Chart of Accounts ALMOS Group

Version:

20
205
205
207
234
21
2111-212
2131

26
261
267
261
261
2671
263
2675

30
301
32
331
345
409
409
419
419

4111
491
453

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Account No.Descripition in full (max. 50 characters)

Chart of Accounts ALMOS Group
0001 Assets
0100Fixed Assets
0101 Intangible Fixed Assets
0135
Software
0140
Licenses and Concessions
0150
Goodwill
0170
Payments on Account for Intangible Assets
0199 Total Intangible Assets
0200 Tangible Assets
0210
Land and Buildungs incl. Build. on thrd Party Land
0400
Plant and Machinery
0500
Other Factory and Office Equipment
0700
Payments on Account and Assets under Construct
0799 Total Tangible Assets
0800 Financial Assets
0801
Shares in Group Undertakings
0810
Loans to Group Undertakings
0820
Shares in Associated Comanies, Other Interests
0830
Shares in Affiliated Companies
0880
Loans to Undertakings in Associated Companies
0900
Securities
0930
Other Third Party Loans
0960
Loans to Shareholders
0998 Total Financial Assets
0999Total Fixed Assets
1000Current Assets
1010 Inventory
1020
Raw Materials and Supplies
1030
Goods in Transit
1050
Work in Progress: Goods and Services
1100
Finished Goods and Goods purchased for Resale
1150
Payments on Account to Third Party Supplier
1151
Payments on Account to Group Undertakings
1152
Payments on Acccount to Associated Companies
1190
Advance Payments rec. from Third Party Costume
1191
Advance Payments received from Group Undertak
1192
Advance Payments received from Associated Com
1199 Total Inventory
1200 Debtors and Other Assets
1201
Trade Receiveables
1210
Receiveables from Third Party Trade Debtors
1211
Provisions on Losses, General Bad Debt Provio
1220
Receiveables from Group Undertakings

Group Chart of Accounts

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456
451

425
512
441
409

50
501
508
53
5112
531
512
5328

1221
Trade Rec. ALMOS Alfons Mosel Verwaltung
1222
Trade Rec. ALMOS Alfons Mosel Handels G
1223
Trade Rec. ALMOS Agrar Klkereskedelmi KF
1224
Trade Rec. ALMOS Agrar Handel spol s.r.o.
1225
Trade Rec. ALMOS Agri Farm s.r.l.
1226
Trade Rec. ALMOS Agrorom s.r.l.
1227
Trade Rec. ALMOS Panpmija doo
1228
Trade Rec. ALMOS Slovakia s.r.o.
1229
Trade Rec. Agrotrade s.r.l.
1230
Trade Rec. Agro Bomiga s.r.l.
1231
Trade Rec. Agro GA s.r.l.
1249
Total Receiveables From Group Undertakings
1250
Receiveables from Shareholders
1280
Receiveables from Associated Companies
1281
Trade Rec. Associated companies
1298
Total Receiveables from Associated Companies
1299
Total Trade Receiveables
1300
Other Assets
1310
Other Receiveables from Shareholders
1340
Employee Advances
1350
Bond Deposits
1380
Insurance Reimbursements
1400
Sales Tax Return
1450
Income Tax Return
1470
Suppliers with Debit Balances
1480
Other Receiveables
1498
Total Other Assets
1499 Total Debtors and other Assets
1500 Short-term Investments
1510
Short-term Shares in Group Undertakings
1530
Other short-term Investments
1549 Total short-term Investments
1550 Cash and Cash Equivalents
1560
Cheques
1600
Cash in Hand, Petty Cash
1800
Bank Balances (open account)
1810
Bank Balances (fixed-term deposits/time deposits
1898 Total Cash and Cash Equivalents
1899Total Current Assets
1900Accruals and Deferrals (assets)
1910 Disagio
1920 Prepayments Insurance Rate
1930 Prepayments Rent and Leases
1940 Other Accruals and Deferrals
1949Total Accruals and Deferrals (assets)
1950Deferred Tax (asset side)
1955 Deferred Tax on Valuation Differences to Tax Law
1960 Deferred Tax on Tax Losses Carried Forward
1965 Deferred Tax on Unrealized Profit
1970Total Deferred Tax (asset side)
1980Excess of plan assets over pension liabilities

Group Chart of Accounts

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Reporting Package
Version E.1.2

1981 Excess of plan assets over pension liabilities

1985Total Excess of plan assets over pension liabilities
1999Total Assets

Group Chart of Accounts

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Reporting Package
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1012
106
105
1061
1068
117
121

