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

F20

F25

F30

x
x

x
x

F35

x
x
x

x
x

x
x

x
x

F20 F30 F55 X01

F25 F30
F25 F30 F35
F20 F30 F55 X01
F15 F92
F15 F25 F92
F15 F25 F92

F10

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
F25 F30 F55
F25 F30 F35
F20 F55
F25 F35
F20 F30 F55 X01
F25 F30 F55
F25 F30 F35
F20 F30 F55 X01
F06F10F15F20F30F40F5F92

x
x

x
x

F20 F30 F55 X01

F25 F30
F25 F30 F35
F20 F30 F55 X01
F20 F30 F55
F25 F35
F15 F55
F15 F55
F15 F55
F15 F55
F15 F55
F15 F55
F25 F35 B
F15 F55
F20 F30 F40 F55 X01
F25 F30 F55
F20 F30 F55 X01
F15 F40 F55 F92
F15F20F30F40F55F92
F20F25F30F35F55X01
F20 F30 F55
F20 F30 F55 X01
F20F25F30F35F55X01

F20 F30 F55 X01

F15 F55

F15 F25 F35 F55

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

F15

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

F40 F92
F06 F40 F92

x
x

F20 F30 F92

F55 F92
F55 F92
F55 F92
F55 F92
F20 F30 F55 F92
F20 F30 F55 F92
F30 F55 F92
F30 F55 F92
F92
F92
F92
F06 F10 F20 F40 F92
F06 F10 F20 F40 F92
F55 F92
F55 F92
F55 F92
F55 F92
F20 F30 F55 F92
F20 F30 F55 F92
F30 F55 F92
F30 F55 F92
F92
F92
F20 F30 F92
F92

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

F20 F30 F55

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

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

x
x

x
x

PL99
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PL99
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PL99
PL99
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PL99
PL99
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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

F99
F99
F99
F99
F99
F99

F40

F55

F92

x
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x
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x
x

x
x
x
x
x
x

PL99

x
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x

x
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x
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x
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x
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x
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x
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x
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