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Appendix I. Model balance sheets

Appendix I

MODEL BALANCE SHEETS (DECEMBER 31, 20XX AND 20YY)

ACCOUNT NOS. ASSETS NOTES 200X
a. Non-current assets 
201, (2801), (2901) I. Intangible assets
202, (2802), (2902)

1.  Development

203, (2803), (2903)

2. Concessions

204

3. Patents, licenses, trademarks and similar assets

206, (2806), (2906)

4. Goodwill

200, (2800), (2900); NECA 6.ª 4

5. 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, 2414 IV. Long-term investments in group companies and associates
(2943), (2944)

1.  Equity instruments

NECA 6.ª 6

2. 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

255

3. Debt securities

258, 26

4. Derivatives

257; NECA 6.ª 6

5. Other nancial assets

6. Other investments

474 VI. Deferred tax assets
NECA 6.ª 8 VII. Non-current trade accounts receivable
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 7

1.  Merchandise

NECA 6.ª 7

2. Raw materials and other supplies

35, (395)

3. Work in process

NECA 6.ª 7

a. Long production cycle

NECA 6.ª 7

b. Short production cycle

36, (396)

4. Finished goods

407

a. 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 8 III. Trade and other accounts receivables
NECA 6.ª 8

1.  Trade accounts receivable

433, 434, (4933), (4934), 44, 5531, 5533

a. Long-term trade accounts receivable

460, 544

b. Short-term trade accounts receivable

4709

2. Receivable from customers, group companies and associates

4700, 4708, 471, 472, 5580

3. 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, 5524

3. Debt securities

NECA 6.ª 6

4. 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, 5593

4. Derivatives

5355, 545, 548, 551, 5525, 565, 566

5. Other nancial assets

NECA 6.ª 6

6. Other investments

480, 567 VI. Current prepayments and accrued income
570, 571, 572, 573, 574, 575, 576 VII. Cash and cash equivalents

1.  Cash

2. Cash equivalents

Total assets (a + b)
a. New worth
a.1 Equity and liabilities
100, 101, 102 I. Capital
(1030), (1040)

1.  Registered capital

2. (Uncalled capital)

110 II.  Additional paid-in capital
112, 1141 III. Reserves
113, 1140, 1142, 1143, 1144, 115, 119

1.  Legal and statutory reserves

2. Other reserves

(108), (109) IV. (Own shares and participation units held)
120 V. Retained earnings (accumulated losses)
(121)

1.  Retained earnings

2. (Accumulated losses)

118 VI. Other capital contributions
129 VII. Profit (loss) for the year
(557) VIII. (Interim dividend)
111 IX. Other equity instruments
a.2 Evaluation adjustments
133  I. Available-for-sale nancial assets
1340, 1341  II. 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
137 V. Others
130, 131, 132  a.3 Subsidies, donations and lega cies received
b. Non-current liabilities
140 I. Long-term provisions
145

1.  Long-term post-employment obligations

146

2. Environmental measures

141, 142, 143, 147

3. Provisions for restructuring

4. Other provisions

177, 178, 179 II. Long-term debts
1605, 170

1.  Debt securities and other marketable securities

1625, 174

2. Liabilities to credit institutions

176

3. Finance lease liabilities

1615, 1635, 171, 172, 173, 175, 180, 185, 189

4. Derivatives

5. Other nancial liabilities

1603, 1604, 1613, 1614, 1623, 1624, 1633, 1634 III. Long-term debts to group companies and associates
479 IV. Deferred tax liabilities
181 V. Non-current accrued expenses and deferred income
NECA 6.ª 16 VI. Non-current trade accounts payable
15; (NECA 6.ª 17) VII. Long-term debt with special characteristics
c. Current liabilities
585, 586, 587, 588, 589 I. Liabilities related to non-current assets held for sale
499, 529 II.  Current provisions
500, 501, 505, 506 III. Current liabilities
5105, 520, 527

1.  Debt securities and other marketable securities

5125, 524

2. Liabilities to credit institutions

5595, 5598

3. Finance lease liabilities

(1034), (1044), (190), (192), 194, 509, 5115, 5135, 5145, 521, 522, 523, 525, 526

4. Derivatives

528, 551, 5525, 5530, 5532, 555, 5565, 5566, 560, 561, 569

5. Other nancial liabilities

5103, 5104, 5113, 5114, 5123, IV. Current liabilities to group companies and associates
400, 401, 405, (406) NECA 6.ª 16 V. Trade and other payables
NECA 6.ª 16

1.  Trade accounts payable

403, 404

a. Long-term trade accounts payable

41

b. Short-term trade accounts payable

465, 466

2. Payable to suppliers, group companies and associates

4752

3. Sundry creditors

4750, 4751, 4758, 476, 477, 438

4. Payable to employees (accrued wages and salaries)

5. Current tax payable

6. Other tax payables

7. Advances from customers

485, 568 VI. Current prepayments and accrued income
502, 507; NECA 6.ª 17 VII. Short-term debt with special characteristics
Total liabilities and equity (a + b + c)