BPF details & OVC CalcBPFBusinessVCOS: DM Package & LGFASIA_AFMEI_PP_PE_PB1_CATPP ASIA7_7 Variable Cost Calculations POLY ASIACATALLOY ASIA PACIFICVCOS_POLY_ASIA.LGFInventory is CommentedPB-1 ASIA//*INCLUDE INVENTORY_VALUE_POLY.LGFPB-1 AFME//*INCLUDE Z_INVENTORY_POSTING.LGFCATALLOY AFMEIPP AUSTRALIAPP AFMEIPE AFMEIPE ASIAPG ASIAGLOBAL_C4_OXYFUELS_STYRENE_EOEG_ETHANOL_TBHP_ACETYLS_BDOBDO EUI&D_3_Variable Cost CalculationsBDO AMERICAS7_4_Variable Cost Calculations_IDBDO ASIAVCOS_ID.LGFInventory is not CommentedACETYLS GLOBALEO/EG EU OLDEO/EG AMERICAS OLDEO/EG ASIA OLDTBHP EUTBHP ASIATBHP AMERICASSTYRENE EUSTYRENE AMERICASSTYRENE ASIAC4'S EUC4'S AMERICASC4'S ASIAETHANOL AMERICASOXYFUELS EAIOXYFUELS AMERICASGLOBAL_PO_PG_PSolventsPO EUI&D_3_Variable Cost CalculationsPO AMERICAS7_4_Variable Cost Calculations_IDPO ASIAVCOS_ID.LGFInventory is not CommentedPG EUPG AMERICASSOLVENTS EUROPE - OLDSOLVENTS AMERICAS - OLDSOLVENTS ASIA - OLDPOLYMERS_EUPP EU7_9 Variable Cost Polymers EUPP/CATALLOY EUVCOS_POLY_EU.LGFInventory is not Commented*INCLUDE INVENTORY_VALUE_POLY.LGFPOLYPROPYLENE EAI//*INCLUDE Z_INVENTORY_POSTING.LGFPB-1 EUPE EUPB-1 AMERICASPP COMPOUNDS EUROPEPOLYMERS_NAVariable Cost: POLYMERS_ 3_Variable Cost CalcPP NA7_3_Variable Cost Calculations_PolyCATALLOY NAVCOS_POLY.LGFInventory is not CommentedPP COMPOUNDS NORTH AMERICA

PP COMPOUNDS AISA EUPP COMPOUNDS ASIA7_8 Variable Cost PPCompoundPP COMPOUNDS EUROPEVCOS_PPCOMPOUND.LGFInventory is CommentedPPC_NAPOLYPROPYLENE AMERICASPOLYMERS_Revenue_Variable_WC6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGF

7_3_Variable Cost Calculations_PolyVCOS_POLY.LGFInventory is not Commented

8_1_WORKING CAPITALMARGIN_P_ID.LGFPE NAPOLYETHYLENE AMERICAS7_10 Variable Cost PE North AmericaVCOS_PENA.LGFInventory is not CommentedSTYRENE_GLOBALSTYRENE EUI&D_3_Variable Cost CalculationsSTYRENE AMERICAS7_4_Variable Cost Calculations_IDSTYRENE ASIAVCOS_ID.LGFInventory is not Commented

BPF DetailsBPFBusinessCalculationDM Package & LGFASIA_AFMEI_PP_PE_PB1_CATPP_LYONZPP_ASIA - PP ASIAVOLUME_AND_PRICES CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPC_LYONZCATASIA - CATALLOY ASIA PACIFIC4_Price Explosion Other BussinessesPC_LYONZPB1ASIA - PB-1 ASIAOTHER_PRICE_EXPL.LGFPP_LYONZPB1AFME - PB-1 AFME5_1_Volume Calculations_P_IDPP_LYONZCAT_AFM - CATALLOY AFMEIVOLUME_CALC_P_ID.LGFdonePP_LYONZPP_AUS - PP AUSTRALIA, PP, PP Comp& PG South America, Segment otherREVENUE CALCULATIONSPOLYMERS_I&D_2_Revenue CalculationsPP_LYONZPP_AFM - PP AFMEI6_1_Revenue Calculations_ P_IDPP_LYONZPEAFMEI - PE AFMEIZ_REVENUE_P_ID.LGFPP_LYONZPEASIA - PE ASIAVARIABLE COST EXCLUDING PPCOMPOUND7_7 Variable Cost Calculations POLY ASIAPP_LYONZ_PGASIA - PG ASIAVCOS_POLY_ASIA.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFREVENUE ,VARIABLE AND WORKING CAPITALPOLYMERS_Revenue_Variable_WC_Gross MarginDELETECONSOLIDATION1_Perform Business ConsolidationsVARIABLE COST PPC7_8 Variable Cost PPCompoundDELETEVCOS_PPCOMPOUND.LGFdoneGLOBAL_C4_OXYFUELS_STYRENE_EOEG_ETHANOL_TBHP_ACETYLS_BDOPP_LYONZ_BDOEU - BDO EUPRICE/VOLUMEPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZ_BDOAM - BDO AMERICAS4_Price Explosion Other BussinessesPP_LYONZ_BDOASIA - BDO ASIAOTHER_PRICE_EXPL.LGFPP_LYONZ_ACETYLS - ACETYLS GLOBAL5_1_Volume Calculations_P_IDPC_LYONZ_EO_EGEU - EO/EG EU OLDVOLUME_CALC_P_ID.LGFPC_LYONZ_EO_EGAM - EO/EG AMERICAS OLDREVENUEPOLYMERS_I&D_2_Revenue CalculationsPC_LYONZ_EO_EGASI - EO/EG ASIA OLD6_1_Revenue Calculations_ P_IDPC_LYONZ_TBHPEU - TBHP EUZ_REVENUE_P_ID.LGFPP_LYONZ_TBHPASI - TBHP ASIASTANDRD COSTI_D_STANDARD_COST_CALCPP_LYONZ_TBHPAM - TBHP AMERICASI_D_STANDARD_COST.LGFPP_LYONZ_STYREU - STYRENE EUVARIABLE COSTI&D_3_Variable Cost CalculationsPP_LYONZ_STYRAM - STYRENE AMERICAS7_4_Variable Cost Calculations_IDPP_LYONZ_STYRASIA - STYRENE ASIAVCOS_ID.LGFPP_LYONZ_C4EU - C4'S EUWORKING CAPTIALPOLYMERS_ID_4_WORKING CAPITALPP_LYONZ_C4AM - C4'S AMERICAS8_1_WORKING CAPITALPP_LYONZ_C4ASIA - C4'S ASIAMARGIN_P_ID.LGFPP_LYONZ_ETHANOL - ETHANOL AMERICASAVERAGE INVENTORY VALUE13_1_AVERAGE_INVENTORY_VALUE_I_DDELETEPP_LYONZOXYFUEAI - OXYFUELS EAIINVENTORY_VALUE_I_D.LGFPP_LYONZOXYFUEAM - OXYFUELS AMERICASREVENUE, VARIABLE COST AND WORKING CAPITALI&D_Revenue_Variable_Working CapitalDELETE6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGF7_4_Variable Cost Calculations_IDVCOS_ID.LGF8_1_WORKING CAPITALMARGIN_P_ID.LGFKPI9_Calculate KPIDELETEKPI_CALCULATIONS.LGFCONSOLIDATION1_Perform Business Consolidations

