Reduced Format XBRL Mapped Multilingual Spreadsheet 2006

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WGIII_reducedformat_2005F

CONTENTS
GENERAL CHARACTERISTICS General characteristics and employment Business combinations and consolidation INCOME STATEMENT Function Nature BALANCE SHEET Assets Liabilities STATEMENT OF CHANGES IN EQUITY IAS 1.96 CASH FLOW Cash flow NOTES TO THE FINANCIAL STATEMENTS Non-current assets and provisions note

This reduced format has been defined by the III Working Group on IFRS impact and CBSO databases, whose members are the Central Balance Sheet Data Offices of Austria, Belgium, France, Germany, Italy, Portugal and Spain. Observers of the WG include ECB, Eurostat and IASCF. Information contained in the format is that considered by at least four countries as essential. Some minor adjustments have been made in order to adapt the format to the development of a taxonomy based on it. The CBSO-RF taxonomy, to be developed jointly with IASCF, will be an extension of the IFRS-GP taxonomy, on which the reduced format is originally based.

European Committee of CBSO

III WG on IFRS impact and CBSO databases

Standard format based on IFRS-GP taxonomy (2005-05-15) COUNTRY OF INCORPORATION NAME OF REPORTING ENTITY

GENERAL CHARACTERISTICS AND EMPLOYMENT CBSO code 1. Name of reporting entity 001 2. Identification code of the corporation (the parent corporation for consolidated accounts) 2.1. National identification code 3. Nature of financial statements (consolidated or individual) 003 4. Accounting period 4.1. Yearly or interim financial statements. Please mark where appropiate. 4.2. Opening date of the financial statements (yyyy-mm-dd) 4.3. Balance sheet date (yyyy-mm-dd) 5. Presentation currency (please select one from the drop-down list) EUR, Euro Member Countries, Euro 6. Level of precision in financial statement's figures (please select one from the drop-down list) 008 7. Domicile of reporting entity (street, square, etc.) 009 1.126.a IFRS-GP 004 005 006 CBSO-RF 002 1.46 b IFRS-GP IFRS Paragraph 1.46.a XBRL Taxonomy IFRS-GP

CBSO-RF CBSO-RF IFRS-GP IFRS-GP

1.46.c 1.46 d, 21

007 1.46.e IFRS-GP

8. Legal form of reporting entity (private limited company, public limited company, partnership, other) 010 011 9. Country of incorporation (please select one from the drop-down list) 012 10. Year of foundation of the company (yyyy) 013 11. Description of operations and principal activities Description of activities IFRS-GP 014

1.126.a

IFRS-GP

1.126.a

IFRS-GP

CBSO-RF

1.126.b NACE code (four digits) CBSO-RF 015 Turnover CBSO-RF 016

1.

2.

3.

4.

5.

6. 12. Listed companies (please mark where appropiate)

6 CBSO-RF 017 Main stock market where the equity of the company is quoted 018 CBSO-RF

13. Information about parent entity of the group 13.1. Name of parent entity 019 13.2. Name of ultimate parent entity of group 020 14. Data previous period (please mark where appropriate) 021 15. Statement about doubt upon entity's ability to continue as going concern 022 16. Statement of IFRS compliance 023 17. Changes in accounting policies 024 18. Information about auditing. Financial statements audited 18.1. Financial statements audited: 18.2. Opinion on the financial statements given by the auditor

1.126.c, 24.12 1.126.c, 24.12

IFRS-GP IFRS-GP

CBSO-RF

1.23

IFRS-GP

1.14

IFRS-GP

8.28, 8.29

IFRS-GP

025 026

CBSO-RF

19. Information about employment (in full-time equivalents) Current period Number of employees average over period Number of employees at end of period Previous period 027 028 CP CP IFRS-GP IFRS-GP

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European Committee of CBSO

III WG on IFRS impact and CBSO databases

Standard format based on IFRS-GP taxonomy (2005-05-15) COUNTRY OF INCORPORATION NAME OF REPORTING ENTITY

BUSINESS COMBINATIONS AND CONSOLIDATION

1. Business combinations in year of combination (mergers, scissions, etc)

Name of entities acquired [IFRS 3.67.a] IFRS-GP 029

Identification number [IFRS 3.67.a] CBSO-RF 030

Type of business combination [IFRS 3.67.a] CBSO-RF 031

Effective date % voting of acquisition shares (yyyy-mm-dd) acquired [IFRS 3.67.b] [IFRS 3.67.c] IFRS-GP IFRS-GP 032 033 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23

2. Information about subsidiaries and other entities where voting power is greater than 50% 2.1. Total number of subsidiaries consolidated CBSO-RF - 034 2.2. Subsidiaries which left the scope of consolidation (please list them) 035

3. Information about associates and other entitites where voting power is between 20% and 50%, and joint ventures 3.1. Total number of associates consolidated CBSO-RF- 041 3.2. Associates which left the scope of consolidation (please list them) 042

2.3. Most important subsidiaries consolidated

Percentage of voting power in Percentage of significant ownership subsidiary if interest in different from significant percentage of ownership subsidiary

3.3. Most important associates and joint ventures consolidated Percentage of voting power in associate if different from percentage of ownership [CP] IFRS-GP 047

Name of significant subsidiary [27] IFRS-GP 036

Identification code CBSO-RF 037

Country of incorporation of significant subsidiary [CP] IFRS-GP 038

[CP] IFRS-GP 039

[CP] IFRS-GP 040 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Name of investment Identification in associate code [CP] IFRS-GP CBSO-RF 043 044

Country of incorporation of associate [CP] IFRS-GP 045

Percentage of ownership interest in associate [CP] IFRS-GP 046

Name of joint venture [31.56] IFRS-GP 048

Percentage of Country of ownership Identification incorporation or interest in joint Code location of joint venture venture [31.56] [31.56] CBSO-RF IFRS-GP IFRS-GP 049 050 051

Note: IFRS paragraph requiring this information is shown in brackets Back to contents Back to top

European Committee of CBSO

III WG on IFRS impact and CBSO databases

Standard format based on IFRS-GP taxonomy (2005-05-15) COUNTRY OF INCORPORATION NAME OF REPORTING ENTITY EUR Period Current Previous

INCOME STATEMENT BY FUNCTION

IFRS Paragraph

XBRL Taxonomy

CBSO code

1a. Gross profit 1a.1. (Operating) Revenue of which, turnover 1a.2. ( - ) Cost of sales 1b. Other operating income, total 1b.1. Interest income [financial activities] 1b.2. Dividend income [financial activities] 1b.3. Income from government grants 1b.4. Remaining operating income (a) 2. ( - ) Operating expenses 2.1. ( - ) Marketing and distribution costs 2.2. ( - ) Research and development [by function] 2.3. ( - ) Administrative expenses 2.4. ( - ) Restructuring costs 2.5. ( - ) Miscellaneous other operating expenses [by function] (a) 3. Gain (loss) in changes in fair value of non-current assets

