CONFIDENTIAL

FISCAL YEAR DIMENSION

Fiscal year is not a required dimension, it falls out automatically from coding of transactions.

Any questions on fiscal year please email Synapse -

Synapse@Reedexpo.co.uk

In the subject name please enter 'IM Fiscal Year Dimension' and in the body of the email enter your questions.
CONFIDENTIAL
LEGAL ENTITY DIMENSION

A legal entity which is, or forms part of, a business unit in Reed Exhibitions.

The exception being a Reed Exhibitions identified business unit which does not have an independent legal identity.
For Example, RX USA is a business unit, yet it does not have an independent legal identity. RX USA is reported legally as
part of another RE company
division outside of the RX group. For the purposes of Reed Exhibitions RX USA would be treated as a legal Entity.

Any questions on the legal entity dimension please email Synapse -

Synapse@Reedexpo.co.uk

In the subject name please enter 'IM Legal Entity Dimension' and in the body of the email enter your questions.

EXAMPLE:
Fresh RM Ltd
ITEC
RAEL
Reed Exhibitions Ltd
Reed Exhibitions Personal Care Ltd
RX Business Continuity Ltd
Spearhead Exhibitions Ltd
Spearhead Offshore Europe Ltd

CONSIDERATIONS:
Standardisation of company codes and descriptions across the group
 Level 1

Level 2

Level 3

Level 4
Account
Type Balance Sheet / P&L Code
Parent Goodwill Balance Sheet 1110 Reflects the portion of the market value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition.
Code Goodwill Cost Balance Sheet 1111 See RE policy on 'Goodwill'
Code Goodwill Accumulated Impairment Losses Balance Sheet 1112 Reduction in carrying value of goodwill due to impairment.
Parent Intangible Assets Balance Sheet 1120
Parent Development Costs WIP Balance Sheet 1121 Development costs not yet being Amortised.
Code WIP Hardware Balance Sheet 1122 Hardware costs for Projects not yet being amortised. On the system going live these should be transferred to account 1216 Computer Systems - Hardware
Code WIP Software Balance Sheet 1123 Software costs for Projects not yet being amortised. On the system going live these should be transferred to 1135 Capitalised Dev costs - Software
Code WIP Consultants Balance Sheet 1124 Consultants costs for development projects not yet being amortised. On the system going live these costs should be transferred to 1132 Capitalised Development Costs - Consultants
Code WIP Other Development Costs Balance Sheet 1125 Other expenditure for development projects not yet being amortised. On the system going live these costs should be transferred to 1132 Capitalised Development Costs- Other Capitalised Development Costs.
Parent Capitalised Development Costs Balance Sheet 1131 See RE policy ' Development Expenditure' . Since this is highly judgemental, it is recommended that the Group CFO is involved in any decision to capitalise costs.
Code Consultants Balance Sheet 1132 Consultants costs for capitalised development projects, that are being amortised.
Code Agency Staff Costs Balance Sheet 1133 Agency staff costs for staff for capitalised development projects, that are being amortised.
Code Other Capitalised Development Costs Balance Sheet 1134 Professional fees expenditure for capitalised development projects, that are being amortised.
Code Capitalised Development Costs Amortisation Balance Sheet 1140 Amortisation relating to capitalised development which should be commenced when the system is accepted into the live environment.
Code Capitalised Development Costs Impairment Balance Sheet 1150 Write down of capitalised development where the carrying value is no longer relevant.
Code Software Cost Balance Sheet 1152 Cost of purchasing software where there has been no customisation.
Code Software Accumulated Amortisation Balance Sheet 1153 Accumulated amortisation of software charged to the income statement to date.
Code Acquired Intangible Assets Cost Balance Sheet 1154 See RE policy on 'Intangible assets other than goodwill'.
Code Acquired Intangible Assets Amortisation Balance Sheet 1155 Accumulated amortisation of intangible assets charged to the income statement to date.
Code Acquired Intangible Assets Impairment Balance Sheet 1156 Write down of intangible assets where the carrying value is no longer relevant.
Parent Investments Balance Sheet 1160
Code Investments in Joint Ventures Balance Sheet 1161 Investment in a Joint Venture.
Code Available for Sale - Investments Cost Balance Sheet 1162 Equity investments where the investor has neither control, joint control or significant influence
Code Available for Sale - Investments - Fair Market Adjustments Balance Sheet 1163 Fair value adjustments to above investments
Code Available for Sale Investments - Impairment Provisions Balance Sheet 1164 Adjustment to the cost of an investment for impairment
Code Venture Capital Cost Balance Sheet 1165 Unlikely to be used by RX
Code Venture Capital - Fair Market Adjustments Balance Sheet 1166 Unlikely to be used by RX
Code Venture Capital - Impairment Provisions Balance Sheet 1167 A provision for a reduction in a firm's capital as a result of distributions or losses.
Code Other Investments Balance Sheet 1168 Any other investment not mentioned above.
Parent Fixed Assets Balance Sheet 1210
Code Freehold Land Cost Balance Sheet 1211 Land with full ownership rights
Code Freehold Property Cost Balance Sheet 1212 Property with full ownership rights
Code Long Leasehold Property Cost Balance Sheet 1213 Property leased (i.e. lessee has right to use property in return for payments to the lessor) over a period of > 20 years
Code Short Leasehold Property Cost Balance Sheet 1214 Property leased (i.e. lessee has right to use property in return for payments to the lessor) over a period of <20 years
Code Land and Buildings Accumulated Depreciation Balance Sheet 1215 Accumulated depreciation of freehold and leasehold land and buildings charged to the income statement.
Code Computer Systems - Hardware Cost Balance Sheet 1216 Cost of Computer hardware
Code Computer Systems - Hardware Accumulated Depreciation Balance Sheet 1217 Accumulated depreciation of computer hardware
Code Plant, Fixtures and Equipment Cost Balance Sheet 1218 Cost of purchasing plant, fixtures and equipment
Code Plant, Fixtures and Equipment Accumulated Deprecation Balance Sheet 1219 Accumulated depreciation of plant, fixtures and equipment charged to the income statement.
Code Vehicle Cost Balance Sheet 1220 Cost of purchasing Vehicles
Code Vehicle Accumulated Depreciation Balance Sheet 1221 Accumulated depreciation of vehicles charged to the income statement.
Parent Other Non Current Assets Balance Sheet 1250
Code Pension Surplus Balance Sheet 1251 Unlikely to be used by RX
Code Net Pension Assets Balance Sheet 1252 The net value of assets invested for pension funds. Not used in RE accounting no map
Code Deferred Tax Assets Balance Sheet 1253 The amount of tax recoverable in future periods i.e. deductible temporary differences, the carry forward of unused tax losses and the carry forward of unused tax credits.
Parent Inventories & Pre-publication Costs Balance Sheet 1310
Code Raw Materials Balance Sheet 1311 Value of material on hand that came from nature and is still in an unprocessed or minimally processed state
Code Work in Progress Balance Sheet 1312 Value of raw materials that have been started to be processed but not yet finished goods
Code Pre-publication costs Balance Sheet 1313 Generally one-time fixed costs around publishing (content, editing, design, initial manufacturing costs, and marketing & selling) - Unlikely to be used by RX companies
Code Pre-publication costs amortisation Balance Sheet 1314 Straight-line amortisation of capitalised pre-publication costs - Unlikely to be used by RX companies
Code Pre-publication costs impairment Balance Sheet 1315 Impairment provision of capitalised pre-publication costs - Unlikely to be used by RX companies
Code Finished Goods (self Produced/Purchased 3rd Party) Balance Sheet 1316 Finished goods are goods that have completed the manufacturing process but have not yet been sold or distributed to the end user
Code Inventory Purchased from Group Companies Balance Sheet 1317 Inventory's purchased from other Reed Elsevier companies and not yet sold or distributed to an end user
Code Elimination of Inter-company profit in Inventory Balance Sheet 1318 Eliminates any profits or loss made from selling inventories between Reed Elsevier companies - unlikely to be used by RX companies
Code Provisions against Inventory from Group Balance Sheet 1319 Central provisions against Inventory - unlikely to be used by RX Companies
Code Provisions against Inventories Balance Sheet 1320 A general provision for obsolete or damaged stock - unlikely to be used by RX Companies
Parent Trading Receivables Balance Sheet 1410
Code Accounts Receivable Balance Sheet 1411 Accounts receivable is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer
Code Specific Provision for Bad Debts Balance Sheet 1412 It is RX policy that all debts aged over 90 days are fully provided. Include provision against specific debtors in this line
Code General Provision for Bad Debts Balance Sheet 1413 Include a general provision made for example 5% of all debtors
Code Provision for Returns Balance Sheet 1414 Credit notes to debtors should be included
Code Amounts owed by Joint Ventures Balance Sheet 1415 Current account balance with JV business where the JV owes the business unit
Any amounts due to be received from any parties related to Reed Exhibitions. Parties are considered to be related if one party has the ability to control the other party or to exercise significant influence or joint control over the other party
Code Receivables from Related Parties Balance Sheet 1416 in making
Code Sales Tax/ VAT Receivable Balance Sheet 1417 Sales Tax or VAT due to be received
Code Other Trading Receivables Balance Sheet 1418 Should only be used rarely as most debtors should fall into one of the other debtor classifications
Code Executive Loan Programme Balance Sheet 1419 Unlikely to be used by RX
Code Other Non-Recurring Trading Receivables Balance Sheet 1420 One off non-activity items due to be received
Code Deferred Compensation plan assets Balance Sheet 1421 Unlikely to be used by RX
Code Non-Recurring Trade Receivables Balance Sheet 1422 Any amounts due through trading that are not expected to be occurring again in future years.
Code Travel Advances Balance Sheet 1423 Advances given for travel.
Parent Non Operating Receivables Balance Sheet 1510
Code Other Receivables Balance Sheet 1511 Any other amounts due to be received that is not from the usual operating activities of Reed Exhibitions.
Code Receivables on disposal of businesses Balance Sheet 1512 Only to be used for disposals which meet the requirements of IFRS 5. Amounts to be received on the disposal of a business e.g. the consideration where the cash has not been received
Code Receivables on disposal of subsidiaries Balance Sheet 1513 Only to be used for disposals which meet the requirements of IFRS 5. Amounts to be received on the disposal of a subsidiary e.g. the consideration where the cash has not been received
Code Receivables on Disposal of Fixed Assets Balance Sheet 1514 Amount due on the sale of property, plant & equipment
Code Receivables on disposal of Investments Balance Sheet 1515 Amount due to be received on the sale of an investment
Code Other acquisition receivable deposit <1year Balance Sheet 1516 A deposit amount due to be received within a year from selling part of the business.
Code Other Non-Operating Receivables Balance Sheet 1517 Any other amounts due to be received from non operating actives.
Parent Prepayments & Accrued Income Balance Sheet 1550
Code Education (HNA) Royalties Prepaid Balance Sheet 1551 Unlikely to be used by RX
Code Other Royalties Prepaid in Advance Balance Sheet 1552 Royalties that have been paid before they are due according to the agreement
Code Pension Prepayment Balance Sheet 1553 Cash paid into pension scheme for future periods
Code Deposits for Exhibition Halls Balance Sheet 1554 Hall rentals paid in advance
Code Other Prepayments Balance Sheet 1555 General prepayments i.e. costs that have been paid relating to a future period
Code Accrued Income Balance Sheet 1556 Other (trading) income that has not yet been received
Code Deferred Costs Balance Sheet 1557 Costs related to future shows, excluding hall rentals and deferred marketing costs
Code Deferred Show Marketing Costs Balance Sheet 1558 See KC's email to FDs dated 17/9/2007
Code External Interest Receivable Balance Sheet 1559 Interest receivable on a loan or financial instrument from an external company
Code Tax Pre Payment Balance Sheet 1560 Tax prepayments
Parent Derivative Receivables Balance Sheet 1610 Amounts due to be received from instruments that are used to manage exposures to interest rate, foreign currency and credit risks, including exposures arising from forecast transactions.
Code De-designated FX Derivative Debtor Balance Sheet 1611 Amount due to be received from a derivative used for hedging against currency movements, that was once a designated derivative but does not now meet the requirements to be designated and is now de-designated.
Code Designated Interest Derivative CF Debtor Balance Sheet 1612 Financial Instrument or contract . Its value changes in response to the change in interest rates. Certain documentary requirements must be met to qualify as designated.
Code Designated Interest Rate Derivative FV Balance Sheet 1613 Financial Instrument or contract . Its value changes in response to the change in foreign exchange. Certain documentary requirements must be met to qualify as designated.
Code Designated FX Derivative Debtor Balance Sheet 1614 Financial Instrument or contract . Its value changes in response to the change in foreign exchange. Certain documentary requirements must be met to qualify as designated.
Code Undesignated FX Derivative Balance Sheet 1615 Financial Instrument or contract . Its value changes in response to the change in foreign exchange. Does not meet the documentary requirements to qualify as designated.
Code Undesignated Interest Derivative Balance Sheet 1616 Financial Instrument or contract . Its value changes in response to the change in interest rates. Does not meet the documentary requirements to qualify as designated.

Code Undesignated FX derivative Debtor Balance Sheet 1617 Amounts due to be received from hedge accounting where derivatives are used to hedge against currency movements and the derivative does not meet the requirements to qualify as a designated derivative.
Code Current Tax Receivables Balance Sheet 1710 Tax due to be received.
Code Current Tax Receivable Balance Sheet 1711 Tax due to be received.
Parent Inter-company Receivables Balance Sheet 1720 Amounts due to be received through Intercompany activities.
Include all current account balances with group subsidiaries where the group companies owe an amount to the business unit. All intercompany transactions which are not of a financing nature should go through the intercompany trade
Code Intercompany Trade Receivable Balance Sheet 1721 accounts.
Code Intercompany Interest Receivable Balance Sheet 1722 Interest due to be received from another RE company
Code Inter-company Financing and Loan Account Receivable Balance Sheet 1723 Loans receivable from group companies, include any amounts which are being used to fund another company's operations
Code Intercompany Royalties Receivable Balance Sheet 1724 Royalties due from another RE company e.g. payment for use of brand name
Code Intercompany Dividends Receivable Balance Sheet 1725 Dividend due to be paid to another RE company
Code ICS Receivable Balance Sheet 1726 Intercompany settlement system
Parent Cash and Cash Equivalents Balance Sheet 1810 Cash equivalents are short-term, highly liquid investments that are readily convertible to know amounts of cash and which are subject to an insignificant risk of changes in values
Code Cash at bank on current accounts Balance Sheet 1811 Cash and cash equivalents comprises cash balances, call deposits and other short-term highly liquid investments.
Code Cash in hand and in transit Balance Sheet 1812 Cash received but not yet banked and cash paid but not yet cleared
Code Petty cash Balance Sheet 1813 Cash balances held in premises such as office to pay for miscellaneous expenses, for example, coffees
Code Cash Pool Accounts Balance Sheet 1814 Only to be used by those units which take part in RE's cash pooling system
Code Short Term Investments Balance Sheet 1815 Fixed term deposit accounts
Parent Assets Held for Sales Balance Sheet 1910 Amounts due from sale of assets that is being actively marketed and meet the requirements of IFRS 5
Code Goodwill held for Sale Balance Sheet 1911 For disposals which meet requirements of IFRS 5. Goodwill relating to an approved divestment that is being actively marketed. The sale should be definite i.e. cannot be withdrawn from and within 1 year

Code Intangible Assets Held for Sale Balance Sheet 1912 For disposals which meet the requirements of IFRS 5. Carrying value of Intangible assets relating to an approved divestment that is being actively marketed. The sale should be definite i.e. cannot be withdrawn from and within 1 year

Code Investments in Joint Ventures Held for Sale Balance Sheet 1913 For disposals which meet the requirements of IFRS 5. Carrying value of Joint Ventures relating to an approved divestment that is being actively marketed. The sale should be definite i.e. cannot be withdrawn from and within 1 year

56647483.xls Financial Accounts

Code AFS Investments held for Sale Balance Sheet 1914 For disposals which meet the requirements of IFRS 5. Carrying value of Investments relating to an approved divestment that is being actively marketed. The sale should be definite i.e. cannot be withdrawn from and within 1 year
Code Venture Investments held for sale Balance Sheet 1915 Unlikely to be used by RX
Code Property, Plant & Equipment Held for Sale Balance Sheet 1916 Any amounts due from property, plant & equipment that is held for sale, i.e. is being actively marketed and meet the requirement of IFRS 5.
Code Deferred Tax Assets Held for Sale Balance Sheet 1917 Unlikely to be used by RX
Code Inventories Held for Sale Balance Sheet 1918 Unlikely to be used by RX
Code Receivables Held for Sale Balance Sheet 1919 Amounts receivable relating to assets held for sale e.g. deferred costs relating to a show/ group of shows held for sale
Parent Trading Payables Balance Sheet 2110 Trading amounts due to be paid.
Code Trade Payables Balance Sheet 2111 Trade creditors where invoice has been received from supplier but not yet paid
Code Amounts owed by Joint Ventures Balance Sheet 2112 Current account balance with JV business where the business unit owes the JV
Any amounts due to be paid to any parties related to Reed Exhibitions. Parties are considered to be related if one party has the ability to control the other party or to exercise significant influence or joint control over the other party in
Code Payables to related parties Balance Sheet 2113 making finance
Code Accrued Salaries Balance Sheet 2114 Salaries which have been earned but not yet paid
Code Accrued Bonuses & Commissions Balance Sheet 2115 Bonuses and commissions which have been earned but not yet paid
An accrual should also be made for the expected cost of any accumulating compensated absences (e.g. holiday pay). This should be measured by reference to the amount of the unused entitlement that has accumulated at the balance
Code Accrued Holiday Pay Balance Sheet 2116 sheet date which is expected
Code Accrued Pension Costs not Paid Balance Sheet 2117 Costs which have been charged to the income statement but not paid into the pension fund at the b/s date
Code Royalty Accruals Balance Sheet 2118 Accruals for a royalty where the invoice has not yet been received
Code Other Operating Accruals Balance Sheet 2119 Accruals for any other costs where the invoice has not yet been received.
Code Payroll taxes including Social Security Balance Sheet 2120 Amounts due to be paid for taxes on payroll costs.
Code Other Trading Payables Balance Sheet 2121 Should only be used rarely as most creditors should fall into one of the other creditor classifications
Code Non-Restructuring Redundancy Accrual Balance Sheet 2122 Redundancies payment not yet made which do not relate to a major restructuring programme
Code Accrual for Underwriting Results Balance Sheet 2123 Unlikely to be used by RX
Code Pre-Pension Provisions Balance Sheet 2124 Unlikely to be used by RX
Code Litigation Accruals Balance Sheet 2125 Amounts relating to litigation costs not yet paid
Code Other Non-Recurring Payables Balance Sheet 2126 One off non-activity items due to be paid
Code Deferred Compensation plan liabilities Balance Sheet 2127 Royalties payments payable under the terms of the royalty agreement e.g. based on sales volumes or a straight line basis over the life of the agreement.
Code Non-Recurring Trading Payables Balance Sheet 2128 One off amounts due to be paid through operating activities.
Code VAT & Sales Tax Balance Sheet 2129 Amounts due to be paid for taxes on sales.
Withholding Tax Payable Balance Sheet 2130
Parent Other Payables Balance Sheet 2210
Code Restructuring Accruals Balance Sheet 2211 Amounts due to be paid on a major restructuring project
Code External Dividends Payable Balance Sheet 2212 Dividend payable to an external company
Code External Interest Payable Balance Sheet 2213 Interest payable on a loan or financial instrument from an external company
Code Financing Payables Balance Sheet 2214 Any other amounts due on financing instruments, not lifted above.
Parent Total Deferred Consideration Balance Sheet 2280 Amount still due as part of the consideration to acquire assets e.g. . A show rather than a company
Code Deferred Consideration on a business Balance Sheet 2281 Amount still due as part of the consideration to acquire a business, usually an Event.
Code Deferred Consideration on a subsidiary Balance Sheet 2282 Amount still due as part of the consideration to acquire a Subsidiary
Code Deferred Consideration on a joint venture Balance Sheet 2283 Amount still due as part of the consideration to acquire a JV
Parent Non-Operating Payables or Accruals Balance Sheet 2310 Amounts due to be paid for non operating activities.
Code Building Closure Costs Balance Sheet 2311 Costs payable on the closure of a building
Code Acquisition Accruals Balance Sheet 2312 Dividend payable to an external ( Non RE ) company
Code Accrual for ARIC Balance Sheet 2313 Costs accrued relating to Acquisition Related Integration Costs
Code Accruals on disposal of businesses Balance Sheet 2314 Any other amounts due on financing instruments, not listed above.
Code Accruals on disposal of subsidiaries Balance Sheet 2315 Amount still due as part of the consideration to acquire a business , a subsidiary or joint venture
Code Accruals on Disposal of Fixed Assets Balance Sheet 2316 Amount payable on the major sale of property, plant & equipment
Code Other Non-operating Payables or Accruals Balance Sheet 2317 For Historical use only with Group Finance Approval
Exceptional Restructuring Accruals Balance Sheet 2318 Child account of 2317 for Exceptional Restructuring accruals.
Parent Deferred Revenue Balance Sheet 2340 Income received relating to future periods
Code Subscription Received in Advance Balance Sheet 2341 Revenues received in advance for subscriptions.
Code Exhibitions Deferred Revenue Balance Sheet 2342 Revenues invoiced for future shows
Code Other Deferred Revenue Balance Sheet 2343 Other income received relating to future periods
Parent Derivative Payables Balance Sheet 2390 Amounts due to be paid for instruments that are used to manage exposures to interest rate, foreign currency and credit risks, including exposures arising from forecast transactions.
Code De-designated FX Derivative Creditor Balance Sheet 2391 Amount due to be paid for a derivative used for hedging against currency movements, that was once a designated derivative but does not now meet the requirements and is now de-designated.
Code Designated Interest Derivative CF Creditor Balance Sheet 2392 Financial Instrument or contract . Its value changes in response to the change in interest rates. Certain documentary requirements must be met to qualify as designated.
Code Designated Interest Rate Derivative FV Balance Sheet 2393 Financial Instrument or contract . Its value changes in response to the change in foreign exchange. Certain documentary requirements must be met to qualify as designated.
Code Designated FX Derivative Creditor Balance Sheet 2394 Financial Instrument or contract . Its value changes in response to the change in foreign exchange. Certain documentary requirements must be met to qualify as designated.
Code Undesignated FX Derivative Balance Sheet 2395 Financial Instrument or contract . Its value changes in response to the change in foreign exchange. Does not meet the documentary requirements to qualify as designated.
Code Undesignated Interest Derivative Balance Sheet 2396 Financial Instrument or contract . Its value changes in response to the change in interest rates. Does not meet the documentary requirements to qualify as designated.
Code Undesignated FX derivative Creditors Balance Sheet 2397 Amounts due to be paid for hedge accounting where derivatives are used to hedge against currency movements and the derivative does not meet the requirements to qualify as a designated derivative.
Parent Intercompany Payables Balance Sheet 2410 Any amounts due to be paid to another RE company.
Include all current account balances with group subsidiaries where the business unit owes an amount to group subsidiaries. All intercompany transactions which are not of a financing nature should go through the intercompany trade
Code Intercompany Trade Payable Balance Sheet 2411 accounts.
Code Intercompany Interest Payable Balance Sheet 2412 Interest due to be paid to another RE company
Code Inter-company Financing and Loan Account Payables Balance Sheet 2413 Loans payable to group companies, include any amounts which are being used to fund the company's operations
Code Intercompany Royalties Payable Balance Sheet 2414 Royalties due to another RE company e.g. payment for use of brand name
Code Intercompany Dividends Payable Balance Sheet 2415 Dividend due to be received from another RE company
Code ICS Payable Balance Sheet 2416 Intercompany settlement system. Only transactions where the intercompany settlement system is used should be recorded here.
Parent Bank Loans, Overdrafts and Commercial Papers ( CP) Balance Sheet 2430 Amounts due for a Bank Loan, an Overdraft at the bank, or for a Commercial Paper.

