You are on page 1of 20

Parent Child Account Total Total CC Cost Total CC Cost Total CC Cost Total CC Cost Total CC Cost CL3

CL30 CL3 CL31 CL3 CL33 CL3 CL34 CL3 CL35 CL3 CL36 CL3 CL38 CL4 CL40 CL4 CL43 CL4 CL44 CL4 CL49 CL49 CL49X CL6 CL60 CL6 CL61 CL6 CL62 CL6 CL63 CL6 CL64 CL6 CL65 CL6 CL66 CL6 CL67 CL6 CL68 CL6 CL69 CL60 CL601 CL60 CL602 CL60 CL603 CL60 CL604 CL60 CL605 CL60 CL606 CL61 CL610 CL61 CL611 CL61 CL612 CL61 CL613 CL61 CL614 CL61 CL615 CL61 CL616 CL61 CL619 CL62 CL620 CL62 CL621 CL62 CL622 CL62 CL628 CL62 CL629 CL63 CL630 CL63 CL631 CL63 CL632 CL63 CL633 CL63 CL634 CL63 CL635 CL64 CL640 CL64 CL641 CL64 CL642 CL64 CL644 CL64 CL645 CL64 CL646

Alias CC Cost Elements Alias - Accounts Elements CL3 Alias - CL3 Elements CL4 Alias - CL4 Elements CL6 Alias - CL6 Elements CL7 Alias - CL7 Elements CL8 Alias - CL8 CL3 Revenue CL3 Sales deduction CL3 Other operating income CL3 MM accounts (gains) CL3 Capitalized self-manufactured items CL3 Changes in inventory CL3 Others - Missing Info CL4 Costs according to op function CL4 Other operating expense CL4 MM accounts (losses) - Alias Miscellaneous cost elements- Alias Miscellaneous cost elements CL6 Personnel expenses CL6 Energy costs- Alias1 CL6 Facilities management expense CL6 Material consumption CL6 Logistics and information costs CL6 Environ prot/qual assur/safety at w CL6 Depreciation/leasing/rentals CL6 Other services- Alias1 CL6 Other costs CL6 Production Services/Or cost elements CL6 Remun of permanent staff CL6 Ancillary cost for perm staff stat CL6 Ancill costs for perm staff volunt CL6 Remun of Or staff (of lim duration) CL6 Ancillary costs for Or staff stat CL6 Ancillary costs for Or staff volunt CL6 Water CL6 Steam CL6 Electricity CL6 Nitrogen CL6 Compressed air CL6 Refrigeration CL6 Fuels Alias CL6 Other energy- Alias Alias - CL6 Facilities management expense CL6 Production Support CL6 Modification CL6 Techn. Spare parts CL6 Other (EDP)-maintenance CL6 (Raw)Materials/Products CL6 Packaging CL6 Supplies CL6 Laboratory supplies CL6 Office supplies CL6 Other supplies CL6 Procurement CL6 Warehousing CL6 Transportation costs CL6 Other logistic services CL6 Technical Communications CL6 Informatics

CL64 CL65 CL65 CL65 CL65 CL65 CL65 CL65 CL66 CL66 CL66 CL66 CL66 CL67 CL67 CL67 CL67 CL67 CL67 CL67 CL68 CL68 CL68 CL68 CL68 CL68 CL68 CL69 CL69 CL69 CL69 CL7 CL7 CL7 CL7 CL7 CL7 CL7 CL7 CL7 CL71 CL71 CL71 CL71 CL71 CL71 CL71 CL71 CL72 CL73 CL73 CL73 CL73 CL73 CL73 CL74 CL74 CL74 CL74 CL74

CL647 CL650 CL651 CL652 CL653 CL654 CL656 CL657 CL661 CL662 CL663 CL664 CL665 CL670 CL671 CL672 CL674 CL675 CL676 CL677 CL682 CL683 CL684 CL685 CL686 CL687 CL689 CL690 CL691 CL699 CL695 CL71 CL72 CL74 CL75 CL76 CL77 CL78 CL79 CL73 CL710 CL711 CL712 CL713 CL714 CL715 CL716 CL719 CL720 CL734 CL730 CL731 CL732 CL733 CL735 CL740 CL741 CL742 CL744 CL745

CL6 Information serv CL6 Waste disposal CL6 Water protection CL6 Noise control CL6 Air pollution control CL6 Or environmental protection costs CL6 Quality assurance CL6 Occupational safety/medicine CL6 Depreciation intangible assets CL6 Depreciation tangible assets CL6 Unpl Depreciation intangible assets CL6 Unpl Depreciation tangible assets CL6 Leasing charges/rentals/room costs CL6 Personnel services CL6 Local infrastructure services CL6 Technical services CL6 Laboratory/Research services CL6 Applications technology services "CL6 Marketing, market research/advert" CL6 Administration/Consultancy CL6 Staff travel/vehicle costs CL6 Accommodations/hospitality CL6 Fees/Memberships/Insertions CL6 Patents/Trademarks/Licenses CL6 Insurance/claims CL6 Non-income taxes- Alias Alias - CL6 Other costs CL6 Production Services CL6 Other Production Cost elements CL6 Special cost elements Interim Cost Elements CL7 Energy costs- Alias CL7 Facilities management expense CL7 Logistics and information costs CL7 Environ protec/qual assur/saf. at w CL7 Depreciation/leasing/rentals CL7 Other services- Alias CL7 Other costs CL7 Production Services/Or cost elements CL7 Material consumption CL7 Water CL7 Steam CL7 Electricity CL7 Nitrogen CL7 Compressed air CL7 Refrigeration CL7 Fuels CL7 Other energy- Alias Alias - CL7 Facilities management expense CL7 Office supplies CL7 (Raw)Materials/Products CL7 Packaging CL7 Supplies CL7 Laboratory supplies CL7 Other supplies CL7 Procurement CL7 Warehousing CL7 Transportation costs CL7 Other logistic services CL7 Technical Communications

CL74 CL74 CL75 CL75 CL75 CL75 CL75 CL75 CL75 CL76 CL77 CL77 CL77 CL77 CL77 CL77 CL77 CL78 CL78 CL78 CL78 CL78 CL78 CL78 CL78 CL79 CL79 CL79 CL79 CL79 CL79 CL8 CL8 CL8 CL8 CL8 CL8 CL8 CL8 CL81 CL81 CL81 CL81 CL81 CL81 CL81 CL81 CL82 CL82 CL82 CL84 CL84 CL84 CL84 CL84 CL84 CL84 CL85 CL85 CL85

CL746 CL747 CL750 CL751 CL752 CL753 CL754 CL756 CL757 CL765 CL770 CL771 CL772 CL774 CL775 CL776 CL777 CL780 CL782 CL783 CL784 CL789 CL785 CL786 CL787 CL790 CL791 CL796 CL797 CL798 CL799 CL81 CL82 CL84 CL85 CL86 CL87 CL88 CL89 CL810 CL811 CL812 CL813 CL814 CL815 CL816 CL819 CL820 CL826 CL827 CL840 CL841 CL842 CL844 CL845 CL846 CL847 CL850 CL851 CL852

