Luxembourg Standard Chart of Accounts

Luxembourg Standard Chart of Accounts

The Grand-Ducal Regulation of

Luxembourg

12 September 2019 determining the content of the standard chart of accounts as per Article 12 of the Commercial code revised

the Luxembourg Standard Chart of

Standard Chart

Accounts (PCN) dated 10 June 2009. The PCN is applicable to :

of Accounts

individual business persons, commercial companies vested with

legal personality: SA, S?rl, SE, SC,

SCA, SCS, SNC,

EIG and EEIG,

Luxembourg branches of individual

business persons not domiciled in

Class 1 Equity, provisions and financial liabilities accoLuunxetsmbourg, of foreign law commercial

companies, of EIG and EEIG,

Class 2 Formation expenses and fixed assets accounStosparfis.

Class 3 Inventories accounts Class 4 Debtors and creditors Class 5 Financial accounts Class 6 Charges accounts Class 7 Income accounts Annex 1 Details of the Account 106

Exceptions ? individual business persons, provided

their turnover (excluding VAT) is less than or equal to EUR 100,000, ? SNC and SCS provided their turnover (excluding VAT) is less than or equal to EUR 100,000 unless all partners indefinitely responsible are SA, S?rl or SCA or foreign law companies with comparable legal form, ? credit institutions, insurance and reinsurance companies, ? companies of the financial sector under the prudential supervision of the CSSF except for support PFS.

The new PCN is applicable to annual accounts starting from financial year beginning on or after 1 January 2020 to be filed with the Register of Commerce and Companies (RCS) during 2021 onwards.

November 2019 kpmg.lu

Legend: Highlights = Regrouping accounts A] = Assets P] = Liabilities F/S = Annual accounts

Class 1

EQUITY, PROVISIONS AND FINANCIAL LIABILITIES ACCOUNTS

Class 1

Eng Version

EQUITY, PROVISIONS AND

Class 1FINANCIAL LIABILITIES ACCOUNTS

C

EQUITY, PROVISIONS AND

EQ

Luxembourg Standard N?

F/S

10

F/S abridged Description Subscribed capital or

branches' assigned capital

and owner's account

101

P] A.I.

P] A.I.

Subscribed capital

CLLuuhxxaeertmmobbfooAuucrrcggoSSuttnaatnnsddaarrdd 102

A] A.I.

A] A.I.

Subscribed capital not called

FINANN? CIAL FL/SIABILITIFE/SS abAridCgCedOUDeNscrTipStion

FI

Class 1 C 1411 P] A.V. P] A.V. Class 1 C EQUITY, PROVISIONS AND

Results brought forward in the

process of assignment

EQ

FENIQ?NUAI1NT4Y1C2,FI/PASRLOPL]VIAAIS.BVI.IOFL/NISTaSIbEPriAd]SgAeNdA.VD.CDCesOcriUpR(atieNsosnsuTigltSnsebdr)ought forward

FENIQ

F1I0NA1N42CIAL PL]IAA.BVII.LITIEP]SAA.VCI.SbCruaObnsUcRchreNiesbsuTe'ldtSafscosaripgthinteaeldfioncraanpciitaallyear

F1I

103 A] A.II. A] A.II. Subscribed capital called

15

P] A.VII. P] A.VIIa.nd oInwtenreirm'sdaicvcidoeundt s

but unpaid

CLuhxaertmobfoAucrcgoSutnantsdard Chart of Accounts The104GrandP]-DA.uI.cal RPe] Ag.uI.lationCaopiftal of individual Chart of Accounts 12 September 2019 determincpioanmrtgnpeatrnhsiheeisp,sccoaonrnpdtoseriamnteitlar

of t1h05e stanPd] Aar.Id. charPt] Ao.fI.accoEunndtoswmasenpt eofrbranches

N10?1 16 FP/]SA.I.

FP/]SAab.Ir.idged DSeusbcsripcCtriaiobpneitdacl ainpviteasl tment subsidies

N1100? 2 11003

101

F/S 161 A] A.I.

A] A.II. 1611P] A.PI.]

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fixed

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N1

N11 111 11 1

1 11 11

1 11 1 1

11 1 11 1 11 1 11 1 11 1 1 1 1 1

11

111 11 11 1

11

11

1

11 11 1

11

11 1 11 1 11 1 11 1 11 1

nt

cial

h er F be

Class 1

EQUITY, PROVISIONS AND FINANCIAL LIABILITIES ACCOUNTS

N?

F/S

F/S abridged Description

10

101 102 103 104

105 106 11 111 112 113 114 115 12 122 123

128 13 131 132 133 138

1381 1382 13821

Subscribed capital or branches' assigned capital and owner's account

P] A.I.

P] A.I.

Subscribed capital

A] A.I. A] A.I. Subscribed capital not called

A] A.II.

A] A.II.

Subscribed capital called but unpaid

P] A.I.

P] A.I.

Capital of individual companies, corporate partnerships and similar

P] A.I.

P] A.I.

Endowment of branches

Account of the owner or the co-owners

Share premium and similar premiums

P] A.II. P] A.II. Share premium

P] A.II. P] A.II. Merger premium

P] A.II. P] A.II. Contribution premium

P] A.II.

P] A.II.

Premiums on conversion of bonds into shares

P] A.II.

P] A.II.

Capital contribution without issue of shares

Revaluation reserves

P] A.III. P] A.III. Reserves in application of the equity method

P] A.III.

P] A.III.

Temporarily not taxable currency translation adjustments

P] A.III. P] A.III. Other revaluation reserves

Reserves

P] A.IV.1. P] A.IV.1. Legal reserve

P] A.IV.2. P] A.IV.2. Reserves for own shares or own corporate units

P] A.IV.3. P] A.IV.3. Reserves provided for by the articles of association

Other reserves, including fair-value reserve

P] A.IV.4.a) P] A.IV.4.a) Other reserves available for distribution

Other reserves not available for distribution

P]

P]

Reserve for net wealth tax

A.IV.4.b) A.IV.4.b) (NWT)

13822 13823

P] A.IV.4.b)

138231 P] A.IV.4.b)

138232 P] A.IV.4.b)

13828 P] A.IV.4.b)

14

141

P] A.IV.4.b)

P] A.IV.4.b) P] A.IV.4.b) P] A.IV.4.b)

Reserves in application of fair value

Temporarily not taxable capital gains

Temporarily not taxable capital gains to reinvest

Temporarily not taxable capital gains reinvested

Reserves not available for distribution not mentioned above

Result for the financial year and results brought forward

Results brought forward

Class 1

Class 2

Class 2

Cla

EQUITY, PROVISIONS AND

FORMATION EXPENSES AND

FORMATION EXPENSES AND

FOR

FINANCIAL LIABILITIES ACCOUNTS

FIXED ASSETS ACCOUNTS

FIXED ASSETS ACCOUNTS

FIXE

N?

F/S

F/S abridged Description

N?

F/S

F/S abridged Description

N?

F/S

F/S abridged Description

N?

1411 1412 142 15 16 161 1611 1612

16121 16122 1613

P] A.V. P] A.V. P] A.VI. P] A.VII.

P] A.VIII.

