GROUP 1 BASIC FINANCING 1613. Non-current payables to suppliers of fixed assets, 242. Non-current loans to related parties 2953. Impairment of non-current loans to group 4330. Trade receivables, group companies (euros) 511. Current payables to suppliers of fixed assets, related
group companies 2423. Non-current loans to group companies companies 4331. Trade bills receivable, group companies parties
10. CAPITAL 1614. Non-current payables to suppliers of fixed assets, 2424. Non-current loans to associates 2954. Impairment of non-current loans to associates 4332. Trade receivables, group companies, factoring 5113. Current payables to suppliers of fixed assets,
associates 2425. Non-current loans to other related parties 2955. Impairment of non-current loans to other related 4334. Trade receivables, group companies (foreign group companies
100. Share capital
101. Assigned capital 1615. Non-current payables to suppliers of fixed assets, 249. Non-current uncalled equity holdings in related parties parties currency) 5114. Current payables to suppliers of fixed assets,
102. Capital other related parties 2493. Non-current uncalled equity holdings in group 297. Impairment of non-current debt securities 4336. Doubtful trade receivables, group companies associates
103. Uncalled capital 162. Non-current finance lease payables, related parties companies 298. Impairment of non-current loans 4337. Containers and packaging returnable to 5115. Current payables to suppliers of fixed assets,
1030. Uncalled capital 1623. Non-current finance lease payables, group 2494. Non-current uncalled equity holdings in associates customers, group companies other related parties
1034. Uncalled capital pending registration companies 2495. Non-current uncalled equity holdings in other GROUP 3 INVENTORIES 4339. Trade receivables, group companies, pending 512. Current finance lease payables, related parties
104. Uncalled non-monetary contributions 1624. Non-current finance lease payables, associates related parties invoices 5123. Current finance lease payables, group companies
1040. Uncalled non-monetary contributions, capital 1625. Non-current finance lease payables, other related 25. OTHER NON-CURRENT INVESTMENTS 30. GOODS FOR RESALE 434. Trade receivables, associates 5124. Current finance lease payables, associates
1044. Uncalled non-monetary contributions, capital parties 250. Non-current investments in equity instruments 300. Merchandise A 435. Trade receivables, other related parties 5125. Current finance lease payables, other related
pending registration 163. Other non-current payables to related parties 251. Non-current debt securities 301. Merchandise B 436. Doubtful trade receivables parties
108. Own shares or equity holdings in special situations 1633. Other non-current payables, group companies 252. Non-current loans 31. RAW MATERIALS 437. Containers and packaging returnable by customers 513. Other current payables to related parties
109. Own shares or equity holdings for reduction of capital 1634. Other non-current payables, associates 253. Non-current loans for disposal of fixed assets 310. Raw materials A 438. Advances from customers 5133. Other current payables, group companies
11. RESERVES AND OTHER EQUITY INSTRUMENTS 1635. Other non-current payables, other related parties 254. Non-current loans to personnel 311. Raw materials B 44. OTHER RECEIVABLES 5134. Other current payables, associates
110. Share premium or additional paid-in capital 17. NON-CURRENT PAYABLES FOR LOANS, DEBENTURES AND 255. Non-current assets arising from derivative financial 32. OTHER SUPPLIES 440. Receivables 5135. Other current payables, other related parties
111. Other equity instruments OTHER instruments 320. Components 4400. Receivables (euros) 514. Current interest on payables to related parties
170. Non-current debt with financial institutions 2550. Non-current assets arising from derivative 4404. Receivables (foreign currency) 5143. Current interest on payables, group companies
1110. Equity from issue of compound financial 321. Fuel
instruments 171. Non-current payables financial instruments, trading portfolio 322. Spare parts 4409. Receivables, pending invoices 5144. Current interest on payables, associates
1111. Other equity instruments 172. Non-current payables convertible into grants, donations 2553. Non-current assets arising from derivative 325. Sundry materials 441. Receivables, trade bills 5145. Current interest on payables, other related parties
112. Legal reserve and bequests financial instruments, hedging instruments 326. Packaging 4410. Receivables, trade bills in portfolio 52. CURRENT PAYABLES FOR LOANS AND OTHER
113. Voluntary reserves 173. Non-current payables to suppliers of fixed assets 257. Reimbursement rights of insurance contracts for long- 327. Containers 4411. Receivables, discounted trade bills 520. Current debt with financial institutions