1.92 1.81.a 2.36.d, 1.92 1.92 18.35.b.iii 18.35.b.v 20.39.b

IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF

10/20 10 100 20 11 110 111 112 119 21 210 211 212 213 219 15

0.00

0.00

0.00

0.00

1.92, 1.88 1.92 38.126 1.92 1.86, 1.87.b 1.92, 1.91 40.76.d, 41.40

0.00

0.00

4. Profit (loss) from continuing operations before tax, finance and other related costs 5. Gain (loss) on financial instruments designated as cash flow hedges 6. Gain (loss) on derecognition of non-current assets, total 7. ( - ) Finance costs [for non-financial activities] of which, ( - ) interest expense 8. Gains (losses) from financial assets of which, interest earned on loans and deposits 9. Share of profit (loss) from equity-accounted investments 10. Negative goodwill immediately recognized 11. Other non-operating income (a) 12. ( - ) Other non-operating expenses (a) 13. Profit (loss) before tax 14. ( - ) Income tax expense (income)

1.83 IFRS 7.23.d CP 1.81.b IFRS 7.20.b IFRS 7.20 IFRS 7.20.b 1.81.c IFRS 3.56.b CP CP CP 12.77,1.81.d

CBSO-RF IFRS-GP CBSO-RF IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP

10/22 140 141 242 2420 142 1420 143 144 149 249 10/26 27

0.00

0.00

0.00

0.00

15. Profit (loss) after tax from continuing operations (before minority interest)

1.81.f IFRS 5.33.a.i, IFRS 5.33.b.i, 1.68A.b 1.81.f 1.82.a, 27.33 1.81.f, 1.96.a, 1.97.b

IFRS-GP

10/27

0.00

0.00

16. Profit (loss) from discontinued operations, net of tax

IFRS-GP IFRS-GP IFRS-GP

18 10/28 29 0.00 0.00

17. Profit (loss) (before minority interest) 18. ( - ) Profit (loss) attributable to minority interest

19. Profit (loss) attributable to equity holders of parent Other disclosures: 1. Exchange differences recognized in profit or loss except for financial instruments measured at fair value through profit or loss I. ADDITIONAL DISCLOSURES BY NATURE 1. ( - ) Employee expenses 1.1. ( - ) Wage and salaries 1.2. ( - ) Short term employee benefits (social security included here) 1.3. ( - ) Post employment benefit charges 1.4. ( - ) Other employee charges (a) 2. ( - ) Depreciation and amortisation of which, ( - ) write down of inventories to net realisable value and other losses and reversals recognised in the income statement, net 3. ( - ) Impairment losses (reversals), total, net of which, ( - ) impairment losses from goodwill of which, ( - ) impairment losses from bad and doubtful commercial debts (a) Detail the content of the "remaining" / "other" amount when it is significant: Line item in which amount is included: Description of the content of the significant amount:

IFRS-GP

10/29

0.00

0.00

21.52.a

IFRS-GP

950

1.91 1.91 19.23

IFRS-GP IFRS-GP IFRS-GP CBSO-RF CBSO-RF CBSO-RF CBSO-RF IFRS-GP IFRS-GP CBSO-RF

222 2220 2221 2222 2229 223 2234 224 2242 2245

0.00

0.00

1.91 2.36.e. 2.36.f 7.20, 36.126 IFRS 3.75.e

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European Committee of CBSO

Standard format based on IFRS-GP taxonomy (2005-05-15) COUNTRY OF INCORPORATION NAME OF REPORTING ENTITY

III WG on IFRS impact and CBSO databases

EUR INCOME STATEMENT BY NATURE IFRS Paragraph XBRL Taxonomy CBSO code Period Current Previous

1. Operating revenue 1.1. Revenue of which, turnover 1.2. Other operating income, total 1.2.1. Interest income [financial activities] 1.2.2. Dividend income [financial activities] 1.2.3. Income from government grants 1.2.4. Remaining operating income (a) 1.3 Increases in inventories of finished goods and work in progress 1.4. Work performed by the enterprise and capitalised 2. ( - ) Operating expenses 2.1. ( - ) Raw materials and consumables used (a) 2.2. ( - ) Decreases in inventories of finished goods and work in progress 2.3. ( - ) Employee expenses 2.3.1. ( - ) Wage and salaries 2.3.2. ( - ) Short term employee benefits (social security included here) 2.3.3. ( - ) Post employment benefit charges 2.3.4. ( - ) Other employee charges (a) 2.4. ( - ) Depreciation and amortisation [and write-down] of which, ( - ) write down of inventories to net realisable value and other losses and reversals recognised in the income statement, net 2.5. ( - ) Impairment losses (reversals), total, net of which, ( - ) impairment losses from goodwill of which, ( - ) impairment losses from bad and doubtful commercial debts 2.6. ( - ) Research and development [by nature] 2.7. ( - ) Restructuring costs 2.8. ( - ) Service costs 2.9. ( - ) Miscellaneous other operating expenses [by nature] (a) 3. Gain (loss) in changes in fair value of non-current assets

1.81.a 1.81.a 1.92 18.35.b.iii 18.35.b.v 20.39.b 1.91, 2.36.d, 2.39 1.IG CP 1.91, 2.36.d 1.91, 2.36.d, 2.39 1.91 1.91 19.23

IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP CBSO-RF CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF CBSO-RF CBSO-RF CBSO-RF IFRS-GP CBSO-RF CBSO-RF IFRS-GP IFRS-GP IFRS-GP CBSO-RF

10/13 10 100 11 110 111 112 119 12 13 22 220 221 222 2220 2221 2222 2229 223 2234 224 2242 2245 225 226 227 229 15

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1.91, 7.40.b 2.36.e. 2.36.f 7.20, 36.126 IFRS 3.75.e

38.126 1.86, 1.87.b 1.91 40.76.d, 41.40

4. Profit (loss) from continuing operations before tax, finance and other related costs 5. Gain (loss) on financial instruments designated as cash flow hedges 6. Gain (loss) from derecognition of non-current assets 7. ( - ) Finance costs [for non financial activities] of which, ( - ) interest expense 8. Gains (losses) from financial assets of which, interest earned on loans and deposits 9. Share of profit (loss) from equity-accounted investments 10. Negative goodwill immediately recognized 11. Other non-operating income (a) 12. ( - ) Other non-operating expenses (a) 13. Profit (loss) before tax 14. ( - ) Income tax expense (income) 15. Profit (loss) after tax from continuing operations (before minority interest)

1.92 IFRS 7.23.d CP 1.81.b IFRS 7.20.b IFRS 7.20 IFRS 7.20.b 1.81.c IFRS 3.56.b CP CP CP 12.77,1.81.d 1.81.f IFRS 5.33.a.i, IFRS 5.33.b.i, 1.68A.b 1.81.f 1.82.a, 27.33 1.81.f, 1.96.a, 1.97.b

CBSO-RF IFRS-GP CBSO-RF IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP

10/22 140 141 242 2420 142 1420 143 144 149 249 10/26 27 10/27

0.00

0.00

0.00

0.00

0.00

0.00

16. Profit (loss) from discontinued operations, net of tax 17. Profit (loss) (before minority interest) 18. ( - ) Profit (loss) attributable to minority interest 19. Profit (loss) attributable to equity holders of parent Other disclosures: 1. Exchange differences recognized in profit or loss except for financial instruments measured at fair value through profit or loss (a) Detail the content of the "remaining" / "other" amount when it is significant: Line item in which amount is included: Description of the content of the significant amount: (b) Purchases and changes in inventories of merchandises are also included under this caption.

