
Machines, lent
EDPout,
systems,
ABB sBU, other
P&LPG, order
Revenues
rel. Sales & other
(order related) ABB
group
Machines, lent
EDPout,
systems,
ABB Int. othDIV,
P&L order rel.
Revenues Sales & other
(order related) ABB
group
Machines, lent
EDPout,
systems,
ABB Int. sDIV,P&L
othBU, order
Revenues
rel. Sales & other
(order related) ABB
group
Machines, lent
EDPout,
systems,
Int, sBU, otherP&L
PG, orderRevenues
rel. Sales & other
(order related) ABB
group
Machines, lent
EDPour,
systems,
ABB, sBU, sPG,
P&Lorder rel.
(order related) ABB
group
Machines, lent
EDPour,
systems,
Int, sBU, sPG,P&L
order rel. Revenues Sales & other
(order related) ABB
group
7257 Fees received for external consultancy,
Fees received
3rd p. for providing P&L Revenues Other operating
external consultancy services income
7258 like legal,
Fees received for external consultancy,
Fees tax, audit
received
rel.p. and general P&L
for providing Revenues Other operating
external consultancy services income
7261 like legal,
Income from lending out own personnel,
Own tax,sBU,
personnel
Int, audit and general
temporarily
other PG,put
order
P&L
at the disposal of others operating income
(order related) ABB
group
7262 Income from lending out own personnel,
Own personnel
3rd p. temporarily put P&L Revenues Other operating
at the disposal of others income
Own personnel
Int, sBU,
temporarily
sPG, order
putrel.P&L Revenues Sales & other
(order related) ABB
group
Own personnel
rel.p. temporarily put P&L Revenues Other operating
at the disposal of others income
Own personnel
ABB othDIV,
temporarily
orderput
rel. P&L Revenues Sales & other
(order related) ABB
group
Own personnel
ABB sDIV,
temporarily
othBU, put
orderP&L
(order related) ABB
group
Own personnel
ABB sBU,
temporarily
other PG,
putorder
(order related) ABB
group
Page 1 of 1 2018-02-05

Own personnel
ABB Int.
temporarily
othDIV, order
put rel.
(order related) ABB
group
Own personnel
ABB Int.
temporarily
sDIV, othBU,
put order
(order related) ABB
group
Own personnel
ABB, sBU,
temporarily
sPG, order
put related
(order related) ABB
group
7279 Income from services rendered,Support 3rd p. services rendered for P&L Revenues Other operating
the operational infra-structure of income
7280 other
Income from services rendered,Support rel.p.companies, e.g. EDP-for
services rendered P&L Revenues Other operating
the operational infra-structure of income
7289 other companies,
Other types of inc. of fin./support/service
Income e.g. EDP-
ofcomp, 3rdp. P&L Revenues Other operating
financial/support/service income
7290 companies
Other types of inc. of fin./support/service
Income ofcomp,otherrel.p.
than covered P&L Revenues Other operating
financial/support/service income
7298 companies
Inc. fr servic. or ctrl, fin +accg, ABB
Income fromother
othDIV, than for
non-order
services covered
control, finance and accounting, operating income
ABB Group, other Divison, non- (non-order related)
order related ABB group
7299 Inc fr servc for ctrl, fin and accg,Income
ABB sDIV,
fromothBU,
services
non-order
for rel.P&L Revenues Sales & other
ABB Group, same Division, (non-order related)
other BU, non-order related ABB group
ABB, sBU,
fromother
services
PG,for
non-order P&L
ABB Group, same BU, non- (non-order related)
ABB Int,
from
othDIV,
services
non-order
for rel. P&L Revenues Sales & other
ABB Group, Internal, other (non-order related)
Division, non-order related ABB group
ABB Int.
from
sDIV,
services
othBU,fornon-orderP&Lrel. Revenues Sales & other
ABB Group, Internal, same (non-order related)
Division, other BU, non-order ABB group
related
Int, sBU,
from
other
services
PG, non-order
for rel.
Int, sBU, other PG, non-order (non-order related)
rel. ABB group
7315 Income from services for control,
Income
finance
from
andservices
accounting,
for ABB, sBU,
P&L sPG, non-order
Revenues rel. Sales & other
ABB, sBU, sPG, non-order rel. (non-order related)
ABB group
7316 Income from services for control,
Income
finance
from
andservices
accounting,
for Int, sBU,
P&LsPG, non-order
Revenuesrel. Sales & other
Int, sBU, sPG, non-order rel. (non-order related)
ABB group
7318 Inc fr servc for HR, ABB, othDIV,
Income
non-order
from rel.
services for human P&L Revenues Sales & other
resource, ABB Group, other operating income
Division, non-order related (non-order related)
ABB group
7319 Inc fr servc for HR, ABB, sDiv, othBU,
Incomenon-order
from services
rel. for human P&L Revenues Sales & other
resource, ABB Group, same operating income
Division, other BU, non-order (non-order related)
related ABB group
Page 1 of 1 2018-02-05
7322 Inc fr servc for HR, ABB, sBU, other

IncomePG,
from
non-order
servicesrel.
for human P&L Revenues Sales & other
resource, ABB Group, same BU, operating income
other PG, non-order related (non-order related)
ABB group
7323 Inc fr servc for HR, ABB, Int, othDIV,
Incomenon-order
from services
rel. for human P&L Revenues Sales & other
resource, ABB Group, Internal, operating income
other Division, non-order related (non-order related)
ABB group
7324 Inc fr servc for HR, ABB, Int, sDIV,
Income
othBU,non-order
from servicesrel.
for human P&L Revenues Sales & other
resource, ABB Group, Internal, operating income
same Division, other BU, non- (non-order related)
7325 Income from services for humanIncome
resource,
fromInt,
services
same BU,
for human
other PG,
P&Lnon-order
Revenues
related Sales & other
resource, Int, same BU, other operating income
PG, non-order related (non-order related)
ABB group
resource,
fromABB,
services
samefor
BU,
human
sameP&L
PG, non-order
Revenues
resource, ABB, same BU, same operating income
ABB group
resource,
fromInt,
services
same BU,
for human
same PG,
P&Lnon-order
Revenues
resource, Int, same BU, same operating income
ABB group
7332 Inc fr servc for legal+tax, ABB othDIV,
Incomenonorder
from services
rel. for legal P&L Revenues Sales & other
and tax, ABB Group, other operating income
ABB group
7333 Inc fr servc for legal+tax, ABB sDiv,
Income
othBU,
fromnonorder
services rel.
for legal P&L Revenues Sales & other
and tax, ABB Group, same operating income
related ABB group
7334 Income from services for legal and
Income
tax, from
ABB Group,
servicessame
for legal
BU, other
P&LPG, non-order
Revenuesrelated Sales & other
and tax, ABB Group, same BU, operating income
ABB group
7335 Inc fr servc for legal+tax, ABB, Int,
Income
othDiv,
fromnonorder
servicesrel.
for legal P&L Revenues Sales & other
and tax, ABB Group,Internal, operating income
other Division, non-order related (non-order related)
ABB group
7336 Inc fr servc for legal+tax, ABB, Int,
Income
sDiv,from
othBU
services
nonorder
for legal
and tax, ABB Group, Internal, operating income
same Division, other BU, non- (non-order related)
Income
tax, from
Int, same
services
BU, for
other
legal
PG, non-order
P&L related
and tax, Int, same BU, other operating income
ABB group
Income
tax, from
ABB,services
same BU,forsame
legal PG,
P&L
non-order
Revenues
and tax, ABB, same BU, same operating income
ABB group
Income
tax, from
Int, same
services
BU, for
same
legal
PG, P&L
non-order Revenues
and tax, Int, same BU, same operating income
ABB group
7343 Inc from servc for sec., switchboard
Income
+ recptn,
from services
ABB, othDiv,non-order
for P&Lrel. Revenues Sales & other
security, switchboard and operating income
reception, ABB Group, other (non-order related)
Division, non-order related ABB group
Page 1 of 1 2018-02-05