CL7 Informatics CL7 Information serv CL7 Waste disposal CL7 Water protection CL7 Noise control CL7 Air pollution control CL7 Or environmental protection costs CL7 Quality assurance CL7 Occupational safety/medicine CL7 Leasing charges/rentals/room costs CL7 Personnel services CL7 Local infrastructure services CL7 Technical services CL7 Laboratory/Research services CL7 Applications technology services "CL7 Marketing, market research/advert." CL7 Administration/Consultancy CL7 Management/staff functions CL7 Staff travel/vehicle costs CL7 Accommodation/hospitality CL7 Other Missing Info.- Alias Alias - CL7 Other costs CL7 Patents Trademarks/License CL7 Insurance/claims CL7 Non-Income Tax CL7 Production Services CL7 Other Production cost elements CL7 CCA/OPA-PA assessments/settlements- Alias CL7 PCA assessments- Alias CL7 PCA assessments CL7 Sundry Cost Elements CL8 Energy costs- Alias1 CL8 Facilities management expense CL8 Logistics and information costs CL8 Environ prot/qual assur/safety at w Depreciation/leasing/rentals CL8 Other services CL8 Other costs CL8 Production Services/Or cost elements CL8 Water CL8 Steam CL8 Electricity CL8 Nitrogen CL8 Compressed air CL8 Refrigeration CL8 Fuels CL8 Other energy new Alias - CL8 Facilities management expense CL8 Materials and Services (purchased) CL8 Services (internal) CL8 Procurement CL8 Warehousing CL8 Transport costs CL8 Other logistic services CL8 Technical Communications CL8 Informatics CL8 Information serv CL8 Waste disposal CL8 Water protection CL8 Noise control

CL85 CL85 CL85 CL85 CL86 CL87 CL87 CL87 CL87 CL87 CL87 CL87 CL88 CL88 CL88 CL88 CL89 CL89 CL89 CL89 CL30 CL30 CL30 CL30 CL30 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31 CL31

CL853 CL854 CL856 CL857 CL865 CL870 CL871 CL872 CL874 CL875 CL876 CL877 CL880 CL882 CL883 CL889 CL890 CL891 CL896 CL899 3010000 3071000 3074000 3074010 3090010 3100000 3100100 3100172 3100400 3100472 3101000 3101100 3101400 3102000 3102150 3102160 3102200 3102300 3102500 3102600 3109000 3109001 3109002 3109003 3110000 3110100 3110110 3110400 3110990 3111000 3114200 3114265 3114267 3114300 3120000 3120100 3120400 3120700 3121000 3127000

CL8 Air pollution control CL8 Or environmental protection costs CL8 Quality assurance CL8 Occupational safety/medicine CL8 Leasing charges/rentals/room costs CL8 Personnel services CL8 Local infrastructure services CL8 Technical services CL8 Laboratory/Research services CL8 Applications technology services "CL8 Marketing, market research/advert." CL8 Administration/Consultanca CL8 Management/staff functions CL8 Staff travel/vehicle costs CL8 Accommodation/hospitality Alias - CL8 Other costs CL8 Production Services CL8 Other Production Cost elements CL8 CCA/OPA-PA assessments/settlements CL8 Special cost elements "S:raw mat,fuel,supply,pack mat,maint " Return:GPR/spare parts Returns of finished goods/SFG Alloc FI-provision for returns AKM: Discounting of LT receivables (HB2) "Dis:raw mat,fuel,supply,pack mat,MSP" Dis:goods purchased for resale/SP Dis:goods purchased for resale/SP-FI Discount:finished/semifinished good Discount:finished/semifinished good -FI "Alias - Dis:raw mat,fuel,supply,pack mat,MSP" Dis in kind:gd purchased f rsl/SP Dis in kind:finished/SFG Discount:other manuf services-SD Discount: Reimbursement Mkt SD Discount publicity&information SD Discount:other reimbursements Discount: Rental and Lease SD Discount:Reimbursement f. development SD Discount: Reimbursement for research SD Payment diff. within tolerances (loss) Payment diff. outs tolerances (gain) Payment diff. within tolerances (gain) Payment diff. outs tolerances (loss) "Reb raw mat,fuel,supply,pack mat,MSP" Reb:Goods purchased for resale/SP Reb:Goods purchased for resale/SP liab. Reb on finished good/semifinished good Rebates actual expense Rebate on manuf services Medicaid Reb on finished good/semif good Alloc FI-prov for rebates Alloc FI-prov rebates Medicaid State Medicaid Reb on goods purchased f resale "Cash dis:RM,fuel,supply,pack mat,MSP" Cash dis goods purch resale & SP Cash dis finished/semifinished goods Cash discounts on other goods Cash Disct: other manufacturing services Cash Disct Offset accrual

CL31 CL31 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL33 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34

3127010 3127020 3310110 3320006 3330000 3330010 3335000 3335010 3335090 3339015 3340001 3340006 3340110 3340111 3341000 3342100 3342110 3370000 3370010 3371000 3371010 3375000 3375005 3375006 3375060 3375065 3375066 3380500 3381051 3381055 3383017 3383018 3383020 3383021 3386000 3386001 3398000 3398002 3398005 3398007 3398008 3398011 3398025 3398026 3398027 3398100 3398201 3398205 3398206 3398207 3398208 3400000 3400005 3400062 3400102 3400112 3400150 3400200 3400240 3400242

Cash Disct actual expense US:Cash Disct actual expense adjustment Compensation payments from third parties Inc from revr of unutilized prov O533 Gain on retirement/sale - intangible asset Gain on retirement/sale intangible asset Alias - Gains on retirement/sale of fixed asset Gains on retirement/sale of fixed asset Gains on retirement/sale of lsd vehicle Leased Asset Retirement Clearing Exch.gns no perm.hedge antic no commo-OT Exch.gns no perm.hedge antic no commo-PC Alias - Real exch gains ccy futures(add guar) Real exch gains ccy futures(add guar) Gains fr CBC-HAT-no permis hacc-CF nreal Gains com price hed.fc.trans.noHA-PC Gains com price hed.fc.trans.noHA-Or Write-backs of Intangibles Write-backs of Intangibles Alias Write-backs of fixed assets Alias - Write-backs of fixed assets Write-backs of receivables Write-backs of receivables/PA Seg Alias - Write-backs of receivables/PA Seg Revr of unused allowance for bad debt RuD allowance for bad debt/PA Seg Alias - RuD allowance for bad debt/PA Seg "Revenue for Bank charges,LOC,collection" Alias - Pay recd on AR write off prior yrs Pay recd on AR write off prior yrs Comp pay frm cred insurers/PA Seg Alias - Comp pay frm cred insurers/PA Seg Ins claims due to transp dam/legal liab Alias - Ins claims due to transp dam/legal liab Refund tax not related income Alias - Refund tax not related income Misc Operating Income (Funct area O740) Misc Operating Income (Funct area O640) Misc Operating Income (Funct area O530) Misc Operating Inc (Funct area O530) PA Misc Operating Inc (Funct area O533) PA Misc Operating Inc (Funct area O533) Misc Operating Income-add capitalization Alias - Misc Operating Income-add capitalization Rental Income Transitory items Remain.sundry oth.op.income-OSI Remain.sundry oth.op.income-OSI Admin Remain.sundry oth.op.income-OSI R&D Remain.sundry oth.op.income-OSI COGS Remain.sundry oth.op.income-OSI Marktng Cost Price Var Rev GR/IR Real - Raw mat Cost Price Var Rev GR/IR Real - Spec Raw CpvRev GR/IR Real - Fuels - PA Seg CpvRev GR/IR Real - Supplies CpvRev GR/IR Real - Supplies - PA Seg CpvRev GR/IR Real PM non retn CpvRev GR/IR Real PM retn Alias - CpvRev GR/IR Real Maint spare prt CpvRev GR/IR Real Maint spare prt

CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34

3400252 3400300 3400350 3400400 3400450 3400500 3403000 3403050 3404000 3404005 3404062 3404102 3404112 3404150 3404200 3404240 3404242 3404252 3404300 3404350 3404400 3404450 3404500 3406062 3406102 3406112 3406240 3406242 3406252 3420000 3420005 3420062 3420102 3420112 3420150 3420200 3420240 3420242 3420252 3420300 3420350 3420400 3420450 3420500 3421410 3421460 3430000 3430005 3430062 3430102 3430112 3430150 3430200 3430240 3430242 3430252 3430300 3430350 3430400 3430450

CpvRev GR/IR Real Maint SP - PA Seg CpvRev GR/IR Real Good pur resale Cost Price Var Rev GR/IR Real Spre prt F CpvRev GR/IR Real - Finished good CpvRev GR/IR Real - SemiFinishG Cost Price Var Rev GR/IR Real - Good no CpvRev GR/PrO park - Finish good CpvRev GR/PrO pk -Semifinished Goods CpvRev GI/OM Real - Raw mat Cost Price Var Rev GI/OM Real - Spec Raw CpvRev GI/OM Real - Fuels - PA Seg CPVREV GI/OM REAL - SUPPLIES CpvRev GI/OM Real - Supplies - PA Seg CpvRev GI/OM Real PM non retn CpvRev GI/OM Real - PM retn CpvRev GI/OM Real Maint SP Alias - CPVREV GI/OM REAL MAINT SP CpvRev GI/OM Real Maint SP- PA Seg CpvRev GI/OM Real GPR Cost Price Var Rev GI/OM Real SP FG CpvRev GI/OM Real - Finished good CpvRev GI/OM Real - SemifinishG Cost Price Var Rev GI/OM Real - Good no CpvRev PRY - Fuels (ML) - PA Seg CPVREV PRY - SUPPLIES (ML) CpvRev PRY - Supplies (ML) - PA Seg Alias1 - CpvRev PRY Maint SP (ML) CPVREV PRY MAINT SP (ML) CpvRev PRY Maint SP (ML) - PA Seg UMB rev - Raw materials UMB rev - Spec Raw materials UMB rev - Fuels - PA Seg UMB REV - SUPPLIES UMB rev - Supplies - PA Seg UMB rev - Pack Mat non returnable UMB rev - Pack Mat returnable Alias2 - CpvRev PRY Maint SP (ML) UMB REV - MAINTENANCE SPARE PARTS UMB rev-Maintenance spare parts-PA Seg UMB rev - Goods purchased for resale UMB rev - Spare parts for finished goods UMB rev - Finished goods UMB rev - Semifinished goods "UMB rev - Goods, no split" Rev - adj to actlcosts for FG/VV109 Rev - adj to actlcosts for SFG/VV109 AKO rev - Raw materials AKO rev - Spec Raw materials AKO rev - Fuels - PA Seg AKO REV - SUPPLIES AKO rev - Supplies - PA Seg AKO rev - Pack Mat non returnable AKO rev - Pack Mat returnable Alias - AKO rev - Maintenance spare parts AKO REV - MAINTENANCE SPARE PARTS AKO rev - Maintenance spare parts-PA Seg AKO rev - Goods purchased for resale AKO rev - Spare parts for finished goods AKO rev - Finished goods AKO rev - Semifinished goods

CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL34 CL35 CL35 CL35 CL35 CL35 CL35 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36

3430500 3440000 3440005 3440062 3440102 3440112 3440150 3440200 3440240 3440242 3440252 3440300 3440350 3440400 3440450 3440500 3450000 3450005 3450062 3450102 3450112 3450150 3450200 3450240 3450242 3450252 3450300 3450350 3450400 3450450 3450500 3490000 3490006 3500010 3500020 3500025 3500030 3501000 3502000 3600000 3600100 3600150 3600200 3600500 3600900 3601000 3601100 3601110 3601150 3601200 3602000 3602100 3602200 3610000 3610005 3610100 3610150 3610200 3610240 3610300

"AKO rev - Goods, no split" AUM rev - Raw materials AUM rev - Spec Raw materials AUM rev - Fuels - PA Seg AUM REV - SUPPLIES AUM rev - Supplies - PA Seg AUM rev - Pack Mat non returnable AUM rev - Pack Mat returnable Alias - AUM rev - Maintenance spare parts AUM REV - MAINTENANCE SPARE PARTS AUM rev - Maintenance spare parts-PA Seg AUM rev - Goods purchased for resale AUM rev - Spare parts for finished goods AUM rev - Finished goods AUM rev - Semifinished goods "AUM rev - Goods, no split" INV rev - Raw materials INV rev - Spec Raw materials INV rev - Fuels - PA Seg INV REV - SUPPLIES INV rev - Supplies - PA Seg INV rev - Pack Mat non returnable INV rev - Pack Mat returnable INV rev - Maintenance spare parts Alias - INV REV - MAINTENANCE SPARE PARTS INV rev - Maintenance spare parts-PA Seg INV rev - Goods purchased for resale INV rev - Spare parts for finished goods INV rev - Finished goods INV rev - Semifinished goods "INV rev - Goods, no split" Alias - DIF rev - small differences (DIF) DIF rev - small differences (DIF) Capitalized primary expenses for assets Capitalized int. services cls 7 f assets Capitalized int. services cls 8 f assets Cap self-manufactured items Int Costs Capitalised Interest Calculation Account Technical SAP Acc. For Downpayment Trfr C.I. fact output/order set no acc ass FG C.I. fact output/order set no acc assSFG C.I. fact output/order set no aa PM(NR) C.I. fact output/order set no acc ass Gd C.I.fact outp/or set n acc ass GP f res C.I. fact output/order set no acc ass RM ZOF - fact output Finish good ZOF - fact output Semfinsh gd ZOF - fact output Raw mat ZOF - fact output PM nr "ZOF - fact output GD,no split" BSV - fact output pass subcontr FG BSV - fact output pass subcontr SFG "BSV - fact output pass subcontr Gd,no s" GI cust order Raw mat GI cust order SpecRaw mat GI cust order Supplies GI cust order Pack mat non return GI cust order Pack. material (ret.) GI cust order Maint spare part GI cust order Good purchase resale

CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL36 CL37 CL38 CL38 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL40 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL43

3610350 3610400 3610450 3610500 3610700 3610710 3610720 3611000 3611010 3611020 3611030 3611040 3614012 3614020 3700552 3800400 3800520 4000550 4001000 4001100 4020520 4020550 4020610 4022000 4022010 4022012 4022020 4022100 4022105 4022145 4022202 4022245 4022260 4022302 4022350 4022500 4022502 4022505 4022900 4040550 4060100 4060550 4330000 4330010 4335000 4335010 4335090 4340008 4341000 4341010 4342100 4370300 4375000 4375005 4375006 4375050 4375055 4375057 4375065 4375066

GI cust order Spare part finished good GI cust order Finished goods GI cust order Semifinished goods "GI cust order Goods, no split" COGS - FI COGS-Or COGS: Raw Material PPF (HC US) COGS GIT - account assignment group 11 COGS GIT - account assignment group 12 COGS GIT - account assignment group 13 COGS GIT - account assignment group 14 COGS GIT - account assignment group 21 COGS - Clearing small Differences GIT COGS-Clearing Differences GIT - PA-Seg. Alias - Alloc FI-provision for returns Cash dis finished/semifinished goods-FI COGS GIT-Goods Purchased for Resale-FI Supplement Salary COGS Lost cash dis from vendor net procedure Cash discount received OTHER MKTG COSTS CO MKTG AGREEMENTS (M45 Supplement Salary Mktg Special items marketing BG Commission actual expense/SD Commission expense/FI Prov Allocation Commission exp (Or)/FI Accrual Commission expense/RCT Lic/Roy exp SD Provision Allocation Licence exp SD Or Licence/Royalties mktg actual exp/PA Seg Provision Allocation Out Freight (Or) Out Freight actual expense (Or) (FI) Or freight out calculated (SD) Provision Allocation Trans Insurance(Or) Transport Insurance calculated (SD) Other sales adjust actual expense-Alias Provision Allocation Other sales adjustm OR sales Adj actual expense (FI) "Bank charge letter of credit,coll,guar" Supplement Salary R&D GA (other periodical expense/income) Supplement salary GA Loss on retirement / sale of Intangible Alias - Loss on retirement / sale of Intangible Loss on retirement / sale of Fixed Asset Alias - Loss on retirement / sale of Fixed Asset Loss on retirement/sale of lsd vehicle Exch.loss no permhed ant nocom-OT/PA Seg Loss fr CBC-HAT-no permis hacc-CF nreal Loss fr CBC-HAT-no permis hacc-CF real Loss com price hed cf no HA Goodwill Amortisation Expense Write Off of receivables Write Off of receivables/PA Seg Alias - Write Off of receivables/PA Seg Expense for bad debt allowance Expense for bad debt allowance/PA Seg Alias - Expense for bad debt allowance/PA Seg Alias2 - Revr of allow due to utilization/PA Seg Alias1 - Revr of allow due to utilization/PA Seg

CL43 CL43 CL43 CL43 CL43 CL43 CL43 CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X

4380110 4381020 4384100 4384106 4384300 4386000 4386500 4990017 4990019 4990021 4990022 4990023 4990024 4990025 4990026 4990028 4990029 4990030 4990031 4990032 4990073 4990074 4990077 4990079 4990081 4990090 4990091 4990092 4990093 4990095 4990096 4990097 4990110 4990112 4990113 4990114 4990116 4990250 4990260 4992000 4992002 4992004 4992020 4992022 4992024 4992050 4992052 4992054 4992060 4992062 4992064 4992066 4992068 4992070 4993002 4993004 4993005 4993006 4993009 4993010

Clearing diff. GL (within tolerances) Other bank charges - third parties Donations of money - deductible Donations of money - deductible/PA Seg Donations of money - non deductible Taxes not related to income - deductible "TAX FINES,PENALTIES" BC corr VV017-Vol Var Prod CC "BC corr VV019-Manufacturing Costs,Fix" BC corr VV021-Start-up & Down-time Cost BC corr VV022-Other Var.Prod.CC BC corr VV023-Price Var.Prod.Ord. BC corr VV024-Other Var.Prod.Ord. BC corr VV025-Variances Prod.Orders BC corr VV026-Valuation diff in Stock BC corr VV028-Product.Management Cost. BC corr VV029-Reg.Management Supp. "BC corr VV030-Other Marketing, Int." "BC corr VV031-Marketing Costs,Internal" "BC corr VV032-Marketing Costs, External" BC corr VV073-Sales Force Mgmt/Sup BC corr VV074-COGS Delta BC corr VV077-Special Items Manu Cost BC corr VV079-Special Items Mark Cost BC corr VV081-Special Items Other Operat BC corr VV090-Manufacturing Overheads BC corr VV091-R&D Overheads BC corr VV092-Marketing Overheads BC corr VV093-Admin. Overheads BC corr VV095-IP Marketing ASAIA BC corr VV096-Product Related BC corr VV097-Misc. Marketing Costs BC corr VV110-Revaluation S-Prices BC corr VV112-Lss Retmt Int/FixAst BC corr VV113-Other Operating Income BC corr VV114-Other Operating Expense BC corr VV116-Write-down of receivables BC corr VV002/31111000-Devel Gross Sales BC corr VV002/31111000-Admin Gross Sales Corr due to rev recognition-S RM/Sup Corr due to rev recognition-S GPR Corr due to rev recognition-S FG/SFG Corr due to rev recognition-COGS RM/Sup Corr due to rev recognition-COGS GPR Corr due to rev recognition-COGS FG/SFG Corr due to rev recognition-Discounts Corr due to rev recognition-Cash disc Corr due to rev recognition-Price reduct Corr due to rev recognition-Rebates Corr due to rev recognition-Rebates cust Corr due to rev recognition-Rebates prod Corr due to rev recognition-Reb Invivo Corr due to rev recognition-Reb other Corr due to rev recognition-Reb Medicaid ATN corr VV002-Gross Sales-Goods ATN corr VV004-Discounts ATN corr VV005-Rebates ATN corr VV006-Cash Discounts ATN corr VV009-Commission Expenses ATN corr VV010-License Fees

CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL49X CL601 CL601

4993011 4993012 4993014 4993015 4993016 4993017 4993019 4993021 4993022 4993023 4993024 4993025 4993026 4993028 4993030 4993033 4993035 4993036 4993039 4993040 4993041 4993045 4993046 4993051 4993052 4993053 4993054 4993057 4993058 4993059 4993060 4993065 4993068 4993070 4993073 4993074 4993090 4993091 4993092 4993093 4993095 4993096 4993097 4993109 4993110 4993111 4993112 4993113 4993114 4993115 4993116 4993118 4993153 4998065 4998095 4998110 4999250 4999850 6011000 6011100