IFRS-GP IFRS-GP IFRS-GP IFRS-GP

18 10/28 29 10/29 0.00 0.00 0.00 0.00

21.52.a

IFRS-GP

950

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European Committee of CBSO

III WG on IFRS impact and CBSO databases

Standard format based on IFRS-GP taxonomy (2005-05-15) COUNTRY OF INCORPORATION NAME OF REPORTING ENTITY EUR ASSETS IFRS Paragraph XBRL Taxonomy Period CBSO code Current Previous

I. ASSETS, NON-CURRENT, TOTAL 1. Property, plant and equipment, net 1.1. Land and buildings 1.2. Plant and equipment, net 1.3. Remaining property, plant and equipment, net (a) 1.4. Construction in progress, net 2. Investment property 3. Intangible assets, net 3.1. Goodwill, net 3.2. Development costs, net 3.3. Software, net 3.4. Patents, trade marks and other rights, net 3.5. Exploration and evaluation assets 3.6. Other identifiable intangible assets, net (a) 4. Biological assets, non-current 5. Investments in related parties 6. Deferred tax assets 7. Other financial assets, non-current 7.1. Shares, non-current (including participations) 7.2. Securities other than shares, non-current 7.3. Loans, non-current 7.4. Loans to related parties, non-current 7.5. Remaining financial assets, non-current (a) 8. Hedging assets, non-current 9. Remaining assets, non-current (a) of which, post-employment benefit surplus II. ASSETS, CURRENT, TOTAL

1.51 1.68.a, 16.73.d 16.37.b 16.73.e 16.37 16.73.e 1.68.b, 40.79.c, 40.76 1.68.c IFRS 3.75.a 38.118.e 38.118.e 38.118.e IFRS 6.15, IFRS 6.25 38.118.e 1.68.f 27.37.a, 1.68.e, 28.38 1.68.n, 12.81.g.i 1.68.d 39.46 39.46 39.46.a 24.17 1.69 1.68.d 1.75.b, 1.57.d, CP 19.58 1.51 IFRS-GP CBSO-RF IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP CBSO-RF CBSO-RF CBSO-RF CBSO-RF CBSO-RF IFRS-GP CBSO-RF CBSO-RF

3 30 300 301 309 302 31 32 320 321 322 323 324 329 33 34 34 35 36 360 361 362 363 369 37 39 3990 4

0.00 0.00

0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

10. Non-current assets and disposal groups held for sale 11. Inventories 12. Biological assets, current 13. Other financial assets, current 13.1. Shares, current (including participations) 13.2. Securities other than shares, current 13.3. Loans, current 13.4. Loans to related parties, current 13.5. Remaining financial assets, current (a) 14. Hedging assets, current 15. Current tax receivables 16. Trade and other receivables, net 16.1. Trade receivables, net, total of which, trade receivables with related parties 16.2. Finance lease receivables, current 16.3. Other receivables, net, total (a) 17. Prepayments, current (prepaid expenses, among others) 18. Cash and cash equivalents (b) 19. Remaining assets, current (a) ASSETS, TOTAL (a) Detail the content of the "remaining" / "other" amount when it is significant: Line item in which amount is included: Description of the content of the significant amount: (b) As defined by IAS 7.6

IFRS 5.38, 1.68A.a 1.68.g, 2.36.b 1.68.g 1.68.d 39.46 39.46 39.46.a 24.17 1.69 1.68.d 1.68.m 1.68h 1.68.h 1.74, 24.17 17.47.a 1.75.b 1.75.b 1.68.i 1.74, 39.37.a CP

IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF CBSO-RF CBSO-RF CBSO-RF CBSO-RF IFRS-GP IFRS-GP

40 41 42 43 430 431 432 433 439 44 45 46 460 4600 461 469 47 48 49 3/4 0.00 0.00 0.00 0.00 0.00 0.00

IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF IFRS-GP CBSO-RF

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European Committee of CBSO

COUNTRY OF INCORPORATION Standard format based on IFRS-GP taxonomy (2005-05-15) NAME OF REPORTING ENTITY

III WG on IFRS impact and CBSO databases

EUR LIABILITIES AND EQUITY IFRS Paragraph XBRL Taxonomy Period CBSO code Current Previous

I. EQUITY, TOTAL A. Equity attributable to equity holders of parent 1. Share capital 1.1. Issued capital (including paid-in and unpaid capital) 1.2. ( - ) Unpaid capital not called for 2. Share premium 3. Other reserves 3.1. Merger reserves 3.2. Translation reserves 3.3. Revaluation reserves 3.4. Hedging reserves 3.5. Available for sale reserves 3.6. Remaining reserves (a) 4. ( - ) Treasury shares 5. Retained earnings (accumulated losses) 5.1. Profit (loss) of the year 5.2. Remaining retained earnings (accumulated losses) 6. ( - ) Interim dividends (paid during the year) B. Minority interest (in net assets) II. LIABILITIES, TOTAL A. Liabilities, non-current, total 7. Interest-bearing borrowings, non-current 7.1. Borrowings from financial institutions, non-current 7.2. Unsecured debentures, non-current 7.3. Convertible borrowings, non-current 7.4. Remaining interest-bearing borrowings, non-current (a) of which, reedemable preference shares, non-current 8. Non-interest-bearing borrowings, non-current 9. Deferred income, non-current of which, government grants, non-current (classified as deferred income) 10. Provisions, non-current

CP 1.97.c, 1.68.p 1.68.p, 1.74, 1.75.e 1.68.p, 1.74, 1.75.e 1.74, 1.75.e 1.74, 1.75.e 1.68.p, 1.75.e, 1.74 1.97.c 21.52.b, 1.97.c 1.97.c, 16.77.f, 38.124.b 1.97.c 1.97.c 1.97.c 32.33 1.75.e 1.81.f, 1.96.a, 1.97.b 1.96.a CP 1.68.o, 27.33 CP 1.51 1.68.l CP CP CP CP CP 20.24 1.68.k 19.120.c.i, 19.120.c.ii, 1.75.d 1.68.l CP 1.68.n, 12.81.g.i 1.74 1.51

IFRS-GP IFRS-GP CBSO-RF IFRS-GP

50/56 50/55 50 500 501 51 52 520 521 522 523 524 529 53 54 10/29 540 55

0.00 0.00 0.00

0.00 0.00 0.00

CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP CBSO-RF CBSO-RF

0.00

0.00

0.00

0.00

IFRS-GP IFRS-GP

56 6/7 6 0.00 0.00 0.00 0.00 0.00 0.00

IFRS-GP CBSO-RF IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP

60 600 601 602 609 6090 61 62 620 63

11. Post employment benefit obligation, non-current 12. Other financial liabilities, non-current 13. Hedging liabilities, non-current 14. Deferred tax liabilities 15. Other liabilities, non-current (a) B. Liabilities, current, total

IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP

64 65 66 67 69 7 0.00 0.00

16. Liabilities included in disposal groups held for sale 17. Interest-bearing borrowings, current 17.1. Borrowings from financial institutions, current 17.2. Unsecured debentures, current 17.3. Convertible borrowings, current 17.4. Remaining interest-bearing borrowings, current (a) of which, reedemable preference shares, current 18. Non interest-bearing borrowings, current 19. Deferred income, current of which, government grants, currents (classified as deferred income) 20. Provisions, current

IFRS 5.38, 1.68A.b 1.68.l CP CP CP CP CP 20.24 1.68.k 19.120A.c.i, 19.120A.c.ii, 1.75.d 1.68.l CP 1.68.m 1.68.j 1.68.j 1.74, 24.17 11.40.b 1.68.j CP 1.74 CP

IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP

70 71 710 711 712 719 7190 72 73 730 74 0.00 0.00

21. Post employment benefit obligation, current 22. Other financial liabilities, current 23. Hedging liabilities, current 24. Current tax payables 25. Trade and other payables 25.1. Trade payables, total of which, trade payables with related parties 25.2. Advances received 25.3. Other payables, current (a) 26. Accrued liabilities, total 27. Other liabilities, current (a) EQUITY AND LIABILITIES, TOTAL

IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF CBSO-RF CBSO-RF IFRS-GP IFRS-GP IFRS-GP

75 760 761 77 78 780 7800 781 789 790 799 50/7 0.00 0.00 0.00 0.00

European Committee of CBSO

COUNTRY OF INCORPORATION Standard format based on IFRS-GP taxonomy (2005-05-15) NAME OF REPORTING ENTITY

III WG on IFRS impact and CBSO databases

EUR LIABILITIES AND EQUITY IFRS Paragraph XBRL Taxonomy Period CBSO code Current Previous

Other disclosures: 1. Interest bearing borrowings with related parties (a) Detail the content of the "other" amount when it is significant: Line item in which amount is included: Description of the content of the significant amount:

1.74, 24.17

CBSO-RF CBSO-RF

960

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European Committee of CBSO

III WG on IFRS impact and CBSO databases

Standard format based on IFRS-GP taxonomy (2005-05-15)

COUNTRY OF INCORPORATION NAME OF REPORTING ENTITY: EUR STATEMENT OF CHANGES IN EQUITY (IAS 1.96) Share capital Retained earnings (accumulated losses) IFRS-GP 54

IFRS paragraph

XBRL Taxonomy CBSO code

I. BALANCE, END OF PERIOD N - 2 1. Prior period adjustements to equity, total II. RESTATED BALANCE, END OF PERIOD N - 2 1. Issuance of shares (all kind of issuances) 2. ( - ) Capital reduction 3. Equity increase (decrease) resulting from a business combination 4. Operations with treasury shares 5. Conversion of debt to equity 6. Remaining movements in equity not related to income or expenses (a) 7. ( - ) Dividends 8. Total recognised income and expense for the period 8.1. Profit (loss) (before minority interest) (line 17 of income statement) 1.97 1.97, 32.35 1.96.c 1.96.a, 1.81.f 1.97.a 1.97 1.97.a 1.96.d

IFRS-GP IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP CBSO-RF IFRS-GP CBSO-RF CBSO-RF CBSO-RF IFRS-GP

580 581 582 583 584 585 586 587 588 589 590 591

Total CBSO-RF 50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Issued capital 500

( - ) Unpaid capital not called for 501

Share premium CBSO-RF 51

Other Reserves IFRS-GP 52

Treasury shares IFRS-GP 53

Interim dividends IFRS-GP 55

Minority interest (in net assets) IFRS-GP 56

TOTAL EQUITY IFRS-GP 50/56 0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

8.2. Net gains (losses) not recognized in income statement 8.2.1. Surplus (deficit) on revaluation of assets 8.2.2. Foreign currency exchange increase (decrease) 8.2.3. Fair value gains (losses) on available-for-sale financial assets 8.2.4. Remaining income (expense) recognised directly in equity (a) III. BALANCE, END OF PERIOD N - 1 1. Prior period adjustements to equity, total IV. RESTATED BALANCE, END OF PERIOD N - 1 1. Issuance of shares (all kind of issuances) 2. ( - ) Capital reduction 3. Equity increase (decrease) resulting from a business combination 4. Operations with treasury shares 5. Conversion of debt to equity 6. Remaining movements in equity not related to income or expenses (a) 7. ( - ) Dividends 8. Total recognised income and expense for the period 8.1. Profit (loss) (before minority interest) (line 16 of income statement) 8.2. Net gains (losses) not recognized in income statement 8.2.1. Surplus (deficit) on revaluation of assets 8.2.2. Foreign currency exchange increase (decrease) 8.2.3. Fair value gains (losses) on available-for-sale financial assets 8.2.4. Remaining income (expense) recognised directly in equity (a) V. BALANCE, END OF PERIOD N (a) Detail the content of the "other" amount when it is significant: Line item in which amount is included: Description of the content of the significant amount:

1.97 1.97 1.97, 21.30, 21.32 IFRS 7.20.a.ii

IFRS-GP IFRS-GP IFRS-GP

592 593 594 595 599 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 599 580 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00

CBSO-RF IFRS-GP 1.96.d IFRS-GP IFRS-GP 1.97.a 1.97 1.97.a CBSO-RF IFRS-GP IFRS-GP CBSO-RF 1.97 1.97, 32.35 1.96.c 1.96.a, 1.81.f 1.97 1.97 1.97, 21.30, 21.32 IFRS 7.20.a.ii IFRS-GP CBSO-RF CBSO-RF CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF IFRS-GP

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

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European Committee of CBSO

III WG on IFRS impact and CBSO databases

Standard format based on IFRS-GP taxonomy (2005-05-15) COUNTRY OF INCORPORATION NAME OF REPORTING ENTITY

Please select the method of presentation chosen and fill in the appropiate cells: CASH-FLOW STATEMENT: DIRECT METHOD IFRS Paragraph XBRL Taxonomy CBSO Code Current

Period Previous

I. CASH AND CASH EQUIVALENTS, BEGINNING BALANCE

7.45

IFRS-GP

80

0.00

II. NET CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES (1 + 2 or A + B) 1. Cash flows from (used in) operations, total 1.1. Receipts from customers 1.2. Receipts from government grants 1.3. Remaining cash flows from (used in) operations (a) 2. Cash flows from (used in) other operating activities, total A. Cash flows from (used in) operations (A1 - A2) A1. Cash flows before changes in working capital A2. Increase (decrease) in working capital, net B. Cash flows from (used in) other operating activities, total

7.10 7.18.a, 7.14 7.14.a, 7.14.b 20.28 CP CP 7.18.b, 7.14 7.20.a 7. appendix CP

IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP

81 810 8100 8101 8109 819 815 8150 8151 819

0.00 0.00

0.00 0.00

0.00

0.00

III. NET CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES (- 1 + 2 + 3 + 4) 1. ( - ) Acquisitions, cash flows investing activities 1.1. ( - ) Payments to acquire non-current assets other than financial 1.2. ( - ) Payments to acquire subsidiaries, associates and joint ventures 1.3. ( - ) Remaining payments for acquisitions (a) 2. Disposals, cash flows investing activities 2.1. Proceeds from disposal of non-current assets other than financial 2.2. Proceeds from disposal of subsidiaries, associates and joint ventures 2.3. Remaining proceeds from disposals 3. Proceeds from dividends received classified as investing

7.10 7.16, CP 7.16.a 7.16.c, 7.39, 7.16.d 7.16.c, CP 7.16, CP 7.16.b 7.16.c, 7.39, 7.16.d 7.16.c, CP 7.33, 7.31 7.33, 7.31, 7.16 7.10 CP 7.17.a 7.17.c 7.17.a, CP 7.17, CP 7.34 CP