151
1515
1516
1516
1516
1516
1518
1518
1518
1518
1518
1512
1511
1518
1518
1518
1518

16
519
1621
1621
419

401,404

2000Liabilities
2100Equity
2900 Subscribed Capital
2920 Capital Reserves
2930 Revenue Reserves
2935
Statutory Reserve
2940
Reserves provided for by the Art. of Association
2945
Other Revenue Reserves
2950 Total Revenue Reserves
2970 Retained earnings / retained losses
2980 Profit (loss) for the period
2990 Equity attributed to Minority Shareholders
2999Total Equity
3000Provisions
3010 Provisions for Pensions and similar Obligations
3020 Tax Provisions
3025
Income Tax Provisions current year
3030
Income Tax Provisions previous years
3035
Other Tax Provisions
3040 Total Tax Provisions
3050 Other Provisions
3060
Provisions for Bonuses and Renumerations
3070
Provisions for Contributions to Employees
3075
Provisions for Professional Association
3080
Prov. for Preparing, Auditing Financial Statements
3090
Provisions for Warranty Commitments
3100
Provisions for Litigation Risks
3110
Prov. for outstanding Invoices
3120
Prov. for compulsory Keeping of Documents
3130
Prov. anticipated Losses on Transaction in Compl.
3140
Other Provisions
3147 Total Other Provisions
3148Total Provisions
3149Liabilities
3150 Bank Loans and Overdrafts
3160
Bank Loans and Overdrafts (< 1 year)
3180
Bank Loans and Overdrafts (1-5 years)
3200
Bank Loans and Overdrafts (> 1 year)
3248 Total Bank Loans and Overdrafts
3249 Advance Payments received from Costumer
3250
Advance Payments rec. from third party Costumer
3251
Advance Payments rec. from Group Undertakings
3252
Advance Payments rec. from Associated Compani
3299 Total Advance Payments received from Costumer
3300 Payables to Third Party Trade Creditors
3400 Payables to Group Undertakings
3401
Trade Payables ALMOS Alfons Mosel Verwaltungs
3402
Verb LuL Trade Payables
3403
Trade Payables ALMOS Agrar Klkereskedelmi KFT
3404
Trade Payables ALMOS Agrar Handel spol s.r.o.
3405
Trade Payables ALMOS Agri Farm s.r.l.

Group Chart of Accounts

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Reporting Package
Version E.1.2

455

44
421
42
431
419

518

3406
Trade Payables ALMOS Agrorom s.r.l.
3407
Trade Payables ALMOS Panpmija doo
3408
Trade Payables ALMOS Slovakia s.r.o.
3409
Trade Payables Agrotrade s.r.l.
3410
Trade Payables Agro Bomiga s.r.l.
3411
Trade Payables Agro GA s.r.l.
3425 Total Payables to Group Undertakings
3429 Payables to Shareholders
3430 Payables to Group Undertakings in Associated Comp.
3431
Trade Payables associated companies
3449 Total Payables to Associated Companies
3450 Clearing Accounts (IC)
3451
ALMOS Alfons Mosel Verwaltungs GmbH
3452
ALMOS Alfons Mosel Handels GmbH
3453
ALMOS Agrar Klkereskedelmi KFT
3454
ALMOS Agrar Handel spol s.r.o.
3455
ALMOS Agri Farm s.r.l.
3456
ALMOS Agrorom s.r.l.
3457
ALMOS Panpmija doo
3458
ALMOS Slovakia s.r.o.
3459
Agrotrade s.r.l.
3460
Agro Bomiga s.r.l.
3461
Agro GA s.r.l.
3499 Total Clearing Accounts (IC)
3500 Other Liabilities
3700
Income Tax Liabilities
3720
Payroll Liabilities
3730
Wage Tax and Church Tax Liabilities
3740
Other liabilities in the contex of Social Security
3770
Costumer with Credit Balances
3800
Sales Tax Liabilities
3850
Remaining other Liabilities
3897 Total Other Liabilities
3899Total Liabilities
3900Accruals and Deferrals (liabilities)
3910 Accrued Payments-in Rent and Leases
3920 Accrued Payments-in Interest
3930 Other accrued Payments-in
3949Total Accruals and Deferrals (liabilities)
3950Deferred Tax (liability side)
3955 Deferred Tax on Valuation Differences to Tax Law
3960 Other deferred Tax
3965 Deferred Tax on Unrealized Profit
3998Total Deferred Tax (liability side)
3999Total Liabilities

Group Chart of Accounts

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Reporting Package
Version E.1.2