114. Special reserves 174. Non-current finance lease payables term employee benefits 328. Office supplies 4412. Receivables, trade bills in debt collection 5200. Current loans from financial institutions
1140. Reserves for parent company shares or equity 175. Non-current bills payable 258. Non-current deposits 33. WORK IN PROGRESS management 5201. Current payables for drawdowns on credit
holdings 176. Non-current liabilities arising from derivative financial 259. Non-current uncalled equity holdings 330. Work in progress A 4415. Receivables, past due trade bills facilities
1141. Statutory reserves instruments 26. NON-CURRENT GUARANTEES AND DEPOSITS EXTENDED 331. Work in progress B 446. Doubtful receivables 5208. Payables, discounted trade bills
1142. Redeemed capital reserve 1765. Non-current liabilities arising from derivative 260. Non-current guarantees extended 34. SEMI-FINISHED GOODS 449. Receivables for profit-sharing agreements 5209. Payables, factoring
1143. Goodwill reserve financial instruments, trading portfolio 265. Non-current deposits extended 340. Semi-finished goods A 46. PERSONNEL 521. Current payables
1144. Reserves for own shares accepted as collateral 1768. Non-current liabilities arising from derivative 28. ACCUMULATED AMORTISATION AND DEPRECIATION 341. Semi-finished goods B 460. Salary advances 522. Current payables convertible into grants, donations and
115. Reserves for actuarial gains and losses and other financial instruments, hedging instruments 280. Accumulated amortisation of intangible assets 35. FINISHED GOODS 465. Salaries payable bequests
adjustments 177. Bonds and obligations 2800. Accumulated amortisation of research 350. Finished goods A 466. Employee benefits payable through defined 523. Current payables to suppliers of fixed assets
118. Contributions from equity holders or owners 178. Convertible bonds and obligations 2801. Accumulated amortisation of development 351. Finished goods B contribution schemes 524. Current finance lease payables
179. Other marketable securities 2802. Accumulated amortisation of administrative 47. PUBLIC ENTITIES 525. Current bills payable
119. Differences on translation of capital to euros 36. BY-PRODUCTS, WASTE AND RECOVERED MATERIALS
12. PROFIT/LOSS PENDING DISTRIBUTION OR APPLICATION 18. NON-CURRENT GUARANTEES, DEPOSITS AND OTHER concessions 360. By-products A 470. Taxation authorities, receivables 526. Dividend payable
120. Retained earnings LIABILITIES 2803. Accumulated amortisation of industrial property 361. By-products B 4700. VAT recoverable 527. Current interest on debt with financial institutions
121. Prior periods’ losses 180. Non-current guarantees received 2805. Accumulated amortisation of leaseholds 365. Waste A 4708. Grants receivable 528. Current interest on payables
129. Profit/loss for the period 181. Advances of long-term sales 2806. Accumulated amortisation of computer software 366. Waste B 4709. Recoverable taxes 529. Current provisions
13. GRANTS, DONATIONS AND VALUATION ADJUSTMENTS 185. Non-current deposits received 281. Accumulated depreciation of property, plant and 368. Recovered materials A 471. Social Security, receivables 5290. Current provisions for employee benefits
130. Government capital grants 189. Non-current financial guarantees equipment 369. Recovered materials B 472. Input VAT 5291. Current provisions for taxes
131. Capital donations and bequests 19. TEMPORAR Y FINANCING 2811. Accumulated depreciation of buildings 39. IMPAIRMENT OF INVENTORIES 473. Withholdings and payments on account 5292. Current provisions for other liabilities
132. Other grants, donations and bequests 190. Shares or equity holdings issued 2812. Accumulated depreciation of technical 390. Impairment of merchandise 474. Deferred tax assets 5293. Current provisions for dismantlement, removal or
133. Valuation adjustments to available-for-sale financial 192. Subscribed shares installations 391. Impairment of raw materials 4740. Assets arising from deductible temporary restoration of fixed assets
assets 194. Issued capital pending registration 2813. Accumulated depreciation of machinery 392. Impairment of other supplies differences 5295. Current provisions for environmental actions
134. Hedging transactions 195. Liability-classified shares or equity holdings issued 2814. Accumulated depreciation of equipment 393. Impairment of work in progress 4742. Rights to tax deductions and credits pending 5296. Current provisions for restructuring costs
1340. Cash flow hedges 197. Liability-classified subscribed shares 2815. Accumulated depreciation of other installations 394. Impairment of semi-finished goods application 5297. Current provisions for share-based payment