IFRS-GP CBSO-RF CBSO-RF CBSO-RF CBSO-RF CBSO-RF CBSO-RF CBSO-RF CBSO-RF IFRS-GP

82 820 8200 8201 8209 821 8210 8211 8219 822

0.00 0.00

0.00 0.00

0.00

0.00

4. Remaining cash flows from (used in) investing activities (a) IV. NET CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES (1 - 2 - 3 + 4) 1. Proceeds from cash flows from financing activities 1.1. Proceeds from issue of equity instruments 1.2. Proceeds from issuance of other financial liabilities 1.3. Remaining proceeds from cash flows from financing activities (a) 2. ( - ) Repayments cash flows financing activities 3. ( - ) Payments of dividends classified as financing 4. Remaining cash flows from (used in) financing activities (a)

CBSO-RF IFRS-GP CBSO-RF IFRS-GP IFRS-GP CBSO-RF CBSO-RF IFRS-GP CBSO-RF

829 83 830 8300 8301 8309 831 832 839 0.00 0.00 0.00 0.00

V. NET INCREASE IN CASH AND CASH EQUIVALENTS (II + III + IV) VI. EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH AND EQUIVALENTS VII. EFFECT OF CHANGES IN SCOPE OF CONSOLIDATION ON CASH AND CASH EQUIVALENTS VIII. CASH AND CASH EQUIVALENTS, ENDING BALANCE (I + V + VI + VII)

CP

IFRS-GP

84

0.00

0.00

7.25, 7.28

IFRS-GP

85

CP

CBSO-RF

86

7.45 (a) Detail the content of the "other" amount when it is significant: Line item in which amount is included: Description of the content of the significant amount:

IFRS-GP

87

0.00

0.00

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European Committee of CBSO

III WG on IFRS impact and CBSO databases

Standard format based on IFRS-GP taxonomy (2005-05-15)

COUNTRY OF INCORPORATION NAME OF REPORTING ENTITY

NON-CURRENT ASSETS AND PROVISIONS NOTE Remaining property, plant and equipment, net CBSO-RF 309

EUR

IFRS Paragraph

XBRL Taxonomy

CBSO code

Land and buildings CBSO-RF 300

Plant and equipment IFRS-GP 301

Constructions in progress IFRS-GP 302

Property, plant and equipment, total IFRS-GP 30

Investment property, total CBSO-RF 31

Intangible assets, total IFRS-GP 32

of which, goodwill IFRS-GP 320

of which, patents, trade marks and other rights IFRS-GP 323

Biological assets, total IFRS-GP 33+42

I. MOVEMENTS IN NON-CURRENT ASSETS

16.73.e, 38, IFRS 3, 40.76, 40.79, 41.50, 41.54

1. Non-current assets, beginning balance 1.1. Gross amount 1.2. ( - ) Accumulated depreciation 1.3. ( - ) Accumulated impairment losses

CP, 38.118.c, IFRS 3.75.a, 40.76, 40.79.c, 41.50, 41.54, 1.68.f 16.73.d, 38.118.c, IFRS 3.75.a, 40.79.c, 41.54.f 16.73.d, 38.118.c, IFRS 3.75.a, 40.79.c, 41.54.f 16.73.d, 38.118.c, IFRS 3.75.a, 40.79.c, 41.54.f

IFRS-GP CBSO-RF CBSO-RF CBSO-RF

900 901 902 903

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

2. Additions 3. Acquisitions through business combinations (b) 4. ( - ) Disposals (c) 5. ( - ) Depreciation expense (amortisation) 6. Gain (loss) on fair value adjustments 7. Gain (loss) arising on changes in fair value less estimated point of sale costs 8. Revaluation increase (decrease) 9. ( - ) Impairment loss (reversal) recognised 10. Foreign currency exchange increase (decrease) 11. Remaining movements in property, plant and equipment (a) 12. Remaining movements in investment property (a) 13. Remaining movements in intangible assets (a) 14. Remaining movements in biological assets (a)

16.73.e.i,38.118.e.i, IFRS 3.75.b, 40.76.a, 40.79.d.i, 41.50.b, 41.55 16.73.e.iii, 38.118.e.i, 40.76.b, 40.79.d.ii, 41.50.e, 41.55 16.73.e.ii, 38.118.e.ii, 40.76.c., 40.79.d.iii, 41.50.c, 41.55, IFRS 3.75.d 16.73.e.vii, 38.118.e.vi, 40.79.d.iv, 41.55.c 40.76.d

IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF CBSO-RF IFRS-GP CBSO-RF CBSO-RF CBSO-RF CBSO-RF

904 905 906 907 908 909 910 911 912 913 914 915 916

0.00 0.00 0.00 0.00

41.50.a 16.73.e.iv, 38.118.e.iii 16.73.e.v, 36.113.a, 38.118.e.iv, 38.118.e.v, 40.79.d.v, 41.55.a, 41.55.b, IFRS 3.75.e 16.73.e.viii, 40.76.e, 40.79.d.vi, 38.118.e.vii, IFRS 3.75.f, 41.50.f, 41.55 16.73.e 40.79.d, 40.76 38.118.e 41.50, 41.55

0.00 0.00 0.00 0.00

15. Non-current assets, ending balance 15.1. Gross amount 15.2. ( - ) Accumulated depreciation 15.3. ( - ) Accumulated impairment losses

CP, 38.118.c, IFRS 3.75.a, 40.76, 40.79.c, 41.50, 1.68, 41.54 16.73.d, 38.118.c, IFRS 3.75.a, 40.79.c, 41.54.f 16.73.d, 38.118.c, IFRS 3.75.a, 40.79.c, 41.54.f 16.73.d, 38.118.c, IFRS 3.75.a, 40.79.c, 41.54.f

IFRS-GP CBSO-RF CBSO-RF CBSO-RF

917 918 919 920

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

CBSO code

Shares (including participations) CBSO-RF 360

Securities others than shares CBSO-RF 361

Loans CBSO-RF 362

Loans to related parties CBSO-RF 363

Remaining financial assets CBSO-RF 369

Other noncurrent financial assets, total CBSO-RF 36

Investments in Investments Investment in subsidiaries in associaties joint ventures CBSO-RF IFRS-GP CBSO-RF 340 341 342

II. MOVEMENTS IN NON-CURRENT FINANCIAL ASSETS 1. Financial assets, beginning balance 1.1. Gross amount 1.2. ( - ) Accumulated impairment losses 2. 3. 4. 5. 6. 7. 8. Additions (investments) Acquisitions through business combinations ( - ) Disposals Increases (decreases) from fair value adjustments ( - ) Impairment loss (reversal) Foreign currency exchange increase (decrease) Remaining movements in non-current financial assets

32. AG
CP, 27.37.a

CBSO-RF CBSO-RF CBSO-RF IFRS-GP CBSO-RF IFRS-GP CBSO-RF CBSO-RF IFRS-GP CBSO-RF IFRS-GP CBSO-RF CBSO-RF

921 922 923 924 925 926 927 928 929 930 931 932 933 CBSO code

0.00

0.00

0.00

0.00

0.00

CP

CP

CP

9. Financial assets, ending balance 9.1. Gross amount 9.2. ( - ) Accumulated impairment losses

CP, 27.37.a

0.00

0.00

0.00

0.00

0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

Provisions, total IFRS-GP

III. MOVEMENTS IN PROVISIONS (both current and non current) 1. Provisions, beginning balance 2. 3. 4. 5. 6. 7. Increase (decrease) to provisions Acquisitions through business combinations ( - ) Provisions used ( - ) Unused provisions reversed Foreign currency exchange increase (decrease) Remaining movements in provisions (a)
1.68.k, 37.84.a 37.84.b IFRS 3.67.d 37.84.c 37.84.d CP CP, 37.84.e 1.68.k, 37.84.a