Code Commercial Paper Balance Sheet 2431 Amounts due to repay a Commercial paper which is a short term debt instrument issued by a company and is unsecured. It is usually issued in order to meet short term requirements rather than fund long term investments.
Code Bank Loans Balance Sheet 2432 Amount due to repay a bank for a bank loan.
Code Overdraft Balance Sheet 2433 Amount used of overdraft facility on bank account
Parent Borrowings Current Balance Sheet 2460 Other amounts borrowed, that aren't Bank Loan's or overdrafts, or Commercial Papers.
Code Secured Borrowings ST Balance Sheet 2461 Short term borrowings that have security attached to them
Code Unsecured Borrowings ST Balance Sheet 2462 Short term borrowings that do not have security attached to them
Code Other loans due within one year Balance Sheet 2463 This should be the parent of the 2 accounts above as per current Enterprise configuration
Code Obligations under finance leases ST Balance Sheet 2464 Liability arising due to the obligation to pay the lessor, of a short term finance lease, a stream of cash flows which are substantially the same as blended payments of principal and interest under a loan agreement
Parent Taxation Balance Sheet 2480 Tax due to be paid.
Code Taxation Payable Within One Year Balance Sheet 2481 Tax due to be paid within one year
Code Taxation Payable After One Year Balance Sheet 2482 Tax due to be paid after one year
Parent Borrowings Non Current Balance Sheet 2510 Any borrowings due to be amount on amounts outstanding after one year.
Code Secured Borrowings Balance Sheet 2511 Borrowings that have security attached to them
Code Unsecured Borrowings Balance Sheet 2512 Borrowings that do not have security attached to them
Code Other loans due after one year Balance Sheet 2513 Any amounts due on loans that are due to be paid after one year.
Liability arising due to the obligation to pay the lessor, of a long term finance lease, the lower of the PPE's fair value and the present value of the minimum lease payments at the inception of the lease, less accumulated depreciation and
Code Obligations Under Finance Leases - Long Term Balance Sheet 2514 impairment loss
Parent Provisions Balance Sheet 2570 Estimated amounts due to be paid.
Code Deferred Tax Liabilities Balance Sheet 2571 The amounts of tax payable in future periods in respect of taxable temporary differences
Code Net Pension Obligations Balance Sheet 2572 Unlikely to be used by RX
Code Vacant Property Lease Obligation Balance Sheet 2573 Provision to pay the lease costs over the period for which the lease obligation remains, under the terms of the agreement, even though a building is no longer used
Code Other Provisions Balance Sheet 2574 Any other estimated amount due.
Parent Liabilities with assets held for sale Balance Sheet 2590 Amounts payable relating to assets held for sale e.g. deferred revenue relating to a show/ group of shows held for sale
Code Payables Held for Sale Balance Sheet 2591 Amounts payable relating to assets held for sale e.g. deferred revenue relating to a show/ group of shows held for sale
Code Deferred tax liabilities held for sale Balance Sheet 2592 Amounts payable for tax that is deferred on an asset that is being actively marketed for sale.
Parent Share Capital Balance Sheet 3110 Share capital refers to the portion of a company's equity that has been obtained (or will be obtained) by trading stock to a shareholder for cash or an equivalent item of capital value
Code Share Capital of RENV & REPLC Balance Sheet 3111 Share capital Issued for the companies Reed Elsevier NV & Reed Elsevier PLC - Only used by Reed Elsevier
Code Capital of Subsidiaries of Parent Companies Balance Sheet 3112 All other RE Group share capital
Parent Share Premium Account Balance Sheet 3130 The share premium account of a company is the capital that a company raises upon issuing shares that is in excess of the nominal value of the shares.
Code Share Premium of RENV & REPLC Balance Sheet 3131 Share Premium on Reed Elsevier NV & Reed Elsevier PLC - Only used by Reed Elsevier
Code Share Premium of Subsidiaries of Parent Companies Balance Sheet 3132 Share Premium of all other RE Group companies
Parent Shares Held in Treasury Balance Sheet 3150 Shares purchased by its own company and holding them "in treasury" - Unlikely to be used by Reed Elsevier
Code Shares Held in Treasury Balance Sheet 3151
Parent Investment in Subsidiaries Balance Sheet 3210 The value of the investment in a subsidiary
Code Investment in Subsidiary Balance Sheet 3211
Parent Impairment Provision against Investment in Subsidiaries Balance Sheet 3250 The provision for the amount an asset needs to be reduce by if the value of the asset, as shown in the balance sheet exceeds its actual value to the company.
Code Impairment provision against Investment in subsidiaries Balance Sheet 3251
Parent Translation Reserve Balance Sheet 3280 The exchange differences, arising from translation of the results and financial positions of overseas operations that are included in the RE Group Consolidated Financial Statements.
Code Translation Reserve Balance Sheet 3281
Parent Hedge Reserve Balance Sheet 3310 the effective portion of gains and losses (net of tax) arising from the revaluation of a financial instrument designated as a cash flow hedge
Code Hedging Transition Reserve Balance Sheet 3311 the hedging reserves before transition to IFRS
Code Designated FX CF Derivative Reserve Balance Sheet 3312 Equity related reserves on a designated foreign exchange hedge that meets IFRS requirements.
Code Designated Interest CF Derivative Reserve Balance Sheet 3313 Equity related reserves on a designated Interest hedge that meets IFRS requirements.
Parent Other Reserves Balance Sheet 3350 Any other reserves not listed above.
Code Retained Earnings Balance Sheet 3351 Cumulative portion of net income/(losses) which is retained by the company rather than distributing to its owners as dividends.
Code Pre-Acquisition Reserves Balance Sheet 3352 The reserves of the company on the date of acquisition
Code Shared Based Remuneration Reserve Balance Sheet 3353 Group Finance account used to book share based payment entries
Code Other Reserves Balance Sheet 3354 Any other reserves not listed above.
S170 Companies Act 1985 provides that where shares of a company are redeemed or purchased wholly out of the company’s profits, or by a fresh issue the amount by which the company’s issued share capital is diminished on
Code Capital Redemption Reserve Balance Sheet 3355 cancellation of the shares shall be
Code Push Down Entries Balance Sheet 3356 Reed Elsevier passes accounting entries down to Reed Exhibitions - this account is then used only by Group Finance when advised by Reed Elsevier.
Code Internally Purchased Goodwill Balance Sheet 3357 When a holding company and subsidiary merge/divisionalise and there is a difference between the investment in subsidiaries and the capital/pre-acq reserves then the difference is posted to these accounts.
Code Internally Purchased Intangibles Balance Sheet 3358 When a holding company and subsidiary merge/divisionalise and there is a difference between the investment in subsidiaries and the capital/pre-acq reserves then the difference is posted to these accounts.
Parent Minority Interest Balance Sheet 3410
Code Minority Interest Share Balance Sheet 3411 Amount should represent the minority's share of net assets
Code Suspense Account Balance Sheet 3999

56647483.xls Financial Accounts

Parent Net Space Sales Revenue 4100 Net received for space sales less discounts given for space sales (including booths space and table tops in a conference led event).
Child Gross Space Sales Revenue 4111 The amount sold at the published rates
Child Discounts on Space Sales Revenue 4112 The amount by which the published rate is reduced
Parent Net Shell, Furniture & Fittings Revenue Revenue 4150 Net revenue received from Shell, Furniture and Fittings Rental less discounts given for Shell, Furniture and Fittings.
Child Gross Shell, Furniture & Fittings Revenue Revenue 4151 Revenue received from Shell, Furniture and Fittings on a stand.
Child Discounts on Shell, Furniture & Fittings Revenue Revenue 4152 Discount given on the full price for Shell, Furniture and Fittings
Parent Venue and Property Revenue Revenue 4180
Child Venue & Property Rental Revenue 4181 Any other revenue received from items being rented or sold within a venue or property, e.g. Room Hire, Storage Areas.
Child Venue & Property Services Revenue 4182 Revenue received from supplying property services to third parties, such as heating, lighting, early or late access to the Exhibition Venue.
Parent Advertising, Promotion & Sponsorship Revenue Revenue 4210 Revenue received for any advertising, promotion & sponsorship including on line e.g. Company listings on the Exhibition web site, web banners etc,

Revenue generated from selling Catalogues or Directories, advertising space in a catalogue or directory, a newsletter, brochures or magazines and any other Revenue generated from marketing material. Also from branding on products
Child Printed Advertising & Promotion Revenue Revenue 4211 such as banners, carpet tiles, carrier bags, does not include sponsorship revenue for sponsoring an area or a special event, where an exhibitor has a sponsorship solution to align their strategy to an event, that is Sponsorship fees.
Revenue received for on line or printed advertising or promotion, such as selling catalogues and directories, internet listings , branding on products such as banners and web banners. Does not include Sponsorship Revenue received for
Child On-line Advertising & Promotion Revenue Revenue 4212 sponsoring an area or a special event, where an exhibitor has a sponsorship solution to align their strategy with an event, that is account; Sponsorship Fees.

Child Listing Fees Revenue 4213 Revenue received for listing on the Internet; in an on line directory or product gallery.
Revenue received from Sponsorship which is Advertising that seeks to establish a deeper association and integration between a Participant and the Event involving coordination beyond a logo on a banner. Sponsorship is of higher
Child Sponsorship Fees Revenue 4214 value to meet a Participant/Exhibitor's strategic direction. Includes On Line Sponsorships such as Category Sponsorship, Email Sponsorship, Keyword Sponsorship, Webinar Sponsorship

Child Printed Materials Sales Revenue 4215 Revenue received through sales of the Show Directory or Catalogue. and DVD's

Child Product Placement Revenue Revenue 4216 Revenue received through placing products in displays, or hospitality areas.

Child Discounts on Advertising, Promotion & Sponsorship Revenue 4242 Discounts given on Advertising, Promotion & Sponsorship revenue.
Parent Ticket Sales Revenue 4250 Revenue received from sale of tickets, including visitor, exhibitor, delegates, invitations, events
Child Printed Ticket Sales Revenue 4251 Revenue received from selling tickets to exhibitors, visitors and any other participant where revenue is not taken over the internet.
Child On-line Ticket Sales Revenue 4252 Revenue received from selling tickets to exhibitors, visitors and any other participant where revenue is taken over the internet.

Child Discounts on Ticket Sales 4262 Discounts given on ticket sales.

Parent External Funding Revenue Revenue 4280
Child Grants & Grantor Revenue 4281 Revenue received from grants. e.g. a government grant for carrying out business in a specific region
Revenue from Educational subsidies e.g. an educational body may subsidise a session within a conference or an entire conference as it provides Continued Professional Educational (CPD) points to Delegates. Grantor Revenue; to
Child Education Subsidies Revenue 4282 provide a grant to sponsor further study
Child Funding & Incentives Revenue Revenue 4283 TBD - U.S
Parent Membership & Subscription Revenue Revenue 4310 Revenue received from those willing to pay to belong to a "professional body" or "group"
Child Membership Fees Revenue 4311 Revenue received for membership of a group provided by RX.
Child Subscription Fees Revenue 4312 Revenue received from supplying magazines or access to all or parts of a website or to a particular service for a fixed period of time, such as one off download or access to a webinar or podcast.
Parent License & Royalty Fees Revenue 4350
Child License Fees Revenue 4351 Usage - based payments made by one party (the "licensee") to another (the "licensor") for ongoing use of an asset, most typically intellectual property right
Child Royalty Fees Revenue 4352 Payment made, usually a fixed percentage of revenue , for the use of an entity's asset such as trademarks, patents and software
Parent Catering Revenue Revenue 4380
Catering Revenue Revenue 4381 Revenues received from tendering catering services or providing catering within an event
Parent Bartered Revenue Revenue 4410
Child Barter Space, Shell, Furniture & Fittings Revenue 4411 The revenue value of the RX Stand, Shell, Furniture & fittings given to a supplier in exchange for the suppliers product or service.
Child Bartered Sponsorships 4412 Revenue received from exchanging sponsorship for a suppliers product usually advertising.
Child Bartered Listing Fees 4413 The revenue value of the Internet listing revenue given to a supplier in exchange for the suppliers products or services.
Child Bartered Ticket Sales 4414 Revenue received from exchanging admission tickets.
Child Bartered Other Items Revenue Revenue 4415 Revenue received from exchanging any other items.
Parent Other Revenue Revenue 4450
Child Management Fees Revenue 4451 Revenue received from a management contract where RX manages an Event on behalf of a third party.
Publishing revenue should be recorded in its natural account i.e. 4215 printed material sales, or 4312 subscription revenue and use the Product dimension for the type of product the revenue relates to. This account is to be used for
Child Publishing Revenue 4453 migration only.
Child Construction Revenue Revenue 4456 Revenue received for constructing all or part of a stand or an element within a stand.
Child Co-Exhibitor Fee Revenue 4457 Fee charged to exhibitors without a stand, and a fee charged to exhibitors for having a Co-Exhibitor on their stand.

Child Commissions Revenue 4458 Include all commissions received from Contractors such as Hotel & Travel, Design & Build, Floral, Security, Food & Beverage, Light Pens and also Credit Card Commissions and commissions received from On Line affiliations.
Child Service Contractor Income Revenue 4459 To be used by Americas.
Child Transport Revenue Revenue 4460 Revenue received from selling parking passes to event participants and transport to and from the Event e.g. Public bus and official cars
Child Facilitation Fees Revenue 4461 Revenue received from a participant in order to facilitate a workshop or Seminar, within an exhibition where there is only incremental revenue received and the primary function is a visitor attraction not a revenue driver.
Child Tuition Sales Revenue 4462 Revenue received from payments for tuition and Continuous Professional Development (cpd) points
Child Sundry Income Migration Revenue 4463 Revenue received prior to Synapse that hasn't been categorised, for historical information only.
Child Prior Year Revenue Adjustment Revenue 4464 Prior Year adjustment revenue on historical events to be used for migration only
Child Reported Revenue Revenue 4465 Transfer account.
Child Partner Share of Revenue Revenue 4466 A share of RX Revenue that is paid to a partner for their support of the Event.
Child Discounts on any other revenue 4492 Any discounts given on any other revenue
Child Organising Fee 4493 Revenue received from organising an event for a 3rd Party.
Parent Administrative Revenue Revenue 4510
Code Administration Fees Revenue 4511 Revenue received for a standard charge to participants, not linked to entrance, space or other products RX sells, sometimes know as a registration fee where participants are validated i.e. credit checks etc.
Code Insurance Recovery Revenue Revenue 4512 Insurance that has been recharged to exhibitors if revenue is recognised in this way for the BU.
The revenue received, when a participant has contracted and then cancelled their participation after a specified cooling off time according to the terms of the Event. Cancellation Revenue can be for a Stand, Admission, Sponsorship or
Code Cancellation Revenue Revenue 4513 Hosted buyer cancellation.
Code Sales Ledger Credits Revenue 4514 Revenue received where an Exhibitor or Participant has paid more than the invoice value, the overpayment has been retained for a period in accordance with local legal requirements.
Code Late Payment Fees Revenue 4515 Additional charge for a Participant not paying to terms, e.g. a 2% charge for paying later than the specified terms of the contract.
Code Cash Discounts Received Revenue 4516 Where we receive a discount from suppliers for paying bills early
Code Dunning fees excluding VAT Revenue 4517 Cash received for late payment charges
Code Interest Income - External Revenue 4518 Interest income received on bank deposits or other deposits
Code Revenue - business tax Revenue 4519 Tax paid on revenue, this is normally for Chinese requirements
Parent Inter-company Revenues Revenue 4580 DO not use, these accounts will be closed. Use the accounts in 7110 and 7130.
Code Inter-company Interest Revenue 4581 DO not use, these accounts will be closed. Use account 7118
Code Inter-company Financing Transactions Revenue 4582 DO not use, these accounts will be closed. Use account 7119.
Code Inter-company Dividends Revenue 4583 DO not use, these accounts will be closed. Use account 7120
Code Inter-company Other Charges & Royalties Revenue 4584 DO not use, these accounts will be closed. Use account 7121
Code Inter-company license fee revenue Revenue 4585 DO not use, these accounts will be closed. Use account t 7121
Code Inter-company Management revenue Revenue 4586 DO not use, these accounts will be closed. Use account 7121
Debts from Cancellations; Where a service has not been delivered the debt must be reflected as a debit in revenue. It must either be taken out of the Revenue where it has been recorded so there is no revenue shown or where the debt
is likely to be recovered then the revenue remains in the relevant sections and then the debt is recorded here as reduction in revenue. Where the service has been delivered but the revenue hasn't been collected then the Debt will be
Parent Bad Debt Provision Revenue 4610 recorded in Direct Costs.
Code Bad debt Losses - cancellation fee Revenue 4611 Amounts unpaid as a result of a cancelled contract and a cancellation invoice being issued must be recorded here as it is a reduction in revenue.
Code Bad debt Losses - advertising deduction Revenue 4612 Group Finance use only
Code Bad debt Losses - Others Revenue 4613 Group Finance use only
Code Valuation Adjustment - Account Receivable Revenue 4614 Group Finance use only
Parent General Revenue Revenue 4910
Code Business Unit Revenue Adjustment Revenue 4911 Adjustment to Business Unit revenue by the Business Unit before submitting to Region
Code Region Revenue Adjustment Revenue 4912 Adjustment to Regional Revenue before submission to Group Finance
Code Group Finance Revenue Adjustment Revenue 4913 Adjustment to RX Revenue before submission to Reed Elsevier.
Parent Venue & Property Rental Costs Costs 5110
Code Rent of Hall's Costs 5111 Cost of renting a building / venue to hold an event where space is sold to exhibitors
Code Outdoor Area Rental Costs 5112 Costs of renting the Outdoor areas to hold the Event where Space is sold to Exhibitors.
Code Theatre Rental Costs 5113 Cost of renting a Theatre for presentations, company briefings, seminars and conferences.
Cost of hiring rooms for events, meetings or any other activity. Where there is revenue generated from hiring a room out to a 3rd party, for example for a meeting or press briefing then the Product Dimension; Meeting Room must be
Code Room Hire Costs 5114 selected to enable costs to be assigned to revenue products to calculate margins.
Code Marquee/Hoeker Hire Costs 5115 Costs of renting or constructing a Marquee or Hoeker to hold the Event where space is sold.
Code Storage Rental Costs 5116 Cost of renting storage areas. Include any accommodation recharges
Code Office Rental Costs 5117 Cost of rental of office. Include any accommodation recharges
Code Parking Rental Costs 5118 Cost of Car parking for RX employees paid for by RX or the cost of the rental of the parking area for an office or an Event. (Operating Leases should be excluded from this)
Code Other Property Rental Costs 5119 Any other property rental charge not listed already listed.
Parent Stand & Equipment Rental Costs 5150 Any costs for equipment rental at an Event or for RX offices including shell scheme, furniture, audio visual equipment for a conference etc.
Costs for hiring furniture for an RX office or for events, furniture being chairs, tables, flip charts. The specific area the furniture is rented for must be defined selecting from the Activity dimension; such as for the RX Management &
Code Furniture Rental Costs 5151 Organising Office, Sales Office, Press Office, Registration Area.
Code Office Equipment Rental Costs 5152 Hire charges for computers, photocopiers, faxes, stationery etc. at an Event or in an RX office, but not an Operating Lease which is included in Operating Leases.
Code Audio Visual Equipment Costs 5153 Audio & Visual Equipment for the Exhibition Hall or Conference.
Code Shell Rental Costs 5154 Cost of renting shell to construct stands.
Code Other Equipment Rental Costs 5155 Any Other Equipment Rental costs including hand held radios.
An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment (land & buildings, vehicles, office equipment) being leased. An operating lease is commonly used to acquire equipment on a
Parent Operating Leases Costs 5180 relatively short-term
Code Operating Lease Land & Building Costs 5181 The charge of an operating lease for land and buildings.
Code Operating Lease Vehicle Costs 5182 The charge of an operating lease for vehicles such as company vehicles.
Code Operating Lease Office Equipment Costs 5183 The charge of an operating lease of any equipment used in the office.
Code Other Operating Leases Costs 5184 The charge of any other operating lease not listed above.
Parent Venue & Property Services Costs 5210 Costs charged by the venue such as Early or late Access, cleaning, waste disposal, lifting. Where these services are provided by a 3rd party and not by venue the costs are still recorded here.
Code Charges for Early & Late Access Costs 5211 Costs charged by the venue for Early or late Access.
Costs to clean stands and clean the venue to make good the venue after build up ready for the event to open, for stand cleaning during the open period and for cleaning after break down. Office cleaning will also use this account and will
Code Cleaning Costs Costs 5212 include consumables.
Code Waste Disposal Costs 5213 Costs to dispose of any other waste.
Code Lifting, Drayage & Shipping Costs 5214 Charges for lifting and moving exhibitors' products to their stands. Shipping includes transporting the Event Team office supplies to the Event.

56647483.xls Financial Accounts

Code Cost of Compliance to Regulations Costs 5215 Costs for surveys to verify the technical drawings of stand designs, for music licences to allow music to be played on Exhibition Stands, Health and Safety Licence and any other licence.
Code Other Venue Services Costs 5216 Any other service relating to hosting of an event or any another property services.
Parent Utilities Costs 5250 Utility costs at a venue for a an event or for RX Offices.
Code Property Taxes Costs 5251 Property taxes such as business rates payable
Code Water Supply & Rates Costs 5252 Cost of Water rates and supply of water
Code Electricity Costs 5253 Cost for electricity
Code Gas Costs 5254 Costs for gas
Code Heating & Air-conditioning Costs 5255 Cost for heating and air-conditioning
Code Lighting Costs 5256 Costs for lighting specific to an event
Code Other Utilities Costs 5257 Other utility costs not included above
Parent Repairs & Maintenance Costs 5280 Repairs and Maintenance costs for land & buildings, office equipment, servicing of vehicles, cost of maintenance materials and Dilapidation charges at a venue.
Code R&M Land & Buildings Costs 5281 Costs of maintaining land and buildings (exclude any costs that improve land or buildings)
Code R&M Office Equipment Costs 5282 Costs of maintaining office equipment (exclude any costs that improve land or buildings)
Code R&M Other Costs 5283 Any other maintenance costs not included in land and buildings, office equipment or vehicle (exclude any costs that improve the value of the item)
Code Do not use Costs 5284 for all vehicle repairs and maintenance use account 5555. Any costs coded to 5284 will be mapped to 5555 in Synapse.
Code Maintenance Materials Costs 5285 Cost of materials to maintain and repair property, when not included in R&M contract prices
Code Dilapidation Charges Costs 5286 Charges for any damage to venues during an event.
Code Service Charges Costs 5287 Charges for servicing of offices.
Parent Software Costs Costs 5310 Costs for set up, maintenance and licence fees of soft ware; web sites and other software packages.
Code Software Maintenance Costs 5311 Cost for the maintenance of software
Code Software Licences Costs 5312 Cost of Software licenses
Code Software Expensed Costs 5313 Cost of any Software that has been expensed exclude all capitalised Software costs
Parent Hardware Costs Costs 5340 Costs for maintenance and expenses of Hardware e.g. ; Computers and telephones.
Code Hardware Maintenance Costs 5341 Cost for the maintenance of Hardware
Code Hardware Expensed Costs 5342 Cost of any Hardware that has been expensed exclude all capitalised Hardware costs
Parent Communications Costs 5360 All costs related to technology communication
Code Network Costs 5361 All costs specifically associated with provision of RX networks excluding power costs
Code Hosting & Traffic Costs 5362 Web server costs
Code Telephone Charges Costs 5363 Cost of Telephones excluding mobile phone costs
Code Mobile Phone Charges Costs 5364 Cost of mobile phones used by RX Employees excluding any other telephone costs including comms
Code Other Communications Charges Costs 5365 All other communication costs not included in the lines above
Parent Depreciation & Amortisation Costs 5380
Code Buildings Depreciation Costs 5381 Depreciation on all buildings
Code Equipment Depreciation Costs 5382 Depreciation on all office equipment other than IT equipment
Code Vehicle Depreciation Costs Costs 5383 Depreciation on company cars
Code IT Hardware Depreciation Costs 5384 Depreciation on all computer hardware
IT Software Depreciation 5385 Depreciation on all computer software
Parent Construction Costs Costs 5410 Costs associated with construction for an event, such as building the stands, decorating the venue, buying and laying carpet, sign production and rigging of signs.
Code Electrics Installation Costs 5411 Cost of providing power to a facility
Code Building Costs Costs 5412 Cost of building the structure such as a stand. The specific structure will be denoted by selecting the relevant activity e.g.. Press Office.
Code Decorating Costs Costs 5413 Cost of decorations not included in the other descriptions in this section. Includes Ceiling Treatments. This will also be used for RX Office decorations.
Code Carpet Costs Costs 5414 Cost of purchasing carpets, does not include rental of carpets
The costs of producing the directional signs, You Are Here Boards and exhibition banners at the venue. This should also include Banners that are sponsored and have the sponsors logo on. Where revenue is generated then the
Code Sign Production Costs 5415 relevant product in the Product Dimension must be selected to enable revenue and costs to be recorded and consequently margin calculation.
Code Rigging Costs 5416 The cost for rigging the banners at the venue or costs for rigging sponsored banners.
Parent Advertising & Promotion Costs Costs 5460 Costs for marketing an Event to Visitors, Exhibitor, Participants and Hosted Buyers, and business as usual.
Code Creative Design Costs Costs 5461 Costs for Creative Design and artwork for all marketing material.
Code Creative Concept Costs Costs 5462 The cost for Creative concept costs for all marketing material.
Code Production and Delivery Costs Costs 5463 Costs for producing the advertising pieces.
Code Mailing, Handling & Fulfilment Costs Costs 5464 Cost of fulfilling advertising
Code Advertising Space Costs Costs 5465 Costs for placing advertising not on the internet
Code Advertising On-line Space Costs Costs 5466 Costs for placing advertising on the Internet.
Code Other Advertising Costs Costs 5467 Any other advertising costs not listed above.
Code Database Building Costs Costs 5468 Cost around maintaining and setting up marketing databases
Code List Rental Cost Costs 5469 Costs of hiring lists to develop Visitor, Exhibitor, Participant, Hosted Buyer database.
Code Website Contents Costs 5470 Costs related to providing content on websites
Code Website Screen Design Costs 5471 Costs for screen design and web design for show websites, portal/community sites or email lay out.
Code Website Set Up & Maintenance Costs 5472 All other costs related to setup and maintenance of web sites.
Code Photography Costs 5473 Costs related to photographic, Video and DVD promotion
Code Press Cuttings Costs 5474 Charges for clippings of advertising and promotion
Code Unrecoverable VAT on Barters Costs 5475 Any VAT charges that have not been paid by the supplier of the advertising as part of a Barter agreement. The activity should be Barter Fulfilment.
Parent Consumable Costs Costs 5510 Costs for consumable items such as stationery and postage.
Code Stationery Costs 5511 All stationery costs for events and for general office use.
Code Postage, Courier & Freight Charges Costs 5512 Cost of Postal services including courier and Freight
Code Printing Costs 5513 Cost of having any printed collateral.
Code Books & Publications Costs 5514 Books and magazines purchased
Code Giveaway products Costs 5515 Costs for any Incentive gift provided to a 3rd party for completing questionnaires and other research.
Code Other Consumable Supplies Costs 5516 Any other office consumables not included above including IT
Code Entrance fees Costs 5517 Entrance fees and other participation costs such as stands at External Events.
Parent Bartered Costs Costs 5520 The Value of the products being Bartered such as Advertising. Bartered costs will balance with Bartered Revenue, where there is a difference will be due to Tax. See Barter Policy.
Code Bartered Advertising Cost Costs 5521 The value of advertising space being exchanged for a stand or any other product supplied by Reed Exhibitions.

