Page 1 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

FPC EDC/VCM Plant Purchase

147050 147051 FPC EDC/VCM Plant Purchase Price
Price

147100 Process License and Knowhow 147101 Process License and Knowhow

Engineering/Re-Engineering/Process
147110 Simulation 147111 Engineering/Re-Engineering/Process Simulation

147120 Land Cost 147121 Land Cost

Raw Water Line-Pumping Facility & Related

147130 Raw Water Line & Pumping Facility 147131
Infrastructure
Raw Water Line-Pipeline Material, including
147132
fabrication & laying cot
Ethylene Pipe Line from EVTL to
147140 147141 C2 pipeline to EVTL
EAPCL

147142 Power Cable to EVTL

Natural Gas Line From SSGC Main

147150 147151 Natural Gas Line-Connection Charges to SSGC
Line to ISB
Natural Gas Line-Pipeline Cost Including Laying
147152
& consumeables

147160 Equipment Refirbishment 147161 Equipment Refirbishment-Stationary

147162 Equipment Refirbishment-Machinery

147163 Equipment Refirbishment-Instrumentation

147164 Equipment Refirbishment-Electrical

147165 Equipment Refirbishment-Missing Pumps

Local Refurbishment
147170 147171 Local Refurbishment (New Charge Account)
24-Mar-08
Supply of Equipment-Heat Exchangers,Vessels
147180 Supply of Equipment 147181
and tanks

147182 Supply of Equipment-Reactors

147183 Supply of Equipment-Pumps

147184 Supply of Equipment-Centrifuges

Supply of Equipment-Turbine and Other

147185
Equipments
 Page 2 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147186 Supply of Equipment-Product Drying Equipment

 Page 3 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

Supply of Equipment-Piping Incl. Fittings &

147187
Valves etc
Supply of Equipment-Misc. Items incl. PSV's &
147188
consumeables
Supply of Equipment-Electrolyser and
147189
Accessories

147190 Supply of Equipment-Compressors

147191 Supply of Equipment-Evaporators

Procurement (New charge

147200 147201 TCC Procurement
Account)

147230 Dismantling & Packaging 147231 Dismantling & Packaging

147250 Shipping & Transportation 147251 Shipping & Transportation-Shipment Cost

Shipping & Transportation-Transportation in

147252
Pakistan
Supply of Equip & Mat. Cost Supply of Equip & Mat. Cost (CNCEC Scope)-
147300 147301
(CNCEC Scope) Retrieval of spares
Supply of Equip & Mat. Cost (CNCEC Scope)-
147302
Retrieval packing of pall rings
Supply of Equip & Mat. Cost (CNCEC Scope)-
147303
Waste water stripping unit
Supply of Equip & Mat. Cost (CNCEC Scope)-
147304
Supply of heat exchangers
Supply of Equip & Mat. Cost (CNCEC Scope)-
147305
Storage tanks
Supply of Equip & Mat. Cost (CNCEC Scope)-
147306
Electrical items
Supply of Equip & Mat. Cost (CNCEC Scope)-
147307
Instrumentation
Supply of Equip & Mat. Cost (CNCEC Scope)-
147308
Raw water system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147309
Fire distribution & protction system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147310
Demin water system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147311
BFW distribution system
 Page 4 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

Supply of Equip & Mat. Cost (CNCEC Scope)-

147312
Power distribution system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147313
Emergency power system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147314
Cooling water system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147315
Instrument & plant air system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147316
Fuel gas compressor
Supply of Equip & Mat. Cost (CNCEC Scope)-
147317
Waste water system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147318
Chilled water system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147319
Potable water system
Supply of Equip & Mat. Cost (CNCEC Scope)-
147320
Nitrogen system

147350 Bulk Material 147351 Bulk Material-Mechanical

147352 Bulk Material-Electrical

147353 Bulk Material-Instrumentation

147380 Interconnection 147381 Interconnection-Electrical

147382 Interconnection-Instrumentation

147400 Electrical 147401 Electrical-6.6 Kv Switchgear

147402 Electrical-Generator Fetchout Line

147403 Electrical-Distribution System

147404 Electrical-Controlling & Metering

147405 Electrical-Cables

147406 Electrical-Lighting System

147407 Electrical-Misc. Items

 Page 5 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147430 Instrumentation 147431 Instrumentation-DCS Complete System

147432 Instrumentation-Transmitters/Sensors/Analysers

147433 Instrumentation-Control Cables

147434 Instrumentation-Misc. Items

147460 Telecommunication Related Items 147461 Telecommunication Related Items

147480 Process Driven Modifications 147481 Process Driven Modifications-Cyclone

Process Driven Modifications-Scrubber Unit on

147482
blow down
Process Driven Modifications-Wash Train
147483
Revamp
Process Driven Modifications-Furnace
147484
Modification for hydrogen compensation
Process Driven Modifications-Incenerator
147485
Repairs/modifications
Pocess Driven Modification - New spargers for
147486
DC reactor

