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Nominal Code ASN1000000 ASN1100000 ASN1110000 ASN1111000 ASN1112000 ASN1113000 ASN1113100 ASN1113200 ASN1113300 ASN1120000 ASN1121000 ASN1122000 ASN1123000

ASN1123100 ASN1123200 ASN1130000 ASN1131000 ASN1131100 ASN1131200 ASN1131300 ASN1132000 ASN1140000 ASN1141000 ASN1141100 ASN1141200 ASN1142000 ASN1143000 ASN1144000 ASN1144100 ASN1144200 ASN1150000 ASN1151000 ASN1152000 ASN1153000 ASN1153100 ASN1153200 ASN1154000 ASN1154100 ASN1154200 ASN1555000 ASN1200000 ASN1210000 ASN1220000 ASN1230000 ASN1231000 ASN1232000

ASN1300000 ASN1310000 ASN1320000 ASN1321100 ASN1321200 ASN1322100 ASN1322200 ASN1323100 ASN1323200 ASN1324100 ASN1324200 ASN1325100 ASN1325200 ASN1326100 ASN1326200 ASN1331000 ASN1332000 ASN1331100 ASN1331200 ASN1331110 ASN1331120 ASN1332100 ASN1332200 ASN1333100 ASN1333200 ASN1334100 ASN1334200 ASN1335100 ASN1335200 ASN1400000 ASN1410000 ASN1400000 ASN1411100 ASN1411200 ASN1412100 ASN1412200 ASN1413100 ASN1413200 ASN1414100 ASN1414200 ASN1415100 ASN1415200 ASN1416100 ASN1416200 ASN1417100 ASN1417200 ASN1418100

ASN1418200 ASN1419100 ASN1419200 ASN1411010 ASN1411020 ASN1411110 ASN1411120 ASN1420000 ASN1421100 ASN1421200 ASN1422100 ASN1422200 ASN1423100 ASN1423200 ASN1424100 ASN1424200 ASN1425100 ASN1425200 ASN1426100 ASN1426200 ASN1427100 ASN1427200 ASN1428100 ASN1428200 ASN1430000 ASN1500000 ASN1510000 ASN1520000 ASN1530000 ASN1540000 ASN1550000 ASN1551000 ASN1552000 ASN1560000 ASN2000000 ASN2100000 ASN2110000 ASN2111000 ASN2112000 ASN2113000 ASN2114000 ASN2115000 ASN2116000 ASN2120000 ASN2121000 ASN2121100 ASN2121200

ASN2121300 ASN2121400 ASN2121500 ASN2122000 ASN2122100 ASN2122200 ASN2122210 ASN2122220 ASN2122230 ASN2122240 ASN2122300 ASN2122400 ASN2122500 ASN2123000 ASN2123100 ASN2123200 ASN2123300 ASN2123400 ASN2124000 ASN2124100 ASN2124200 ASN2125000 ASN2125100 ASN2125200 ASN2126000 ASN2127000 ASN2130000 ASN2131000 ASN2132000 ASN2140000 ASN2141000 ASN2142000 ASN2143000 ASN2150000 ASN2200000 ASN2210000 ASN2220000 ASN2230000 ASN2240000 ASN2250000 ASN2260000 ASN2261000 ASN2262000 ASN2270000 ASN2271000 ASN2271100 ASN2271200

ASN2271300 ASN2272000 ASN2272100 ASN2272200 ASN2273000 ASN2280000 ASN2281000 ASN2282000 ASN2283000 ASN2284000 ASN2285000 ASN2286000 ASN2287000 ASN2288000 ASN2289000 ASN2290000 ASN2210000 ASN2210100 ASN2210200 ASN3000000 ASN3100000 ASN3110000 ASN3111000 ASN3120000 ASN3130000 ASN3131000 ASN3132000 ASN3140000 ASN3200000 ASN3210000 ASN3220000 ASN3300000 ASN3310000 ASN3320000 ASN3330000 ASN3340000 ASN3350000 ASN3400000 ASN3500000 ASN3510000 ASN3520000 ASN3530000 ASN4000000 ASN4100000 ASN4110000 ASN4120000 ASN4130000