Code Bartered on Line Advertising Cost Costs 5523 The value of on line advertising space being exchanged for a stand or any other product supplied by Reed Exhibitions.
Code Bartered Other Items Cost Costs 5524 The value of any other products being provided to Reed Exhibitions in exchange for a stand at a Reed Exhibitions event or any other Reed Exhibitions product.
Parent Air Travel Costs 5530 Air travel paid for by RX for employees and non employees.
Code Air Fares Costs 5531 Air travel paid for by RX for employees and non employees.
Parent Vehicle Costs Costs 5550 All vehicle expenses including mileage and fuel costs, Bus & Coach Hire, Taxis. Excludes costs related to depreciation of vehicles
Code Mileage & Fuel Costs Costs 5551 Cost of petrol claims and mileage claims for RX and non RX employees
Code Bus, Car & Coach Hire Costs Costs 5552 Cost of Bus, Coach or Car hire costs for RX and Non-RX employees
Code Taxis Costs 5553 Cost of Taxis (Cabs) and chauffeured cars for RX and Non RX employees
Code Car Subsidy Costs Costs 5554 Cost of paying employees a subsidy when they do not take up their entitlement of a company car.
Code Other Car Costs Costs 5555 Cost of other costs of providing employees with a company car, e.g. repairs & maintenance
Parent Accommodation & Entertainment Costs 5570 All costs related to accommodation and entertainment
Code Accommodation Costs 5571 Expenses related to accommodation costs incurred by RX Employees and Non RX Employees.
Code Subsistence Costs Costs 5572 Any expenses for meals and subsistence, excluding meals where clients are paid for which is entertaining and must be recorded in the Entertainment account.
Code Entertainment Costs 5573 Any expenses for entertaining RX employees and contractors on RX Payroll and any other entertainment
Parent Other Travel Costs 5590 Any other travel costs
Code Miscellaneous Travel Costs 5591 Any other travel costs
Parent Catering Costs 5610 Any costs of catering for meetings, in RX offices, or offices at an event, hospitality lounges at an event., catering at a reception or gala dinner.
Code Catering Costs Costs 5611 Any costs of catering for meetings, in RX offices, or offices at an event, hospitality lounges at an event., catering at a reception or gala dinner.
Parent Permanent Labour Costs Costs 5630 Labour costs for employing Permanent staff.
Code Employee Salaries Costs 5631 Salaries of permanent staff and contractors on RX Payroll for more than 3 months.
Code Bonus Costs 5632 All bonuses relating to the current accounting period should be accrued
Code Commissions Costs 5633 All commissions relating to the current accounting period should be accrued
Code Social Security Costs 5634 Include company social security costs related to bonuses for RX employees
Code Medical & Healthcare Costs Costs 5635 All medical and healthcare costs associated with RX employees
Code Pension Costs 5636 Cost to the company of providing pension benefits to RX employees.
Code Redundancies Costs 5637 Amount paid to RX employees on leaving the company after being made redundant
Code Shared Based Payments Costs 5638 Cost of employee shares allocated from RE by BU only used by Group finance
Code Other Staff Costs Costs 5639 Include other items not defined above.
Code Accrued Holiday Pay Costs 5640 All Holiday pay that has been accrued for the current year
Parent Temporary Staff Costs 5660 Labour costs for employing Temporary Staff.
Code Temporary Staff Salaries Costs 5661 Salaries of temporary staff, including those covering permanent staff, paid directly to the temporary staff that have been working at RX for less than 3 months, after 3 months then include in permanent staff salaries.
Code Agency Staff Payments Costs 5662 The cost paid to an agency for employing the temporary staff member, rather than paying the temporary staff member directly..
Parent Other Labour Costs Costs 5680 Any other labour costs including employee recruitment incentive, relocation costs, awards and gifts, and course costs for training.
Code Employee Recruitment Incentive Costs 5681 All recruitment fees paid to Employees for recommendation of employees
Code Relocation Costs Costs 5682 Cost of relocating an employee to enable them to work in a different office.
Code Awards & Gifts Costs 5683 Any other award or gift given to an employee for recognition.
Code Course Costs Costs 5684 Cost of courses run for RX employees and contractors for training.
Parent Associations & Public Bodies Costs 5710 Fees paid to an Association for supporting an event or paid to any other body.
Code Association Fees Costs 5711 Fees paid to an Association for supporting an Event, calculated as a flat rate or a % of revenue.
Code License Fees Costs 5712 Fees paid to an organisation or "body" for running your event, usually because they own the brand name or trademark.
Code Management Fees Costs 5713 Fees paid to an organisation or "body" for managing your Event.
Parent Consultants, Agency, Experts & Other Professionals Costs 5750
Code External Organising Companies Costs 5751 The cost for contracting a 3rd party organising company to organise event, not the RX organising department.
Code Agency Fees Costs 5752 Any costs paid to external agencies
Code Registration Agency Fees Costs 5753 Cost paid to a company to provide registration services for an event.
Code Speakers Fees Costs 5754 The cost for a speaker to speak at an event usually a conference or a Special Activity such as a Dinner or Reception. To include Honoraria
Code Content & Copy Fees Costs 5755 Fees paid to an agency or expert to write copy for an article or press release, or for content for a conference or seminar.
Code Facilitators Costs 5756 The cost for someone to lead a workshop, seminar or conference.
Code Tuition Fees Costs 5757 Costs for providing tuition at a conference, webinar or for a podcast.
Code Consultants Fees Costs 5758 Fees paid to consultants to deliver a project or an event.
Code Translation Services Costs 5759 The cost of translating from one language to another.
Code Sales Agents Costs 5760 Costs for Sales Agents for Selling Space and any other products at the Event. The cost for agents is usually commission.
Code Partner/Sponsor Fees Costs 5761 Fees paid to a Partner for their help to deliver an event, or fees to sponsor at other events to raise the profile of the sponsored.

56647483.xls Financial Accounts

Code Industry Expert Fees Costs 5762 Fees paid to a figure head of an industry who supports the event . Used to raise profile.
Code Other Experts Fees Costs 5763 Any other fees paid to any other experts.
Code Honorarium Costs 5764 an amount of money paid to somebody, especially a professional person, for providing a service, usually in relation to a conference.
Code Accreditation Fees Costs 5765 Fees for accreditation or professional development.
Parent Legal and Audit Fees Costs 5780
Code Intellectual Property Costs Costs 5781 TBD - Group Finance
Code Litigation Costs 5782 Costs of legal cases
Code Other Legal Costs Costs 5783 Any other legal costs not covered in this section
Code Tax Advice Costs 5784 cost of seeking advice on Taxation
Code Audit Costs Costs 5785 Payments for year end audit
Parent Subscriptions & Donations Costs 5810
Code Charitable Donations Costs 5811 All Charitable donations payments by donations
Code Political Donations Costs 5812 Cost of any political donations by donation
Code Subscriptions to Professional Bodies Costs 5813 Subscriptions costs for professional bodies
Code Subscriptions Other Costs 5814 Any other subscriptions costs excluding professional bodies
Parent Insurance Costs 5850
Code Business Interruption & Abandonment Insurance Costs 5851 The Insurance apportioned to each event based on revenue.
Code Property Damage & Business Interruption Costs 5852 Included in Overheads only
Code Vehicle Insurance Costs 5853 Cost of Vehicle insurance for RX employees
Code Public Liability Insurance Costs 5854 Included in Overheads only
Code Directors & Officers Liability Costs 5855 Included in Overheads only
Code UK Healthcare, vehicle etc. Costs 5856 Included in UK overheads only
Code US Workers compensation Costs 5857 Included in U.S Overheads only
Parent General Expenses Costs 5880
Code Other Expenditure Migration Costs 5881 Historical costs that have not been categorised, to be used for Synapse Migration only. Now to be used for Austrian internal Sales movements
Code Prior Year Adjustment Migration Costs 5882 Historical Prior Year adjustments for migration to Synapse only.
Code Reported Expenditure Costs 5883 Transfer account.
Code General Expenditure Costs 5884 All miscellaneous costs not covered elsewhere
Code Discounts on Payments Costs 5885 Any discounts given by suppliers for early payment of invoices
Forex Gain/Loss 5886 Foreign Exchange Gain/Loss on Profit Centres
Parent Bank Charges & Other Financial Costs Costs 5910 Bank charges, such as credit card fees - Do not include bank interest here.
Code Bank Charges Costs 5911 Fees paid to bank
Code Other Financial Costs Costs 5912 Fees for other types of financing, not including interest paid
Code Bad Debt Provision Costs 5950 Only to be used for a general provision.
Only to be used for a general provision for Cost centres whilst Enterprise in still live, for Profit centres use 5952. (this is because of the way Synapse maps to Enterprise in the short term before Synapse is fully live. This account will
Code General Bad Debt Provision Costs 5951 become the main account for Synapse
The debt provision where goods or services have been delivered but the payment has not been collected or paid. For Debt provision where cancellation charges have not been collected or paid then use account 4611 (Once Enterprise
Code Bad Debt Provision Goods/Services received Costs 5952 is switched off the account used should be 5951)
Parent Stand Building & Venue Hosting Costs - to be finalised with Austrian Business Unit Costs 6110 Definitions to be agreed with Austrian representatives
Code Purchase - frames, posts Costs 6111 Definitions to be agreed with Austrian representatives
Code Purchase - iron & steel goods Costs 6112 Definitions to be agreed with Austrian representatives
Code Purchase - boards, carpenter's materials Costs 6113 Definitions to be agreed with Austrian representatives
Code Purchase - folding & stand doors Costs 6114 Definitions to be agreed with Austrian representatives
Code Purchase - stand walls Costs 6115 Definitions to be agreed with Austrian representatives
Code Purchase - cleaning materials Costs 6116 Definitions to be agreed with Austrian representatives
Code Purchase of painters' materials Costs 6117 Definitions to be agreed with Austrian representatives
Code Purchase - consumables Costs 6118 Definitions to be agreed with Austrian representatives
Code Sale of F & T Material Costs 6119 Definitions to be agreed with Austrian representatives
Code Rental of F & T Material Costs 6120 Definitions to be agreed with Austrian representatives
Code Purchase of Material Action D Costs 6121 Definitions to be agreed with Austrian representatives
Code Procurement of materials Product Area Retail Costs 6122 Definitions to be agreed with Austrian representatives
Code Procurement of Materials Euro Stand Costs 6123 Definitions to be agreed with Austrian representatives
Code Procurement of Foga Costs 6124 Definitions to be agreed with Austrian representatives
Code Procurement of Modul Costs 6125 Definitions to be agreed with Austrian representatives
Code Procurement of Octanom Costs 6126 Definitions to be agreed with Austrian representatives
Code Purchase - display case, glass, Perspex Costs 6127 Definitions to be agreed with Austrian representatives
Code Stand construction material Costs 6128 Definitions to be agreed with Austrian representatives
Code Servicing Stand construction material Costs 6129 Definitions to be agreed with Austrian representatives
Code Purchase - foodstuffs Costs 6130 Definitions to be agreed with Austrian representatives
Code Purchase - tea & coffee Costs 6131 Definitions to be agreed with Austrian representatives
Code Purchase - alcohol free drinks Costs 6132 Definitions to be agreed with Austrian representatives
Code Consumables canteen Costs 6133 Definitions to be agreed with Austrian representatives
Parent Inter-company Operating Costs Costs 7110 All Operating transactions recharged between RX and or RE companies. All accounts except 7112 will require an account partner.
Code Inter-company IT Recharges Costs 7112 Where IT costs span more than one management centre or legal entity, in particular Corporate IT, then the recharged amounts will be reflected here.
Code Inter-company Cost of Sales Costs 7115 The cost of sales made to other RX or RE companies for Income Statement use
Code Inter-company Selling & Distribution Costs Costs 7116 Selling and distribution costs incurred in Sales to other RX or RE companies. For Income Statement Use
Code Inter-company Administrative & Other Expenses Costs 7117 Administrative and other operating expenses incurred on behalf of another RX or RE company.
Code Inter-company Direct Salary Recharges Costs 7122 Transaction for recharging salaries between Management Centres and RX companies for Direct Overheads.
Code Inter-company Accommodation Recharges Costs 7123 Where more than one legal entity occupies the same premises and the accommodation costs are recharged to reflect the correct costs against each legal entity.
Code Inter-company Indirect Salary Recharges Costs 7124 Transaction for recharging salaries between Management Centres and RX companies for In direct Overheads.
Parent Inter-company Non Operating Costs Costs 7130 All Non Operating costs that are recharged between RX Co manies. All Accounts except 7118 & 7119 will need an Account Partner.
Code Inter-company Management Recharges Costs 7111 Where management spans more than one management centre or legal entity, in particular Corporate Management, then use this account to transfer amounts for the correct management centre or legal entity.
Code Inter-company ISG Recharges Costs 7113 Where ISG costs are incurred then use this account for the recharges.
Code Inter-company Other Recharges Costs 7114 Where a non operating cost is incurred on behalf of another management centre or legal entity it will be transferred here
Code Inter-company Interest Costs 7118 Interest received from or paid to other RE & RX companies on intercompany loans
Code Inter-company Financing Transactions Costs 7119 Where a management centre or legal entity provides financing for another RX or RE company.
Code Inter-company Dividends Costs 7120 Dividends paid or declared from other RE or RX companies
Code Inter-company Other Charges & Royalties Costs 7121 Other charges and royalties from other RE or RX companies. Include WW management charges here.
Parent Non Activity Items Costs 7150 Items which are material and do not relate to the normal trading activities of the entity. Treatment should be agreed with by Group Finance
Code Sales of Major Fixed Assets Costs 7151 Only when material transactions and in relation to a major disposal and treatment should be agreed by Group CFO
Code Litigation and Legal Costs Costs 7152 Only material legal costs and treatment should be agreed by Group CFO
Code Underwriting Results Costs Costs 7153 Unlikely to be used by Group Finance
Code Cost of Forward Exchange Dealing Costs 7154 Unlikely to be used by Group Finance
Code Acquisition Costs Expensed Costs 7155 To the extent that costs are material and in connection with an acquisition where a paper had been submitted (and the DD therefore had prior approval)
Code Office Relocation Costs Costs 7156 Only when material costs are incurred when relocating. Should be agreed with Group Finance
Code Other Non-recurring Items Costs 7157 Any other non-activity items which cannot be included in any of the lines above
Code Recharges to Joint Ventures (not Subsidiaries) Costs 7210 Recharges of costs made to joint Ventures of RX
Exchange difference arising when transactions or balances are translated from a foreign currency to the functional currency of the entity. Please note that for exchange differences arising on direct costs, these should be included on
Code Foreign Exchange Gain/Loss on ordinary activities. Costs 7250 account 5886.
Parent Restructuring Costs Costs 7280 When a restructure occurs costs will be incurred such as severance/redundancy, retention bonuses and vacant property costs. Agreement should be obtained from Group Finance before these accounts are used.
Code New Restructuring Charges Costs 7281 This account should only be used if advised by RE, normally all restructuring costs should go to the exceptional restructuring.
Code Released prior period restructuring accruals Costs 7282 Reversal of accrual put through on account 7281 in a prior period
Code Exceptional Restructuring Charges Costs 7283 Costs incurred when a major restructure occurs and costs of a material nature are incurred
Parent Finance Costs Costs 7310 TBD - Group Finance
Code Gain/(Loss) - undesignated FX Instrument Costs 7311 TBD - Group Finance
Code Gain/(Loss) - de-designated FX Instrument Costs 7312 TBD - Group Finance
Code Gain/(Loss) - IR derivatives designated Costs 7313 TBD - Group Finance
Code Gain/(Loss) - IR derivatives not designated Costs 7314 TBD - Group Finance
Code Foreign Exchange Gain/(Loss) on external net debt Costs 7315 TBD - Group Finance
Code Foreign Exchange Gain/(Loss) on cash Costs 7316 TBD - Group Finance
Code Foreign Exchange Gain/(Loss) on Intercompany Loans Costs 7317 TBD - Group Finance
Code Cash flow hedges - ineffective portion Costs 7318 TBD - Group Finance
Code Interest rate cash flow hedges recycled Costs 7319 TBD - Group Finance
Code Discount interest Costs 7320 TBD - Group Finance
Code Other finance Costs Costs 7321 TBD - Group Finance
Code Share of Joint Venture's Finance Costs Costs 7322 TBD - Group Finance
Code Foreign Exchange Gain/(Loss) on Intercompany Transaction Costs 7323 TBD - Group Finance
Parent Interest Income - External Costs 7350 TBD - Group Finance
Code Interest Income on bank deposits Costs 7351 Interest income received on bank deposits
Parent Interest Expense - External Costs 7380 TBD - Group Finance
Code Interest Expense on bank loans and CP Costs 7381 Interest paid on bank loans and Commercial Papers.
Code Interest Expense on other loans Costs 7382 Interest paid on loans excluding bank loans
Code Interest Expense - obligations under FL Costs 7383 The finance charge element of the minimum lease payments which is allocated to each period during the finance lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability
Code Interest on undesignated derivatives Costs 7384 TBD - Group Finance
Parent Other non financing items Costs 7410 TBD - Group Finance
Code Reverse notional pension charge Costs 7411 IFRS requirement to provide for potential liabilities on the balance sheet. This is a reversal of the element of the pension charge which does not result in a cash outflow. Only used in the UK at present
Code Impairment of investment in subsidiaries Costs 7412 If the value of the investment in subsidiary on the balance sheet cannot be justified an impairment review should take place and any reduction in value would be included on this account

Parent Tax Costs 7450 Current and deferred ( income taxes) should be recognised as income or an expense and included here. Income taxes should include all domestic and foreign, country, state and local taxes which are based on taxable profits.
Code Tax on adjusted profit before tax Costs 7451 Tax on Adjusted Profit
Code Tax on joint ventures Costs 7452 Tax Payable on Joint Venture Income
Withholding tax paid Costs 7453
Code Minority Interests Costs 7480 TBD - Group Finance
Code Minority Interest Costs 7481 TBD - Group Finance
Parent Acquisition Integration Costs Costs 7510 TBD - Group Finance
Code Acquisition Integration Costs Costs 7511 Exceptional costs associated with integrating an new acquisition into the business

56647483.xls Financial Accounts

Code Share of Joint Venture's ARIC Costs 7512 Share of exceptional costs associated with integrating an Acquisition into RX
Code Tax on acquisition integration costs Costs 7513 TBD - Group Finance
Parent Disposal of businesses/subsidiaries Costs 7550 TBD - Group Finance
Code Profit/(Loss) on disposal of businesses Costs 7551 Profit or Loss generated from disposal of wholly owed business
Code Profit/(Loss) on disposal of subsidiary Costs 7552 Profit or Loss generated from disposal of subsidiary
Parent Major disposals - assets and investments Costs 7580 TBD - Group Finance
Code Building closure costs Costs 7581 Costs associated with having a vacant building for sale (building sale price should be over $250,000)
Code Profit/(loss) - disposal of land and buildings Costs 7582 Gain or Loss realised from sale of land & buildings over $250,000
Code Profit/(loss) - major disposal of other assets Costs 7583 Gain or Loss realised from sale of non land & buildings over $250,000
Code Profit/(loss) on disposal of investments Costs 7584 Profit or loss realised from disposal of investment (subsidiary)
Code Profit/(loss) on disposal of joint ventures Costs 7585 Profit or loss realised from disposal of joint venture
Parent Vacant property lease obligations Costs 7610 Expense assoc with leased properties not occupied, must comply with RE guidance
Code Vacant property lease payments Costs 7611 Lease payments due in the period for unoccupied leased properties
Parent Tax on profit/(loss) on disposals Costs 7630 TBD - Group Finance
Code Tax charge on disposals Costs 7631 TBD - Group Finance
Parent Net Other Adjusting Items (non-ARIC) Costs 7660 TBD - Group Finance
Code Revaluation of RE Ventures Investments Costs 7661 TBD - Group Finance
Code Other Adjusting Items (non-ARIC) Costs 7662 TBD - Group Finance
Code Tax on other adjusting items (non-ARIC) Costs 7663 TBD - Group Finance
Code Other LT deferred tax charge Costs 7664 TBD - Group Finance
Code Ordinary Dividends Declared Costs 7680 Dividends declared on share category "ordinary" per IFRS definition
Code Dividends Declared - Ordinary shares Costs 7681 Dividends declared on share category "ordinary" per IFRS definition
Parent Net Income Recognised Directly in Equity Costs 7710 TBD - Group Finance
Code RX on translation of foreign operations Costs 7711 TBD - Group Finance
Code Actuarial Gain/(loss) - defined benefit schemes Costs 7712 TBD - Group Finance
Code Gain/(Loss) - on available for sale investments Costs 7713 TBD - Group Finance
Code FV movement on CF hedges Costs 7714 TBD - Group Finance
Code Tax on actuarial gain/(loss? On DBS Costs 7715 TBD - Group Finance
Code Net Tax recognised directly in equity Costs 7716 TBD - Group Finance
Code Tax on FV movements on CF hedges Costs 7717 TBD - Group Finance
Code Tax on other taken directly to equity Costs 7718 TBD - Group Finance
Code Transfer to profit from hedge reserve Costs 7719 TBD - Group Finance
Code Amounts Capitalised in Stock Costs 7740 TBD - Group Finance
Code Capitalised Amounts In Stock Costs 7741 TBD - Group Finance
Code Adjustment for Capitalised labour costs Costs 7750 TBD - Group Finance
Code Capitalised Labour costs Adjustment Costs 7751 TBD - Group Finance
Parent Capitalised Development Costs Charge Costs 7760 TBD - Group Finance
Code G/L on sale of assets in trading profit Costs 7761 TBD - Group Finance Disclosures
Code Amortisation of pre-publication costs Costs 7762 Unlikely to be used in RX
Code Impairment of pre-publication costs Costs 7763 Unlikely to be used in RX
Code Amortisation of capitalised development Costs 7764 Capitalised development costs should be amortised over its estimated useful life which should not normally exceed five years
Code Impairment of capitalised development Costs 7765 TBD - Group Finance Disclosures
Code Amortisation of software Costs 7766 Amortisation of software = Accouint 5385 overheads
Parent Amortisation & Impairment Costs 7770 TBD - Group Finance
Code IT Software Depreciation - DO NOT USE Costs 5385 DO Not use, Use account 7766, any costs coding here will be mapped to 7766.
Code Amortisation of acquired intangible asst Costs 5386 Amortisation charge on acquired intangibles assets
Code Amortisation of JVs excess cost Costs 5387 Amortisation charge on JV excess cost
Code Amortisation of capitalised development - DO NOT USE Costs 5388 DO Not use, Use account 7764, any costs coding here will be mapped to 7764.
Code Share of Amortisation of JV's Excess Costs 5389 TBD - Group Finance
Code Impairment of goodwill Costs 5390 Impairment charge on Goodwill
Code Impairment of acquired intangibles Costs 5391 TBD - Group Finance
Deferred Tax -on Amortisation of Intangibles Costs 5392 Required for M1 income statement
Code Net Foreign exchange losses/gains Costs 7780 TBD - Group Finance Disclosures
Code Foreign Exchange Losses/Gains Costs 7781 TBD - Group Finance Disclosures
Code Government Grants Costs 7790 TBD - Group Finance Disclosures
Code Government Grant Costs 7791 TBD - Group Finance Disclosures
Code Suspense P&L Account Costs 7998 TBD - Group Finance
Code P&L Suspense Account Costs 7999 TBD - Group Finance
Parent Adjustments Costs 8000
Code Business Unit Adjustment Costs 8001 Adjustment to Business Unit Costs by the Business Unit before submitting to Region
Code Region Adjustment Costs 8002 Adjustment to Regional Costs before submission to Group Finance
Code Group Finance Adjustment Costs 8003 Adjustment to RX Costs before submission to Reed Elsevier.