P] A.VIII. P] A.VIII. P] A.VIII.

P] A.V. P] A.V. P] A.VI. P] A.VII.

P] A.VIII.

P] A.VIII. P] A.VIII. P] A.VIII.

Results brought forward in the process of assignment

Results brought forward (assigned)

Result for the financial year

Interim dividends

Capital investment subsidies

Subsidies on intangible fixed assets

Development costs

Concessions, patents, licences, trademarks and similar rights and assets

acquired against payment (except Goodwill)

created by the undertaking itself

Goodwill acquired for consideration

20

201 A] B. 203 A] B.

A] B. A] B.

204 A] B.

A] B.

208 A] B.

A] B.

21

211 A] C.I.1. A] C.I.

212

2121 21211 A] C.I.2.a) A] C.I.

Formation expenses and similar expenses

Set-up and start-up costs

Expenses for increases in capital and for various operations (merger, demerger, change of legal form)

Loan issuances expenses

Other similar expenses

Intangible fixed assets

Development costs

Concessions, patents, licences, trademarks and similar rights and assets

acquired for consideration (except Goodwill)

Concessions

221112 A] C.II.1. A] C.II. Property rights and similar

224

221118 A] C.II.1. A] C.II. Other land 224

22112 A] C.II.1. A] C.II. Land in foreign countries

2212

Fixtures and fittings-out of land

224

22121 A] C.II.1. A] C.II.

Fixtures and fitting-outs of land in Luxembourg

224

22122 A] C.II.1. A] C.II. Fixtures and fitting-outs of land

in foreign countries

23

2213

Buildings

231

22131

Buildings in Luxembourg

221311 A] C.II.1. A] C.II. Residential buildings

232

221312 A] C.II.1. A] C.II. Non-residential buildings

233

221313 A] C.II.1. A] C.II. Mixed-use buildings

234

221318 A] C.II.1. A] C.II. Other buildings

162

Subsidies on tangible fixed

assets

1621 P] A.VIII. P] A.VIII. Subsidies on land, fitting-outs and buildings

1622 P] A.VIII. P] A.VIII. Subsidies on plant and machinery

21212 21213 21214 21215

A] C.I.2.a) A] C.I. A] C.I.2.a) A] C.I. A] C.I.2.a) A] C.I.

Patents Software licences Trademarks and franchises Similar rights and assets

22132 A] C.II.1. A] C.II. Buildings in foreign countries

2214

Fixtures and fitting-outs of

buildings

235

22141 A] C.II.1. A] C.II. Fixtures and fitting-outs of

buildings in Luxembourg

235

1623 P] A.VIII. P] A.VIII. Subsidies on other fixtures, fittings, tools and equipment (including rolling stock)

168 P] A.VIII. P] A.VIII. Other capital investment subsidies

18

Provisions

181 P] B.1. P] B.

Provisions for pensions and similar obligations

182 P] B.2. P] B.

Provisions for taxation

212151 A] C.I.2.a) A] C.I.

Copyrights and reproduction rights

22142 A] C.II.1. A] C.II. Fixtures and fitting-outs of

buildings in foreign countries

235

212152 A] C.I.2.a) A] C.I. Greenhouse gas and similar

2215

Investment properties

235

emission quotas

22151 A] C.II.1. A] C.II. Investment properties in

235

212158 A] C.I.2.a) A] C.I.

Other similar rights and assets acquired for consideration

22152 A] C.II.1. A] C.II.

Luxembourg Investment properties in

235

2122

created by the undertaking

itself

222

foreign countries

235

Plant and machinery

183 P] B.2. P] B.

Deferred tax provisions

21221 A] C.I.2.b) A] C.I. Concessions

2221 A] C.II.2. A] C.II. Plant

235

188 1881 P] B.3. 1882 P] B.3. 19

P] B. P] B.

192 1921 P] C.1.a)i) P] C.a)

Other provisions

Operating provisions

Financial provisions

Debenture loans and amounts owed to credit institutions

Convertible debenture loans

due and payable within one year

21222 A] C.I.2.b) A] C.I. Patents

2222 A] C.II.2. A] C.II. Machinery

235

21223 A] C.I.2.b) A] C.I. Software licences

223

21224 A] C.I.2.b) A] C.I. Trademarks and franchises

Other fixtures and fittings,

tools and equipment (including

rolling stock)

235

21225

Similar rights and assets

2231 A] C.II.3. A] C.II. Transportation and handling

212251 A] C.I.2.b) A] C.I. Copyrights and reproduction

equipment

235

rights

2232 A] C.II.3. A] C.II. Motor vehicles

212258 A] C.I.2.b) A] C.I.

Other similar rights and assets created by the undertaking itself

2233 A] C.II.3. A] C.II. Tools

236

1922 P] C.1.a)ii) P] C.b) 193

due and payable after more than one year

Non-convertible debenture

213 A] C.I.3. A] C.I. Goodwill acquired for consideration

2234 2235

A] C.II.3. A] C.II. A] C.II.3. A] C.II.

Furniture Computer equipment

236 236

1931 P] C.1.b)i) P] C.a)

loans

due and payable within one year

214 A] C.I.4. A] C.I. Down payments and intangible fixed assets under development

2236 2237

A] C.II.3. A] C.II. A] C.II.3. A] C.II.

Livestock Returnable packaging

236

1932 P] C.1.b)ii) P] C.b) 194 1941 P] C.2.a) P] C.a) 1942 P] C.2.b) P] C.b)

due and payable after more than one year

Amounts owed to credit institutions

due and payable within one year

due and payable after more than one year

22 221

2211 22111 221111 A] C.II.1.

A] C.II.

Tangible fixed assets Land, fixtures and fitting-outs and buildings Land Land in Luxembourg Developed land

2238 224

A] C.II.3. A] C.II.

2241

Other fixtures

Down payments and tangible fixed assets under development

Land, fitting-outs and buildings

Class 2

FORMATION EXPENSES AND FIXED ASSETS ACCOUNTS

Class 3

INVENTORIES ACCOUNTS

Class 4

Class 4

Cla

DEBTORS AND CREDITORS

DEBTORS AND CREDITORS

DEB

ar of land of land of land

tries of of of ries

s, uding ng

N?

F/S

F/S abridged Description

22411 A] C.II.4. A] C.II.

Land, fitting-outs and buildings in Luxembourg

22412 A] C.II.4. A] C.II.

Land, fitting-outs and buildings in foreign countries

2242 A] C.II.4. A] C.II. Plant and machinery

2243 A] C.II.4. A] C.II.

Other fixtures and fittings, tools and equipment (including rolling stock)

23

Financial fixed assets

231 A] C.III.1. A] C.III. Shares in affiliated undertakings

232 A] C.III.2. A] C.III. Amounts owed by affiliated undertakings

233 A] C.III.3. A] C.III. Participating interests

234 A] C.III.4. A] C.III. Amounts owed by undertakings with which the undertaking is linked by virtue of participating interests

235

Securities held as fixed

assets

2351

Securities held as fixed assets (equity right)

23511

Shares or corporate units

235111 A] C.III.5. A] C.III. Listed shares

235112 A] C.III.5. A] C.III. Unlisted shares

23518 A] C.III.5. A] C.III. Other securities held as fixed assets (equity right)

2352

Securities held as fixed assets (creditor's right)

23521 A] C.III.5. A] C.III. Debentures

23528 A] C.III.5. A] C.III.

Other securities held as fixed assets (creditor's right)

2353 A] C.III.5. A] C.III. Shares of collective investment funds

2358 A] C.III.5. A] C.III. Other securities held as fixed assets

236

Loans, deposits and claims

held as fixed assets

2361 A] C.III.6. A] C.III. Loans

2362 A] C.III.6. A] C.III. Deposits and guarantees paid

2363 A] C.III.6. A] C.III. Long-term receivables

nder

N? 30 301 303 304 31 311 312 313 314 315

32 321 322 323

36 361 362 3621 3622 363 3631 3632 37

F/S

A] D.I.1. A] D.I.1. A] D.I.1.