707
707

709

4000Income Statement
4001Operating Income
4002 Sales
4100
Sales to Third Parties
4110
Sales in Germany
4120
other sales
4200
Discount
4250
Bonus
4299
Total Sales to Third Parties
4300
Sales intercompany (IC)
4310
Sales in Germany
4320
other sales
4400
Discount (IC)
4450
Bonus (IC)
4798
Total Sales intercompany (IC)
4799 Total Sales
4800 Changes in Inventory
4810
Increase/decrease of Work in Progress
4815
Increase/decrease of Finished Goods
4818 Total Changes in Inventory
4820 Own work capitalized
4829 Other Operating Income
4830
Other Operating Income from Third Parties
4835
Income from Foreign Exchange Conversion
4837
Remuneration in Kind
4838
Insurance Compensations
4840
Gains from the Disposal of Intangible Assets
4841
Gains from the Disposal of Tangible Assets
4842
Gains from the Disposal of Financial Assets
4850
Disposal of Intangible Assets (Book Value)
4851
Disposal of Tangible Assets (Book Value)
4852
Disposal of Financial Assets (Book Value)
4860
Gains from Investment Grants
4865
Rental Income from Third Parties
4870
Releases from Provisions
4880
Decrease of Debtor Provisions on Losses
4885
Decrease of General Bad Dept Provision
4890
Income from written-off receiveables
4894
Income from other Accounting Periods
4895
Other income
4899
Total Other Operating Income from Third Parties
4900
Other Operating Income intercompany (IC)
4910
Gains from the Disposal of Assets (IC)
4920
Disposal of Assets (Book Value) (IC)
4930
Income from Group Charges
4950
Intercompany Reimbursements
4965
Rental Income (IC)
4998
Total Other Operating Income intercompany (IC)
4999 Total Operating Income
5000Operating Expenses
5001 Cost of Materials

Group Chart of Accounts

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Reporting Package
Version E.1.2

5100
5110
5200
5250
5280
5299
5300
5310
5400
5450
5499
5900
5910
5920
5949
5950
5960
5970
5998
5999
6000
6001
6010
6030
6050
6099
6100
6110
6120
6140
6170
6198
6199
6200
6210
6220
6230
6299
6300
6310
6370
6400
6410
6430
6431
6432
6433

Cost of Raw Mat. and Supplies from Third Parties

purchases third parties
Discounts received
Bonuses received
Changes in Inventory of Raw Materials
Total Cost of Raw Mat. from Third Parties
Cost of Raw Mat. and Supplies intercompany (IC)
Purchases (IC)
Discounts received (IC)
Bonuses received (IC)
Total Cost of Raw Mat. Intercompany (IC)
Cost of External Services from Third Parties
Temporary Employment
Other Cost of External Services
Total Cost of External Services from Third Parties
Cost of External Services intercompany (IC)
Temporary Employment (IC)
Other Cost of External Services (IC)
Total Cost of External Services intercompany (IC)
Total Cost of Materials
Personnel Expenses
Wages and Salaries
General Wages and Salaries
Salaries Board of Managers, Directors
Other Personnel Expenses
Total Wages and Salaries
Social Security Contributions and Pension Costs
Statutory Social Security Contributions
Contributions to Professional Associations
Pension Costs
Other Social Security Expenses
Total Social Security Contributions
Total Personnel Expenses
Depreciation and Amortisation
Depreciation of Intangible Assets
Depreciation of Goodwill
Depreciation of Tangible Assets
Total Depreciation and Amortisation
Other Operating Expenses to Third Parties
Occupancy Costs
Leasing Expenses on Machinery (no vehicles)
Insurance (no vehicles)
Contributions, Charges, Fees
Disposal of Intagible Assets (Book Losses)
Disposal of Tangible Assets (Book Losses)
Disposal of Financial Assets (Book Losses)
Disposal of Intagible Assets (Book Value)

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Reporting Package
Version E.1.2

