PROFIT&LOSS

SA10 GROSS SALES

SA90 Conditions and discounts
SA30 Invoiced discounts
SA60 Off-invoice discounts
SA99 Off contract
NP99 Price Promo
SA15 Free Goods
NP50 Discount Coupons
NP90 Price Off Total
TN99 NET SALES

CS99 COST OF SALES

CS89 Cost of Sales ante Production Margin
IC90 Actual Production Costs
+ IC60 Standard Cost
+ IC25 Std Production Cost
+ IC00 Raw Materials
+ IC02 VRAC
+ IC05 Packaging
+ IC06 Surprise
+ IC97 Gadget
+ IC15 Labour, Depreciation, Maintenance
+ FM05 Std Cost of finished Products
+ SM05 Std Cost of finished of semi-finished products
- SS05 Std Cost of Sundry Sales ( = no relative al core business -> e.g.
vendita di scarti, energia)
- IC50 Customs rebates std
- IC39 Production Variances
+ IC40I Inactivity Intercompany
CC90 Actual Finished Product Costs
+ CC00 Std cost finished Products (TRANSFER PRICE)
- CC09 Fin. Products Variances
+ CS05 Primary Freight
- CC08 Pallet
+ CC10 Ancillary Commercial Charges
+ CC20 Provisions return of goods ( Cost of Sales)
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CS10 Secondary Freight

CS24 Returns, Destructions, Repack
+ CS20 Returns
+ CS21T Destructions Total
+ CS22 Repackaging & Others
CS40T Provisions Return of Goods (Cost)
CS60 Other Costs
+ CS00 Custom duties
+ CS15 Green point
+ CS31 Other costs
CS9P Cost of Sales P/F
GM_RT Gross Margin Reconciliation (CDV) Total
+ GM_RT Gross Margin Reconciliation (CdV)
+ GM_R_LRD Gross Margin Reconciliation SPRO vs. LRD (CdV)
+ GM_RC Gross Margin Reconciliation (CdV) - Exchange Rates
CS90 Production Margin
CS99A Cost of sales allocated
OP99 OPERATION FIXED COSTS
+ RM99 Raw materials
+ PK99 Packaging
+ TD99 Technical Device & Investment
+ EN99 Energy
+ SU99 Surprise
+ PL99 Plant

SC99 SUPPLY CHAIN FIXED COST

+
+
+
+
+

RF38
C303
RF39
RF32
RF26

Central Supply Chain Network Planning_Reclas.

Sci Logistic Management
Customer Support Sci_Reclas.
Supply Chain Integrated Transport Management
S.C.I Warehouses & Repackaging

GM99T GROSS MARGIN

- AD90 ADVERTISING
+ AD40 Media Costs
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+ AD70 Production and Advertising Creation

+ AD60 Pubbliregia
- PR99 PROMOTION
+ PR11 Prize draw competitions
+ PR00 In-store activity and materials
+ PR15 Other promotions
- OP90 OTHER MARKETING COSTS
+ MR20 Research
+ MR40 Other marketing Department Costs
+ MR50 Packaging and Surprise Costs
MC99 MARKETING CONTRIBUTION

SE99 SELLING EXPENSES

+ BR00P BROKERS/SALES COMMISSIONS
+ BR00 Brokers/Sales Commissions
+ RN33 SALES RECLAS
+ RN41 Sales and Staff Management Reclas
+ C308 Key account
+ C310 Sales Force
+ C311 Trade Marketing
GA99 GENERAL ADMINISTRATIVE EXPENSES
+ GA99N GENERAL ADMINISTRATIVE EXPENSES by Nature
+ FNPT PRODUCTION OVERHEADS totale
+ FNPD Production Overheads
+ RP40 Group Product Management
+ RP41 Raw Material unit
+ RP42 Trade Marketing
+ RP43 Technical Development and Investments
+ RP43 Technical Development and Investments
+ RP44 Energy
+ RP45 Plants
+ RP47 Quality unit (DQG)
+ RP48 Experimentation and Industrialization
+ RP49 Surprises
+ RP50 Other industrial
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+ FNPO Production Overheads

+ RN40 Operation direction & Staff Reclass
+ RF27 Other Industrial/DTC
+ RF29 Operation Special Projects
+ FNCO COMMERCIAL OVERHEADS
+ RF31 Business Direction & Staff
+ RN34 Marketing Reclass
+ FNSC INTEGRATED SUPPLY CHAIN
+ FNGS MANAGEMENT SERVICES OVERHEADS
+ RN00 Overheads CFO Reclass
+ RN11 ADMINISTRATION
+ RF17 Administration Direction & Staff
+ F10N Administration MS, OPS, BU Reclass
+ C105 Financial Statememnts
+ RF12 FINANCE
+ C107 Finance Management
+ C108 Treasury Management
+ C129 Financial Risk Management
+ FNCO PLAN, BUDGET, CONTROL. & REPORTING
+ C104 Controlling and Reporting
+ C126 Budgeting & Planning
+ C150 PBC
+ F181 Business Planner
+ RF19 FAS
+ C130 Fiscal DPT & Insurance
+ FNCO INTERNAL AUDIT DPT, TAX, & CUSTOM DUT.
+ C135 Int. Audit, TAX & Custom Dut.
+ C148 Financial Governance & Compliance
+ RF13 LEGAL & GENERAL AFFAIRS
+ C111 GENERAL AFFAIRS
+ RF30 LEGAL
OT99 OTHER OPERATING COSTS
OR99 RECURRING OPERATING RESULT
INTERNAL

This document is the property of the Ferrero Group and its content may not be communicated to external third parties
without written consent of the Information Owner.

INTERNAL

This document is the property of the Ferrero Group and its content may not be communicated to external third parties
without written consent of the Information Owner.