147487 Pocess Driven Modification - LTC Modification

ed
at

147488 Pocess Driven Modification - PSV vents

or
rp
co

147489 Pocess Driven Modification - NH3 injection

In
ly
ew

147490 Pocess Driven Modification - CL2 dosing

N

Pocess Driven Modification - DCS basic

147491
engineering

147500 Chemicals & Catalysts 147501 Chemicals & Catalysts

147520 Reconstruction / Construction 147521 Reconstruction / Construction-Civil Works

147522 Reconstruction / Construction-Site Development

147523 Reconstruction / Construction-Buildings

Reconstruction / Construction-Mechanical /
147524
Machinery
 Page 6 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147525 Reconstruction / Construction-Electrical

147526 Reconstruction / Construction-Instrumentation

147527 Reconstruction / Construction-Telecommunicatio

Reconstruction / Construction-Painting and

147528
Insulation

147529 Reconstruction / Construction-Equipment

147530 Reconstruction / Construction-Piping

147531 Reconstruction / Construction-Miscalleneous

New charge account 147532 CNCEC/TCC Construction

Indirect Costs - CNCEC-Participation in

147600 Indirect Costs - CNCEC 147601
Dismantling
Indirect Costs - CNCEC-Equipment receipt and
147602
Storage

147603 Indirect Costs - CNCEC-Preparation of Laydown

147604 Indirect Costs - CNCEC-Overhead Management

147605 Indirect Costs - CNCEC-Mob / Demobilization

147630 Profit 147631 Profit

147640 Project Management-Overhead 147641 Project Management-Overhead

Others (Includes Mobilization,Temp. & Safety

147670 Others 147671
Facilities, all risk etc)

147700 Owner's Cost 147701 Owner's Cost-Spares Cost

Owner's Cost-Isometric Updation, Training and

147702
start up of EDC/VCM
Owner's Cost-Owner's Project Team for
147703
Dismantling in USA
Owner's Cost-Detail Inspection of Critical
147704
Equipment
Owner's Cost-Pre-shipment Inspection by Third
147705
Party
 Page 7 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147706 Owner's Cost-Taxes & Custom Duty

 Page 8 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147707 Owner's Cost-Port Handling and Other Charges

Owner's Cost-SWB-Project Manpower

147708 2101 Gross Salary

147708 2102 Wages

147708 2103 Overtime

147708 2104 LFA

147708 2105 Temporary Employee

147708 2106 Bonus

147708 2111 Shift Allowance

147708 2201 Funded Gratuity

147708 2202 Funded Pension

147708 2203 VPP

147708 2204 SIP

147708 2205 Dental Care

147708 2206 Medical Care

147708 2207 Medical Referrals

147708 2208 Clinic Supplies

147708 2209 Family Medical Care

147708 2210 PF Contribution

147708 2211 Other Employee Benefits

147708 2212 Group Health Insurance

 Page 9 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147708 2213 Group Life Insurance

147708 2214 Gross HOAP

147708 2215 Gross Unfunded Gratuity

147708 2216 Housing Appliance Bonus

147708 2307 Other Housing Facilities

147708 2401 Canteen Subsidy

147708 2402 Canteen M&R and Other Expnese

147708 2403 Club Subsidies, Staff Relocation

147708 2405 Transportation

147708 2407 Car Earnout

147708 2501 Travelling

147708 2502 Stipend

147708 2503 Training

147708 2504 Training Material

147708 2506 Seminars & Other Courses

147708 2601 Recruitment Expenses

147708 2602 Staff Relocation

147708 2603 Meeting, Conference & Entertainment

147708 2604 Prize Awards & Gifts

147708 2605 Social Security & Welfare

147708 2606 Others

 Page 10 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147708 2607

Owner's Cost-SWB-Project Manpower for Commissioning and start up

147709 2101 Gross Salary

147709 2102 Wages

147709 2103 Overtime

147709 2104 LFA

147709 2105 Temporary Employee

147709 2106 Bonus

147709 2111 Shift Allowance

147709 2201 Funded Gratuity

147709 2202 Funded Pension

147709 2203 VPP

147709 2204 SIP

147709 2205 Dental Care

147709 2206 Medical Care

147709 2207 Medical Referrals

147709 2208 Clinic Supplies

147709 2209 Family Medical Care

147709 2210 PF Contribution

147709 2211 Other Employee Benefits

147709 2212 Group Health Insurance

 Page 11 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147709 2213 Group Life Insurance

