Table: Displayed Fields: Client Language 100 100 100 100 100 100 100 100 100 100

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

SKAT 7 of 7 Chart of Accts BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS G/L Account 100000 100010 101000 101010 101500 101510 102000 102010 102020 102500 102510 102520 103000 103500 110000 110010 110020 110520 111000 111500 112000 112010 112020 112030 112500 112510 112520 112530 113000 113500 114000 114100 114500 120000 120010 121000 121010 124000 124010 130000 130001 130002 130010 130011 130100 130101 130110 130111 130900 131000 132000 132001 132010 132011 133000 133001 133010 133011 140000 140010 140020 140030 140040 140050 140055 140059 140060 140070 140075 140080 140090 140100 140110 140120 140130 140200 140210 140500 Fixed Columns: Short Text Called Up Cap. N. P. Uncalled Share Capit Capital. Form. Expen Cap. expansion costs Accum. Deprec. CFE. Accumulated Dep. BEC Concessions Patents a. s. rights Licenses Accum. Depr - Cons. Acc. Deprecia - PaR Accum. Dep - Licence Goodwill Amort.-goodwill Real estate Leasehold Land Buildings ADP-buildings Plant and Machinery ADP-Plant &machinery Office Equipment Furniture & Fittings IT Equipment Capitalised Software Accum. Deprecia - OE Accum. Deprecia -F&F Accum. Deprecia -ITE Accum. Deprecia- CS Motor Vehicles AcD motor vehicles Capital Works in Pro Job Costing Capitisa Depreciation - Capit Shares in Group Comp Shares in Related Co Loans to Group Compa Loans to Related Com Trade Investments Other Investments Raw Material 1 Raw mat 1 - ManAdj Raw mat. Consu Raw Material 2 Raw mat 2 - ManAdj Operating supplies Op.supplies -ManAdj Packaging Materials Pack./empt - Man Adj Initial Stock Balanc Work in Progress Finished Product Finished - Man Adj Semi-finished prod. Semifin. - Man Adjs Spare parts Spare parts - Man Ad Trading goods Trad.goods - Man Adj Trade Debtors -dom. Trade Debtors -domc Trade Debtors -dom. Trade Debtors. Trade Debtors . Trade Debtors- Adj. Trade Debtors -aff. Trade Deb. -aff. adj Provisions For Doubt Trade Creditors - De Unbilled Receivables Trade Debtors - Adj. Credit Card Receivab MasterCard Settlemen Visa Settlement American Express Set Switch Card Settleme Unallocated Cashivab Unallocated Credit C Trade Debtors -domes

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS

140510 140520 142100 143000 143015 143020 143030 143040 143050 144000 144010 144011 144012 144013 144014 144015 144020 144030 144040 144050 144055 144060 144070 144080 144090 144095 150000 152000 152010 160000 160001 160011 161010 161011 161012 161013 161014 161015 161016 161019 161020 161021 161022 161023 161024 161025 161026 161090 161900 170000 191110 201000 201010 201020 202000 202010 202020 202030 202040 202050 202060 203000 203010 203020 203030 203040 203050 203055 203060 203080 203090 207000 207010 207020 207025 207030 207035 207040 207050 207060 207070 207080 207090

Trade Debtorseceivab Trade Deb aff. >1Yab Accrual and Deferral Loans to staff Loans to Others 1 Other Debtors VAT Receivable -Inpu VAT on Imports Asset Sale Revenue C Prepaid Loan Arrange Down payments Down pay. request Ve Down pay. request Ce Down pay. request CC Trade Receivable -CC Down pay. requ new Deferred income Prepayments Advances on Salaries Advances on Travel E Trip costs, cash adv Downpayments Made Downpayments Made -e Advance Payments -Ad Capitalized DPsrange Clrg capitalized DPs Cross-Company Settle Trade Investments Other Investments Petty cash Petty cash (CJ)ts HSBC BANK MAIN CP HSBC BANK MAIN A/C-1 HSBC BANK CP HSBC BANK DBT HSBC BANK FBT HSBC BANK BC HSBC BANK OT HSBC BANK MAIN CR Bank 1 clrg f.curr.A HSBC BANK A/C-2 HSBC BANK A/C-2 -cp HSBC BANK A/C-2 -df HSBC BANK A/C-2 -fb HSBC BANK A/C-2 -bc HSBC BANK A/C-2 -op HSBC BANK A/C-2 -cr CITY BANK MAIN A/C Trade Investments Tax Relevant Prelimi Plants abroad -techn Cred.inst.loans <1yr Unsecured Bank Loans Other Loans due <1 y VAT Suspense - Advan Advance Customer Pay Advance Customer Pay Advance Customer >5 Advance Customer Pay Downpayments Receiv. Downpayments Receive Trade Creditors dom. Trade Creditorsts Trade Creditorsts Trade Creditors fgn AP-foreign one-time Trade Creditors- Adj Trade Creditors aff. Trade Debtors - cb Employee Vendorts Cust.with cred.bal. VAT Payable -oTts VAT Payable/Receivab National Insur. Pay. Tax Credits Reclaima PAYE Tax Payable Student Loans Payabl Other creditors due Corporation Tax due Salaries/wages pyble Employees' Saving SP Union Dues Payablee Other Employee Deduc

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS

207100 207110 208000 208010 208020 208030 208031 208040 208050 208060 208065 208070 208100 208200 208201 208250 208260 208270 208280 208290 208300 208400 208500 208510 208520 208530 208540 208550 208560 208600 208700 208800 208900 208910 208950 221000 221010 221020 221030 221040 223000 223010 223020 223030 224000 224010 224020 224030 224040 224050 227000 227010 227020 240000 241000 241010 241020 241030 241100 241110 241120 241130 241500 242000 250000 270000 299000 299900 299998 299999 300000 300001 300100 300300 300500 300700 300900 301100 301300 301500 301600 310000 311000

