Ifrs Chart of Account

ID

NEWID

EVDESCRIPTION

TBS A999T

Balance Sheet Total assets

A199T A119T A1110 A1111 A1112 A1120 A1121 A1122 A1130 A1131 A1132 A1140 A1142 A1150 A1151 A1152 A1160 A1161 A1162 A1170 A1171 A1172 A1180 A1181 A1182 A119CL A129T A1210 A1211 A1212 A129CL A139T A1310 A1312 A139CL A149T A1410 A1411 A1412 A1420 A1421 A1422 A1430

Non current assets Property, plant and equipment Lands and buildings Lands and buildings, Dep. Lands and buildings, Impair. Tangible exploration and evaluation assets Tangible exploration and evaluation assets, Dep. Tang. exploration and evaluation assets, Impair. Fixtures and fittings Fixtures and fittings, Dep. Fixtures and fittings, Impair. Construction in progress Construction in progress, Impair. Office equipment Office equipment, Dep. Office equipment, Impair. Vehicles Vehicles, Dep. Vehicles, Impair. Machinery Machinery, Dep. Machinery, Impair. Other property, plant and equipment Other property, plant and equipment, Dep. Other property, plant and equipment, Impair. Clearing account - Property, plant and equipment Investment property Investment property Investment property, Dep. Investment property, Impair. Clearing account - Investment property Goodwill Goodwill Goodwill, Impair. Clearing account - Bargain purchase Intangible assets Brand names Brand names, Amort. Brand names, Impair. Intangible exploration and evaluation assets Intang. exploration and evaluation assets, Amort. Intang. exploration and evaluation assets, Impair. Mastheads and publishing titles

1000, 2000, 3000, 4000 2010, 3010, 4010

8000, 41044 8010, 41051

15000 15010 16000, 41046, 9000, 11000, 41047, 16010, 41052, 9010, 11010, 41053 10000, 41043 10010, 41050 5000 5010 6000, 7000, 41042 6010, 7010, 41049

14000

A1431 A1432 A1440 A1441 A1442 A1450 A1451 A1452 A1460 A1461 A1462 A1470 A1471 A1472 A1480 A1482 A1490 A1491 A1492 A149CL A1500 A159T A1510 A1511 A1512 A159CL A169T A1610 A1612 A1620 A1621 A1622 A1623 A1624 A1630 A1642 A1710 A189T A1810 A1812 A1819CL A181HC A181OC A1820 A1830 A1840 A1850

Mastheads and publishing titles, Amort. Mastheads and publishing titles, Impair. 12000 Computer software 12010 Computer software, Amort. Computer software, Impair. 13000 Licences and franchises Licences and franchises, Amort. Licences and franchises, Impair. Patents, trademarks and other rights Patents, trademarks and other rights, Amort. Patents, trademarks and other rights, Impair. Recipes, formulae, models, designs and prototypes Recipes, formulae, models, prototypes, Amort. Recipes, formulae, models, prototypes, Impair. Intangible assets under development Intangible assets under development, Impair. 45020, 45025, 45030 Other intangible assets Other intangible assets, Amort. Other intangible assets, Impair. Clearing account - Intangible assets Investments accounted for using equity method Biological assets Biological assets Biological assets, Dep Biological assets, Impair. Clearing account - Biological assets Non current receivables Loans and cash advances, Non current, Gross Loans and cash advances, Non current, Allow. Receivables on disposal of PPE, Non Current, Gross Receivables on disp. of intang. assets, NC, Gross Receivables on disp. of inv. in subs, NC, Gross Receiv. on disp. of inv. in oth. ent. , NC, Gross Receiv. on disp. of inv. in oth. assets, NC, Gross Other receivables, Non current, Gross Receivables, Non current, Allow 164000 Deferred tax assets Other non current financial assets 41000, 41005, 41010, 41015, 410120, 41023, Investments 41025,in41030, subsidiaries, 41035, JV 41040 and associates Investments in subsidiaries, JV and ass., Impair. Clearing account - Inv. in subsidiaries, JV & ass. Elimination of inv. in subsidiaries - Held company Elimination of inv. in subsidiaries - Owner comp. Available-for-sale financial assets, Non current Derivatives, Non current Financial assets at FV through profit or loss, NC Other financial assets, Non current