6434
Disposal of Tangible Assets (Book Value)
6435
Disposal of Financial Assets (Book Value)
6450
Repair and Maintenance
6460
Maintenance Hard- and Software
6500
Vehicle Costs
6600
Advertising and Marketing Costs
6640
Donations
6650
Travel Costs
6660
Hosting Costs
6700
Outbound Freight
6710
bad debt insurance
6720
General Distrubution Costs
6800
Postage, Telephone, Internet
6810
Office Supplies
6820
Translation Costs
6821
Further Education Costs
6822
Employee benefits, Perks / Working Clothes
6825
Legal and Consulting Costs
6827
Work on Financial Statements and Audit Fees
6830
Accounting Fees
6837
Licence Costs, Concessions
6840
Other Taxes (Cost Taxes)
6845
Tooling Equipment
6850
Bad Debt Loss
6860
Expenses for other Accounting Periods
6880
Expenses for the Translation of Foreign Currencies
6890
Other Operating Expenses to Third Parties
6899 Total Other Operating Expenses to Third Parties
6900 Other Operating Expenses intercompany (IC)
6910
Group Charges Expenses
6950
Other Operating Expenses (IC)
6965
Rental Expenses (IC)
6998 Total Other Operating Expenses intercompany (IC)
6999Total Operating Expenses
7000Additional Income and Expenses
7001 Income from Participating Interests
7010
Dividend Income from Consolidated Companies
7020
Dividend Income from Non-consolidated Compani
7030
Income from Investments in Associated Companie
7040
Other Income from Participating Interests
7049 Total Income from Participating Interests
7050 Income from Profit and Loss Transfer Agreement
7060 Losses from Profit and Loss Transfer Agreement
7070 Income on other long-term Loans and Investments
7075
Income from long-term Loans to Third Parties
7080
Income from long-term Loans intercompany (IC)
7099 Total Income on other long-term Loans and Inv.
7100 Other Interest and similar Income
7101
Interest and similar Income from Third Parties
7110
Interest from Bank Credit Balances
7120
Interest on Loans

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Reporting Package
Version E.1.2

7130
Interest on short-term Investments
7140
Total Interest and similar Income from Third Part.
7150
Interest and similar Income intercompany (IC)
7160
Interest on short-term investments (IC)
7170
Interest on Loans to Group Undertakings
7198
Total Interest and similar Income (IC)
7199 Total Other Interest and similar Income
7200 Write-down on Financial Assets and short-term Inv.
7210
Write-downs on Shares in Group Undertakings
7220
Write-downs on short-term investment Third Parti
7230
Write-downs on short-term investment (IC)
7299 Total Write-down on Fin. Asset and short-term Inv.
7300 Interest and similar Expenses
7301
Interest and similar Expenses to Third Parties
7310
Interest on Loans
7320
Interest on Overdrafts
7330
Interest on Tax Liabilities
7340
Other Interest Expenses
7349
Total Interest to Third Parties
7350
Interest and similar Expenses intercompany (IC)
7360
Interest on Cashpooling
7370
Interest on short-term investments (IC)
7380
Interest on Loans (IC)
7398
Total Interest intercompany (IC)
7399 Total Interest and similar Expenses
7400 Extraordinary Income
7500 Extraordinary Expenses
7600 Income Tax Expenses
7610
Tax Expenses on Income
7620
Changes in Deffered Tax on Valuation Differences
7630
Changes in Deferred Tax on Tax Losses Carried Fo
7635
Changes in Deferred Tax on Consolidation
7640
Other Income Tax Expenses
7699 Total Income Tax Expenses
7700 Other Taxes
7710
Tax on Land and Building, Real Property
7720
Vehicle Tax
7730
Other Tax Expenses
7799 Total Other Taxes
7900 Share of Profit/Loss applicable to other Shareh.
7999Total Additional Income and Expenses

Group Chart of Accounts

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Reporting Package
Version E.1.2

ters)

No. of
characte Account
rs
Type
Chart of Accounts ALMOS Group
29 Heading
Assets
6 Begin-Total
Fixed Assets
12 Begin-Total
Intangible Fixed Assets
23 Begin-Total
Software
8 Posting
Licenses and Concessions
24 Posting
Goodwill
8 Posting
Payments on Account for Intangible A
41 Posting
Total Intangible Assets
23 End-Total
Tangible Assets
15 Begin-Total
Land and Buildungs incl. Build. on th
50 Posting
Plant and Machinery
19 Posting
Other Factory and Office Equipment
34 Posting
Payments on Account and Assets unde
49 Posting
Total Tangible Assets
21 End-Total
Financial Assets
16 Begin-Total
Shares in Group Undertakings
28 Posting
Loans to Group Undertakings
27 Posting
Shares in Associated Comanies, Other
46 Posting
Shares in Affiliated Companies
30 Posting
Loans to Undertakings in Associated
45 Posting
Securities
10 Posting
Other Third Party Loans
23 Posting
Loans to Shareholders
21 Posting
Total Financial Assets
22 End-Total
Total Fixed Assets
18 End-Total
Current Assets
14 Begin-Total
Inventory
9 Begin-Total
Raw Materials and Supplies
26 Posting
Goods in Transit
16 Posting
Work in Progress: Goods and Services
36 Posting
Finished Goods and Goods purchased
45 Posting
Payments on Account to Third Party S
43 Posting
Payments on Account to Group Under
41 Posting
Payments on Acccount to Associated
44 Posting
Advance Payments rec. from Third Pa
47 Posting
Advance Payments received from Gro
49 Posting
Advance Payments received from Ass
47 Posting
Total Inventory
15 End-Total
Debtors and Other Assets
24 Begin-Total
Trade Receiveables
18 Begin-Total
Receiveables from Third Party Trade
43 Posting
Provisions on Losses, General Bad De
47 Posting
Receiveables from Group Undertakin
36 Begin-Total