Income
+ recptn,
from services
ABB, same
for Div, othBU,
P&L non-order
Revenues
rel. Sales & other
reception, ABB Group, same (non-order related)
Division, other BU, non-order ABB group
related
Income
+ recptn,
from services
ABB, same
for BU, other
P&LPG, non-order
Revenuesrel. Sales & other
reception, ABB Group, same (non-order related)
BU, other PG, non-order related ABB group
Income
+ recptn,
from services
ABB,Int for
othDiv,non-order
reception, ABB Group, Internal, (non-order related)
other Division, non-order related ABB group
Income
+ recptn,
from services
ABB, Int,forsDiv,othBU,non-order
P&L Revenues
rel. Sales & other
reception, ABB Group, Internal, (non-order related)
same Division,other BU non- ABB group
order related
7348 Income from services for security,
Income
switchboard
from services
and reception,
for Int.P&L
sBU, other
Revenues
PG, non-order rel Sales & other
reception, Int. sBU, other PG, (non-order related)
non-order rel ABB group
Income
switchboard
from services
and reception,
for ABB,
P&LsBU, sPG,
Revenues
non-order rel Sales & other
reception, ABB, sBU, sPG, non- (non-order related)
order rel ABB group
Income
switchboard
from services
and reception,
for Int.P&L
sBU, sPG,
Revenues
non-order rel Sales & other
reception, Int. sBU, sPG, non- (non-order related)
order rel ABB group
7357 Inc fr mgmt consultg + traing, ABB
Income
othD,from
non-order
management
consulting and training, ABB operating income
Group, other Division, non-order (non-order related)
related ABB group
Income
sDiv,othBU
from management
non-order rel. P&L Revenues Sales & other
Group, same Division, other BU, (non-order related)
non-order related ABB group
7359 Inc fr mgmt consultg and traing,Income
ABB, sBU,
fromother
management
PG, non-order rel.
Group, same BU, other PG, (non-order related)
Income
Int, othDiv,non-order
from management rel. P&L Revenues Sales & other
Group, Internal, other Division, (non-order related)
7362 Inc fr mgmt consultg + traing, ABB,Int,
IncomesDiv
fromothBU,
management
non-order rel.P&L Revenues Sales & other
Group, Internal same Division, (non-order related)
7363 Income from management consulting
Incomeand
from
training,
management
Int, same BU,P&L
other PG,Revenues
non-order related Sales & other
consulting and training, Int, operating income
same BU, other PG, non-order (non-order related)
related ABB group
Incomeand
from
training,
management
ABB, same BU,
P&Lsame PG,
Revenues
consulting and training, ABB, operating income
same BU, same PG, non-order (non-order related)
related ABB group
Incomeand
from
training,
management
Int, same BU,P&L
same PG,Revenues
consulting and training, Int, operating income
related ABB group
Page 1 of 1 2018-02-05
7370 Inc fr servc/consultncy for IT, ABB

Income
othDiv,
from
non-order rel. P&L Revenues Sales & other
services/consultancy for IT, ABB operating income
Group, other Division, non-order (non-order related)
related ABB group
Income
sDiv, from
othBU non-order rel. P&L Revenues Sales & other
Group, same Division, other BU, (non-order related)
non order related ABB group
7372 Inc fr servc/consultncy for IT, ABB,
Income
sBU,from
other PG, non-order rel. P&L Revenues Sales & other
Group, same BU, other PG, (non-order related)
Income
Int, oth
from
Div,non-order rel. P&L Revenues Sales & other
Group, Internal, other Division, (non-order related)
non order related ABB group
Income
Int, sDiv,
fromothBU, non-order rel.P&L Revenues Sales & other
Group, Internal, same Division, (non-order related)
7375 Income from services/consultancy
Income
for IT,from
Int, same BU, other PG,P&L
non-orderRevenues
services/consultancy for IT, Int, operating income
same BU, other PG, non-order (non-order related)
related ABB group
Income
for IT,from
ABB, same BU, samePG,
P&Lnon-order
Revenues
services/consultancy for IT, operating income
ABB, same BU, same PG, non- (non-order related)
Income
for IT,from
Int, same BU, same PG,P&L
non-orderRevenues
services/consultancy for IT, Int, operating income
related ABB group
7380 Inc fr servc for supply mgmt, ABB
Income
othDIV,
from
non-order
servicesrel.
for supply P&L Revenues Sales & other
management, ABB Group, other operating income
ABB group
Income
sDiv,othBU,
from services
non-order
for supply
management, ABB Group, same operating income
related ABB group
7382 Inc fr servc for supply mgmt, ABB,
Income
sBU,from
otherservices
PG, non-order
for supply
management, ABB Group, sBU, operating income
ABB group
Income
Int, othDiv,
from services
othBU, non-order
for supplyrel.
management, ABB Group, operating income
Internal, other Division, other (non-order related)
BU, non-order related ABB group
Income
Int, sDiv,
fromothBU,
services
non-order
for supply
management, ABB Group, operating income
Internal, same Division, other (non-order related)
BU, non-order related ABB group
7385 Income from services for supplyIncome
management,
from services
Int, sBU,
for other
supplyPG,
P&Lnon-order
Revenues
management, Int, sBU, other operating income
ABB group
management,
from services
ABB Group,
for supply
sBU,P&L
sPG, non-order
Revenues
management, ABB Group, sBU, operating income
sPG, non-order related (non-order related)
ABB group
Page 1 of 1 2018-02-05

management,
from services
Int, sBU,
for sPG,
supply
non-order
P&L related
management, Int, sBU, sPG, operating income
non-order related (non-order related)
ABB group
7390 Inc fr insurance, ABB othDIV, non-order
Income from
rel. insurance, ABB P&L Revenues Sales & other
Group, other Division, non-order operating income
related (non-order related)
ABB group
7391 Inc fr insurance, ABB sDiv, othBU
Income
non-order
from insurance,
rel. ABB P&L Revenues Sales & other
Group, same Division, other BU, operating income
ABB group
7392 Income from insurance, ABB Group,
Incomesame
fromBU,
insurance,
other PG,
ABB
non-order
P&LrelatedRevenues Sales & other
Group, same BU, other PG, operating income
ABB group
7393 Inc fr insurance, ABB Int. othDiv,Income
non-order
fromrel.
insurance, ABB P&L Revenues Sales & other
Group, Internal, other Division, operating income
ABB group
7394 Inc fr insurance, ABB Int. Int, sDiv,
Income
othBU
from
non-order
insurance,
rel. ABB P&L Revenues Sales & other
Group, Internal, same Division, operating income
other BU, non-order related (non-order related)
ABB group
7395 Income from insurance, Int same
Income
BU, other
fromPG,
insurance,
non-order
Int,related
same BU, other PG, non-order operating income
ABB group
7396 Income from insurance, ABB Group,
Incomesame
fromBU,
insurance,
same PG,ABB
non-order
P&LrelatedRevenues Sales & other
Group, same BU, same PG, operating income
ABB group
7397 Income from insurance, Int, same
Income
BU, sPG,
from non-order
insurance,related
ABB P&L Revenues Sales & other
Group, same BU, sPG, non- operating income
order related (non-order related)
ABB group
7401 Other inc. fr. rights granted+services
Other rendered,3rd.p
income from rights P&L Revenues Other operating
granted and services rendered, income
7402 third
Otherparties
Other inc. fr. rights granted+services rendered,rel.p
income from rights P&L Revenues Other operating
granted and services rendered, income
7407 Other income form rights granted related
Other partiesform
andincome
services rendered,
rights ABB. ABB
P&LothDIV,Revenues
order rel. Sales & other
granted and services rendered, operating income
ABB Group. ABB Group, other (order related) ABB
Division, order related group
7408 Other income form rights granted
Other
andincome
servicesform
rendered,
rights ABB. ABB
P&LsDIV, othBU,
Revenues
ABB Group. ABB Group, same (order related) ABB
Division, other BA, order related group
7409 Other income from rights granted
Other
andincome
servicesfrom
rendered,
rights ABB Group,
P&L sameRevenues
BU, other PG, order related
Sales & other
ABB Group, same BU, other (order related) ABB
PG, order related group
Other
andincome
servicesform
rendered,
rights ABB. ABB
P&LInt. othDIV,
Revenues
ABB Group. ABB Group, (order related) ABB
Internal, other Division, order group
related
Other
andincome
servicesform
rendered,
rights ABB. ABB
P&LInt. sDIV,
Revenues
othBU, order rel. Sales & other
ABB Group. ABB Group, (order related) ABB
Internal, same Division, other group
BU, order related
Page 1 of 1 2018-02-05

