Reporting and accounting manual

Date of update : 14/08/08

1. List of contents
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Date of last update
LIST OF CONTENTS

14/08/2008

2.1
2.2

MAIN INDICATORS
Key Performance Indicators
Management salient figures

01/04/2003
01/04/2003

3.1
3.2
3.3
3.4
3.5
3.6
3.7

CONSOLIDATION PRINCIPLES
General Accounting Policy
Consolidation structure and perimeter
Procedure for scope changes
Reporting Process and Timetable
Input Package Presentation
Reporting Currency and Translation in Euro
Consolidation restatements

01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2006

1.
2.

3.

4.
4.1
4.2
4.3
4.4
4.5
4.5.1
4.5.2
4.5.3
4.5.4
4.5.5
4.6
4.6.1
4.6.2
4.6.3
4.6.4
4.6.5
4.7
4.8
4.9
4.9.1
4.9.2
4.9.3
4.9.4
4.9.5
4.9.6
4.9.7
4.9.8
4.9.9
4.9.10
4.10
4.11

PROFIT AND LOSS ACCOUNT

Presentation of Profit and Loss Account
Sales
Costs of Sales
Provisions added / released
Net operating expenses
Production Overheads
Non production Overheads
Grants
Other Operating Income / Expenses
General & Administrative expenses
Other Income / Expenses
Pensions
Employee Profit Sharing
Restructuring
Gain or Loss on Disposal
Other non Operating Income / Expenses
Internal Transfers & fees adjustments
Cancellation of debt and subsidies
Financial Income
Dividends Received
Gain or Loss on Marketable Securities
Interest Income
Interest Expenses
Financial Investment Depreciation
Provisions against other financial fixed assets
Foreign Currency Exchange Gain / Loss
Fees paid on Market Operations
Other Financial Income and Expenses
Fees & costs on guarantees
Capital gain / loss on disposal of activity
Corporation Tax

01/04/2003
01/04/2003
23/12/2004
01/04/2003
01/04/2003
01/04/2003
01/04/2003
23/12/2004
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
Not Written
01/04/2003

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Reporting and accounting manual

Date of update : 14/08/08

1. List of contents
_______________________________________________________________________________________
4.12
4.13
4.14

Share in Net Income of Equity affiliates

Minority Interests
Goodwill amortisation

01/04/2003
01/04/2003
01/04/2003

5.

FUNCTIONNAL ANALYSIS

02/04/2003

6.

BALANCE SHEET
Balance Sheet Presentation
Equity
Minority equity
Convertible bonds
Provisions for Risks and Charges
Accrued Pensions and retirement benefits
Long Term debt
Payables
Progress billings
Trade Payables
Payables to Fixed Assets suppliers
Other payables & accrued expenses
Fixed assets
Intangible assets and Goodwill
Tangible Fixed Assets
Financial Fixed Assets
Share in net assets of equity affiliates
Inventories & Contracts in progress
Receivables
Trade Receivables
Other Accounts Receivables
Advances paid to suppliers
Uncalled Subscribed Capital
Cash and Liquid Assets
Cash, cash Equivalents & Short Term Investments
Securitised Assets
Short term borrowings and Bank overdrafts
Borrowings bonds & notes issued
Non Financial and Financial current accounts
Deferred Tax and Corporation Tax
Operating Balancing link
Capital leases

01/01/2007
01/11/2005
01/11/2005
01/11/2005
03/01/2005
01/04/2003
01/04/2003
01/01/2008

CASH FLOW STATEMENT

14/08/2008

PROJECTS ACCOUNTING
Orders
Sales and Orders by country
Revenue Recognition
Margin Recognition
Full cost

01/04/2003
01/04/2003
01/04/2006
01/04/2003
23/12/2004

6. 1
6.2
6.3
6.4
6.5
6.6
6.7
6.8
6.8.1
6.8.2
6.8.3
6.8.4
6.9
6.9.1
6.9.2
6.9.3
6.9.4
6.10
6.11
6.11.1
6.11.2
6.11.3
6.12
6.13
6.13.1
6.13.2
6.13.3
6.13.4
6.14
6.15
6.16
6.17
7.
8.
8.1
8.2
8.3
8.4
8.5

01/04/2003
01/04/2003
01/04/2003
01/04/2003
18/04/2005
21/03/2005
01/11/2005
05/09/2005
01/04/2003
01/04/2003
21/03/2005
01/04/2003
01/01/2008
01/04/2003
01/04/2003
01/04/2003
05/09/2005
21/03/2005
01/04/2003
01/04/2003

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Reporting and accounting manual

Date of update : 14/08/08

1. List of contents
_______________________________________________________________________________________
9
9.1
9.2

INTERCOMPANY PROCESS
Inter-company accounting
Inter-company settlements

01/11/2005
01/04/2003

10.1
10.2
10.3
10.4
10.5

OTHER ISSUES
Foreign Currency Transactions
Hyperinflation countries
Employees
Accounting for cross fertilisation ventures
Credit management GD 06-03

01/04/2003
01/04/2003
01/04/2003
05/05/2003
01/01/2007

11.1
11.2

OFF BALANCE SHEET REQUIREMENTS

Commitments
Operating leases

01/04/2003
01/04/2003

12.1
12.2
12.3
12.4
12.5
12.6
12.7
12.8
12.9
12.10
12.11

PLAN, BUDGET AND FORECASTING PROCESS

Flash Input Data
Actual packages
Budget Package
Budget instructions
Forecast package
Forecast 1 instructions
Forecast 2 instructions
Three Year Plan package
Three Year Plan instructions
Unit Budget Output package
Monthly flash cash

01/04/2003
01/04/2003
01/04/2003
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Not Written
01/04/2003
Not Written
01/04/2003
Not Written
Not Written
01/04/2003

10

11

12

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