GLOBAL_PO_PG_PSolventsPP_LYONZ_POEU - PO EUPRICE VOLUMEPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZ_POAM - PO AMERICAS4_Price Explosion Other BussinessesPP_LYONZ_POASIA - PO ASIAOTHER_PRICE_EXPL.LGFPP_LYONZ_PGEU - PG EU5_1_Volume Calculations_P_IDPP_LYONZ_PGAM - PG AMERICASVOLUME_CALC_P_ID.LGFdonePC_LYONZ_SOLVEU - SOLVENTS EUROPE - OLDREVENUEPOLYMERS_I&D_2_Revenue CalculationsdonePC_LYONZ_SOLVAM - SOLVENTS AMERICAS - OLD6_1_Revenue Calculations_ P_IDdonePC_LYONZ_SOLVASIA - SOLVENTS ASIA - OLDZ_REVENUE_P_ID.LGFSTANDRD COSTI_D_STANDARD_COST_CALCI_D_STANDARD_COST.LGFVARIABLE COSTI&D_3_Variable Cost Calculations7_4_Variable Cost Calculations_IDVCOS_ID.LGFWORKING CAPTIALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFREVENUE, VARIABLE COST AND WORKING CAPITALI&D_Revenue_Variable_Working CapitalDELETE6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGF7_4_Variable Cost Calculations_IDVCOS_ID.LGF8_1_WORKING CAPITALMARGIN_P_ID.LGFdoneKPI9_Calculate KPIDELETEKPI_CALCULATIONS.LGFCONSOLIDATION1_Perform Business ConsolidationsPP COMPOUNDS AISA EUPC_LYONZPPCOMPASI - PP COMPOUNDS ASIAPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZPPCOMPEU - PP COMPOUNDS EUROPE4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFVARIABLE COST CALCULATIONS7_8 Variable Cost PPCompoundVCOS_PPCOMPOUND.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFAVERAGE INVENTORY VALUE13_2_AVERAGE_INVENTORY_VALUE_POLYMERDELINVENTORY_VALUE_POLY.LGFREVENUE,VARIABLE COST,WORKING CAPITALPOLYMERS_EU_REVENUE_VC_WCDEL6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGF7_9 Variable Cost Polymers EUVCOS_POLY_EU.LGF8_1_WORKING CAPITALMARGIN_P_ID.LGFDONEKPI9_Calculate KPICONSOLIDATION1_Perform Business ConsolidationsKPI_CALCULATIONS.LGFPOLYMERS_NAPP_LYONZPP_NA - PP NAPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZCAT_NA - CATALLOY NA4_Price Explosion Other BussinessesPC_LYONZPPCOMPNA - PP COMPOUNDS NORTH AMERICAOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDARD COST CALCULATIONS10_POLYMERS_I_D_CALCSPOLYMERS_I_D_CALCS.LGFVARIABLE_COST_CALCULATIONSVariable Cost: POLYMERS_ 3_Variable Cost Calc7_3_Variable Cost Calculations_PolyVCOS_POLY.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFAVERAGE INVENTORY VALUE13_2_AVERAGE_INVENTORY_VALUE_POLYMERDELINVENTORY_VALUE_POLY.LGF

Revenue,Variable Cost, Working CapitalPOLYMERS_Revenue_Variable_WCDEL6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGF7_9 Variable Cost Polymers EUVCOS_POLY_EU.LGF8_1_WORKING CAPITALMARGIN_P_ID.LGFKPI9_Calculate KPIKPI_CALCULATIONS.LGFCONSOLIDATION1_Perform Business ConsolidationsADDPE NAPC_LYONZPEAM - POLYETHYLENE AMERICASPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume Calc4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDARD COST CALCULATIONS10_POLYMERS_I_D_CALCSPOLYMERS_I_D_CALCS.LGFVARIABLE_COST_CALCULATIONS7_10 Variable Cost PE North AmericaVCOS_PENA.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFAVERAGE INVENTORY VALUE13_2_AVERAGE_INVENTORY_VALUE_POLYMERDELINVENTORY_VALUE_POLY.LGFRevenue,Variable Cost, Working CapitalRevenue_Variable_WC _ PENADEL6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGF7_10 Variable Cost PE North AmericaVCOS_PENA.LGF8_1_WORKING CAPITALMARGIN_P_ID.LGFKPI9_Calculate KPIDELKPI_CALCULATIONS.LGFCONSOLIDATION1_Perform Business ConsolidationsPOLYMERS_EUPC_LYONZPP_EU - PP EUPP_LYONZPP_CATEU - PP/CATALLOY EUPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZPPEAI - POLYPROPYLENE EAI4_Price Explosion Other BussinessesPP_LYONZPB1EU - PB-1 EUOTHER_PRICE_EXPL.LGFPP_LYONZPEEU - PE EU5_1_Volume Calculations_P_IDPP_LYONZPB1NA - PB-1 AMERICASVOLUME_CALC_P_ID.LGFPP_LYONZPPCOMPEU - PP COMPOUNDS EUROPEREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDARD COST CALCULATIONS10_POLYMERS_I_D_CALCSPOLYMERS_I_D_CALCS.LGFVARIABLE_COST_CALCULATIONS7_9 Variable Cost Polymers EUVCOS_POLY_EU.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFAVERAGE INVENTORY VALUE13_2_AVERAGE_INVENTORY_VALUE_POLYMERINVENTORY_VALUE_POLY.LGFRevenue,Variable Cost, Working CapitalPOLYMERS_EU_REVENUE_VC_WC6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGF7_9 Variable Cost Polymers EUVCOS_POLY_EU.LGF8_1_WORKING CAPITALMARGIN_P_ID.LGFKPI9_Calculate KPICONSOLIDATION