Other
andincome
servicesform
rendered,
rights Int, same
P&LBU, other
Revenues
PG, order related Sales & other
Int., same BU, other PG, order (order related) ABB
related group
Other
andincome
servicesform
rendered,
rights ABB Group,
P&L sameRevenues
BU, same PG, order related
Sales & other
ABB Group, same BU, same (order related) ABB
PG, order related group
Other
andincome
servicesform
rendered,
rights Int., same
P&LBU, same
Revenues
PG, order related Sales & other
Int., same BU, same PG, order (order related) ABB
related group
7478 ABB mgmt fees. ABB othDIV non-order
Division/BU
rel. Management fee P&L Revenues Sales & other
income; only applicable for operating income
CHAMS (non-order related)
ABB group
7479 ABB mgmt fees. ABB sDIV othBU,
ABBnon-order
Group management
rel. fees. P&L Revenues Sales & other
ABB Group, same Division other operating income
BU, non-order related (non-order related)
ABB group
7480 ABB management fees. ABB sBU,
Division/BU
other PG,management
non-order rel.
fee P&L Revenues Sales & other
income, only applicable for operating income
CHAMS,. ABB Group, same BU, (non-order related)
other PG, non-order related ABB group
7481 ABB mgmt fees, ABB Int.othDIV,ABB
non-order
Group management
rel. fees. P&L Revenues Sales & other
ABB Group, Internal, other operating income
ABB group
7482 ABB mgmt fees. ABB Int. sDIV, ABB
othBU,Group
non-order
management
rel fees. P&L Revenues Sales & other
ABB Group, Internal, same operating income
related ABB group
7483 ABB management fees, Int, same
Division/BU
BU, othermanagement
PG, non-orderfeerelated
CHAMS, Int,same BU, other (non-order related)
PG, non-order related ABB group
7484 ABB management fees, ABB, same
Division/BU
BU, same
management
PG, non-order
fee related
CHAMS, ABB, same BU, same (non-order related)
7485 ABB management fees, Int, same
Division/BU
BU, samemanagement
PG, non-orderfeerelated
CHAMS, Int, same BU, same (non-order related)
7492 ABB trademark/tradename fees.Income
ABB othDIV,
from rights
non-order
granted
rel.to P&L Revenues Sales & other
use the ABB operating income
trademark/tradename according (non-order related)
to agreement ABB group
7494 ABB trademark/tradename fees.ABB
ABBtrademark/tradename
sDIV, othBU, non or rel.
fees. P&L Revenues Sales & other
ABB Group, same Division, operating income
ABB group
Group, same BU, other
fees.
PG,P&L
non-order
Revenues
ABB Group, same BU, other operating income
ABB group
Int. othDIV, nonorderfees.
ABB Group, Internal, other operating income
ABB group
Page 1 of 1 2018-02-05

Int. sDIV, othBU nonorder
fees. rel
ABB Group, Internal, same operating income
related ABB group
Int, trademark/tradename
same BU, other PG, non-order
fees. P&LrelatedRevenues Sales & other
Int, same BU, other PG, non- operating income
ABB group
Group, same BU, same
fees.
PG,P&L
non-order
Revenues
ABB Group, same BU, same operating income
ABB group
Int, trademark/tradename
same BU, same PG, non-order
fees. P&LrelatedRevenues Sales & other
Int, same BU, same PG, non- operating income
ABB group
7511 Country mgmt fees. ABB othDIV,
Income
non-order
fromrel.
management P&L Revenues Sales & other
arrangements within a country operating income
(non-order related)
ABB group
7512 Country mgmt fees. ABB sDIV othBU,
Countrynon-order
managementrel. fees. ABB P&L Revenues Sales & other
Group, same Division other BU, operating income
ABB group
7513 Country management fees. ABBCountry
Group,management
same BU, other
fees.
PG,ABB
non-order
P&L related
Group, same BU, other PG, operating income
ABB group
7514 Country mgmt fees. ABB Int. othDIV,
Country
non-order
management
rel. fees. ABB P&L Revenues Sales & other
Group, Internal, other Division, operating income
ABB group
7515 Country mgmt fees. ABB Int. sDIV,
Country
othBU,
management
non-order rel.
fees. ABB P&L Revenues Sales & other
Group, Internal, same Division, operating income
ABB group
7516 Country management fees. Int, Country
same BU,
management
other PG, non-order
fees. Int, related
same BU, other PG, non-order operating income
ABB group
7517 Country management fees. ABBCountry
Group,management
same BU, same
fees.
PG,ABB
non-order
P&L related
Group, same BU, same PG, operating income
ABB group
7518 Country management fees. Int, Country
same BU,
management
same PG, non-order
fees. Int, related
same BU, same PG, non-order operating income
ABB group
7527 Contributions received for the ABB
Costcorporate
sharing agreement
research andfor development
the P&L program
Net non-order related Net non orderrelated
ABB corporate research and R&D expenses R&D expenses
7530 development
Income from development perf./shared,
Remuneration program
order-rel.,
received
3rd p.for P&L Revenues Sales
development performed at ABB
7531 Income from development perf./shared,
Remuneration
order-rel.,
received
rel.p.for P&L Revenues Sales
development performed at ABB
7536 Income from research and development
Remuneration
performed/shared,
received for non order-related,
P&L Net 3rd
non-order
p. related Net non orderrelated
research and development R&D expenses R&D expenses
7537 performedperformed/shared,
Income from research and development
Remunerationat ABB research
P&L Net rel.p.
non-order related Net non orderrelated
7538 performed
Income from research and development
Remunerationat ABB research
performed/shared,
P&L Net ABB
non-order related Net non orderrelated
7560 performed
Income from oth.order rel.commissions/fees, at ABB
e.g. fees received research
3rd p.
by partners P&L Revenues Other operating
for consortium income
7561 Income from other order relatedleadership/project
commissions/fees,
e.g. management
fees received by rel.p.
partners P&L Revenues Other operating
for consortium income
leadership/project management
Page 1 of 1 2018-02-05
7562 Income from other order relatede.g.