IFRS-GP CBSO-RF IFRS-GP IFRS-GP IFRS-GP IFRS-GP CBSO-RF IFRS-GP

934 935 936 937 938 939 940 941 0.00

8. Provisions, ending balance

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Errors Warnings

0 This validation has to be performed in order to ensure that every concept is expressed by only one value which is the requirement of XBRL. 0 see instructions Concept 1. Cell Sheet Concept 2. Cell Difference Sheet Validation 1. Property, plant and equipment, net H12 Assets 1. Non-current assets, beginning balance - Property, plant and equipment, total K13 0 Notes - Asset Movements Notes worksheet not filled 1.1. Land and buildings H13 Assets 1. Non-current assets, beginning balance - Land and buildings G13 0 Notes - Asset Movements Notes worksheet not filled 1.2. Plant and equipment, net H14 Asstes 1. Non-current assets, beginning balance - Plant and equipment H13 0 Notes - Asset Movements Notes worksheet not filled 1.3. Remaining property, plant and equipment, net (a) H15 Assets 1. Non-current assets, beginning balance - Remaining property, plant and equipment, net I13 0 Notes - Asset Movements Notes worksheet not filled 1.4. Construction in progress, net H16 Assets 1. Non-current assets, beginning balance - Construc-tions in progress J13 0 Notes - Asset Movements Notes worksheet not filled 2. Investment property H18 Assets 1. Non-current assets, beginning balance - Investment property, total M13 0 Notes - Asset Movements Notes worksheet not filled 3. Intangible assets, net H20 Assets 1. Non-current assets, beginning balance - Intangible assets, total O13 0 Notes - Asset Movements Notes worksheet not filled 3.1. Goodwill, net H21 Assets 1. Non-current assets, beginning balance - of which, goodwill P13 0 Notes - Asset Movements Notes worksheet not filled 3.4. Patents, trade marks and other rights, net H24 Assets 1. Non-current assets, beginning balance - of which, patents, trade marks and other rights Q13 0 Notes - Asset Movements Notes worksheet not filled 4. Biological assets, non-current H28 Assets 1. Non-current assets, beginning balance - Biological assets, total S13 0 Notes - Asset Movements Notes worksheet not filled 7. Other financial assets, non-current H34 Assets 1. Financial assets, beginning balance - Other non-current financial assets, total M42 0 Notes - Asset Movements Notes worksheet not filled 7.1. Shares, non-current (including participations) H35 Assets 1. Financial assets, beginning balance - Shares (including participations) G42 0 Notes - Asset Movements Notes worksheet not filled 7.2. Securities other than shares, non-current H36 Assets 1. Financial assets, beginning balance - Securities others than shares H42 0 Notes - Asset Movements Notes worksheet not filled 7.3. Loans, non-current H37 Assets 1. Financial assets, beginning balance - Loans I42 0 Notes - Asset Movements Notes worksheet not filled 7.4. Loans to related parties, non-current H38 Assets 1. Financial assets, beginning balance - Loans to related parties J42 0 Notes - Asset Movements Notes worksheet not filled 7.5. Remaining financial assets, non-current (a) H39 Assets 1. Financial assets, beginning balance - Remaining financial assets K42 0 Notes - Asset Movements Notes worksheet not filled 1. Property, plant and equipment, net G12 Assets 15. Non-current assets, ending balance - Property, plant and equipment, total K32 0 Notes - Asset Movements Notes worksheet not filled 1.1. Land and buildings G13 Assets 15. Non-current assets, ending balance - Land and buildings G32 0 Notes - Asset Movements Notes worksheet not filled 1.2. Plant and equipment, net G14 Asstes 15. Non-current assets, ending balance - Plant and equipment H32 0 Notes - Asset Movements Notes worksheet not filled 1.3. Remaining property, plant and equipment, net (a) G15 Assets 15. Non-current assets, ending balance - Remaining property, plant and equipment, net I32 0 Notes - Asset Movements Notes worksheet not filled 1.4. Construction in progress, net G16 Assets 15. Non-current assets, ending balance - Construc-tions in progress J32 0 Notes - Asset Movements Notes worksheet not filled 2. Investment property G18 Assets 15. Non-current assets, ending balance - Investment property, total M32 0 Notes - Asset Movements Notes worksheet not filled 3. Intangible assets, net G20 Assets 15. Non-current assets, ending balance - Intangible assets, total O32 0 Notes - Asset Movements Notes worksheet not filled 3.1. Goodwill, net G21 Assets 15. Non-current assets, ending balance - of which, goodwill P32 0 Notes - Asset Movements Notes worksheet not filled 3.4. Patents, trade marks and other rights, net G24 Assets 15. Non-current assets, ending balance - of which, patents, trade marks and other rights Q32 0 Notes - Asset Movements Notes worksheet not filled 4. Biological assets, non-current G28 Assets 15. Non-current assets, ending balance - Biological assets, total S32 0 Notes - Asset Movements Notes worksheet not filled 7. Other financial assets, non-current G34 Assets 9. Financial assets, ending balance - Other non-current financial assets, total M54 0 Notes - Asset Movements Notes worksheet not filled 7.1. Shares, non-current (including participations) G35 Assets 9. Financial assets, ending balance - Shares (including participations) G54 0 Notes - Asset Movements Notes worksheet not filled 7.2. Securities other than shares, non-current G36 Assets 9. Financial assets, ending balance - Securities others than shares H54 0 Notes - Asset Movements Notes worksheet not filled 7.3. Loans, non-current G37 Assets 9. Financial assets, ending balance - Loans I54 0 Notes - Asset Movements Notes worksheet not filled 7.4. Loans to related parties, non-current G38 Assets 9. Financial assets, ending balance - Loans to related parties J54 0 Notes - Asset Movements Notes worksheet not filled 7.5. Remaining financial assets, non-current (a) G39 Assets 9. Financial assets, ending balance - Remaining financial assets K54 0 Notes - Asset Movements Notes worksheet not filled I. EQUITY, TOTAL H10 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - TOTAL EQUITY P32 0 Movements in Equity correct 1. Share capital H14 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - Share capital - Total G32 0 Movements in Equity correct 1.1. Issued capital (including paid-in and unpaid capital) H15 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - Issued capital H32 0 Movements in Equity correct 1.2. ( - ) Unpaid capital not called for H16 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - ( - ) Unpaid capital not called for I32 0 Movements in Equity correct 2. Share premium H18 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - Share premium J32 0 Movements in Equity correct 3. Other reserves H20 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - Other Reserves K32 0 Movements in Equity correct 4. ( - ) Treasury shares H28 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - Treasury shares L32 0 Movements in Equity