A.1.1. Assets arising from development accounts A.1.2. Goodwill accounts A.1.3. Software accounts A.1.4. Concessions, patents, licenses, trade marks and similar rights accounts A.1.5. Other intangible assets accounts A.1.6. Advance payments accounts A.2.1. Land accounts A.2.2. Buildings and structures accounts A.2.3. Machinery and plant accounts A.2.4. Vehicles accounts A.2.5. Other equipment, fittings and tools accounts A.2.6.1. Land accounts A.2.6.2. Buildings accounts A.2.7. Advance payments and tangible assets under construction (production) accounts A.3.1. Shares in entities of the entities group accounts A.3.2. Loans to entities of the entities group accounts A.3.3. Amounts receivable from entities of the entities group accounts A.3.4. Shares in associated entities accounts A.3.5. Loans to associated entities accounts A.3.6. Amounts receivable from the associated entities accounts A.3.7. Long-term investments accounts A.3.8. Amounts receivable after one year accounts A.3.9. Other financial assets accounts A.4.1. Assets of the deferred tax on profit accounts A.4.2. Biological assets accounts A.4.3. Other assets accounts B.1.1. Raw materials, materials and consumables accounts B.1.2. Production and work in progress accounts B.1.3. Finished goods accounts B.1.4. Goods for resale accounts B.1.5. Biological assets accounts B.1.6. Fixed tangible assets held for sale accounts B.1.7. Advance payments accounts B.2.1. Trade debtors accounts B.2.2. Amounts owed by entities of the entities group accounts B.2.3. Amounts owed by associates entities accounts B.2.4. Other debtors accounts B.3.1. Shares in entities of the entities group accounts B.3.2. Other investments accounts B.4. CASH AND CASH EQUIVALENTS accounts C. PREPAYMENTS AND ACCRUED INCOME accounts D.1.1. Authorized (subscribed) or primary capital accounts D.1.2. Subscribed capital unpaid (–) accounts D.1.3. Own shares (–) accounts D.2. SHARE PREMIUM ACCOUNT accounts D.3. REVALUATION RESERVE accounts D.4.1. Compulsory reserve or emergency (reserve) capital accounts D.4.2. Reserve for acquiring own shares accounts D.4.3. Other reserves accounts D.5.1. Profit (loss) for the reporting year accounts D.5.2. Profit (loss) brought forward accounts E. GRANTS, SUBSIDIES accounts F.1. Provisions for pensions and similar obligations accounts F.2. Provisions for taxation accounts F.3. Other provisions accounts G.1.1. Debenture loans accounts G.1.2. Amounts owed to credit institutions accounts G.1.3. Payments received on account accounts G.1.4. Trade creditors accounts G.1.5. Amounts payable under the bills and checks accounts G.1.6. Amounts payable to the entities of the entities group accounts G.1.7. Amounts payable to the associated entities accounts G.1.8. Other amounts payable and long-term liabilities accounts G.2.1. Debenture loans accounts G.2.2. Amounts owed to credit institutions accounts G.2.3. Payments received on account accounts G.2.4. Trade creditors accounts G.2.5. Amounts payable under the bills and checks accounts G.2.6. Amounts payable to the entities of the entities group accounts G.2.7. Amounts payable to the associated entities accounts G.2.8. Liabilities of tax on profit accounts G.2.9. Liabilities related to employment relations accounts G.2.10. Other amounts payable and short-term liabilities accounts H. ACCRUALS AND DEFERRED INCOME accounts 1. Net turnover accounts 2. Cost of sales accounts 3. Fair value adjustments of the biological assets accounts 4. Selling expenses accounts 5. General and administrative expenses accounts 6. Other operating results accounts 7. Income from investments in the shares of parent, subsidiaries and associated entities accounts 8. Income from other long-term investments and loans accounts 9. Other interest and similar income accounts 10. The impairment of the financial assets and short-term investments accounts 11. Interest and other similar expenses accounts 12. Tax on profit accounts