56647483.xls Financial Accounts

Management
Centre Code Management Centre Definition
1000 Portfolio Team / Event Team 0 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1001 Portfolio Team 1 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1002 Portfolio Team 2 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1003 Portfolio Team 3 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1004 Portfolio Team 4 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1005 Portfolio Team 5 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1006 Portfolio Team 6 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1007 Portfolio Team 7 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1008 Portfolio Team 8 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1009 Portfolio Team 9 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1010 Portfolio Team 10 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1011 Portfolio Team 11 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1012 Portfolio Team 12 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1013 Portfolio Team 13 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1014 Portfolio Team 14 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1015 Portfolio Team 15 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1016 Portfolio Team 16 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1017 Portfolio Team 17 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1018 Portfolio Team 18 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1019 Portfolio Team 19 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
1020 Portfolio Team 20 Where Business Units split overheads into departments then use the Portfolio Teams 1 to 20. Where Business Units only have 1 Overhead department for all Event teams then use 1001.
2500 Research & Development The Overhead department responsible for Research & Development.
3000 Central Marketing Marketing that is carried out for the Business Unit or Corporate Marketing, where the Marketing activity does not relate to one particular event, but relates to many events. This department is a support to all Management Centres. Where Marketing relates to
an Event or Profit Centre then the cost must be coded to Portfolio Team/Event Team.
3500 Management Management are those who get people together to accomplish a desired goal. Management comprises planning, organising, re-sourcing, leading or directing, and controlling an organisation (a group of one or more people or entities) or effort for the purposes
of accomplishing a goal.
4010 BU Finance The Finance overhead Department in each Business Unit
4020 Group Finance The overhead department for Group Finance based at Head Office
4500 New Business Development Is a function whose role it is to create and grow Reed Exhibitions. Using techniques which include, but are not limited to, concept and brand development, assessment of target markets, intelligence gathering on customers and competitors.
5000 Facilities Facilities department is responsible for ensuring the smooth running of the environment that the business operations from. For example, sourcing and maintaining offices.
5500 Human Resources Human Resources department is the combination of administrative personnel functions with performance management, employee relations and resource planning.
6010 Infrastructure Corporate IT Infrastructure department
6020 Support Corporate IT Application support department
6030 Management Business Units will include all IT costs here except for Development Projects.
6040 Development Projects All local and global development projects. Where individual projects are listed in 9000 Projects or where a project must be identified then use the 9000 range.
6050 Governance CIT department covering governance and security.
6070 Operational E Business Business units will include all E Business IT department costs except for E Business development projects.
6080 Development Projects E Business local and global development projects.
6500 Legal
9000 Projects
9001 Synapse Any costs associated with the Synapse Project
9002 Nova Any costs associated with the Nova Project.
9003 Nucleus Any costs associated with the Nucleus Project.
9499 Other Projects To Capture any costs for projects. Where a BU wants to split a project out, then a change request must be completed and submitted to Synapse and a code will be issued.
9500 Acquisitions
9998 Other Acquisitions
Costs associated with acquisition research and have not yet become a Profit Centre. Where a BU wants to split out Acquisition costs into individual acquisitions then a change request form must be completed and submitted to Synapse and a code will be issued.
9999 No Management Centre For Balance Sheet only, where a transaction is not Deferred Revenue, Deferred Costs, Trading Payables, Trading Receivables or a Work In Progress Account that will be catpitalised. Refer to validation rules.

56647483.xlsManagement Centre
 CODE Business Type Definition
1000 Exhibition An exhibition organised so that companies in a specific industry can showcase and demonstrate their new products
and services. Some trade fairs are open to the public, while others can only be attended by company
representatives (members of the trade) and members of the press.
2000 Conference A conference is a meeting of people who 'confer' on a topic, for the purposes of business model it must be revenue
generating otherwise referred to as a seminar.

3000 Stand Building A construction based business specialising in building stands for exhibitions, both internal and external to Reed
Exhibitions.

4000 Venue Hosting Where RX either owns or has a management contract to run a venue. For example, Austria has a contract to run
Vienna's Messe.

5000 E-Business E-Business is the utilisation of information and communication technologies in support of all the activities of
business. Electronic commerce focuses on the use of technology to enable the external activities and relationships of
the business with other businesses.
6000 Management Services Where RX receives a management fee for using expert knowledge to assist other parties.

7000 Publishing Revenue and costs from selling literature or information (including journals but excluding database selling and
marketing related sales)

7500 Membership Revenue and costs from memberships where revenues are recognised on a monthly basis.

8000 Sales Agency Acting as an agent which brings in sales, for example, International Sales Group (ISG)

9000 Other A Business Model not listed above. A holding account for any future Business Models.

9999 No Business Model Where a business model is not applicable e.g. overhead costs such as IT, and Balance Sheet.

56647483.xlsBusiness Model
 CODE Product Parent Product Child Definition
11100 Space Only

11101 Bare Space - Inside Hall/venue rental costs and Stand Space sales revenue that is inside a venue.

11102 Bare Space - Outside Hall/venue rental costs and Stand Space sales revenue that is outside a
venue.

11103 Table Top Space Costs of providing Table Top Space including the venue area costs. Sales
Revenue of Table Top Space.

11104 Moorings Costs of providing an area for Boat Moorings and revenue received from sales
of Moorings, for a boat show.

11160 Space Enhancements

11161 Corner Supplement The supplement revenue from sales over and above the Bare Space Price for
a stand that is on a corner site and any costs associated with providing the
Corner Space.

11162 Zone Supplement The supplement revenue from sales over and above the Bare Space Price for
stands that are in areas of the Hall that are charged at premium rates. This
would also apply to stands that are charged for being near a feature or at the
front of the event. Also for any costs associated with providing this particular
zone.

11163 Aisle Supplement The supplement revenue from sales over and above the Bare Space Price for
stands that are on an aisle or the main aisle and costs associated that might
be incurred in providing the aisle space.

11164 Double Decker Supplement The supplement revenue from sales of an additional level to a stand over the
Bare Space Price for a stand. Also the associated costs with providing the
Double Decker stand.

11165 Other Space Enhancement Supplement The supplement revenue from sales of any other Space Enhancements and
their associated costs.

11200 Stands

11201 Shell Scheme Supplement Only the supplement for the shell scheme revenue, not the value of the Shell
& Space stand must be included here. Also costs of providing Shell Scheme.

56647483.xlsProducts
11202 Stand Furniture & Equipment Costs and Revenue from providing furniture, furniture packages or equipment
for stands. Different packages relating to an event can be added here at local
level.

11203 Stand Electrics & Utilities Costs and Revenue from providing electrics for stands, if not included in Shell
Scheme. This is where a stand includes lighting and electrics as part of their
stand. Where extra electrics for stands is purchased, or water supply etc will
be included in Venue Products

11204 Carpeting Include the costs of carpeting for shell scheme stands here. Where carpet for
stands is charged separately from Shell scheme then include revenue for
carpets for stands here.

11205 Decoration & Design Costs and Revenues from providing decorating and design services for
stands, will include Space Plus. Will include Decorator Revenue.

11206 Wi Fi/Internet Connections Charges for wi fi facilities to stands.

11300 Venue Products

11301
The costs of hiring meeting rooms and any revenue received from hiring
Meeting Room Meeting Rooms to a third party.
11302

The cost of hiring Hotel Rooms and revenue received from hiring hotel rooms
Hotel Suite to a third party for a meeting etc.
11303

The cost of providing venue and stand catering and revenue received from
providing catering, Where catering is for a Special Event or Feature then do
Venue & Stand Catering not use this product, use the relevant Special Event or Event Feature product.
11304

Costs of storage areas and revenue received for storage areas. Would also
Storage Areas include any secure storage at a Jewellery Event.
11305
Cost of parking and revenue received from charging people for use of car
Parking parking.
11306

Costs for Early or late access and revenue received from recovering late
working charges where an Exhibitor has requested more time to build or break
Early & Late Access down their stand outside of the contracted\allocated time.

56647483.xlsProducts
11307 The cost of Electrics and Utilities and revenue received from recovering Utility
fees charged where an exhibitor has requested extra lighting, sockets,
internet, water supply or other utilities.
Electrics & Utilities
11308 Cost of Cleaning and Waste disposal and revenue received from recovering
cleaning costs where an Exhibitor has requested extra cleaning.
Cleaning & Waste
11309 Cost of Furniture and Equipment that is not for a Stand, Feature or Special
Event, will include venue audio and visual equipment, aisle carpeting, hall
dressing, general directional signage If it is for a stand then use code 11202
and any revenue received.
Furniture and Equipment
11310 Any other revenue received from recharging participants such as Dilapidations
and associated costs.
Other venue charges
11400 Event Services

11401 Lifting & Drayage Revenue received from recovering costs charged for lifting and transporting
goods to stands and the associated costs.

11402 Compliance Revenue received from recovering fees from Exhibitors for Music Licences,
Survey & Inspection fees etc. A music licence is where an exhibitor wishes to
play music on the Stand or at a Special Activity. The associated costs will
also be captured here.

11403 3rd Party Contractor The fee charged to exhibitors for using a contractor that is not the Event
recommended and associated contractor.

11404 Hotel & Travel Bookings Costs for booking Travel and accommodation for Exhibitors, Hosted Buyers,
Visitors and the revenue received from Exhibitors, Hosted Buyers etc for
providing the service

11500 Marketing Products

11501 Costs of producing Bags and any revenue received from selling space on
bags to Participants to have their logo printed on.
Bags
11502 Revenue received from selling banners or You are here boards or any other
signage to Participants to have their logo printed on. All costs associated with
producing the banner with the logo and rigging.
Signage
11503 Revenue received from selling advertising space on Carpet Tiles to
Participants to have their logo printed on. All costs associated with producing
the carpet tile with the Logo.
Carpet Tiles
11504 Revenue received from selling advertising space or Sponsorship of Direct mail
and inserts to a Participant. All costs associated with Direct Mail

Direct Mail
11505 Revenue received from renting out lists of visitors, exhibitors or delegates and
any associated costs.
Lists

56647483.xlsProducts
11506 Revenue received from selling advertising space on Lanyards, Badges & Key
Cards to a Participant. Costs of providing Lanyards, Badges & Keycards.

Lanyards, Badges & Key cards

11507 Sponsorship Revenue from a company sponsoring the entire event and any
associated costs.
Headline Sponsor
11508 Revenue received from sponsoring or selling event maps, pre show planner,
event directories or catalogues. All costs associated with providing Event
Maps, pre show planners, event directories or catalogues.

Event Guides & Catalogues

11509 Revenue received from selling or sponsoring the conference programme. All
costs associated with producing a conference programme.

Conference Programme
11510 The costs of producing any other conference content and proceedings and
any revenue generated from sales of content and proceedings from a
conference.
Other Content
11511 Cost of providing any marketing material not listed in Marketing Products and
any revenue generated from sales of any other Marketing Products not listed
including DVD's for Exhibitors.
Other Items
11512 All costs associated with production and mailing of sales brochures and any
other sales materials including Sales Kits.
Sales Brochures
11513 All costs associated with production and mailing of Application packs for re
booking stands including Space Draw.
Application Packs
11520 All costs for producing a Journal or Publication and revenue received from
selling advertising in journals and publications, that is not the Event
Guide/Catalogue/Directory.
Journals & Publications
11521 Revenue received from Participants becoming a member, which may then
entitle them to exhibit at an exhibition or be included in the journal circulation.
Membership Directory
11530 Costs associated with producing Conference Streams and revenue generated
from sponsorship of a conference stream within a conference.
Conference Stream
11580 Costs of producing a Flyer for a Marketing Campaign. Revenue received from
sponsorship.
Flyer
11581 Costs of producing a Newsletter and any revenue regenerated from
sponsorship of a Newsletter.
Newsletter
11582 Costs of producing an insert for a marketing campaign, and revenue
generated from sponsorship of Inserts.
Insert
11583 Costs of producing tickets for marketing campaign and revenue generated
from logos and sponsorship of tickets.
Tickets

56647483.xlsProducts
11584 Costs of producing a fax shot for a marketing campaign and revenue
generated from sponsorship of a fax shot.
Fax
11585 Costs of producing Postcards for a marketing campaign and revenue
generated from sponsorship of the postcards.
Postcards
11586 Costs of providing a voice mail blast as part of a marketing Campaign,

Voice Mail
11587 Costs of providing an Email campaign as part of the Marketing Campaign.

Direct Email
11589 Costs associated with producing a magazine or newspaper advert as part of
the marketing campaign.
Press Advert
11590 Costs associated with producing a Television Advert as part of the marketing
campaign.
TV Advert
11591 Costs associated with producing and running a Radio advert as part of the
marketing campaign.
Radio Advert
11592 Costs associated with a Poster advert as part of the marketing campaign.

Poster Advert
11595 Costs associated with providing giveaway products, i.e. pen for everyone that
Pre Registers and attends the event.
Giveaway Products/Premiums
11600 Special Event

11601 Sponsorship revenue, ticket revenue and any other revenue generated from
an Award Ceremony. All costs associated with organising and delivering an
Award Ceremony. For costs use activity under 35000.
Award Ceremonies
11602 Sponsorship revenue, ticket revenue, catering revenue and any other revenue
generated from a Breakfast. All costs associated with organising and
delivering the Breakfast Event. For costs use activity under 35000.
Breakfasts
11603 Sponsorship revenue, ticket revenue, catering revenue and any other
revenue generated from a Dinner event. All costs associated with organising
and delivering a Dinner Event. For costs use activity under 35000.
Dinners
11604 Sponsorship revenue, ticket revenue, catering revenue and any other
revenue generated from a Lunch event. All costs associated with organising
and delivering a Lunch event. For costs use activity under 35000.
Lunches
11605 Sponsorship revenue, ticket revenue and any other revenue generated from a
Networking Event. All costs associated with organising and delivering a
Networking Event. For costs use activity under 35000.
Networking Events

56647483.xlsProducts
11606 Sponsorship revenue, ticket revenue and any other revenue generated from
an Opening Ceremony. All costs associated with organising and delivering an
Opening Ceremony Opening Ceremony. For costs use activity under 35000.
11607 Sponsorship revenue, ticket revenue and any other revenue generated from a
Reception. All costs associated with organising and delivering a Reception.
For costs use activity under 35000.
Receptions
11608 Revenue received from providing a workshop and all costs associated with
delivering a Workshop. For costs use activity under 35000.
Workshops
11609 Sponsorship revenue, ticket revenue and any other revenue generated from
any other Special Event. All costs associated with organising and delivering
any other Special Event. For costs use activity under 35000.
Other Special Events
11610 Sponsorship revenue, ticket revenue and any other revenue generated from a
Press Event. All costs associated with organising and delivering the Press
Event. For costs use activity under 35000.
Press Events
11611 Sponsorship revenue, ticket revenue and any other revenue generated from a
Concert. All costs associated with organising and delivering the Concert. For
costs use activity under 35000.
Concerts
11700 Event Features

11701 All costs associated with providing and running a Bar within an Exhibition or
Conference. Sponsorship, catering revenue and any other revenue received
from providing a Bar within the Event.
Bar
11702 All costs associated with providing and running a restaurant or Café within an
Exhibition or Conference. Sponsorship, catering revenue and any other
revenue received from providing a Restaurant within the Event.
Restaurant
11703 All costs associated with providing a Hospitality Area within an Event.
Sponsorship revenue or other revenue received from providing an Hospitality
Area.
Hospitality Area
11704 All costs associated with providing Seminar Theatre with an Event.
Sponsorship revenue or other revenue received from providing Forums, a
Seminar, or a Conference Theatre within an Exhibition where the Seminar
Theatre is deemed a visitor attraction rather than a revenue generator.

Seminar Theatre
11705 All costs associated with providing an Internet/Wi Fi area or Café, or
Business lounge. Revenue received from the Internet or Wi-Fi Area or café
Internet / Wi-Fi Area and all associated costs.
11706 All costs associated with providing the press office at an event. Revenue
received from Sponsoring the Press office and all the costs of producing the
sponsorship.
Press Office

56647483.xlsProducts
11707 All costs associated with providing the registration area at an event. Revenue
received from Sponsoring the Registration Area and all the costs of producing
the sponsorship.
Registration Area
11708 All costs associated with providing a Sales Office, or Exhibitor Lounge.
Revenue received from Sponsoring the Sales office and all the costs of
producing the sponsorship.
Sales Office
11709 All costs associated with providing a VIP Area or Lounge. Sponsorship
revenue received and costs of providing sponsorship.
VIP Area/Lounge
11710 All costs associated with the display areas, product showcases,
demonstration areas. Placement fees and sponsorship revenue received for
Displays providing a Display area or product show case. A
11711 All costs associated with providing the organiser office at an event.

Organiser Office
11712 All costs associated with a product locator or Information Point and any
sponsorship revenue received.
Product Locator/Info Point
11725 Costs associated with providing any other feature at an Event and any
revenue received from any other Feature.
Other Features
11800 Attendance

11801 Visitor Registration Tickets purchased by Visitors to enter the event.

11802 Exhibitor Registration Tickets purchased by Exhibitors over and above their free allocation.

11803 Exhibitor Invites Tickets purchased by Exhibitors to give to their clients.

11804 Delegate Registration Entrance fees paid by Delegates to enter an event, includes delegates paying
for registration to a conference for tuition.

11805 Press Registration Entrance fees paid by Press attendees.

11806 Hosted Buyer Registration Entrance fees paid by Hosted Buyers'.

11807 Co Exhibitor Registration This can be split down further locally to the fee paid by the Co-Exhibitor or the
fee paid by the Exhibitor for having a Co-Exhibitor

11900 Advisory & Management Services

56647483.xlsProducts
11901 Consultancy Services Revenues and costs associated with providing consultancy services.

11902 Customer Workshops Revenues and costs associated with providing customer workshops.

11903 Customer Entertaining Revenues and costs associated with providing entertainment for customers.

12200 Commissions

12201 Floral Commissions Commission received from contractors for floral ordered by exhibitors

12202 Security Commissions Commission received from contractors for security ordered by exhibitors

12203 Hotel & Travel Booking Commissions Commission received from contractors for Hotel & Travel booked by exhibitors
and RX staff.

12204 Food & Beverage Commissions Commission received from contractors for Food & Beverage ordered by
exhibitors

12205 Design & Build Commissions Commission received from contractors for Design & Build products ordered by
exhibitors

12206 Light Pen/Lead Retrieval Commissions Commission received from contractors for light pens used for scanning by
exhibitors, or lead retrieval.

12207 Sales Agents Commissions Commission received from providing sales Agents i.e. an ISG office.

12208 Other Commissions Commission received from contractors for any other items or services ordered
by exhibitors

12300 E Products

12301 Community Revenue received from Advertising, Sponsorship or subscription to a

Community site or Portal e.g. 365 Community.

12302 Website Costs of setting up and maintaining a Website and all revenues from
Sponsoring the website. This is not for the On Line Company Directory, that
is product 12303 Directory. It is for example sponsorship of the home page,
of registration pages, confirmation and reminder emails.

12303 Directory To include revenue from Internet Listings in an On Line Company Directory,
Sponsorship, Advertising and subscription revenue and any associated costs.

12304 Product Gallery Revenue received from addition of a product catalogue to a company listing
within an Online Directory and any associated costs.

56647483.xlsProducts
12305 Standard Display Advertising Revenue received for Banner Advertising, Button Advertising, Skyscraper
Advertising, MPU (Message plus unit) advertising and Popp up or Overlay
Advertising on a Website and any associated costs.

12306 Videos Video advertising on a website sold either for a period of time or on a cost per
thousand (CPM) or cost per click basis and any associated costs.

12307 Email Advertising spots in emails outside of main sponsor or Sponsorship of an

email and any associated costs.

12308 Search Revenue received from sponsorship of keyword(s) or phrases in a website

search and any associated costs.

12309 Webinar Revenue received from sponsorship of an audio or video webinar or payment
for one off download or access to a webinar and associated costs.

12310 Podcast Revenue received from payment for one-off download or access to a podcast
and associated costs.

12311 Database Revenue received from sales of one-off download of selected sales leads
from a contact database (unit sale), usually sold on a pay per lead cost. Also
for associated costs.
12312 Meeting Planner Revenue received for access to a meeting planner or appointment setting tool
and associated costs.
12313 Surveys
Revenue received for creating, managing and providing results of online
surveys and associated costs.
12314 E Commerce
Revenue received from partnership with a third-party with an agreed share of
revenue generated for online transactional activity e.g. Google adsense and
hotel bookings and associated costs.
12315 Tuition Revenue received from Tuition or continuous professional development and
associated costs.
12316 Revenue received from an on line Exhibition and associated costs.
On Line Exhibition
12950 Administration & Funding
12951 Administration Revenue generated by cancellation fees, insurance income, administration
fees and associated costs.
12952 Grants
DO not Use
12960 Grant Funding
12961 Grants
Grant Income relating to U.S Conferences and associated costs.
12400 No Product
12401 No Product
Where no product is applicable, e.g.. Functional activities; expenses, and
indirect/overhead costs.

56647483.xlsProducts
 Session Code Description Definition
2008 2008 When an edition of a profit centre occurs in this year
2009 2009 When an edition of a profit centre occurs in this year
2010 2010 When an edition of a profit centre occurs in this year
2011 2011 When an edition of a profit centre occurs in this year
0000 N/A Where the profit centre does not have distinct cut-offs, for example a website would run all year every year

56647483.xlsSession
Activity Code Parent Child
31100 Venue & Property Management

31101 Venue & Property Management

31102 Security Services

31103 Feature Management

31104 Stand Construction

31200 Registration Fulfilment

31201 Pre Show Registration Fulfilment

31202 On Site Registration Organisation

31203 Post Show Attendance Reporting.

31300 Sponsorship Fulfilment

31301 Sponsorship Fulfilment

31400 Visitor Delivery

31401 Visitor Direct Marketing

31402 Visitor Direct E Marketing

31403 Visitor Space Advertising

31404 Visitor On-line Advertising

31405 Visitor Telemarketing

56647483.xlsActivity
Activity Code Parent Child

31406 Visitor Programmes

31407 Visitor Database Management

31500 Exhibitor Delivery

31501 Exhibitor Promotion

31502 Exhibitor E Promotion

31503 Other Event Participation

31504 Exhibitor Development

31505 Exhibitor Telesales

31506 Exhibitor Programmes

31507 Exhibitor Database Management

31600 Delegate Delivery

31601 Delegate Promotion

31602 Delegate E Promotion

31603 Delegate Delivery Other

31604 Delegate Telemarketing

31605 Evaluation & Testing

31607 Delegate Database Management

31700 Content Development

31701 Content Development

56647483.xlsActivity
Activity Code Parent Child

31702 Conference Speaker Management

31800 Hosted Buyer Delivery

31801 Hosted Buyer Co-Coordinating & Handling

31802 Hosted Buyer Development

31803 Hosted Buyer Promotion

31900 Press & PR Management
31901 Press & PR Management

31902 Corporate Promotion

31950 Marketing Strategy Development

31951 Strategy and Design Development

32000 Barter Delivery

32001 Barter Deal

32002 Barter Fulfilment

33000 Database Management

33001 Database Management

34000 Subscriber Delivery
34001 Subscriber Delivery
35000 Special Projects/Special Events Management

35001 Visitor Special Projects & Events Fulfilment

35002 Exhibitor Special Projects & Events Fulfilment

35003 Delegate Special Projects & Events Fulfilment

35004 Hosted Buyer Special Project & Events fulfilment

General Special Projects, Features & Events

35006 Management
41000 Electronic Media Development
41001 Website Delivery
41100 External Advising and Consultancy
41101 Association Management

41102 Advisory & Steering Group Meetings

56647483.xlsActivity
Activity Code Parent Child

41103 Other Industry Experts and Consultants Services.

41200 Research & Development

41201 Event Development

41202 Post Show Research

41203 Competitor Research
41204 Acquisition Research & Development

41205 New Event Feasibility Studies

41206 Other Research & Development
41301 Functional Activities

41302 Selling

41303 Account Management

41304 Supplier Management

41305 Campaign Management

41306 Client Relations

41307 On Site Activities

41308 ISG Selling

41309 External Sales Agents selling

41400 Personnel Management

41401 Recruitment

41402 Training

41403 Labour Costs

41404 Team Building

41405 Other Personnel Management.
41500 Asset Management

41501 Asset Management

41600 Office Organising

41601 Business as usual

41602 Meetings

41603 Other Initiatives

41700 Administration & Financial Activities

41701 Administration & Finance

41800 No Activities
41801 No Activity

56647483.xlsActivity
Direct/Indirect Definition

Any other costs related to Venue and Property Management, such

as cleaning, floor managers, signage, general office, equipment and
Direct/Indirect furniture.

Direct/Indirect Any costs incurred in providing security at an Event or in the Office.

Costs incurred for developing and managing on site Features such

as a Lounge area. For special Features where the costs are to be
Direct tracked as a Special Project then use the Activity 35006.
Costs incurred for building stands and all elements of a stand such
Direct as furniture & equipment.