ASN4200000 ASN4210000 ASN4220000 ASN4300000 ASN4400000 ASN4500000 ASN5000000 ASN5100000 ASN5110000 ASN5111000 ASN5112000 ASN5112100 ASN5112200 ASN5113000 ASN5113100 ASN5113200 ASN5113300 ASN5113400 ASN5113500 ASN5114000 ASN5115000 ASN5115100 ASN5115200 ASN5120000 ASN5121000 ASN5121100 ASN5121200 ASN5121300 ASN5121400 ASN5121500 ASN5122100 ASN5122200 ASN5123000 ASN5130000 ASN5131000 ASN5131100 ASN5131200 ASN5131210 ASN5131220 ASN5131300 ASN5131400 ASN5131500 ASN5131510 ASN5131520 ASN5131530 ASN5131540 ASN5131600

ASN5131610 ASN5131620 ASN5131630 ASN5131641 ASN5131642 ASN5131650 ASN5131700 ASN5131800 ASN5132000 ASN5132100 ASN5132200 ASN5132300 ASN5132400 ASN5132500 ASN5132600 ASN5140000 ASN5141000 ASN5142000 ASN5150000 ASN5151000 ASN5152000 ASN5152100 ASN5152200 ASN5152300 ASN5153000 ASN5153100 ASN5153200 ASN5153300 ASN5160000 ASN5200000 ASN5210000 ASN5211000 ASN5212000 ASN5213000 ASN5214000 ASN5215000 ASN5216000 ASN5220000 ASN5230000 ASN5231000 ASN5232000 ASN5233000 ASN5234000 ASN5240000 ASN5250000 ASN5260000 ASN5270000

ASN5280000 ASN5290000 ASN5210000 ASN5210100 ASN5210200 ASN5210300 ASN5211000 ASN5300000 ASN5310000 ASN5311000 ASN5312000 ASN5313000 ASN5314000 ASN5315000 ASN5315100 ASN5315200 ASN5320000 ASN5321000 ASN5322000 ASN5323000 ASN5330000 ASN5340000 ASN5350000 ASN5360000 ASN5361000 ASN5362000 ASN5370000 ASN5371000 ASN5372000 ASN5372100 ASN5380000 ASN5390000 ASN6000000 ASN6100000 ASN6110000 ASN6120000 ASN6130000 ASN6140000 ASN6150000 ASN6200000 ASN6210000 ASN6220000 ASN6230000 ASN6300000 ASN6310000 ASN6320000 ASN6330000

ASN6340000 ASN6350000 ASN6360000 ASN6370000 ASN6380000 ASN6390000 ASN6400000 ASN6410000 ASN6411000 ASN6412000 ASN6420000 ASN6421000 ASN6422000 ASN6423000 ASN6430000 ASN6440000 ASN6450000 ASN6460000 ASN6470000 ASN6480000 ASN6490000 ASN6410000 ASN7000000 ASN8000000 ASN8100000 ASN8200000 ASN8300000 ASN8400000 ASN8500000 ASN8600000

Nominal Description Assets Assets / Current Assets / Current / Cash and cash equivalents Assets / Current / Cash / Petty cash (currency on hand) Assets / Current / Cash / Cash in bank (demand deposits) Assets / Current / Cash / Cash equivalents Assets / Current / Cash / Cash equivalents / Very short-term investments Assets / Current / Cash / Cash equivalents / Cash in transit Assets / Current / Cash / Cash equivalents / Other Assets / Current / Short-term investments Assets / Current / Short-term investments / Marketable securities Assets / Current / Short-term investments / Other short-term investments Assets / Current / Short-term investments / Derivatives Assets / Current / Short-term investments / Derivatives / Hedging Assets / Current / Short-term investments / Derivatives / Speculation Assets / Current / Receivables Assets / Current / Receivables / Trade receivables (accounts receivable) Assets / Current / Receivables / Trade receivables / Deferred interest Assets / Current / Receivables / Trade receivables / Bad debt allowance Assets / Current / Receivables / Trade receivables / Returns and allowances Assets / Current / Receivables / Other receivables Assets / Current / Inventory Assets / Current / Inventory / Material Assets / Current / Inventory / Material / Raw material Assets / Current / Inventory / Material / Production supplies Assets / Current / Inventory / Work-in-process Assets / Current / Inventory / Finished goods Assets / Current / Inventory / Merchandise Assets / Current / Inventory / Merchandise / Stock on hand (in store) Assets / Current / Inventory / Merchandise / Stock on hand (in warehouse) Assets / Current / Accruals (accrued and deferred items) Assets / Current / Accruals / Pre-paid expenses Assets / Current / Accruals / Accrued revenue Assets / Current / Accruals / Deferred items Assets / Current / Accruals / Deferred items / Current deferred taxes Assets / Current / Accruals / Deferred items / Etc. Assets / Current / Accruals / Taxes & fees receivable (payable if Cr.) Assets / Current / Accruals / Taxes & fees receivable / VAT (receivable) Assets / Current / Accruals / Taxes & fees receivable / Duties, turnover, etc. Assets / Current / Accruals / Returnable deposits Assets / Financial instruments (investments) Assets / Investments / Equity instruments (stocks, other equity positions) Assets / Investments / Debt instruments (bonds, notes, etc.) Assets / Investments / Derivatives Assets / Investments / Derivatives / Hedging Assets / Investments / Derivatives / Speculation