Other Employment Rel Court Orders Payable General Doubtful Deb Interest Payable Other Provisions Goods Receipt/Invoic Goods Receipt/Invoic Goods Received Notic Goods Invoiced Not Freight Clearing Acc Customs clearing MMc Documents Clearingic Accrued Travel Expen CENVAT Clearing A/c CENVAT Clearing A/c CVD clearing account Customs clearing a/c AED clearing account Ecess clring account SHECess Clring A/C CENVAT Payable A/c Excise Pay BED A/C Excise Pay Ecess A/c TDS Edu cess A/c TDS HighEdu cess A/c TDS Surcharge A/c TDS A/c TDS Edu cess SurA/c TDS HEdu cess surA/c Excise Pay'le SHCes Customs provision MM CENVAT reversal A/C CENVAT Suspense CENVAT Suspense Input service tax Secured Bank Loans d Unsecured Bank Loans Unsecured Bank Loans Unsecured Bank Loans Other loans due >1 y Trade Creditors -dom Trade Creditors -dom Trade Creditors -for Trade Creditors -for For.with/tax provis. Self-withholding tax Withholding tax Withh.tax offset acc Withh.tax offset acc Withhldg tax sett. Other Creditors Other Creditors due Other Creditors due Pension Fund Provisi Corporation Tax due Corporation Tax due Advance Corpor. Tax Provision for Deferr Freight provision MM Customs provision-MM Deliv.costs prov.MMM Bonus provisions -MM Deposite Reserve SD Other Provisions Forex Adjustment acc Deferred Svc Revenue Initial Balance Load Initial Balance Load Cl.acct. CC 1ce Load Cl.acct. CC 2ce Load Ordinary Share Capit Raw mat. Cons CENVAT Input BED A/c CENVAT Input ECS A/c CENVAT Input SHCess CENVAT Input CVD A/c CENVAT Ecess CVD A/c CENVAT SHEces CVD Ac CENVAT ADC A/c @ 4% CENVAT InpAED A/C CENVAT Input SED Share Premium Acc.d CENVAT On Hold A/c

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS

311100 311300 311500 311700 311800 311900 312000 312200 312300 312400 312500 312600 313000 313100 320000 330000 331000 332000 333000 340000 379998 400000 400500 401400 410000 414041 415000 420000 420050 450000 450005 450010 450020 450030 450035 450040 490000 490010 490100 491010 491020 491035 500000 500001 500005 500006 500010 500020 500025 500026 500027 500030 500035 500040 500045 500046 500050 500060 500080 500085 500090 500100 500105 500106 500110 500130 500135 500136 500140 500145 500150 500160 500180 500190 500200 500210 500220 500230 500240 500250 500260 500300 500310

PLA BED A/c PLA Ecess A/c PLA SHCess A/c PLA AED A/C PLA SED A/C PLA ECess A/C PLA On Hold A/C CENVAT CapBED A/C CENVAT CapECS A/C CENVAT CapAED A/C CENVAT CapSECS A/C CENVAT CapSED A/C ECS on Input Tax A/C SECS Input Tax A/C Asset Revaluation Re Capital Redemption R Provision For Own Sh Reserves Required by Other Reserves Retained Earnings Purchase account Sales Revenue -Domes Sales rev.(w/oCElm)s Sale-Dom-ED Recd Sales Revenue -IC Service Revenue Sales Rev. aff. Com Miscellaneous Revenu Freight Revenue Customer Discounts A Customer Disc. f EPA Unjustified Customer Sales Rebates Sales Bonuses Sales Deductions -ma Other Sales Deductio Revenue Service Revenue f.hours(SP)s Sal.Deduct.(SP) Cus.Sal.Deduct.(ind) Pr.diff.rev.own mat. Rev.pr.dif.lower.lev Raw Materials - cons Raw Materials - Was Raw Materials - Cost Raw Materials - Cost Raw Materials - scra Finished Goods - con Finished Goods - Cos Finished Goods - Cos Finished Goods - Cos Finished Goods - scr Inv.chg.sale own prd Packing Materials Packing Materials Packing Materials Packing Materials Inv.chg.sale ext.prd Spare Parts - consum Spare Parts - Cost o Spare Parts - Scrapp Trading goods - Cons Trading goods - cogs Trad.goods-cogs w/o Trad.goods - scrap Manufactured Materia Manufactured Materia Manufactured Materia Manufacturing Materi Merchandise Costs SubContract Stock Vendor Consignment P Work in Progress Production Variance Raw Material 1 - PPV Raw Material 2 - PPV Operating Suppl. PPV Operat. Suppl. 2 PPV Pack. / Empties PPV Spare Parts - PPV Trading Goods - PPV Stock Revaluation Ga Stock Revaluation Lo

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS

500320 500325 500330 500335 500340 500400 500410 500500 500510 500520 500525 500530 500535 500540 500545 500550 500555 500560 500600 500610 500900 500910 505000 510000 510001 510002 510003 510010 510015 510020 510030 510040 510050 510060 510070 510080 510090 510100 510110 510120 510130 510140 510150 510160 510170 510180 510190 520000 520010 523000 530000 540000 550000 600000 600010 600020 605000 605010 605020 605030 610000 610010 610020 610030 615000 615010 615020 615030 620000 620010 620015 620020 620030 620040 625000 625005 625010 625020 625025 625030 625040 625045 625050

Loss-freight diff. Gain-freight diffs Semi-finished PV Gain.own prd.pr.diff Finished Prod. PV Stock Transfer Gains Stock Transfer Losse Stock Difference Gai Stock Difference Los Misc Stock Costs Gain/loss -IR diffs Loss-ext.mat.valuatn Gain valn.ext.mat. Loss-own mat.valuatn Gain-own mat.valuatn Consign.invent.diff. Gain fr. rebate diff Gain fr. rebate diff Finished Goods Inven Production Order Set Fee third.hours-SP Third party mat.-SP External Procurement Salaries & Wages - b Maintenece1 Maintenece2 Maintenece3 Salaries & Wages - o Redundancy Payments Casual Wages Directors' Salaries Directors' Remunerat Recruitment Expenses Education & Training SSP Reclaimed SMP Reclaimed Sickness and Materni Holiday Pay Employee Bonuses Employers National Pension Scheme Contr Employers Liability Private Healthcare E Other Personnel Expe Employee Expenses & Employee Insurance C Employee Insurance C Training Purchased Services production cost pric Stationary Computer hardware Computer software Inbound Freight & Ca Outbound Freight & C Shipping costs Building Maintenance Machinery & Equipmen Repairs & Renewals Other Maintenance Co Electricity Water Gas Telephone Premises Insurance Vehicle Insurance General Insurance Machinery Insurance Property Rent Property Rates Inbound Freight & Ca Cleaning & Laundry Heating & Air Condit Gardening Fares Fares - Staff T&E Accommodation - dome Accommodation - int. TAccomation - Staff Subsistence - domest Subsistence - intern Subsistence - Staff Entertainment - dome