This activity captures all the costs involved in pre registration, use in
conjunction with the Financial account and the Product Dimensions
Direct will provide a cost and product mix,
Costs relating to providing registration at an Event e.g. Equipment &
temp staff. Use in conjunction with the Product Dimension to
Direct capture all the Registration area costs.
Costs relating to providing registration that are incurred after the
Direct event, such as data cleaning, reports etc.

This activity captures all the costs associated with delivering

Sponsorship opportunities, used in conjunction with the Financial
Account and the Product Dimensions will provide the full product mix
analysis such as Sign Production for Signage.

Specific Marketing campaigns to drive Sponsorship fulfilment can be

Direct created as sub-activates for local use.
Direct
This activity captures the Direct Marketing activities of visitor
delivery. Specific campaigns can be created as sub-activates for
local use. For additional analysis this activity can be used in
conjunction with the product dimension to provide the full product
mix (products such as postcards, flyers etc) associated with this
Direct activity.
This activity captures the Direct E Marketing activities of visitor
delivery. Specific campaigns can be created as sub-activates for
local use. For additional analysis this activity can be used in
conjunction with the product dimension to provide the full product
mix (products such as email, E-videos etc) associated with this
Direct activity.
This activity captures the Space advertising activities of visitor
delivery. Specific campaigns can be created as sub-activates for
local use. For additional analysis this activity can be used in
conjunction with the product dimension to provide the full product
Direct mix associated with this activity.
This activity captures the on-line advertising activities of visitor
delivery. Specific campaigns can be created as sub-activates for
local use. For additional analysis this activity can be used in
conjunction with the product dimension to provide the full product
Direct mix associated with this activity.
The activity to capture the costs associated with visitor
Direct Telemarketing such as a temporary members of staff.

56647483.xlsActivity
Direct/Indirect Definition

This activity captures the costs associated with a one off promotion
to visitors or any other cost not listed above. For Special Projects
Direct and Events such as Visitor Reception then use Activity 35001

This activity captures the costs associated with Visitor Database

Direct Management such as acquiring lists of potential visitors.

This activity captures the Exhibitor Promotion activities of Exhibitor

delivery. Specific campaigns can be created as sub-activities for
local use. For additional analysis this activity can be used in
conjunction with the product dimension to provide the full product
mix (products such as sales brochures, postcards, flyers etc)
Direct associated with this activity.

Exhibitor Promotion costs that relate to Marketing via the Website or

Direct Emails. Use the product Dimension to identify the product mix.
Costs of participating in another Event to promote this Event, the
financial account and will provide the analysis of the expenses
Direct involved such as entrance tickets, air travel etc.
This activity captures any costs associated with training &
developing Exhibitors e.g. on how to get the best out of Exhibiting
Direct and costs for Exhibitor open days etc
Temporary staff costs for the purpose of generating more sales to
Direct Exhibitors and any other costs associated with Telesales.

This activity captures the costs associated with a one of promotion

to exhibitors or any other cost not listed above, for Special Projects
Direct and Events such as Exhibitor Receptions then use Activity 35002.

This activity captures the costs associated with Exhibitor Database

Direct Management such as acquiring lists of potential Exhibitors.

This activity will capture all costs associated with Delegate

Promotion and the product dimension will provide the product mix
Direct analysis associated such as Conference Programme.

Delegate Promotion costs that relate to Marketing via the Website or

Direct Emails. Use the product Dimension to identify the product mix.
Any other costs associated with Delegate Delivery. For Special
Events and Projects for Delegates such as Delegate Receptions
Direct then use Activity 35003.
Any other costs associated with a Telemarketing campaign to
Direct Delegates.
Costs associated with providing testing and evaluation towards
Direct continuous professional development & training points

This activity captures the costs associated with Delegate Database

Direct Management such as acquiring lists of potential Delegates.

Costs for Content Development such as an Expert consultant fees,

Conference Programme production etc. Also costs relating to
producing the catalogue/show guide
The product dimension should be used to capture costs against the
Direct products being developed
56647483.xlsActivity
 Direct/Indirect Definition
Costs associated with managing speakers, Faculty and Honorarium
Direct such as Travel expenses and fees.
Direct

Direct Costs associated with Co-ordinating & handling of Hosted Buyers

Costs associated with developing the Hosted Buyer software and
Database & any costs to third parties to manage the Hosted Buyer
Direct Programme.
This activity will capture all costs associated with Hosted Buyer
Promotion and the product dimension will provide the product mix
Direct analysis associated.

Direct/Indirect Press & PR Fees and expenses.

Promotion associated with Global marketing or associated with the
company rather than specifically for an individual event or Portfolio
Indirect of Events.

Cost associated with developing the strategy for the marketing

campaigns which crosses all audiences (Visitor, Exhibitor etc.) and
does not pertain to just one and can not be allocated across the
Direct types of "Delivery"

The value of the products and services that are being provided to
RX in the Barter Deal that is equal to the revenue that is exchanged
Direct/Indirect e.g. Advertising
Any additional costs associated with providing a Barter that is
Direct/Indirect outside of the deal e.g. furniture and dump bins.

Costs associated with providing lists that are sold to customers.

Where database costs are incurred for RX to use to target exhibitors
then use Exhibitor Promotion or Exhibitor Telesales. Where lists are
bought by RX to target visitors then use Visitor Direct Marketing or
Direct/Indirect Visitor Telemarketing.

Direct/Indirect Costs associated with creating journals and publications.

Direct
Costs associated with Special Projects and Special Events for
Direct Visitors eg VIP programme, Visitor Reception etc.
Costs associated with Special Projects and Special Events for
Exhibitors eg. Exhibitor Reception etc. The individual events are
Direct tracked using the Product dimension.
Costs associated with Special Projects and Special Events for
Delegates e.g.. Delegate Receptions etc. The individual events
Direct are tracked using the Product dimension.
Costs associated with Special Projects & Events for Hosted Buyers
e.g.. Reception for Hosted Buyers. The individual events are
Direct tracked using the Product dimension.
This activity will capture all costs associated with Organising a
Special Event, Feature or any other Special Project that is not
specifically for one type of audience but is for the entire event e.g. a
Bar or Restaurant in the event the product dimension will provide the
Direct product mix analysis associated.

Direct/Indirect Costs associated with setting up and maintaining a web site.

Direct/Indirect Fees and Expenses relating to Associations

Fees and Expenses relating Advisory & Steering Group meetings
Direct/Indirect and advice.
56647483.xlsActivity
 Direct/Indirect Definition
Fees and expenses relating to any other Industry Expert or
Direct/Indirect consultant.

Costs associated with Research & Development for the entire event,
Direct/Indirect to re position the event, or ensure it is positioned correctly.
Costs associated with the mandatory Post Show Research and any
Direct/Indirect additional research carried out post show.
Direct/Indirect Costs associated with gathering research on Competitors.
Direct/Indirect Costs associated with researching acquisitions.
Costs associated with research & development around feasibility of
Direct/Indirect a new event.
Direct/Indirect Any other costs associated with research and development.

All expenses incurred by RX employees relating to selling RX

Direct/Indirect products.
All expenses incurred by RX employees relating to account
Direct/Indirect management, such as meetings and entertaining.
All expenses incurred by RX employees relating to supplier
Direct/Indirect management such as meetings and entertaining.
All expenses incurred by RX employees relating to Campaign
Direct/Indirect management such as meetings etc.
All expenses incurred by RX Event Management Employees relating
to client relationship management particularly expenses relating to
Direct/Indirect Associations, and sponsors.

Direct/Indirect All expenses incurred by RX employees whilst on site at an Event.

Direct/Indirect All expenses incurred by ISG for an Event.
All expenses incurred by an External Sales Agent i.e. not ISG or RX
Direct/Indirect employee

All costs associated with recruitment; Agency fees, meeting rooms

Indirect etc.
All costs associated with Training: Course fees, meeting rooms,
Indirect expenses to and from the training centre etc.
All salary and associated costs such as healthcare, cost of company
Indirect car, car allowance, pension etc.

Indirect Costs associated with team building such as Christmas Party etc.
Indirect Costs for any other personnel management not listed above.

Costs associated with managing assets such as Depreciation,

Indirect Repairs and Maintenance, Software and Hardware costs.

Costs associated with the day to day running of the RX office which
Indirect would include consumable costs.
Costs associated with the day to day running of the RX office which
Indirect would include consumable costs.
Costs associated with projects and initiatives not for training or
Indirect recruitment.

To include costs such as Insurance, Bank Charges, Provision for

Direct/Indirect debts etc.

Direct/Indirect Where the activity is not applicable e.g. Revenue

56647483.xlsActivity
Group

Parent ASSETS Balance Sheet 1000

Parent Non Current Assets Balance Sheet 1100
Parent CURRENT ASSETS Balance Sheet 1300

Parent LIABILITIES

Parent CURRENT LIABILITIES

Parent NON CURRENT LIABILITIES

Parent EQUITY

Parent SHAREHOLDERS FUNDS

Parent TOTAL REVENUE

Parent TOTAL COSTS
An asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected

Balance Sheet

Balance Sheet
Balance Sheet

Balance Sheet

Balance Sheet

Revenue
Costs
 Parent
Parent
Parent

A
liability
is a
present
obligati
on of
the
entity
arising
from
past
events,
the
settlem
ent of
which is
expecte
d to
result in
an
outflow
from
the
entity of
resourc
es
embody
ing
econom
ic
benefits
2000 . Parent

All
liabilitie
s which
are due
within
one
year of
the
balance
sheet
2100 date. Parent
 A
compan
y's
debts or
obligati
ons that
are due
after
one
2500 year. Parent

Assets -
Liabilitie
3000 s Parent

The
Balance
Sheet
value of
the
shareho
lders
interest
in the
compan
3100 y. Parent

See RX
policies
on
revenue
recognit
ion,
show
reportin
g and
Electro
nic
product
revenue
4000 s Parent
5000 Parent
Account Partner Type - Parent Account Partner Name - Child Code Old code
Inter-company Partners
Ard Orac ARD_AT00 10001
RBI Agencies BACU00 10002
Lexis Nexis Australia BATL00 10003
Cahners Business Information CAHBUS 10004
Reed Business Information S.A. CEM_ES00 10005
CMD Group Canada CMDCAN000 10006
Australian Dormant Companies DORMAU00 10007
RBI_Germany EBI_DE00 10008
RBI France EBI_FR00 10009
EBI_Italy (Euro) EBI_IT00 10010
Editions JurisClasseur EJC_FR00 10011
Excerpta Medica Japan EMT_JP00 10012
ERF Group inc Elsevier Finance SA ERFNL001 10013
Harcourt India HAI_IN00 10014
Reed Elsevier Australia INVL00 10015
U.S. Online LEXNEX 10016
LN Hong Kong LNA_HK00 10017
LN India LNA_IN00 10018
LN Japan LNA_JP00 10019
LN Singapore LNA_SG00 10020
LexisNexis Europe (Germany) LNE_DE00 10021
Lexis Nexis Risk Management LNRM_US0 10023
Reed Midem Inc LE_000020 10024
Reed Midem Ltd LE_000021 10024
Reed Midem SA LE_000022 10024
RBI France RBI_FR00 10026
Reed Business Information Hong Kong RBI_HK00 10027
Reed Business Information Japan RBI_JP00 10028
Reed Business Information Singapore RBI_SG00 10029
RBI US Offices RBI_US00 10030
RBI Spain Holdings RBIHES00 10031
RBI Magazines & Icislor RBPMAG00 10032
Reed Exhibitions Argentina srl LE_000001 10033
EFCA (JV) srl LE_000073 10033
System Standbau GmbH LE_000003 10034
Reed Elsevier Austria GmbH LE_000004 10034
Reed Messe Salzburg GmbH LE_000005 10034
Reed Messe Wien GmbH LE_000006 10034
Vienna Venue Management GmbH LE_000062 10034
CEE Austria LE_000078 10034
Reed Business Information Pty Ltd LE_000002 10035
RAM Ltda LE_000007 10036
Reed Exhibitions Brasil Ltda LE_000008 10036
Reed Exhibitions Companies Inc [Canada] LE_000009 10037
Reed Exhibitions (Germany) GmbH LE_000023 10038
MedCongress GmbH LE_000024 10038
Reed Exhibitions Deutcschland GmbH LE_000025 10038
Alimentaria Exhibitions SA LE_000042 10039
Groupo Planner SA LE_000043 10039
Reed Exhibitions iberia SA LE_000044 10039
MD Management SA LE_000015 10040
Reed Expositions France SAS LE_000016 10040
SAFI SAS LE_000017 10040
Reed Exhibition ISG EURL LE_000018 10040
Sepelcom SA [France] LE_000019 10040
Groupe 76 SAS LE_000065 10040
ACI (JV) SAS LE_000069 10040
Sep Livre (JV) SAS LE_000071 10040
Europropre (JV) SAS LE_000072 10040
Fresh RM Ltd LE_000049 10041
ITEC Ltd LE_000050 10041
RAEL LE_000051 10041
Reed Exhibitions Ltd LE_000052 10041
Reed Exhibitions Personal Care Ltd LE_000053 10041
RX Business Continuity Limited LE_000054 10041
Spearhead Exhbitions Ltd LE_000055 10041
Spearhead Offshore Europe Ltd LE_000056 10041
Bio-Tech World (JV) Ltd LE_000070 10041
ICT (JV) Ltd LE_000074 10041
Beyond Luxury and Media (JV) Ltd LE_000076 10041
56647483.xlsAccount Partners
Account Partner Type - Parent Account Partner Name - Child Code Old code
JCK India (JV) Ltd LE_000077 10041
ISG Hong Kong Ltd LE_000026 10042
JC Hong Kong Holding Ltd LE_000027 10042
Reed Exhibitions Ltd [Hong Kong] LE_000028 10042
Fiera Milano International SpA LE_000031 10043
Reed Exhibitions ISG Italia srl LE_000032 10043
Mostra Convegno RCRl SRL LE_000033 10043
Reed Exhibitions Italia Srl LE_000034 10043
Reed Exhibitions Miami LLC LE_000061 10044
Reed Malaysia Sdn Bhd LE_000037 10045
Contemporary Forums Inc LE_000057 10046
ISG Americas LE_000058 10046
Reed Elsevier US Holdings Inc LE_000059 10046
Mass General Inc LE_000067 10046
Gaming Asia (JV) LLC LE_000075 10046
R.E. Inf. Technology (Beijing) Co Ltd REIT_CN0 10047
Reed Elsevier Nederland BV REN_NL00 10048
Reed Elsevier Overseas BV REO_NL00 10049
Reed Elsevier Group REPLC0 10050
Reed Elsevier (UK) Corp' acc's REUK00 10051
Reed France RFR_FR00 10052
Elsevier Science Brazil RIO_BR00 10053
Elsevier Participaties BV Liquidated 06 RNS_NL00 10054
Reed Elsevier USA Corporate RPCUSS 10055
Reed Elsevier South East Asia RPSEA0 10056
Elsevier Science Japan TOK_JP00 10057
Elsevier Science Ltd UKL_GB00 10058
ISG Beijing Ltd LE_000010 10059
Reed Exhibitions (China) Ltd LE_000011 10059
Reed Sinopharm Exhibitions Co Ltd LE_000014 10059
ISG India Ltd LE_000029 10060
Reed Elsevier India (Pvt) Ltd LE_000030 10060
2006 JV Pte Ltd LE_000040 10061
Reed Exhibitions Pte Ltd LE_000041 10061
Asian Aerospace (JV) Pte Ltd LE_000068 10061
Reed Tradex Company Ltd LE_000047 10062
Reed Exhibitions Free Zone LLC LE_000048 10063
Reed Elsevier Technology Services RETS_US0 10064
RBI China RBI_CN00 10065
RBI Australia RBPAUST 10066
ISG Japan KK LE_000035 10067
Reed Exhibitions Japan KK LE_000036 10067
Reed Elsevier LLC [Russia] LE_000039 10068
Reed Hua Bo Exhibitions (Shenzhen) Co Ltd. LE_000012 10069
Reed Huayin (Shanghai) International Exhibitions Co Ltd LE_000013 10070
Reed Huayin (Beijing) International Exhibitions Co Ltd LE_000064 10070
Reed Exhibitions (Shanghai) Ltd LE_000063 10071
RX Netherlands BV LE_000038 10072
Butterworths UK BILT00 10073
Centrally held provisions CEN_PROV 10074
Reed Construction Data Australia CMDAUS000 10075
Dormant Companies Centre 1 DORMS1 10076
ECH_CN00 ECH_CN00 10077
E Guide Singapore EGS_SG00 10078
Emedia EMEDIA_UK 10079
Excerpta Medica Hong Kong EMH_HK00 10080
Excerpta Medica Italy EMI_IT00 10081
Reed Elsevier PLC EXPU00 10082
Harcourt Publishing Ltd HPL_UK00 10083
Harcourt Service Company HSC_US01 10084
Reed Elsevier Sweden AB LE_000045 10085
Reed Messen Schweiz AG LE_000046 10086
Masson Italy MAS_IT00 10087
MDL Info Systems KK MDL_JP00 10088
Reed Elsevier (Singapore) 2008 Pte Ltd RES_SG08 10090
Expocomm Events LLC LE_000060 10092
Other ZOTHER1 19999