A189CL A190T A1910 A959T A299T A219T A2110 A2120 A2130 A2140 A2150 A2160 A229T A2210 A2212 A2220 A2221 A2222 A2223 A2224 A2230 A2240 A2250 A2262 A239T A2310 A249T A2410 A2420 A2430 A2440 A2442 A2450 A249CL A259T A2510 A2520 A269T A2610 A2620 A3000

Clearing account - Financial assets, Non current Other non current assets Other assets, Non current Current assets Current assets other than NC assets held for sale Inventories Raw materials Merchandise Production supplies Work in progress Finished goods Other inventories Trade and other current receivables 140000, 140010,140200,140300, 140300,Trade 140400,140450, receivables,140500, Gross 140550,140600, 140610,140700,140800, 140 Trade receivables, Allow. for bad/doubt. debts Receivables on disposal of PPE, Current, Gross Receivables on disp. of intang. assets, C, Gross Receivables on disp. of inv. in subs, C, Gross Receiv. on disp. of inv. in other entit., C, Gross Receiv. on disp. of inv. in other assets, C, Gross 800801 Dividends receivable Other receivables, Current, Gross Accrued interests on receivables Other receivables, Allow. for bad/doubt. debts Current tax assets 175000 Income tax receivables Other current financial assets Available-for-sale financial assets, Current Derivatives, Current Financial assets at FV through profit or loss, C Loans and cash advances, Current, Gross Loans and cash advances, Current, Allow. Other financial assets, Current Clearing account - Financial assets, Current Other current assets Prepaid expenses Other assets, Current Cash and cash equivalents 101400 Cash on hand 100000-101304, 101500-120204 Short-term deposits and other cash equivalents Non current assets and disposal groups HFS

L9E9T E999T E199T E1110 E1210

Total equity and liabilities

70000, 70100

Total equity Equity attributable to owners of parent Issued capital 70200 Share premium

E1310 E159T E1510 E1511 E1520 E1521 E1540 E1541 E1550 E1551 E1560 E1561 E1570 E1610 E299T E2010 E2020 E2021 E2030 E2031 E2040 E2041 E2050 E2051 E2060 E2061 E2070 E2080 L999T L199T L1110 L129T L1210 L1220 L1230 L1240 L1250 L1260 L139T L1310 L1311 L1312 L1313 L1314 L1320 L139CL L1410

Treasury shares Other reserves 70300, 70400,70500,70600, 70605 Revaluation surplus, before tax Income tax on revaluation surplus Actuarial G&L, before tax (suspense acc.) Income tax on actuarial G&L (suspense acc.) Hedging reserve, before tax Income tax on hedging reserve Fair value reserve, before tax Income tax on fair value reserve Foreign currency translation reserve, before tax Income tax on foreign currency translation reserve Equity component of compound financial instruments 90000 Retained earnings Non-controlling interests 70610 NCI - reserves and retained earnings NCI - Revaluation surplus before tax NCI - Income tax on revaluation surplus NCI - Actuarial G&L, before tax (suspense acc) NCI - Income tax on actuarial G&L (suspense acc.) NCI - Hedging reserve, before tax NCI - Income tax on hedging reserve NCI - Fair value reserve, before tax NCI - Income tax on fair value reserve NCI - Foreign currency translation res. before tax NCI - Income tax on foreign cur. translation res. NCI - treasury shares NCI - compound financ. instruments Total liabilities Non current liabilities Provisions for employee benefits, Non current Other long-term provisions Warranty provision, Non current Restructuring provision, Non current Legal proceedings provision, Non current Onerous contracts provision, Non current Prov. for decom., restor. and rehabilit. costs, NC Miscellaneous provisions, Non current Non current payables Debts on purchase of PPE, Non current Debts on purchase of intangible assets, NC Debts on purchase of inv. in subsidiaries, NC Debts on purchase of inv. in other entit., NC Debts on purchase of inv. in other assets, NC Other payables, Non current Clearing account - Receivables and payables, NC Deferred income tax liability

