scope of the Regulation;

financial statements (balance sheet, income statement, notes to the financial statements);

accounting principles (true and fair view, comparability and continuity, regularity and sincerity, prudence, permanence of methods, ...);

accounting methods and impact of their changes ...

Assets (excluding financial assets):

• definition of intangible and tangible assets, inventory, prepaid expenses;

• valuation of assets;

• accounting treatment, general rules and specific arrangements, ...

Financial assets:

• long-term securities : general rules, accounting treatment and valuation of equity investments, securities valued by the equity method, portfolio investments, ...;

• general rules relating to investment securities;

• other securities transactions ...

Owners' equity (share capital, investment grants recorded in owners' equity, regulated provisions, ...) : definition and accounting treatment;

Other liabilities:

• definitions (debt, provision, deferred income, ...);

• recognition criteria;

• valuation : liabilities in foreign currencies, provisions, consideration of future events, ...

• provisions for pensions and similar obligations ...

intangible and tangible assets, inventory;

securities and marketable securities;

receivables and payables;

cash and cash equivalents;

unrealized foreign exchange gains and losses ...

expenses: definitions, type of expenses, accounting treatment, accounting period, ...;

revenues: definitions, type of income, turnover, transactions with retention of title clauses,
accounting period, ...;

profit or loss: calculation, classification in the income statement, recognition of profits, ...;

taxes and duties;

income taxes: applicable tax rate, tax consolidation ...

software;

websites;

greenhouse gas emission allowances;

energy saving certificates;

quarry land, drilling royalties;

agricultural activities;

tokens issued and held;

joint ventures;

long-term contracts;

trust transactions;

share purchase, stock option plans, employee share ownership plan;

financial guarantee contracts;

transactions with a company in receivership;

trading online transactions;

derivative financial instruments, hedging, ...

defintions of mergers and similar transactions: merger of entities, merger without exchange of shares, demerger of companies, ...;

accounting rules and valuation of contributions;

definitions of acquiring entity, receiving entity, initiating entity and target entity;

specific cases, merger deficit, reciprocal transactions, ...;

information to be included in the notes to the financial statements.

requirements for preparation and presentation of financial statements: relevance of information, tabular form, liste form, standard system, abridged system, extended system, ... ;

annual financial statements : balance sheet and income statement;

information to be included in the notes to the annual financial statements: for legal persons, for natural persons, information to be mentioned for specific areas of activity;

notes to the annual financial statements:

• table of fixed assets,

• table of depreciation and amortization;

• statement of maturities of receivables and payables;

• table of subsidiaries and equity interests;

• portfolio investments;

• fund flow statement ...

documentation, use of the national currency, use of the national language, computerized accounting, ...;

double-entry bookkeeping, accounting records, ledgers, supporting documents, closing procedures, ...;

chart of accounts : classification, summary of accounts, rules of setting up the chart of accounts, ...;

functionning of accounts.