PPC_NAPC_LYONZPPAM - POLYPROPYLENE AMERICASPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume Calc4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE_VARIABLE_COST_WORKING CAPITALPOLYMERS_Revenue_Variable_WC6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGF

7_3_Variable Cost Calculations_PolyVCOS_POLY.LGF

8_1_WORKING CAPITALMARGIN_P_ID.LGFKPI9_Calculate KPIKPI_CALCULATIONS.LGFSTYRENE_GLOBALPC_LYONZ_STYREU - STYRENE EUPP_LYONZ_STYRAM - STYRENE AMERICASPRICE VOLUMEPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZ_STYRASIA - STYRENE ASIA4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUEPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDRD COSTI_D_STANDARD_COST_CALCI_D_STANDARD_COST.LGFVARIABLE COSTI&D_3_Variable Cost Calculations7_4_Variable Cost Calculations_IDVCOS_ID.LGFWORKING CAPTIALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFREVENUE, VARIABLE COST AND WORKING CAPITALI&D_Revenue_Variable_Working Capital6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGF7_4_Variable Cost Calculations_IDVCOS_ID.LGF8_1_WORKING CAPITALMARGIN_P_ID.LGFKPI9_Calculate KPIKPI_CALCULATIONS.LGFCONSOLIDATION1_Perform Business ConsolidationsREFINERYChild members of REFINING SEGMENTREFINERY PRICE EXPLOSION1_ Refinery Price Explosion

REFINERY PRICE SQUEEZE2_Refinery Price SqueezePRICE_SQUEEZE.LGF

Volume_Revenue_CalculationREFINERY_1_Volume_Revenue Calculations

VARIABLE COST AND REVENUE CALCULATIONSREFINERY_2_Refinery Var Cost Revenue Gross Margin and EBITDA Calculation

9_Calculate KPI

BPF Details Mar 12BPFBusinessCalculationDM Package & LGFASIA_AFMEI_PP_PE_PB1_CATPP_LYONZPP_ASIA - PP ASIAVOLUME_AND_PRICES CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPC_LYONZCATASIA - CATALLOY ASIA PACIFIC4_Price Explosion Other BussinessesPC_LYONZPB1ASIA - PB-1 ASIAOTHER_PRICE_EXPL.LGFPP_LYONZPB1AFME - PB-1 AFME5_1_Volume Calculations_P_IDPP_LYONZCAT_AFM - CATALLOY AFMEIVOLUME_CALC_P_ID.LGFPP_LYONZPP_AFM - PP AFMEIREVENUE CALCULATIONSPOLYMERS_I&D_2_Revenue CalculationsPP_LYONZPEAFMEI - PE AFMEI6_1_Revenue Calculations_ P_IDPP_LYONZPEASIA - PE ASIAZ_REVENUE_P_ID.LGFPP_LYONZ_PGASIA - PG ASIAVARIABLE COST EXCLUDING PPCOMPOUND7_7 Variable Cost Calculations POLY ASIAVCOS_POLY_ASIA.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFCONSOLIDATION1_Perform Business ConsolidationsGLOBAL_C4_OXYFUELS_STYRENE_EOEG_ETHANOL_TBHP_ACETYLS_BDOPP_LYONZ_BDOEU - BDO EUPRICE/VOLUMEPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZ_BDOAM - BDO AMERICAS4_Price Explosion Other BussinessesPP_LYONZ_BDOASIA - BDO ASIAOTHER_PRICE_EXPL.LGFPP_LYONZ_ACETYLS - ACETYLS GLOBAL5_1_Volume Calculations_P_IDPC_LYONZ_EO_EGEU - EO/EG EU OLDVOLUME_CALC_P_ID.LGFPC_LYONZ_EO_EGAM - EO/EG AMERICAS OLDREVENUEPOLYMERS_I&D_2_Revenue CalculationsPC_LYONZ_EO_EGASI - EO/EG ASIA OLD6_1_Revenue Calculations_ P_IDPC_LYONZ_TBHPEU - TBHP EUZ_REVENUE_P_ID.LGFPP_LYONZ_TBHPASI - TBHP ASIASTANDRD COSTI_D_STANDARD_COST_CALCPP_LYONZ_TBHPAM - TBHP AMERICASI_D_STANDARD_COST.LGFPP_LYONZ_STYREU - STYRENE EUVARIABLE COSTI&D_3_Variable Cost CalculationsPP_LYONZ_STYRAM - STYRENE AMERICAS7_4_Variable Cost Calculations_IDPP_LYONZ_STYRASIA - STYRENE ASIAVCOS_ID.LGFPP_LYONZ_C4EU - C4'S EUWORKING CAPTIALPOLYMERS_ID_4_WORKING CAPITALPP_LYONZ_C4AM - C4'S AMERICAS8_1_WORKING CAPITALPP_LYONZ_C4ASIA - C4'S ASIAMARGIN_P_ID.LGFPP_LYONZ_ETHANOL - ETHANOL AMERICASPP_LYONZOXYFUEAI - OXYFUELS EAICONSOLIDATION1_Perform Business ConsolidationsPP_LYONZOXYFUEAM - OXYFUELS AMERICAS

GLOBAL_PO_PG_PSolventsPP_LYONZ_POEU - PO EUPRICE VOLUMEPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZ_POAM - PO AMERICAS4_Price Explosion Other BussinessesPP_LYONZ_POASIA - PO ASIAOTHER_PRICE_EXPL.LGFPP_LYONZ_PGEU - PG EU5_1_Volume Calculations_P_IDPP_LYONZ_PGAM - PG AMERICASVOLUME_CALC_P_ID.LGFARCO SOLVENTS NAREVENUEPOLYMERS_I&D_2_Revenue CalculationsARCO SOLVENTS EUROPE6_1_Revenue Calculations_ P_IDARCO SOLVENTS ASIAZ_REVENUE_P_ID.LGFSPECIALTY SOLVENTS AMERICASSTANDRD COSTI_D_STANDARD_COST_CALCSPECIALTY SOLVENTS EUROPEI_D_STANDARD_COST.LGFSPECIALTY SOLVENTS ASIAVARIABLE COSTI&D_3_Variable Cost CalculationsE SOLVENTS AMERICAS7_4_Variable Cost Calculations_IDE SOLVENTS ASIAVCOS_ID.LGFWORKING CAPTIALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGF

CONSOLIDATION1_Perform Business ConsolidationsPP COMPOUNDS AISA EUPC_LYONZPPCOMPASI - PP COMPOUNDS ASIAPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZPPCOMPEU - PP COMPOUNDS EUROPE4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFVARIABLE COST CALCULATIONS7_8 Variable Cost PPCompoundVCOS_PPCOMPOUND.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGF

CONSOLIDATION1_Perform Business ConsolidationsPOLYMERS_NAPP_LYONZPP_NA - PP NAPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZCAT_NA - CATALLOY NA4_Price Explosion Other BussinessesPC_LYONZPPCOMPNA - PP COMPOUNDS NORTH AMERICAOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDARD COST CALCULATIONS10_POLYMERS_I_D_CALCSPOLYMERS_I_D_CALCS.LGFVARIABLE_COST_CALCULATIONSVariable Cost: POLYMERS_ 3_Variable Cost Calc7_3_Variable Cost Calculations_PolyVCOS_POLY.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFCONSOLIDATION1_Perform Business Consolidations

PE NAPC_LYONZPEAM - POLYETHYLENE AMERICASPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume Calc4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDARD COST CALCULATIONS10_POLYMERS_I_D_CALCSPOLYMERS_I_D_CALCS.LGFVARIABLE_COST_CALCULATIONS7_10 Variable Cost PE North AmericaVCOS_PENA.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGF

CONSOLIDATION1_Perform Business ConsolidationsPOLYMERS_EUPC_LYONZPP_EU - PP EUPP_LYONZPP_CATEU - PP/CATALLOY EUPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZPPEAI - POLYPROPYLENE EAI4_Price Explosion Other BussinessesPP_LYONZPB1EU - PB-1 EUOTHER_PRICE_EXPL.LGFPP_LYONZPEEU - PE EU5_1_Volume Calculations_P_IDPP_LYONZPB1NA - PB-1 AMERICASVOLUME_CALC_P_ID.LGFPP_LYONZPPCOMPEU - PP COMPOUNDS EUROPEREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDARD COST CALCULATIONS10_POLYMERS_I_D_CALCSPOLYMERS_I_D_CALCS.LGFVARIABLE_COST_CALCULATIONS7_9 Variable Cost Polymers EUVCOS_POLY_EU.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFCONSOLIDATIONSTYRENE_GLOBALPC_LYONZ_STYREU - STYRENE EUPP_LYONZ_STYRAM - STYRENE AMERICASPRICE VOLUMEPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZ_STYRASIA - STYRENE ASIA4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUEPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDRD COSTI_D_STANDARD_COST_CALCI_D_STANDARD_COST.LGFVARIABLE COSTI&D_3_Variable Cost Calculations7_4_Variable Cost Calculations_IDVCOS_ID.LGFWORKING CAPTIALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFKPI_CALCULATIONS.LGFCONSOLIDATION1_Perform Business ConsolidationsREFINERYChild members of REFINING SEGMENTREFINERY PRICE EXPLOSION1_ Refinery Price Explosion

REFINERY PRICE SQUEEZE2_Refinery Price SqueezePRICE_SQUEEZE.LGF

Volume_Revenue_CalculationREFINERY_1_Volume_Revenue Calculations

VARIABLE COST AND REVENUE CALCULATIONSREFINERY_2_Refinery Var Cost Revenue Gross Margin and EBITDA Calculation

9_Calculate KPI

PP_AUSTRALIA PP_SA PP_COMPOUNDS_SA & SEGMENT OTHERPP SACOPY COST TO PROFITABILITYZ_COST_TO_PROFITABILITYPP AUSTRALIACOST_TO_PROFIT.LGFPP COMPOUNDS SOUTH AMERICAO&P EAI INTRA-SEGMENT ELIMINATIONCOPY PROFITABILITY TO CONSOLIDATIONPROFIT_TO_MGT_CONSOLIDATIONO&P AM INTRA-SEGMENT ELIMINATIONZ_MODEL_DATA_TRANSFR.LGFI&D INTRA-SEGMENT ELIMINATIONREFINING ELIMINATIONS

Sheet2REFINERY - Refinery Product GroupsChild members of REFINING SEGMENTREFINERY PRICE EXPLOSION1_ Refinery Price ExplosionREFINERY PRICE SQUEEZE2_Refinery Price SqueezePRICE_SQUEEZE.LGFVolume_Revenue_CalculationREFINERY_1_Volume_Revenue CalculationsVARIABLE COST AND REVENUE CALCULATIONSREFINERY_2_Refinery Var Cost Revenue Gross Margin and EBITDA Calculation9_Calculate KPI

BPF Details Mar 21BPFBusinessCalculationDM Package & LGFASIA_AFMEI_PP_PE_PB1_CATPP_LYONZPP_ASIA - PP ASIAVOLUME_AND_PRICES CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPC_LYONZCATASIA - CATALLOY ASIA PACIFIC4_Price Explosion Other BussinessesPC_LYONZPB1ASIA - PB-1 ASIAOTHER_PRICE_EXPL.LGFPP_LYONZPB1AFME - PB-1 AFME5_1_Volume Calculations_P_IDPP_LYONZCAT_AFM - CATALLOY AFMEIVOLUME_CALC_P_ID.LGFPP_LYONZPP_AFM - PP AFMEIREVENUE CALCULATIONSPOLYMERS_I&D_2_Revenue CalculationsPP_LYONZPEAFMEI - PE AFMEI6_1_Revenue Calculations_ P_IDPP_LYONZPEASIA - PE ASIAZ_REVENUE_P_ID.LGFPP_LYONZ_PGASIA - PG ASIAVARIABLE COST EXCLUDING PPCOMPOUND7_7 Variable Cost Calculations POLY ASIAVCOS_POLY_ASIA.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFCONSOLIDATION1_Perform Business ConsolidationsGLOBAL_C4_OXYFUELS_STYRENE_EOEG_ETHANOL_TBHP_ACETYLS_BDOPP_LYONZ_BDOEU - BDO EUPRICE/VOLUMEPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZ_BDOAM - BDO AMERICAS4_Price Explosion Other BussinessesPP_LYONZ_BDOASIA - BDO ASIAOTHER_PRICE_EXPL.LGFPP_LYONZ_ACETYLS - ACETYLS GLOBAL5_1_Volume Calculations_P_IDPC_LYONZ_EO_EGEU - EO/EG EU OLDVOLUME_CALC_P_ID.LGFPC_LYONZ_EO_EGAM - EO/EG AMERICAS OLDREVENUEPOLYMERS_I&D_2_Revenue CalculationsPC_LYONZ_EO_EGASI - EO/EG ASIA OLD6_1_Revenue Calculations_ P_IDPC_LYONZ_TBHPEU - TBHP EUZ_REVENUE_P_ID.LGFPP_LYONZ_TBHPASI - TBHP ASIASTANDRD COSTI_D_STANDARD_COST_CALCPP_LYONZ_TBHPAM - TBHP AMERICASI_D_STANDARD_COST.LGFPP_LYONZ_STYREU - STYRENE EUVARIABLE COSTI&D_3_Variable Cost CalculationsPP_LYONZ_STYRAM - STYRENE AMERICAS7_4_Variable Cost Calculations_IDPP_LYONZ_STYRASIA - STYRENE ASIAVCOS_ID.LGFPP_LYONZ_C4EU - C4'S EUWORKING CAPTIALPOLYMERS_ID_4_WORKING CAPITALPP_LYONZ_C4AM - C4'S AMERICAS8_1_WORKING CAPITALPP_LYONZ_C4ASIA - C4'S ASIAMARGIN_P_ID.LGFPP_LYONZ_ETHANOL - ETHANOL AMERICASPP_LYONZOXYFUEAI - OXYFUELS EAICONSOLIDATION1_Perform Business ConsolidationsPP_LYONZOXYFUEAM - OXYFUELS AMERICAS