Assets / Property, plant and equipment (PP&E) Assets / PP&E / Property (land) Assets / PP&E / Plant (buildings and structures) Assets / PP&E / Plant / Manufacturing plants and structures Assets / PP&E / Plant / Manufacturing plants and structures / Accumulated depreciation Assets / PP&E / Plant / Warehouses & storage yards Assets / PP&E / Plant / Warehouses & storage yards / Accumulated depreciation Assets / PP&E / Plant / Storefronts and showrooms Assets / PP&E / Plant / Storefronts and showrooms / Accumulated depreciation Assets / PP&E / Plant / Administrative structures Assets / PP&E / Plant / Administrative structures / Accumulated depreciation Assets / PP&E / Plant / Leasehold-improvements Assets / PP&E / Plant / Leasehold-improvements / Accumulated depreciation Assets / PP&E / Plant / Etc. Assets / PP&E / Plant / Etc. / Accumulated depreciation Assets / PP&E / Equipment Assets / PP&E / Equipment / Accumulated depreciation Assets / PP&E / Equipment / Machinery & Tools Assets / PP&E / Equipment / Machinery & Tools / Accumulated depreciation Assets / PP&E / Equipment / Machinery & Tools / Spare parts inventory Assets / PP&E / Equipment / Machinery & Tools / Spare parts inventory / Accumulated depreciation Assets / PP&E / Equipment / Vehicles & delivery equipment Assets / PP&E / Equipment / Vehicles & delivery equipment / Accumulated depreciation Assets / PP&E / Equipment / Furniture & fixtures Assets / PP&E / Equipment / Furniture & fixtures / Accumulated depreciation Assets / PP&E / Equipment / Information systems Assets / PP&E / Equipment / Information systems / Accumulated depreciation Assets / PP&E / Equipment / Etc. Assets / PP&E / Equipment / Etc. / Accumulated depreciation Assets / Intangible Assets / Intangible / Legal and contractual Assets / Intangible / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Patents Assets / Intangible / Legal and contractual / Patents / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Copyrights Assets / Intangible / Legal and contractual / Copyrights / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Trademarks and trade names Assets / Intangible / Legal and contractual / Trademarks and trade names / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Brands and brand names Assets / Intangible / Legal and contractual / Brands and brand names / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Registered symbols Assets / Intangible / Legal and contractual / Registered symbols / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Licenses (broadcast, operating, purchased software, etc.) Assets / Intangible / Legal and contractual / Licenses / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Capital (financial) lease (if recognized as contract) Assets / Intangible / Legal and contractual / Capital (financial) lease / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Permits (development, construction, CO2 emissions, etc.)