1341. Hedges of a net investment in a foreign operation 199. Liability-classified shares or equity holdings issued 2816. Accumulated depreciation of furniture 395. Impairment of finished goods 4745. Tax loss carryforwards transactions
135. Translation differences pending registration 2817. Accumulated depreciation of information 396. Impairment of by-products, waste and recovered 475. Taxation authorities, taxes payable 53. CURRENT INVESTMENTS IN RELATED PARTIES
136.Valuation adjustments to non-current assets and technology equipment materials 4750. VAT payable 530. Current investments in related parties
disposal groups held for sale 2818. Accumulated depreciation of motor vehicles 4751. Taxation authorities, withholding tax 5303. Current investments in group companies
GROUP 2 NON-CURRENT ASSETS 2819. Accumulated depreciation of other property, plant 4752. Income tax payable 5304. Current investments in associates
137. Deferred tax income GROUP 4 TRADE PAYABLES AND TRADE
1370. Deferred tax income on permanent differences and equipment 4758. Repayable grants 5305. Current investments in other related parties
20. INTANGIBLE ASSETS 282. Accumulated depreciation of investment property RECEIVABLES 476. Social Security, payables 531. Current debt securities of related parties
1371. Deferred tax income for tax deductions and tax 200. Research
credits 29. IMPAIRMENT OF NON-CURRENT ASSETS 477. Output VAT 5313. Current debt securities of group companies
201. Development 290. Impairment of intangible assets 40. SUPPLIERS 479. Liabilities arising from taxable temporary differences 5314. Current debt securities of associates
14. PROVISIONS 202. Administrative concessions
140. Provisions for long-term employee benefits 2900. Impairment of research 400. Suppliers 48. PREPAID EXPENSES AND DEFERRED INCOME 5315. Current debt securities of other related parties
203. Industrial property 2901. Impairment of development 4000. Suppliers (euros) 480. Prepaid expenses 532. Current loans to related parties
141. Provisions for taxes 204. Goodwill
142. Provisions for other liabilities 2902. Impairment of administrative concessions 4004. Suppliers (foreign currency) 485. Deferred income 5323. Current loans to group companies
205. Leaseholds 2903. Impairment of industrial property 4009. Suppliers, pending invoices 49. IMPAIRMENT OF TRADE RECEIVABLES AND CURRENT 5324. Current loans to associates
143. Provisions for dismantlement, removal or restoration of
206. Computer software 2905. Impairment of leaseholds 401. Suppliers, trade bills payable PROVISIONS 5325. Current loans to other related parties
fixed assets 209. Advances for intangible assets
145. Provisions for environmental actions 2906. Impairment of computer software 403. Suppliers, group companies 490. Impairment of trade receivables 533. Current interest on debt securities of related parties
21. PROPERTY, PLANT AND EQUIPMENT 291. Impairment of property, plant and equipment 493. Impairment of trade receivables from related parties 5333. Current interest on debt securities of group
146. Provisions for restructuring costs 4030. Suppliers, group companies (euros)
210. Land and natural resources 2910. Impairment of land and natural resources 4933. Impairment of trade receivables from group companies
147. Provisions for share-based payment transactions 4031. Trade bills payable, group companies
211. Buildings 2911. Impairment of buildings 4034. Suppliers, group companies (foreign currency) companies 5334. Current interest on debt securities of associates
15. NON-CURRENT PAYABLES OF A SPECIAL NATURE 212. Technical installations
150. Non-current liability-classified shares or equity holdings 2912. Impairment of technical installations 4036. Containers and packaging returnable to suppliers, 4934. Impairment of trade receivables from associates 5335. Current interest on debt securities of other
213. Machinery 2913. Impairment of machinery group companies 4935. Impairment of trade receivables from other related parties
153. Liability-classified uncalled share capital or equity
214. Equipment 2914. Impairment of equipment 4039. Suppliers, group companies, pending invoices related parties 534. Current interest on loans to related parties
holdings 215. Other installations
1533. Uncalled share capital or equity holdings, group 2915. Impairment of other installations 404. Suppliers, associates 499. Trade provisions 5343. Current interest on loans to group companies
216. Furniture 2916. Impairment of furniture 4994. Provisions for onerous contracts 5344. Current interest on loans to associates
companies 405. Suppliers, other related parties
217. Information technology equipment 2917. Impairment of information technology equipment 406. Containers and packaging returnable to suppliers 4999. Provisions for other trade operations 5345. Current interest on loans to other related parties
