The 'IFRS SYSTEM Master Chart of Accounts Codes' consist of five letters, for example CARTR where:

CA = Class (Current Assets) R = Subclass (trade and other Receivables) TR = Description (Trade Receivables)

Chart of Accounts can be downloaded in Word and Excel, in case you need the Chart of Accounts in these formats.

The complete 'IFRS SYSTEM Master Chart of Accounts Codes' are as follows (1,997 codes):

Current assets - cash and cash equivalentsCACOH Cash on handCACAB Cash at bankCACOD Cash on depositCACSA Cash - Spare ACACSB Cash - Spare BCACSC Cash - Spare CCACSD Cash - Spare DCACSE Cash - Spare ECACSF Cash - Spare FCACSG Cash - Spare GCACSH Cash - Spare HCACSI Cash - Spare ICACSJ Cash - Spare J

Current assets - trade and other receivablesCARTR Trade receivablesCARTA Trade receivables - Spare ACARTB Trade receivables - Spare BCARTC Trade receivables - Spare CCARTP Less: Allowance for expected credit lossesCARSR Spare receivablesCARSA Spare receivables - Spare ACARSB Spare receivables - Spare BCARSC Spare receivables - Spare CCARSP Less: Allowance for expected credit lossesCARRA Receivable from ACARRB Receivable from BCARRC Receivable from CCARRD Receivable from DCARRE Receivable from ECARRF Receivable from FCARRG Receivable from GCARRH Receivable from HCARRI Receivable from ICARRJ Receivable from JCARRK Receivable from KCARRL Receivable from LCARRM Receivable from MCARRN Receivable from NCARRO Receivable from OCARDR Dividends receivableCARIR Interest receivableCARIT Income tax refund dueCARBA BAS receivable

CAROR Other receivablesCAROA Other receivables - Spare ACAROB Other receivables - Spare BCAROC Other receivables - Spare CCAROP Less: Allowance for expected credit losses

Current assets - contract assetsCANCA Contract assetsCANSA Spare contract assets ACANSB Spare contract assets BCANSC Spare contract assets CCANSD Spare contract assets DCANSE Spare contract assets ECANSF Spare contract assets FCANSG Spare contract assets GCANSH Spare contract assets HCANSI Spare contract assets ICANSJ Spare contract assets J

Current assets - inventoriesCASRC Raw materials - at costCASRN Raw materials - at net realisable valueCASRP Less: Provision for impairmentCASWC Work in progress - at costCASWN Work in progress - at net realisable valueCASWP Less: Provision for impairmentCASFC Finished goods - at costCASFN Finished goods - at net realisable valueCASFP Less: Provision for impairmentCASTC Stock in transit - at costCASTN Stock in transit - at net realisable valueCASTP Less: Provision for impairmentCASSC Stock on hand - at costCASSN Stock on hand - at net realisable valueCASSP Less: Provision for impairmentCASZA Spare inventories ACASZB Spare inventories BCASZC Spare inventories CCASZD Spare inventories DCASZE Spare inventories ECASZF Spare inventories FCASZG Spare inventories GCASZH Spare inventories HCASZI Spare inventories ICASZJ Spare inventories JCASZK Spare inventories KCASZL Spare inventories LCASZM Spare inventories MCASZN Spare inventories NCASZO Spare inventories OCASZP Spare inventories PCASZQ Spare inventories QCASZR Spare inventories RCASZS Spare inventories SCASZT Spare inventories T

Current assets - financial assets at fair value through profit or lossCAFOD Ordinary shares - designated at fair value through profit or lossCAFOH Ordinary shares - held for tradingCAFPD Preference shares - designated at fair value through profit or lossCAFPH Preference shares - held for tradingCAFBD Bills of exchange - designated at fair value through profit or lossCAFBH Bills of exchange - held for tradingCAFDD Debentures - designated at fair value through profit or lossCAFDH Debentures - held for tradingCAFSA Spare investments ACAFSB Spare investments BCAFSC Spare investments CCAFSD Spare investments DCAFSE Spare investments ECAFSF Spare investments FCAFSG Spare investments GCAFSH Spare investments HCAFSI Spare investments ICAFSJ Spare investments J

