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Appendix I - Model balance sheets

ACCOUNT NOS.ASSETSNOTES200X
a. Non-current assets
201, (2801), (2901)I. Intangible assets
202, (2802), (2902)1. Development
203, (2803), (2903)2. Concessions
2043. Patents, licenses, trademarks and similar assets
206, (2806), (2906)4. Goodwill
200, (2800), (2900); NECA 6.ª 45. Computer software
205, 209, (2805), (2905)6. Research
7. Other intangible assets
210, 211, (2811), (2910), (2911)II. Property, plant and equipment
212, 213, 214, 215, 216, 217, 218 219, (2812), (2813), (2814),1. Land and buildings
(2815), (2816), (2817), (2818),2. Plant and other tangible xed assets
(2819), (2912), (2913), (2914),3. Fixed assets under construction and advances
(2915), (2916), (2917), (2918),
(2919)
23
220, (2920)III. Investments in fixed assets
221, (282) (2921)1. Land
2. Buildings
2403, 2404, (2493), (2494), 293, 2423, 2424, (2953), (2954) 2413, 2414IV. Long-term investments in group companies and associates
(2943), (2944)1. Equity instruments
NECA 6.ª 62. Loans to companies
3. Debt securities
4. Derivatives
5. Other nancial assets
6. Other investments
2405, (2495), 250, (259)V. Long-term Investments
2425, 252, 253, 254, (2955), (298)1. Equity instruments
2415, 251, (2945), (297)2. Loans to third parties
2553. Debt securities
258, 264. Derivatives
257; NECA 6.ª 65. Other nancial assets
6. Other investments
474VI. Deferred tax assets
NECA 6.ª 8VII.Non-current trade accounts receivable

ACCOUNT NOS.ASSETSNOTES200X
b. Current assets
580, 581, 582, 583, 584, (599)I. Non-current assets held for sale
30, (390)II. Inventories
31, 32, (391), (392) 33, 34, (393), (394) NECA 6.ª 71. Merchandise
NECA 6.ª 72. Raw materials and other supplies
35, (395)3. Work in process
NECA 6.ª 7a. Long production cycle
NECA 6.ª 7b. Short production cycle
36, (396)4. Finished goods
407a. Long production cycle
b. Short production cycle
5. Secondary products, by-products and recovered materials
6. Advances to suppliers
430, 431, 432, 435, 436, (437), (490), (4935) NECA 6.ª 8III. Trade and other accounts receivables
NECA 6.ª 81. Trade accounts receivable
433, 434, (4933), (4934), 44, 5531, 5533a) Long-term trade accounts receivable
460, 544b) Short-term trade accounts receivable
47092. Receivable from customers, group companies and associates
4700, 4708, 471, 472, 55803. Sundry receivables
4. Loans and advances to employees
5. Tax receivable
6. Other tax receivable
7. Called-up share capital (participation units)
5303, 5304, (5393), (5394),(593)IV. Short-term investments in group companies and associates
5323, 5324, 5343, 5344, (5953),(5954)1. Equity instruments
5313, 5314, 5333, 5334, (5943),(5944)2. Loans to companies
5353, 5354, 5523, 55243. Debt securities
NECA 6.ª 64. Derivatives
5. Other nancial assets
6. Other investments
5305, 540, (5395), (549)V. Short-term investments in group companies and associates
5325, 5345, 542, 543, 547,1. Equity instruments
(5955), (598)2. Loans to companies
5315, 5335, 541, 546, (5945),(597)3. Debt securities
5590, 55934. Derivatives
5355, 545, 548, 551, 5525, 565, 5665. Other nancial assets
NECA 6.ª 66. Other investments
480, 567VI. Current prepayments and accrued income
570, 571, 572, 573, 574, 575, 576VII.Cash and cash equivalents
1. Cash
2. Cash equivalents

ACCOUNT NOS.ASSETSNOTES200X
Total assets (a + b)
a. New worth
a.1 Equity and liabilities
100, 101, 102I. Capital
(1030), (1040)1. Registered capital
2. (Uncalled capital)
110II. Additional paid-in capital
112, 1141III. Reserves
113, 1140, 1142, 1143, 1144, 115, 1191. Legal and statutory reserves
2. Other reserves
(108), (109)IV. (Own shares and participation units held)
120V. Retained earnings (accumulated losses)
(121)1. Retained earnings
2. (Accumulated losses)
118VI. Other capital contributions
129VII.Profit (loss) for the year
(557)VIII.(Interim dividend)
111IX. Other equity instruments
a.2 Evaluation adjustments
133I. Available-for-sale nancial assets
1340, 1341II. Hedging transactions
136; (NECA 6.ª 13)III. Non-current assets and related liabilities, held for sale
136; (NECA 6.ª 13)IV. Translation gain/loss
137V. Other
130, 131, 132a.3 Subsidies, donations and lega cies received

ACCOUNT NOS.ASSETSNOTES200X
b. Non-current liabilities
140I. Long-term provisions
1451. Long-term post-employment obligations
1462. Environmental measures
141, 142, 143, 1473. Provisions for restructuring
4. Other provisions
177, 178, 179II. Long-term debts
1605, 1701. Debt securities and other marketable securities
1625, 1742. Liabilities to credit institutions
1763. Finance lease liabilities
1615, 1635, 171, 172, 173, 175, 180, 185, 1894. Derivatives
5. Other nancial liabilities
1603, 1604, 1613, 1614, 1623, 1624, 1633, 1634III. Long-term debts to group companies and associates
479IV. Deferred tax liabilities
181V. Non-current accrued expenses and deferred income
NECA 6.ª 16VI. Non-current trade accounts payable
15; (NECA 6.ª 17)VII. Long-term debt with special characteristics

ACCOUNT NOS.ASSETSNOTES200X
c. Current liabilities
585, 586, 587, 588, 589I. Liabilities related to non-current assets held for sale
499, 529II. Current provisions
500, 501, 505, 506III. Current liabilities
5105, 520, 5271. Debt securities and other marketable securities
5125, 5242. Liabilities to credit institutions
5595, 55983. Finance lease liabilities
(1034), (1044), (190), (192), 194, 509, 5115, 5135, 5145, 521, 522, 523, 525, 5264. Derivatives
528, 551, 5525, 5530, 5532, 555, 5565, 5566, 560, 561, 5695. Other nancial liabilities
5103, 5104, 5113, 5114, 5123IV. Current liabilities to group companies and associates
400, 401, 405, (406) NECA 6.ª 16V. Trade and other payables
NECA 6.ª 161. Trade accounts payable
403, 404a. Long-term trade accounts payable
41b. Short-term trade accounts payable
465, 4662. Payable to suppliers, group companies and associates
47523. Sundry creditors
4750, 4751, 4758, 476, 477 4384. Payable to employees (accrued wages and salaries)
5. Current tax payable
6. Other tax payable
7. Advances from customers
485, 568VI. Current prepayments and accrued income
502, 507; NECA 6.ª 17VII. Short-term debt with special characteristics