1534. Uncalled share capital or equity holdings, 218. Motor vehicles
associates 2918. Impairment of motor vehicles 407. Advances to suppliers 535. Dividend receivable on investments in related parties
219. Other property, plant and equipment 2919. Impairment of other property, plant and 5353. Dividend receivable from group companies
1535. Uncalled share capital or equity holdings, other 22. INVESTMENT PROPERTY
41. OTHER PAYABLES GROUP 5 FINANCIAL ACCOUNTS
related parties equipment 410. Payables for the rendering of services 5354. Dividend receivable from associates
220. Investments in land and natural resources 292. Impairment of investment property 4100. Payables for the rendering of services (euros) 5355. Dividend receivable from other related parties
1536. Other uncalled share capital or equity holdings 221. Investments in buildings 50. CURRENT DEBENTURES, PAYABLES OF A SPECIAL NATURE
154. Liability-classified uncalled non-monetary contributions 2920. Impairment of land and natural resources 4104. Payables for the rendering of services (foreign AND SIMILAR ISSUANCES 539. Current uncalled equity holdings in related parties
23. PROPERTY, PLANT AND EQUIPMENT UNDER CONSTRUCTION 2921. Impairment of buildings 5393. Current uncalled equity holdings in group
of shares or equity holdings currency) 500. Current bonds and obligations
230. Preparation of land and natural resources 293. Impairment of non-current investments in related companies
1543. Uncalled non-monetary contributions, group 4109. Payables for the rendering of services, pending 501. Current convertible bonds and obligations
231. Buildings under construction parties invoices 5394. Current uncalled equity holdings in associates
companies 232. Technical installations under assembly 502. Current liability-classified shares or equity holdings
1544. Uncalled non-monetary contributions, associates 2933. Impairment of non-current investments in group 411. Trade bills payable 505. Other current marketable securities 5395. Current uncalled equity holdings in other related
233. Machinery under assembly companies 419. Payables for profit-sharing agreements parties
1545. Uncalled non-monetary contributions, other 237. Information technology equipment under assembly 506. Current interest on debentures and similar issues
related parties 2934. Impairment of non-current investments in 43. TRADE RECEIVABLES 507. Dividends payable on liability-classified instruments 54. OTHER CURRENT INVESTMENTS
239. Advances for property, plant and equipment associates 430. Trade receivables 540. Current investments in equity instruments
1546. Other uncalled non-monetary contributions 24. NON-CURRENT INVESTMENTS IN RELATED PARTIES 509. Redeemed marketable securities
16. NON-CURRENT PAYABLES TO RELATED PARTIES 294. Impairment of non-current debt securities of related 4300. Trade receivables (euros) 5090. Redeemed bonds and obligations 541. Current debt securities
240. Non-current investments in related parties parties 4304. Trade receivables (foreign currency) 542. Current loans
160. Non-current debt with related financial institutions 2403. Non-current investments in group companies 5091. Redeemed convertible bonds and obligations
1603. Non-current debt with financial institutions, group 2943. Impairment of non-current debt securities of 4309. Trade receivables, pending invoices 5095. Other redeemed marketable securities 543. Current loans for disposal of fixed assets
2404. Non-current investments in associates group companies 431. Trade receivables, trade bills receivable 544. Current loans to personnel
companies 2405. Non-current investments in other related parties 51. CURRENTPAYABLES TO RELATED PARTIES
1604. Non-current debt with financial institutions, 2944. Impairment of non-current debt securities of 4310. Trade bills in portfolio 510. Current debt with related financial institutions 545. Dividend receivable
241. Non-current debt securities of related parties associates 4311. Discounted trade bills 546. Current interest on debt securities
associates 2413. Non-current debt securities of group companies 5103. Current debt with financial institutions, group
1605. Non-current debt with other related financial 2945. Impairment of non-current debt securities of 4312. Trade bills in debt collection management companies 547. Current interest on loans
2414. Non-current debt securities of associates other related parties 548. Current deposits
institutions 4315. Past due trade bills 5104. Current debt with financial institutions, associates
2415. Non-current debt securities of other related 295. Impairment of non-current loans to related parties 432. Trade receivables, factoring 549. Current uncalled equity holdings
161. Non-current payables to suppliers of fixed assets, parties 5105. Current debt with other related financial