A] D.I.2. A] D.I.2. A] D.I.2. A] D.I.2. A] D.I.2.

A] D.I.3. A] D.I.3. A] D.I.3.

A] D.I.3. A] D.I.3. A] D.I.3.

A] D.I.3. A] D.I.3. A] D.I.4.

F/S abridged Description

Inventories of raw materials and consumables

A] D.I.

Inventories of raw materials

A] D.I.

Inventories of consumable materials and supplies

A] D.I.

Inventories of packaging

Inventories of work and contracts in progress

A] D.I.

Inventories of work in progress

A] D.I.

Contracts in progress goods

A] D.I.

Contracts in progress services

A] D.I.

Buildings under construction

A] D.I.

Down payments received on inventories of work and on contracts in progress

Inventories of goods

A] D.I.

Inventories of finished goods

A] D.I.

Inventories of semi-finished goods

A] D.I.

Inventories of residual goods (waste, rejected and recuperable material)

Inventories of merchandises and other goods for resale

A] D.I.

Inventories of merchandise

Inventories of land for resale

A] D.I.

Inventories of land for resale in Luxembourg

A] D.I.

Inventories of land for resale in foreign countries

Inventories of buildings for resale

A] D.I.

Inventories of buildings for resale in Luxembourg

A] D.I.

Inventories of buildings for resale in foreign countries

A] D.I.

Down payments on account on inventories

N? 40

401 4011 4012 4013 4014 4015 4019 402

4021 4025 4029 41

411 4111

41111 41112 41118 41119 4112

41121 41122 41128 41129 412

4121

41211

F/S

F/S abridged Description

Trade receivables (Receivables from sales and rendering of services)

Trade receivables due and payable within one year

A] D.II.1.a) A] D.II.a) Customers

A] D.II.1.a) A] D.II.a) Customers - Receivable bills of exchange

A] D.II.1.a) A] D.II.a) Doubtful or disputed customers

A] D.II.1.a) A] D.II.a) Customers - Unbilled sales

P] C.4.a) P] C.a)

Customers with a credit balance

A] D.II.1.a) A] D.II.a) Value adjustments

Trade receivables due and payable after more than one year

A] D.II.1.b) A] D.II.b) Customers

P] C.4.b) P] C.b)

Customers with creditor balance

A] D.II.1.b) A] D.II.b) Value adjustments

Amounts owed by affiliated undertakings and by undertakings with which the undertaking is linked by virtue of participating interests

Amounts owed by affiliated undertakings

Amounts owed by affiliated undertakings receivable within one year

A] D.II.2.a) A] D.II.a) Trade receivables

A] D.II.2.a) A] D.II.a) Loans and advances

A] D.II.2.a) A] D.II.a) Other receivables

A] D.II.2.a) A] D.II.a) Value adjustments

Amounts owed by affiliated undertakings receivable after more than one year

A] D.II.2.b) A] D.II.b) Trade receivables

A] D.II.2.b) A] D.II.b) Loans and advances

A] D.II.2.b) A] D.II.b) Other receivables

A] D.II.2.b) A] D.II.b) Value adjustments

Amounts owed by undertakings with which the undertaking is linked by virtue of participating interests

Amounts owed by undertakings with which the undertaking is linked by virtue of participating interests receivable within one year

A] D.II.3.a) A] D.II.a) Trade receivables

N?

F/S

F/S abridged Description

41212 A] D.II.3.a) A] D.II.a) Loans and advances

41218 A] D.II.3.a) A] D.II.a) Other receivables

41219 A] D.II.3.a) A] D.II.a) Value adjustments

4122

Amounts receivable after

more than one year

41221 A] D.II.3.b) A] D.II.b) Trade receivables

41222 A] D.II.3.b) A] D.II.b) Loans and advances

41228 A] D.II.3.b) A] D.II.b) Other receivables

41229 A] D.II.3.b) A] D.II.b) Value adjustments

42

Other receivables

421

Other receivables within

one year

4211

Staff - Advances and down

payments

42111 A] D.II.4.a) A] D.II.a) Advances and down payments

42119 A] D.II.4.a) A] D.II.a) Value adjustments

4212 A] D.II.4.a) A] D.II.a) Amounts owed by partners and shareholders (others than from affiliated undertakings)

4213

State - Subsidies to be

received

42131 A] D.II.4.a) A] D.II.a) Investment subsidies

42132 A] D.II.4.a) A] D.II.a) Operating subsidies

42138 A] D.II.4.a) A] D.II.a) Other subsidies

4214

Direct Tax Authority (ACD)

42141 A] D.II.4.a) A] D.II.a) Corporate income tax

42142 A] D.II.4.a) A] D.II.a) Municipal business tax

42143 A] D.II.4.a) A] D.II.a) Net wealth tax

42144 A] D.II.4.a) A] D.II.a) Withholding tax on wages and salaries

42145 A] D.II.4.a) A] D.II.a) Withholding tax on financial investment income

42146 A] D.II.4.a) A] D.II.a) Withholding tax on director's fees

42148 A] D.II.4.a) A] D.II.a) ACD - Other amounts receivable

4215 A] D.II.4.a) A] D.II.a) Customs and Excise Authority (ADA)

4216

Indirect Tax Authority (AED)

42161

Value-added tax (VAT)

421611 A] D.II.4.a) A] D.II.a) VAT paid and recoverable

421612 A] D.II.4.a) A] D.II.a) VAT receivable

421613 A] D.II.4.a) A] D.II.a) VAT down payments made

421618 A] D.II.4.a) A] D.II.a) VAT - Other receivables

42162

Indirect taxes

421621 A] D.II.4.a) A] D.II.a) Registration duties

N? 4216 4216 4216 4217

4217 4217 4217 4218 4218 4218 4218 4218 4218 4218 422 422 422

422 422 422 422 422 422 422 422 43

431 4311 4312

432

Class 4

Class 4

Class 4

Class 4

Cla

DEBTORS AND CREDITORS

DEBTORS AND CREDITORS

DEBTORS AND CREDITORS

DEBTORS AND CREDITORS

DEB

ter

in own

ners rs

CD)

ges ncial

AED) ble made s

N?