ATN corr VV011-Outward Freights ATN corr VV012-Transport Insurance ATN corr VV014-Other Sales Adjustm. ATN corr VV015-Raw Mat./Goods f.R. "ATN corr VV016-Manufact. Costs, Var." ATN corr VV017-Vol.Var.Prod.C.C. "ATN corr VV019-Manufact.Costs, Fix" ATN corr VV021-Start-up/Down-time ATN corr VV022-Vol.Var.Prod.C.C. ATN corr VV023-Price Var.Prod.Ord. ATN corr VV024-Other Var.Prod.Ord ATN corr VV025-Variances Prod.Ord. ATN corr VV026-Oth.Val. Diff. in Stocks ATN corr VV028-Product Management "ATN corr VV030-Other Marketing,Int." ATN corr VV033-Customer Advisory-C. ATN corr VV035-Sales Force ATN corr VV036-Platform Services ATN corr VV039-Public Relations ATN corr VV040-Consumer Promotion ATN corr VV041-Consumer Media ATN corr VV045-Misc.Brand Exp. ATN corr VV046-Trade Promotion ATN corr VV051-Advertising & Inform. ATN corr VV052-Stockk./Packaging C. ATN corr VV053-Other Marketing C. ATN corr VV054-Strategic Market. ATN corr VV057-Research ATN corr VV058-Product Development ATN corr VV059-Live Cycle Dev. ATN corr VV060-Patent/Tradem.A&M ATN corr VV065-Gov. Grants for R&D ATN corr VV068-Other Gen.BG costs ATN corr VV070-General BG costs ATN corr VV073-Sales Force Mgmt/Sup ATN corr VV074-CoGs Delta "ATN corr VV090-Manufact.Overh.,Comp." "ATN corr VV091-R&D Overh.,Comp" "ATN corr VV092-Market.Overh.,Comp." "ATN corr VV093-Admin.Overh.,Comp." ATN corr VV095-IP Marketing ASAIA ATN corr VV096-Product Related ATN corr VV097-Misc.MarketingCost ATN corr VV109-Adjust Std/Actual ATN corr VV110-Revaluation S-Prices ATN corr VV111-Gns Retmt Int/FixAst ATN corr VV112-Lss Retmt Int/FixAst ATN corr VV113-Other Operating Inc ATN corr VV114-Other Operating Exp ATN corr VV115-Write-back Receivables ATN corr VV116-Write-down Receivables ATN corr VV118-Rebates Medicaid ATN corr VV081-Oth Spec.Items BG(O644) T/o: VV065-Gov. Grants for R&D T/o: VV095-IP Marketing ASAIA T/o: VV110-Revaluation S-Prices "T/o:SpecIt MFG Cost,BG(C600/BKA99961000)" "T/o:Special items, BG(O640/BKA 36117000)" Salaries Vacation Compensation - Salary

CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL601 CL602 CL602 CL602 CL602 CL602 CL602 CL602 CL602 CL602 CL603 CL603 CL603 CL603 CL603 CL603 CL603 CL603 CL603 CL604 CL604 CL606 CL610 CL610 CL611 CL612 CL612 CL613 CL615 CL615 CL616 CL616 CL616 CL616 CL619 CL619 CL619

6011200 6011300 6011400 6011500 6011540 6011600 6011700 6011800 6012000 6012100 6012200 6012300 6012400 6013000 6013100 6013200 6013300 6013400 6013500 6013600 6013700 6013800 6013900 6015700 6020200 6023100 6023200 6023300 6023400 6023500 6023510 6023520 6024100 6032600 6032730 6033000 6033100 6033600 6033800 6039100 6039200 6039300 6048000 6049990 6060000 6101000 6102000 6110000 6120000 6129990 6130000 6150000 6151000 6160000 6162000 6163000 6169990 6192000 6193000 6194000

Holiday Compensation - Salary Sick Leave - Salary Incentive Commissions "Bonuses, salary" Other premium salaries Shift Premium - Salary Overtime Premium - salary Labor Loans - Salary Wages - Hourly Indirect Labor Holiday Compensation - Wage Vacation Compensation - Wage Sick Leave - Wage Idle Time Rework Repair & Maintenance Labor Shift Premium Hourly Hourly Overtime base & Premium - Wages Union Business Time Employee Activities/Drives Direct Labor Adjustments Labor Loans - Wage Training Time Admin costs central-remuneration Severance indemnity Workers Compensations Insurance Health benefits Retirements plans Payroll taxes Benefits Others BENEFITS OTHERS (NON DEDUCTIBLE) LABOR INSURANCE AND WELFARE FUND Compensation insurance (salaries) "Mis, expenses for retirement benefit" Exp emp. contr. def. con. plan Contract settlement Relocation/Living Expense Cost of living allowance Awards Other employee compensations - salary Other employee compensations - wage Other employee benefits Third party personnel Other employee exp OTHER VOLUNTARY Process Water work / var Drinking Water Steam Overall (all/var) Electricity Overall ELECTRICITY - OTHER Nitrogen - Overall Refrigeration Overall Refrigeration all Centigrade work / var FUELS OVERALL Natural Gas work / var Heating/Fuel oil FUELS OTHER Propane Carbon Dioxide/Carbon Monoxide Oxygen

CL619 CL620 CL622 CL628 CL630 CL630 CL630 CL630 CL630 CL630 CL630 CL630 CL630 CL630 CL630 CL630 CL630 CL630 CL630 CL631 CL631 CL631 CL631 CL631 CL632 CL632 CL632 CL632 CL632 CL632 CL632 CL632 CL632 CL632 CL647 CL647 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662 CL662

6199990 6200000 6220000 6280000 6301000 6301100 6301200 6301210 6301300 6302000 6302100 6302200 6303000 6303100 6303200 6304000 6304100 6304200 6306000 6312000 6313000 6318100 6318200 6319990 6320000 6321000 6321100 6322000 6323000 6324000 6324100 6325000 6326000 6327000 6471200 6472000 6621100 6622000 6622100 6622400 6622500 6623000 6623100 6623400 6623500 6624000 6624010 6624020 6624030 6624040 6624100 6624500 6626000 6626100 6627000 6627100 6628000 6629000 6629001 6629002