commissions/fees,
fees received byABB
partners
othDIV, P&L
order rel. Revenues Sales & other
for consortium operating income
leadership/project management (order related) ABB
group
commissions/fees,
fee received by ABB
partners
sDIVforothBU,
P&L orderRevenues
rel. Sales & other
consortium leadership/project operating income
management (order related) ABB
group
commissions/fees,
fees received byABB,
partners
sBU, other
P&LPG, order
Revenues
rel. Sales & other
group
commissions/fees,
fees received byInt.
partners
othDIV, order
group
commissions/fees,
fees received byInt.
partners
sDIV othBU,
P&Lorder rel.
group
commissions/fees,
fees received byInt,
partners
sBU, other
P&LPG, order
Revenues
rel. Sales & other
group
commissions/fees,
fees received byABB,
partners
sBU, sPG,
P&Lorder rel.
group
commissions/fees,
fees receivedby Int,
partners
sBU, sPG,
for P&L
order rel.Revenues Sales & other
consortium leadership/project operating income
management (order related) ABB
group
7580 Miscellaneous operating income,
income
3rd p.from repair of P&L Revenues Other operating
equipment (for other ABB income
7581 companies
Miscellaneous operating income, rel.p. fromonly);
income repairnon-trade
of P&L Revenues Other operating
equipment (for other ABB income
7582 companies
Miscellaneous operating income,
Income fromonly);
ABB othDIV, repairnon-trade
order
ofrel. P&L Revenues Sales & other
equipment (for other ABB operating income
companies only); non-trade (order related) ABB
commissions and insurance group
compensations for damages on
Miscellaneous
ABB sDIV othBU,
operating
order rel. P&L Revenues Sales & other
income, ABB Group, same operating income
Division other BU, order related (order related) ABB
group
Miscellaneous
ABB sBU, order
operating
income, ABB Group, same BU, operating income
order related (order related) ABB
group
Miscellaneous
ABB Int. othDIV,
operating
order rel. P&L Revenues Sales & other
income, ABB Group, Internal, operating income
other Division, order related (order related) ABB
group
Miscellaneous
ABB Int. sDIV,
operating
othBU, order rel.P&L Revenues Sales & other
income, ABB Group, Internal, operating income
same Division, other BU, order (order related) ABB
related group
7600 Other capitalized expenditures Capitalized goods of own P&L Allocation through Allocation through
manufacture for own use cost object cost object
7900 Changes in Work in Progress (included
Changes inin Work
tangible fixed
in Progress P&L Cost of sales Costs of goods sold
7910 Changes in goods own manufacture
Changes in goods own P&L Cost of sales Costs of goods sold
manufacture
8111 Dividend income, 3rd party Non-consolidated companies P&L Interest and dividend Dividend income
and other participations income Third/rel. parties
Page 1 of 1 2018-02-05
8113 Dividend income, rel.party Non-consolidated companies P&L Interest and dividend Dividend income
and other participations income Third/rel. parties
8114 Dividend income, ABB sBU consolidated ABB Group P&L Interest and dividend Dividend income ABB
companies income Group
8115 Dividend income, ABBothBU consolidated ABB Group P&L Interest and dividend Dividend income ABB
companies income Group
8120 Profit /loss absorption (contractual)
absorption (e.g. P&L Interest and dividend Profit/loss absorption
Gewinnabführung in Germany) income
8130 Income before taxes from equityfrom
Incomeother
accounted ABB
beforecomp.Groupfrom equity
taxes P&L Other income / Other income /
accounted companies, including expense net expense net
8211 depreciation
Interest rec.on cash and marketable
Interest
sec., and
received
3rd amortization
p. on cash and of
P&L Interest and dividend Interest income
marketable securities, third income Third/rel. parties
8213 parties
Interest
sec.,
received
rel.p. on cash and P&L Interest and dividend Interest income
marketable securities, related income Third/rel. parties
8215 parties
Interest
sec.,
received
ABB on cash and P&L Interest and dividend Interest income ABB
marketable securities, ABB income Group
8221 Group
Interest received on financial assets,
on loans
3rd(balance
p. sheet 2211),
on blocked accounts (balance income Third/rel. parties
8223 sheet
on loans2220)
rel.p. and onsheet
(balance other2211),
long-
on blocked accounts (balance income Third/rel. parties
8225 sheet
on loans2220)
ABB and onsheet
(balance other2211),
long-
P&L Interest and dividend Interest income ABB
on blocked accounts (balance income Group
8231 Other interest received, 3rd p. sheet
interest2220) and on
on loans other long-
to employees,
etc. income Third/rel. parties
8233 Other interest received, rel.p. interest on loans to employees, P&L Interest and dividend Interest income
etc. income Third/rel. parties
8235 Other interest received, ABB interest on loans to employees, P&L Interest and dividend Interest income ABB
etc. income Group
8240 Quotation gains/losses on marketable
stock andsec.,
bond
net market P&L Interest and dividend Dividend income
quotation gains/losses Note: income Third/rel. parties
8250 This
Dividends from marketable securities balance
Dividends fromis included
marketable in P&L Interest and dividend Dividend income
securities income Third/rel. parties
8261 Default interest on receivables, default
3rd p. interest from debtors P&L Interest and dividend Interest income
(exceptionally part of sales if income Third/rel. parties
8263 default
Default interest on receivables, default interest from
rel.p. interest is compensated
debtors P&L Interest and dividend Interest income
(exceptionally part of sales if income Third/rel. parties
8265 default
Default interest on receivables, default interest from
ABB interest is compensated
debtors P&L Interest and dividend Interest income ABB
(exceptionally part of sales if income Group
8270 defaultnet
Interest income on contract financing
refunds interest is compensated
of interest expenses by
customer or others in income Third/rel. parties
8280 Cash discounts from suppliers connection
Cash discounts with from
financing of
suppliers
P&L Allocation through Allocation through
cost object cost object
8310 Fin. P/L, Gain fr.remeas.of FX cash,
Gainscash
fromequiv.+HTMsecur.,
remeasurement ofincl.settl.effects,
P&L Interest
3rd/rel.p.
3rd and related party FX cash finance expense (incl. FX-rate
and cash equivalents (excluding Difference)
Fin. P/L, Gain fr.remeas.of FX cash,
Gainscash securities ofincl.settl.effects,
fromequiv.+HTMsecur.,
remeasurement P&L Interest
ABB and other Financial prof/loss
ABB FX cash and cash finance expense (incl. FX-rate
equivalents (excluding Difference)
Fin.P/L, Gain fr.remeas.of FX fin.ass.
Gains +from
liab., excl.securities
remeasurement
Cash, cashof equiv.+
P&L marketable
Interestsecur.,
and other
incl.settl.effects,
Financial3rd/rel.p.
prof/loss
3rd and related party FX finance expense (incl. FX-rate
financial assets and financial Difference)
8322 liabilities, excluding
Fin. P/L, Gain fr.remeas.of FX fin.ass.+liab., cash
Gains from remeasurement and
excl. Cash, cash
of equiv.+mrktable
P&L Interest
secur.,
andincl.settl.effects,
other Financial
ABB prof/loss
ABB FX financial assets and finance expense (incl. FX-rate
financial liabilities, excluding Difference)
8371 cash and cash
Net translatn. gain on cash + marketable
Net translation equivalents
sec. (USD
gain on cashand
accg) and P&L Other income / Other income /
marketable securities (USD expense net expense net
8372 accounting)
Net translatn. gain fr. ops (working
Net cap)
translation gain from P&L Other income / Other income /
operations (working capital) expense net expense net
8373 (USD
Net translatn gain on current + def.
Net accounting)
translation
income taxgain
(USD onaccg)
current P&L Other income / Other income /
and deferred income tax (USD expense net expense net
8401 accounting)
Profit from disposal of mach.&equip. sold disposal
Profit from to 3rd. P of P&L Other income / Other income /
mach.&equip. sold to 3rd. P expense net expense net
Page 1 of 1 2018-02-05
8403 Profit from disposal of mach.&equip.

Profit from
sold disposal
to rel.p of P&L Other income / Other income /
mach.&equip. sold to rel.p expense net expense net
8405 Profit from disposal of mach.&equip.
Profit from
sold disposal
to ABB of P&L Other income / Other income /
mach.&equip. sold to ABB expense net expense net
8411 Profit from disposal land and buildings,
Profit from 3rddisposal
p. land and P&L Other income / Other income /
buildings, third parties expense net expense net
Profit from rel.p.
disposal land and P&L Other income / Other income /
buildings, related parties expense net expense net
Profit from ABB disposal land and P&L Other income / Other income /
buildings, ABB Group expense net expense net
8421 Profit on S&P + asset sellouts sold
Note: to,Participations
3rd p. comprise P&L Other income / Other income /
8423 company
Profit on S&P + asset sellouts sold,
Note: rel.p. and own shares.
Participations comprise P&L Other income / Other income /
8424 company
Profit on sale of particptn+assetNote:
sellouts and to own
Participations
sold ABBshares.
comprise
sBU P&L Other income / Other income /
8425 company
Profit on sale of particptn+assetNote:
sellouts and to own
Participations
sold ABBshares.
comprise
othBU P&L Other income / Other income /
8426 Profit on sales of S&P and assetcompany
Note:
sellouts and
sold own
Participations shares.
to ABB comprise
Int.othBU P&L Other income / Other income /
8431 company
Profit from disposal of Construction
Profitinfrom and
progress own
disposal shares.
sold ofto 3rd.p P&L Other income / Other income /
8433 3rd.p
Profitinfrom
progress soldofto rel.p
disposal P&L Other income / Other income /
8435 rel.p
Profitinfrom
progress
disposal
soldofto ABB P&L Other income / Other income /
8437 ABB
Profit from disposal of intangibles
Profit
soldfrom
to 3rd.p
intangibles sold to 3rd.p expense net expense net
8438 Profit from disposal of intangibles
Profit
soldfrom
to related
disposalp. of P&L Other income / Other income /
intangibles sold to related p. expense net expense net
8439 Profit from disposal of intangibles
Profit
soldfrom
to ABB
intangibles sold to ABB expense net expense net
8441 Income from loss absorption/coverage
income by at subsidiary
3rd p. from loss P&L Interest and dividend Profit/loss absorption
absorption or coverage income
8443 payments
Income from loss absorption/coverage
income by by holding,from
at subsidiary
rel.p. otherloss
ABB P&L Interest and dividend Profit/loss absorption
8445 Income from loss absorp./coveragepayments
income by ABB bycompanies
holding,from
at subsidiary otherloss
ABB P&L Interest and dividend Profit/loss absorption
9101 Sales in Excess of Invoicing, 3rdpayments
Sales
P. - Parallelby holding,
in excess other ABB
of invoincing for B/S Current asset Contract Assets
construction type contracts, 3rd.
9103 Sales in excess of invoicing, rel.p.
Sales- Parallel
construction type contracts, rel.
9104 3rd p.adv.consumed rel.to 1391/1393
Includes (UN2310)
all the advances
- Parallel B/S Current asset Contract Assets
consumed related to "Sales in
sBU- in Parallel
excess of invoincing for B/S Current asset Contract Assets
othBU-in excess
Parallelof invoincing for B/S Current asset Contract Assets
Int.othBU-
in excess Parallel
of invoincing for B/S Current asset Contract Assets
Int.sBU
in excess
othPG- of Parallel
invoincing for B/S Current asset Contract Assets
Int.sBU,
in excess
sPG-of Parallel
invoincing for B/S Current asset Contract Assets
9121 Accrued revenues, 3rd p.- Parallel
Revenues from service and B/S Current asset Contract Assets
9123 Accrued revenues rel.p.- ParallelRevenues from service and B/S Current asset Contract Assets
9125 Accrued revenues ABB, sBU- Parallel
9126 Accrued revenues, ABB othBU-Revenues
Parallel from service and B/S Current asset Contract Assets
9127 Accrued revenues Int. othBU- Parallel
9128 Accrued revenues Int. sBU othPG- Revenues
Parallelfrom service and B/S Current asset Contract Assets
9129 Accrued revenues Int. sBU, sPG- Revenues
Parallel from service and B/S Current asset Contract Assets
9145 Deferred software costs, ABB sameThis account
BU- Parallel
is used for B/S Current asset Inventories, net
9146 Deferred software costs, ABB other
This BU-account
Parallel
9147 Deferred software costs, Int. other
ThisBU- account
Parallel
Page 1 of 1 2018-02-05
9148 Deferred software costs, Int.sBU, ThisothPG-