F/S

F/S abridged Description

421622 A] D.II.4.a) A] D.II.a) Subscription tax

421628 A] D.II.4.a) A] D.II.a) Other indirect taxes

42168 A] D.II.4.a) A] D.II.a) Other receivables

4217

Amounts owed by the

Social Security and other

social bodies

42171 A] D.II.4.a) A] D.II.a) Social Security office (CCSS)

42172 A] D.II.4.a) A] D.II.a)

42178 A] D.II.4.a) A] D.II.a) 4218 42181 421811 A] D.II.4.a) A] D.II.a) 421818 A] D.II.4.a) A] D.II.a) 42187 A] D.II.4.a) A] D.II.a)

42188 A] D.II.4.a) A] D.II.a)

42189 A] D.II.4.a) A] D.II.a) 422

4221 A] D.II.4.b) A] D.II.b)

4222 A] D.II.4.b) A] D.II.b)

4223

42231 42232 42238 4228 42287

A] D.II.4.b) A] D.II.b) A] D.II.4.b) A] D.II.b) A] D.II.4.b) A] D.II.b)

A] D.II.4.b) A] D.II.b)

42288 A] D.II.4.b) A] D.II.b)

42289 A] D.II.4.b) A] D.II.b) 43

431 4311 P] C.3.a) P] C.a) 4312 P] C.3.a) P] C.a)

432

Foreign social security offices

Other social bodies

Miscellaneous receivables

Foreign taxes

Foreign VAT

Other foreign taxes

Derivative financial instruments

Other miscellaneous receivables

Value adjustments

Other receivables after one year

Staff - advances and down payments

Amounts owed by partners and shareholders (others than from affiliated undertakings)

State - Subsidies to be received

Investment subsidies

Operating subsidies

Other subsidies

Miscellaneous receivables

Derivative financial instruments

Other miscellaneous receivables

Value adjustments

Down payments received on orders as far as they are not deducted distinctly from inventories

Down payments received within one year

Down payments received on orders

Inventories of work and contracts in progress less down payments received

Down payments received after more than one year

N? 4321 4322

44 441 4411 44111 44112 44113 4412 44121 44123 442 4421 4422 45

451 4511

45111 45112 45118 4512

45121

F/S

F/S abridged Description

P] C.3.b) P] C.b)

Down payments received on orders

P] C.3.b) P] C.b)

Inventories of work and contracts in progress less down payments received

Trade payables and bills of exchange

Trade payables

Trade payables within one year

P] C.4.a) P] C.a) Suppliers

P] C.4.a) P] C.a)

Suppliers - invoices not yet received

A] D.II.1.a) A] D.II.a) Suppliers with a debit balance

Trade payables after more than one year

P] C.4.b) P] C.b) Suppliers

A] D.II.1.b) A] D.II.b) Suppliers with a debit balance

Bills of exchange payable

P] C.5.a) P] C.a)

Bills of exchange payable within one year

P] C.5.b) P] C.b)

Bills of exchange payable after more than one year

Amounts payable to affiliated undertakings and to undertakings with which the undertaking is linked by virtue of participating interests

Amounts payable to affiliated undertakings

Amounts payable to affiliated undertakings within one year

P] C.6.a) P] C.a) Purchases and services

P] C.6.a) P] C.a) Loans and advances

P] C.6.a) P] C.a) Other payables

Amounts payable to affiliated undertakings after more than one year

P] C.6.b) P] C.b) Purchases and services

45122 45128 452

P] C.6.b) P] C.6.b)

P] C.b) P] C.b)

4521

Loans and advances

Other payables

Amounts payable to undertakings with which the undertaking is linked by virtue of participating interests

Amounts payable to undertakings with which the undertaking is linked by virtue of participating interests within one year

N? 45211 45212 45218 4522

F/S P] C.7.a) P] C.7.a) P] C.7.a)

45221 45222 45228 46

P] C.7.b) P] C.7.b) P] C.7.b)

461 4611 P] C.8.a) 4612 46121 461211 P] C.8.a)

461212 P] C.8.a) 46122

461221 P] C.8.a) 461222 P] C.8.a) 46123 461231 P] C.8.a) 461232 P] C.8.a) 46124 P] C.8.a)

46125 P] C.8.a)

46126 P] C.8.a)

46128 P] C.8.a)

4613 P] C.8.a)

4614

46141 461411 P] C.8.a) 461412 P] C.8.a) 461413 P] C.8.a)

461418 P] C.8.a) 46142 461421 P] C.8.a) 461422 P] C.8.a)

F/S abridged Description

P] C.a) Purchases and services

P] C.a) Loans and advances

P] C.a) Other payables

Amounts payable to undertakings with which the undertaking is linked by virtue of participating interests payable after more than one year

P] C.b) Purchases and services

P] C.b) Loans and advances

P] C.b) Other payables

Tax and social security debts

Tax debts

P] C.a) Municipal authorities

Direct Tax Authority (ACD)

Corporate income tax (CIT)

P] C.a)

Corporate income tax Tax accrual

P] C.a) CIT - Tax payable

Municipal business tax (MBT)

P] C.a) MBT - Tax accrual

P] C.a) MBT - Tax payable

Net wealth tax (NWT)

P] C.a) NWT - Tax accrual

P] C.a) NWT - Tax payable

P] C.a)

Withholding tax on wages and salaries

P] C.a)

Withholding tax on financial investment income

P] C.a)

Withholding tax on director's fees

P] C.a)

ACD - Other amounts payable

P] C.a)

Customs and Excise Authority (ADA)

Indirect tax authorities (AED)

P] C.a) P] C.a) P] C.a)

P] C.a)

Value-added tax (VAT) VAT received

VAT payable

VAT down payments received VAT - Other payables

Indirect taxes

P] C.a) P] C.a)

Registration duties Subscription tax

N?

F/S

F/S abridged Description

461428 P] C.8.a) P] C.a) Other indirect taxes

46148 P] C.8.a) P] C.a) AED - Other debts

4615

Foreign tax authorities

46151 P] C.8.a) P] C.a) Foreign VAT

46158 P] C.8.a) P] C.a) Other foreign taxes

462

Social security debts and

other social securities

offices

4621 P] C.8.b) P] C.b) Social Security office (CCSS)

4622 P] C.8.b) P] C.b)

Foreign Social Security offices

4628 P] C.8.b) P] C.b) Other social bodies

47

Other debts

471

Other debts payable within

one year

4711 P] C.8.c)i) P] C.a)

Received deposits and guarantees

4712 P] C.8.c)i) P] C.a)

Amounts payable to partners and shareholders (others than from affiliated undertakings)

4713 P] C.8.c)i) P] C.a)

Amounts payable to directors, managers, statutory auditors and similar

4714 P] C.8.c)i) P] C.a) Amounts payable to staff

4715 P] C.8.c)i) P] C.a)

State - Greenhouse gas and similar emission quotas to be returned or acquired

4716

Loans and similar debts

47161 P] C.8.c)i) P] C.a) Other loans

47162 P] C.8.c)i) P] C.a) Lease debts

47163 P] C.8.c)i) P] C.a) Life annuities

47168 P] C.8.c)i) P] C.a) Other similar debts

4717 P] C.8.c)i) P] C.a)

Derivative financial instruments

4718 P] C.8.c)i) P] C.a) Other miscellaneous debts

472

Other debts payable after

more than one year

4721 P] C.8.c)ii) P] C.b)

Received deposits and guarantees

4722 P] C.8.c)ii) P] C.b)

Amounts payable to partners and shareholders (others than from affiliated undertakings)

4723 P] C.8.c)ii) P] C.b)

Amounts payable to directors, managers, statutory auditors and similar

4724 P] C.8.c)ii) P] C.b) Amounts payable to staff

4726

Loans and similar debts

47261 P] C.8.c)ii) P] C.b) Other loans

N? 4726 4726 4726 4727 4728 48 481 482 483

484 485 486 487

Class 4

DEBTORS AND CREDITORS

Class 5

FINANCIAL ACCOUNTS

Annex 1 - Class 1

Details of the account 106 ? Account of the owner or the co-owners ?