100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100

E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS BPUS

625060 625065 625100 630000 630010 630020 630030 630040 635000 635010 635020 635030 635040 635050 640000 640010 640020 640030 645000 645010 645020 645030 645040 645050 645060 645070 645080 645090 645100 645110 645120 645130 650000 650010 650020 650030 650040 650050 650060 655000 655010 655015 655020 655030 655040 655050 660000 660010 660015 689000 700000 700010 700020 700030 700040 700050 720000 730000 740000 740010 740020 740060 760000 800000 800010 800020 900000 900010 900020 900030 900040 905000 910000 910010 992210 999999 30000001 33000100 70001010 70001011 70001012 70001040

Entertainment - inte Entertainment - Staf Travel Costs - Other Vehicle Hire Vehicle Repairs & Se Vehicle Licences Vehicle Fuel & Oil Vehicle Miscellaneou Legal Fees Audit Fees Accountancy Fees Consultancy Fees Project Expenses Other Professional F Postage Printing Office Stationery EDP Supplies Buildings Depreciati Plant and Machinery Depreciation - Vehic Buildings Depreciati Furniture & Fittings IT Equipment Depreci Capitalised Software Goodwill Amortisatio CWIP Depreciation Ex Concessions Deprecia Patents and Royaltie Licences Depreciatio Capitalised Formatio Capitalised Business Bank Interest Paid Bank Charges Paid Credit Charges Bad Debt Expense Realised Foreign Exc Unrealised Foreign E Expense for allowed Equipment Hire Advertising Costs Inbound Freight & Ca Subscriptions Donations Miscellaneous Expens Non-deductible VAT Salaries & Wages - b Salaries & Wages - o Redundancy Payments CO transfer postings Other Operating Inco Discount Received Realised Foreign Exc Unrealised Foreign E Rental Income Outbound Freight Inc Dividend Income Investment Income Interest Income Loan Income Discount Fee Income Gain from allow diff Interest expense Corporation Tax Expe Overseas Tax Expense Deferred Tax Expense Extraordinary Gain f Other Extraord. Inc. Extr. reven. Post Ca Gain-asset write up Clrg-est. deprec.xpe Asset Clearing Extraordinary Loss f Other Extraordinarye Settlement of AUC long term borrowing Cash VAT/CST Payable Excise Duty Rec BED Excise Duty Rec CESS Ex.Duty Rec H.Ed.Ces Excise Duty Rec BED

List Width 1023 Long Text Called Up Capital Not Paid Uncalled Share Capital Capitalised Formation Expenses Capitalised Business Expansion Costs Accumulated Deprec. - Capitalised Formation Exp. Accumulated Deprec. - Business Expansion Costs. Concessions Patents and similar rights Licenses Accumulated Depreciation - Concessions Accumulated Depreciation - Patents and Royalties Accumulated Depreciation - Licences Goodwill Amortization - Goodwill Real estate and similar rights Leasehold Land Buildings Accumulated depreciation-buildings Plant and Machinery Accumulated Depreciation - Plant and Machinery Office Equipment Furniture & Fittings IT Equipment Capitalised Software Accumulated Depreciation - Office Equipment Accumulated Depreciation - Furniture & Fittings Accumulated Depreciation - IT Equipmentment Accumulated Depreciation - Capitalised Software Motor Vehicles Accumulated Depreciation - Motor Vehicles Capital Works in Progress Job Costing Capitisation Depreciation - Capital Works in Progress Shares in Group Companies Shares in Related Companies Loans to Group Companies Loans to Related Companies Trade Investments Other Investments Raw Materials 1 Raw materials 1 - Manual Adjustment Raw material Con. Raw Materials 2 Raw materials 2 - Manual Adjustment Operating supplies Operating supplies - Manual Adjustment Packaging Materials Packaging and empties - Manual Adjustment Initial Stock Balances Load Work in Progress Finished Product Finished products - Manual Adjustment Semi-finished product Semifinished product - Manual Adjustment Spare parts Spare parts - Manual Adjustment Trading goods Trading goods - Manual Adjustment Trade Debtors -domestic Trade Debtors -domestic one-off customers Trade Debtors -domestic adj. a/c Trade Debtors -foreign Trade Debtors -foreign one-off customers Trade Debtors- Adj. Unrealised FX Difference Trade Debtors -affiliated Trade Debtors -affiliated adj. a/c Provisions For Doubtful Debts Trade Creditors - Debit Balances Unbilled Receivables Trade Debtors - Adj. Unrealised Currency Diff. Credit Card Receivable. MasterCard Settlement. Visa Settlement. American Express Settl. Switch Card Settlement. Unallocated Cash -from customers Unallocated Credit Car. Trade Debtors -domestic due >1 year Long text CALLED UP CAPITAL NOT PAI UNCALLED SHARE CAPITAL CAPITALISED FORMATION EXP CAPITALISED BUSINESS EXPA ACCUMULATED DEPREC. - CAP ACCUMULATED DEPREC. - BUS CONCESSIONS PATENTS AND SIMILAR RIGHT LICENSES ACCUMULATED DEPRECIATION ACCUMULATED DEPRECIATION ACCUMULATED DEPRECIATION GOODWILL AMORTIZATION - GOODWILL REAL ESTATE AND SIMILAR R LEASEHOLD LAND BUILDINGS ACCUMULATED DEPRECIATIONPLANT AND MACHINERY ACCUMULATED DEPRECIATION OFFICE EQUIPMENT FURNITURE & FITTINGS IT EQUIPMENT CAPITALISED SOFTWARE ACCUMULATED DEPRECIATION ACCUMULATED DEPRECIATION ACCUMULATED DEPRECIATION ACCUMULATED DEPRECIATION MOTOR VEHICLES ACCUMULATED DEPRECIATION CAPITAL WORKS IN PROGRESS JOB COSTING CAPITISATION DEPRECIATION - CAPITAL WO SHARES IN GROUP COMPANIES SHARES IN RELATED COMPANI LOANS TO GROUP COMPANIES LOANS TO RELATED COMPANIE TRADE INVESTMENTS OTHER INVESTMENTS RAW MATERIALS 1 RAW MATERIALS 1 - MANUAL RAW MATERIAL CON. RAW MATERIALS 2 RAW MATERIALS 2 - MANUAL OPERATING SUPPLIES OPERATING SUPPLIES - MANU PACKAGING MATERIALS PACKAGING AND EMPTIES - M INITIAL STOCK BALANCES LO WORK IN PROGRESS FINISHED PRODUCT FINISHED PRODUCTS - MANUA SEMI-FINISHED PRODUCT SEMIFINISHED PRODUCT - MA SPARE PARTS SPARE PARTS - MANUAL ADJU TRADING GOODS TRADING GOODS - MANUAL AD TRADE DEBTORS -DOMESTIC TRADE DEBTORS -DOMESTIC O TRADE DEBTORS -DOMESTIC A TRADE DEBTORS -FOREIGN TRADE DEBTORS -FOREIGN ON TRADE DEBTORS- ADJ. UNREA TRADE DEBTORS -AFFILIATED TRADE DEBTORS -AFFILIATED PROVISIONS FOR DOUBTFUL D TRADE CREDITORS - DEBIT B UNBILLED RECEIVABLES TRADE DEBTORS - ADJ. UNRE CREDIT CARD RECEIVABLE. MASTERCARD SETTLEMENT. VISA SETTLEMENT. AMERICAN EXPRESS SETTL. SWITCH CARD SETTLEMENT. UNALLOCATED CASH -FROM CU UNALLOCATED CREDIT CAR. TRADE DEBTORS -DOMESTIC D