Assets / Intangible / Legal and contractual / Permits / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Rights (exploration, mining, land use, air use, landing, etc.) Assets / Intangible / Legal and contractual / Rights / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Commitments (order backlogs, servicing agreements, etc.) Assets / Intangible / Legal and contractual / Commitments / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Etc. Assets / Intangible / Legal and contractual / Etc. / Accumulated amortization (IFRS) Assets / Intangible / Separable Assets / Intangible / Separable / Lists (mailing, dealer, supplier, etc.) Assets / Intangible / Separable / Lists / Accumulated amortization (IFRS) Assets / Intangible / Separable / Relationships (distributor or supplier relationships, freight forwarding) Assets / Intangible / Separable / Relationships / Accumulated amortization (IFRS) Assets / Intangible / Separable / Systems (delivery distribution, customer service, product service, etc.) Assets / Intangible / Separable / Systems / Accumulated amortization (IFRS) Assets / Intangible / Separable / Records (legal, medical, credit history, service history, etc.) Assets / Intangible / Separable / Records / Accumulated amortization (IFRS) Assets / Intangible / Separable / Documentation (training, procedural, repair manuals; databases, blueprints, etc.) Assets / Intangible / Separable / Documentation / Accumulated amortization (IFRS) Assets / Intangible / Separable / Unpatented technology (manufacturing processes, production line design, etc.) Assets / Intangible / Separable / Unpatented technology / Accumulated amortization (IFRS) Assets / Intangible / Separable / Distribution systems Assets / Intangible / Separable / Distribution systems / Accumulated amortization (IFRS) Assets / Intangible / Legal and contractual / Etc. Assets / Intangible / Legal and contractual / Etc. / Accumulated amortization (IFRS) Assets / Intangible / Goodwill Assets / Other long-lived assets Assets / Other long-lived assets / Contract in progress Assets / Other long-lived assets / Restricted assets Assets / Other long-lived assets / Assets to be disposed of Assets / Other long-lived assets / Long-term accruals Assets / Other long-lived assets / Long-term deferred items Assets / Other long-lived assets / Long-term deferred items / Deferred taxes Assets / Other long-lived assets / Long-term deferred items / Etc. Assets / Other long-lived assets / Returnable deposits Liabilities Liabilities / Current Liabilities / Current / Payables Liabilities / Current / Payables / Accounts payable (trade payables) Liabilities / Current / Payables / Notes payable Liabilities / Current / Payables / Short-term loans Liabilities / Current / Payables / Lines of credit (revolving credit) Liabilities / Current / Payables / Interest payable Liabilities / Current / Payables / Etc. Liabilities / Current / Accrued, deferred and other items (accruals) Liabilities / Current / Accruals / Unearned revenue Liabilities / Current / Accruals / Unearned revenue / Deposits (pre-payments) Liabilities / Current / Accruals / Unearned revenue / Subscriptions

Liabilities / Current / Accruals / Unearned revenue / Servicing fees Liabilities / Current / Accruals / Unearned revenue / Royalties (licensing fees) Liabilities / Current / Accruals / Unearned revenue / Etc. Liabilities / Current / Accruals / Accrued expenses Liabilities / Current / Accruals / Accrued expenses / Wages and salaries Liabilities / Current / Accruals / Accrued expenses / Utilities Liabilities / Current / Accruals / Accrued expenses / Utilities / Electricity Liabilities / Current / Accruals / Accrued expenses / Utilities / Gas Liabilities / Current / Accruals / Accrued expenses / Utilities / Water Liabilities / Current / Accruals / Accrued expenses / Utilities / Etc. Liabilities / Current / Accruals / Accrued expenses / Dividends payable Liabilities / Current / Accruals / Accrued expenses / Taxes and fees Liabilities / Current / Accruals / Accrued expenses / Etc. Liabilities / Current / Accruals / Withholdings Liabilities / Current / Accruals / Withholdings / Employee related Liabilities / Current / Accruals / Withholdings / Employee related / Social insurance Liabilities / Current / Accruals / Withholdings / Employee related / Medical insurance Liabilities / Current / Accruals / Withholdings / Employee related / Etc. Liabilities / Current / Accruals / Deferred items Liabilities / Current / Accruals / Deferred items / Current deferred taxes Liabilities / Current / Accruals / Deferred items / Etc. Liabilities / Current / Accruals / Taxes & fees receivable (payable if Cr.) Liabilities / Current / Accruals / Taxes & fees receivable / VAT (receivable) Liabilities / Current / Accruals / Taxes & fees receivable / Duties, turnover, etc. Liabilities / Current / Accruals / Returnable deposits Liabilities / Current / Accruals / Etc. Liabilities / Current / Derivatives Liabilities / Current / Derivatives / Hedging Liabilities / Current / Derivatives / Speculation Liabilities / Current / Provisions Liabilities / Current / Provisions / Compensated absences Liabilities / Current / Provisions / Bonuses Liabilities / Current / Provisions / Etc. Liabilities / Current / Derivatives Liabilities / Long-term Liabilities / Long-term / Bonds (debentures) Liabilities / Long-term / Notes Liabilities / Long-term / Obligations under capital (financial) lease Liabilities / Long-term / Loans Liabilities / Long-term / Lines of credit Liabilities / Long-term / Derivatives Liabilities / Long-term / Derivatives / Hedging Liabilities / Long-term / Derivatives / Speculation Liabilities / Long-term / Accruals Liabilities / Long-term / Accruals / Unearned revenue Liabilities / Long-term / Accruals / Unearned revenue / Deposits and pre-payments Liabilities / Long-term / Accruals / Unearned revenue / Contract billings