correct 5. Retained earnings (accumulated losses) H30 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - Retained earnings (accumulated losses) M32 0 Movements in Equity correct 6. ( - ) Interim dividends (paid during the year) H34 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - Interim dividends N32 0 Movements in Equity correct B. Minority interest (in net assets) H36 Liabilities & Equity III. BALANCE, END OF PERIOD N - 1 - Minority interest (in net assets) O32 0 Movements in Equity correct I. EQUITY, TOTAL G10 Liabilities & Equity V. BALANCE, END OF PERIOD N - TOTAL EQUITY P53 0 Movements in Equity correct 1. Share capital G14 Liabilities & Equity V. BALANCE, END OF PERIOD N - Share capital - Total G53 0 Movements in Equity correct 1.1. Issued capital (including paid-in and unpaid capital) G15 Liabilities & Equity V. BALANCE, END OF PERIOD N - Issued capital H53 0 Movements in Equity correct 1.2. ( - ) Unpaid capital not called for G16 Liabilities & Equity V. BALANCE, END OF PERIOD N - ( - ) Unpaid capital not called for I53 0 Movements in Equity correct 2. Share premium G18 Liabilities & Equity V. BALANCE, END OF PERIOD N - Share premium J53 0 Movements in Equity correct 3. Other reserves G20 Liabilities & Equity V. BALANCE, END OF PERIOD N - Other Reserves K53 0 Movements in Equity correct 4. ( - ) Treasury shares G28 Liabilities & Equity V. BALANCE, END OF PERIOD N - Treasury shares L53 0 Movements in Equity correct 5. Retained earnings (accumulated losses) G30 Liabilities & Equity V. BALANCE, END OF PERIOD N - Retained earnings (accumulated losses) M53 0 Movements in Equity correct 6. ( - ) Interim dividends (paid during the year) G34 Liabilities & Equity V. BALANCE, END OF PERIOD N - Interim dividends N53 0 Movements in Equity correct B. Minority interest (in net assets) G36 Liabilities & Equity V. BALANCE, END OF PERIOD N - Minority interest (in net assets) O53 0 Movements in Equity correct of which, turnover H12 Function of which, turnover H12 0 Nature Income statements not filled 1b. Other operating income, total H15 Function 1.2. Other operating income, total H13 0 Nature Income statements not filled 1b.1. Interest income [financial activities] H16 Function 1.2.1. Interest income [financial activities] H14 0 Nature Income statements not filled 1b.2. Dividend income [financial activities] H17 Function 1.2.2. Dividend income [financial activities] H15 0 Nature Income statements not filled 1b.3. Income from government grants H18 Function 1.2.3. Income from government grants H16 0 Nature Income statements not filled 1b.4. Remaining operating income (a) H19 Function 1.2.4. Remaining operating income (a) H17 0 Nature Income statements not filled 3. Gain (loss) in changes in fair value of non-current assets H28 Function 3. Gain (loss) in changes in fair value of non-current assets H39 0 Nature Income statements not filled 4. Profit (loss) from continuing operations before tax, finance and other related costs H30 Function 4. Profit (loss) from continuing operations before tax, finance and other related costs H41 0 Nature Income statement by Function not filled 5. Gain (loss) on financial instruments designated as cash flow hedges H32 Function 5. Gain (loss) on financial instruments designated as cash flow hedges H43 0 Nature Income statements not filled 6. Gain (loss) on derecognition of non-current assets, total H34 Function 6. Gain (loss) from derecognition of non-current assets H45 0 Nature Income statements not filled 7. ( - ) Finance costs [for non-financial activities] H36 Function 7. ( - ) Finance costs [for non financial activities] H47 0 Nature Income statements not filled of which, ( - ) interest expense H37 Function of which, ( - ) interest expense H48 0 Nature Income statements not filled 8. Gains (losses) from financial assets H39 Function 8. Gains (losses) from financial assets H50 0 Nature Income statements not filled of which, interest earned on loans and deposits H40 Function of which, interest earned on loans and deposits H51 0 Nature Income statements not filled 9. Share of profit (loss) from equity-accounted investments H42 Function 9. Share of profit (loss) from equity-accounted investments H53 0 Nature Income statements not filled 10. Negative goodwill immediately recognized H44 Function 10. Negative goodwill immediately recognized H55 0 Nature Income statements not filled 11. Other non-operating income (a) H46 Function 11. Other non-operating income (a) H57 0 Nature Income statements not filled 12. ( - ) Other non-operating expenses (a) H48 Function 12. ( - ) Other non-operating expenses (a) H59 0 Nature Income statements not filled 13. Profit (loss) before tax H50 Function 13. Profit (loss) before tax H61 0 Nature Income statements not filled 14. ( - ) Income tax expense (income) H52 Function 14. ( - ) Income tax expense (income) H63 0 Nature Income statements not filled 15. Profit (loss) after tax from continuing operations (before minority interest) H54 Function 15. Profit (loss) after tax from continuing operations (before minority interest) H65 0 Nature Income statements not filled 16. Profit (loss) from discontinued operations, net of tax H56 Function 16. Profit (loss) from discontinued operations, net of tax H67 0 Nature Income statements not filled 17. Profit (loss) (before minority interest) H58 Function 17. Profit (loss) (before minority interest) H69 0 Nature Income statements not filled 18. ( - ) Profit (loss) attributable to minority interest H60 Function 18. ( - ) Profit (loss) attributable to minority interest H71 0 Nature Income statements not filled 19. Profit (loss) attributable to equity holders of parent H62 Function 19. Profit (loss) attributable to equity holders of parent H73 0 Nature Income statements not filled 1. ( - ) Employee expenses H69 Function 2.3. ( - ) Employee expenses H24 0 Nature Income statements not filled 1.1. ( - ) Wage and salaries H70 Function 2.3.1. ( - ) Wage and salaries H25 0 Nature Income statements not filled 1.2. ( - ) Short term employee benefits (social security included here) H71 Function 2.3.2. ( - ) Short term employee benefits (social security included here) H26 0 Nature Income statements not filled 1.3. ( - ) Post employment benefit charges H72 Function 2.3.3. ( - ) Post employment benefit charges H27 0 Nature Income statements not filled 1.4. ( - ) Other employee charges (a) H73 Function 2.3.4. ( - ) Other employee charges (a) H28 0 Nature Income statements not filled 2. ( - ) Depreciation and amortisation H75 Function 2.4. ( - ) Depreciation and amortisation [and write-down] H29 0 Nature Income statements not filled of which, ( - ) write down of inventories to net realisable value and other losses and reversals recognised in the income statement,) net down of inventories to net realisable value and other losses and reversals recognised in the 0 H76 Function of which, ( - write H30 income statement, net Nature Income statements not filled

