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AIII
Accounting and audit issues
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Appendix I Balance sheets as at the 202X year end

ACCOUNT No.ASSETSNOTE TO THE FINANCIAL STATEMENTS No.202X202X-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
233. 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
2554. Derivatives
258, 265. Other financial assets
474VI. 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
4076. 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, 55332. Trade receivables, group and associated companies
443. Sundry accounts receivable
460, 5444. Staff costs
47095. Current tax assets
4700, 4708, 471, 472, 55806. Other receivables from public administrations
55807. 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, 55245. 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, 55934. Derivatives
5355, 545, 548, 551, 5525, 565, 5665. Other financial assets
480, 567VI. Short-term accruals
VII.Cash and cash equivalents
570, 571, 572, 573, 574, 575, 1. Cash and cash equivalents
5762. Cash equivalents
TOTAL ASSETS (A+B)

ACCOUNT No.EQUITY AND LIABILITIESNOTE TO THE FINANCIAL STATEMENTS No.202X202X-1
A. EQUITY
A.1 Equity and liabilities
I. Capital
100, 101, 1021. Subscribed capital
(1030), (1040)2. (Uncalled capital)
110II. Share premium
III. Reserves
112, 11411. Legal and statutory reserves
113, 1140, 1142, 1143, 1144, 115, 1192. Other reserves
IV. (Treasury shares and equity instruments).
(108), (109)V. Prior-year income/losses.
1201. Retained earnings
(121)2. (Prior-year losses)
118VI. Other shareholders’ contributions.
129VII. Income/loss for the year.
(557)VIII. (Interim dividend)
111IX. Other equity instruments
A.2 Adjustments for changes in value
133I. Financial assets at fair value through changes in equity
1340II. Hedging transactions
137III. Other
130, 131, 132A.3 Subsidies, donations and lega cies received
B. NON CURRENT LIABILITIES
I. Long-term provisions
1401. Long-term post-employment obligations
1452. Environmental measures
1463. Provisions for restructuring
II. Long-term debts
177, 178, 1791. Bonds and other negotiable securities.
1605, 172. Payable to credit institutions.
1625, 1743. Finance lease payables.
1615, 1635, 171, 172, 173, 175, 180, 185, 1895. Other financial liabilities.
1603, 1604, 1613, 1614, 1623, 1624, 1633, 1634III. Long-term payables to group companies and associates
479IV. Deferred tax liabilities
181V. Long-term accruals
C. CURRENT LIABILITIES
585, 586, 587, 588, 589I. Liabilities associated with non-current assets held for sale
499, 529II. Short-term provisions
III. Current payables
500, 501, 505, 5061. Bonds and other negotiable securities
5105, 520, 5272. Payable to credit institutions.
5125, 5243. Finance lease payables.
5595, 55984. Derivatives.
(1034),(1044), (190), (192),194, 509, 5115, 5135, 5145, 521, 522, 523, 525, 526, 528, 551, 5525, 555, 5565, 5566, 560, 561, 5695. Other financial liabilities.
5103, 5104, 5113, 5114, 5123, 5124, 5133, 5134, 5143, 5144, 5523, 5524, 5563, 5564IV. Short-term payables to group companies and associates
V. Trade and other payables
400, 401, 405, (406)1. Trade payables
403, 4042. Trade payables, group companies and associates
413. Sundry accounts payable
465, 4664. Staff (salaries payable)
47525. Current tax liabilities
4750, 4751, 4758, 476, 4776. Other payables to public administrations
4387. Customer advances
485, 568VI. 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.