Year-end date: GAAP used:

Auditor: Audit report (clean, issues?) Change of accounting policies (Yes, No) (specify)

INCOME STATEMENT 1. Income statement presentation (IAS 1) (a) by function (if so, footnote by nature) (b) by nature (c) mixture 2. Inclusion of a line for (a) EBIT or operating profit (b) no such line 3. Inclusion of a line for other, non-gaap, sub-total such as underlying profit, activity contribution, gross margin etc (a) yes (specify: ) (b) no 4. Investments (in associates and/or joint ventures) accounted for under equity accounting (method) included (a) in operating (b) immediately after (c) after finance (d) n/a 5. Revenue split between net sales and other income (a) yes (b) no 6. Impairments are charged within: (a) cost of sales (b) exceptional items (c) not specified (d) other (specify) 7. Exceptional items are presented in a: (a) column (b) line item (exceptional item label) (c) line item (other label) (d) n/a BALANCE SHEET 8. Title of balance sheet is: (a) Balance Sheet (b) Statement of financial position 9. Balance sheet shows (a) assets = credits (single step) (b) net assets (multiple steps) 10. Balance sheet liquidity (a) decreasing (cash at top) (b) increasing

STATEMENT OF SHAREHOLDERS EQUITY 11. Other comprehensive income in (a) Statement of Changes in Equity (b) Separate statement CASH FLOW STATEMENT 12. In statement of cash flows, operating cash flows are presented (IAS 7) (a) direct method (b) indirect method 13. In statement of cash flows, operating cash flows starting point is (IAS 7): (a) Net income (b) Income before tax (c) Other (specify: ) 14. In statement of cash flows, dividends received shown (IAS 7) (a) as operating cash flow (b) as financing (c) not shown separately or n/a 15. In statement of cash flows, dividends paid shown (IAS 7) (a) as operating cash flow (b) as financing (c) not shown separately or n/a 16. In statement of cash flows, interest paid shown (IAS 7) (a) as operating cash flow (b) as financing (c) not shown separately or n/a 17. In statement of cash flows, interest received shown (IAS 7) (a) as operating cash flow (b) as financing (c) not shown separately or n/a ACCOUNTING CHOICES 18. Tangible assets (PPE) measurement (IAS 16) (a) only cost (b) some fair value (revaluation model) 19. Tangible assets are depreciated using the: (a) Straight line (b) Straight line with excess depreciation (c) Accelerated depreciation (d) Sinking fund method (e) Mixed depreciation method (f) Unit of production (g) Other (specify: ) 20. Intangibles (other than goodwill) (IAS 38) (a) only cost (b) some fair value (revaluation model)

21. Intangibles with definite lives are amortized using: (a) Straight line (b) Straight line with excess depreciation (c) Accelerated depreciation (d) Sinking fund method (e) Mixed depreciation method (f) Unit of production (g) Other (specify: ) 22. Investment property (IAS 40) (a) (b) 23. Government grants (IAS 20) (a) (b)

at cost at fair value deducted from assets (netting method) deferred income

24. Financial assets at fair value (a) some designation (b) none 25. Interest on construction (qualified assets) (IAS 23) (a) capitalisation (b) expensing 26. Inventory(consistency) (difference:during inflation,FIFO more profit less cost, higher NI, B/S current values inc (a) FIFO (Financial reporting purposes) (b) Weighted average (c) LIFO (for tax purposes, only in US) lower NI, current value decrease (d) Most current purchase price (e) Retail prices reduced by appropriate margins (f) Mixture 27. Foreign currency (IAS 21 secondary translation or translation of financial statements) (a) temporal method only (b) net investment method (also current/closing rate method) only (c) mix of methods 28. Leases (a) All operating (b) Some financial 29 R&D (US dont allow capitalise) (a) No R&D capitalized (b) Some R&D capitalized 30. Actuarial gains and losses (IAS 19) (a) to SORIE (b) to income in full (c) corridor

SEGMENT REPORTING 31. Segmental information (IFRS 8) (a) yes (b) no 32. Reporting segment (IFRS 8) (a) geographical (b) business TAXES

34. Explanation of the relationship between tax expense (income) and accounting profit in either or both of the following for

(a) a numerical reconciliation between tax expense (income) and the product of accounting profit multiplied by the applicable rate(s), disclosing also the basis on which the applicable tax rate(s) is (are) computed; or

(b) a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis on wh applicable tax rate is computed; GOVERNANCE 1. Major shareholders
2. Board

2.1 CEO is also Chairman (yes or no) 2.2 Number of board memebers 2.3 Number of independent board members 3. Compensation CEO 3.1 Salary and bonus 3.2 Share based 3.3. Other (specify) 4. Analyst following (Thomson One) #

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nction (if so, footnote by nature)

or operating profit sub-total such as underlying profit, activity contribution, gross margin etc

t ventures) accounted for under equity accounting (method) included

em (exceptional item label)

= credits (single step) sets (multiple steps)

ment of Changes in Equity

cash flows are presented (IAS 7)

cash flows starting point is (IAS 7):

s received shown (IAS 7)

hown separately or n/a s paid shown (IAS 7)

hown separately or n/a paid shown (IAS 7)

hown separately or n/a eceived shown (IAS 7)

hown separately or n/a

fair value (revaluation model)

fair value (revaluation model)

ted from assets (netting method)

ence:during inflation,FIFO more profit less cost, higher NI, B/S current values increase) (Financial reporting purposes)

(for tax purposes, only in US) lower NI, current value decrease current purchase price prices reduced by appropriate margins

translation or translation of financial statements)

o current/closing rate method) only

Number# Number #

en tax expense (income) and accounting profit in either or both of the following forms:

expense (income) and the product of accounting profit multiplied by the applicable tax the applicable tax rate(s) is (are) computed; or average effective tax rate and the applicable tax rate, disclosing also the basis on which the

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