AIII

Appendix I - Balance sheets as at the 202X year end

ACCOUNT No.	ASSETS	NOTE TO THE FINANCIAL STATEMENTS No.	202X	202X-1
A. NON-CURRENT ASSETS
	I. Intangible assets
201, (2801), (2901)	1. Development
202, (2802), (2902)	2. Concessions
203, (2803), (2903)	3. Patents, licenses, trademarks and similar assets
204, (2804)	4. Goodwill
206, (2806), (2906)	5. Computer software
205, 209, (2805), (2905)	6. Other intangible assets
	II. Property, plant and equipment
210, 211, (2811), (2910), (2911)	1. Land and buildings
212, 213, 214, 215, 216, 217, 218 219, (2812), (2813), (2814), (2815), (2816)	2. Plant and other tangible xed assets
23	3. Fixed assets under construction and advances
	III. Investments in fixed assets
220, (2920)	1. Land
221, (282) (2921)	2. Buildings
	IV. Long-term investments in group companies and associates
2403, 2404, (2493), (2494), 293,	1. Equity instruments
2423, 2424, (2953), (2954)	2. Loans to companies
2413, 2414, (2943), (2944)	3. Debt securities
	4. Derivatives
	5. Other financial assets
	V. Long-term Investments
2405, (2495), 250, (259)	1. Equity instruments
2425, 252, 253, 254, (2955), (298)	2. Loans to third parties
2415, 251, (2945), (297)	3. Debt securities
255	4. Derivatives
258, 26	5. Other financial assets
474	VI. Deferred tax assets
B. CURRENT ASSESTS
580, 581, 582, 583, 584, (599)	I. Non-current assets held for sale
	II. Inventories
30, (390)	1. Merchandise
31, 32, (391), (392)	2. Raw materials and other supplies
33, 34, (393), (394)	3. Work in process
35, (395)	4. Finished products
36, (396)	5. By-products, waste and recovered materials
407	6. Advances to suppliers
	III. Trade and other accounts receivables
430, 431, 432, 435, 436, (437), (490), (4935)	1. Clients for sales and provisions of services
433, 434, (4933), (4934), 44, 5531, 5533	2. Trade receivables, group and associated companies
44	3. Sundry accounts receivable
460, 544	4. Staff costs
4709	5. Current tax assets
4700, 4708, 471, 472, 5580	6. Other receivables from public administrations
5580	7. Due from shareholders (members) for capital calls
	IV. Short-term investments in group and associated companies
5303, 5304, (5393), (5394), (593)	1. Equity instruments
5323, 5324, 5343, 5344, (5953), (5954)	2. Loans to companies
5313, 5314, 5333, 5334, (5943), (5944)	3. Debt securities
	4. Derivatives
5353, 5354, 5523, 5524	5. Other financial assets
	V. Short-term investments
5305, 540, (5395), (549)	1. Equity instruments
5325, 5345, 542, 543, 547, (5955), (598)	2. Loans to companies
5315, 5335, 541, 546, (5945),(597)	3. Debt securities
5590, 5593	4. Derivatives
5355, 545, 548, 551, 5525, 565, 566	5. Other financial assets
480, 567	VI. Short-term accruals
	VII.Cash and cash equivalents
570, 571, 572, 573, 574, 575,	1. Cash and cash equivalents
576	2. Cash equivalents
TOTAL ASSETS (A+B)

ACCOUNT No.	EQUITY AND LIABILITIES	NOTE TO THE FINANCIAL STATEMENTS No.	202X	202X-1
A. EQUITY
	A.1 Equity and liabilities
	I. Capital
100, 101, 102	1. Subscribed capital
(1030), (1040)	2. (Uncalled capital)
110	II. Share premium
	III. Reserves
112, 1141	1. Legal and statutory reserves
113, 1140, 1142, 1143, 1144, 115, 119	2. Other reserves
	IV. (Treasury shares and equity instruments).
(108), (109)	V. Prior-year income/losses.
120	1. Retained earnings
(121)	2. (Prior-year losses)
118	VI. Other shareholders’ contributions.
129	VII. Income/loss for the year.
(557)	VIII. (Interim dividend)
111	IX. Other equity instruments
	A.2 Adjustments for changes in value
133	I. Financial assets at fair value through changes in equity
1340	II. Hedging transactions
137	III. Other
130, 131, 132	A.3 Subsidies, donations and lega cies received
B. NON CURRENT LIABILITIES
	I. Long-term provisions
140	1. Long-term post-employment obligations
145	2. Environmental measures
146	3. Provisions for restructuring
	II. Long-term debts
177, 178, 179	1. Bonds and other negotiable securities.
1605, 17	2. Payable to credit institutions.
1625, 174	3. Finance lease payables.
1615, 1635, 171, 172, 173, 175, 180, 185, 189	5. Other financial liabilities.
1603, 1604, 1613, 1614, 1623, 1624, 1633, 1634	III. Long-term payables to group companies and associates
479	IV. Deferred tax liabilities
181	V. Long-term accruals
C. CURRENT LIABILITIES
585, 586, 587, 588, 589	I. Liabilities associated with non-current assets held for sale
499, 529	II. Short-term provisions
	III. Current payables
500, 501, 505, 506	1. Bonds and other negotiable securities
5105, 520, 527	2. Payable to credit institutions.
5125, 524	3. Finance lease payables.
5595, 5598	4. Derivatives.
(1034),(1044), (190), (192),194, 509, 5115, 5135, 5145, 521, 522, 523, 525, 526, 528, 551, 5525, 555, 5565, 5566, 560, 561, 569	5. Other financial liabilities.
5103, 5104, 5113, 5114, 5123, 5124, 5133, 5134, 5143, 5144, 5523, 5524, 5563, 5564	IV. Short-term payables to group companies and associates
	V. Trade and other payables
400, 401, 405, (406)	1. Trade payables
403, 404	2. Trade payables, group companies and associates
41	3. Sundry accounts payable
465, 466	4. Staff (salaries payable)
4752	5. Current tax liabilities
4750, 4751, 4758, 476, 477	6. Other payables to public administrations
438	7. Customer advances
485, 568	VI. Short-term accruals
TOTAL EQUITY AND LIABILITIES (A+B+C)

* Chart of accounts approved by Royal Decree 1514/2007 of November 16, 2007 approving the Spanish National Chart of Accounts, version in force as from January 31, 2021.