Annex 1 - Class 1

Details of the account 106 ? Account of the owner or the co-owners ?

nd CCSS)

ithin

ers ated

N? 47262 47263 47268 4727 4728 48 481 482 483

484 485 486 487

F/S

F/S abridged Description

P] C.8.c)ii) P] C.b) Lease debts

P] C.8.c)ii) P] C.b) Life annuities

P] C.8.c)ii) P] C.b) Other similar debts

P] C.8.c)ii) P] C.b)

Derivative financial instruments

P] C.8.c)ii) P] C.b) Other miscellaneous debts

Deferred charges and income

A] E.

A] E.

Deferred charges (on one or more financial years)

P] D.

P] D.

Deferred income (on one or more financial years)

P] D.

P] D.

State - Greenhouse gas and similar emission quotas received

A] E.

A] E.

Transitory or suspense accounts - Assets

P] D.

P] D.

Transitory or suspense accounts - Liabilities

A] E.

A] E.

Linking accounts (branches) - Assets

P] D.

P] D.

Linking accounts (branches) - Liabilities

aff

s and s to d

s

ebts ter

ers ated

aff s

N? 50 501

502 503

508 5081 5082 5083

5084 5085 5088 51

513 5131 5132 516 517 5171 5172 518

F/S

F/S abridged Description

Transferable securities

A] D.III.1. A] D.III. Shares in affiliated undertakings

A] D.III.2. A] D.III. Own shares or own corporate units

A] D.III.3. A] D.III.

Shares in undertakings with which the undertaking is linked by virtue of participating interests

Other transferable securities

A] D.III.3. A] D.III. A] D.III.3. A] D.III. A] D.III.3. A] D.III.

Shares - listed securities

Shares - unlisted securities

Debenture loans and other notes issued and repurchased by the company

A] D.III.3. A] D.III. A] D.III.3. A] D.III. A] D.III.3. A] D.III.

Listed debenture loans

Unlisted debenture loans

Other miscellaneous transferable securities

Cash at bank, in postal cheques accounts, cheques and in hand

Banks and postal cheques accounts (CCP)

A] D.IV. A] D.IV. Banks and CCP : available balance

P] C.2.a) P] C.a) A] D.IV. A] D.IV.

Banks and CCP : overdraft Cash in hand Internal transfers

A]s D.IV. A] D.IV. Internal transfers : debit balance

P] C.2.a) P] C.a)

Internal transfers : credit balance

A] D.IV. A] D.IV. Other cash amounts

N?

F/S

106

1061

10611 P] A.I. 10612 P] A.I.

10613 P] A.I.

10614 106141 106142 106143 106144 106145 106148

P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I.

10615 106151 106152 106153 106154

P] A.I. P] A.I. P] A.I. P] A.I.

106158 P] A.I. 10616

106161 P] A.I. 106162 P] A.I. 106163 P] A.I. 106164 P] A.I. 106165 P] A.I. 106166 P] A.I. 106168 P] A.I. 10617 106171 P] A.I. 106172 P] A.I. 106173 P] A.I. 106174 P] A.I. 106178 P] A.I. 10618 106181 P] A.I. 106183 P] A.I.

106188 10619 106191 106192

P] A.I.

P] A.I. P] A.I.

106193 P] A.I.

106194 P] A.I. 106195 P] A.I.

F/S abridged Description

P] A.I. P] A.I.

P] A.I.

P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I.

P] A.I. P] A.I. P] A.I. P] A.I.

P] A.I.

P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I.

P] A.I. P] A.I. P] A.I. P] A.I. P] A.I.

Account of the owner or the co-owners Withdrawals for the owner's or the co-owners' personal use Cash withdrawals (daily life) Withdrawals of merchandise, finished products and services (at cost) Private share of medical services expenses Private insurance premiums Life insurance Accident insurance Fire insurance Third-party insurance Full coverage insurance Other private insurance premiums Contributions Social Security Child benefit office Health insurance funds Death and other health insurance funds Other contributions In kind withdrawals (personal share of operating costs) Wages Rent Heating, gas, electricity Water Telephone Car Other in kind withdrawals Acquisitions Private furniture Private car Private held securities Private buildings Other acquisitions

P] A.I. P] A.I.

P] A.I.

P] A.I. P] A.I. P] A.I.

Taxes

Income tax paid

Municipal business tax payment in arrears

Other taxes

Special private withdrawals

Repairs to private buildings

Deposits on private financial accounts

Refund of private debts

P] A.I. P] A.I.

Gifts and allowance to children

Inheritance taxes and mutation tax due to death

N?

F/S

106198 P] A.I.

1062

10621 10622 10623 10624 106241 106242 106243 106244 106248 10625 10626 10627 10628 106281 106284 106288 10629

P] A.I. P] A.I. P] A.I.

P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I.

P] A.I. P] A.I. P] A.I. P] A.I.

F/S abridged Description

P] A.I.

P] A.I. P] A.I. P] A.I.

P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I. P] A.I.

P] A.I. P] A.I. P] A.I. P] A.I.

Other special private withdrawals Additional private contributions from the owner or the coowners Inheritance or donation Personal holdings Private loans Disposals Private furniture Private car Private shares / bonds Private buildings Other disposals Received rents Received wages or pensions Received child benefit Tax refunds Income tax Municipal business tax (MBT) Other tax refunds Business share in private expenses

S

? ?

E

? ?

Pa

? ?

E

P

? ? ? ?

Class 6

Class 6

Class 6

Class 6

Cla

CHARGES ACCOUNTS

CHARGES ACCOUNTS

CHARGES ACCOUNTS

CHARGES ACCOUNTS

CHA

N?

F/S

60

601 5.a) 603

6031 60311 5.a) 60312 5.a) 60313 5.a) 60314 5.a) 60315 5.a) 6032 5.a) 6033 5.a)

6034 5.a) 6035 5.a)

6036 5.a) 6037 5.a) 6038 5.a) 604 5.a) 606

6061 5.a) 6062 5.a) 6063 5.a)

607 6071 5.a)

6073 5.a)

6074 5.a) 6076

60761 5.a) 60762 5.a) 60763 5.a) 608

6081

60811 5.a) 60812 5.a) 60813 5.a)

F/S abridged Description

1. to 5.