Current assets - financial assets at fair value through other comprehensive incomeCAGOS Ordinary sharesCAGPS Preference sharesCAGBE Bills of exchangeCAGDE DebenturesCAGSA Spare investments ACAGSB Spare investments BCAGSC Spare investments CCAGSD Spare investments DCAGSE Spare investments ECAGSF Spare investments FCAGSG Spare investments GCAGSH Spare investments HCAGSI Spare investments ICAGSJ Spare investments J

Current assets - investmentsCAMOS Ordinary sharesCAMPS Preference sharesCAMBE Bills of exchangeCAMDE DebenturesCAMSA Spare investments ACAMSB Spare investments BCAMSC Spare investments CCAMSD Spare investments DCAMSE Spare investments ECAMSF Spare investments FCAMSG Spare investments GCAMSH Spare investments HCAMSI Spare investments ICAMSJ Spare investments J

Current assets - derivative financial instrumentsCADFC Forward foreign currency contracts - held for tradingCADFE Forward foreign exchange contracts - held for tradingCADFH Forward foreign exchange contracts - cash flow hedges

CADIS Interest rate swap contracts - cash flow hedgesCADSA Spare derivative CA ACADSB Spare derivative CA BCADSC Spare derivative CA CCADSD Spare derivative CA D - fair value hedgesCADSE Spare derivative CA E - fair value hedges

Current assets - income tax refund dueCATIT Income tax refund due

Current assets - biologicalCABAC Biological asset A - at costCABAA Less: Accumulated amortisationCABAI Less: ImpairmentCABBC Biological asset B - at costCABBA Less: Accumulated amortisationCABBI Less: ImpairmentCABCC Biological asset C - at costCABCA Less: Accumulated amortisationCABCI Less: ImpairmentCABDC Biological asset D - at costCABDA Less: Accumulated amortisationCABDI Less: ImpairmentCABEC Biological asset E - at costCABEA Less: Accumulated amortisationCABEI Less: Impairment

Current assets - spare YCAYSA Spare current asset YACAYSB Spare current asset YBCAYSC Spare current asset YCCAYSD Spare current asset YDCAYSE Spare current asset YE

Current assets - spare ZCAZSA Spare current asset ZACAZSB Spare current asset ZBCAZSC Spare current asset ZCCAZSD Spare current asset ZDCAZSE Spare current asset ZE

Current assets - otherCAOAI Accrued revenueCAOPR PrepaymentsCAODE Deferred expensesCAOSD Security depositsCAOOD Other depositsCAOCA Customer acquisition costsCAOCF Customer fulfilment costsCAORR Right of return assetsCAOOT Other current assets

Current assets - non-current assets classified as held for saleCAHIA Investment in associatesCAHJV Investment in joint venturesCAHPA Investment in partnerships

CAHSC Shares in companyCAHOI Other investmentsCAHIP Investment propertiesCAHLA LandCAHBU BuildingsCAHFI Freehold improvementsCAHLI Leasehold improvementsCAHPE Plant and equipmentCAHFF Fixtures and fittingsCAHMV Motor vehiclesCAHOE Office equipmentCAHIN IntangiblesCAHSV Spare held for sale VCAHSW Spare held for sale WCAHSX Spare held for sale XCAHSY Spare held for sale YCAHSZ Spare held for sale Z

Current assets - assets of disposal groups classified as held for saleCAJCC Cash and cash equivalentsCAJCR Trade and other receivablesCAJCS InventoriesCAJCF Financial assets at fair value through profit or lossCAJCD Derivative financial instrumentsCAJCY Spare current asset YCAJCZ Spare current asset ZCAJCO Other current assetsCAJNR ReceivablesCAJNE Investments accounted for using the equity methodCAJNG Financial assetsCAJNM InvestmentsCAJND Derivative financial instrumentsCAJNF Other financial assetsCAJNN Investment propertiesCAJNA Property, plant and equipmentCAJNI IntangiblesCAJNX Exploration and evaluationCAJNB Biological assetsCAJNT Deferred tax assetCAJNY Spare non-current asset YCAJNZ Spare non-current asset ZCAJNO Other non-current assets

Non-current assets - receivablesNARTR Trade receivablesNARTA Trade receivables - Spare ANARTB Trade receivables - Spare BNARTC Trade receivables - Spare CNARTP Less: Allowance for expected credit lossesNARSR Spare receivablesNARSA Spare receivables - Spare ANARSB Spare receivables - Spare BNARSC Spare receivables - Spare CNARSP Less: Allowance for expected credit lossesNARRA Receivable from ANARRB Receivable from B