Liabilities / Long-term / Accruals / Unearned revenue / Etc. Liabilities / Long-term / Accruals / Deferred items Liabilities / Long-term / Accruals / Deferred items / Deferred taxes Liabilities / Long-term / Accruals / Deferred items / Etc. Liabilities / Long-term / Accruals / Returnable deposits Liabilities / Long-term / Provisions Liabilities / Long-term / Provisions / Disposals Liabilities / Long-term / Provisions / Long-term bonuses and compensated absences Liabilities / Long-term / Provisions / Premiums and coupons Liabilities / Long-term / Provisions / Product warranties (general warrantee policy) Liabilities / Long-term / Provisions / Self (under) insurance Liabilities / Long-term / Provisions / Defects Liabilities / Long-term / Provisions / Litigation Liabilities / Long-term / Provisions / Onerous contracts Liabilities / Long-term / Provisions / Etc. Liabilities / Long-term / Employee pension obligations Liabilities / Long-term / Equity with debt characteristics Liabilities / Long-term / Equity with debt characteristics / Callable preferred equity Liabilities / Long-term / Equity with debt characteristics / Etc. Equity Equity / Paid-in capital Equity / Paid-in capital / At par Equity / Paid-in capital / At par / Legal equity Equity / Paid-in capital / Additional paid-in capital (capital paid in excess of par) Equity / Paid-in capital / Preferred equity Equity / Paid-in capital / Preferred equity / At par Equity / Paid-in capital / Preferred equity / Additional preferred capital paid-in Equity / Paid-in capital / Etc. Equity / Retained earnings Equity / Retained earnings / Unappropriated retained earnings Equity / Retained earnings / Appropriated retained earnings (reserves) Equity / Accumulated other comprehensive income (OCI) Equity / Accumulated OCI / Gain (loss) on available-for-sale instruments Equity / Accumulated OCI / Gain (loss) on cash flow hedges Equity / Accumulated OCI / Exchange rate differences on foreign operations Equity / Accumulated OCI / Pension liability adjustments Equity / Accumulated OCI / Revaluation surplus (IFRS) Equity / Non-controlling (minority) interest Equity / Other equity items Equity / Other equity / treasury shares Equity / Other equity / Subscribed equity Equity / Other equity / Etc. Revenue (sales) Revenue / Adjustments Revenue / Adjustments / Cash discounts Revenue / Adjustments / Returns and allowances Revenue / Adjustments / Other adjustments