Use of merchandise, raw and consumable materials

Purchases of raw materials

Purchases of consumable materials and supplies

1. to 5. 1. to 5. 1. to 5. 1. to 5. 1. to 5. 1. to 5. 1. to 5.

1. to 5. 1. to 5.

1. to 5. 1. to 5. 1. to 5. 1. to 5.

Fuels, gas, water and electricity Solid fuels Liquid fuels Gas Water and sewage Electricity Maintenance supplies Workshop, factory and store supplies and small equipment Work clothes Office and administrative supplies Motor fuels Lubricants Other consumable supplies Purchases of packaging

1. to 5. 1. to 5. 1. to 5.

Purchases of merchandise and other goods for resale

Purchases of merchandise

Purchases of land for resale

Purchases of buildings for resale

1. to 5. 1. to 5. 1. to 5.

Changes in inventory

Changes in inventory of raw materials

Changes in inventory of consumable materials and supplies

Changes in inventory of packaging

1. to 5. 1. to 5. 1. to 5.

Changes in inventory of merchandise and other goods for resale

Merchandise

Land for resale

Buildings for resale

Purchases of items included in the production of goods and services

1. to 5. 1. to 5. 1. to 5.

Services included in the production of goods and services

Tailoring

Research and development

Architects' and engineers' fees

N?

F/S

60814 5.a)

6082 5.a)

6083 5.a) 6088 5.a)

609

6091 5.a) 6093 5.a)

6094 5.a) 6096 5.a)

6098 5.a)

6099 5.a) 61 611 6111 61111 5.b) 61112 5.b) 6112 61123 5.b) 61128 5.b) 6113 5.b) 6114 5.b) 6115 61153 5.b) 61158 5.b) 612 6121 5.b)

6122 61221 5.b) 61223 5.b)

F/S abridged Description

1. to 5.

Outsourcing included in the production of goods and services

1. to 5. 1. to 5. 1. to 5.

Other purchases of material included in the production of goods and services

Purchase of greenhouse gas and similar emission quotas

Other purchases included in the production of goods and services

1. to 5. 1. to 5.

Rebates, discounts and refunds (RDR) received and not directly deducted from purchases

RDR on purchases of raw materials

RDR on purchases of consumable materials and supplies

1. to 5. 1. to 5. 1. to 5.

RDR on purchases of packaging

RDR on purchases of merchandise and other goods for resale

RDR on purchases included in the production of goods and services

1. to 5. Unallocated RDR

Other external charges

Rents and service charges

1. to 5. 1. to 5.

Rents and operational leasing for real property

Land

Buildings

1. to 5. 1. to 5.

Rents and operational leasing on movable property

Rolling stock

Other

1. to 5. 1. to 5.

Service charges and coownership expenses

Financial leasing on real property

Financial leasing on movable property

1. to 5. 1. to 5.

Rolling stock Other

Subcontracting, servicing, repairs and maintenance

1. to 5.

General subcontracting (not included in the production of goods and services)

1. to 5.

Servicing, repairs and maintenance

Buildings

1. to 5. Rolling stock

N?

F/S

61228 5.b)

613

6131 5.b)

6132 5.b) 6133 61332 5.b) 61333 5.b)

61334 5.b)

61336 5.b) 61338 5.b)

6134 61341 5.b)

61342 5.b)

61348 5.b) 6135 5.b) 6138 5.b)

614 6141 61411 5.b) 61412 5.b) 61418 5.b) 6142 5.b) 6143 5.b) 6144 5.b) 6145 5.b) 6146 5.b) 6148 5.b) 615

6151

61511 5.b) 61512 5.b) 61513 5.b) 61514 5.b) 61515 5.b)

61516 5.b) 61517 5.b)

F/S abridged Description

1. to 5. Other

1. to 5. 1. to 5.

Remuneration of intermediaries and professional fees

Commissions and brokerage fees

IT services

1. to 5.

Banking and similar services Loans' issuance expenses

1. to 5.

1. to 5. 1. to 5. 1. to 5.

Bank account charges and bank commissions (included custody fees on securities)

Charges for electronic means of payment

Factoring services

Other banking and similar services (except interest and similar expenses)

1. to 5.

1. to 5.

1. to 5. 1. to 5. 1. to 5.

Professional fees

Legal, litigation and similar fees

Accounting, tax consulting, auditing and similar fees

Other professional fees

Notarial and similar fees

Other remuneration of intermediaries and professional fees

Insurance premiums

1. to 5. 1. to 5. 1. to 5. 1. to 5. 1. to 5. 1. to 5. 1. to 5. 1. to 5. 1. to 5.

Insurance for assets Buildings Rolling stock Other Insurance on rented assets Transport insurance Business risk insurance Customers credit insurance Third-party insurance Other insurances

Marketing and communication costs

1. to 5. 1. to 5. 1. to 5. 1. to 5. 1. to 5.

1. to 5. 1. to 5.

Marketing and advertising costs

Press advertising

Samples

Fairs and exhibitions

Gifts to customers

Catalogues, printed materials and publications

Donations

Sponsorship

N?

F/S

61518 5.b)

6152

61521 615211 5.b)

615212 5.b) 61522 5.b) 61523 5.b) 61524 5.b)

6153

61531 5.b) 61532 5.b) 616

6161 5.b)

6162 5.b) 6165 5.b)

6168 5.b) 617

6171 5.b) 6172 5.b)

618

6181 5.b) 6182 5.b)

6183 5.b) 6184

61841 5.b) 61842 5.b)

61843 5.b) 61844 5.b) 61845 5.b) 6185

61851 5.b) 61852 5.b) 61853 5.b) 61854 5.b)

F/S abridged Description

1. to 5.

Other purchases of advertising services

Travel and entertainment expenses

1. to 5.

Travel expenses

Management (respectively owner and partner)

1. to 5. 1. to 5. 1. to 5.

Staff Relocation expenses Business assignments

1. to 5.

Receptions and entertainment costs

1. to 5.

Postal charges and telecommunication costs

Postal charges

1. to 5. Telecommunication costs

1. to 5.

Transportation of goods and collective staff transportation

Transportation of purchased goods

1. to 5. 1. to 5.

1. to 5.

Transportation of sold goods

Collective staff transportation

Other transportation

1. to 5. 1. to 5.

External staff of the company

Temporary staff

External staff on secondment

1. to 5. 1. to 5.

Miscellaneous external charges

Documentation

Costs of training, symposiums, seminars, conferences

1. to 5.

Industrial and non-industrial waste treatment

1. to 5.

Fuels, gas, water and electricity (not included in the production of goods and services)

Solid fuels

1. to 5.

1. to 5. 1. to 5.

Liquid fuels (oil, motor fuel, etc.)

Gas

Water and waste water

1. to 5. Electricity

1. to 5.

Supplies and small equipment

Office supplies

1. to 5. 1. to 5. 1. to 5.

Small equipment Work clothes Maintenance supplies

N? 6185 6186

6187

6188

619

62 621 6211 6211 6211 6211 6211 6211 6211 6211

6211 6211 6211 6218 6219 622 6221 6222 6228 623

6231 6232

624 6241 6241

6241

6241

6241

6241

6248

Class 6

Class 6

Class 6

Class 6

Cla

CHARGES ACCOUNTS

CHARGES ACCOUNTS

CHARGES ACCOUNTS

CHARGES ACCOUNTS

CHA

nt vely

sts sts s ased goods

, strial in s and fuel, r

N?

