2008 Chart of Accounts New Accounting Standards Chart of Accounts Serial Number Accounting Account Number Accounting Account Name 1. Asset Category 1 1001 Cash on Hand 2 1002 Bank Deposits 3 1003 Central Bank Deposits (new for bank use only) 4 1011 Deposits with interbank banks are newly added 5 1012 Other monetary funds 4 1101 Short-term investment (spin-off) 5 1102 Short-term investment depreciation reserves (name changed) 6 1021 Settlement reserves (newly added specifically for securities) 7 1031 Margin deposits (financial** *Newly added) 8 1101 Trading financial assets (newly added) 9 1111 Financial assets purchased under resale agreements 10 1121 Notes receivable 11 1122 Accounts receivable 12 1123 Prepaid accounts 13 1131 Dividends receivable 14 1132 Interest receivable 15 1201 Subrogation recovery receivable (newly added for insurance purposes only) 16 1211 Reinsurance accounts receivable (newly added for insurance purposes only) 17 1212 Reinsurance contract reserves receivable 18 1221 Other receivables 19 1231 Bad debt provisions 1261 Entrusted sales of goods 13 1161 Subsidies receivable 20 1301 Discounted assets (new for banks) 21 1302 Placement funds (new) 22 1303 Loans (new for banks and insurance***) 23 1304 Loan loss provisions (banks and insurance*** 24 1311 Agency for redemption of securities (new for banking and securities use) 25 1321 Agency business assets (new) 26 1401 Material procurement (name changed) 27 1402 Materials in transit (new) 28 1403 Raw materials 29 1404 Materials Cost difference 30 1405 Goods in stock 31 1406 Goods shipped (new) 32 1407 Price difference between purchase and sale of goods 33 1408 Entrusted processing materials 34 1411 Turnover materials (new) 1412 Packaging and low-value consumables 35 1421 Consumable biological assets 36 1431 Precious metals 37 1441 Debt-repaired assets (new for financial purposes) 38 1451 Surplus materials (new for insurance) 39 1461 Financial lease assets (new for leasing) 40 1471 Inventory depreciation provisions 41 1501 Held-to-maturity investments ( Newly added) 42 1502 Provision for impairment of held-to-maturity investments (newly added) 43 1503 Available-for-sale financial assets (newly added) 44 1511 Long-term equity investment 29 1402 Long-term debt investment (name changed) 45 1512 Provision for impairment of long-term equity investment 46 1521 Investment real estate (new) 47 1531 Long-term receivables (new) 48 1532 Unrealized financing income (new) 49 1541 Deposited capital deposit (new) 50 1601 Fixed assets 51 1602 Accumulated depreciation 52 1603 Fixed Asset impairment provision 53 1604 Construction in progress 54 1605 Engineering materials 55 1606 Fixed asset liquidation 56 1611 Unguaranteed residual value (new addition for leasing) 57 1621 Productive biological assets (new special for agriculture) 58 1622 Accumulated depreciation of productive biological assets (New additions for agriculture) 59 1623 Public welfare biological assets (new additions for agriculture) 60 1631 Oil and gas assets (new additions for oil and natural gas extraction) 61 1632 Accumulated depletion (new additions for oil and natural gas extraction) 62 1701 Intangible assets 63 1702 Accumulated amortization Sales (new) 64 1703 Provision for impairment of intangible assets

65 1711 Goodwill (new) 41 1815 Unrecognized financing expenses (changed category) 66 1801 Long-term deferred expenses 67 1811 Deferred income tax assets (new) 68 1821 Separate account assets (new only for insurance) 69 1901 Properties to be disposed of Profit and loss II. Liabilities 70 2001 Short-term borrowings 71 2002 Deposits of deposits (new for financial purposes) 72 2003 Funds borrowed from banks (new for financial purposes) 73 2004 Borrowings from the central bank (new for banking purposes) 74 2011 Deposits from customers (new for bank use) 75 2012 Interbank deposits (new for bank use) 76 2021 Discount liabilities (new for bank use) 77 2101 Trading financial liabilities (new) 