L159T L1510 L1520 L1530 L1540 L1550 L159CL L169T L1610 L959T L299T L2110 L229T L2210 L2220 L2230 L2240 L2250 L2260 L239T L2310 L2320 L2321 L2322 L2323 L2324 L2330 L2340 L2350 L239CL L2410 L259T L2510 L2520 L2530 L2540 L2560 L2570 L259CL L269T L2610 L2620 L26BL L3000

P999T P699T

Other non-current financial liabilities Borrowings, Non current Finance leases, Non current Convertible bonds, Non current Derivatives, Non current Other financial liabilities, Non current Clearing account - Fin. assets and liabilities, NC Other non current liabilities Other liabilities, Non current Current liabilities C. liab. other than liab. included in disp. groups 162200, 162300, 162400, 162500,162550,162600,162700,162800,162900, Provisions for employee benefits, Current 162920, 162950,163300, 163100,16320 Other short-term provisions Warranty provision, Current Restructuring provision, Current 163290 Legal proceedings provision, Current Onerous contracts provision, Current Prov. for decom., restor. and rehabilit. costs, C Miscellaneous provisions, Current Trade and other current payables 160000, 160010, 160015, 160020, 160025, Trade 160027,160030, payables 160300, 160350, 160360,160370,160380,160400, 160 Debts on purchase of property, plant and equip., C Debts on purchase of intangible assets, Current Debts on purchase of investment in subsidiaries, C Debts on purchase of investment in other entit., C Debts on purchase of investment in other assets, C 406900 Dividends payable 191000, 191100 Other payables, Current Accrued interests on fin. liabilities and payables Clearing account - Receivables and payables 154000, 155000 Current income tax liabilities Other current financial liabilities 164500, 164502, 164504, 164055, 164510,164600, Borrowings, 16700, Current 164800,165100 Finance leases, Current Convertible bonds, Current Derivatives, Current Bank overdrafts, classified as cash equivalents Other financial liabilities, Current Clearing account - Financial assets and liab., C Other current liabilities Deferred income Other liabilities, Current Balancing account - Balance sheet Liab. included in disposal groups class. as HFS

Net income (loss) Profit (loss) from continuing operations

P499T P199T P119T P1119T P1110 P1129T P1120 P119CL P129T P1210 P1310 P1410 P159T P1510 P159CL P169T P1610 P1611 P1612 P1613 P1614 P1615 P1616 P1620 P1630 P1640 P1650 P1660 P299T P219T P2120 P2130 P2140 P2150 P229T P2210 P2220 P2230 P22BL P229CL P3000 P599T P5010 P5020 P7000

X999T

Profit (loss) before tax Operating profit Gross profit Revenues 800000, 800100, 800200, 800300, 800400, Revenues 803000, 800802, 200200, 200300, 200000 Cost of sales Cost of sales Clearing account - Gross profit Other income Other income Distribution costs 400000-406800 Administrative expenses Other expenses 407100 - 407400, 895000 Other expenses Clearing account - Operating profit Other gains (losses) 200500 Gains or losses on sale of PPE Gains or losses on sale of investment property Gains or losses on sale of intangible assets Gains or losses on sale of biological assets Gains or losses on sale of other assets Gains or losses on sale of shares in subsidiaries Gains or losses on sale of share of other entities Merger result Impairment of goodwill Gain on bargain purchase Net internal provision 200600, 231000, 23200-285000 Operating fair value gains or losses Financial result Finance income 200100 Interest income Financial fair value gains or losses Dividends Other financial income Finance costs Allowances for provisions on shares Interest expenses Other financial expenses Balancing account - Income statement Clearing account - Financial result Share of P&L of assoc. & JV accounted for using EM Tax Income tax expense Deferred tax expense Profit (loss) from discontinued operations