F/S

61858 5.b)

6186 5.b)

6187 5.b)

6188 5.b)

619 5.b)

62 621 6211 62111 6.a) 62112 621121 6.a) 621122 6.a) 621123 6.a) 621128 6.a) 62114 6.a)

62115 6.a) 62116 6.a) 62117 6.a) 6218 6.a) 6219 6.a) 622 6221 6.a) 6222 6.a) 6228 6.a) 623

6231 6232

6.b)i) 6.b)ii)

624 6241 62411 6.c) 62412 6.c) 62413 6.c) 62414 6.c) 62415 6.c) 6248 6.c)

F/S abridged Description

1. to 5. Other

1. to 5. 1. to 5. 1. to 5.

Surveillance and security charges

Contributions to professional associations

Other miscellaneous external charges

1. to 5.

Rebates, discounts and refunds received on other external charges

Staff expenses

Staff remuneration

Gross wages

6.a)

Base wages

Wage supplements

6.a)

Sunday

6.a)

Public holidays

6.a)

Overtime

6.a)

Other supplements

6.a)

Incentives, bonuses and

commissions

6.a)

Benefits in kind

6.a)

Severance pay

6.a)

Survivor's pay

6.a)

Other benefits

6.a)

Refunds on wages paid

Other staff remuneration

6.a)

Students

6.a)

Casual workers

6.a)

Other

Social security costs (employer's share)

6.b)i) 6.b)ii)

Social security on pensions

Other social security costs (including illness, accidents, a.s.o.)

Other staff expenses

Complementary pensions

6.c)

Premiums for external

pensions funds

6.c)

Changes to provisions for

complementary pensions

6.c)

Withholding tax on

complementary pensions

6.c)

Insolvency insurance

premiums

6.c)

Complementary pensions

paid by the employer

6.c)

Other staff expenses not

mentioned above

N?

F/S

63

631 6311 7.a) 6313 7.a)

6314 7.a) 6318 7.a) 632 6321 7.a) 6322 7.a)

6323 7.a) 6324 7.a)

633

6331

63311 7.a) 63312 7.a) 63313 7.a) 63314 7.a) 63315 7.a) 6332 7.a) 6333 7.a)

6334 7.a)

634 6341 7.b) 6342 7.b) 6343 7.b)

F/S abridged Description

Allocations to value adjustments (AVA) on formation expenses, intangible, tangible and current assets (except transferable securities)

AVA on formation expenses and similar expenses

7.a)

AVA on set-up and start-up

costs

7.a)

AVA on expenses for capital

increases and various

operations (mergers,

demergers, changes of legal

form)

7.a)

AVA on loan-issuance

expenses

7.a)

AVA on other similar

expenses

AVA on intangible fixed assets

7.a)

AVA on development costs

7.a)

AVA on concessions,

patents, licences,

trademarks and similar

rights and assets

7.a)

AVA on goodwill acquired for

consideration

7.a)

AVA on down payments and

intangible fixed assets under

development

AVA on tangible fixed assets and fair value adjustments (FVA) on investment properties

AVA on land, fittings-out and buildings and FVA on investment properties

7.a)

AVA on land

7.a)

AVA on fixtures and fittings-

out of land

7.a)

AVA on buildings

7.a)

AVA on fixtures and fittings-

out of buildings

7.a)

FVA on investment

properties

7.a)

AVA on plant and machinery

7.a)

AVA on other fixtures and

fittings, tools and equipment

(including rolling stock)

7.a)

AVA on down payments and

tangible fixed assets under

development

AVA on inventories

7.b)

AVA on inventories of raw

materials and consumables

7.b)

AVA on inventories of work

and contracts in progress

7.b)

AVA on inventories of goods

N?

F/S

6344 7.b)

6345 7.b) 635 6351 7.b) 6352 7.b)

6353 7.b) 6354 7.b) 64 641

6411 8. 6412 8. 6413 8. 6414 8. 6415 64151 8. 64158 8. 642 8. 643

6431 8. 6432 8. 6438 8. 644

6441 64411 8.

64412 8. 6442 64421 8. 64422 8. 645

F/S abridged Description

7.b)

AVA on inventories of

merchandise and other

goods for resale

7.b)

AVA on down payments on

inventories

AVA and FVA on receivables from current assets

7.b)

AVA on trade receivables

7.b)

AVA on amounts owed by

affiliated undertakings and

undertakings with which

the undertaking is linked

by virtue of participating

interests

7.b)

AVA on other receivables

7.b)

FVA on receivables from

current assets

Other operating charges

Fees and royalties for concessions, patents, licences, trademarks and similar rights and assets

8.

Concessions

8.

Patents

8.

Software licences

8.

Trademarks and franchise

Similar rights and assets

8.

Copyrights and reproduction

rights

8.

Other similar rights and

assets

8.

Indemnities, damages and

interest

Attendance fees, director's fees and similar remuneration

8.

Attendance fees

8.

Director's fees

8.

Other similar remuneration

Loss on disposal of intangible and tangible fixed assets

Loss on disposal of intangible fixed assets

8.

Book value of yielded

intangible fixed assets

8.

Disposal proceeds of

intangible fixed assets

Loss on disposal of tangible fixed assets

8.

Book value of yielded

tangible fixed assets

8.

Disposal proceeds of

tangible fixed assets

Losses on bad debts

N?

F/S

6451 8.

6452 8.

6453 8.

6454 8. 646 6461 8. 6462 8. 6463 8. 6464 8. 6465 64651 8. 64658 8.

6466 8. 6467 8. 6468 8. 647 8. 648 6481 8. 6488 8. 649 6491 8. 6492 8. 65 651

6511 65111 13. 65112 13. 65113 13. 65114 13.

F/S abridged Description

N?

8.

Trade receivables

6511

8.

Amounts owed by affiliated

undertakings

6511

8.

Amounts owed by

undertakings with which

the undertaking is linked

by virtue of participating

interests

8.

Other receivables

6512 652

6521

Taxes, duties and similar expenses

8.

Real property tax

8.

Non-refundable VAT

6521 6521

8.

Duties on imported

6521

merchandise

6521

8.

Excise duties on production

and tax on consumption

Registration fees, stamp

duties and mortgage duties

8.

Registration fees

6521

8.

Other registration fees,

6521

stamp duties and mortgage

duties

8.

Motor-vehicle taxes

6522

8.

Bar licence tax

8.

Other duties and taxes

8.

Allocations to tax-exempt

capital gains

Other miscellaneous operating charges

8.

Fines, sanctions and

penalties

8.

Miscellaneous operating

charges

6522 6522 6522 6522

6522

Allocations to provisions

8.

Allocations to tax provisions

6522

8.

Allocations to operating

provisions

Financial charges

6522

Allocations to value adjustments (AVA) and fair-value adjustments (FVA) of financial fixed assets

6522 6522

AVA on financial fixed assets

13.

AVA on shares in affiliated

6522

undertakings

13.