Assets - Notes - Asset Movements validation Liabilities & Equity - Movements in Equity on - Nature

Previous Year

Current Year

Previous Year

Current Year

Previous Year

Cash Flow - Assets Liabilities & Equity - Assets

3. ( - ) Impairment losses (reversals), total, net H78 Function 2.5. ( - ) Impairment losses (reversals), total, net H31 0 Nature of which, ( - ) impairment losses from goodwill H79 Function of which, ( - ) impairment losses from goodwill H32 0 Nature of which, ( - ) impairment losses from bad and doubtful commercial debts H80 Function of which, ( - ) impairment losses from bad and doubtful commercial debts H33 0 Nature 2.4. ( - ) Restructuring costs H25 Function 2.7. ( - ) Restructuring costs H35 0 Nature of which, turnover G12 Function of which, turnover G12 0 Nature 1b. Other operating income, total G15 Function 1.2. Other operating income, total G13 0 Nature 1b.1. Interest income [financial activities] G16 Function 1.2.1. Interest income [financial activities] G14 0 Nature 1b.2. Dividend income [financial activities] G17 Function 1.2.2. Dividend income [financial activities] G15 0 Nature 1b.3. Income from government grants G18 Function 1.2.3. Income from government grants G16 0 Nature 1b.4. Remaining operating income (a) G19 Function 1.2.4. Remaining operating income (a) G17 0 Nature 3. Gain (loss) in changes in fair value of non-current assets G28 Function 3. Gain (loss) in changes in fair value of non-current assets G39 0 Nature 4. Profit (loss) from continuing operations before tax, finance and other related costs G30 Function 4. Profit (loss) from continuing operations before tax, finance and other related costs G41 0 Nature 5. Gain (loss) on financial instruments designated as cash flow hedges G32 Function 5. Gain (loss) on financial instruments designated as cash flow hedges G43 0 Nature 6. Gain (loss) on derecognition of non-current assets, total G34 Function 6. Gain (loss) from derecognition of non-current assets G45 0 Nature 7. ( - ) Finance costs [for non-financial activities] G36 Function 7. ( - ) Finance costs [for non financial activities] G47 0 Nature of which, ( - ) interest expense G37 Function of which, ( - ) interest expense G48 0 Nature 8. Gains (losses) from financial assets G39 Function 8. Gains (losses) from financial assets G50 0 Nature of which, interest earned on loans and deposits G40 Function of which, interest earned on loans and deposits G51 0 Nature 9. Share of profit (loss) from equity-accounted investments G42 Function 9. Share of profit (loss) from equity-accounted investments G53 0 Nature 10. Negative goodwill immediately recognized G44 Function 10. Negative goodwill immediately recognized G55 0 Nature 11. Other non-operating income (a) G46 Function 11. Other non-operating income (a) G57 0 Nature 12. ( - ) Other non-operating expenses (a) G48 Function 12. ( - ) Other non-operating expenses (a) G59 0 Nature 13. Profit (loss) before tax G50 Function 13. Profit (loss) before tax G61 0 Nature 14. ( - ) Income tax expense (income) G52 Function 14. ( - ) Income tax expense (income) G63 0 Nature 15. Profit (loss) after tax from continuing operations (before minority interest) G54 Function 15. Profit (loss) after tax from continuing operations (before minority interest) G65 0 Nature 16. Profit (loss) from discontinued operations, net of tax G56 Function 16. Profit (loss) from discontinued operations, net of tax G67 0 Nature 17. Profit (loss) (before minority interest) G58 Function 17. Profit (loss) (before minority interest) G69 0 Nature 18. ( - ) Profit (loss) attributable to minority interest G60 Function 18. ( - ) Profit (loss) attributable to minority interest G71 0 Nature 19. Profit (loss) attributable to equity holders of parent G62 Function 19. Profit (loss) attributable to equity holders of parent G73 0 Nature 1. ( - ) Employee expenses G69 Function 2.3. ( - ) Employee expenses G24 0 Nature 1.1. ( - ) Wage and salaries G70 Function 2.3.1. ( - ) Wage and salaries G25 0 Nature 1.2. ( - ) Short term employee benefits (social security included here) G71 Function 2.3.2. ( - ) Short term employee benefits (social security included here) G26 0 Nature 1.3. ( - ) Post employment benefit charges G72 Function 2.3.3. ( - ) Post employment benefit charges G27 0 Nature 1.4. ( - ) Other employee charges (a) G73 Function 2.3.4. ( - ) Other employee charges (a) G28 0 Nature 2. ( - ) Depreciation and amortisation G75 Function 2.4. ( - ) Depreciation and amortisation [and write-down] G29 0 Nature of which, ( - ) write down of inventories to net realisable value and other losses and reversals recognised in the income statement,) net down of inventories to net realisable value and other losses and reversals recognised in the 0 G76 Function of which, ( - write G30 income statement, net Nature 3. ( - ) Impairment losses (reversals), total, net G78 Function 2.5. ( - ) Impairment losses (reversals), total, net G31 0 Nature of which, ( - ) impairment losses from goodwill G79 Function of which, ( - ) impairment losses from goodwill G32 0 Nature of which, ( - ) impairment losses from bad and doubtful commercial debts G80 Function of which, ( - ) impairment losses from bad and doubtful commercial debts G33 0 Nature 2.4. ( - ) Restructuring costs G25 Function 2.7. ( - ) Restructuring costs G35 0 Nature 8.1. Profit (loss) (before minority interest) (line 17 of income statement) - Minority 18. ( - ) Profit (loss) attributable to minority interest H60 0 Function O25 Movements in Equity interest (in net assets) 18. ( - ) Profit (loss) attributable to minority interest H71 0 Nature 8.1. Profit (loss) (before minority interest) (line 17 of income statement) - TOTAL 17. Profit (loss) (before minority interest) H58 0 Function P25 Movements in Equity EQUITY 17. Profit (loss) (before minority interest) H69 0 Nature 8.1. Profit (loss) (before minority interest) (line 16 of income statement) - Minority 18. ( - ) Profit (loss) attributable to minority interest G60 0 Function O46 Movements in Equity interest (in net assets) 18. ( - ) Profit (loss) attributable to minority interest G71 0 Nature 8.1. Profit (loss) (before minority interest) (line 16 of income statement) - TOTAL 17. Profit (loss) (before minority interest) G58 0 Function P46 Movements in Equity EQUITY 17. Profit (loss) (before minority interest) G69 0 Nature

Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statements not filled Income statement by Function not filled Income statement by Nature not filled Income statement by Function not filled Income statement by Nature not filled Income statement by Function not filled Income statement by Nature not filled Income statement by Function not filled Income statement by Nature not filled

Function - Nature Movements in Equity Function/Nature Previous Current Previous Current Year

I. EQUITY, TOTAL

H102

Liabilities & Equity

ASSETS, TOTAL

H77

Assets

correct

Current

I. EQUITY, TOTAL

G102

Liabilities & Equity

ASSETS, TOTAL

G77

Assets

correct

Current Previous

VIII. CASH AND CASH EQUIVALENTS, ENDING BALANCE (I + V + VI + VII)

H65

Cash Flow

18. Cash and cash equivalents (b)

H73

Assets

correct

VIII. CASH AND CASH EQUIVALENTS, ENDING BALANCE (I + V + VI + VII)

G65

Cash Flow

18. Cash and cash equivalents (b)

G73

Assets

correct

Instructions: The number of reported errors and warnings is displayed in the top left hand corner of the window. It indicates how many inconsistencies were found in the spreadsheet. Inconsistency appears when the same XBRL concept was assigned with two different contents. For instance, net total value of property, plant and equipment specified in assets is different from net total value of property, plant and equipment in the notes (movements of assets). This inconsistency would be treated as an ERROR and has to be corrected before exporting to XBRL, otherwise this action is not possible.

The other type of inconsistency that may appear in the spreadsheet and would cause warnings stems from assigning two different values to two XBRL concepts expressing similar financial concepts. For instance 'Other operating income, total' in income statement by function and by nature is expressed by two XBRL concepts and can be assigned with two different values. Therefore, the 'warning' validation is performed only to guarantee the high quality of entered data and may be ignored if financial and accounting rules indicate so. Since each entity may choose between filling income statement by function, by nature of both, validation of these two and their influence on the other elements of the financial statement will be performed only if the particular income statement is filled. Validation should not indicate errors in this area if only one type of income statement is filled correctly. Possible notices: correct ERROR! Warning Notes worksheet not filled Income statements not filled Income statement by Function not filled Income statement by Nature not filled Filing check: FILLED NOT FILLED back to the top