Revenue / Goods Revenue / Goods / Products Revenue / Goods / Merchandise Revenue / Services Revenue / Long-term contracts Revenue / Etc. Expenses (operating) Expenses / Cost of sales, Cost of goods sold (COS / COGS) Expenses / COS / Direct materials Expenses / COS / Direct materials / Purchases Expenses / COS / Direct materials / Delivery Expenses / COS / Direct materials / Delivery / Freight Expenses / COS / Direct materials / Delivery / Insurance Expenses / COS / Direct materials / Taxes and fees Expenses / COS / Direct materials / Taxes and fees / Customs fees Expenses / COS / Direct materials / Taxes and fees / Sales taxes Expenses / COS / Direct materials / Taxes and fees / Excise taxes Expenses / COS / Direct materials / Taxes and fees / Non-refundable VAT Expenses / COS / Direct materials / Taxes and fees / Other non-refundable fees and taxes Expenses / COS / Direct materials / Etc. Expenses / COS / Direct materials / Deductions Expenses / COS / Direct materials / Deductions / Returns and allowances Expenses / COS / Direct materials / Deductions / Vender credits and discounts Expenses / COS / Wages and salaries Expenses / COS / Wages and salaries / Wages (including overtime) Expenses / COS / Wages and salaries / Wages / Social security taxes Expenses / COS / Wages and salaries / Wages / Medical insurance Expenses / COS / Wages and salaries / Wages / Safety and other insurance Expenses / COS / Wages and salaries / Wages / Fringe benefits Expenses / COS / Wages and salaries / Wages / Etc. Expenses / COS / Wages and salaries / Salaries (if directly allocated to production) Expenses / COS / Wages and salaries / Salaries / Supervisors' salaries Expenses / COS / Wages and salaries / Etc. Expenses / COS / Indirect costs (manufacturing overhead) Expenses / COS / Indirect costs / Variable Expenses / COS / Indirect costs / Variable / Supervisors' salaries (if indirectly allocated to production) Expenses / COS / Indirect costs / Variable / Repairs and maintenance Expenses / COS / Indirect costs / Variable / Repairs and maintenance / Spare parts Expenses / COS / Indirect costs / Variable / Repairs and maintenance / Wages and salaries Expenses / COS / Indirect costs / Variable / Quality control and inspection Expenses / COS / Indirect costs / Variable / Setup and re-tooling Expenses / COS / Indirect costs / Variable / Utilities Expenses / COS / Indirect costs / Variable / Utilities / Electricity Expenses / COS / Indirect costs / Variable / Utilities / Hydrocarbons Expenses / COS / Indirect costs / Variable / Utilities / Water and sewage Expenses / COS / Indirect costs / Variable / Utilities / Etc. Expenses / COS / Indirect costs / Variable / Production supplies

Expenses / COS / Indirect costs / Variable / Production supplies / Fasteners Expenses / COS / Indirect costs / Variable / Production supplies / Lubricants Expenses / COS / Indirect costs / Variable / Production supplies / Small tools Expenses / COS / Indirect costs / Variable / Production supplies / Wastage (normal) Expenses / COS / Indirect costs / Variable / Production supplies / Wastage / Re-sold wastage Expenses / COS / Indirect costs / Variable / Production supplies / Etc. Expenses / COS / Indirect costs / Variable / Depreciation (units of production method) Expenses / COS / Indirect costs / Variable / Etc. (add accounts as needed) Expenses / COS / Indirect costs / Fixed Expenses / COS / Indirect costs / Fixed / Depreciation (estimation method) Expenses / COS / Indirect costs / Fixed / Rent (leasing) Expenses / COS / Indirect costs / Fixed / Property taxes Expenses / COS / Indirect costs / Fixed / Insurance Expenses / COS / Indirect costs / Fixed / Amortization Expenses / COS / Indirect costs / Fixed / Etc. Expenses / COS / Merchandise Expenses / COS / Merchandise / Deductions / Returns and allowances Expenses / COS / Merchandise / Deductions / Vender credits and discounts Expenses / COS / Service providers Expenses / COS / Service providers / Initial direct costs Expenses / COS / Service providers / Direct costs Expenses / COS / Service providers / Direct costs / Direct material (spare parts) Expenses / COS / Service providers / Direct costs / Wages and salaries Expenses / COS / Service providers / Direct costs / Etc. Expenses / COS / Service providers / Indirect costs Expenses / COS / Service providers / Indirect costs / Fixed Expenses / COS / Service providers / Indirect costs / Variable Expenses / COS / Service providers / Indirect costs / Etc. Expenses / COS / Long-term contracts Expenses / Selling Expenses / Selling / Salespersons Expenses / Selling / Salespersons / Salaries Expenses / Selling / Salespersons / Commissions Expenses / Selling / Salespersons / Bonuses Expenses / Selling / Salespersons / Fringe benefits Expenses / Selling / Salespersons / Training Expenses / Selling / Salespersons / Etc. Expenses / Selling / Sales staff wages, salaries and benefits Expenses / Selling / Delivery (distribution) Expenses / Selling / Delivery / Shipping (internal) Expenses / Selling / Delivery / Shipping (third party) Expenses / Selling / Delivery / Warehousing and logistics Expenses / Selling / Delivery / Etc. Expenses / Selling / Travel and entertainment Expenses / Selling / Tradeshows, exhibits, tastings and promotions Expenses / Selling / Premiums and coupons Expenses / Selling / Product warrantees