AVA on amounts owed by

affiliated undertakings

13.

AVA on participating

interests

6522

13.

AVA on amounts owed by

undertakings with which

the undertaking is linked

by virtue of participating

interests

Class 6

Class 6

Class 6

Class 6

Cla

CHARGES ACCOUNTS

CHARGES ACCOUNTS

CHARGES ACCOUNTS

CHARGES ACCOUNTS

INC

ated

ch d g

ar

ction n p uties

gage

pt

g s sions g

FVA) s assets ted

by

by ch d g

N?

F/S

65115 13.

65116 13.

6512 13. 652

6521

65211 14.a)

65212 14.a)

65213 14.b) 65214 14.b)

65215 14.b) 65216 14.b) 6522 65221 652211 14.a) 652212 14.a) 65222

652221 14.a)

652222 14.a)

65223 652231 14.b) 652232 14.b) 65224

652241 14.b)

F/S abridged Description

13.

AVA on securities held as

fixed assets

13.

AVA on loans, deposits and

claims held as fixed assets

13.

FVA on financial fixed assets

Charges and loss of disposal of financial fixed assets

14.a) 14.a)

Charges of financial fixed assets

Shares in affiliated undertakings

Amounts owed by affiliated undertakings

14.b) 14.b)

14.b)

Participating interests

Amounts owed by undertakings with which the undertaking is linked by virtue of participating interests

Securities held as fixed assets

14.b)

Loans, deposits and claims held as fixed assets

Loss on disposal of financial fixed assets

Loss on disposal of shares in affiliated undertakings

14.a) 14.a)

Book value of yielded shares in affiliated undertakings

Disposal proceeds of shares in affiliated undertakings

Loss on disposal of amounts owed by affiliated undertakings

14.a) 14.a)

Book value of yielded amounts owed by affiliated undertakings

Disposal proceeds of amounts owed by affiliated undertakings

Loss on disposal of participating interests

14.b) 14.b)

Book value of yielded participating interests

Disposal proceeds of participating interests

Loss on disposal of amounts owed by undertakings with which the undertaking is linked by virtue of participating interests

14.b)

Book value of yielded amounts owed by undertakings with which the undertaking is linked by virtue of participating interests

N?

F/S

652242 14.b)

65225 652251 14.b) 652252 14.b) 65226 652261 14.b) 652262 14.b) 653

6531 65311 13. 65312 13. 65313 13.

65318 13. 6532 13. 654

6541 65411 14.a) 65412 14.b)

65413 14.b) 6542 65421 14.a)

F/S abridged Description

14.b)

Disposal proceeds of amounts owed by undertakings with which the undertaking is linked by virtue of participating interests

14.b) 14.b)

Loss on disposal of securities held as fixed assets

Book value of yielded securities held as fixed assets

Disposal proceeds of securities held as fixed assets

14.b) 14.b)

Loss on disposal of loans, deposits and claims held as fixed assets

Book value of yielded loans, deposits and claims held as fixed assets

Disposal proceeds of loans, deposits and claims held as fixed assets

Allocations to value adjustment (AVA) and fairvalue adjustments (FVA) on transferable securities

AVA on transferable securities

13.

AVA on shares in affiliated

undertakings

13.

AVA on own shares or own

corporate units

13.

AVA on shares in

undertakings with which

the undertaking is linked

by virtue of participating

interests

13.

AVA on other transferable

securities

13.

"FVA on transferable

securities"

Loss on disposal of receivables and transferable securities from current assets

Loss on disposal of receivables from current assets

14.a) 14.b)

14.b)

From affiliated undertakings

From undertakings with which the undertaking is linked by virtue of participating interests

from other receivables from current assets

14.a)

Loss on disposal of transferable securities

Shares in affiliated undertakings

N?

F/S

F/S abridged Description

N?

F/S

F/S abridged Description

N?

65422 14.b)

14.b)

Own shares or corporate

6561 14.a)

14.a)

Foreign currency exchange

70

units

losses - affiliated

65423 14.b)

14.b)

Shares in undertakings

undertakings

702

with which the undertaking

6562 14.b)

14.b)

Foreign currency exchange

702

is linked by virtue of

losses - other

participating interests

657 12.

12.

Share in the losses of

702

65428 14.b)

14.b)

Other transferable securities

undertakings accounted for

702

655 6551 65511

14.a)

14.a)

Interest and discounts

Interest on debenture loans

Interest on debenture loans - affiliated undertakings

658 6581

14.a)

14.a)

under the equity method

Other financial charges

Other financial charges affiliated undertakings

702 703 703

65512 14.b)

14.b)

Interest on debenture loans - other

6582 14.b)

14.b)

Other financial charges other

6552

Banking and similar interest

659

Allocations to financial

provisions

703

65521 14.b)

14.b)

Banking interest on current accounts

6591 14.a)

14.a)

Allocations to financial provisions - affiliated

703

65522 14.b)

14.b)

Banking interest on

undertakings

703

65523

financing operations Interest on financial leases

6592 14.b)

14.b)

Allocations to financial provisions - other

703

655231 14.a)

14.a)

Interest on financial leases -

67

Income taxes

703

affiliated undertakings

671

Corporate income tax (CIT)

703

655232 14.b)

6553 6554

14.b)

14.b) 14.b)

Interest on financial leases - other

Interest on trade payables

Interest payable to affiliated undertakings and undertakings with which the undertaking is linked by virtue of participating interests

6711 15.

15.

CIT - current financial year

6712 15.

15.

CIT - previous financial years

703

672

Municipal business tax

703

6721 15.

15.

MBT - current financial year

703

6722 15.

15.

MBT - previous financial

years

703

673

Foreign income taxes

65541 14.a)

14.a)

Interest payable to affiliated undertakings

6731 15.

15.

Withholding taxes

703

65542 14.b)

14.b)

Interest payable to undertakings with which

6732

Taxes levied on permanent

establishments

703

the undertaking is linked

67321 15.

15.

Current financial year

by virtue of participating interests

67322 15.

15.

Previous financial years

704

6555

Discounts and charges on bills of exchange

6733 15.

15.

Taxes levied on non-resident

705

undertakings

65551 14.a)

14.a)

Discounts and charges on

6738 15.

15.

Other foreign income taxes

706

bills of exchange - affiliated undertakings

679 15.

15.

Allocations to provisions for

deferred taxes

706

65552 14.b)

14.b)

Discounts and charges on bills of exchange - other

68

6556

Granted discounts

681

Other taxes not included in

706

the previous caption

Net wealth tax (NWT)

706

65561 14.a)

14.a)

Granted discounts - affiliated undertakings

6811 17.

17.

NWT - current financial year

708

65562 14.b)

14.b)

Granted discounts - other

6812 17.

17.

NWT - previous financial

years

709

6558

Interest payable on other loans and debts

682 17.

17.

Subscription tax

65581 14.a)

14.a)

Interest payable on other

683 17.

17.

Foreign taxes

709

loans and debts - affiliated undertakings

688 17.

17.

Other taxes

709

65582 14.b)

14.b)

Interest payable on other

709

loans and debts - other

709

656

Foreign currency exchange

losses

 ................
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