PCMN (Standard Chart of Accounts)

The PCMN is the standardized chart of accounts mandatory for Belgian co-ownerships since 2010. It requires double-entry bookkeeping and a standardized account structure for financial transparency. Classes 1 to 5 are balance sheet accounts, classes 6 and 7 are expenses and income. The syndic must present annual accounts in compliance with this chart at the general assembly (Royal Decree of 12 July 2012).