Expenses / Selling / Shrinkage Expenses / Selling / Uncollectible accounts expenses Expenses / Selling / Other expenses Expenses / Selling / Other expenses / Utilities Expenses / Selling / Other expenses / Credit card fees Expenses / Selling / Other expenses / Etc. Expenses / Selling / Rent & depreciation Expenses / Administrative (general) expenses Expenses / Administrative / Officer compensation Expenses / Administrative / Officer compensation / Base salary Expenses / Administrative / Officer compensation / Performance based pay (bonuses, premiums) Expenses / Administrative / Officer compensation / Fringe benefits Expenses / Administrative / Officer compensation / Pensions and Other Postretirement Benefits Expenses / Administrative / Officer compensation / Stock based compensation Expenses / Administrative / Officer compensation / Stock based compensation / Grants Expenses / Administrative / Officer compensation / Stock based compensation / Options and warrants Expenses / Administrative / Staff compensation Expenses / Administrative / Staff compensation / Salaries Expenses / Administrative / Staff compensation / Performance based pay (bonuses, premiums) Expenses / Administrative / Staff compensation / Etc. Expenses / Administrative / Excessive spoilage Expenses / Administrative / Excess cost allocation caused by underutilized plant capacity Expenses / General / Professional services Expenses / General / Research and development Expenses / General / Research and development / Research Expenses / General / Research and development / Development Expenses / General / Marketing Expenses / General / Marketing / Advertising Expenses / General / Marketing / Public relations Expenses / General / Marketing / Public relations / Charitable contributions Expenses / General / Depreciation and amortization Expenses / General / Etc. Peripheral Activities and Events (Other Revenue, Other Expenses, Gains and Losses) Peripheral Activities / Other revenue Peripheral Activities / Other revenue / Interest revenue Peripheral Activities / Other revenue / Dividends Peripheral Activities / Other revenue / Rent Peripheral Activities / Other revenue / Royalties Peripheral Activities / Other revenue / Etc. Peripheral Activities / Other expenses Peripheral Activities / Other expenses / Interest expense Peripheral Activities / Other expenses / Borrowing costs Peripheral Activities / Other expenses / Etc. Peripheral Events / Gains Peripheral Events / Gains / Foreign exchange Peripheral Events / Gains / Investments Peripheral Events / Gains / Derivatives held for speculation

Peripheral Events / Gains / Disposal of assets Peripheral Events / Gains / Contract gains Peripheral Events / Gains / Extinguishment of debt Peripheral Events / Gains / Restructuring or disposal Peripheral Events / Gains / Grants and donation Peripheral Events / Gains / Etc. Peripheral Events / Losses Peripheral Events / Losses / Inventory write-down Peripheral Events / Losses / Inventory write-down / Lower of cost or market charge Peripheral Events / Losses / Inventory write-down / Damaged or obsolete goods Peripheral Events / Losses / Asset impairment charge Peripheral Events / Losses / Asset impairment charge / Available for sale investment Peripheral Events / Losses / Asset impairment charge / PP&E, intangible assets Peripheral Events / Losses / Asset impairment charge / Goodwill Peripheral Events / Losses / Foreign exchange rate loss Peripheral Events / Losses / Investments held for trading Peripheral Events / Losses / Derivatives held for speculation Peripheral Events / Losses / Disposal of assets Peripheral Events / Losses / Extinguishment of debt Peripheral Events / Losses / Restructuring or disposal Peripheral Events / Losses / Litigation Peripheral Events / Losses / Etc. Income tax Other comprehensive income OCI / Gains (loss) on available-for-sale instruments OCI / Gains (loss) on cash flow hedges OCI / Gains (loss) foreign exchange on foreign operations OCI / Pension liability adjustments OCI / Changes in revaluation surplus (IFRS) OCI / Reclassification adjustment

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