Group Chart of Accounts

Page 10

Income/
Balance
Balance
Balance
Balance
Balance
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Balance
Balance
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Balance

Reporting Package
Version E.1.2

Trade
Trade
Trade
Trade
Trade
Trade
Trade
Trade
Trade

Rec.
Rec.
Rec.
Rec.
Rec.
Rec.
Rec.
Rec.
Rec.

ALMOS Alfons Mosel Verw

ALMOS Alfons Mosel Hand
ALMOS Agrar Klkereskede
ALMOS Agrar Handel spol s
ALMOS Agri Farm s.r.l.
ALMOS Agrorom s.r.l.
ALMOS Panpmija doo
ALMOS Slovakia s.r.o.
Agrotrade s.r.l.

Total Receiveables From Group Under

Receiveables from Shareholders
Receiveables from Associated Compa
Trade Rec. Associated companies
Total Receiveables from Associated
Total Trade Receiveables
Other Assets
Other Receiveables from Shareholder
Employee Advances
Bond Deposits
Insurance Reimbursements
Sales Tax Return
Income Tax Return
Suppliers with Debit Balances
Other Receiveables
Total Other Assets
Total Debtors and other Assets
Short-term Investments
Short-term Shares in Group Undertak
Other short-term Investments
Total short-term Investments
Cash and Cash Equivalents
Cheques
Cash in Hand, Petty Cash
Bank Balances (open account)
Bank Balances (fixed-term deposits/t
Total Cash and Cash Equivalents
Total Current Assets
Accruals and Deferrals (assets)
Disagio
Prepayments Insurance Rate
Prepayments Rent and Leases
Other Accruals and Deferrals
Total Accruals and Deferrals (assets)
Deferred Tax (asset side)
Deferred Tax on Valuation Differences
Deferred Tax on Tax Losses Carried F
Deferred Tax on Unrealized Profit
Total Deferred Tax (asset side)
Excess of plan assets over pension liab

Group Chart of Accounts

46 Posting
42 Posting
42 Posting
41 Posting
33 Posting
31 Posting
29 Posting
32 Posting
27 Posting

Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance

42 End-Total
30 Posting
38 Begin-Total
31 Posting
44 End-Total
24 End-Total
12 Begin-Total
36 Posting
17 Posting
13 Posting
24 Posting
16 Posting
17 Posting
29 Posting
18 Posting
18 End-Total
30 End-Total
22 Begin-Total
39 Posting
28 Posting
28 End-Total
25 Begin-Total
7 Posting
24 Posting
28 Posting
49 Posting
31 End-Total
20 End-Total
31 Begin-Total
7 Posting
26 Posting
27 Posting
28 Posting
37 End-Total
25 Begin-Total
48 Posting
42 Posting
33 Posting
31 End-Total
46 End-Total

Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Balance
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Balance
Balance
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Balance
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Balance