related parties 433. Trade receivables, group companies institutions 55. ACCOUNTS OTHER THAN BANK ACCOUNTS
group companies 2423. Non-current loans to group companies companies 4331. Trade bills receivable, group companies parties
10. CAPITAL 1614. Non-current payables to suppliers of fixed assets, 2424. Non-current loans to associates 2954. Impairment of non-current loans to associates 4332. Trade receivables, group companies, factoring 5113. Current payables to suppliers of fixed assets,
associates 2425. Non-current loans to other related parties 2955. Impairment of non-current loans to other related 4334. Trade receivables, group companies (foreign group companies
100. Share capital
101. Assigned capital 1615. Non-current payables to suppliers of fixed assets, 249. Non-current uncalled equity holdings in related parties parties currency) 5114. Current payables to suppliers of fixed assets,
102. Capital other related parties 2493. Non-current uncalled equity holdings in group 297. Impairment of non-current debt securities 4336. Doubtful trade receivables, group companies associates
103. Uncalled capital 162. Non-current finance lease payables, related parties companies 298. Impairment of non-current loans 4337. Containers and packaging returnable to 5115. Current payables to suppliers of fixed assets,
1030. Uncalled capital 1623. Non-current finance lease payables, group 2494. Non-current uncalled equity holdings in associates customers, group companies other related parties
1034. Uncalled capital pending registration companies 2495. Non-current uncalled equity holdings in other GROUP 3 INVENTORIES 4339. Trade receivables, group companies, pending 512. Current finance lease payables, related parties
104. Uncalled non-monetary contributions 1624. Non-current finance lease payables, associates related parties invoices 5123. Current finance lease payables, group companies
1040. Uncalled non-monetary contributions, capital 1625. Non-current finance lease payables, other related 25. OTHER NON-CURRENT INVESTMENTS 30. GOODS FOR RESALE 434. Trade receivables, associates 5124. Current finance lease payables, associates
1044. Uncalled non-monetary contributions, capital parties 250. Non-current investments in equity instruments 300. Merchandise A 435. Trade receivables, other related parties 5125. Current finance lease payables, other related
pending registration 163. Other non-current payables to related parties 251. Non-current debt securities 301. Merchandise B 436. Doubtful trade receivables parties
108. Own shares or equity holdings in special situations 1633. Other non-current payables, group companies 252. Non-current loans 31. RAW MATERIALS 437. Containers and packaging returnable by customers 513. Other current payables to related parties
109. Own shares or equity holdings for reduction of capital 1634. Other non-current payables, associates 253. Non-current loans for disposal of fixed assets 310. Raw materials A 438. Advances from customers 5133. Other current payables, group companies
11. RESERVES AND OTHER EQUITY INSTRUMENTS 1635. Other non-current payables, other related parties 254. Non-current loans to personnel 311. Raw materials B 44. OTHER RECEIVABLES 5134. Other current payables, associates
110. Share premium or additional paid-in capital 17. NON-CURRENT PAYABLES FOR LOANS, DEBENTURES AND 255. Non-current assets arising from derivative financial 32. OTHER SUPPLIES 440. Receivables 5135. Other current payables, other related parties
111. Other equity instruments OTHER instruments 320. Components 4400. Receivables (euros) 514. Current interest on payables to related parties
170. Non-current debt with financial institutions 2550. Non-current assets arising from derivative 4404. Receivables (foreign currency) 5143. Current interest on payables, group companies
1110. Equity from issue of compound financial 321. Fuel
instruments 171. Non-current payables financial instruments, trading portfolio 322. Spare parts 4409. Receivables, pending invoices 5144. Current interest on payables, associates
1111. Other equity instruments 172. Non-current payables convertible into grants, donations 2553. Non-current assets arising from derivative 325. Sundry materials 441. Receivables, trade bills 5145. Current interest on payables, other related parties
112. Legal reserve and bequests financial instruments, hedging instruments 326. Packaging 4410. Receivables, trade bills in portfolio 52. CURRENT PAYABLES FOR LOANS AND OTHER
113. Voluntary reserves 173. Non-current payables to suppliers of fixed assets 257. Reimbursement rights of insurance contracts for long- 327. Containers 4411. Receivables, discounted trade bills 520. Current debt with financial institutions
