Skip to content
English - United Kingdom
  • There are no suggestions because the search field is empty.

Transaction Nature Codes

The following is a complete list of transaction nature codes.

 
 

Code

Description

Category

Enabled

A00

Purchase/sale of goods from/to abroad – imports & exports (excluding gold)

Goods

no

A09

Commissions on purchase/sale of goods

Goods

no

A1

Capital purchase

 

yes

A10

Merchanting

Goods

no

A2

Director fees

 

yes

A3

Dividends

 

yes

A32

Repairs of movable goods (e.g., of ships & aircraft)

Goods

no

A4

FX funding

 

yes

A40

Goods procured in seaports (purchase/sale from/to non-residents)

Goods

no

A41

Goods procured in airports (purchase/sale from/to non-residents)

Goods

no

A5

General office/stationery/print

 

yes

A50

Non monetary gold held as a store of value

Goods

no

A51

Other non monetary gold & industrial gold

Goods

no

A6

Internal payment within group

 

yes

A7

Investments

 

yes

A8

IT/telecommunications

 

yes

A9

Lease

 

yes

B00

Freight sea transport services

Sea transport

no

B01

Freight air transport services

Air transport

no

B1

Marketing

 

yes

B2

Other

 

yes

B20

Passenger sea transport services

Sea transport

no

B21

Passenger air transport services

Air transport

no

B3

Professional fees/lawyers/accountants

 

yes

B30

Sea transport related services

Sea transport

no

B31

Air transport related services

Air transport

no

B4

Real estate acquisition

 

yes

B42

Other or combined mode of freight transport services

Other or combined mode of freight transport

no

B43

Other or combined mode of freight transport related services

Other or combined mode of freight transport

no

B5

Salaries

 

yes

B6

Social security

 

yes

B7

Staff benefits/bonus

 

yes

B8

Staff reimbursement

 

yes

B9

Suppliers

 

yes

C00

Business travel

Travel

no

C01

Health related travel

Travel

no

C02

Education related travel

Travel

no

C03

Tourism

Travel

no

C04

Expenditures by travel agencies & tour operators (e.g., hotel reservations, guided tours etc.)

Travel

no

C1

Tax/VAT/government

 

yes

C2

Training

 

yes

C3

Transfer to other company account

 

yes

C4

Travel/accommodation

 

yes

C5

Utilities

 

yes

D01

Postal services

Postal, courier & telecommunication

no

D02

Courier services

Postal, courier & telecommunication

no

D10

Telecommunication services

Postal, courier & telecommunication

no

E04

Services related to construction abroad

Construction

no

E05

Services related to construction in Cyprus

Construction

no

F00

Life insurance & pension funding – gross premiums

Insurance

no

F01

Life insurance & pension funding – gross claims

Insurance

no

F10

Freight insurance – gross premiums

Insurance

no

F11

Freight insurance – gross claims

Insurance

no

F20

Other direct insurance (e.g., marine, aviation, accident, health, fire & general liability insurance) – gross premiums

Insurance

no

F21

Other direct insurance – gross claims

Insurance

no

F30

Reinsurance – gross premiums

Insurance

no

F31

Reinsurance – gross claims

Insurance

no

F40

Auxiliary services related to insurance or reinsurance (e.g., agents' commission & actuarial services)

Insurance

no

F50

Financial Services provided by banks, financial brokers & other financial intermediaries

Financial & leasing

no

F60

Operational leasing services – rentals (e.g., charters of ships & aircraft without crew)

Financial & leasing

no

F61

Financial leasing - residents chartering own ships or aircraft to non – residents for a long period of time

Financial & leasing

no

F62

Financial leasing - non-residents chartering own ships or aircraft to residents for a long period of time

Financial & leasing

no

G00

Computer services provided by IT companies

Computer & information

no

G10

Services provided by news agencies & other information suppliers

Computer & information

no

G50

Franchises

Franchises & royalties

no

G60

Royalties & licence fees

Franchises & royalties

no

H10

Legal services

Professional, business & technical services

no

H11

Accounting, auditing, bookkeeping & tax consulting services

Professional, business & technical services

no

H15

Business & management consultancy & public relations services

Professional, business & technical services

no

H20

Advertising, market research & public opinion polling

Professional, business & technical services

no

H30

Research & development services

Professional, business & technical services

no

H40

Architectural, engineering & similar services

Professional, business & technical services

no

H50

Waste treatment & depollution services

Professional, business & technical services

no

H51

Agricultural, mining & other on site processing services

Professional, business & technical services

no

H52

Technical inspection of goods & materials

Professional, business & technical services

no

H80

Audio-visual & related services

Personal, audio-visual, cultural & recreational

no

H90

Education related services

Personal, audio-visual, cultural & recreational

no

H91

Health related services

Personal, audio-visual, cultural & recreational

no

H92

Cultural & recreational services

Personal, audio-visual, cultural & recreational

no

I00

Embassies & consulates related services

Government, not included elsewhere

no

I01

Military units & agencies related services

Government, not included elsewhere

no

J12

Dividends & distributed branch profits

Direct investment income

no

J22

Interest on debt between direct investors & affiliated companies

Direct investment income

no

J50

Income on real estate (rent)