NARRC Receivable from CNARRD Receivable from DNARRE Receivable from ENARRF Receivable from FNARRG Receivable from GNARRH Receivable from HNARRI Receivable from INARRJ Receivable from JNARRK Receivable from KNARRL Receivable from LNARRM Receivable from MNARRN Receivable from NNARRO Receivable from ONAROR Other receivablesNAROA Other receivables - Spare ANAROB Other receivables - Spare BNAROC Other receivables - Spare CNAROP Less: Allowance for expected credit losses

Non-current assets - contract assetsNANCA Contract assetsNANSA Spare contract assets ANANSB Spare contract assets BNANSC Spare contract assets CNANSD Spare contract assets DNANSE Spare contract assets ENANSF Spare contract assets FNANSG Spare contract assets GNANSH Spare contract assets HNANSI Spare contract assets INANSJ Spare contract assets J

Non-current assets - inventoriesNASRC Raw materials - at costNASRN Raw materials - at net realisable valueNASRP Less: Provision for impairmentNASWC Work in progress - at costNASWN Work in progress - at net realisable valueNASWP Less: Provision for impairmentNASFC Finished goods - at costNASFN Finished goods - at net realisable valueNASFP Less: Provision for impairmentNASTC Stock in transit - at costNASTN Stock in transit - at net realisable valueNASTP Less: Provision for impairmentNASSC Stock on hand - at costNASSN Stock on hand - at net realisable valueNASSP Less: Provision for impairmentNASZA Spare inventories ANASZB Spare inventories BNASZC Spare inventories CNASZD Spare inventories DNASZE Spare inventories ENASZF Spare inventories FNASZG Spare inventories GNASZH Spare inventories H

NASZI Spare inventories INASZJ Spare inventories JNASZK Spare inventories KNASZL Spare inventories LNASZM Spare inventories MNASZN Spare inventories NNASZO Spare inventories ONASZP Spare inventories PNASZQ Spare inventories QNASZR Spare inventories RNASZS Spare inventories SNASZT Spare inventories T

Non-current assets - investments accounted for using the equity methodNAEAA Investment in associate ANAEAB Investment in associate BNAEAC Investment in associate CNAEAD Investment in associate DNAEAE Investment in associate ENAEJA Investment in joint venture ANAEJB Investment in joint venture BNAEJC Investment in joint venture CNAEJD Investment in joint venture DNAEJE Investment in joint venture ENAEPA Investment in partnership ANAEPB Investment in partnership BNAEPC Investment in partnership CNAEPD Investment in partnership DNAEPE Investment in partnership E

Non-current assets - financial assets at fair value through other comprehensive incomeNAGOS Ordinary sharesNAGPS Preference sharesNAGBE Bills of exchangeNAGDE DebenturesNAGSA Spare investments ANAGSB Spare investments BNAGSC Spare investments CNAGSD Spare investments DNAGSE Spare investments ENAGSF Spare investments FNAGSG Spare investments GNAGSH Spare investments HNAGSI Spare investments INAGSJ Spare investments J

Non-current assets - investmentsNAMOS Ordinary sharesNAMPS Preference sharesNAMBE Bills of exchangeNAMDE DebenturesNAMSA Spare investments ANAMSB Spare investments BNAMSC Spare investments CNAMSD Spare investments DNAMSE Spare investments E

NAMSF Spare investments FNAMSG Spare investments GNAMSH Spare investments HNAMSI Spare investments INAMSJ Spare investments J

Non-current assets - derivative financial instrumentsNADFC Forward foreign currency contracts - held for tradingNADFE Forward foreign exchange contracts - held for tradingNADFH Forward foreign exchange contracts - cash flow hedgesNADIS Interest rate swap contracts - cash flow hedgesNADSA Spare derivative NA ANADSB Spare derivative NA BNADSC Spare derivative NA CNADSD Spare derivative NA D - fair value hedgesNADSE Spare derivative NA E - fair value hedges