account Parallel
9149 Deferred software costs, Int. sBU,This sPG-
account
Parallel
9160 Work in process- Parallel All products/contracts in B/S Current asset Inventories, net
progress either in engineering
9250 Other assets - non-current- Parallel
Including compulsory deposits B/S Non current asset Other non-current
for securing payments (account assets
9271 Deferred tax assets, non-current NOT
Deferredin the taxname
on receivables -of
assets, ABB)
non- which B/S
Parallel Non current asset Deferred taxes - non-
current, on receivables(For current assets
9272 Deferred tax assets, non-current Parallel
Deferred reporting
on inventories-
tax assets, as per
Parallel Old
non-current B/S Non current asset Deferred taxes - non-
on inventories(For Parallel current assets
9273 DTA non-current, on other assets- reporting
DTAParallel as per Old
non-current, on GAAP)
other B/S Non current asset Deferred taxes - non-
assets current assets
9279 (For
DTA Parallel
DTA non-current, on other liabilities- Parallelreporting
non-current, as per
on other B/S Non current asset Deferred taxes - non-
liabilities(For Parallel reporting current assets
9301 as perParallel
Billings in excess of sales, 3rd party-
Billings Old GAAP)of sales, third B/S
in excess Current liability Contract Liabilities
party(For Parallel reporting as
9303 Billings in excess of sales, rel.p.-
Billings
Parallel in excess of sales, B/S Current liability Contract Liabilities
related parties(For Parallel
sBU- Parallel
in excess of sales, ABB B/S Current liability Contract Liabilities
Group, same BU(For Parallel
othBU- in Parallel
excess of sales, ABB B/S Current liability Contract Liabilities
Group, other BU(For Parallel
9308 Billings in excess of sales, Int.othBU-
BillingsParallel
in excess of sales, B/S Current liability Contract Liabilities
Internal other BU(For Parallel
Billings
othPG-
in excess
Parallelof sales, B/S Current liability Contract Liabilities
Internal same BU, other PG
Billings
sPG- in Parallel
excess of sales, B/S Current liability Contract Liabilities
Internal same BU, same PG
9321 Deferred software revenues, 3rd Trade
p.- Parallel
related invoice (not B/S Current liability Contract Liabilities
PoC/CCM) issued for unearned
9323 Deferred software revenues, rel.p.-
Trade Parallel
related invoice (not B/S Current liability Contract Liabilities
9325 Deferred software revenues, ABB Trade
same related
BU- Parallel
invoice (not B/S Current liability Contract Liabilities
9326 Deferred software revenues, ABB Trade
other related
BU- Parallel
9327 Deferred software revenues, Int.Tradeotherrelated
BU- Parallel
9328 Deferred software revenues, Int.TradesBU,related
other PG- invoice
Parallel
(not B/S Current liability Contract Liabilities
9329 Deferred software revenues, Int.TradesBU,related
sPG- Parallel
9335 Invoices to come, trade, ABB sBU- Accruals
Parallel for goods received B/S Current liability Accounts payable,
9336 booking
Invoices to come, trade, ABB othBU-
Accruals of
fordebit
Parallel goods notifications
9337 booking
Accruals of
fordebit
otherPG-goods notifications
received by B/S
Parallel Current liability Accounts payable,
9338 Invoices to come, trade, Internal,booking
othBU-of
Accruals debit
for
Parallel
goods notifications
9339 booking
Accruals of
sPG-fordebit
goods notifications
Parallel received by B/S Current liability Accounts payable,
9341 booking
Provisions for loss orders - current
Provisions of for
- Parallel debit notifications
loss orders areby B/S Current liability Other provisions -
recorded when the current current
9342 estimate
Provisions for warranties - current
costs of incurred
- Parallel
to be total contract
in the future B/S Current liability Other provisions -
because of non performance current
9350 Provisions for work due - current according
- Parallelto
Provisions forwarranty
work due terms
are B/S Current liability Other provisions -
provisions for outstanding current
9360 Income taxes due, 3rd p.- Parallelcontractual
Refers to income work/services
taxes to be B/S Current liability Other liabilities -
(including capital gain taxes) current
9370 Consumed advances from customers, due to third
Consumed 3rd p.-parties
advances only.
ParallelareNote B/S Current liability Contract Liabilities
reported in a local level.(For
9371 Consumed advances from customers, Consumed rel.p.-
advances
Parallel are B/S Current liability Contract Liabilities
reported in a local level.(For
Deferred
on receivables
tax liability,
- Parallel
non- B/S Non current liability Deferred taxes - non-
current, on receivables(For current liabilities
9382 Parallel
Deferred tax liability, non-current
Deferred reporting
on inventories- as per
tax liability, non-Old
Parallel B/S Non current liability Deferred taxes - non-
current on inventories(For current liabilities
9383 DTL non-current, on other assets- Parallel
DTLParallel reporting on
non-current, as per
otherOld B/S Non current liability Deferred taxes - non-
assets(For Parallel reporting as current liabilities
9388 per
DTLOld
DTL non-current, on other liabilities- GAAP) on other
non-current,
Parallel B/S Non current liability Deferred taxes - non-
liabilities(For Parallel reporting current liabilities
as per Old GAAP)
Page 1 of 1 2018-02-05
9389 DTL non-current, on prov and accured