Page 11

Reporting Package
Version E.1.2

Excess of plan assets over pension liab

Total Excess of plan assets over pensio
Total Assets

Group Chart of Accounts

46 End-Total
52 End-Total
12 End-Total

Page 12

Balance
Balance
Balance

Reporting Package
Version E.1.2

Liabilities
Equity
Subscribed Capital
Capital Reserves
Revenue Reserves
Statutory Reserve
Reserves provided for by the Art. of A
Other Revenue Reserves
Total Revenue Reserves
Retained earnings / retained losses
Profit (loss) for the period
Equity attributed to Minority Shareho
Total Equity
Provisions
Provisions for Pensions and similar Ob
Tax Provisions
Income Tax Provisions current year
Income Tax Provisions previous years
Other Tax Provisions
Total Tax Provisions
Other Provisions
Provisions for Bonuses and Renumera
Provisions for Contributions to Emplo
Provisions for Professional Associatio
Prov. for Preparing, Auditing Financia
Provisions for Warranty Commitments
Provisions for Litigation Risks
Prov. for outstanding Invoices
Prov. for compulsory Keeping of Doc
Prov. anticipated Losses on Transacti
Other Provisions
Total Other Provisions
Total Provisions
Liabilities
Bank Loans and Overdrafts
Bank Loans and Overdrafts (< 1 year
Bank Loans and Overdrafts (1-5 years
Bank Loans and Overdrafts (> 1 year
Total Bank Loans and Overdrafts
Advance Payments received from Co
Advance Payments rec. from third pa
Advance Payments rec. from Group U
Advance Payments rec. from Associa
Total Advance Payments received fr
Payables to Third Party Trade Creditor
Payables to Group Undertakings
Trade Payables ALMOS Alfons Mosel
Verb LuL Trade Payables
Trade Payables ALMOS Agrar Klkeres
Trade Payables ALMOS Agrar Handel sp
Trade Payables ALMOS Agri Farm s.r.l.

Group Chart of Accounts

11 Begin-Total
6 Begin-Total
18 Posting
16 Posting
16 Begin-Total
17 Posting
48 Posting
22 Posting
22 End-Total
35 Posting
28 Posting
42 Posting
12 End-Total
10 Begin-Total
47 Posting
14 Begin-Total
34 Posting
36 Posting
20 Posting
20 End-Total
16 Begin-Total
40 Posting
41 Posting
39 Posting
50 Posting
35 Posting
31 Posting
30 Posting
41 Posting
49 Posting
16 Posting
22 End-Total
16 End-Total
11 Begin-Total
25 Begin-Total
36 Posting
37 Posting
36 Posting
31 End-Total
39 Begin-Total
47 Posting
45 Posting
47 Posting
45 End-Total
39 Posting
30 Begin-Total
50 Posting
24 Posting
46 Posting
45 Posting
37 Posting

Page 13

Balance
Balance
Balance
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Reporting Package
Version E.1.2

Trade Payables ALMOS Agrorom s.r.l.

Trade Payables ALMOS Panpmija doo
Trade Payables ALMOS Slovakia s.r.o.
Trade Payables Agrotrade s.r.l.
Trade Payables Agro Bomiga s.r.l.
Trade Payables Agro GA s.r.l.
Total Payables to Group Undertakings
Payables to Shareholders
Payables to Group Undertakings in A
Trade Payables associated companies
Total Payables to Associated Compani
Clearing Accounts (IC)
ALMOS Alfons Mosel Verwaltungs Gm
ALMOS Alfons Mosel Handels GmbH
ALMOS Agrar Klkereskedelmi KFT
ALMOS Agrar Handel spol s.r.o.
ALMOS Agri Farm s.r.l.
ALMOS Agrorom s.r.l.
ALMOS Panpmija doo
ALMOS Slovakia s.r.o.
Agrotrade s.r.l.
Agro Bomiga s.r.l.
Agro GA s.r.l.
Total Clearing Accounts (IC)
Other Liabilities
Income Tax Liabilities
Payroll Liabilities
Wage Tax and Church Tax Liabilities
Other liabilities in the contex of Socia
Costumer with Credit Balances
Sales Tax Liabilities
Remaining other Liabilities
Total Other Liabilities
Total Liabilities
Accruals and Deferrals (liabilities)
Accrued Payments-in Rent and Leases
Accrued Payments-in Interest
Other accrued Payments-in
Total Accruals and Deferrals (liabilitie
Deferred Tax (liability side)
Deferred Tax on Valuation Differences
Other deferred Tax
Deferred Tax on Unrealized Profit
Total Deferred Tax (liability side)
Total Liabilities

Group Chart of Accounts

35 Posting
33 Posting
36 Posting
31 Posting
33 Posting
29 Posting
36 End-Total
24 Posting
50 Begin-Total
35 Posting
38 End-Total
22 Begin-Total
35 Posting
31 Posting
31 Posting
30 Posting
22 Posting
20 Posting
18 Posting
21 Posting
16 Posting
18 Posting
14 Posting
28 End-Total
17 Begin-Total
22 Posting
19 Posting
35 Posting
50 Posting
29 Posting
21 Posting
27 Posting
23 End-Total
17 End-Total
36 Begin-Total
36 Posting
29 Posting
25 Posting
42 End-Total
29 Begin-Total
48 Posting
18 Posting
33 Posting
35 End-Total
17 End-Total

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Reporting Package
Version E.1.2