114. Special reserves 174. Non-current finance lease payables term employee benefits 328. Office supplies 4412. Receivables, trade bills in debt collection 5200. Current loans from financial institutions
1140. Reserves for parent company shares or equity 175. Non-current bills payable 258. Non-current deposits 33. WORK IN PROGRESS management 5201. Current payables for drawdowns on credit
holdings 176. Non-current liabilities arising from derivative financial 259. Non-current uncalled equity holdings 330. Work in progress A 4415. Receivables, past due trade bills facilities
1141. Statutory reserves instruments 26. NON-CURRENT GUARANTEES AND DEPOSITS EXTENDED 331. Work in progress B 446. Doubtful receivables 5208. Payables, discounted trade bills
1142. Redeemed capital reserve 1765. Non-current liabilities arising from derivative 260. Non-current guarantees extended 34. SEMI-FINISHED GOODS 449. Receivables for profit-sharing agreements 5209. Payables, factoring
1143. Goodwill reserve financial instruments, trading portfolio 265. Non-current deposits extended 340. Semi-finished goods A 46. PERSONNEL 521. Current payables
1144. Reserves for own shares accepted as collateral 1768. Non-current liabilities arising from derivative 28. ACCUMULATED AMORTISATION AND DEPRECIATION 341. Semi-finished goods B 460. Salary advances 522. Current payables convertible into grants, donations and
115. Reserves for actuarial gains and losses and other financial instruments, hedging instruments 280. Accumulated amortisation of intangible assets 35. FINISHED GOODS 465. Salaries payable bequests
adjustments 177. Bonds and obligations 2800. Accumulated amortisation of research 350. Finished goods A 466. Employee benefits payable through defined 523. Current payables to suppliers of fixed assets
118. Contributions from equity holders or owners 178. Convertible bonds and obligations 2801. Accumulated amortisation of development 351. Finished goods B contribution schemes 524. Current finance lease payables
179. Other marketable securities 2802. Accumulated amortisation of administrative 47. PUBLIC ENTITIES 525. Current bills payable
119. Differences on translation of capital to euros 36. BY-PRODUCTS, WASTE AND RECOVERED MATERIALS
12. PROFIT/LOSS PENDING DISTRIBUTION OR APPLICATION 18. NON-CURRENT GUARANTEES, DEPOSITS AND OTHER concessions 360. By-products A 470. Taxation authorities, receivables 526. Dividend payable
120. Retained earnings LIABILITIES 2803. Accumulated amortisation of industrial property 361. By-products B 4700. VAT recoverable 527. Current interest on debt with financial institutions
121. Prior periods’ losses 180. Non-current guarantees received 2805. Accumulated amortisation of leaseholds 365. Waste A 4708. Grants receivable 528. Current interest on payables
129. Profit/loss for the period 181. Advances of long-term sales 2806. Accumulated amortisation of computer software 366. Waste B 4709. Recoverable taxes 529. Current provisions
13. GRANTS, DONATIONS AND VALUATION ADJUSTMENTS 185. Non-current deposits received 281. Accumulated depreciation of property, plant and 368. Recovered materials A 471. Social Security, receivables 5290. Current provisions for employee benefits
130. Government capital grants 189. Non-current financial guarantees equipment 369. Recovered materials B 472. Input VAT 5291. Current provisions for taxes
131. Capital donations and bequests 19. TEMPORAR Y FINANCING 2811. Accumulated depreciation of buildings 39. IMPAIRMENT OF INVENTORIES 473. Withholdings and payments on account 5292. Current provisions for other liabilities
132. Other grants, donations and bequests 190. Shares or equity holdings issued 2812. Accumulated depreciation of technical 390. Impairment of merchandise 474. Deferred tax assets 5293. Current provisions for dismantlement, removal or
133. Valuation adjustments to available-for-sale financial 192. Subscribed shares installations 391. Impairment of raw materials 4740. Assets arising from deductible temporary restoration of fixed assets
assets 194. Issued capital pending registration 2813. Accumulated depreciation of machinery 392. Impairment of other supplies differences 5295. Current provisions for environmental actions
134. Hedging transactions 195. Liability-classified shares or equity holdings issued 2814. Accumulated depreciation of equipment 393. Impairment of work in progress 4742. Rights to tax deductions and credits pending 5296. Current provisions for restructuring costs
1340. Cash flow hedges 197. Liability-classified subscribed shares 2815. Accumulated depreciation of other installations 394. Impairment of semi-finished goods application 5297. Current provisions for share-based payment
1341. Hedges of a net investment in a foreign operation 199. Liability-classified shares or equity holdings issued 2816. Accumulated depreciation of furniture 395. Impairment of finished goods 4745. Tax loss carryforwards transactions
