Assets

A  NON-CURRENT ASSETS

I  Intangible assets

1. Development expenditure

2. Intangible rights

3. Goodwill

4. Other capitalised longterm expenditure

5. Advance payments

II  Tangible assets

1. Land and waters

2. Buildings

3. Machinery and equipment

4. Other tangible assets

5. Advance payments and construction in progress

III  Investments

1. Holdings in group member companies

2. Receivables from group member companies

3. Participating interests

4. Receivables from participating interest companies

5. Other shares amd similar rights of ownership

6. Other receivables

B  CURRENT ASSETS

I  Stocks

1. Raw materials and consumables

2. Semifinished products

3. Finished products/goods

4. Other stocks

5. Advance payments

II  Debtors

1. Trade debtors

2. Amounts owed by group member companies

3. Amounts owed by participating interest companies

4. Loans receivable

5. Other debtors

6. Subscribed capital unpaid

7. Prepayments and accrued income

III  Investments

1. Holdings in group member companies

2. Other shares and similar rights of ownership

3. Other investments

IV  Cash in hand and at banks

Equity and liabilities

A  CAPITAL AND RESERVES

I  Subscribed capital

II  Share premium account

III  Revaluation reserve

IV  Fair value reserve

V  Other reserves

1. Legal reserve

2. Reserves provided for by the articles of association or comparable rules

3. Other reserves

VI  Retained earnings (loss)

VII  Profit (loss) of the financial year

B  APPROPRIATIONS

1. Cumulative accelerated depreciation

2. Untaxed reserves

C  PROVISIONS

1. Provisions for pensions

2. Provisions for taxation

3. Other provisions

D  CREDITORS

1. Bonds

2. Convertible bonds

3. Loans from credit institutions

4. Pension loans

5. Advances received

6. Trade creditors

7. Bills of exchange payable

8. Amounts owed to group member companies

9. Amounts owed to participating interest companies

10. Other creditors

11. Accruals and deferred income