78 2111 Financial assets sold under repurchase agreements (Added for financing purposes) 79 2201 Notes payable 80 2202 Accounts payable 81 2203 Accounts received in advance 82 2211 Employee compensation payable 50 2153 Welfare fees payable (consolidated) 83 2221 Taxes payable (consolidated) 53 2176 Other payables Accounts payable (consolidated) 84 2231 Interest payable (new) 85 2232 Dividends payable 86 2241 Other payables 87 2251 Policy dividends payable (new for insurance only) 88 2261 Reinsurance accounts payable (new for insurance only) 89 2311 Securities trading agency 90 2312 Agency underwriting securities funds (newly added for securities and bank *** use) 91 2313 Agency payment for securities (newly added for securities and bank *** use) 92 2314 Agency business liabilities (newly added) 93 2401 Deferred income (newly added) 94 2501 Long-term borrowings 95 2502 Bonds payable 96 2601 Unexpired liability reserves (newly added exclusively for insurance) 97 2602 Insurance liability reserves (newly added exclusively for insurance) 98 2611 Policyholders’ savings ( Specially added for insurance) 99 2621 Separate account liabilities (newly added for insurance) 100 2701 Long-term payables 101 2702 Unrecognized financing expenses (changed category) 102 2711 Special payables 103 2801 Estimated liabilities 104 2901 Deferred income tax liabilities (changed name) 3 , ***Same type 105 3001 Clearing fund transactions (new for bank use) 106 3002 Currency exchange (new for financial use) 107 3101 Derivatives (new) 108 3201 Hedging instruments (new) 109 3202 Hedging Items (newly added) 4. Owner’s equity 110 4001 Paid-in capital 111 4002 Capital reserve 112 4101 Surplus reserve 113 4102 General risk reserve (newly added for financial purposes) 114 4103 Profit for the year 115 4104 Profit distribution 116 4201 Treasury shares (newly added) 5. Cost category 117 5001 Production costs 118 5101 Manufacturing expenses 119 5201 Labor costs 120 5301 Research and development expenditures (newly added) 121 5401 Engineering construction (newly added exclusively for construction contractors) 122 5402 Project settlement (construction contracting) 123 5403 Mechanical operations (new for construction contractors) 6. Profit and loss category 124 6001 Main business income 125 6011 Interest income (new for financial purposes) 126 6021 Fees and commission income (financial* **Newly added) 127 6031 Premium income (newly added exclusively for insurance) 128 6041 Rental

Lease income (new for leasing purpose) 129 6051 Other business income 130 6061 Exchange gains and losses (new for finance) 131 6101 Gains and losses from changes in fair value (new) 132 6111 Investment income 133 6201 Amortization of insurance liability reserves (new for insurance) ) 134 6202 Amortization of compensation expenses (new additions exclusively for insurance) 135 6203 Amortization of reinsurance expenses (new additions exclusively for insurance) 136 6301 Non-operating income 137 6401 Main business costs 138 6402 Other business expenses 139 6403 Business taxes and surcharges 140 6411 Interest Expenses (new for financial purposes) 141 6421 Fees and commission expenses (new for financial purposes) 142 6501 Withdrawal of unexpired liability reserves (new for insurance) 143 6502 Withdrawal of insurance liability reserves (new for insurance) Exclusively added) 144 6511 Compensation expenses (exclusively added for insurance) 145 6521 Policyholder dividend payment (exclusively added for insurance) 146 6531 Surrender payment (exclusively added for insurance) 147 6541 Premiums ceded (exclusively added for insurance) 148 6542 Reinsurance expenses (new for insurance purposes only) 149 6601 Sales expenses (name change) 150 6602 Management expenses 151 6603 Financial expenses 152 6604 Exploration expenses (new) 153 6701 Asset impairment losses (new) 154 6711 Non-operating expenses 155 6801 Income tax Expenses (name change) 156 6901 Adjustment of profit and loss in previous years