135. Translation differences pending registration 2817. Accumulated depreciation of information 396. Impairment of by-products, waste and recovered 475. Taxation authorities, taxes payable 53. CURRENT INVESTMENTS IN RELATED PARTIES
136.Valuation adjustments to non-current assets and technology equipment materials 4750. VAT payable 530. Current investments in related parties
disposal groups held for sale 2818. Accumulated depreciation of motor vehicles 4751. Taxation authorities, withholding tax 5303. Current investments in group companies
GROUP 2 NON-CURRENT ASSETS 2819. Accumulated depreciation of other property, plant 4752. Income tax payable 5304. Current investments in associates
137. Deferred tax income GROUP 4 TRADE PAYABLES AND TRADE
1370. Deferred tax income on permanent differences and equipment 4758. Repayable grants 5305. Current investments in other related parties
20. INTANGIBLE ASSETS 282. Accumulated depreciation of investment property RECEIVABLES 476. Social Security, payables 531. Current debt securities of related parties
1371. Deferred tax income for tax deductions and tax 200. Research
credits 29. IMPAIRMENT OF NON-CURRENT ASSETS 477. Output VAT 5313. Current debt securities of group companies
201. Development 290. Impairment of intangible assets 40. SUPPLIERS 479. Liabilities arising from taxable temporary differences 5314. Current debt securities of associates
14. PROVISIONS 202. Administrative concessions
140. Provisions for long-term employee benefits 2900. Impairment of research 400. Suppliers 48. PREPAID EXPENSES AND DEFERRED INCOME 5315. Current debt securities of other related parties
203. Industrial property 2901. Impairment of development 4000. Suppliers (euros) 480. Prepaid expenses 532. Current loans to related parties
141. Provisions for taxes 204. Goodwill
142. Provisions for other liabilities 2902. Impairment of administrative concessions 4004. Suppliers (foreign currency) 485. Deferred income 5323. Current loans to group companies
205. Leaseholds 2903. Impairment of industrial property 4009. Suppliers, pending invoices 49. IMPAIRMENT OF TRADE RECEIVABLES AND CURRENT 5324. Current loans to associates
143. Provisions for dismantlement, removal or restoration of
206. Computer software 2905. Impairment of leaseholds 401. Suppliers, trade bills payable PROVISIONS 5325. Current loans to other related parties
fixed assets 209. Advances for intangible assets
145. Provisions for environmental actions 2906. Impairment of computer software 403. Suppliers, group companies 490. Impairment of trade receivables 533. Current interest on debt securities of related parties
21. PROPERTY, PLANT AND EQUIPMENT 291. Impairment of property, plant and equipment 493. Impairment of trade receivables from related parties 5333. Current interest on debt securities of group
146. Provisions for restructuring costs 4030. Suppliers, group companies (euros)
210. Land and natural resources 2910. Impairment of land and natural resources 4933. Impairment of trade receivables from group companies
147. Provisions for share-based payment transactions 4031. Trade bills payable, group companies
211. Buildings 2911. Impairment of buildings 4034. Suppliers, group companies (foreign currency) companies 5334. Current interest on debt securities of associates
15. NON-CURRENT PAYABLES OF A SPECIAL NATURE 212. Technical installations
150. Non-current liability-classified shares or equity holdings 2912. Impairment of technical installations 4036. Containers and packaging returnable to suppliers, 4934. Impairment of trade receivables from associates 5335. Current interest on debt securities of other
213. Machinery 2913. Impairment of machinery group companies 4935. Impairment of trade receivables from other related parties
153. Liability-classified uncalled share capital or equity
214. Equipment 2914. Impairment of equipment 4039. Suppliers, group companies, pending invoices related parties 534. Current interest on loans to related parties
holdings 215. Other installations
1533. Uncalled share capital or equity holdings, group 2915. Impairment of other installations 404. Suppliers, associates 499. Trade provisions 5343. Current interest on loans to group companies
216. Furniture 2916. Impairment of furniture 4994. Provisions for onerous contracts 5344. Current interest on loans to associates
companies 405. Suppliers, other related parties
217. Information technology equipment 2917. Impairment of information technology equipment 406. Containers and packaging returnable to suppliers 4999. Provisions for other trade operations 5345. Current interest on loans to other related parties
1534. Uncalled share capital or equity holdings, 218. Motor vehicles