GLOBAL_PO_PG_PSolventsPP_LYONZ_POEU - PO EUPRICE VOLUMEPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZ_POAM - PO AMERICAS4_Price Explosion Other BussinessesPP_LYONZ_POASIA - PO ASIAOTHER_PRICE_EXPL.LGFPP_LYONZ_PGEU - PG EU5_1_Volume Calculations_P_IDPP_LYONZ_PGAM - PG AMERICASVOLUME_CALC_P_ID.LGFARCO SOLVENTS NAREVENUEPOLYMERS_I&D_2_Revenue CalculationsARCO SOLVENTS EUROPE6_1_Revenue Calculations_ P_IDARCO SOLVENTS ASIAZ_REVENUE_P_ID.LGFSPECIALTY SOLVENTS AMERICASSTANDRD COSTI_D_STANDARD_COST_CALCSPECIALTY SOLVENTS EUROPEI_D_STANDARD_COST.LGFSPECIALTY SOLVENTS ASIAVARIABLE COSTI&D_3_Variable Cost CalculationsE SOLVENTS AMERICAS7_4_Variable Cost Calculations_IDE SOLVENTS ASIAVCOS_ID.LGFWORKING CAPTIALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGF

CONSOLIDATION1_Perform Business ConsolidationsPP COMPOUNDS AISA EUPC_LYONZPPCOMPASI - PP COMPOUNDS ASIAPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZPPCOMPEU - PP COMPOUNDS EUROPE4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFVARIABLE COST CALCULATIONS7_8 Variable Cost PPCompoundVCOS_PPCOMPOUND.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGF

CONSOLIDATION1_Perform Business ConsolidationsPOLYMERS_NAPP_LYONZPP_NA - PP NAPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZCAT_NA - CATALLOY NA4_Price Explosion Other BussinessesPC_LYONZPPCOMPNA - PP COMPOUNDS NORTH AMERICAOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDARD COST CALCULATIONS4_2_POLYMERS_STD_COSTPOLYMERS_STD_COST.LGFVARIABLE_COST_CALCULATIONSVariable Cost: POLYMERS_ 3_Variable Cost Calc7_3_Variable Cost Calculations_PolyVCOS_POLY.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFCONSOLIDATION1_Perform Business Consolidations

PE NAPC_LYONZPEAM - POLYETHYLENE AMERICASPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume Calc4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDARD COST CALCULATIONS4_2_POLYMERS_STD_COSTPOLYMERS_STD_COST.LGFVARIABLE_COST_CALCULATIONS7_10 Variable Cost PE North AmericaVCOS_PENA.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGF

CONSOLIDATION1_Perform Business ConsolidationsPOLYMERS_EUPC_LYONZPP_EU - PP EUPP_LYONZPP_CATEU - PP/CATALLOY EUPRICE AND VOLUME CALCULATIONSPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZPPEAI - POLYPROPYLENE EAI4_Price Explosion Other BussinessesPP_LYONZPB1EU - PB-1 EUOTHER_PRICE_EXPL.LGFPP_LYONZPEEU - PE EU5_1_Volume Calculations_P_IDPP_LYONZPB1NA - PB-1 AMERICASVOLUME_CALC_P_ID.LGFPP_LYONZPPCOMPEU - PP COMPOUNDS EUROPEREVENUE CALCULATIONPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDARD COST CALCULATIONS4_2_POLYMERS_STD_COSTPOLYMERS_STD_COST.LGFVARIABLE_COST_CALCULATIONS7_9 Variable Cost Polymers EUVCOS_POLY_EU.LGFWORKING CAPITALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFCONSOLIDATIONSTYRENE_GLOBALPC_LYONZ_STYREU - STYRENE EUPP_LYONZ_STYRAM - STYRENE AMERICASPRICE VOLUMEPOLYMERS_I&D_1_Price and Volume CalcPP_LYONZ_STYRASIA - STYRENE ASIA4_Price Explosion Other BussinessesOTHER_PRICE_EXPL.LGF5_1_Volume Calculations_P_IDVOLUME_CALC_P_ID.LGFREVENUEPOLYMERS_I&D_2_Revenue Calculations6_1_Revenue Calculations_ P_IDZ_REVENUE_P_ID.LGFSTANDRD COSTI_D_STANDARD_COST_CALCI_D_STANDARD_COST.LGFVARIABLE COSTI&D_3_Variable Cost Calculations7_4_Variable Cost Calculations_IDVCOS_ID.LGFWORKING CAPTIALPOLYMERS_ID_4_WORKING CAPITAL8_1_WORKING CAPITALMARGIN_P_ID.LGFZ_WC_P_ID.LGFKPI_CALCULATIONS.LGFCONSOLIDATION1_Perform Business ConsolidationsREFINERYChild members of REFINING SEGMENTREFINERY PRICE EXPLOSION1_ Refinery Price Explosion

REFINERY PRICE SQUEEZE2_Refinery Price SqueezePRICE_SQUEEZE.LGF

Volume_Revenue_CalculationREFINERY_1_Volume_Revenue Calculations

VARIABLE COST AND REVENUE CALCULATIONSREFINERY_2_Refinery Var Cost Revenue Gross Margin and EBITDA Calculation