56647483.xlsAccount Partners
ASSETS Balance Sheet
Non Current Assets Balance Sheet
Goodwill Balance Sheet
Goodwill Cost Balance Sheet
Goodwill Accumulated Impairment Losses Balance Sheet
Intangible Assets Balance Sheet
Capitalised Development Costs Balance Sheet
Capitalised Development Costs Costs Balance Sheet
Temporary & Contract Staff Balance Sheet
Consultants Balance Sheet
Backfills for permanent staff Balance Sheet
Agency Fees Balance Sheet
Other Professional Fees Balance Sheet
Capitalised Development Costs Amortisation Balance Sheet
Capitalised Development Costs Impairment Balance Sheet
Software Balance Sheet
Software Cost Balance Sheet
Software Accumulated Amortisation Balance Sheet
Acquired Intangible Assets Balance Sheet
Acquired Intangible Assets Cost Balance Sheet
Acquired Intangible Assets Amortisation Balance Sheet
Acquired Intangible Assets Impairment Balance Sheet
Investments Balance Sheet
Investments in Joint Ventures Balance Sheet
Investments available for sale Balance Sheet
AFS Investments Cost Balance Sheet
AFS Investments - Fair Market Adjustments Balance Sheet
AFS Investments - Impairment Provisions Balance Sheet
Venture Capital Investments Balance Sheet
Venture Capital Cost Balance Sheet
Venture Capital - Fair Market Adjustments Balance Sheet
Venture Capital - Impairment Provisions Balance Sheet
Other Investments Balance Sheet
Fixed Assets Balance Sheet
Land and Buildings Balance Sheet
Freehold Land Cost Balance Sheet
Freehold Property Cost Balance Sheet
Long Leasehold Property Cost Balance Sheet
Short Leasehold Property Cost Balance Sheet
Land and Buildings Accumulated Depreciation Balance Sheet
Computer Systems - Hardware Balance Sheet
Computer Systems - Hardware Cost Balance Sheet
Computer Systems - Hardware Accumulated Depreciation Balance Sheet
Plant, Fixtures and Equipment Balance Sheet
Plant, Fixtures and Equipment Cost Balance Sheet
Plant, Fixtures and Equipment Accumulated Deprecation Balance Sheet
Non Current Assets Balance Sheet
Pension Surplus Balance Sheet
Net Pension Assets Balance Sheet
Deferred Tax Assets Balance Sheet
CURRENT ASSETS Balance Sheet
Inventories & Pre-publication Costs Balance Sheet
Raw Materials Balance Sheet
Work in Progress Balance Sheet
Pre-publication Costs Balance Sheet
Pre-publication costs costs Balance Sheet
Pre-publication costs amortisation Balance Sheet
Pre-publication costs impairment Balance Sheet
Finished Goods Balance Sheet
Finished Goods (self Produced/Purchased 3rd Party) Balance Sheet
Inventory Purchased from Group Companies Balance Sheet
Elimination of Inter-company profit in Inventory Balance Sheet
Provisions against Inventory from Group Balance Sheet
Provisions against Inventories Balance Sheet
Trading Receivables Balance Sheet
Accounts Receivable Balance Sheet
Specific Provision for Bad Debts Balance Sheet
General Provision for Bad Debts Balance Sheet
Provision for Returns Balance Sheet
Amounts owed by Joint Ventures Balance Sheet
Receivables from Related Parties Balance Sheet
Sales Tax/ VAT Receivable Balance Sheet
Other Trading Receivables Balance Sheet
Executive Loan Programme Balance Sheet
Other Non-Recurring Trading Receivables Balance Sheet
 Deferred Compensation plan assets Balance Sheet
Non-Recurring Trade Receivables Balance Sheet
Non Operating Receivables Balance Sheet
Other Receivables Balance Sheet
Receivables on disposal of businesses Balance Sheet
Receivables on disposal of subsidiaries Balance Sheet
Receivables on Disposal of Fixed Assets Balance Sheet
Receivables on disposal of Investments Balance Sheet
Other acquisition receivable deposit <1year Balance Sheet
Other Non-Operating Receivables Balance Sheet
Prepayments & Accrued Income Balance Sheet
Education (HNA) Royalties Prepaid Balance Sheet
Other Royalties Prepaid in Advance Balance Sheet
Pension Prepayment Balance Sheet
Deposits for Exhibition Halls Balance Sheet
Other Prepayments Balance Sheet
Accrued Income Balance Sheet
Deferred Costs Balance Sheet
Deferred Show Marketing Costs Balance Sheet
External Interest Receivable Balance Sheet
Derivative Receivables Balance Sheet
De-designated FX Derivative Debtor Balance Sheet
Designated Interest Derivative CF Debtor Balance Sheet
Designated Interest Rate Derivative FV Balance Sheet
Designated FX Derivative Debtor Balance Sheet
Undesignated FX Derivative Balance Sheet
Undesignated Interest Derivative Balance Sheet
Undesignated FX derivative Debtor Balance Sheet
Current Tax Receivables Balance Sheet
Inter-company Receivables Balance Sheet
Intercompany Trade Receivable Balance Sheet
Intercompany Interest Receivable Balance Sheet
Inter-company Financing and Loan Account Receivable Balance Sheet
Intercompany Royalties Receivable Balance Sheet
Intercompany Dividends Receivable Balance Sheet
ICS Receivable Balance Sheet
Cash and Cash Equivalents Balance Sheet
Cash at bank on current accounts Balance Sheet
Cash in hand and in transit Balance Sheet
Petty cash Balance Sheet
Cash Pool Accounts Balance Sheet
Short Term Investments Balance Sheet
Assets Held for Sales Balance Sheet
Goodwill held for Sale Balance Sheet
Intangible Assets Held for Sale Balance Sheet
Investments in Joint Ventures Held for Sale Balance Sheet
AFS Investments held for Sale Balance Sheet
Venture Investments held for sale Balance Sheet
Property, Plant & Equipment Held for Sale Balance Sheet
Deferred Tax Assets Held for Sale Balance Sheet
Inventories Held for Sale Balance Sheet
Receivables Held for Sale Balance Sheet
LIABILITIES Balance Sheet
CURRENT LIABILITIES Balance Sheet
Trading Payables Balance Sheet
Trade Payables Balance Sheet
Amounts owed by Joint Ventures Balance Sheet
Payables to related parties Balance Sheet
Accrued Salaries Balance Sheet
Accrued Bonuses & Commissions Balance Sheet
Accrued Holiday Pay Balance Sheet
Accrued Pension Costs not Paid Balance Sheet
Royalty Accruals Balance Sheet
Other Operating Accruals Balance Sheet
VAT & Sales Tax Balance Sheet
Payroll taxes including Social Security Balance Sheet
Other Trading Payables Balance Sheet
Non-Restructuring Redundancy Accrual Balance Sheet
Accrual for Underwriting Results Balance Sheet
Pre-Pension Provisions Balance Sheet
Litigation Accruals Balance Sheet
Other Non-Recurring Payables Balance Sheet
Deferred Compensation plan liabilities Balance Sheet
 Non-Recurring Trading Payables Balance Sheet
Other Payables Balance Sheet
Restructuring Accruals Balance Sheet
External Dividends Payable Balance Sheet
External Interest Payable Balance Sheet
Financing Payables Balance Sheet
Total Deferred Consideration Balance Sheet
Deferred Consideration on a business Balance Sheet
Deferred Consideration on a subsidiary Balance Sheet
Deferred Consideration on a joint venture Balance Sheet
Non-Operating Payables or Accruals Balance Sheet
Building Closure Costs Balance Sheet
Acquisition Accruals Balance Sheet
Accrual for ARIC Balance Sheet
Accruals on disposal of businesses Balance Sheet
Accruals on disposal of subsidiaries Balance Sheet
Accruals on Disposal of Fixed Assets Balance Sheet
Other Non-operating Payables or Accruals Balance Sheet
Deferred Revenue Balance Sheet
Subscription Received in Advance Balance Sheet
Exhibitions Deferred Revenue Balance Sheet
Other Deferred Revenue Balance Sheet
Derivative Payables Balance Sheet
De-designated FX Derivative Creditor Balance Sheet
Designated Interest Derivative CF Creditor Balance Sheet
Designated Interest Rate Derivative FV Balance Sheet
Designated FX Derivative Creditor Balance Sheet
Undesignated FX Derivative Balance Sheet
Undesignated Interest Derivative Balance Sheet
Undesignated FX derivative Creditors Balance Sheet
Intercompany Payables Balance Sheet
Intercompany Trade Payable Balance Sheet
Intercompany Interest Payable Balance Sheet
Inter-company Financing and Loan Account Payables Balance Sheet
Intercompany Royalties Payable Balance Sheet
Intercompany Dividends Payable Balance Sheet
ICS Payable Balance Sheet
Bank Loans, Overdrafts and CP Balance Sheet
Commercial Paper Balance Sheet
Bank Loans Balance Sheet
Overdraft Balance Sheet
Borrowings Current Balance Sheet
Secured Borrowings ST Balance Sheet
Unsecured Borrowings ST Balance Sheet
Other loans due within one year Balance Sheet
Obligations under finance leases ST Balance Sheet
Taxation Balance Sheet
Taxation Payable Within One Year Balance Sheet
Taxation Payable After One Year Balance Sheet
NON CURRENT LIABILITIES Balance Sheet
Borrowings Non Current Balance Sheet
Secured Borrowings Balance Sheet
Unsecured Borrowings Balance Sheet
Other loans due after one year Balance Sheet
Obligations Under Finance Leases - Long Term Balance Sheet
Provisions Balance Sheet
Deferred Tax Liabilities Balance Sheet
Net Pension Obligations Balance Sheet
Vacant Property Lease Obligation Balance Sheet
Other Provisions Balance Sheet
Liabilities with assets held for sale Balance Sheet
Payables Held for Sale Balance Sheet
Deferred tax liabilities held for sale Balance Sheet
EQUITY Balance Sheet
Share Capital Balance Sheet
Share Capital of RENV & REPLC Balance Sheet
Capital of Subsidiaries of Parent Companies Balance Sheet
Share Premium Account Balance Sheet
Share Premium of RENV & REPLC Balance Sheet
Share Premium of Subsidiaries of Parent Companies Balance Sheet
Shares Held in Treasury Balance Sheet
Investment in Subsidiaries Balance Sheet
Impairment Provision against Investment in Subsidiaries Balance Sheet
Translation Reserve Balance Sheet
Hedge Reserve Balance Sheet
Hedging Transition Reserve Balance Sheet
Designated FX CF Derivative Reserve Balance Sheet
Designated Interest CF Derivative Reserve Balance Sheet
Other Reserves Balance Sheet
Retained Earnings Balance Sheet
Pre-Acquisition Reserves Balance Sheet
Shared Based Remuneration Reserve Balance Sheet
Other Reserves Balance Sheet
Capital Redemption Reserve Balance Sheet
Push Down Entries Balance Sheet
Internally Purchased Goodwill Balance Sheet
Internally Purchased Intangibles Balance Sheet
Minority Interest Balance Sheet
Suspense Account Balance Sheet
TOTAL REVENUE Revenue
Gross Space Sales Revenue
Space Sales Standard Rate Revenue
Space Sales Rebooking Rate Revenue
Space Sales Early Booking Rate Revenue
Space Sales Association Rate Revenue
Space Sales Loyalty Rate Revenue
Space Sales Entry Level Rate Revenue
Discounts on Space Sales Revenue
Space Sales RE Company Discount Revenue
Space Sales Global Discount Revenue
Space Sales Trade Association Discounts Revenue
Space Sales Free of Charge Revenue
Space Sales Other Discount Revenue
Net Space Sales Revenue
Space Enhancement Revenue Revenue
Premium Position Charge Revenue
Aisle Charge Revenue
Corner Charge Revenue
Double Decker Charge Revenue
Other Enhancements Charges Revenue
Gross Table Top Sales Revenue
Table Top Sales Discounts Revenue
Net Table Top Sales after Discounts Revenue
Shell, Furniture & Fittings Rental Revenue
Shell Rental Revenue
Furniture Revenue Revenue
Fittings Revenue Revenue
Property Revenue Revenue
Meeting Room Hire Revenue
Hotel Suite Hire Revenue
Storage Areas Hire Revenue
Early & Late Access Fees Revenue
Parking Revenue Revenue
Property Services Revenue
Utilities Revenue
Cleaning & Waste Revenue
Compliance Revenue
Lifting & Drayage Revenue
Catering Revenue Revenue
Food Sales Revenue
Drink Sales Revenue
Construction Revenue Revenue
Decorator Revenue Revenue
Stand Construction Revenue Revenue
Carpeting Revenue Revenue
Electrical Revenue Revenue
Graphics Revenue Revenue
Service Contractor Income Revenue
Advertising & Promotion Revenue Revenue
Directory Sales Revenue
Published Advertising Revenue Revenue
List Rental Revenue Revenue
Listing Fee Revenue
Search Engine Advertising Revenue
Displays and Promotion Revenue Revenue
Download Fees Revenue
 Web Access Fees Revenue
Internet Trading Fees Revenue
Management Fees Revenue
Co-Exhibitor Fee Revenue
Ticket Sales Revenue
Sponsorship Fees Revenue
Workshop Facilitation Fee Revenue
Transport Revenue Revenue
External Funding Revenue Revenue
Grants & Grantor Revenue
Education Subsidies Revenue
Funding & Incentives Revenue Revenue
Membership & Subscription Revenue Revenue
Membership Revenue Revenue
Subscription Revenue Revenue
License & Royalty Fees Revenue
Royalty Revenue Revenue
License Fees Revenue
Commissions Revenue
Floral Commissions Revenue
Security Commissions Revenue
Hotel & Travel Commissions Revenue
Food & Beverage Commissions Revenue
Design & Build Commissions Revenue
Light Pen/Lead Retrieval Commissions Revenue
Other Commissions Revenue
Administrative Revenue Revenue
Insurance Recovery Revenue Revenue
Cancellation Revenue Revenue
Sales Ledger Credits Revenue
Late Payment Fees Revenue
Cash Discounts Received Revenue
Dunning fees excluding VAT Revenue
Interest Income - External Revenue
Inter-company Revenues
Inter-company Interest Revenue
Inter-company Financing Transactions Revenue
Inter-company Dividends Revenue
Inter-company Other Charges & Royalties Revenue
Bad Debt Provision Revenue
Bad debt Losses - cancellation fee Revenue
Bad debt Losses - advertising deduction Revenue
Valuation Adjustment - Account Receivable Revenue
TOTAL COSTS Costs
Property, Lease, Rental Costs
Land & Building Rental Costs Costs
Rent of Hall's Costs
Outdoor Area Rental Costs
Theatre Rental Costs
Room Hire Costs
Marquee/Hoeker Hire Costs
Storage Rental Costs
Office Rental Costs
Parking Rental Costs
Other Property Rental Costs
Operating Leases Costs
Operating Lease Land & Building Costs
Operating Lease Vehicle Costs
Operating Lease Office Equipment Costs
Other Operating Leases Costs
Plant & Equipment Rental Costs
Carpet Rental Costs
Furniture Rental Costs
Lighting Rental Costs
Office Equipment Rental Costs
Audio Visual Equipment Costs
Other Equipment Rental Costs
Utilities Costs
Property Taxes Costs
Water Supply & Rates Costs
Electricity Costs
Gas Costs
Heating & Air-conditioning Costs
 Lighting Costs
Other Utilities Costs
Repairs & Maintenance Costs
R&M Land & Buildings Costs
R&M Office Equipment Costs
Servicing, Repairs & Maintenance of Vehicles Costs
Dilapidation Charges Costs
R&M Other Costs
Computing, Communications and IT Services Costs
Software Costs Costs
Software Maintenance Costs
Software Licences Costs
Software Expensed Costs
Hardware Costs Costs
Hardware Maintenance Costs
Hardware Expenses Costs
Communications Costs
Network Costs
Hosting & Traffic Costs
Telephone Charges Costs
Mobile Phone Charges Costs
Other Communications Charges Costs
Depreciation & Amortisation Costs
Buildings Depreciation Costs
Equipment Depreciation Costs
Vehicle Depreciation Costs Costs
IT Hardware Depreciation Costs
IT Software Depreciation Costs
Amortisation of acquired intangible asst Costs
Amortisation of JVs excess cost Costs
Share of Amortisation of JV's Excess Costs
Impairment of goodwill Costs
Impairment of acquired intangibles Costs
Construction Costs Costs
Electrics Installation Costs
Building Costs Costs
Shell Scheme Rental Costs
Decorating Costs Costs
Sign Production Costs
Rigging Costs
Property Services Costs
Charges for Early & Late Access Costs
Cleaning Costs Costs
Waste Disposal Costs
Lifting, Drayage & Shipping Costs
Cost of Compliance to Regulations Costs
Other Venue Services Costs
Advertising & Promotion Costs Costs
Creative Design Costs Costs
Creative Concept Costs Costs
Production and Delivery Costs Costs
Mailing, Handling & Fulfilment Costs Costs
Advertising Space Costs Costs
Advertising On-line Space Costs Costs
Other Advertising Costs Costs
Database Building Costs Costs
List Rental Cost Costs
Website Contents Costs
Website Screen Design Costs
Website Set Up & Maintenance Costs
Website Marketing Communication Costs
Consumable Costs Costs
Stationery Costs
Postage, Courier & Freight Charges Costs
Printing Costs
Books & Publications Costs
Other Consumable Supplies Costs
Giveaway products Costs
Total Travel, Accommodation & Entertainment Costs
Air Travel Costs
Air Fares Costs
Vehicle Costs Costs
Mileage & Fuel Costs Costs
 Bus, Car & Coach Hire Costs Costs
Taxis Costs
Other Travel Costs
Miscellaneous Travel Costs
Accommodation & Entertainment Costs
Accommodation Costs
Subsistence Costs Costs
Entertainment Costs
Catering Costs
Catering Costs Costs
Labour Costs Costs
Permanent Labour Costs Costs
Employee Salaries Costs
Bonus Costs
Commissions Costs
Social Security Costs
Medical & Healthcare Costs Costs
Pension Costs
Redundancies Costs
Shared Based Payments Costs
Other Staff Costs Costs
Temporary Staff Costs
Temporary Staff Salaries Costs
Agency Staff Payments Costs
Other Labour Costs Costs
Employee Recruitment Incentive Costs
Relocation Costs Costs
Awards & Gifts Costs
Course Costs Costs
Associations & Public Bodies Costs
Association Fees Costs
License Fees Costs
Management Fees Costs
Steering Group/Advisory Panel Costs
Consultants, Agency, Experts & Other Professionals Costs
External Organising Companies Costs
Agency Fees Costs
Speakers Fees Costs
Facilitators Costs
Consultant ants Fees Costs
Translation Services Costs
Sales Agents Costs
Partner/Sponsor Fees Costs
Industry Expert Fees Costs
Other Experts Costs
Legal and Audit Fees Costs
Intellectual Property Costs Costs
Litigation Costs
Other Legal Costs Costs
Tax Advice Costs
Audit Costs Costs
Subscriptions & Donations Costs
Charitable Donations Costs
Political Donations Costs
Subscriptions to Professional Bodies Costs
Subscriptions Other Costs
Insurance Costs
Abandonment Insurance Costs
Global Insurance Costs
Vehicle Insurance Costs
Other Insurance Costs
General Expenses Costs
General Expenses Costs
Bank Charges & Other Financial Costs Costs
Bank Charges Costs
Other Financial Costs Costs
Bad Debt Provision Costs
General Bad Debt Provision Costs
Stand Building & Venue Hosting Costs - to be finalised with Austrian Business Unit Costs
Purchase - frames, posts Costs
Purchase - iron & steel goods Costs
Purchase - boards, carpenter's materials Costs
Purchase - folding & stand doors Costs
 Purchase - stand walls Costs
Purchase - cleaning materials Costs
Purchase of painters' materials Costs
Purchase - consumables Costs
Sale of F & T Material Costs
Rental of F & T Material Costs
Purchase of Material Action D Costs
Procurement of materials Product Area Retail Costs
Procurement of Materials Euro Stand Costs
Procurement of Foga Costs
Procurement of Modul Costs
Procurement of Octanom Costs
Purchase - display case, glass, Perspex Costs
Stand construction material Costs
Servicing Stand construction material Costs
Purchase - foodstuffs Costs
Purchase - tea & coffee Costs
Purchase - alcohol free drinks Costs
Consumables canteen Costs
Inter-company Costs Costs
Inter-company Management Recharges Costs
Inter-company IT Recharges Costs
ASSETS Balance Sheet
Non Current Assets Balance Sheet
Goodwill Balance Sheet
Goodwill Cost Balance Sheet
Goodwill Accumulated Impairment Losses Balance Sheet
Intangible Assets Balance Sheet
Capitalised Development Costs Balance Sheet
Capitalised Development Costs Costs Balance Sheet
Temporary & Contract Staff Balance Sheet
Consultants Balance Sheet
Backfills for permanent staff Balance Sheet
Agency Fees Balance Sheet
Other Professional Fees Balance Sheet
Capitalised Development Costs Amortisation Balance Sheet
Capitalised Development Costs Impairment Balance Sheet
Software Balance Sheet
Software Cost Balance Sheet
Software Accumulated Amortisation Balance Sheet
Acquired Intangible Assets Balance Sheet
Acquired Intangible Assets Cost Balance Sheet
Acquired Intangible Assets Amortisation Balance Sheet
Acquired Intangible Assets Impairment Balance Sheet
Investments Balance Sheet
Investments in Joint Ventures Balance Sheet
Investments available for sale Balance Sheet
AFS Investments Cost Balance Sheet
AFS Investments - Fair Market Adjustments Balance Sheet
AFS Investments - Impairment Provisions Balance Sheet
Venture Capital Investments Balance Sheet
Venture Capital Cost Balance Sheet
Venture Capital - Fair Market Adjustments Balance Sheet
Venture Capital - Impairment Provisions Balance Sheet
Other Investments Balance Sheet
Fixed Assets Balance Sheet
Land and Buildings Balance Sheet
Freehold Land Cost Balance Sheet
Freehold Property Cost Balance Sheet
Long Leasehold Property Cost Balance Sheet
Short Leasehold Property Cost Balance Sheet
Land and Buildings Accumulated Depreciation Balance Sheet
Computer Systems - Hardware Balance Sheet
Computer Systems - Hardware Cost Balance Sheet
Computer Systems - Hardware Accumulated Depreciation Balance Sheet
Plant, Fixtures and Equipment Balance Sheet
Plant, Fixtures and Equipment Cost Balance Sheet
Plant, Fixtures and Equipment Accumulated Deprecation Balance Sheet
Non Current Assets Balance Sheet
Pension Surplus Balance Sheet
Net Pension Assets Balance Sheet
Deferred Tax Assets Balance Sheet
CURRENT ASSETS Balance Sheet
Inventories & Pre-publication Costs Balance Sheet
Raw Materials Balance Sheet
Work in Progress Balance Sheet
Pre-publication Costs Balance Sheet
Pre-publication costs costs Balance Sheet
Pre-publication costs amortisation Balance Sheet
Pre-publication costs impairment Balance Sheet
Finished Goods Balance Sheet
Finished Goods (self Produced/Purchased 3rd Party) Balance Sheet
Inventory Purchased from Group Companies Balance Sheet
Elimination of Inter-company profit in Inventory Balance Sheet
Provisions against Inventory from Group Balance Sheet
Provisions against Inventories Balance Sheet
Trading Receivables Balance Sheet
Accounts Receivable Balance Sheet
Specific Provision for Bad Debts Balance Sheet
General Provision for Bad Debts Balance Sheet
Provision for Returns Balance Sheet
Amounts owed by Joint Ventures Balance Sheet
Receivables from Related Parties Balance Sheet
Sales Tax/ VAT Receivable Balance Sheet
Other Trading Receivables Balance Sheet
 Executive Loan Programme Balance Sheet
Other Non-Recurring Trading Receivables Balance Sheet
Deferred Compensation plan assets Balance Sheet
Non-Recurring Trade Receivables Balance Sheet
Non Operating Receivables Balance Sheet
Other Receivables Balance Sheet
Receivables on disposal of businesses Balance Sheet
Receivables on disposal of subsidiaries Balance Sheet
Receivables on Disposal of Fixed Assets Balance Sheet
Receivables on disposal of Investments Balance Sheet
Other acquisition receivable deposit <1year Balance Sheet
Other Non-Operating Receivables Balance Sheet
Prepayments & Accrued Income Balance Sheet
Education (HNA) Royalties Prepaid Balance Sheet
Other Royalties Prepaid in Advance Balance Sheet
Pension Prepayment Balance Sheet
Deposits for Exhibition Halls Balance Sheet
Other Prepayments Balance Sheet
Accrued Income Balance Sheet
Deferred Costs Balance Sheet
Deferred Show Marketing Costs Balance Sheet
External Interest Receivable Balance Sheet
Derivative Receivables Balance Sheet
De-designated FX Derivative Debtor Balance Sheet
Designated Interest Derivative CF Debtor Balance Sheet
Designated Interest Rate Derivative FV Balance Sheet
Designated FX Derivative Debtor Balance Sheet
Undesignated FX Derivative Balance Sheet
Undesignated Interest Derivative Balance Sheet
Undesignated FX derivative Debtor Balance Sheet
Current Tax Receivables Balance Sheet
Inter-company Receivables Balance Sheet
Intercompany Trade Receivable Balance Sheet
Intercompany Interest Receivable Balance Sheet
Inter-company Financing and Loan Account Receivable Balance Sheet
Intercompany Royalties Receivable Balance Sheet
Intercompany Dividends Receivable Balance Sheet
ICS Receivable Balance Sheet
Cash and Cash Equivalents Balance Sheet
Cash at bank on current accounts Balance Sheet
Cash in hand and in transit Balance Sheet
Petty cash Balance Sheet
Cash Pool Accounts Balance Sheet
Short Term Investments Balance Sheet
Assets Held for Sales Balance Sheet
Goodwill held for Sale Balance Sheet
Intangible Assets Held for Sale Balance Sheet
Investments in Joint Ventures Held for Sale Balance Sheet
AFS Investments held for Sale Balance Sheet
Venture Investments held for sale Balance Sheet
Property, Plant & Equipment Held for Sale Balance Sheet
Deferred Tax Assets Held for Sale Balance Sheet
Inventories Held for Sale Balance Sheet
Receivables Held for Sale Balance Sheet
LIABILITIES Balance Sheet
CURRENT LIABILITIES Balance Sheet
Trading Payables Balance Sheet
Trade Payables Balance Sheet
Amounts owed by Joint Ventures Balance Sheet
Payables to related parties Balance Sheet
Accrued Salaries Balance Sheet
Accrued Bonuses & Commissions Balance Sheet
Accrued Holiday Pay Balance Sheet
Accrued Pension Costs not Paid Balance Sheet
Royalty Accruals Balance Sheet
Other Operating Accruals Balance Sheet
VAT & Sales Tax Balance Sheet
Payroll taxes including Social Security Balance Sheet
Other Trading Payables Balance Sheet
Non-Restructuring Redundancy Accrual Balance Sheet
Accrual for Underwriting Results Balance Sheet
Pre-Pension Provisions Balance Sheet
Litigation Accruals Balance Sheet
 Other Non-Recurring Payables Balance Sheet
Deferred Compensation plan liabilities Balance Sheet
Non-Recurring Trading Payables Balance Sheet
Other Payables Balance Sheet
Restructuring Accruals Balance Sheet
External Dividends Payable Balance Sheet
External Interest Payable Balance Sheet
Financing Payables Balance Sheet
Total Deferred Consideration Balance Sheet
Deferred Consideration on a business Balance Sheet
Deferred Consideration on a subsidiary Balance Sheet
Deferred Consideration on a joint venture Balance Sheet
Non-Operating Payables or Accruals Balance Sheet
Building Closure Costs Balance Sheet
Acquisition Accruals Balance Sheet
Accrual for ARIC Balance Sheet
Accruals on disposal of businesses Balance Sheet
Accruals on disposal of subsidiaries Balance Sheet
Accruals on Disposal of Fixed Assets Balance Sheet
Other Non-operating Payables or Accruals Balance Sheet
Deferred Revenue Balance Sheet
Subscription Received in Advance Balance Sheet
Exhibitions Deferred Revenue Balance Sheet
Other Deferred Revenue Balance Sheet
Derivative Payables Balance Sheet
De-designated FX Derivative Creditor Balance Sheet
Designated Interest Derivative CF Creditor Balance Sheet
Designated Interest Rate Derivative FV Balance Sheet
Designated FX Derivative Creditor Balance Sheet
Undesignated FX Derivative Balance Sheet
Undesignated Interest Derivative Balance Sheet
Undesignated FX derivative Creditors Balance Sheet
Intercompany Payables Balance Sheet
Intercompany Trade Payable Balance Sheet
Intercompany Interest Payable Balance Sheet
Inter-company Financing and Loan Account Payables Balance Sheet
Intercompany Royalties Payable Balance Sheet
Intercompany Dividends Payable Balance Sheet
ICS Payable Balance Sheet
Bank Loans, Overdrafts and CP Balance Sheet
Commercial Paper Balance Sheet
Bank Loans Balance Sheet
Overdraft Balance Sheet
Borrowings Current Balance Sheet
Secured Borrowings ST Balance Sheet
Unsecured Borrowings ST Balance Sheet
Other loans due within one year Balance Sheet
Obligations under finance leases ST Balance Sheet
Taxation Balance Sheet
Taxation Payable Within One Year Balance Sheet
Taxation Payable After One Year Balance Sheet
NON CURRENT LIABILITIES Balance Sheet
Borrowings Non Current Balance Sheet
Secured Borrowings Balance Sheet
Unsecured Borrowings Balance Sheet
Other loans due after one year Balance Sheet
Obligations Under Finance Leases - Long Term Balance Sheet
Provisions Balance Sheet
Deferred Tax Liabilities Balance Sheet
Net Pension Obligations Balance Sheet
Vacant Property Lease Obligation Balance Sheet
Other Provisions Balance Sheet
Liabilities with assets held for sale Balance Sheet
Payables Held for Sale Balance Sheet
Deferred tax liabilities held for sale Balance Sheet
EQUITY Balance Sheet
Share Capital Balance Sheet
Share Capital of RENV & REPLC Balance Sheet
Capital of Subsidiaries of Parent Companies Balance Sheet
Share Premium Account Balance Sheet
Share Premium of RENV & REPLC Balance Sheet
Share Premium of Subsidiaries of Parent Companies Balance Sheet
Shares Held in Treasury Balance Sheet
Investment in Subsidiaries Balance Sheet
Impairment Provision against Investment in Subsidiaries Balance Sheet
Translation Reserve Balance Sheet
Hedge Reserve Balance Sheet
Hedging Transition Reserve Balance Sheet
Designated FX CF Derivative Reserve Balance Sheet
Designated Interest CF Derivative Reserve Balance Sheet
Other Reserves Balance Sheet
Retained Earnings Balance Sheet
Pre-Acquisition Reserves Balance Sheet
Shared Based Remuneration Reserve Balance Sheet
Other Reserves Balance Sheet
Capital Redemption Reserve Balance Sheet
Push Down Entries Balance Sheet
Internally Purchased Goodwill Balance Sheet
Internally Purchased Intangibles Balance Sheet
Minority Interest Balance Sheet
Suspense Account Balance Sheet
TOTAL REVENUE Revenue
Gross Space Sales Revenue
Space Sales Standard Rate Revenue
Space Sales Rebooking Rate Revenue
Space Sales Early Booking Rate Revenue
Space Sales Association Rate Revenue
Space Sales Loyalty Rate Revenue
Space Sales Entry Level Rate Revenue
Discounts on Space Sales Revenue
Space Sales RE Company Discount Revenue
Space Sales Global Discount Revenue
Space Sales Trade Association Discounts Revenue
Space Sales Free of Charge Revenue
Space Sales Other Discount Revenue
Net Space Sales Revenue
Space Enhancement Revenue Revenue
Premium Position Charge Revenue
Aisle Charge Revenue
Corner Charge Revenue
Double Decker Charge Revenue
Other Enhancements Charges Revenue
Gross Table Top Sales Revenue
Table Top Sales Discounts Revenue
Net Table Top Sales after Discounts Revenue
Shell, Furniture & Fittings Rental Revenue
Shell Rental Revenue
Furniture Revenue Revenue
Fittings Revenue Revenue
Property Revenue Revenue
Meeting Room Hire Revenue
Hotel Suite Hire Revenue
Storage Areas Hire Revenue
Early & Late Access Fees Revenue
Parking Revenue Revenue
Property Services Revenue
Utilities Revenue
Cleaning & Waste Revenue
Compliance Revenue
Lifting & Drayage Revenue
Catering Revenue Revenue
Food Sales Revenue
Drink Sales Revenue
Construction Revenue Revenue
Decorator Revenue Revenue
Stand Construction Revenue Revenue
Carpeting Revenue Revenue
Electrical Revenue Revenue
Graphics Revenue Revenue
Service Contractor Income Revenue
Advertising & Promotion Revenue Revenue
Directory Sales Revenue
Published Advertising Revenue Revenue
List Rental Revenue Revenue
Listing Fee Revenue
Search Engine Advertising Revenue
 Displays and Promotion Revenue Revenue
Download Fees Revenue
Web Access Fees Revenue
Internet Trading Fees Revenue
Management Fees Revenue
Co-Exhibitor Fee Revenue
Ticket Sales Revenue
Sponsorship Fees Revenue
Workshop Facilitation Fee Revenue
Transport Revenue Revenue
External Funding Revenue Revenue
Grants & Grantor Revenue
Education Subsidies Revenue
Funding & Incentives Revenue Revenue
Membership & Subscription Revenue Revenue
Membership Revenue Revenue
Subscription Revenue Revenue
License & Royalty Fees Revenue
Royalty Revenue Revenue
License Fees Revenue
Commissions Revenue
Floral Commissions Revenue
Security Commissions Revenue
Hotel & Travel Commissions Revenue
Food & Beverage Commissions Revenue
Design & Build Commissions Revenue
Light Pen/Lead Retrieval Commissions Revenue
Other Commissions Revenue
Administrative Revenue Revenue
Insurance Recovery Revenue Revenue
Cancellation Revenue Revenue
Sales Ledger Credits Revenue
Late Payment Fees Revenue
Cash Discounts Received Revenue
Dunning fees excluding VAT Revenue
Interest Income - External Revenue
Inter-company Revenues
Inter-company Interest Revenue
Inter-company Financing Transactions Revenue
Inter-company Dividends Revenue
Inter-company Other Charges & Royalties Revenue
Bad Debt Provision Revenue
Bad debt Losses - cancellation fee Revenue
Bad debt Losses - advertising deduction Revenue
Valuation Adjustment - Account Receivable Revenue
TOTAL COSTS Costs
Property, Lease, Rental Costs
Land & Building Rental Costs Costs
Rent of Hall's Costs
Outdoor Area Rental Costs
Theatre Rental Costs
Room Hire Costs
Marquee/Hoeker Hire Costs
Storage Rental Costs
Office Rental Costs
Parking Rental Costs
Other Property Rental Costs
Operating Leases Costs
Operating Lease Land & Building Costs
Operating Lease Vehicle Costs
Operating Lease Office Equipment Costs
Other Operating Leases Costs
Plant & Equipment Rental Costs
Carpet Rental Costs
Furniture Rental Costs
Lighting Rental Costs
Office Equipment Rental Costs
Audio Visual Equipment Costs
Other Equipment Rental Costs
Utilities Costs
Property Taxes Costs
Water Supply & Rates Costs
Electricity Costs
 Gas Costs
Heating & Air-conditioning Costs
Lighting Costs
Other Utilities Costs
Repairs & Maintenance Costs
R&M Land & Buildings Costs
R&M Office Equipment Costs
Servicing, Repairs & Maintenance of Vehicles Costs
Dilapidation Charges Costs
R&M Other Costs
Computing, Communications and IT Services Costs
Software Costs Costs
Software Maintenance Costs
Software Licences Costs
Software Expensed Costs
Hardware Costs Costs
Hardware Maintenance Costs
Hardware Expenses Costs
Communications Costs
Network Costs
Hosting & Traffic Costs
Telephone Charges Costs
Mobile Phone Charges Costs
Other Communications Charges Costs
Depreciation & Amortisation Costs
Buildings Depreciation Costs
Equipment Depreciation Costs
Vehicle Depreciation Costs Costs
IT Hardware Depreciation Costs
IT Software Depreciation Costs
Amortisation of acquired intangible asst Costs
Amortisation of JVs excess cost Costs
Share of Amortisation of JV's Excess Costs
Impairment of goodwill Costs
Impairment of acquired intangibles Costs
Construction Costs Costs
Electrics Installation Costs
Building Costs Costs
Shell Scheme Rental Costs
Decorating Costs Costs
Sign Production Costs
Rigging Costs
Property Services Costs
Charges for Early & Late Access Costs
Cleaning Costs Costs
Waste Disposal Costs
Lifting, Drayage & Shipping Costs
Cost of Compliance to Regulations Costs
Other Venue Services Costs
Advertising & Promotion Costs Costs
Creative Design Costs Costs
Creative Concept Costs Costs
Production and Delivery Costs Costs
Mailing, Handling & Fulfilment Costs Costs
Advertising Space Costs Costs
Advertising On-line Space Costs Costs
Other Advertising Costs Costs
Database Building Costs Costs
List Rental Cost Costs
Website Contents Costs
Website Screen Design Costs
Website Set Up & Maintenance Costs
Website Marketing Communication Costs
Consumable Costs Costs
Stationery Costs
Postage, Courier & Freight Charges Costs
Printing Costs
Books & Publications Costs
Other Consumable Supplies Costs
Giveaway products Costs
Total Travel, Accommodation & Entertainment Costs
Air Travel Costs
Air Fares Costs
 Vehicle Costs Costs
Mileage & Fuel Costs Costs
Bus, Car & Coach Hire Costs Costs
Taxis Costs
Other Travel Costs
Miscellaneous Travel Costs
Accommodation & Entertainment Costs
Accommodation Costs
Subsistence Costs Costs
Entertainment Costs
Catering Costs
Catering Costs Costs
Labour Costs Costs
Permanent Labour Costs Costs
Employee Salaries Costs
Bonus Costs
Commissions Costs
Social Security Costs
Medical & Healthcare Costs Costs
Pension Costs
Redundancies Costs
Shared Based Payments Costs
Other Staff Costs Costs
Temporary Staff Costs
Temporary Staff Salaries Costs
Agency Staff Payments Costs
Other Labour Costs Costs
Employee Recruitment Incentive Costs
Relocation Costs Costs
Awards & Gifts Costs
Course Costs Costs
Associations & Public Bodies Costs
Association Fees Costs
License Fees Costs
Management Fees Costs
Steering Group/Advisory Panel Costs
Consultants, Agency, Experts & Other Professionals Costs
External Organising Companies Costs
Agency Fees Costs
Speakers Fees Costs
Facilitators Costs
Consultant ants Fees Costs
Translation Services Costs
Sales Agents Costs
Partner/Sponsor Fees Costs
Industry Expert Fees Costs
Other Experts Costs
Legal and Audit Fees Costs
Intellectual Property Costs Costs
Litigation Costs
Other Legal Costs Costs
Tax Advice Costs
Audit Costs Costs
Subscriptions & Donations Costs
Charitable Donations Costs
Political Donations Costs
Subscriptions to Professional Bodies Costs
Subscriptions Other Costs
Insurance Costs
Abandonment Insurance Costs
Global Insurance Costs
Vehicle Insurance Costs
Other Insurance Costs
General Expenses Costs
General Expenses Costs
Bank Charges & Other Financial Costs Costs
Bank Charges Costs
Other Financial Costs Costs
Bad Debt Provision Costs
General Bad Debt Provision Costs
Stand Building & Venue Hosting Costs - to be finalised with Austrian Business Unit Costs
Purchase - frames, posts Costs
Purchase - iron & steel goods Costs
 Purchase - boards, carpenter's materials Costs
Purchase - folding & stand doors Costs
Purchase - stand walls Costs
Purchase - cleaning materials Costs
Purchase of painters' materials Costs
Purchase - consumables Costs
Sale of F & T Material Costs
Rental of F & T Material Costs
Purchase of Material Action D Costs
Procurement of materials Product Area Retail Costs
Procurement of Materials Euro Stand Costs
Procurement of Foga Costs
Procurement of Modul Costs
Procurement of Octanom Costs
Purchase - display case, glass, Perspex Costs
Stand construction material Costs
Servicing Stand construction material Costs
Purchase - foodstuffs Costs
Purchase - tea & coffee Costs
Purchase - alcohol free drinks Costs
Consumables canteen Costs
Inter-company Costs Costs
Inter-company Management Recharges Costs
Inter-company IT Recharges Costs
ASSETS Balance Sheet