Other Energy Maintenance & Legal/Company Compliance Facility & Process Modification Technical Spare Parts Raw Materials/Products Consumption Samples-(Raw)Mat/Products Consumption Sampling-(Raw)Mat/Products Consumption Clinical samples Consumption of spezialized raw materials Finished Goods Consumption Samples - Finished Goods Consumption Sampling - Finished Goods Consumption Semifinished Goods Consumption Samples - Semifinished Goods Consumption Sampling - Semifinished Goods Cons Commodities Goods purch for resale Cons Samples Commodities Consumption Sampling Commodities Consumption Non-Production goods Pallets Drums/Containers Samples - Packaging material Sampling - Packaging material Other packaging Materials Supplies "Small supplies (e.g. screws, sealings)" Small supplies.direct purchase Vehicle Gas/Oil/Supply Fuel "Tooling, Dies & Molds" Working and safety clothing Safety Apparel Cleaning Chemicals & Solvents Filter Materials "Audio-visual media(video-tape,films etc" Product literature "Print/Duplic,photogr and video Services" "Depr. Write off, Leased Land" Depr. Buildings Depr. Leased Buildings Depr. Infrastructure Depr. Leased Infrastructure Depr. Machinery and tech equip Prod Depr. Leased Machinery+tech eqp Productn Depr. Machinery and tech equipment R&D Depr. Leased Machinery and tech eqp R&D Depr. Furniture & Fixtures Depr. IT-Hardware Depr. leased IT Hardware Depr. Transportation Depr. leased Transportation Depr. Leased Furniture & Fixtures Depr. Low value assets - Fixed Assets Depr Dem Equip/products leased to others Dep Leased Dem Equip/prod leased to Or Depr. Fixed Assets (Software) "Depr. Leased, Fixed Assets (Software)" Depr. Assets under Construction Investment Subsidy Write off Asset Expense Asset Difference HB2 Only

CL662 CL662 CL662 CL663 CL663 CL663 CL663 CL663 CL663 CL663 CL663 CL663 CL663 CL663 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL664 CL676 CL676 CL676 CL677 CL677 CL677 CL677 CL677 CL677 CL677 CL677 CL677 CL682 CL682 CL682 CL682 CL682 CL682 CL683 CL683 CL683 CL683 CL683 CL683 CL683 CL683 CL683

6629003 6629004 6629200 6631000 6631010 6631020 6631030 6631040 6631500 6632000 6632100 6632200 6633000 6634000 6641100 6642000 6642100 6642400 6642500 6643000 6643100 6643400 6643500 6644000 6644010 6644020 6644030 6644100 6644500 6646000 6646100 6647000 6647100 6761900 6762000 6763100 6771000 6772000 6772010 6773000 6773100 6774000 6775000 6776000 6778000 6821100 6821400 6822100 6822200 6829000 6829990 6831100 6831200 6831300 6831400 6831500 6833100 6833200 6833210 6834100

Low Value Intangible Ass. Expense (Soft) Low Value Fixed Assets Expense Low Value Assets Tangible HB1-HB2 Unplan.Depr. other rights Unplan.Depr. patents Unplan.Depr. trademarks Unplan.Depr. marketing rights Unplan.Depr. production rights "Unplan.Dep.Conc,ipr, sim rights+lic Or" Unplan.Depr. Software-Licences Unplan.Depr. Consultancy Fees (Software) Unplan.Depr Ancillary cost of acqu (Sw) Unplan Depr Acq IA IP R&D st i.u.life "Unplan Dep, Low value assets- Intangibl" "Unplan.Depr. Write off, Leased Land" Unplan.Depr. Buildings Unplan.Depr. Leased Buildings Unplan. Depr. Infrastructure Unplan.Depr. Leased Infrastructure Unplan.Dep Mach/tech equip Production Unplan.Dep Leased Mach&tech equip Prodn Unplan Dep Mach+technical equipment R&D Unplan.Dep Leased Mach & tech equip R&D Unplan.Depr. Furniture & Fixtures Unplan.Depr. IT Hardware Unplan.Depr. leased IT Hardware Unplan.Depr. Transportation Unplan.Depr. Leased Furniture & Fixtures Unplan.Dep Low value assets-Fixed Assets Unpl.Dep Dem Equip&prod leased to others Unpl.Dep Lsd Dem Equip&prod leased to Or Unplan.Depr. Fixed Assets (Software) "Unplan.Dep Leased,Fixed Assets(Software" Trade fair fees / exhibitions Market Research Studies "Marketing exp, reimbusred to affiliates" administration costs Consultancy costs TAX CONSULTANCY COSTS Expertise Fees Audit Fees Collection Services ADVOCATE/LEGAL SERVICES Accounting Services Remun board members Airline & Train Tickets Lodging/Accomodations for employees Rental cars Mileage reimbursement Bus / Taxi Other travel cost Business meals (partly deductable) Business Meals (non-deductable) Business meals (comp deduct) Catering/Food Service Entertainment / Food only for employees Travel costs - external people Entertainment of business friends Entertaint of Employees (nonFood) "Gifts, value up to 'x' - deductable"

CL684 CL684 CL684 CL684 CL684 CL684 CL684 CL684 CL685 CL685 CL685 CL685 CL685 CL685 CL686 CL686 CL686 CL686 CL686 CL686 CL687 CL687 CL687 CL689 CL689 CL689 CL689 CL689 CL689 CL690 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695

6841000 6842000 6843000 6844000 6845000 6846000 6847000 6849990 6851000 6852000 6853000 6853200 6854000 6855000 6861100 6861300 6861900 6862000 6863000 6869990 6871000 6872000 6879990 6890000 6891000 6892100 6893000 6899980 6899990 6906000 6950420 6950840 6950850 6950860 6950870 6950880 6950890 6950900 6950950 6951010 6951370 6951380 6951390 6951400 6951410 6951420 6951430 6951440 6951450 6951460 6951470 6951480 6951490 6951500 6951510 6951520 6951530 6951540 6951550 6951560

Professional Dues and Memberships Social Dues and Memberships Fees for auth audits/Regulatory Fees "Meetings, conferences, Symposiums etc." "Legal Costs (e.g.Court, Attorney)" Product Registrations fees Announcements and Insertions "Other Dues, Memberships and Fees" Patent fees Trademark fees Licence fees LICENCE FEES R&D Product protection services DOMAIN NAME MANAGEMENT/FEES Property insurance Operating liability insurance Automobile insurance Product Liability Insurance Claims & penalties Misc. insurance and claims Real Estate & Personal Property Tax State Franchise Tax & Fees Other taxes Alias - Third party personnel Non-cash awards Benefits in Kind Misc. Cleaning costs OTHER PROVISIONS Miscellaneous exp Job processing/Sub-contracting Scrap material Materials maintenance Maintenance contract fees Maintenance services Electrical maintenance services Add. Maint exp leased/rented machines Add. maintenance expenses motor vehicles Maintenance of leased assets SERVICES FOR OCCASIONAL WORK Expenses public relations Corporate Finance Service Charges MIS Equipment IS Print and Data Entry Services IS Technical Services Divisional Internal IS Service Allocation Contracted IS Expenses LAN Connections Plant Protection Watergate Condominium Machine Shop Rearrangement - Inside Services Divisional Maintenance Cleaners - Allocation Maintenance Maintenance Materials - Allocation Division Engineering Services Engineering Services Research Services Production Planning Receiving & Storing

CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695

6951570 6951580 6951590 6951600 6951610 6951620 6951630 6951640 6951650 6951660 6951670 6951680 6951690 6951700 6951710 6951720 6951730 6951740 6951750 6951760 6951770 6951780 6951790 6951800 6951810 6951820 6951830 6951840 6951850 6951860 6951870 6951880 6951890 6951900 6951910 6951920 6951930 6951940 6951950 6951960 6951970 6951980 6951990 6952000 6952010 6952020 6952030 6952050 6952060 6952070 6952080 6952090 6952110 6952120 6952130 6952920 6952930 6952940 6952950 6952960

R & D Labor Services Media Development Group Services Training Allocation SNA Remote ACC Quality Assurance Non-maintenance Materials Animal Services In-house Printing Services Miscellaneous Services Office Technology Central Administration Human Resources Central Finance Telecommunications Services General PC Support Purchased Services Central Patent and Legal Services Group Headquarters Services Site Environmental Administration Building Occupancy Security Services - Allocation Occupational Health Services Library Services Manufacturing Plants Overhead Utilities Manufacturing Administration Utilities - Process Materials Management Production Research Travel Services Alias3 - Accounting Services Research Administration Quality Assurance - Plant Quality Assurance - Central Conventions & Meetings Planning Alloc Selling Dist. App. Projects Distribution Services Distribution Administration Warehouse Expense Manufacturing Services Programmer/Analyst Charges - Div Data Center Charges Programmer/Analyst Charges On-line Transactions SAP Systems Stores Inventory Adjustment Technical Services Outside Plant Relocation Demolition and Dismantling Abandoned Engineering Special/Svc Allocation Credits and BTO Take over allocations - Purchasing BTO Transfer Division Validation Services Technology Services Small Shipments Handling Charges Marketing Services/Administration Semi-Prime Development Charges

CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL695 CL699 CL699 CL699 CL699 CL712 CL716 CL719 CL720 CL734 CL740 CL741 CL742 CL742 CL744 CL745 CL745 CL745 CL745 CL745 CL746 CL746 CL746 CL746 CL747 CL747 CL747 CL747 CL756 CL756 CL757 CL757 CL757 CL765 CL765 CL770 CL770 CL771 CL771 CL771 CL771 CL772 CL772

6953000 6953040 6953070 6953080 6953160 6953170 6953180 6953190 6953200 6953210 6953220 6953230 6953240 6953250 6953260 6953270 6953280 6953290 6992100 6992200 6994000 6995000 7120100 7162100 7199980 7200000 7340100 7401000 7411000 7426200 7429980 7440000 7452010 7454210 7456100 7458010 7458110 7460000 7461100 7462100 7463100 7471100 7472000 7475000 7479991 7560000 7560100 7572100 7573100 7573110 7658100 7658110 7704100 7709990 7711010 7712100 7719980 7719990 7721000 7721010

GENERAL PERSONNEL EXPENSES GENERAL LOGISTICS AND INFO EXPENSES GENERAL OTHER SERVICES GENERAL OTHER EXPENSES Process Safety PS & RA Information System Product Safety - ICD & WW DC Office Industrial Hygiene Intl Regulatory & Compliance Corp Safety & Indus Hygiene Internal Audit Treasury Non-Corporate Insurance Corporate Quality Improvement Executive Administration Corporate Development Corporate Communications Capitalized administration costs Capitalized testing costs Other Incoming Invoice for CI Projects External settlement Electricity ASS Natural Gas ASS Other Energy ASS Sustain ASS Office supplies administration (ASS) Procurement ASS Warehousing Courier and parcel serv-act allocation Or Transport Costs Logistics Services Voice & Video Services ASS Network Services /Network Operations ASS Messag. & Collab. Serv. / Mail Serv. ASS Hosting Services /Server Operations ASS IT-Application operation ASS IT solutions generic Application Development ASS Application Support ASS Application Maintenance ASS LITERATURE ASS Printing/Duplic/ photogr/video Serv-ACT SCIENTIFIC INFORMATION ASS OTHER INFORMATION SERVICES ASS Alias2 - Quality assurance Alias1 - Quality Assurance Occupational Safety Services Medical examination of employees ACT Medical examination of employees ASS Building/Room Rentals Build/room rental AC Human Resources ASS Other Personnell services ACT Security Service ASS Infrastructure service ASS Other site services ASS Other site services ACT Alias - Engineering services Engineering services ASS

CL772 CL772 CL772 CL772 CL774 CL774 CL774 CL774 CL774 CL774 CL774 CL774 CL774 CL774 CL774 CL774 CL774 CL775 CL776 CL776 CL777 CL777 CL777 CL777 CL777 CL780 CL782 CL783 CL784 CL784 CL784 CL784 CL787 CL789 CL790 CL790 CL790 CL790 CL790 CL790 CL790 CL790 CL790 CL790 CL790 CL790 CL791 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796

7722000 7722100 7723000 7727000 7741000 7742400 7743100 7743200 7743400 7746100 7746200 7746500 7746600 7746700 7746800 7747000 7749980 7751100 7769980 7769990 7771100 7776100 7776210 7777000 7777100 7800000 7820000 7831510 7843000 7843010 7845000 7845100 7879990 7899980 7900000 7901110 7901120 7902100 7902110 7903100 7903300 7906000 7906030 7906100 7907200 7908500 7913000 7960020 7960030 7960040 7960050 7960060 7960070 7960090 7960100 7960110 7960120 7960130 7960140 7960150

Maintenance labour Maintenance Labour & Material Construction Coordination Service-Technic activities (STT) Q.C. Research & Development Services R&D Study Execution R&D Study Management R&D Study Monitoring Drug Safety Clinical Pharmacology R & D COOPERATION ASS Galenic Toxicology Biometry Regulatory Affairs Other Laboratory / Rsearch Services Application technology services ASS Or Marketing / Market Research Ot marketing/market research/ad cost ACT Alias1 - Administration Costs Accounting Services ASS Controlling Services ASS Project Management PROJECT MANAGEMENT ASS Management / Staff Function Travel and vehicle costs Food/Celebration only for employees ASS Fees for auth audits/Regulatory Fees ACT Fees for auth audits/Regulatory Fees ASS "Legal Costs (e.g.Court, Attorney) ACT" "Legal Costs (e.g.Court, Attorney) ASS" Other taxes ASS Miscellaneous exp ASS General Production Personnel set-up Machine set-up Machine production Machine Activity BG-Int Personnel produce Personnel Activity Production Job processing/Sub-contracting ACT Ext. subcontractor other costs ACT job Processing / Sub Contracting Overhead on material by plant Prod order handling Underutilization Variance Gross Sales (only for planning) Returns (only for planning) Diff. Discounts Diff. Rebates Diff. Cash Discounts Diff. Comp Paymt Diff. Comm Expense Diff. LicenseF Diff. OwFreight Diff. Transplns Diff. CustDuties Diff. SalesAdj Raw Materials (sp.cases-see description)

CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796

7960160 7960170 7960190 7960192 7960210 7960220 7960230 7960240 7960260 7960270 7960280 7960300 7960330 7960340 7960350 7960360 7960370 7960380 7960390 7960400 7960410 7960420 7960430 7960440 7960450 7960460 7960470 7960480 7960490 7960500 7960520 7960540 7960570 7960580 7960590 7960600 7960610 7960620 7960650 7960690 7960700 7960710 7960730 7960770 7960780 7960790 7960800 7960811 7960812 7960813 7960814 7960900 7960910 7960920 7960930 7960950 7960960 7960970 7961110 7961120

Manufacturing costs Var.(only for plan.) Volume Variances Production Cost Center Do not use Cost of goods sold MKT Start-up/Down-time Other Variances Price var. Prod.ord.(only for plan.) Other var. Prod.ord.(only for plan.) Valuation differences in Stocks Non-Adv. Market Res. Prod. Management "Other Marketing,Int." Customer Advisory C. Pre Marketing Exp.Alias Sales Force Platform Services Medical Advertising Samples & Field Trials Public Relations Consumer Promotion Consumer Media Consumer Production Advertising Research Proprietary Rights Misc. Brand Exp. Trade Promotion1 Contract Promotion Customer Promotion Misc.Customer Market Annualization Stockk./Packaging C. Strategic Marketing Research C. Product Dev-C. LifeCycle Dev. C. Patent/Tradem. A&M Patent/Tradem. Prot.Alias Research & Development Gov.Grants f. R&D General BG C.(HQ) General BG Costs Reimb.General BG C. Sales Force Mgmt/Sup. "Special Items Manufact. Costs, BG" "Special Items R&D , BG" "Special Items Mark. Costs , BG" "Special Items Admin. Costs , BG" "Other Special Items, Gains Asset Sales" "Other Special Items, Losses Asset Sales" Other Special Income Other Special Expenses "Manufacturing Overheads, Company" "R&D Overheads, Company" "Marketing Overheads, Company" "Administrative Overheads, Company" IP Marketing ASAIA Product Related Misc. Marketing Costs Gns Retmt Int/FixAst Lss Retmt Int/FixAst

CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL796 CL799 CL799 CL799 CL799 CL799 CL820 CL821 CL822 CL826 CL826 CL827 CL842 CL844 CL845 CL846 CL871 CL872 CL874 CL876 CL877 CL889 CL890 CL890 CL890 CL891 CL891 CL891 CL891 CL891 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896

7961130 7961140 7961150 7961160 7961170 7961180 7962900 7967000 7967100 7967200 7967300 7991000 7996010 7996020 7996030 7996040 8200000 8210000 8220000 8261000 8262000 8272000 8420000 8444000 8457000 8462000 8714000 8722100 8749990 8769990 8770000 8899980 8901100 8909000 8909100 8911100 8911210 8911220 8911230 8911240 8960020 8960040 8960060 8960140 8960170 8960190 8960210 8960260 8960270 8960280 8960300 8960330 8960340 8960350 8960360 8960370 8960380 8960390 8960400 8960410

Other Operating Income Other Operating Expenses Write-back Receivables Write-down Receivables Chargebacks (Planning only) Medicaid Rebates (Planning only) Settlement COGM revenues "Alias - Manufacturing Overheads, Company" "Alias - R&D Overheads, Company" "Alias - Marketing Overheads, Company" "Alias - Administrative Overheads, Company" Cost Transfer Techn CE ACDC: Initial Invent. Techn CE ACDC: Purch Prod. Techn CE ACDC: SubContr Techn CE ACDC: Settl. Camp Maintenance & Legal / Company Compliance Production Support Alias - Facility & Process Modification FAM Settlement Primary Materials FAM Settl Labor/Service (External/Prim) FAM Settl Labor/Service (Internal/Sec) Transports Packaging Services IT-SERVICES Application Support Janit Serv / Building Cleaning ACT Alias - Maintenance Labour & Material Other Laboratory/Research Services "OR Marketing, Market Research/Ad Costs" Administration/Consultancy - Generic Alias - Miscellaneous exp Production Order Settlement Production R&PD Productin Clinic sample WIP techn. CE Results Analysis WIP techn. CE/Prim.Cost/Capit. required WIP techn. CE/Sec.Cost/Capit. required WIP techn. CE/Sec.Cost/Capit. optional WIP techn. CE/Sec.Cost/Capit. prohibited Gross Sales Alias - Diff. Discounts Alias - Diff. Cash Discounts Other sales adjust actual expense Alias - Volume Variances Production Cost Center "Manufacturing Costs, fixed" Alias - Start-up/Down-time Write off Deferred Plasma COP Alias - Non-Adv. Market Res. Prod-Management "Other Marketing,Int-1" Alias - Customer Advisory C. Pre Marketing Exp. Alias - Sales Force Alias - Platform Services Alias - Medical Advertising Alias - Samples & Field Trials Alias - Public Relations Alias - Consumer Promotion1 Consumer Media1

CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL896 CL899 CL899 CL899 CL899 CL899 CL899 CL899 CL899 CL899 CL899 CL899 CL899 CL899 CL899

8960420 8960430 8960440 8960450 8960460 8960470 8960480 8960490 8960500 8960520 8960540 8960570 8960580 8960590 8960600 8960610 8960620 8960650 8960730 8960770 8960780 8960790 8960800 8960810 8960814 8960960 8960970 8961110 8961120 8961130 8961140 8991000 8993000 8995002 8995004 8995006 8995015 8995016 8995019 8996002 8996004 8996006 8996015 8996016 8996019

Alias - Consumer Production Alias - Advertising Research Alias - Proprietary Rights Misc.Brand Exp. Trade Promotion Alias - Contract Promotion Alias - Customer Promotion Alias - Misc.Customer Market Alias - Annualization Alias - Stockk./Packaging C. Alias - Strategic Marketing Alias - Research C. Product Dev. C. Alias - LifeCycle Dev. C. Alias - Patent/Tradem. A&M Patent/Tradem. Prot. Alias - Research & Development Alias - Gov.Grants f. R&D Sales Force Mgmt/Sup "Alias - Special Items Manufact. Costs, BG" "Special Items R&D, BG" "Special Items Mark. Costs, BG" "Special Items Admin. Costs, BG" "Other Special Items, BG" Alias Other Special Expenses Product Related-Alias Misc. Marketing Costs-Alias Gains on retirement int/fix Assets Losses on retirement int/fix Assets Other operating income-alias Other operating expenses -alias Carry-forward costs ADMINISTRATION COSTS Alias Result Analysis - VV002 Revenues - WBS Result Analysis - VV004 Discounts - WBS Result Analysis - VV006 Cash Disc. - WBS Result Analysis - VV015 Man.Cost V - WBS Result Analysis - VV016 Man.Cost V - WBS Result Analysis - VV019 Man.Cost F - WBS Result Analysis - VV002 Revenues - SD Result Analysis - VV004 Discounts - SD Result Analysis - VV006 Cash Disc. - SD Result Analysis - VV015 Raw Materi - WBS Result Analysis - VV016 Man.Cost V - SD Result Analysis - VV019 Man.Cost F - SD