Shares classified as debt - mapping

Where shares have been classified as debt, the nominal code should be mapped to a code starting with D30 (Debt due within one year) or E30 (Debt due after more than one year):

D30.11.01            Equity shares treated as debt - fully paid       

D30.11.02            Equity shares treated as debt - part paid

D30.11.10            Equity share premium treated as debt      

D30.21.01            Non-equity shares treated as debt - fully paid

D30.21.02            Non-equity shares treated as debt - part paid

D30.21.10            Non-equity share premium treated as debt      

E30.11.01             Equity shares treated as debt - fully paid

E30.11.02             Equity shares treated as debt - part paid        

Etc.

Any class of share that is not being treated as debt will be mapped to a code starting G01.