Trade Debtors -foreign due >1 year Trade Debtors -affiliated due >1 year Accrual and Deferred Income Loans to staff Loans to Others 1 Other Debtors VAT Receivable -Input Tax VAT on Imports Asset Sale Revenue Clearing Prepaid Loan Arrangement Fees Down payments Down payment requests -vendors Down payment requests -Customers Down payment requests -Credit cards Trade Receivables -Credit cards Down payment requests -Customers : new Deferred income Prepayments Advances on Salaries and Wages Advances on Travel Expenses Trip costs, cash advance Fees Downpayments Made Downpayments Made - Tax Clearing Advance Payments -Adj. a/c Capitalized down payments on assets Clearing capitalized down payments on assets Cross-Company Settlement A/C Trade Investments Other Investments Petty cash Petty cash (Auto Only for Cash Journal) HSBC BANK -cheques payable HSBC BANK MAIN A/C-1 HSBC BANK -cheques payable HSBC BANK -domestic bank transfers HSBC BANK foreign bank transfers HSBC BANK -bank clearing HSBC BANK other postings HSBC BANK -cheques received TR-TM Bank 1 foreign currency A clearing HSBC BANK A/C-2 HSBC BANK A/C-2 -cheques payable HSBC BANK A/C-2 - -domestic bank transfers HSBC BANK A/C-2 -foreign bank transfers HSBC BANK A/C-2 - bank clearing HSBC BANK A/C-2 -other postings HSBC BANK A/C-2 -cheques received CITY BANK MAIN A/C Trade Investments Tax Relevant Preliminary Postings Plants abroad -technical interim account Loans from credit institutions, remaining life <1y Unsecured Bank Loans due <1 year Other Loans due <1 year VAT Suspense - Advance Customer Payments Advance Customer Payments due within 1-5 years Advance Customer Payments due within 1-5 years Advance Customer Payments due > 5 years Advance Customer Payments -adj. a/c Downpayments Received Downpayments Received - Tax Clearing Trade Creditors -domestic Trade Creditors -domestic one-off suppliers Trade Creditors -domestic adj. a/c Trade Creditors -foreign Accounts payable-foreign, one-time accounts Trade Creditors- Adj. Unrealised FX Difference Trade Creditors -affiliated Trade Debtors - credit balances Employee vendor Control Account Customers with a credit balance VAT Payable -output Tax VAT Payable/Receivable to/from HMC&E National Insurance Payable Tax Credits Reclaimable from Government PAYE Tax Payable Student Loans Payable Other creditors due <1 year Corporation Tax due <1 year Salaries and wages payabler Employees' Saving Schemes Payments Union Dues Payable Other Employee Deductions