Income Statement
Operating Income
Sales
Sales to Third Parties
Sales in Germany
other sales
Discount
Bonus
Total Sales to Third Parties
Sales intercompany (IC)
Sales in Germany
other sales
Discount (IC)
Bonus (IC)
Total Sales intercompany (IC)
Total Sales
Changes in Inventory
Increase/decrease of Work in Progres
Increase/decrease of Finished Goods
Total Changes in Inventory
Own work capitalized
Other Operating Income
Other Operating Income from Third Pa
Income from Foreign Exchange Conve
Remuneration in Kind
Insurance Compensations
Gains from the Disposal of Intangible
Gains from the Disposal of Tangible A
Gains from the Disposal of Financial
Disposal of Intangible Assets (Book V
Disposal of Tangible Assets (Book Val
Disposal of Financial Assets (Book Val
Gains from Investment Grants
Rental Income from Third Parties
Releases from Provisions
Decrease of Debtor Provisions on Los
Decrease of General Bad Dept Provisi
Income from written-off receiveables
Income from other Accounting Period
Other income
Total Other Operating Income from Thi
Other Operating Income intercompany
Gains from the Disposal of Assets (IC)
Disposal of Assets (Book Value) (IC)
Income from Group Charges
Intercompany Reimbursements
Rental Income (IC)
Total Other Operating Income interco
Total Operating Income
Operating Expenses
Cost of Materials

Group Chart of Accounts

16 Heading
16 Begin-Total
5 Begin-Total
22 Begin-Total
16 Posting
11 Posting
8 Posting
5 Posting
28 End-Total
23 Begin-Total
16 Posting
11 Posting
13 Posting
10 Posting
29 End-Total
11 End-Total
20 Begin-Total
37 Posting
35 Posting
26 End-Total
20 Posting
22 Begin-Total
41 Begin-Total
39 Posting
20 Posting
23 Posting
44 Posting
42 Posting
43 Posting
42 Posting
40 Posting
41 Posting
28 Posting
32 Posting
24 Posting
39 Posting
38 Posting
36 Posting
36 Posting
12 Posting
47 End-Total
40 Begin-Total
38 Posting
36 Posting
25 Posting
27 Posting
18 Posting
46 End-Total
22 End-Total
18 Begin-Total
17 Begin-Total

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Reporting Package
Version E.1.2

Cost of Raw Mat. and Supplies from Th

purchases third parties
Discounts received
Bonuses received
Changes in Inventory of Raw Material
Total Cost of Raw Mat. from Third Part
Cost of Raw Mat. and Supplies interc
Purchases (IC)
Discounts received (IC)
Bonuses received (IC)
Total Cost of Raw Mat. Intercompany (
Cost of External Services from Third P
Temporary Employment
Other Cost of External Services
Total Cost of External Services from T
Cost of External Services intercompan
Temporary Employment (IC)
Other Cost of External Services (IC)
Total Cost of External Services inter
Total Cost of Materials
Personnel Expenses
Wages and Salaries
General Wages and Salaries
Salaries Board of Managers, Directors
Other Personnel Expenses
Total Wages and Salaries
Social Security Contributions and Pen
Statutory Social Security Contribution
Contributions to Professional Associat
Pension Costs
Other Social Security Expenses
Total Social Security Contributions
Total Personnel Expenses
Depreciation and Amortisation
Depreciation of Intangible Assets
Depreciation of Goodwill
Depreciation of Tangible Assets
Total Depreciation and Amortisation
Other Operating Expenses to Third Pa
Occupancy Costs
Leasing Expenses on Machinery (no v
Insurance (no vehicles)
Contributions, Charges, Fees
Disposal of Intagible Assets (Book Lo
Disposal of Tangible Assets (Book Los
Disposal of Financial Assets (Book Lo
Disposal of Intagible Assets (Book Val

Group Chart of Accounts

48 Begin-Total
23 Posting
18 Posting
16 Posting
37 Posting
41 End-Total
47 Begin-Total
14 Posting
23 Posting
21 Posting
40 End-Total
44 Begin-Total
20 Posting
31 Posting
50 End-Total
43 Begin-Total
25 Posting
36 Posting
49 End-Total
23 End-Total
18 Begin-Total
18 Begin-Total
26 Posting
37 Posting
24 Posting
24 End-Total
47 Begin-Total
39 Posting
42 Posting
13 Posting
30 Posting
35 End-Total
24 End-Total
29 Begin-Total
33 Posting
24 Posting
31 Posting
35 End-Total
41 Begin-Total
15 Posting
43 Posting
23 Posting
28 Posting
42 Posting
41 Posting
42 Posting
41 Posting