Non-current assets - other financial assetsNAFCA Shares in company A - at costNAFDA Less: Provision for impairmentNAFCB Shares in company B - at costNAFDB Less: Provision for impairmentNAFCC Shares in company C - at costNAFDC Less: Provision for impairmentNAFCD Shares in company D - at costNAFDD Less: Provision for impairmentNAFCE Shares in company E - at costNAFDE Less: Provision for impairmentNAFCF Shares in company F - at costNAFDF Less: Provision for impairmentNAFCG Shares in company G - at costNAFDG Less: Provision for impairmentNAFCH Shares in company H - at costNAFDH Less: Provision for impairmentNAFCI Shares in company I - at costNAFDI Less: Provision for impairmentNAFCJ Shares in company J - at costNAFDJ Less: Provision for impairmentNAFOA Other investments ANAFOB Other investments BNAFOC Other investments CNAFOD Other investments DNAFOE Other investments ENAFOF Other investments FNAFOG Other investments GNAFOH Other investments HNAFOI Other investments INAFOJ Other investments J

Non-current assets - investment propertiesNAVAV Investment property A - at independent valuationNAVAC Investment property A - at costNAVAD Less: Accumulated depreciationNAVAI Less: ImpairmentNAVBV Investment property B - at independent valuationNAVBC Investment property B - at cost

NAVBD Less: Accumulated depreciationNAVBI Less: ImpairmentNAVCV Investment property C - at independent valuationNAVCC Investment property C - at costNAVCD Less: Accumulated depreciationNAVCI Less: ImpairmentNAVDV Investment property D - at independent valuationNAVDC Investment property D - at costNAVDD Less: Accumulated depreciationNAVDI Less: ImpairmentNAVEV Investment property E - at independent valuationNAVEC Investment property E - at costNAVED Less: Accumulated depreciationNAVEI Less: ImpairmentNAVZA Spare investment properties ANAVZB Spare investment properties BNAVZC Spare investment properties CNAVZD Spare investment properties DNAVZE Spare investment properties ENAVZF Spare investment properties FNAVZG Spare investment properties GNAVZH Spare investment properties HNAVZI Spare investment properties INAVZJ Spare investment properties JNAVZK Spare investment properties KNAVZL Spare investment properties LNAVZM Spare investment properties MNAVZN Spare investment properties NNAVZO Spare investment properties ONAVZP Spare investment properties PNAVZQ Spare investment properties QNAVZR Spare investment properties RNAVZS Spare investment properties SNAVZT Spare investment properties T

Non-current assets - property, plant and equipmentNAALR Land - at directors valuationNAALV Land - at independent valuationNAALC Land - at costNAALI Less: ImpairmentNAABR Land and buildings - at directors valuationNAABV Land and buildings - at independent valuationNAABC Land and buildings - at costNAABD Less: Accumulated depreciationNAABI Less: ImpairmentNAAFR Freehold improvements - at directors valuationNAAFV Freehold improvements - at independent valuationNAAFC Freehold improvements - at costNAAFD Less: Accumulated depreciationNAAFI Less: ImpairmentNAAHR Leasehold improvements - at directors valuationNAAHV Leasehold improvements - at independent valuationNAAHC Leasehold improvements - at costNAAHD Less: Accumulated depreciationNAAHI Less: ImpairmentNAAPR Plant and equipment - at directors valuation

NAAPV Plant and equipment - at independent valuationNAAPC Plant and equipment - at costNAAPD Less: Accumulated depreciationNAAPI Less: ImpairmentNAAPL Plant and equipment under leaseNAAPA Less: Accumulated depreciationNAAPB Less: ImpairmentNAAXC Fixtures and fittings - at costNAAXD Less: Accumulated depreciationNAAXI Less: ImpairmentNAAMC Motor vehicles - at costNAAMD Less: Accumulated depreciationNAAMI Less: ImpairmentNAAML Motor vehicles under leaseNAAMA Less: Accumulated depreciationNAAMB Less: ImpairmentNAACC Computer equipment - at costNAACD Less: Accumulated depreciationNAACI Less: ImpairmentNAAOC Office equipment - at costNAAOD Less: Accumulated depreciationNAAOI Less: ImpairmentNAAUC Spare PPE U - at costNAAUD Less: Accumulated depreciationNAAUI Less: ImpairmentNAAVC Spare PPE V - at costNAAVD Less: Accumulated depreciationNAAVI Less: ImpairmentNAAWC Spare PPE W - at costNAAWD Less: Accumulated depreciationNAAWI Less: ImpairmentNAAYC Spare PPE Y - at costNAAYD Less: Accumulated depreciationNAAYI Less: ImpairmentNAAZC Spare PPE Z - at costNAAZD Less: Accumulated depreciationNAAZI Less: Impairment