147709 2214 Gross HOAP

147709 2215 Gross Unfunded Gratuity

147709 2216 Housing Appliance Bonus

147709 2307 Other Housing Facilities

147709 2401 Canteen Subsidy

147709 2402 Canteen M&R and Other Expnese

147709 2403 Club Subsidies, Staff Relocation

147709 2405 Transportation

147709 2407 Car Earnout

147709 2501 Travelling

147709 2502 Stipend

147709 2503 Training

147709 2504 Training Material

147709 2506 Seminars & Other Courses

147709 2601 Recruitment Expenses

147709 2602 Staff Relocation

 Page 12 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147709 2603 Meeting, Conference & Entertainment

147709 2604 Prize Awards & Gifts

147709 2605 Social Security & Welfare

147709 2606 Others

147709 2607

Owner's Cost-Training, Start up and Commissioning Assistance

147710 0001 Training - Air ticket Foreign

147710 0002 Training - Air ticket Local

147710 0003 Training - Accomodation Foreign

147710 0004 Training - Accomodation Local

147710 0005 Training - Airport taxes/Taxi Fare Foreign

147710 0006 Training - Others

147710 0007 Training - Airport Taxes/Taxi Fare Local

147710 0008 Training - Training Course Foreign

147710 0009 Training - Training Course Local

Owner's Cost-Travel

147711 0001 Air ticket Foreign

147711 0002 Air ticket Local

147711 0003 Accomodation Foreign

147711 0004 Accomodation Local

147711 0005 Airport taxes/Taxi Fare Foreign/ Car Rentals

 Page 13 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147711 0006 Others

147711 0007 Airport Taxes/Taxi Fare Local

147711 0008 Per Diem / Dinners / Lunches etc

Owner's Cost-IT Costs (Network, Equipment & Software)

147712 0001 Non Capitalized IT Equipment

147712 0002 Internet charges

147712 0003 Compmuter Equipment

Owner's Cost-Misc. Office Expenses

147713 0001 Rent

147713 0002 Refurbishment

147713 0003 Office Maintenance

147713 0004 Office Utilities

147713 0005 Printing

147713 0006 Stationery & photostat

147713 0007 Books Periodicals

147713 0008 Repair & Maint - Equipments

147713 0009 Repair & Maint - Furniture

Deleted 147713 0010 Safety equipments

Deleted 147713 0011 Tools & implements

Deleted 147713 0012 Consumables

Maint & Repair - Compansion Assets -

Deleted 147713 0013
Equipments
 Page 14 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

Deleted 147713 0014 Maint & Repair - Compansion Assets -Furniture

147713 0015 Postage & Telegram

147713 0016 Fax Telex & Intercom

147713 0017 Direct Line Charges

147713 0018 Mobile Phone Charges

147713 0019 PABX Charges

147713 0020 Others

Deleted 147713 0021 Conveyance Charges

147713 0022 Fees & Subs - Annual Subscription

Deleted 147713 0023 Own Vehicle - Registration/Taxes

Deleted 147713 0024 Own Vehicle - Insurance

Deleted 147713 0025 Own Vehicle - Running Cost & Upkeep

Deleted 147713 0026 Own Vehicle - Others

Deleted 147713 0027 Hired Vehicle - Rental

Deleted 147713 0028 Business Meeting & Entertainment

Deleted 147713 0029 Club Membership

147713 0030 Guest house expenses

147713 0031 Laboratory expenses

147713 0032 Interior Decor for New Bldgs

Owner's Cost-Crane, Maintenance Vehicle,

147714
Works

147715 Owner's Cost-Fire Tender / Safety Equipment

 Page 15 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

147716 Owner's Cost-Misc. Office Supplies Plotter/Off

147717 Owner's Cost-Upfront Lenders Fee

Owner's Cost-Legal & Professional Fee

147718 0001 Accounting

147718 0002 Legal

147718 0003 Tax

147719 Owner's Cost-Inspection Agency Fee

147720 Owner's Cost-Misc. Fee for Legal and Insurance

Owner's Cost-Pool Cars for Project Team

147721 0001 Own Vehicle - Registration/Taxes

147721 0002 Own Vehicle - Insurance

147721 0003 Own Vehicle - Running Cost & Upkeep

147721 0004 Own Vehicle - Others

147721 0005

Owner's Cost-VCM Transfer Line from

147722
EDC/VCM to

147723 Owner's Cost-Security Expenses at SITE

147724 Owner's Cost-Utilities to be provided by EAPCL

147725 Owner's Cost-Startup and Commissioning Cost

147726 Interest and Finance Charges

147727 Bank Charges / LC / Comm Charges

 Page 16 of 16

EAPCL

NEW PROJECT CHART OF ACCOUNT (REVISED)

March 23, 2008

CHARGE SUB
PARENT DESCRIPTION
ACCOUNT ACCOUNT

Depreciation

147728 0001 Amortisation

147728 0002 Depreciation - Land

147728 0003 Depreciation - Building

147728 0004 Depreciation - Plant and Machinery

147728 0005 Depreciation - Pipelines

147728 0006 Depreciation - Furniture Fixture and Equipment

147728 0007 Depreciation - Vehicles