DTL non-current,
liab- Parallel on prov and B/S Non current liability Deferred taxes - non-
accured liab current liabilities
9399 Net income - Parallel (For Parallel reporting
Net income(For Parallelas per B/S Equity Stockholders' equity
reporting as per Old GAAP)
9531 Formation of provisions for workFormation
due- Parallelof work due P&L Cost of sales Costs of goods sold
provisions for outstanding
9533 Reversal of provisions for work Reversal
due- Parallelof work due provisions P&L Cost of sales Costs of goods sold
for outstanding contractual
9543 Sales commission third/related Includes:
parties - Parallel P&L SG & A expenses Sales expenses
Signed intermediary
9561 Formation of provisions for lossFormation
orders - Parallel
of provisions for loss P&L Cost of sales Change in provisions
orders for loss orders
9562 (For Parallel
Formation of provisions for warranties
Formation of reporting
- Parallelprovisionsasforper P&L Cost of sales Costs of goods sold
warranties
9563 Reversal/release of provisions for
Reversal
loss orders
of provisions
- Parallelfor loss P&L Cost of sales Change in provisions
orders due to changes in for loss orders
9564 estimates
Reversal/release of provisions for
Changes
warranties and
to old-includes
Parallel release
provision, either P&L Cost of sales Costs of goods sold
increase or reversal due to
9610 Interest expense on contract financing
interest net-
paidParallel
for financial P&L Interest and other Interest expense
liabilities of customers finance expense Third/rel. party
9640 (especially
Cost of goods sold from contracts.
Sum- Parallel
of projectin connection with
cost of projects P&L Cost of sales Costs of goods sold
that became sales in that
9650 Current tax expense (income) excluding
Current tax taxexpense
contingency
(income)
expensesP&L- Parallel
Provisions for taxes Current income tax
excluding tax contingency
9655 Deferred taxes on changes in temporary
Deferred taxes differences
on changes
- Parallel
in P&L Provisions for taxes Deffered tax
temporary differences(For
9701 Sales at sales price, 3rd p.- Parallel
Sales invoiced or recognized P&L Revenues Sales
9703 Sales at sales price, rel.p.- Parallel
Sales invoiced or recognized P&L Revenues Sales
9705 Sales at sales price, ABB othDIV Sales
(orderat rel.)-
salesParallel
price, ABB P&L Revenues Sales & other
Group, other Division (order operating income
related )(For Parallel reporting (order related) ABB
as per Old GAAP) group
9710 Changes in Work in Progress- Parallel
Changes in Work in P&L Cost of sales Costs of goods sold
Progress(For Parallel reporting
9712 Changes in goods own manufacture-
ChangesParallel
in goods own P&L Cost of sales Costs of goods sold
manufacture(For Parallel
9715 Sales at sales price, ABB sDIV, Sales
othBUat(order
salesrel.)-
price,Parallel
ABB P&L Revenues Sales & other
Group, same Division, other BU operating income
(order related )(For Parallel (order related) ABB
reporting as per Old GAAP) group
other at
PGsales
orderprice,
rel.- ABB,
Parallel
sBU, P&L Revenues Sales & other
other PG order rel.(For Parallel operating income
reporting as per Old GAAP) (order related) ABB
group
sPG, at
order
sales
rel.-Parallel
price, ABB, sBU, P&L Revenues Sales & other
sPG, order rel. (For Parallel operating income
reporting as per Old GAAP) (order related) ABB
group
9718 Sales at sales price, Internal, othDIV
Sales (order
at sales
rel.)-
price,
Parallel
Internal, P&L Revenues Sales & other
other Division (order related ) operating income
(For Parallel reporting as per (order related) ABB
Old GAAP) group
9720 Sales at sales price, Internal, sDIV,
SalesothBU
at sales
(order
price,
rel.)-
Internal,
Parallel P&L Revenues Sales & other
same Division, other BU (order operating income
related )(For Parallel reporting (order related) ABB
as per Old GAAP) group
9810 Interest income on contract financing
refunds
net-
of interest
Parallel expenses by P&L Interest and dividend Interest income
customer or others in income Third/rel. parties
connection with financing of
Page 1 of 1 2018-02-05
BU Level ABACUS PG Level ABACUS
Other acc. Cost Centers Project
Account Account
UN1010
UN1010
UN1010
UN1010
UN1050
UN1060
UN1080
UN1010
UN1010
UN1050
UN1060
UN1080
UN1010
UN1010
UN1050
UN1060
UN1080
UN1010
UN1110
UN1110
UN1150
UN1160
UN1180
UN1200
UN1410
Page 1 of 1 2018-02-05
UN1420
UN1420
UN1610 UZ8169
UN1610 UZ8169
UN1610 UZ8169
UN1650 UZ8169
UN1660 UZ8169
UN1680 UZ8169
UN1610 UZ8169
UN1610 UZ8169
UN1610 UZ8169
UN2950
UN1850
UN1880
UN1890
UN1860
UN2310 UZ8239
UN2310 UZ8239
UN2320 UZ8239
UN2350 UZ8239
UN2360 UZ8239
UN2380 UZ8239
UN2310 UZ8239
UN2310 UZ8239
UN1910
UN1910
UN1910
UN1950
UN1960
UN1980
UN2800
UN1910
UN1910
UN1950
UN1960
UN1980
Page 1 of 1 2018-02-05
UN1910
UN1910
UN1910
UN1910
UN1910
UN1950
UN1960
UN1980
UN1910
UN1910
UN1950
UN1960
UN1980
UN2010
UN2010
UN2040
UN2060
UN2080
UN2110
UN2110
UN1910
UN1910
UN1910
UN1910
UN2231
UN2231
UN2235
UN2236
UN2238
Page 1 of 1 2018-02-05
UN2231
UN2231
UN2235
UN2236
UN2238
UN2241
UN2241
UN2245
UN2246
UN2248
UN2221
UN2221
UN2225
UN2226
UN2228
UN2241
UN2241
UN2245
Page 1 of 1 2018-02-05
UN2246
UN2248
UN2282
UN2282
UN6292
UN6290
UN6300
UN6302
UN6320
UN6292
UN6290
UN6300
UN6302
UN6320
UN2280 DJ9410_J100/J500
UN2280 DJ9414_J100/J500
UN2280 DJ9412_J100/J500
UN2280 DJ9420_J100/J500
UN2280 DJ9422_J100/J500
UN2280 DJ9440_J100/J500
UN2280 DJ9446_J100/J500
UN2280 DJ9450_J100/J500
UN2510 UZ8279
UN2510 UZ8279
UN2550 UZ8279
UN2560 UZ8279
UN2580 UZ8279
UN2700 UZ8279
UN2700 UZ8279
UN2720 UZ8279
UN2720 UZ8279
UN2740 UZ8279
Page 1 of 1 2018-02-05
UN2740 UZ8279
UN2740 UZ8279
UN2740 UZ8279
UN2730 UZ8279
UN2605 UZ8279
UN2606 UZ8279
UN2608 UZ8279
UN2950
UN2970
UN4650
UN4660
UN4650
UN4660
UN4650
UN4660
UN4450
UN4460
UN4300
UN4310
UN4300
UN4300
UN3110
UN3110
UN3150
UN3160
UN3180
UN3400
UN3440
UN3440
UN3810
UN3950
UN3850
Page 1 of 1 2018-02-05
UN3860
UN3940
UN3810
UN3810
UN3950
UN3850
UN3860
UN3210
UN3210
UN3600
UN3600
UN4200
UN4210
UN4150
UN4160
UN4200
UN4210
UN4200
UN4210
UN4100
UN4110
UN4120
UN4130
UN4200
UN4210
UN4200
UN4210
UN4200
UN4210
UN4200
UN4210
Page 1 of 1 2018-02-05
UN4722
UN4730
UN4750
UN4750
UN4750
UN3970 DJ9410_J200/J600
UN3970 DJ9414_J200/J600
UN3970 DJ9412_J200/J600
UN3970 DJ9420_J200/J600
UN3970 DJ9422_J200/J600
UN3970 DJ9440_J200/J600
UN3970 DJ9446_J200/J600
UN3970 DJ9450_J200/J600
UN3972
UN3972
UN4800 UK5215
UN4800 UK5218
UN4800 UK5220
UN4800 UK5260
UN4800 UK5280
UN4800 UK5255
UN4800 UK5285
UN4800 UK5300
UN4800 UK5340
UN4800 UK5270
UN4800 UK5295
UN4800 UK5310
UN4800 UK5330
UN4800 UK5350
UN4800 UK5360
Page 1 of 1 2018-02-05
UN5210 UZ8520
UN5210 UZ8520
UN5250 UZ8520
UN5260 UZ8520
UN5280 UZ8520
UN5410 UZ8540
UN5410 UZ8540
UN5450 UZ8540
UN5460 UZ8540
UN5480 UZ8540
UN5490
UN5490
UN5495
UN5496
UN5498
UN5310 UZ8530
UN5310 UZ8530
UN5350 UZ8530
UN5360 UZ8530
UN5380 UZ8530
UN6040
UN6040
UN6050
UN6060
UN6080
UN6090
UN6010
Page 1 of 1 2018-02-05
UN6110
UN6110
UN6150
UN6110
UN6110
UN6150
UN6160
UN6180
UN6110
UN6110
UN6110
UN6150
UN6160
UN6180
UN6802
UN6804
UN6802
UN6804
UN6970
UN6980
UN6980
UN5980
UN5980
UN7010 UZ8709
UN7010 UZ8709
UN7020 UZ8709
UN7020 UZ8709
UN7050 UZ8709
UN7060 UZ8709
Page 1 of 1 2018-02-05
UN7080 UZ8709
UN6602
UN6700
UN5500 UZ8590
UN5550 UZ8590
UN5552 UZ8590
UN5600
UN5650 UZ8590
UN5660 UZ8590
UN5560 UZ8590
UN5580 UZ8590
UN5585 UZ8590
UN5770 UZ8590
UN5940 UZ8590
UN5950 UZ8590
UN6221
UN6221
UN6225
UN6226
UN6228
UN6221
UN6221
UN6225
UN6226
UN6228
UN6221
Page 1 of 1 2018-02-05
UN6221
UN6225
UN6226
UN6228
UN6221
UN6221
UN6225
UN6226
UN6228
UN6211
UN6211
UN6215
UN6216
UN6218
UN6211
UN6211
UN6215
UN6216
UN6218
UN6282
UN6282
UN6290
UN6300
UN6320
UN6292
Page 1 of 1 2018-02-05
UN6302
UN6280 DJ9410_J300/J700
UN6280 DJ9414_J300/J700
UN6280 DJ9412_J300/J700
UN6280 DJ9422_J300/J700
UN6280 DJ9440_J300/J700
UN6280 DJ9446_J300/J700
UN6280 DJ9450_J300/J700
UN6400
UN6400
UN6520
UN6510
UN6520
UN6520
UN6550
UN6560
UN6580
UN6520
UN6520
Page 1 of 1 2018-02-05
UN6550
UN6560
UN6580
UN6510
UN6510
UN7400
UN7400
UN7310
UN7310
UN7330
UN7320
UN7350
UN7310
UN7572
UN7572
UN6292
UN6302
UN6290
UN6300
UN6320
UN7570 DJ9410_J400/J800
UN7570 DJ9414_J400/J800
UN7570 DJ9412_J400/J800
UN7570 DJ9422_J400/J800
UN7570 DJ9440_J400/J800
UN7570 DJ9446_J400/J800
UN7570 DJ9450_J400/J800
UN7950 UK5615
UN7950 UK5618
Page 1 of 1 2018-02-05
UN7950 UK5620
UN7950 UK5660
UN7950 UK5680
UN7950 UK5650
UN7950 UK5700
UN7950 UK5670
UN7950 UK5720
UN7950 UK5685
UN7950 UK5695
UN7952
UN7954
UN7952
UN7954
UN7210
UN7970
UN7252 UZ8590
UN7270 UZ8590
UN7275 UZ8590
UN7260 UZ8590
UN7280 UZ8590
UN7285 UZ8590
UN7290 UZ8590
UN7620
UN7602
UN7604
UN7620
UN6600
UN8190
UN8291
UN8290
UN8390
UN8690
UN8690
Page 1 of 1 2018-02-05
UN8800
UN8880
UN8880 UQ9190_Q50
UN8880 UQ9390_Q50
UN8880 UQ9291_Q50
UN8880 UQ9292_Q50
UN8880 UQ9293_Q50
UN8880 UQ9790_Q50
UN8110
UN8113
UN8120
UN8130
UN8140
UN8880 UQ9190_Q55
UN8880 UQ9390_Q55
UN8880 UQ9291_Q55
UN8880 UQ9292_Q55
UN8880 UQ9293_Q55
UN8880 UQ9790_Q55
EA2000 x
EA2000 x
EA2000 x
EA2000 x
EA2000 x
EA2000 x x
EA3000 x x
EA2000 x x
EA2100 x
EA2100 x
EA2100 x
EA2100 x
EA3600 x x
EA2600 x x
EA2600 x
EA2600 X X
EA2200 x x
Page 1 of 1 2018-02-05
x
EA2150 x (SG&A & Net non-

