The XBRL reclassification scheme lists all the accounts and profit and loss items that form the financial statements. One or more reference accounts have been combined with each item to calculate the final balance. Like for the EEC financial statements, it is possible to partially indicate the plan code, even if it does not correspond to a precise level of the structure In the example we can see that to establish the value of the lands and buildings to charge to the financial statements, reference is made to the debits balance of the accounts that begin with 000210 algebraically added to the credits balance of the two provisions accounts (04011001 and 04051001).