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Reporting Package
Version E.1.2

Disposal of Tangible Assets (Book Val

Disposal of Financial Assets (Book Val
Repair and Maintenance
Maintenance Hard- and Software
Vehicle Costs
Advertising and Marketing Costs
Donations
Travel Costs
Hosting Costs
Outbound Freight
bad debt insurance
General Distrubution Costs
Postage, Telephone, Internet
Office Supplies
Translation Costs
Further Education Costs
Employee benefits, Perks / Working C
Legal and Consulting Costs
Work on Financial Statements and Aud
Accounting Fees
Licence Costs, Concessions
Other Taxes (Cost Taxes)
Tooling Equipment
Bad Debt Loss
Expenses for other Accounting Period
Expenses for the Translation of Forei
Other Operating Expenses to Third Pa
Total Other Operating Expenses to Thi
Other Operating Expenses intercompa
Group Charges Expenses
Other Operating Expenses (IC)
Rental Expenses (IC)
Total Other Operating Expenses inter
Total Operating Expenses
Additional Income and Expenses
Income from Participating Interests
Dividend Income from Consolidated
Dividend Income from Non-consolida
Income from Investments in Associa
Other Income from Participating Inter
Total Income from Participating Intere
Income from Profit and Loss Transfer
Losses from Profit and Loss Transfer
Income on other long-term Loans and
Income from long-term Loans to Third
Income from long-term Loans interco
Total Income on other long-term Loan
Other Interest and similar Income
Interest and similar Income from Third
Interest from Bank Credit Balances
Interest on Loans

Group Chart of Accounts

40 Posting
41 Posting
22 Posting
30 Posting
13 Posting
31 Posting
9 Posting
12 Posting
13 Posting
16 Posting
18 Posting
26 Posting
28 Posting
15 Posting
17 Posting
23 Posting
42 Posting
26 Posting
43 Posting
15 Posting
26 Posting
24 Posting
17 Posting
13 Posting
37 Posting
50 Posting
41 Posting
47 End-Total
42 Begin-Total
22 Posting
29 Posting
20 Posting
48 End-Total
24 End-Total
30 Begin-Total
35 Begin-Total
43 Posting
47 Posting
47 Posting
41 Posting
41 End-Total
46 Posting
46 Posting
47 Begin-Total
44 Posting
45 Posting
46 End-Total
33 Begin-Total
46 Begin-Total
34 Posting
17 Posting

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Reporting Package
Version E.1.2

Interest on short-term Investments

Total Interest and similar Income from
Interest and similar Income intercomp
Interest on short-term investments (I
Interest on Loans to Group Undertaki
Total Interest and similar Income (IC)
Total Other Interest and similar Inco
Write-down on Financial Assets and sh
Write-downs on Shares in Group Unde
Write-downs on short-term investment
Write-downs on short-term investment
Total Write-down on Fin. Asset and sho
Interest and similar Expenses
Interest and similar Expenses to Third
Interest on Loans
Interest on Overdrafts
Interest on Tax Liabilities
Other Interest Expenses
Total Interest to Third Parties
Interest and similar Expenses interco
Interest on Cashpooling
Interest on short-term investments (I
Interest on Loans (IC)
Total Interest intercompany (IC)
Total Interest and similar Expenses
Extraordinary Income
Extraordinary Expenses
Income Tax Expenses
Tax Expenses on Income
Changes in Deffered Tax on Valuation
Changes in Deferred Tax on Tax Losse
Changes in Deferred Tax on Consolida
Other Income Tax Expenses
Total Income Tax Expenses
Other Taxes
Tax on Land and Building, Real Proper
Vehicle Tax
Other Tax Expenses
Total Other Taxes
Share of Profit/Loss applicable to oth
Total Additional Income and Expenses

Group Chart of Accounts

34 Posting
50 End-Total
45 Begin-Total
39 Posting
39 Posting
38 End-Total
39 End-Total
50 Begin-Total
43 Posting
50 Posting
41 Posting
50 End-Total
29 Begin-Total
46 Begin-Total
17 Posting
22 Posting
27 Posting
23 Posting
31 End-Total
47 Begin-Total
23 Posting
39 Posting
22 Posting
32 End-Total
35 End-Total
20 Posting
22 Posting
19 Begin-Total
22 Posting
48 Posting
50 Posting
40 Posting
25 Posting
25 End-Total
11 Begin-Total
39 Posting
11 Posting
18 Posting
17 End-Total
48 Posting
36 End-Total

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Reporting Package
Version E.1.2