associates 2918. Impairment of motor vehicles 407. Advances to suppliers 535. Dividend receivable on investments in related parties
219. Other property, plant and equipment 2919. Impairment of other property, plant and 5353. Dividend receivable from group companies
1535. Uncalled share capital or equity holdings, other 22. INVESTMENT PROPERTY
41. OTHER PAYABLES GROUP 5 FINANCIAL ACCOUNTS
related parties equipment 410. Payables for the rendering of services 5354. Dividend receivable from associates
220. Investments in land and natural resources 292. Impairment of investment property 4100. Payables for the rendering of services (euros) 5355. Dividend receivable from other related parties
1536. Other uncalled share capital or equity holdings 221. Investments in buildings 50. CURRENT DEBENTURES, PAYABLES OF A SPECIAL NATURE
154. Liability-classified uncalled non-monetary contributions 2920. Impairment of land and natural resources 4104. Payables for the rendering of services (foreign AND SIMILAR ISSUANCES 539. Current uncalled equity holdings in related parties
23. PROPERTY, PLANT AND EQUIPMENT UNDER CONSTRUCTION 2921. Impairment of buildings 5393. Current uncalled equity holdings in group
of shares or equity holdings currency) 500. Current bonds and obligations
230. Preparation of land and natural resources 293. Impairment of non-current investments in related companies
1543. Uncalled non-monetary contributions, group 4109. Payables for the rendering of services, pending 501. Current convertible bonds and obligations
231. Buildings under construction parties invoices 5394. Current uncalled equity holdings in associates
companies 232. Technical installations under assembly 502. Current liability-classified shares or equity holdings
1544. Uncalled non-monetary contributions, associates 2933. Impairment of non-current investments in group 411. Trade bills payable 505. Other current marketable securities 5395. Current uncalled equity holdings in other related
233. Machinery under assembly companies 419. Payables for profit-sharing agreements parties
1545. Uncalled non-monetary contributions, other 237. Information technology equipment under assembly 506. Current interest on debentures and similar issues
related parties 2934. Impairment of non-current investments in 43. TRADE RECEIVABLES 507. Dividends payable on liability-classified instruments 54. OTHER CURRENT INVESTMENTS
239. Advances for property, plant and equipment associates 430. Trade receivables 540. Current investments in equity instruments
1546. Other uncalled non-monetary contributions 24. NON-CURRENT INVESTMENTS IN RELATED PARTIES 509. Redeemed marketable securities
16. NON-CURRENT PAYABLES TO RELATED PARTIES 294. Impairment of non-current debt securities of related 4300. Trade receivables (euros) 5090. Redeemed bonds and obligations 541. Current debt securities
240. Non-current investments in related parties parties 4304. Trade receivables (foreign currency) 542. Current loans
160. Non-current debt with related financial institutions 2403. Non-current investments in group companies 5091. Redeemed convertible bonds and obligations
1603. Non-current debt with financial institutions, group 2943. Impairment of non-current debt securities of 4309. Trade receivables, pending invoices 5095. Other redeemed marketable securities 543. Current loans for disposal of fixed assets
2404. Non-current investments in associates group companies 431. Trade receivables, trade bills receivable 544. Current loans to personnel
companies 2405. Non-current investments in other related parties 51. CURRENTPAYABLES TO RELATED PARTIES
1604. Non-current debt with financial institutions, 2944. Impairment of non-current debt securities of 4310. Trade bills in portfolio 510. Current debt with related financial institutions 545. Dividend receivable
241. Non-current debt securities of related parties associates 4311. Discounted trade bills 546. Current interest on debt securities
associates 2413. Non-current debt securities of group companies 5103. Current debt with financial institutions, group
1605. Non-current debt with other related financial 2945. Impairment of non-current debt securities of 4312. Trade bills in debt collection management companies 547. Current interest on loans
2414. Non-current debt securities of associates other related parties 548. Current deposits
institutions 4315. Past due trade bills 5104. Current debt with financial institutions, associates
2415. Non-current debt securities of other related 295. Impairment of non-current loans to related parties 432. Trade receivables, factoring 549. Current uncalled equity holdings
161. Non-current payables to suppliers of fixed assets, parties 5105. Current debt with other related financial
related parties 433. Trade receivables, group companies institutions 55. ACCOUNTS OTHER THAN BANK ACCOUNTS