TRADE DEBTORS -FOREIGN DU TRADE DEBTORS -AFFILIATED ACCRUAL AND DEFERRED INCO LOANS TO STAFF LOANS TO OTHERS 1 OTHER DEBTORS VAT RECEIVABLE -INPUT TAX VAT ON IMPORTS ASSET SALE REVENUE CLEARI PREPAID LOAN ARRANGEMENT DOWN PAYMENTS DOWN PAYMENT REQUESTS -VE DOWN PAYMENT REQUESTS -CU DOWN PAYMENT REQUESTS -CR TRADE RECEIVABLES -CREDIT DOWN PAYMENT REQUESTS -CU DEFERRED INCOME PREPAYMENTS ADVANCES ON SALARIES AND ADVANCES ON TRAVEL EXPENS TRIP COSTS, CASH ADVANCE DOWNPAYMENTS MADE DOWNPAYMENTS MADE - TAX C ADVANCE PAYMENTS -ADJ. A/ CAPITALIZED DOWN PAYMENTS CLEARING CAPITALIZED DOWN CROSS-COMPANY SETTLEMENT TRADE INVESTMENTS OTHER INVESTMENTS PETTY CASH PETTY CASH (AUTO ONLY FOR HSBC BANK -CHEQUES PAYAB HSBC BANK MAIN A/C-1 HSBC BANK -CHEQUES PAYAB HSBC BANK -DOMESTIC BANK HSBC BANK FOREIGN BANK T HSBC BANK -BANK CLEARING HSBC BANK OTHER POSTINGS HSBC BANK -CHEQUES RECEI TR-TM BANK 1 FOREIGN CURR HSBC BANK A/C-2 HSBC BANK A/C-2 -CHEQUES HSBC BANK A/C-2 - -DOMEST HSBC BANK A/C-2 -FOREIGN HSBC BANK A/C-2 - BANK CL HSBC BANK A/C-2 -OTHER P HSBC BANK A/C-2 -CHEQUES CITY BANK MAIN A/C TRADE INVESTMENTS TAX RELEVANT PRELIMINARY PLANTS ABROAD -TECHNICAL LOANS FROM CREDIT INSTITU UNSECURED BANK LOANS DUE OTHER LOANS DUE <1 YEAR VAT SUSPENSE - ADVANCE CU ADVANCE CUSTOMER PAYMENTS ADVANCE CUSTOMER PAYMENTS ADVANCE CUSTOMER PAYMENTS ADVANCE CUSTOMER PAYMENTS DOWNPAYMENTS RECEIVED DOWNPAYMENTS RECEIVED - T TRADE CREDITORS -DOMESTIC TRADE CREDITORS -DOMESTIC TRADE CREDITORS -DOMESTIC TRADE CREDITORS -FOREIGN ACCOUNTS PAYABLE-FOREIGN, TRADE CREDITORS- ADJ. UNR TRADE CREDITORS -AFFILIAT TRADE DEBTORS - CREDIT BA EMPLOYEE VENDOR CONTROL A CUSTOMERS WITH A CREDIT B VAT PAYABLE -OUTPUT TAX VAT PAYABLE/RECEIVABLE TO NATIONAL INSURANCE PAYABL TAX CREDITS RECLAIMABLE F PAYE TAX PAYABLE STUDENT LOANS PAYABLE OTHER CREDITORS DUE <1 YE CORPORATION TAX DUE <1 YE SALARIES AND WAGES PAYABL EMPLOYEES' SAVING SCHEMES UNION DUES PAYABLE OTHER EMPLOYEE DEDUCTIONS

Other Employment Related Liabilities Court Orders Payable General Doubtful Debt Provision Interest Payable Other Provisions Goods Receipt/Invoice Receipt -GR/IR Clearing Goods Receipt/Invoice Receipt -GR/IR Adjustments Goods Received Not Invoiced -GRNI Clearinging Goods Invoiced Not Received -GINR Clearin Freight Clearing Account Customs clearing -MM Documents Clearing Account Accrued Travel Expense - Company Paid CENVAT Clearing A/c CENVAT Clearing A/c CVD clearing account Customs clearing account AED clearing account Ecess clearing account SHECess clearing account CENVAT Payable A/c Excise Payable BED A/C Excise Payable Ecess A/c TDS Educational cess A/c TDS higher Educational cess A/c TDS Surcharge A/c TDS A/c TDS Educational cess surcharge A/c TDS higher Educational cess surchage A/c Excise Payable SHCess A/c Customs provision (MM) CENVAT reversal A/C CENVAT Suspense A/c CENVAT Suspense A/c Input service tax Secured Bank Loans due within 1-5 years Unsecured Bank Loans due <1 year Unsecured Bank Loans due within 1-5 years Unsecured Bank Loans due > 5 years Other loans due >1 year Trade Creditors -domestic due within 1-5 years Trade Creditors -domestic due > 5 years Trade Creditors -foreign due within 1-5 years Trade Creditors -foreign due > 5 years Foreign withholding tax provision Treasury withholding tax Withholding tax accounts payable Withholding tax offset account Withholding tax offset account (grossing up) Withholding tax settlement Other Creditors Other Creditors due within 1-5 years Other Creditors due > 5 years Pension Fund Provision Corporation Tax due within 1-5 years Corporation Tax due > 5 years Advance Corporation Tax Provision for Deferred Taxation Freight provision -MM Customs provision -MM Delivery costs provision -MM Bonus provisions -MM Deposite Reserve SD -Consumer Products Other Provisions Forex Valuation adjustment account Deferred Service Revenue Initial Balance Load Initial Balance Load Clearing account for company code 1 Clearing account for company code 2 Ordinary Share Capital Raw material Con. CENVAT Input BED A/c CENVAT Input ECS A/c CENVAT Input SHCess A/c CENVAT Input CVD A/c CENVAT Input Ecess on CVD A/c CENVAT Input SHEcess on CVD A/c CENVAT Input ADC A/c (@ 4%) CENVAT Input AED A/C CENVAT Input SED A/C IShare Premium Account CENVAT On Hold A/c