9_Calculate KPI

PP_AUSTRALIA PP_SA PP_COMPOUNDS_SA & SEGMENT OTHERPP SACOPY COST TO PROFITABILITYZ_COST_TO_PROFITABILITYPP AUSTRALIACOST_TO_PROFIT.LGFPP COMPOUNDS SOUTH AMERICAO&P EAI INTRA-SEGMENT ELIMINATIONCOPY PROFITABILITY TO CONSOLIDATIONPROFIT_TO_MGT_CONSOLIDATIONO&P AM INTRA-SEGMENT ELIMINATIONZ_MODEL_DATA_TRANSFR.LGFI&D INTRA-SEGMENT ELIMINATIONREFINING ELIMINATIONS

Sheet3OLEFINS NA

REVENUE and COEOLEFINS_3_Revenue Gross Margin and EBIDTA C6_Revenue CalculationsZ_REVENUE.LGF7_2_Cost of Ethylene Calculation COECOE.LGF*INCLUDE COST_TO_PROFIT.LGF7_2_1_COE Cash Cost Margin//*INCLUDE CALCULATE_COE.LGFCOE_MARGIN.LGF*INCLUDE COST_OF_ETHYLENE_NA.LGF8_Gross Margin and EBITDA Calculations*INCLUDE COST_OF_ETHYLENE_EU.LGFMARGIN.LGF

BPFSTEPPackage/LGFPOLYMERS_EUSTANDARD COST CALCULATIONS4_2_POLYMERS_STD_COSTPOLYMERS_STD_COST.LGFVARIABLE_COST_CALCULATIONS7_9 Variable Cost Polymers EUVCOS_POLY_EU.LGF

PE NASTANDARD COST CALCULATIONS4_2_POLYMERS_STD_COSTPOLYMERS_STD_COST.LGFVARIABLE_COST_CALCULATIONS7_10 Variable Cost PE North AmericaVCOS_PENA.LGF

POLYMERS_NASTANDARD COST CALCULATIONS4_2_POLYMERS_STD_COSTPOLYMERS_STD_COST.LGFVARIABLE_COST_CALCULATIONSVariable Cost: POLYMERS_ 3_Variable Cost Calc7_3_Variable Cost Calculations_PolyVCOS_POLY.LGFBPFSTEPPackage/LGFPOLYMERS_EUSTANDARD COST CALCULATIONSPOLYMERS_STD_COST.LGFVARIABLE_COST_CALCULATIONS7_9 Variable Cost Polymers EUVCOS_POLY_EU.LGF

PE NASTANDARD COST CALCULATIONSPolymers_STD_COST.lgfVARIABLE_COST_CALCULATIONS7_10 Variable Cost PE North AmericaVCOS_PENA.LGF

POLYMERS_NASTANDARD COST CALCULATIONSPolymers_STD_COST.lgfVARIABLE_COST_CALCULATIONSVariable Cost: POLYMERS_ 3_Variable Cost Calc7_3_Variable Cost Calculations_PolyVCOS_POLY.LGF

Consolidation Packages and LGFsPackage linkBusiness Consolidation of ForecastPackage linkCorporate Consolidation of ForecastPackage1_1_Business Data Load and Carry Fwd_OptimizedPackage1_2_Corporate Data Load and Carrdy Fwd_OptimizedO_DATALOAD_BUSINESS.LGFO_DATALOAD_CORPORATE.LGFPROFIT_TO_MGTCONS.LGFPROFIT_TO_FINANCE2.LGFPROFIT_TO_MGTCONS.LGFPROFIT_TO_FINANCE2.LGFO_MOVEMENT_BUSINESS.LGFZ_BS_PL_POSTING.LGFO_MOVEMENT_CORPORATE.LGFZ_BS_PL_POSTING.LGFZ_BALCARRYFWD_BUS.LGFZ_BALCARRYFWD_BUS_CC.LGFZ_MOVEMENT_CALC_BUS.LGFZ_MOVEMENT_CALC_BUS_CC.LGFBALANCING_BS.LGFZ_BALANCECARRYFWD.LGFBALANCING_BS.LGFPackage2_FX Incremental modeO_FX_ELIM_CONSOL.LGFCURR_CONVERSION.LGFPackage2_FX Incremental modeCONSOLIDATION.LGFO_FX_ELIM_CONSOL.LGFCURR_CONVERSION.LGFCONSOLIDATION.LGF

Package3_1_Business Cash Flow_OptimizedPackage3_2_Corporate Cash Flow_OptimizedO_CASHFLOW_BUSINESS.LGFO_CASHFLOW_CORPORATE.LGFZ_CASHFLOW.LGFZ_CASHFLOW.LGF

Business Consolidation of ForecastCorporate Consolidation of Forecast1_1_Business Data Load and Carry Fwd_Optimized1_2_Data Load and Carry ForwardO_DATALOAD_BUSINESS.LGFO_DATALOAD_CORPORATE.LGF2_FX Incremental mode2_Run FX Translation and EliminationO_FX_ELIM_CONSOL.LGFO_FX_ELIM_CONSOL.LGF3_1_Calculate Business Cash Flow3_2_Calculate Corporate Cash FlowO_CASHFLOW_BUSINESS.LGFO_CASHFLOW_CORPORATE.LGF

BUSINESS RULEDESCZ_BS_PL_POSTING.LGFBS_PL_POSTINGPost offsetting balance sheet entries based on Income Statement dataZ_BALCARRYFWD_BUS.LGFBUS_CARRYFWD_OPENINGBusiness PC - Calculate the opening flow for current month based on prior month closing balanceZ_MOVEMENT_CALC_BUS.LGFMOVEMENT_CALC_BUSCalculate Business cash flow movements based on ending flow F_CBBALANCING_BS.LGFBALANCING_BSBALANCING_BS,Balance the Balance Sheet usign 299999,true,CURR_CONVERSION.LGF*RUN_PROGRAM CURR_CONVERSION