Non Current Assets Balance Sheet
Goodwill Balance Sheet
Goodwill Cost Balance Sheet
Goodwill Accumulated Impairment Losses Balance Sheet
Intangible Assets Balance Sheet
Capitalised Development Costs Balance Sheet
Capitalised Development Costs Costs Balance Sheet
Temporary & Contract Staff Balance Sheet
Consultants Balance Sheet
Backfills for permanent staff Balance Sheet
Agency Fees Balance Sheet
Other Professional Fees Balance Sheet
Capitalised Development Costs Amortisation Balance Sheet
Capitalised Development Costs Impairment Balance Sheet
Software Balance Sheet
Software Cost Balance Sheet
Software Accumulated Amortisation Balance Sheet
Acquired Intangible Assets Balance Sheet
Acquired Intangible Assets Cost Balance Sheet
Acquired Intangible Assets Amortisation Balance Sheet
Acquired Intangible Assets Impairment Balance Sheet
Investments Balance Sheet
Investments in Joint Ventures Balance Sheet
Investments available for sale Balance Sheet
AFS Investments Cost Balance Sheet
AFS Investments - Fair Market Adjustments Balance Sheet
AFS Investments - Impairment Provisions Balance Sheet
Venture Capital Investments Balance Sheet
Venture Capital Cost Balance Sheet
Venture Capital - Fair Market Adjustments Balance Sheet
Venture Capital - Impairment Provisions Balance Sheet
Other Investments Balance Sheet
Fixed Assets Balance Sheet
Land and Buildings Balance Sheet
Freehold Land Cost Balance Sheet
Freehold Property Cost Balance Sheet
Long Leasehold Property Cost Balance Sheet
Short Leasehold Property Cost Balance Sheet
Land and Buildings Accumulated Depreciation Balance Sheet
Computer Systems - Hardware Balance Sheet
Computer Systems - Hardware Cost Balance Sheet
Computer Systems - Hardware Accumulated Depreciation Balance Sheet
Plant, Fixtures and Equipment Balance Sheet
Plant, Fixtures and Equipment Cost Balance Sheet
Plant, Fixtures and Equipment Accumulated Deprecation Balance Sheet
Non Current Assets Balance Sheet
Pension Surplus Balance Sheet
Net Pension Assets Balance Sheet
Deferred Tax Assets Balance Sheet
CURRENT ASSETS Balance Sheet
Inventories & Pre-publication Costs Balance Sheet
Raw Materials Balance Sheet
Work in Progress Balance Sheet
Pre-publication Costs Balance Sheet
Pre-publication costs costs Balance Sheet
Pre-publication costs amortisation Balance Sheet
Pre-publication costs impairment Balance Sheet
Finished Goods Balance Sheet
Finished Goods (self Produced/Purchased 3rd Party) Balance Sheet
Inventory Purchased from Group Companies Balance Sheet
Elimination of Inter-company profit in Inventory Balance Sheet
Provisions against Inventory from Group Balance Sheet
Provisions against Inventories Balance Sheet
Trading Receivables Balance Sheet
Accounts Receivable Balance Sheet
Specific Provision for Bad Debts Balance Sheet
General Provision for Bad Debts Balance Sheet
Provision for Returns Balance Sheet
Amounts owed by Joint Ventures Balance Sheet
Receivables from Related Parties Balance Sheet
Sales Tax/ VAT Receivable Balance Sheet
Other Trading Receivables Balance Sheet
Executive Loan Programme Balance Sheet
Other Non-Recurring Trading Receivables Balance Sheet
 Deferred Compensation plan assets Balance Sheet
Non-Recurring Trade Receivables Balance Sheet
Non Operating Receivables Balance Sheet
Other Receivables Balance Sheet
Receivables on disposal of businesses Balance Sheet
Receivables on disposal of subsidiaries Balance Sheet
Receivables on Disposal of Fixed Assets Balance Sheet
Receivables on disposal of Investments Balance Sheet
Other acquisition receivable deposit <1year Balance Sheet
Other Non-Operating Receivables Balance Sheet
Prepayments & Accrued Income Balance Sheet
Education (HNA) Royalties Prepaid Balance Sheet
Other Royalties Prepaid in Advance Balance Sheet
Pension Prepayment Balance Sheet
Deposits for Exhibition Halls Balance Sheet
Other Prepayments Balance Sheet
Accrued Income Balance Sheet
Deferred Costs Balance Sheet
Deferred Show Marketing Costs Balance Sheet
External Interest Receivable Balance Sheet
Derivative Receivables Balance Sheet
De-designated FX Derivative Debtor Balance Sheet
Designated Interest Derivative CF Debtor Balance Sheet
Designated Interest Rate Derivative FV Balance Sheet
Designated FX Derivative Debtor Balance Sheet
Undesignated FX Derivative Balance Sheet
Undesignated Interest Derivative Balance Sheet
Undesignated FX derivative Debtor Balance Sheet
Current Tax Receivables Balance Sheet
Inter-company Receivables Balance Sheet
Intercompany Trade Receivable Balance Sheet
Intercompany Interest Receivable Balance Sheet
Inter-company Financing and Loan Account Receivable Balance Sheet
Intercompany Royalties Receivable Balance Sheet
Intercompany Dividends Receivable Balance Sheet
ICS Receivable Balance Sheet
Cash and Cash Equivalents Balance Sheet
Cash at bank on current accounts Balance Sheet
Cash in hand and in transit Balance Sheet
Petty cash Balance Sheet
Cash Pool Accounts Balance Sheet
Short Term Investments Balance Sheet
Assets Held for Sales Balance Sheet
Goodwill held for Sale Balance Sheet
Intangible Assets Held for Sale Balance Sheet
Investments in Joint Ventures Held for Sale Balance Sheet
AFS Investments held for Sale Balance Sheet
Venture Investments held for sale Balance Sheet
Property, Plant & Equipment Held for Sale Balance Sheet
Deferred Tax Assets Held for Sale Balance Sheet
Inventories Held for Sale Balance Sheet
Receivables Held for Sale Balance Sheet
LIABILITIES Balance Sheet
CURRENT LIABILITIES Balance Sheet
Trading Payables Balance Sheet
Trade Payables Balance Sheet
Amounts owed by Joint Ventures Balance Sheet
Payables to related parties Balance Sheet
Accrued Salaries Balance Sheet
Accrued Bonuses & Commissions Balance Sheet
Accrued Holiday Pay Balance Sheet
Accrued Pension Costs not Paid Balance Sheet
Royalty Accruals Balance Sheet
Other Operating Accruals Balance Sheet
VAT & Sales Tax Balance Sheet
Payroll taxes including Social Security Balance Sheet
Other Trading Payables Balance Sheet
Non-Restructuring Redundancy Accrual Balance Sheet
Accrual for Underwriting Results Balance Sheet
Pre-Pension Provisions Balance Sheet
Litigation Accruals Balance Sheet
Other Non-Recurring Payables Balance Sheet
Deferred Compensation plan liabilities Balance Sheet
 Non-Recurring Trading Payables Balance Sheet
Other Payables Balance Sheet
Restructuring Accruals Balance Sheet
External Dividends Payable Balance Sheet
External Interest Payable Balance Sheet
Financing Payables Balance Sheet
Total Deferred Consideration Balance Sheet
Deferred Consideration on a business Balance Sheet
Deferred Consideration on a subsidiary Balance Sheet
Deferred Consideration on a joint venture Balance Sheet
Non-Operating Payables or Accruals Balance Sheet
Building Closure Costs Balance Sheet
Acquisition Accruals Balance Sheet
Accrual for ARIC Balance Sheet
Accruals on disposal of businesses Balance Sheet
Accruals on disposal of subsidiaries Balance Sheet
Accruals on Disposal of Fixed Assets Balance Sheet
Other Non-operating Payables or Accruals Balance Sheet
Deferred Revenue Balance Sheet
Subscription Received in Advance Balance Sheet
Exhibitions Deferred Revenue Balance Sheet
Other Deferred Revenue Balance Sheet
Derivative Payables Balance Sheet
De-designated FX Derivative Creditor Balance Sheet
Designated Interest Derivative CF Creditor Balance Sheet
Designated Interest Rate Derivative FV Balance Sheet
Designated FX Derivative Creditor Balance Sheet
Undesignated FX Derivative Balance Sheet
Undesignated Interest Derivative Balance Sheet
Undesignated FX derivative Creditors Balance Sheet
Intercompany Payables Balance Sheet
Intercompany Trade Payable Balance Sheet
Intercompany Interest Payable Balance Sheet
Inter-company Financing and Loan Account Payables Balance Sheet
Intercompany Royalties Payable Balance Sheet
Intercompany Dividends Payable Balance Sheet
ICS Payable Balance Sheet
Bank Loans, Overdrafts and CP Balance Sheet
Commercial Paper Balance Sheet
Bank Loans Balance Sheet
Overdraft Balance Sheet
Borrowings Current Balance Sheet
Secured Borrowings ST Balance Sheet
Unsecured Borrowings ST Balance Sheet
Other loans due within one year Balance Sheet
Obligations under finance leases ST Balance Sheet
Taxation Balance Sheet
Taxation Payable Within One Year Balance Sheet
Taxation Payable After One Year Balance Sheet
NON CURRENT LIABILITIES Balance Sheet
Borrowings Non Current Balance Sheet
Secured Borrowings Balance Sheet
Unsecured Borrowings Balance Sheet
Other loans due after one year Balance Sheet
Obligations Under Finance Leases - Long Term Balance Sheet
Provisions Balance Sheet
Deferred Tax Liabilities Balance Sheet
Net Pension Obligations Balance Sheet
Vacant Property Lease Obligation Balance Sheet
Other Provisions Balance Sheet
Liabilities with assets held for sale Balance Sheet
Payables Held for Sale Balance Sheet
Deferred tax liabilities held for sale Balance Sheet
EQUITY Balance Sheet
Share Capital Balance Sheet
Share Capital of RENV & REPLC Balance Sheet
Capital of Subsidiaries of Parent Companies Balance Sheet
Share Premium Account Balance Sheet
Share Premium of RENV & REPLC Balance Sheet
Share Premium of Subsidiaries of Parent Companies Balance Sheet
Shares Held in Treasury Balance Sheet
Investment in Subsidiaries Balance Sheet
Impairment Provision against Investment in Subsidiaries Balance Sheet
Translation Reserve Balance Sheet
Hedge Reserve Balance Sheet
Hedging Transition Reserve Balance Sheet
Designated FX CF Derivative Reserve Balance Sheet
Designated Interest CF Derivative Reserve Balance Sheet
Other Reserves Balance Sheet
Retained Earnings Balance Sheet
Pre-Acquisition Reserves Balance Sheet
Shared Based Remuneration Reserve Balance Sheet
Other Reserves Balance Sheet
Capital Redemption Reserve Balance Sheet
Push Down Entries Balance Sheet
Internally Purchased Goodwill Balance Sheet
Internally Purchased Intangibles Balance Sheet
Minority Interest Balance Sheet
Suspense Account Balance Sheet
TOTAL REVENUE Revenue
Gross Space Sales Revenue
Space Sales Standard Rate Revenue
Space Sales Rebooking Rate Revenue
Space Sales Early Booking Rate Revenue
Space Sales Association Rate Revenue
Space Sales Loyalty Rate Revenue
Space Sales Entry Level Rate Revenue
Discounts on Space Sales Revenue
Space Sales RE Company Discount Revenue
Space Sales Global Discount Revenue
Space Sales Trade Association Discounts Revenue
Space Sales Free of Charge Revenue
Space Sales Other Discount Revenue
Net Space Sales Revenue
Space Enhancement Revenue Revenue
Premium Position Charge Revenue
Aisle Charge Revenue
Corner Charge Revenue
Double Decker Charge Revenue
Other Enhancements Charges Revenue
Gross Table Top Sales Revenue
Table Top Sales Discounts Revenue
Net Table Top Sales after Discounts Revenue
Shell, Furniture & Fittings Rental Revenue
Shell Rental Revenue
Furniture Revenue Revenue
Fittings Revenue Revenue
Property Revenue Revenue
Meeting Room Hire Revenue
Hotel Suite Hire Revenue
Storage Areas Hire Revenue
Early & Late Access Fees Revenue
Parking Revenue Revenue
Property Services Revenue
Utilities Revenue
Cleaning & Waste Revenue
Compliance Revenue
Lifting & Drayage Revenue
Catering Revenue Revenue
Food Sales Revenue
Drink Sales Revenue
Construction Revenue Revenue
Decorator Revenue Revenue
Stand Construction Revenue Revenue
Carpeting Revenue Revenue
Electrical Revenue Revenue
Graphics Revenue Revenue
Service Contractor Income Revenue
Advertising & Promotion Revenue Revenue
Directory Sales Revenue
Published Advertising Revenue Revenue
List Rental Revenue Revenue
Listing Fee Revenue
Search Engine Advertising Revenue
Displays and Promotion Revenue Revenue
Download Fees Revenue
 Web Access Fees Revenue
Internet Trading Fees Revenue
Management Fees Revenue
Co-Exhibitor Fee Revenue
Ticket Sales Revenue
Sponsorship Fees Revenue
Workshop Facilitation Fee Revenue
Transport Revenue Revenue
External Funding Revenue Revenue
Grants & Grantor Revenue
Education Subsidies Revenue
Funding & Incentives Revenue Revenue
Membership & Subscription Revenue Revenue
Membership Revenue Revenue
Subscription Revenue Revenue
License & Royalty Fees Revenue
Royalty Revenue Revenue
License Fees Revenue
Commissions Revenue
Floral Commissions Revenue
Security Commissions Revenue
Hotel & Travel Commissions Revenue
Food & Beverage Commissions Revenue
Design & Build Commissions Revenue
Light Pen/Lead Retrieval Commissions Revenue
Other Commissions Revenue
Administrative Revenue Revenue
Insurance Recovery Revenue Revenue
Cancellation Revenue Revenue
Sales Ledger Credits Revenue
Late Payment Fees Revenue
Cash Discounts Received Revenue
Dunning fees excluding VAT Revenue
Interest Income - External Revenue
Inter-company Revenues
Inter-company Interest Revenue
Inter-company Financing Transactions Revenue
Inter-company Dividends Revenue
Inter-company Other Charges & Royalties Revenue
Bad Debt Provision Revenue
Bad debt Losses - cancellation fee Revenue
Bad debt Losses - advertising deduction Revenue
Valuation Adjustment - Account Receivable Revenue
TOTAL COSTS Costs
Property, Lease, Rental Costs
Land & Building Rental Costs Costs
Rent of Hall's Costs
Outdoor Area Rental Costs
Theatre Rental Costs
Room Hire Costs
Marquee/Hoeker Hire Costs
Storage Rental Costs
Office Rental Costs
Parking Rental Costs
Other Property Rental Costs
Operating Leases Costs
Operating Lease Land & Building Costs
Operating Lease Vehicle Costs
Operating Lease Office Equipment Costs
Other Operating Leases Costs
Plant & Equipment Rental Costs
Carpet Rental Costs
Furniture Rental Costs
Lighting Rental Costs
Office Equipment Rental Costs
Audio Visual Equipment Costs
Other Equipment Rental Costs
Utilities Costs
Property Taxes Costs
Water Supply & Rates Costs
Electricity Costs
Gas Costs
Heating & Air-conditioning Costs
 Lighting Costs
Other Utilities Costs
Repairs & Maintenance Costs
R&M Land & Buildings Costs
R&M Office Equipment Costs
Servicing, Repairs & Maintenance of Vehicles Costs
Dilapidation Charges Costs
R&M Other Costs
Computing, Communications and IT Services Costs
Software Costs Costs
Software Maintenance Costs
Software Licences Costs
Software Expensed Costs
Hardware Costs Costs
Hardware Maintenance Costs
Hardware Expenses Costs
Communications Costs
Network Costs
Hosting & Traffic Costs
Telephone Charges Costs
Mobile Phone Charges Costs
Other Communications Charges Costs
Depreciation & Amortisation Costs
Buildings Depreciation Costs
Equipment Depreciation Costs
Vehicle Depreciation Costs Costs
IT Hardware Depreciation Costs
IT Software Depreciation Costs
Amortisation of acquired intangible asst Costs
Amortisation of JVs excess cost Costs
Share of Amortisation of JV's Excess Costs
Impairment of goodwill Costs
Impairment of acquired intangibles Costs
Construction Costs Costs
Electrics Installation Costs
Building Costs Costs
Shell Scheme Rental Costs
Decorating Costs Costs
Sign Production Costs
Rigging Costs
Property Services Costs
Charges for Early & Late Access Costs
Cleaning Costs Costs
Waste Disposal Costs
Lifting, Drayage & Shipping Costs
Cost of Compliance to Regulations Costs
Other Venue Services Costs
Advertising & Promotion Costs Costs
Creative Design Costs Costs
Creative Concept Costs Costs
Production and Delivery Costs Costs
Mailing, Handling & Fulfilment Costs Costs
Advertising Space Costs Costs
Advertising On-line Space Costs Costs
Other Advertising Costs Costs
Database Building Costs Costs
List Rental Cost Costs
Website Contents Costs
Website Screen Design Costs
Website Set Up & Maintenance Costs
Website Marketing Communication Costs
Consumable Costs Costs
Stationery Costs
Postage, Courier & Freight Charges Costs
Printing Costs
Books & Publications Costs
Other Consumable Supplies Costs
Giveaway products Costs
Total Travel, Accommodation & Entertainment Costs
Air Travel Costs
Air Fares Costs
Vehicle Costs Costs
Mileage & Fuel Costs Costs
 Bus, Car & Coach Hire Costs Costs
Taxis Costs
Other Travel Costs
Miscellaneous Travel Costs
Accommodation & Entertainment Costs
Accommodation Costs
Subsistence Costs Costs
Entertainment Costs
Catering Costs
Catering Costs Costs
Labour Costs Costs
Permanent Labour Costs Costs
Employee Salaries Costs
Bonus Costs
Commissions Costs
Social Security Costs
Medical & Healthcare Costs Costs
Pension Costs
Redundancies Costs
Shared Based Payments Costs
Other Staff Costs Costs
Temporary Staff Costs
Temporary Staff Salaries Costs
Agency Staff Payments Costs
Other Labour Costs Costs
Employee Recruitment Incentive Costs
Relocation Costs Costs
Awards & Gifts Costs
Course Costs Costs
Associations & Public Bodies Costs
Association Fees Costs
License Fees Costs
Management Fees Costs
Steering Group/Advisory Panel Costs
Consultants, Agency, Experts & Other Professionals Costs
External Organising Companies Costs
Agency Fees Costs
Speakers Fees Costs
Facilitators Costs
Consultant ants Fees Costs
Translation Services Costs
Sales Agents Costs
Partner/Sponsor Fees Costs
Industry Expert Fees Costs
Other Experts Costs
Legal and Audit Fees Costs
Intellectual Property Costs Costs
Litigation Costs
Other Legal Costs Costs
Tax Advice Costs
Audit Costs Costs
Subscriptions & Donations Costs
Charitable Donations Costs
Political Donations Costs
Subscriptions to Professional Bodies Costs
Subscriptions Other Costs
Insurance Costs
Abandonment Insurance Costs
Global Insurance Costs
Vehicle Insurance Costs
Other Insurance Costs
General Expenses Costs
General Expenses Costs
Bank Charges & Other Financial Costs Costs
Bank Charges Costs
Other Financial Costs Costs
Bad Debt Provision Costs
General Bad Debt Provision Costs
Stand Building & Venue Hosting Costs - to be finalised with Austrian Business Unit Costs
Purchase - frames, posts Costs
Purchase - iron & steel goods Costs
Purchase - boards, carpenter's materials Costs
Purchase - folding & stand doors Costs
 Purchase - stand walls Costs
Purchase - cleaning materials Costs
Purchase of painters' materials Costs
Purchase - consumables Costs
Sale of F & T Material Costs
Rental of F & T Material Costs
Purchase of Material Action D Costs
Procurement of materials Product Area Retail Costs
Procurement of Materials Euro Stand Costs
Procurement of Foga Costs
Procurement of Modul Costs
Procurement of Octanom Costs
Purchase - display case, glass, Perspex Costs
Stand construction material Costs
Servicing Stand construction material Costs
Purchase - foodstuffs Costs
Purchase - tea & coffee Costs
Purchase - alcohol free drinks Costs
Consumables canteen Costs
Inter-company Costs Costs
Inter-company Management Recharges Costs
Inter-company IT Recharges Costs
ASSETS Balance Sheet
Non Current Assets Balance Sheet
Goodwill Balance Sheet
Goodwill Cost Balance Sheet
Goodwill Accumulated Impairment Losses Balance Sheet
Intangible Assets Balance Sheet
Capitalised Development Costs Balance Sheet
Capitalised Development Costs Costs Balance Sheet
Temporary & Contract Staff Balance Sheet
Consultants Balance Sheet
Backfills for permanent staff Balance Sheet
Agency Fees Balance Sheet
Other Professional Fees Balance Sheet
Capitalised Development Costs Amortisation Balance Sheet
Capitalised Development Costs Impairment Balance Sheet
Software Balance Sheet
Software Cost Balance Sheet
Software Accumulated Amortisation Balance Sheet
Acquired Intangible Assets Balance Sheet
Acquired Intangible Assets Cost Balance Sheet
Acquired Intangible Assets Amortisation Balance Sheet
Acquired Intangible Assets Impairment Balance Sheet
Investments Balance Sheet
Investments in Joint Ventures Balance Sheet
Investments available for sale Balance Sheet
AFS Investments Cost Balance Sheet
AFS Investments - Fair Market Adjustments Balance Sheet
AFS Investments - Impairment Provisions Balance Sheet
Venture Capital Investments Balance Sheet
Venture Capital Cost Balance Sheet
Venture Capital - Fair Market Adjustments Balance Sheet
Venture Capital - Impairment Provisions Balance Sheet
Other Investments Balance Sheet
Fixed Assets Balance Sheet
Land and Buildings Balance Sheet
Freehold Land Cost Balance Sheet
Freehold Property Cost Balance Sheet
Long Leasehold Property Cost Balance Sheet
Short Leasehold Property Cost Balance Sheet
Land and Buildings Accumulated Depreciation Balance Sheet
Computer Systems - Hardware Balance Sheet
Computer Systems - Hardware Cost Balance Sheet
Computer Systems - Hardware Accumulated Depreciation Balance Sheet
Plant, Fixtures and Equipment Balance Sheet
Plant, Fixtures and Equipment Cost Balance Sheet
Plant, Fixtures and Equipment Accumulated Deprecation Balance Sheet
Non Current Assets Balance Sheet
Pension Surplus Balance Sheet
Net Pension Assets Balance Sheet
Deferred Tax Assets Balance Sheet
CURRENT ASSETS Balance Sheet
Inventories & Pre-publication Costs Balance Sheet
Raw Materials Balance Sheet
Work in Progress Balance Sheet
Pre-publication Costs Balance Sheet
Pre-publication costs costs Balance Sheet
Pre-publication costs amortisation Balance Sheet
Pre-publication costs impairment Balance Sheet
Finished Goods Balance Sheet
Finished Goods (self Produced/Purchased 3rd Party) Balance Sheet
Inventory Purchased from Group Companies Balance Sheet
Elimination of Inter-company profit in Inventory Balance Sheet
Provisions against Inventory from Group Balance Sheet
Provisions against Inventories Balance Sheet
Trading Receivables Balance Sheet
Accounts Receivable Balance Sheet
Specific Provision for Bad Debts Balance Sheet
General Provision for Bad Debts Balance Sheet
Provision for Returns Balance Sheet
Amounts owed by Joint Ventures Balance Sheet
Receivables from Related Parties Balance Sheet
Sales Tax/ VAT Receivable Balance Sheet
Other Trading Receivables Balance Sheet
 Executive Loan Programme Balance Sheet
Other Non-Recurring Trading Receivables Balance Sheet
Deferred Compensation plan assets Balance Sheet
Non-Recurring Trade Receivables Balance Sheet
Non Operating Receivables Balance Sheet
Other Receivables Balance Sheet
Receivables on disposal of businesses Balance Sheet
Receivables on disposal of subsidiaries Balance Sheet
Receivables on Disposal of Fixed Assets Balance Sheet
Receivables on disposal of Investments Balance Sheet
Other acquisition receivable deposit <1year Balance Sheet
Other Non-Operating Receivables Balance Sheet
Prepayments & Accrued Income Balance Sheet
Education (HNA) Royalties Prepaid Balance Sheet
Other Royalties Prepaid in Advance Balance Sheet
Pension Prepayment Balance Sheet
Deposits for Exhibition Halls Balance Sheet
Other Prepayments Balance Sheet
Accrued Income Balance Sheet
Deferred Costs Balance Sheet
Deferred Show Marketing Costs Balance Sheet
External Interest Receivable Balance Sheet
Derivative Receivables Balance Sheet
De-designated FX Derivative Debtor Balance Sheet
Designated Interest Derivative CF Debtor Balance Sheet
Designated Interest Rate Derivative FV Balance Sheet
Designated FX Derivative Debtor Balance Sheet
Undesignated FX Derivative Balance Sheet
Undesignated Interest Derivative Balance Sheet
Undesignated FX derivative Debtor Balance Sheet
Current Tax Receivables Balance Sheet
Inter-company Receivables Balance Sheet
Intercompany Trade Receivable Balance Sheet
Intercompany Interest Receivable Balance Sheet
Inter-company Financing and Loan Account Receivable Balance Sheet
Intercompany Royalties Receivable Balance Sheet
Intercompany Dividends Receivable Balance Sheet
ICS Receivable Balance Sheet
Cash and Cash Equivalents Balance Sheet
Cash at bank on current accounts Balance Sheet
Cash in hand and in transit Balance Sheet
Petty cash Balance Sheet
Cash Pool Accounts Balance Sheet
Short Term Investments Balance Sheet
Assets Held for Sales Balance Sheet
Goodwill held for Sale Balance Sheet
Intangible Assets Held for Sale Balance Sheet
Investments in Joint Ventures Held for Sale Balance Sheet
AFS Investments held for Sale Balance Sheet
Venture Investments held for sale Balance Sheet
Property, Plant & Equipment Held for Sale Balance Sheet
Deferred Tax Assets Held for Sale Balance Sheet
Inventories Held for Sale Balance Sheet
Receivables Held for Sale Balance Sheet
LIABILITIES Balance Sheet
CURRENT LIABILITIES Balance Sheet
Trading Payables Balance Sheet
Trade Payables Balance Sheet
Amounts owed by Joint Ventures Balance Sheet
Payables to related parties Balance Sheet
Accrued Salaries Balance Sheet
Accrued Bonuses & Commissions Balance Sheet
Accrued Holiday Pay Balance Sheet
Accrued Pension Costs not Paid Balance Sheet
Royalty Accruals Balance Sheet
Other Operating Accruals Balance Sheet
VAT & Sales Tax Balance Sheet
Payroll taxes including Social Security Balance Sheet
Other Trading Payables Balance Sheet
Non-Restructuring Redundancy Accrual Balance Sheet
Accrual for Underwriting Results Balance Sheet
Pre-Pension Provisions Balance Sheet
Litigation Accruals Balance Sheet
 Other Non-Recurring Payables Balance Sheet
Deferred Compensation plan liabilities Balance Sheet
Non-Recurring Trading Payables Balance Sheet
Other Payables Balance Sheet
Restructuring Accruals Balance Sheet
External Dividends Payable Balance Sheet
External Interest Payable Balance Sheet
Financing Payables Balance Sheet
Total Deferred Consideration Balance Sheet
Deferred Consideration on a business Balance Sheet
Deferred Consideration on a subsidiary Balance Sheet
Deferred Consideration on a joint venture Balance Sheet
Non-Operating Payables or Accruals Balance Sheet
Building Closure Costs Balance Sheet
Acquisition Accruals Balance Sheet
Accrual for ARIC Balance Sheet
Accruals on disposal of businesses Balance Sheet
Accruals on disposal of subsidiaries Balance Sheet
Accruals on Disposal of Fixed Assets Balance Sheet
Other Non-operating Payables or Accruals Balance Sheet
Deferred Revenue Balance Sheet
Subscription Received in Advance Balance Sheet
Exhibitions Deferred Revenue Balance Sheet
Other Deferred Revenue Balance Sheet
Derivative Payables Balance Sheet
De-designated FX Derivative Creditor Balance Sheet
Designated Interest Derivative CF Creditor Balance Sheet
Designated Interest Rate Derivative FV Balance Sheet
Designated FX Derivative Creditor Balance Sheet
Undesignated FX Derivative Balance Sheet
Undesignated Interest Derivative Balance Sheet
Undesignated FX derivative Creditors Balance Sheet
Intercompany Payables Balance Sheet
Intercompany Trade Payable Balance Sheet
Intercompany Interest Payable Balance Sheet
Inter-company Financing and Loan Account Payables Balance Sheet
Intercompany Royalties Payable Balance Sheet
Intercompany Dividends Payable Balance Sheet
ICS Payable Balance Sheet
Bank Loans, Overdrafts and CP Balance Sheet
Commercial Paper Balance Sheet
Bank Loans Balance Sheet
Overdraft Balance Sheet
Borrowings Current Balance Sheet
Secured Borrowings ST Balance Sheet
Unsecured Borrowings ST Balance Sheet
Other loans due within one year Balance Sheet
Obligations under finance leases ST Balance Sheet
Taxation Balance Sheet
Taxation Payable Within One Year Balance Sheet
Taxation Payable After One Year Balance Sheet
NON CURRENT LIABILITIES Balance Sheet
Borrowings Non Current Balance Sheet
Secured Borrowings Balance Sheet
Unsecured Borrowings Balance Sheet
Other loans due after one year Balance Sheet
Obligations Under Finance Leases - Long Term Balance Sheet
Provisions Balance Sheet
Deferred Tax Liabilities Balance Sheet
Net Pension Obligations Balance Sheet
Vacant Property Lease Obligation Balance Sheet
Other Provisions Balance Sheet
Liabilities with assets held for sale Balance Sheet
Payables Held for Sale Balance Sheet
Deferred tax liabilities held for sale Balance Sheet
EQUITY Balance Sheet
Share Capital Balance Sheet
Share Capital of RENV & REPLC Balance Sheet
Capital of Subsidiaries of Parent Companies Balance Sheet
Share Premium Account Balance Sheet
Share Premium of RENV & REPLC Balance Sheet
Share Premium of Subsidiaries of Parent Companies Balance Sheet
Shares Held in Treasury Balance Sheet
Investment in Subsidiaries Balance Sheet
Impairment Provision against Investment in Subsidiaries Balance Sheet
Translation Reserve Balance Sheet
Hedge Reserve Balance Sheet
Hedging Transition Reserve Balance Sheet
Designated FX CF Derivative Reserve Balance Sheet
Designated Interest CF Derivative Reserve Balance Sheet
Other Reserves Balance Sheet
Retained Earnings Balance Sheet
Pre-Acquisition Reserves Balance Sheet
Shared Based Remuneration Reserve Balance Sheet
Other Reserves Balance Sheet
Capital Redemption Reserve Balance Sheet
Push Down Entries Balance Sheet
Internally Purchased Goodwill Balance Sheet
Internally Purchased Intangibles Balance Sheet
Minority Interest Balance Sheet
Suspense Account Balance Sheet
TOTAL REVENUE Revenue
Gross Space Sales Revenue
Space Sales Standard Rate Revenue
Space Sales Rebooking Rate Revenue
Space Sales Early Booking Rate Revenue
Space Sales Association Rate Revenue
Space Sales Loyalty Rate Revenue
Space Sales Entry Level Rate Revenue
Discounts on Space Sales Revenue
Space Sales RE Company Discount Revenue
Space Sales Global Discount Revenue
Space Sales Trade Association Discounts Revenue
Space Sales Free of Charge Revenue
Space Sales Other Discount Revenue
Net Space Sales Revenue
Space Enhancement Revenue Revenue
Premium Position Charge Revenue
Aisle Charge Revenue
Corner Charge Revenue
Double Decker Charge Revenue
Other Enhancements Charges Revenue
Gross Table Top Sales Revenue
Table Top Sales Discounts Revenue
Net Table Top Sales after Discounts Revenue
Shell, Furniture & Fittings Rental Revenue
Shell Rental Revenue
Furniture Revenue Revenue
Fittings Revenue Revenue
Property Revenue Revenue
Meeting Room Hire Revenue
Hotel Suite Hire Revenue
Storage Areas Hire Revenue
Early & Late Access Fees Revenue
Parking Revenue Revenue
Property Services Revenue
Utilities Revenue
Cleaning & Waste Revenue
Compliance Revenue
Lifting & Drayage Revenue
Catering Revenue Revenue
Food Sales Revenue
Drink Sales Revenue
Construction Revenue Revenue
Decorator Revenue Revenue
Stand Construction Revenue Revenue
Carpeting Revenue Revenue
Electrical Revenue Revenue
Graphics Revenue Revenue
Service Contractor Income Revenue
Advertising & Promotion Revenue Revenue
Directory Sales Revenue
Published Advertising Revenue Revenue
List Rental Revenue Revenue
Listing Fee Revenue
Search Engine Advertising Revenue
 Displays and Promotion Revenue Revenue
Download Fees Revenue
Web Access Fees Revenue
Internet Trading Fees Revenue
Management Fees Revenue
Co-Exhibitor Fee Revenue
Ticket Sales Revenue
Sponsorship Fees Revenue
Workshop Facilitation Fee Revenue
Transport Revenue Revenue
External Funding Revenue Revenue
Grants & Grantor Revenue
Education Subsidies Revenue
Funding & Incentives Revenue Revenue
Membership & Subscription Revenue Revenue
Membership Revenue Revenue
Subscription Revenue Revenue
License & Royalty Fees Revenue
Royalty Revenue Revenue
License Fees Revenue
Commissions Revenue
Floral Commissions Revenue
Security Commissions Revenue
Hotel & Travel Commissions Revenue
Food & Beverage Commissions Revenue
Design & Build Commissions Revenue
Light Pen/Lead Retrieval Commissions Revenue
Other Commissions Revenue
Administrative Revenue Revenue
Insurance Recovery Revenue Revenue
Cancellation Revenue Revenue
Sales Ledger Credits Revenue
Late Payment Fees Revenue
Cash Discounts Received Revenue
Dunning fees excluding VAT Revenue
Interest Income - External Revenue
Inter-company Revenues
Inter-company Interest Revenue
Inter-company Financing Transactions Revenue
Inter-company Dividends Revenue
Inter-company Other Charges & Royalties Revenue
Bad Debt Provision Revenue
Bad debt Losses - cancellation fee Revenue
Bad debt Losses - advertising deduction Revenue
Valuation Adjustment - Account Receivable Revenue
TOTAL COSTS Costs
Property, Lease, Rental Costs
Land & Building Rental Costs Costs
Rent of Hall's Costs
Outdoor Area Rental Costs
Theatre Rental Costs
Room Hire Costs
Marquee/Hoeker Hire Costs
Storage Rental Costs
Office Rental Costs
Parking Rental Costs
Other Property Rental Costs
Operating Leases Costs
Operating Lease Land & Building Costs
Operating Lease Vehicle Costs
Operating Lease Office Equipment Costs
Other Operating Leases Costs
Plant & Equipment Rental Costs
Carpet Rental Costs
Furniture Rental Costs
Lighting Rental Costs
Office Equipment Rental Costs
Audio Visual Equipment Costs
Other Equipment Rental Costs
Utilities Costs
Property Taxes Costs
Water Supply & Rates Costs
Electricity Costs
 Gas Costs
Heating & Air-conditioning Costs
Lighting Costs
Other Utilities Costs
Repairs & Maintenance Costs
R&M Land & Buildings Costs
R&M Office Equipment Costs
Servicing, Repairs & Maintenance of Vehicles Costs
Dilapidation Charges Costs
R&M Other Costs
Computing, Communications and IT Services Costs
Software Costs Costs
Software Maintenance Costs
Software Licences Costs
Software Expensed Costs
Hardware Costs Costs
Hardware Maintenance Costs
Hardware Expenses Costs
Communications Costs
Network Costs
Hosting & Traffic Costs
Telephone Charges Costs
Mobile Phone Charges Costs
Other Communications Charges Costs
Depreciation & Amortisation Costs
Buildings Depreciation Costs
Equipment Depreciation Costs
Vehicle Depreciation Costs Costs
IT Hardware Depreciation Costs
IT Software Depreciation Costs
Amortisation of acquired intangible asst Costs
Amortisation of JVs excess cost Costs
Share of Amortisation of JV's Excess Costs
Impairment of goodwill Costs
Impairment of acquired intangibles Costs
Construction Costs Costs
Electrics Installation Costs
Building Costs Costs
Shell Scheme Rental Costs
Decorating Costs Costs
Sign Production Costs
Rigging Costs
Property Services Costs
Charges for Early & Late Access Costs
Cleaning Costs Costs
Waste Disposal Costs
Lifting, Drayage & Shipping Costs
Cost of Compliance to Regulations Costs
Other Venue Services Costs
Advertising & Promotion Costs Costs
Creative Design Costs Costs
Creative Concept Costs Costs
Production and Delivery Costs Costs
Mailing, Handling & Fulfilment Costs Costs
Advertising Space Costs Costs
Advertising On-line Space Costs Costs
Other Advertising Costs Costs
Database Building Costs Costs
List Rental Cost Costs
Website Contents Costs
Website Screen Design Costs
Website Set Up & Maintenance Costs
Website Marketing Communication Costs
Consumable Costs Costs
Stationery Costs
Postage, Courier & Freight Charges Costs
Printing Costs
Books & Publications Costs
Other Consumable Supplies Costs
Giveaway products Costs
Total Travel, Accommodation & Entertainment Costs
Air Travel Costs
Air Fares Costs
 Vehicle Costs Costs
Mileage & Fuel Costs Costs
Bus, Car & Coach Hire Costs Costs
Taxis Costs
Other Travel Costs
Miscellaneous Travel Costs
Accommodation & Entertainment Costs
Accommodation Costs
Subsistence Costs Costs
Entertainment Costs
Catering Costs
Catering Costs Costs
Labour Costs Costs
Permanent Labour Costs Costs
Employee Salaries Costs
Bonus Costs
Commissions Costs
Social Security Costs
Medical & Healthcare Costs Costs
Pension Costs
Redundancies Costs
Shared Based Payments Costs
Other Staff Costs Costs
Temporary Staff Costs
Temporary Staff Salaries Costs
Agency Staff Payments Costs
Other Labour Costs Costs
Employee Recruitment Incentive Costs
Relocation Costs Costs
Awards & Gifts Costs
Course Costs Costs
Associations & Public Bodies Costs
Association Fees Costs
License Fees Costs
Management Fees Costs
Steering Group/Advisory Panel Costs
Consultants, Agency, Experts & Other Professionals Costs
External Organising Companies Costs
Agency Fees Costs
Speakers Fees Costs
Facilitators Costs
Consultant ants Fees Costs
Translation Services Costs
Sales Agents Costs
Partner/Sponsor Fees Costs
Industry Expert Fees Costs
Other Experts Costs
Legal and Audit Fees Costs
Intellectual Property Costs Costs
Litigation Costs
Other Legal Costs Costs
Tax Advice Costs
Audit Costs Costs
Subscriptions & Donations Costs
Charitable Donations Costs
Political Donations Costs
Subscriptions to Professional Bodies Costs
Subscriptions Other Costs
Insurance Costs
Abandonment Insurance Costs
Global Insurance Costs
Vehicle Insurance Costs
Other Insurance Costs
General Expenses Costs
General Expenses Costs
Bank Charges & Other Financial Costs Costs
Bank Charges Costs
Other Financial Costs Costs
Bad Debt Provision Costs
General Bad Debt Provision Costs
Stand Building & Venue Hosting Costs - to be finalised with Austrian Business Unit Costs
Purchase - frames, posts Costs
Purchase - iron & steel goods Costs
 Purchase - boards, carpenter's materials Costs
Purchase - folding & stand doors Costs
Purchase - stand walls Costs
Purchase - cleaning materials Costs
Purchase of painters' materials Costs
Purchase - consumables Costs
Sale of F & T Material Costs
Rental of F & T Material Costs
Purchase of Material Action D Costs
Procurement of materials Product Area Retail Costs
Procurement of Materials Euro Stand Costs
Procurement of Foga Costs
Procurement of Modul Costs
Procurement of Octanom Costs
Purchase - display case, glass, Perspex Costs
Stand construction material Costs
Servicing Stand construction material Costs
Purchase - foodstuffs Costs
Purchase - tea & coffee Costs
Purchase - alcohol free drinks Costs
Consumables canteen Costs
Inter-company Costs Costs
Inter-company Management Recharges Costs
Inter-company IT Recharges Costs
CONFIDENTIAL
VALIDATION BETWEEN ACCOUNTS AND INTER-COMPANY DIMENSIONS