OTHER EMPLOYMENT RELATED COURT ORDERS PAYABLE GENERAL DOUBTFUL DEBT PRO INTEREST PAYABLE OTHER PROVISIONS GOODS RECEIPT/INVOICE REC GOODS RECEIPT/INVOICE REC GOODS RECEIVED NOT INVOIC GOODS INVOICED NOT RECEI FREIGHT CLEARING ACCOUNT CUSTOMS CLEARING -MM DOCUMENTS CLEARING ACCOUN ACCRUED TRAVEL EXPENSE CENVAT CLEARING A/C CENVAT CLEARING A/C CVD CLEARING ACCOUNT CUSTOMS CLEARING ACCOUNT AED CLEARING ACCOUNT ECESS CLEARING ACCOUNT SHECESS CLEARING ACCOUNT CENVAT PAYABLE A/C EXCISE PAYABLE BED A/C EXCISE PAYABLE ECESS A/C TDS EDUCATIONAL CESS A/C TDS HIGHER EDUCATIONAL CE TDS SURCHARGE A/C TDS A/C TDS EDUCATIONAL CESS SURC TDS HIGHER EDUCATIONAL CE EXCISE PAYABLE SHCESS A/ CUSTOMS PROVISION (MM) CENVAT REVERSAL A/C CENVAT SUSPENSE A/C CENVAT SUSPENSE A/C INPUT SERVICE TAX SECURED BANK LOANS DUE WI UNSECURED BANK LOANS DUE UNSECURED BANK LOANS DUE UNSECURED BANK LOANS DUE OTHER LOANS DUE >1 YEAR TRADE CREDITORS -DOMESTIC TRADE CREDITORS -DOMESTIC TRADE CREDITORS -FOREIGN TRADE CREDITORS -FOREIGN FOREIGN WITHHOLDING TAX P TREASURY WITHHOLDING TAX WITHHOLDING TAX ACCOUNTS WITHHOLDING TAX OFFSET AC WITHHOLDING TAX OFFSET AC WITHHOLDING TAX SETTLEMEN OTHER CREDITORS OTHER CREDITORS DUE WITHI OTHER CREDITORS DUE > 5 Y PENSION FUND PROVISION CORPORATION TAX DUE WITHI CORPORATION TAX DUE > 5 Y ADVANCE CORPORATION TAX PROVISION FOR DEFERRED TA FREIGHT PROVISION -MM CUSTOMS PROVISION -MM DELIVERY COSTS PROVISION BONUS PROVISIONS -MM DEPOSITE RESERVE SD -CONS OTHER PROVISIONS FOREX VALUATION ADJUSTMEN DEFERRED SERVICE REVENUE INITIAL BALANCE LOAD INITIAL BALANCE LOAD CLEARING ACCOUNT FOR COMP CLEARING ACCOUNT FOR COMP ORDINARY SHARE CAPITAL RAW MATERIAL CON. CENVAT INPUT BED A/C CENVAT INPUT ECS A/C CENVAT INPUT SHCESS A/C CENVAT INPUT CVD A/C CENVAT INPUT ECESS ON CVD CENVAT INPUT SHECESS ON C CENVAT INPUT ADC A/C (@ 4 CENVAT INPUT AED A/C CENVAT INPUT SED A/C ISHARE PREMIUM ACCOUNT CENVAT ON HOLD A/C

PLA BED A/c PLA Ecess A/c PLA SHCess A/c PLA AED A/C PLA SED A/C PLA ECess A/C PLA On Hold A/C CENVAT Capital BED A/C CENVAT Capital ECS A/C CENVAT Capital AED A/C CENVAT Capital SECS A/C CENVAT Capital SED A/C ECS on Input service tax A/C SECS on Input service tax A/C Asset Revaluation Reserve Capital Redemption Reserve Provision For Own Shares Reserves Required by Articles of Association Other Reserves Retained Earnings Purchase account Sales Revenue -Domestic - Product No.1 Sales revenue without cost element Sales-Domestic Cust sales-Ex Duty Recovered Sales Revenue -InterCompany Service Revenue Sales revenue affiliated companies Miscellaneous Revenue Freight Revenue Customer Discounts Allowed Customer Discounts for Early Payment Unjustified Customer Discounts Sales Rebates Sales Bonuses Sales Deductions -material -Consumer Products Other Sales Deductions Sales Revenue Service Revenue from hours (Service Provider) Sales Deductions (service) Customer Sales Deductions (industrie specific) Price differences own material revenue Gain from price diffs of lower level own mat. (ML) Raw Materials - consumed Raw Materials - Wastage Raw Materials - Cost of Goods Sold Raw Materials - Cost of Goods Sold No Cost Element Raw Materials - scrapped Finished Goods - consumed Finished Goods - Cost of Goods Sold Finish Goods - Cost of Goods Sold No Cost Element Finish Goods - Cost of Goods Sold No Cost Element Finished Goods - scrapped Inv. change - sale of own goods w/o cost element Packing Materials - consumed Packing Materials - Cost of Goods Sold Packing Matls - Cost of Goods Sold No Cost Ele Packing Materials - scrapped Inventory change-cost of goods sold w/o cost elem. Spare Parts - consumed Spare Parts - Cost of Goods Sold Spare Parts - Scrapped Trading goods - Consumed Trading goods - Cost of Goods Sold Trading goods - Cost of Goods Sold No Cost Element Trading goods - Scrapped Manufactured Material - Consumed Manufactured Materials - Cost of Goods Sold Manuf Matls - Cost of Goods Sold No Cost Element Manufacturing Materials - scrapped Merchandise Costs SubContract Stock - Consumed Vendor Consignment Price Gains/Losses Work in Progress - Inventory Change Production Variance Gain / Loss Raw Materials 1 - Purchase Price Variances Materials - Purchase Price Losses Operating Supplies - Purchase Price Variances Operating Supplies 2 - Purchase Price Variances Packaging and Empties - Purchase Price Variances Spare Parts - Purchase Price Variances Trading Goods - Purchase Price Variances Stock Revaluation Gains/Losses Stock Revaluation Losses