RULES

BS_PL_POSTINGSOURCE ACCOUNTCATEGORYSOURCE FLOWSOURCE AUDITDESTINATION ACCOUNTDESTINATION CATEGORYDESTINATION FLOWDESTINATION AUDITREVERSE SIGNSOURCE PERIODSOURCE YEARFORCE INTO MEMBERAPPLY TO YTDLEVELZMNETINCNO_FLOW50025F_NONCASHFALSEFALSEFALSE0U86521NO_FLOW15025F_NONCASHTRUEFALSEFALSE0U85205NO_FLOW16087F_NONCASHTRUEFALSEFALSE0EB_ZMGTREP-PLNO_FLOW10006F_CASHTRUEFALSEFALSE093030NO_FLOW15025F_NONCASHTRUEFALSEFALSE093020NO_FLOW15025F_NONCASHTRUEFALSEFALSE090848NO_FLOW15025F_NONCASHTRUEFALSEFALSE090532NO_FLOW15025F_NONCASHTRUEFALSEFALSE089001NO_FLOW27065F_CASHTRUEFALSEFALSE089000NO_FLOW27065F_CASHTRUEFALSEFALSE085420NO_FLOW24500F_NONCASHTRUEFALSEFALSE085405NO_FLOW16020F_NONCASHTRUEFALSEFALSE085215NO_FLOW16087F_NONCASHTRUEFALSEFALSE085030NO_FLOW27095F_NONCASHTRUEFALSEFALSE085012NO_FLOW15025F_NONCASHTRUEFALSEFALSE085000NO_FLOW15025F_NONCASHTRUEFALSEFALSE083650NO_FLOW14025F_CASHTRUEFALSEFALSE083611NO_FLOW15026F_NONCASHTRUEFALSEFALSE065041NO_FLOW13731F_NONCASHTRUEFALSEFALSE065035NO_FLOW13731F_NONCASHTRUEFALSEFALSE0FALSEFALSEFALSE0

BUS_CARRYFWD_OPENINGSOURCE ACCOUNTCATEGORYSOURCE FLOWSOURCE AUDITDESTINATION ACCOUNTDESTINATION CATEGORYDESTINATION FLOWDESTINATION AUDITREVERSE SIGNSOURCE PERIODSOURCE YEARFORCE INTO MEMBERAPPLY TO YTDLEVELZPPENETF_CBF_OPENINGFALSE-1FALSEFALSE050025F_CBF_OPENINGFALSE-1FALSEFALSE027095F_CBF_OPENINGFALSE-1FALSEFALSE01610060F_CBF_OPENINGFALSE-1FALSEFALSE016087F_CBF_OPENINGFALSE-1FALSEFALSE01100010F_CBF_OPENINGFALSE-1FALSEFALSE0FALSEFALSEFALSE0

MOVEMENT_CALC_BUSSOURCE ACCOUNTCATEGORYSOURCE FLOWSOURCE AUDITDESTINATION ACCOUNTDESTINATION CATEGORYDESTINATION FLOWDESTINATION AUDITREVERSE SIGNSOURCE PERIODSOURCE YEARFORCE INTO MEMBERAPPLY TO YTDLEVELZMTRADERECF_CBF_CASHFALSEFALSEFALSE0ZMTRADERECF_CASH100150TRUEFALSEFALSE0ZMTRADERECF_CBF_CASHTRUE-1FALSEFALSE0ZMTRADEPAYF_CBF_CASHTRUE-1FALSEFALSE0ZMTRADEPAYF_CASH100140TRUEFALSEFALSE0ZMTRADEPAYF_CBF_CASHFALSEFALSEFALSE0ZMSEVERACCF_CBF_CASHFALSEFALSEFALSE0ZMSEVERACCF_CBF_CASHTRUE-1FALSEFALSE0ZMSEVERACCF_CASH100130TRUEFALSEFALSE0ZMPROPTAXF_CBF_CASHFALSEFALSEFALSE0ZMPROPTAXF_CASH100120TRUEFALSEFALSE0ZMPROPTAXF_CBF_CASHTRUE-1FALSEFALSE0ZMPREPINSF_CBF_CASHFALSEFALSEFALSE0ZMPREPINSF_CBF_CASHTRUE-1FALSEFALSE0ZMPREPINSF_CASH100110TRUEFALSEFALSE0ZMPREP3RDF_CBF_CASHFALSEFALSEFALSE0ZMPREP3RDF_CBF_CASHTRUE-1FALSEFALSE0ZMPREP3RDF_CASH100100TRUEFALSEFALSE0ZMOTHINTANF_CBF_CASHTRUE-1FALSEFALSE0ZMOTHINTANF_CBF_CASHFALSEFALSEFALSE0ZMOTHINTANF_CASH100090TRUEFALSEFALSE0ZMNETPLCLOF_CBF_CASHFALSEFALSEFALSE0ZMNETPLCLOF_CASH100080TRUEFALSEFALSE0ZMNETPLCLOF_CBF_CASHTRUE-1FALSEFALSE0ZMLICREIVF_CBF_CASHFALSEFALSEFALSE0ZMLICREIVF_CASH100070TRUEFALSEFALSE0ZMLICREIVF_CBF_CASHTRUE-1FALSEFALSE0ZMINVENTF_CBF_CASHTRUE-1FALSEFALSE0ZMINVENTF_CBF_CASHFALSEFALSEFALSE0ZMINVENTF_CASH100060TRUEFALSEFALSE0ZMGOODWILLF_CBF_CASHFALSEFALSEFALSE0ZMGOODWILLF_CBF_CASHTRUE-1FALSEFALSE0ZMGOODWILLF_CASH100050TRUEFALSEFALSE0ZMEQUITYINNO_FLOW100170TRUEFALSEFALSE0ZMENVIRRESF_CASH100040TRUEFALSEFALSE0ZMENVIRRESF_CBF_CASHFALSEFALSEFALSE0ZMENVIRRESF_CBF_CASHTRUE-1FALSEFALSE0ZMDIVIDENDNO_FLOW100180FALSEFALSEFALSE0ZMDEFINCLIF_CBF_CASHTRUE-1FALSEFALSE0ZMDEFINCLIF_CASH100030TRUEFALSEFALSE0ZMDEFINCLIF_CBF_CASHFALSEFALSEFALSE0ZMCAPEXF_CASH100160TRUEFALSEFALSE0ZMACCRREBF_CASH100020TRUEFALSEFALSE0ZMACCRREBF_CBF_CASHTRUE-1FALSEFALSE0ZMACCRREBF_CBF_CASHFALSEFALSEFALSE0ZMACCLICREF_CBF_CASHFALSEFALSEFALSE0ZMACCLICREF_CBF_CASHTRUE-1FALSEFALSE0ZMACCLICREF_CASH100010TRUEFALSEFALSE0FALSEFALSEFALSE0

BALANCING_BSSOURCE ACCOUNTCATEGORYSOURCE FLOWSOURCE AUDITDESTINATION ACCOUNTDESTINATION CATEGORYDESTINATION FLOWDESTINATION AUDITREVERSE SIGNSOURCE PERIODSOURCE YEARFORCE INTO MEMBERAPPLY TO YTDLEVELZTOTLIABF_CB2999999F_CBTRUEFALSEFALSE0ZTOTEQUITF_CB2999999F_CBTRUEFALSEFALSE0ZASSETSF_CB2999999F_CBTRUEFALSEFALSE0FALSEFALSEFALSE0