order related R&D
cost centers)
EA2150 x
EA2300 x
EA3100 x x
EA3100 x x
EA2400 x
EA2400 x
EA2400 x
EA2400 x
EA2500; UF8952 & Sales cost centers

F501
EA2500; UF8952 & X
F501
UA2750 UU2790, UZ2730 EA3600
UA2750 UU2790, UZ2730 EA3600
UA2750 UU2790, UZ2730 EA3600
UA2750 UU2790, UZ2730 UV7992, EA3600
UA2780 UU2790, UZ2780
EA3600; UF8922 & X

F515
EA3600; UF8922 & x
F515
EA3600; UF8922 & x
F515
EA3600; UF8922 & X
F515
EA3600; UF8922 & X
F515
UA1740 UU1570 UF8933 & F520 X
UA1740 UU1570 UF8933 & F522 X
UA1740 UU1570 UF8933 & F524 X
EA3600 x
Page 1 of 1 2018-02-05
x x
UA2740 UU2790, UZ2730 EA2100
UA2742 UU2790, UZ2730 EA2100
UA2780 UU2790, UZ2780 EA2100
EA2900 x x
EA2900 x x
EA2900 x x
EA2900 x x
EA2900 x x
EA2900 x x
EA3200 x
UA2770 UZ2770, UU2790 EA2700

UA2770 UZ2770, UU2790 EA2700
UA2770 UZ2770, UU2790 EA2700
x x
EA3200 x
EA2600 x
EA3200 x
EA3300 x
EA3400 x x
x x
x x
UA1800 UU1570 x
UA1800 UU1570 x
UA1740 UU1570 UV4540 x x

UA1740 UU1570 UV4550 x x
x x
x x
UA1740 UU1570 x x
UA1740 UU1570 x x
UA1740 UU1570 x
Page 1 of 1 2018-02-05
UA2770 UZ2770, UU2790, EA2800
UZ2800
UA2770 UZ2770, UU2790, EA2800
UZ2800
x x
X X
EA3505 X
EA3500 X
UA3820
UA3940 UU3940
UA3811
UA3811
UA3812
UA3865
UA3865
UA3867
UA3830
UA3830
UA3840
UA3820
UA1740 UU1570 UV4530 x x

x x
UA1890 UU1570
UA2770 UZ2770, UU2790, EA2800
UZ2800
UA3190
UA7970
EA3500 X
EA3500 X
EA3500 X
EA3500 X
EA3500 X
EA3500 X
EA3500 X
Page 1 of 1 2018-02-05
UA4910
UA4760
UA4760
UA4780
UA4780
UA4780
UA4790
UA4760
UA4760
UA4800
UA4760
UA4760
UA4780
UA4780
UA4780
UA4760
UA4760
UA4900 UJ4140
UA4900 UJ4140
UA4900 UJ4140
UA4900 UJ4140
UA4900 UJ4110
UA4900 UJ4112
UA4900 UJ4114
UA4900 UJ4116
UA4900 UJ4118
Page 1 of 1 2018-02-05
UA4900 UJ4130
UA4900 UJ4132
UA4900 UJ4134
UA4900 UJ4136
UA4900 UJ4190
UA4900 UJ4190
UA4900 UJ4190
UA3190
UA3190
UA3190
UA3850
UA3850
UA3860
UA3820
UA3870
UA3870
UA3880
UA3882
UA3882
UA3890
UA3902
UA3900
UA3902
UA3910
UA3920
UA3920
UA3920
UA4250
Page 1 of 1 2018-02-05
UA4900
UA3930
UA7900
UA7900
UA1740 UU1570
UA1740 UU1570 UJ1100
UA1740 UU1570 UJ1190
UA1740 UU1570 UJ1184 - UJ1185
UA1740 UU1570 UJ1110
UA1740 UU1570 UJ1110
UA1740 UU1570 UJ1112
UA1740 UU1570 UJ1112
UA1740 UU1570 UJ1120
UA1740 UU1570 UJ1122
UA1740 UU1570 UJ1124
UA1740 UU1570 UJ1130
UA1740 UU1570 UJ1132
UA1740 UU1570 UJ1134
UA1740 UU1570 UJ1140
UA1740 UU1570 UJ1140
UA1740 UU1570
UA1780 UU1570
UA2760 UU2760, UZ6890
UA2770 UZ2770, UU2790

UA2780 UU2790, UZ2780
UA2780 UU2790, UZ2780 UJ2120
UA2780 UU2790, UZ2780 UJ2122
UA2780 UU2790, UZ2780 UJ2124
UJ2110
UJ2110 SG&A Cost centers
UJ2100 SG&A cost centers
Page 1 of 1 2018-02-05
UA2760 UU2760, UZ6890 UJ3110
UA2760 UU2760, UZ6890 UJ3110
UA2760 UU2760, UZ6890 UJ3140
UA2760 UU2760, UZ6890 UJ3140
UA7500
UA6200
UA6200 UK6130
UA6210 UK6230
UA6210 UK6250
X
UA6350
UA3050
UA7950
UA6460
UA6460
UA6460
UA6460 UK6130
UA6450
UA6460 UK6132
UA6460
UA0600 UU0600
UA0600 UU0600
UA0650 UU0650
UA0713 UU0960
UA0723 UU0960
UA0803 UU0870
UA0913 UU0960
UA0923 UU0960
Page 1 of 1 2018-02-05
UU0930
UA0803 UU0860
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
UA0600 UU0600
UA0600 UU0600
UA0713 UU0960
UA0723 UU0960
UA0803 UU0870
UA0913 UU0960
Page 1 of 1 2018-02-05
UA0923 UU0960
UU0930
UA0803 UU0860
UA0734 UU0980
UA0744 UU0980
UA0824 UZ2720
UA0934 UU0980
UA0944 UU0980
UU0950
UA0600 UU0600 UJ0100