PLA BED A/C PLA ECESS A/C PLA SHCESS A/C PLA AED A/C PLA SED A/C PLA ECESS A/C PLA ON HOLD A/C CENVAT CAPITAL BED A/C CENVAT CAPITAL ECS A/C CENVAT CAPITAL AED A/C CENVAT CAPITAL SECS A/C CENVAT CAPITAL SED A/C ECS ON INPUT SERVICE TAX SECS ON INPUT SERVICE TAX ASSET REVALUATION RESERVE CAPITAL REDEMPTION RESERV PROVISION FOR OWN SHARES RESERVES REQUIRED BY ARTI OTHER RESERVES RETAINED EARNINGS PURCHASE ACCOUNT SALES REVENUE -DOMESTIC SALES REVENUE WITHOUT COS SALES-DOMESTIC CUST SALES SALES REVENUE -INTERCOMPA SERVICE REVENUE SALES REVENUE AFFILIATED MISCELLANEOUS REVENUE FREIGHT REVENUE CUSTOMER DISCOUNTS ALLOWE CUSTOMER DISCOUNTS FOR EA UNJUSTIFIED CUSTOMER DISC SALES REBATES SALES BONUSES SALES DEDUCTIONS -MATERIA OTHER SALES DEDUCTIONS SALES REVENUE SERVICE REVENUE FROM HOURS (SERVI SALES DEDUCTIONS (SERVICE CUSTOMER SALES DEDUCTIONS PRICE DIFFERENCES OWN MAT GAIN FROM PRICE DIFFS OF RAW MATERIALS - CONSUMED RAW MATERIALS - WASTAGE RAW MATERIALS - COST OF G RAW MATERIALS - COST OF G RAW MATERIALS - SCRAPPED FINISHED GOODS - CONSUMED FINISHED GOODS - COST OF FINISH GOODS - COST OF GO FINISH GOODS - COST OF GO FINISHED GOODS - SCRAPPED INV. CHANGE - SALE OF OWN PACKING MATERIALS - CONSU PACKING MATERIALS - COST PACKING MATLS - COST OF G PACKING MATERIALS - SCRAP INVENTORY CHANGE-COST OF SPARE PARTS - CONSUMED SPARE PARTS - COST OF GOO SPARE PARTS - SCRAPPED TRADING GOODS - CONSUMED TRADING GOODS - COST OF G TRADING GOODS - COST OF G TRADING GOODS - SCRAPPED MANUFACTURED MATERIAL - C MANUFACTURED MATERIALS MANUF MATLS - COST OF GOO MANUFACTURING MATERIALS MERCHANDISE COSTS SUBCONTRACT STOCK - CONSU VENDOR CONSIGNMENT PRICE WORK IN PROGRESS - INVENT PRODUCTION VARIANCE GAIN RAW MATERIALS 1 - PURCHAS MATERIALS - PURCHASE PRIC OPERATING SUPPLIES - PURC OPERATING SUPPLIES 2 - PU PACKAGING AND EMPTIES - P SPARE PARTS - PURCHASE PR TRADING GOODS - PURCHASE STOCK REVALUATION GAINS/L STOCK REVALUATION LOSSES

Loss-freight differences Gain from freight differences Semi-finished Product - Production Variances Gain from own product price differences Finished Products - Production Variances Stock Transfer Gains/Losses Stock Transfer Losses Stock Difference Gains Stock Difference Losses Misc Stock Costs Gain/loss from inv. receipt small differences -MM Loss from valuation of external materials Gain from valuation of external materials Loss from valuation of own materials Gain from valuation of own materials Losses - inventory variance -consignment sale Gain from rebates differences Gain from rebates differences Finished Goods Inventory Offset Production Order Settlement - Variance Fee third party with hours -Service Provider Third party material -Service Provider External Procurement Costs Salaries & Wages - basic Maintenece1 Maintenece2 Maintenece3 Salaries & Wages - overtime Redundancy Payments Casual Wages Directors' Salaries Directors' Remuneration Recruitment Expenses Education & Training SSP Reclaimed SMP Reclaimed Sickness and Maternity Pay Holiday Pay Employee Bonuses Employers National Insurance Contributions Pension Scheme Contributions Employers Liability Insurance Private Healthcare Expenses Other Personnel Expenses Employee Expenses & Trip Costs Employee Insurance Contributions Employee Insurance Contributions Training - 3rd party supplier Purchased Services - Additional Costs Production cost price diff a/c Stationary Computer hardware Computer software Inbound Freight & Carriage Outbound Freight & Carriage Shipping costs Building Maintenance Machinery & Equipment Maintenance Repairs & Renewals Other Maintenance Costs Electricity Water Gas Telephone Premises Insurance Vehicle Insurance General Insurance Machinery Insurance Property Rent Property Rates Inbound Freight & Carriage Cleaning & Laundry Heating & Air Conditioning Gardening Fares Fares - Staff T&E Accommodation - domestic Accommodation - international Accomation - Staff T&E Subsistence - domestic Subsistence - international Subsistence - Staff T&E Entertainment - domestic

LOSS-FREIGHT DIFFERENCES GAIN FROM FREIGHT DIFFERE SEMI-FINISHED PRODUCT - P GAIN FROM OWN PRODUCT PRI FINISHED PRODUCTS - PRODU STOCK TRANSFER GAINS/LOSS STOCK TRANSFER LOSSES STOCK DIFFERENCE GAINS STOCK DIFFERENCE LOSSES MISC STOCK COSTS GAIN/LOSS FROM INV. RECEI LOSS FROM VALUATION OF EX GAIN FROM VALUATION OF EX LOSS FROM VALUATION OF OW GAIN FROM VALUATION OF OW LOSSES - INVENTORY VARIAN GAIN FROM REBATES DIFFERE GAIN FROM REBATES DIFFERE FINISHED GOODS INVENTORY PRODUCTION ORDER SETTLEME FEE THIRD PARTY WITH HOUR THIRD PARTY MATERIAL -SER EXTERNAL PROCUREMENT COST SALARIES & WAGES - BASIC MAINTENECE1 MAINTENECE2 MAINTENECE3 SALARIES & WAGES - OVERTI REDUNDANCY PAYMENTS CASUAL WAGES DIRECTORS' SALARIES DIRECTORS' REMUNERATION RECRUITMENT EXPENSES EDUCATION & TRAINING SSP RECLAIMED SMP RECLAIMED SICKNESS AND MATERNITY PA HOLIDAY PAY EMPLOYEE BONUSES EMPLOYERS NATIONAL INSURA PENSION SCHEME CONTRIBUTI EMPLOYERS LIABILITY INSUR PRIVATE HEALTHCARE EXPENS OTHER PERSONNEL EXPENSES EMPLOYEE EXPENSES & TRIP EMPLOYEE INSURANCE CONTRI EMPLOYEE INSURANCE CONTRI TRAINING - 3RD PARTY SUPP PURCHASED SERVICES - ADDI PRODUCTION COST PRICE DIF STATIONARY COMPUTER HARDWARE COMPUTER SOFTWARE INBOUND FREIGHT & CARRIAG OUTBOUND FREIGHT & CARRIA SHIPPING COSTS BUILDING MAINTENANCE MACHINERY & EQUIPMENT MAI REPAIRS & RENEWALS OTHER MAINTENANCE COSTS ELECTRICITY WATER GAS TELEPHONE PREMISES INSURANCE VEHICLE INSURANCE GENERAL INSURANCE MACHINERY INSURANCE PROPERTY RENT PROPERTY RATES INBOUND FREIGHT & CARRIAG CLEANING & LAUNDRY HEATING & AIR CONDITIONIN GARDENING FARES FARES - STAFF T&E ACCOMMODATION - DOMESTIC ACCOMMODATION - INTERNATI ACCOMATION - STAFF T&E SUBSISTENCE - DOMESTIC SUBSISTENCE - INTERNATION SUBSISTENCE - STAFF T&E ENTERTAINMENT - DOMESTIC