Inter-Company
ACCOUNTS
Intercompany Interest Receivable Balance Sheet X
Inter-company Financing and Loan Account Receivable Balance Sheet X
Intercompany Royalties Receivable Balance Sheet X
Intercompany Dividends Receivable Balance Sheet X
ICS Receivable Balance Sheet X
Cash and Cash Equivalents Balance Sheet X
Intercompany Trade Payable Balance Sheet X
Intercompany Interest Payable Balance Sheet X
Inter-company Financing and Loan Account Payables Balance Sheet X
Intercompany Royalties Payable Balance Sheet X
Intercompany Dividends Payable Balance Sheet X
ICS Payable Balance Sheet X
Inter-company Interest Revenue X
Inter-company Financing Transactions Revenue X
Inter-company Dividends Revenue X
Inter-company Other Charges & Royalties Revenue X
Inter-company Management Recharges Costs X
Inter-company IT Recharges Costs X
 CONFIDENTIAL

Exhibition

Publishing
E-Business
Conference

Sales Agency
Stand Building
Venue Hosting
BUSINESS MODEL

Management Services
Package
Non Packaged Space
Visitor Delivery
Exhibitor Delivery
Participant Delivery
Delegate Delivery
Hosted Buyers
VALIDATION BETWEEN BUSINESS MODEL AND ACTIVITIES

Registration
Special Events
Features
Sponsorships
Contras/Barters
Steering Group / Advisory Committee
ACTIVITIES

Security
Research & Development
Value Added Marketing Services
Press & PR
Recruitment
Training
Corporate Promotion
Being Green
Projects
None
CONFIDENTIAL
VALIDATION BETWEEN BUSINESS MODEL AND PRODUCTS

PRODUCTS
BUSINESS MODEL
Exhibition
Conference
Stand Building
Venue Hosting
E-Business
Management Services
Publishing
Sales Agency