Sheet4BS_PL_POSTING//Perform the offsetting Balance Sheet entries against Income Statement, please see account-based business rules BS_PL_POSTING for more details*SELECT(%START_PERIOD15%,"START_PERIOD",VERSION,[ID] = %VERSION_SET%)*XDIM_MEMBERSET PC_GROUP = NON_GROUP*XDIM_MEMBERSET TIME AS %TOTAL_TIME15% = %START_PERIOD15%,TMVL(1,%START_PERIOD15%),TMVL(2,%START_PERIOD15%),TMVL(3,%START_PERIOD15%),TMVL(4,%START_PERIOD15%),TMVL(5,%START_PERIOD15%),TMVL(6,%START_PERIOD15%),TMVL(7,%START_PERIOD15%),TMVL(8,%START_PERIOD15%),TMVL(9,%START_PERIOD15%),TMVL(10,%START_PERIOD15%),TMVL(11,%START_PERIOD15%),TMVL(12,%START_PERIOD15%),TMVL(13,%START_PERIOD15%),TMVL(14,%START_PERIOD15%),TMVL(15,%START_PERIOD15%),TMVL(16,%START_PERIOD15%),TMVL(17,%START_PERIOD15%),TMVL(23,%START_PERIOD15%),TMVL(35,%START_PERIOD15%),TMVL(47,%START_PERIOD15%),TMVL(59,%START_PERIOD15%)*XDIM_MEMBERSET PROFIT_CTR AS %PCLIST2% = BAS(%PROFIT_CTR_SET%)*RUN_PROGRAM CALC_ACCOUNTCATEGORY = %VERSION_SET%CURRENCY = LCTID_RA = %TOTAL_TIME15%CALC = BS_PL_POSTINGOTHER = [PC_GROUP = NON_GROUP;SCENARIO = %SCENARIO_SET%;PROFIT_CTR = %PCLIST2%]*ENDRUN_PROGRAM*COMMITZ_BS_PL_POSTING.LGF

Z_BALCARRYFWD_BUS.LGF

Z_MOVEMENT_CALC_BUS.LGF

BALANCING_BS.LGF

BPFASIA_AFMEI_PP_PE_PB1_CATProfitabilityDriver DIMProfit CenterMembersPP ASIA; CATALLOY ASIA PACIFIC; PB-1 ASIA; PB-1 AFME; CATALLOY AFMEI; PP AFMEI; PE AFMEI; PE ASIA; PG ASIAPerformerOwnerINPUTCalculationsReportsVOLUME_BY_PRODUCTCOPY COST TO PROFITABILITYINCOME STATEMENT PROFITABILITYI_ALL- Volume by Product.xlsmPkgZ_COST_TO_PROFITABILITYR_ALL - INCOME STATEMENT PROFITABILITY.XLSComplete\/CPMB/DEFAULT_FORMULASSUMMARY REPORTS\ALL\ProfitabilityCostProfitabilityVOLUME_BY_CUSTOMERCIW INCOME STATEMENTI_ALL- Volume by Customer.xlsmVOLUME_AND_PRICES CALCULATIONSR_CIW Income Statement Business View.xlsmVOLUME\LinkPOLYMERS_I&D_1_Price and Volume CalcFINANCIAL STATEMENTS\ProfitabilityProfitabilityConsolidationPRICE_BY_CUSTOMERREVENUE CALCULATIONSBUSINESS CASH FLOWI_ALL- Price by Customer.xlsmLinkPOLYMERS_I&D_2_Revenue CalculationsR_Cash Flow Business View.xlsmPRICE\ProfitabilityFINANCIAL STATEMENTS\ProfitabilityVARIABLE COST EXCLUDING PPCOMPOUNDConsolidationPRICE BY PARTNER PCPkg7_7 Variable Cost Calculations POLY ASIACIW BUSINESS BALANCE SHEETI_ALL- Price by Partner PC.xlsm/CPMB/DEFAULT_FORMULASR_Business Balance Sheet.xlsmPRICE\ProfitabilityFINANCIAL STATEMENTS\ProfitabilityWORKING CAPITALConsolidationPRICE_BY_PRODUCTLinkPOLYMERS_ID_4_WORKING CAPITALI_ALL- Price by Product.xlsmProfitabilityComplete\CONSOLIDATIONSProfitabilityLinkBusiness Consolidation of ForecastCOMMISSION_PERCENTAGEConsolidationI_ALL- Variable Cost Percentage.xlsmComplete\ProfitabilityINPUT_DIRECTGA_MS_ETCI_ALL- DIRECT G&A M&S AND OTHER FIXED COSTFIXED COST\costINPUT_DSO_DPOI_ALL_DSO_DPO_INPUT.XLSMGLOBAL ASSUMPTIONS\ALL\ProfitabilityINPUT_FIXED_ VARIBLE_COSTSI_ALL- Other Variable Costs.xlsmAMOUNT\ProfitabilityINPUT_OTHER_BALANCE_SHEETI_ALL- OTHER BALANCE SHEET ITEMS.XLSMAMOUNT\Consolidation

CONSOLIDATIONConsolidationDriver DIMProfit CenterMembersOtherPerformerOwnerINPUTCalculationsReportsINPUT FX RATEPRICE VOLUMECONSOLIDATED INCOME STATEMENTI FX RATE INPUT.XLSMLinkPOLYMERS_I&D_1_Price and Volume CalcR_Consolidated Income Statement.xlsmRATES\ProfitabilityFINANCIAL STATEMENTS\RatesConsolidationINPUT TAX RATECORP_CONSOLIDATIONSCONSOLIDATED BALANCE SHEETI TAX RATE INPUT.XLSMLinkCorporate Consolidation of ForecastR_Consolidated Balance Sheet.xlsmRATES\ConsolidationFINANCIAL STATEMENTS\RATESWORKING CAPITALConsolidationINPUT CORPORATE ITEMSPkg8_1_WORKING CAPITALCONSOLIDATED CASH FLOWI_Corporate Planning.xlsm/CPMB/Z_8_GRS_MRGN_EBITDAR_Consolidated Cash Flow.xlsmAMOUNT\ProfitabilityFINANCIAL STATEMENTS\ConsolidationConsolidationCASH FLOW BUSINESS VIEWR_Cash Flow Business View.xlsmFINANCIAL STATEMENTS\ConsolidationCIW INCOME STATEMENTR_CIW Income Statement Business View.xlsmFINANCIAL STATEMENTS\ConsolidationBUSINESS BALANCE SHEETR_BUSINESS BALANCE SHEET.XLSMFINANCIAL STATEMENTS\Consolidation