Entertainment - international Entertainment - Staff T&E Travel Costs - Other Vehicle Hire Vehicle Repairs & Servicing Vehicle Licences Vehicle Fuel & Oil Vehicle Miscellaneous Expenses Legal Fees Audit Fees Accountancy Fees Consultancy Fees Project Expenses Other Professional Fees Postage Printing Office Stationery EDP Supplies Buildings Depreciation Expense Plant and Machinery Depreciation Expense Depreciation - Vehicle Motor Vehicles Depreciation Buildings Depreciation Expense Furniture & Fittings Depreciation Expense IT Equipment Depreciation Expense Capitalised Software Depreciation Expense Goodwill Amortisation Expense CWIP Depreciation Expense Concessions Depreciation Expense Patents and Royalties Depreciation Expense Licences Depreciation Expense Capitalised Formation Expenses Depreciation Exp. Capitalised Business Expansion Costs Deprec. Exp. Bank Interest Paid Bank Charges Paid Credit Charges Bad Debt Expense Realised Foreign Exchange Losses Unrealised Foreign Exchange Losses Expense for allowed differences/G/L clearing Equipment Hire Advertising Costs Inbound Freight & Carriage Subscriptions Donations Miscellaneous Expenses Non-deductible VAT Salaries & Wages - basic Salaries & Wages - overtime Redundancy Payments CO transfer postings -reconciliation ledger CO/FI Other Operating Income Discount Received Realised Foreign Exchange Gains Unrealised Foreign Exchange Gains Rental Income Outbound Freight Income Dividend Income Investment Income Interest Income Loan Income Discount Fee Income Gain from allowed differences / G/L clearing Interest expense Corporation Tax Expense Overseas Tax Expense Deferred Tax Expense Extraordinary Gain from Fixed Asset Retirement Other Extraordinary Income Extraordinary revenue post capitalization Gains from Write-ups Clearing-estimated depreciation on fixed assets Asset Revenue Clearing Account Extraordinary Loss from Fixed Asset Retirement Other Extraordinary Charges Settlement of Asset Under Construction cost long term borrowing loan Cash VAT/CST Payable Account Excise Duty Recoverable BED Excise Duty Recoverable CESS Excise Duty Recoverable Higher CESS Excise Duty Recoverable BED

ENTERTAINMENT - INTERNATI ENTERTAINMENT - STAFF T&E TRAVEL COSTS - OTHER VEHICLE HIRE VEHICLE REPAIRS & SERVICI VEHICLE LICENCES VEHICLE FUEL & OIL VEHICLE MISCELLANEOUS EXP LEGAL FEES AUDIT FEES ACCOUNTANCY FEES CONSULTANCY FEES PROJECT EXPENSES OTHER PROFESSIONAL FEES POSTAGE PRINTING OFFICE STATIONERY EDP SUPPLIES BUILDINGS DEPRECIATION EX PLANT AND MACHINERY DEPRE DEPRECIATION - VEHICLE MO BUILDINGS DEPRECIATION EX FURNITURE & FITTINGS DEPR IT EQUIPMENT DEPRECIATION CAPITALISED SOFTWARE DEPR GOODWILL AMORTISATION EXP CWIP DEPRECIATION EXPENSE CONCESSIONS DEPRECIATION PATENTS AND ROYALTIES DEP LICENCES DEPRECIATION EXP CAPITALISED FORMATION EXP CAPITALISED BUSINESS EXPA BANK INTEREST PAID BANK CHARGES PAID CREDIT CHARGES BAD DEBT EXPENSE REALISED FOREIGN EXCHANGE UNREALISED FOREIGN EXCHAN EXPENSE FOR ALLOWED DIFFE EQUIPMENT HIRE ADVERTISING COSTS INBOUND FREIGHT & CARRIAG SUBSCRIPTIONS DONATIONS MISCELLANEOUS EXPENSES NON-DEDUCTIBLE VAT SALARIES & WAGES - BASIC SALARIES & WAGES - OVERTI REDUNDANCY PAYMENTS CO TRANSFER POSTINGS -REC OTHER OPERATING INCOME DISCOUNT RECEIVED REALISED FOREIGN EXCHANGE UNREALISED FOREIGN EXCHAN RENTAL INCOME OUTBOUND FREIGHT INCOME DIVIDEND INCOME INVESTMENT INCOME INTEREST INCOME LOAN INCOME DISCOUNT FEE INCOME GAIN FROM ALLOWED DIFFERE INTEREST EXPENSE CORPORATION TAX EXPENSE OVERSEAS TAX EXPENSE DEFERRED TAX EXPENSE EXTRAORDINARY GAIN FROM F OTHER EXTRAORDINARY INCOM EXTRAORDINARY REVENUE POS GAINS FROM WRITE-UPS CLEARING-ESTIMATED DEPREC ASSET REVENUE CLEARING AC EXTRAORDINARY LOSS FROM F OTHER EXTRAORDINARY CHARG SETTLEMENT OF ASSET UNDER LONG TERM BORROWING LOAN CASH VAT/CST PAYABLE ACCOUNT EXCISE DUTY RECOVERABLE B EXCISE DUTY RECOVERABLE C EXCISE DUTY RECOVERABLE H EXCISE DUTY RECOVERABLE B