Direct investment income

no

K01

Income earned by residents on equity issued by non-residents (dividends received on shares)

Portfolio investment income

no

K02

Income earned by residents on bonds & notes issued by non-residents (interest received on bonds & notes)

Portfolio investment income

no

K03

Income earned by residents on money market instruments issued by non-residents (interest received on money market instruments)

Portfolio investment income

no

K05

Income payable to non-residents on equity issued by residents (dividends paid on shares)

Portfolio investment income

no

K06

Income payable to non-residents on bonds & notes issued by residents (interest on bonds & notes)

Portfolio investment income

no

K07

Income payable to non-residents on money market instruments issued by residents (interest on money market instruments)

Portfolio investment income

no

K81

Interest on loans between residents & non-residents

Other investment income

no

K82

Interest on deposits

Other investment income

no

K90

Wages & salaries of workers & employees

Compensation of workers & employees

no

L04

Development aid

Transfers

no

L05

Contributions to/from EU institutions

Transfers

no

L06

Contributions to/from non-EU international organisations

Transfers

no

L07

Transfers not included elsewhere (e.g., gifts, donations, inheritance, compensation, lotteries)

Transfers

no

L20

Workers' remittances

Transfers

no

L21

Migrants transfers, i.e., transfers of funds held by persons emigrating from Cyprus (debits) & by persons immigrating to Cyprus (credits)

Transfers

no

L30

Tax payments & receipts

Transfers

no

M10

Direct investment by residents in equity capital of non-resident companies

Direct investment abroad

no

M22

Short-term loans (maturity of one year or less) from resident direct investors to affiliated companies abroad or vice versa

Direct investment abroad

no

M23

Long-term loans (maturity of more than a year) from resident direct investors to affiliated companies abroad or vice versa

Direct investment abroad

no

M49

Investment by residents in real estate located abroad

Direct investment abroad

no

M50

Direct investment by non-residents in equity capital of resident companies

Direct investment in Cyprus

no

M62

Short-term loans (maturity of one year or less) from non-resident direct investor to affiliated companies in Cyprus or vice versa

Direct investment in Cyprus

no

M63

Long-term loans (maturity of more than a year) from non-resident direct investor to affiliated companies in Cyprus or vice versa

Direct investment in Cyprus

no

M99

Investment by non-residents in real estate located in Cyprus

Direct investment in Cyprus

no

N01

Purchase/sale by residents of equity issued by non-residents

Portfolio investment

no

N02

Purchase/sale by residents of bonds & notes issued by non-residents

Portfolio investment

no

N03

Purchase/sale by residents of money market instruments issued by non-residents

Portfolio investment

no

N05

Purchase/sale by non-residents of equity issued by residents

Portfolio investment

no

N06

Purchase/sale by non-residents of bonds & notes issued by residents

Portfolio investment

no

N07

Purchase/sale by non-residents of money market instruments issued by residents

Portfolio investment

no

P00

Advances/repayments from/to non-resident suppliers (short-term)

Trade credits

no

P01

Advances/repayments from/to non-resident suppliers (long-term)

Trade credits

no

P05

Advances/repayments to/from non-resident customers (short-term)

Trade credits

no

P06

Advances/repayments to/from non-resident customers (long-term)

Trade credits

no

P22

Loans granted by resident non-banks to non-residents (short-term)

Loans

no

P23

Loans granted by resident non-banks to non-residents (long-term)

Loans

no

P25

Loans by non-resident banks to residents (short-term)

Loans

no

P26

Loans by non-resident banks to residents (long-term)

Loans

no

P27

Loans by non-resident non-banks to residents (short-term)

Loans

no

P28

Loans by non-resident non-banks to residents (long-term)

Loans

no

P40

Deposits of residents in non-resident banks (banks abroad)

Deposits

no

Q21

Payments related to financial derivatives

Financial derivatives

no

ZP20

Loans granted by resident banks to non-residents (short-term)

Loans

no

ZP21

Loans granted by resident banks to non-residents (long-term)

Loans

no

ZP45

Deposits of non-residents in resident banks

Deposits

no