All other accounts

XA1300 XA1300NCI XA1310 XA1310NCI XA1312 XA1312NCI XE1610 XP000

Declared bargain purchase analyzed by owner Declared bargain purchase attributable to NCI Declared goodwill analyzed by owner, Gross Declared goodwill attributable to NCI, Gross Declared goodwill analyzed by owner, Impair. Declared goodwill attributable to NCI, Impair. Dividends paid Profit (loss) - EM

YTOBS99T

Technical - opening carry over

YA1810C YA1310C YA1310CNCI YA1312C YA1312CNCI

Technical-CTA on Investments Technical-CTA on Goodwill Technical-CTA on Goodwill attributable to NCI Technical-CTA on Goodwill impairment Technical-CTA on Goodwill impairment attributable to NCI

TXOTH X399T

Disclosures and other items Operating profit (by nature)

X3100 X3310 X3320 X3330 X3340 X3350 TXP199TECH

Sales Staff costs Depreciation costs Impairment costs Restructuring costs Other operating items Operating profit (technical)

XS199T

Total headcount

XS110 XS120 XS130 XS140

Managers Foremen/ Technicians Employees Other employees

CTRL_FLAG

Control Flag

CTRL_ALL

All Controls

CTRL_ACCOUNTING CTRL_1_001 CTRL_1_002 CTRL_1_003 CTRL_1_004 CTRL_1_005 CTRL_1_006 CTRL_1_007 CTRL_1_008 CTRL_1_009 CTRL_1_010 CTRL_1_011 CTRL_1_012 CTRL_1_013 CTRL_1_014

See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report

CTRL_1_015 CTRL_1_016 CTRL_1_017 CTRL_1_018 CTRL_1_019 CTRL_1_020 CTRL_1_021 CTRL_1_022 CTRL_1_023 CTRL_1_024 CTRL_1_025 CTRL_1_026 CTRL_3_001 CTRL_3_002 CTRL_3_003 CTRL_3_004 CTRL_3_005 CTRL_VARIATION CTRL_ACC_VS_FLOW

See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report See the translation range of the Control Report

Z_DEL

Accounts to delete after checking amounts

FLOWAN

F06

F15

F20 F30 F55 X01 F25 F30 F55 F25 F30 F35 F20 F30 F55 X01 F25 F30 F55 F25 F30 F35 F20 F30 F55 X01 F25 F30 F55 F25 F30 F35 F20 F55 F25 F35 F20 F30 F55 X01 F25 F30 F55 F25 F30 F35 F20 F30 F55 X01 F25 F30 F55 F25 F30 F35 F20 F30 F55 X01 F25 F30 F55 F25 F30 F35 F20 F30 F55 X01 F25 F30 F55 F25 F30 F35 F20 F30 F55 X01

F20 F30 F55 X01 F25 F30 F55 F25 F30 F35 F20 F30 F55 X01 F25 F30 F55 F25 F30 F35 F20 F30 F55 X01

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F20F25F30F35F55X01 F20 F30 F55 F20 F30 F55 X01 F20 F30 F55 F25 F35 F20F25F30F35F55X01 F20 F30 F55 X01 F15 F55 F15 F55 F15 F55 F15 F55 F30 F55

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F25 F35 F55 F25 F35 F25 F35 F25 F35 F25 F35 F25 F35 F25 F35 F15 F55 F15 F55 F15 F55 F15 F55 F15 F55 F15 F55 F15 F55 F15 F55

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F20 F30 F55 F20 F30 F55 F20 F30 F55 F20 F30 F55 F20 F30 F55 F20 F30 F55 F15 F55

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PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99

PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99 PL99

PL99

F99 F99 F99 F99 F99 F99

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PL99

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