UA0600 UU0600 UJ0190
UA0600 UU0600 UJ0110
UA0600 UU0600 UJ0110
UA0600 UU0600 UJ0120
UA0600 UU0600 UJ0122
UA0600 UU0600 UJ0124
UA0600 UU0600 UJ0140
UA0600 UU0600 UJ0140
UA0600 UU0600
UA0600 UU0600
UA0713 UU0960
UA0723 UU0960
UA0803 UU0870
Page 1 of 1 2018-02-05
UA0913 UU0960
UA0923 UU0960
UU0930
UA0803 UU0860
UA0600 UU0600
UA0600 UU0600
UA0713 UU0960
UA0723 UU0960
UA0803 UU0870
UA0913 UU0960
UA0923 UU0960
UU0930
UA0803 UU0860
UA0600 UU0600
UA0600 UU0600
UA0713 UU0960
Page 1 of 1 2018-02-05
UA0723 UU0960
UA0803 UU0870
UA0803 UU0860
UA3100
UA3100
UA3148
UA3150
UA0640 UU0640
UA0640 UU0640
UA0713 UU0960
UA0723 UU0960
UA0803 UU0870
UA0913 UU0960
UA0923 UU0960
UU0930
UA0803 UU0860
UA0630 UU0630
UA0630 UU0630
Page 1 of 1 2018-02-05
UA0713 UU0960
UA0723 UU0960
UA0803 UU0870
UA0913 UU0960
UA0923 UU0960
UU0930
UA0803 UU0860
UA0630 UU0630
UA0630 UU0630
UU0930
UA0630 UU0630
UA0630 UU0630
UA0713 UU0960
UA0723 UU0960
UA0803 UU0870
Page 1 of 1 2018-02-05
UA0913 UU0960
UA0923 UU0960
UA0803 UU0860
UA0630 UU0630
UA0630 UU0630
UA0630 UU0630
UA0630 UU0630
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
UA0733 UU0980
UA0743 UU0980
Page 1 of 1 2018-02-05
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
UA0733 UU0980
Page 1 of 1 2018-02-05
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
Page 1 of 1 2018-02-05
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
Page 1 of 1 2018-02-05
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
UA0630 UU0630
UA0630 UU0630
UA0713 UU0960
UA0723 UU0960
UA0803 UU0870
UA0913 UU0960
UA0923 UU0960
Page 1 of 1 2018-02-05
UU0930
UA0803 UU0860
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
Page 1 of 1 2018-02-05
UA0943 UU0980
UU0950
UA0823 UU0880
UA0733 UU0980
UA0743 UU0980
UA0823 UU0890
UA0933 UU0980
UA0943 UU0980
UU0950
UA0823 UU0880
UA2760 UU2760, UZ6890
UA0600 UU0600
UA0600 UU0600
UA2760 UU2760, UZ6890
UA2760 UU2760, UZ6890
UA2760 UU2760, UZ6890
UA0630 UU0630
UA0630 UU0630
Page 1 of 1 2018-02-05
UA0713 UU0960
UA0723 UU0960
UA0803 UU0870
UA0913 UU0960
UA0923 UU0960
UU0930
UA0803 UU0860
UA0630 UU0630
UA0630 UU0630
UA0713 UU0960
UA0723 UU0960
UA0803
UA0913 UU0960
UA0923 UU0960
X X
UA1740 UU1570 EA3800

UA1740 UU1570 EA3800
UA4100
Page 1 of 1 2018-02-05
UA4100
UA4140
UA4150
UA4250
UA3050
UA4360
UA4360
UA4380
UA4360
UA4360
UA4380
UA4360
UA4360
UA4380
UA4100
UA4100
UA4360
UA4360
UA4380
UA4360
X X
UA4900 UJ4140
UA4900 UJ4140
UA4900 UJ4140
UA4900 UJ4140
UA3190
UA3190
UA3190
UA3830
Page 1 of 1 2018-02-05
UA3830
UA3840
UA3850
UA3850
UA3860
UA3870
UA3870
UA3880
UA3882
UA3882
UA3811
UA3811
UA3812
UA3865
UA3865
UA3867
UA4250
UA4250
UA4250
UN2310 & RRec70

UN2310 & RRec70
UN2350 & RRec70
UN2350 & RRec60
UN2360 & RRec60
UN2380 & RRec60
UN2221 & RRec70

UN2221 & RRec70
UN2225 & RRec60
UN2226 & RRec60
IN2228 & RRec60
UN2605 & RRec60

UN2606 & RRec60
UN2608 & RRec60
Page 1 of 1 2018-02-05
UN2720 & RRec70
UN4750 & RRec70
UN4800 & RRec70
UN4800 & RRec70
UN4800 & RRec70
UN4800 & RRec70
UN5410 & RRec70

UN5410 & RRec70
UN5450 & RRec60
UN5460 & RRec60
UN5480 & RRec60
UN5490 & RRec70

UN5490 & RRec70
UN5495 & RRec60
UN5496 & RRec60
UN5498 & RRec60
UN5350 & RRec60
UN5360 & RRec60
UN5380 & RRec60
UN5500 & RRec70
UN5550 & RRec70
UN5600 & RRec70
UN6010 & RRec70
UN7020 & RRec70

UN7020 & RRec70
UN7950 & RRec70
UN7950 & RRec70
UN7950 & RRec70
UN7950 & RRec70
Page 1 of 1 2018-02-05
UN7950 & RRec70
UN8800 & RRec70

UA1740 & RRec70
UA1740 & RRec70
UA2770 & RRec70
UA1800 & RRec70
UA1740 & RRec70

UA1800 & RRec70
UA1740 & RRec70

UA4760 & RRec70
UA1740 & RRec70

UA6200 & RRec70
UA6460 & RRec70
UA0600 & RRec70
UA0600 & RRec70
UA0713 & RRec60
UA1740 & RRec70

UA1740 & RRec70
UA0723 & RRec60
UA0803 & RRec60
UA0803& RRec60
UA0913 & RRec60
UA0923 & RRec60
UA4360 & RRec70
Page 1 of 1 2018-02-05
Page 1 of 1 2018-02-05

G Example BM Reports

Cargado por

Información del documento

Derechos de autor

Formatos disponibles

Compartir este documento

Compartir o incrustar documentos

Opciones para compartir

¿Le pareció útil este documento?

¿Este contenido es inapropiado?

Copyright:

Formatos disponibles

G Example BM Reports

Cargado por

Copyright:

Formatos disponibles

ABB Master Data - Chart of accounts - financial reporting

Search criteria Reporting period = 2018_01A

Existence = 'Active'' B/S or

1181 Available for sale securities, current

1439 Service and fee receivables ABB,

1566 Accrued financial items, ABB othBU

1739 Valuation adjustments of goodsValuation

2236 Shares and participations, ABB Represents

3213 Capital, property and similar taxesCapital,

3358 Advances from customers, ABBOpen Int. othBU

3582 Embedded deriv.liabilities - current,

3626 Borrowings, LT falling due within

3741 Def. tax liab., non-curr., on S&PDeferred

3940 Net income Net income B/S Equity Stockholders' equity

5350 Expenses for R+D purchased/shared

5681 Formation of allowance for bad Formation

6234 Financial P/L-Int.rate - FV changes

6351 Other than temporary impairmentOther

6611 SG&A - Derecognition of emb. Deriv.

7121 Sales at sales price, ABB Int.sBU,

7146 Return of goods (not specific toReturn

7185 Cash discounts to customers, ABB

7207 Penalties-Settled in cash, ABB sDIV,

7240 Rent and leasing income from equipment

7268 Income from lending out own personnel,

7322 Inc fr servc for HR, ABB, sBU, other

7344 Inc from servc for sec., switchboard

7370 Inc fr servc/consultncy for IT, ABB

7387 Income from services for supplyIncome

7414 Other income form rights granted

7499 ABB trademark/tradename fees.ABB

7562 Income from other order relatede.g.

8403 Profit from disposal of mach.&equip.

9148 Deferred software costs, Int.sBU, ThisothPG-

9389 DTL non-current, on prov and accured

EA2150 x (SG&A & Net non-

EA2500; UF8952 & Sales cost centers

UA2750 UU2790, UZ2730 EA3600

UA2750 UU2790, UZ2730 EA3600

UA2750 UU2790, UZ2730 UV7992, EA3600

UA2780 UU2790, UZ2780

EA3600; UF8922 & X

UA2740 UU2790, UZ2730 EA2100

UA2742 UU2790, UZ2730 EA2100

UA2780 UU2790, UZ2780 EA2100

UA2770 UZ2770, UU2790 EA2700

UA1740 UU1570 UV4540 x x

UA1740 UU1570 UV4530 x x

UA2770 UZ2770, UU2790

UA2780 UU2790, UZ2780 UJ2120

UA2780 UU2790, UZ2780 UJ2122

UA2780 UU2790, UZ2780 UJ2124

UJ2110 SG&A Cost centers

UJ2140 SG&A Cost centers

UJ2140 SG&A Cost centers

UJ2100 SG&A cost centers

UA2760 UU2760, UZ6890 UJ3110

UA2760 UU2760, UZ6890 UJ3110

UA2760 UU2760, UZ6890 UJ3140

UA2760 UU2760, UZ6890 UJ3140

UA0600 UU0600 UJ0100

UA2760 UU2760, UZ6890

UA2760 UU2760, UZ6890

UA2760 UU2760, UZ6890