Non-current assets - intangiblesNAIGC Goodwill - at costNAIGA Less: Accumulated amortisationNAIGI Less: ImpairmentNAIRC Development - at costNAIRA Less: Accumulated amortisationNAIRI Less: ImpairmentNAIWC Website - at costNAIWA Less: Accumulated amortisationNAIWI Less: ImpairmentNAIIC Intellectual property - at costNAIIA Less: Accumulated amortisationNAIII Less: ImpairmentNAIPC Patents and trademarks - at costNAIPA Less: Accumulated amortisationNAIPI Less: ImpairmentNAITC Territory fees - at costNAITA Less: Accumulated amortisation

NAITI Less: ImpairmentNAICC Customer contracts - at costNAICA Less: Accumulated amortisationNAICI Less: ImpairmentNAISC Software - at costNAISA Less: Accumulated amortisationNAISI Less: ImpairmentNAIEC Exploration and evaluation - at costNAIEA Less: Accumulated amortisationNAIEI Less: ImpairmentNAIBC Borrowing costsNAIBA Less: Accumulated amortisationNAIBI Less: ImpairmentNAIFC Formation costsNAIFA Less: Accumulated amortisationNAIFI Less: ImpairmentNAILC Preliminary expensesNAILA Less: Accumulated amortisationNAILI Less: ImpairmentNAIDC Stamp dutyNAIDA Less: Accumulated amortisationNAIDI Less: ImpairmentNAIOC Other intangible assets - at costNAIOA Less: Accumulated amortisationNAIOI Less: ImpairmentNAIUC Spare intangibles U - at costNAIUA Less: Accumulated amortisationNAIUI Less: ImpairmentNAIVC Spare intangibles V - at costNAIVA Less: Accumulated amortisationNAIVI Less: ImpairmentNAIXC Spare intangibles X - at costNAIXA Less: Accumulated amortisationNAIXI Less: ImpairmentNAIYC Spare intangibles Y - at costNAIYA Less: Accumulated amortisationNAIYI Less: ImpairmentNAIZC Spare intangibles Z - at costNAIZA Less: Accumulated amortisationNAIZI Less: Impairment

Non-current assets - exploration and evaluationNAXAC Exploration and evaluation A - at costNAXAA Less: Accumulated amortisationNAXAI Less: ImpairmentNAXBC Exploration and evaluation B - at costNAXBA Less: Accumulated amortisationNAXBI Less: ImpairmentNAXCC Exploration and evaluation C - at costNAXCA Less: Accumulated amortisationNAXCI Less: ImpairmentNAXDC Exploration and evaluation D - at costNAXDA Less: Accumulated amortisationNAXDI Less: ImpairmentNAXEC Exploration and evaluation E - at costNAXEA Less: Accumulated amortisation

NAXEI Less: Impairment

Non-current assets - miningNAQAC Mining A - at costNAQAA Less: Accumulated amortisationNAQAI Less: ImpairmentNAQBC Mining B - at costNAQBA Less: Accumulated amortisationNAQBI Less: ImpairmentNAQCC Mining C - at costNAQCA Less: Accumulated amortisationNAQCI Less: ImpairmentNAQDC Mining D - at costNAQDA Less: Accumulated amortisationNAQDI Less: ImpairmentNAQEC Mining E - at costNAQEA Less: Accumulated amortisationNAQEI Less: Impairment

Non-current assets - biologicalNABAC Biological asset A - at costNABAA Less: Accumulated amortisationNABAI Less: ImpairmentNABBC Biological asset B - at costNABBA Less: Accumulated amortisationNABBI Less: ImpairmentNABCC Biological asset C - at costNABCA Less: Accumulated amortisationNABCI Less: ImpairmentNABDC Biological asset D - at costNABDA Less: Accumulated amortisationNABDI Less: ImpairmentNABEC Biological asset E - at costNABEA Less: Accumulated amortisationNABEI Less: Impairment

Non-current assets - deferred taxNATIT Deferred tax asset

Non-current assets - retirement benefit obligationsNAWRB Retirement benefit - net asset

Non-current assets - spare YNAYSA Spare non-current asset YANAYSB Spare non-current asset YBNAYSC Spare non-current asset YCNAYSD Spare non-current asset YDNAYSE Spare non-current asset YE

Non-current assets - spare ZNAZSA Spare non-current asset ZANAZSB Spare non-current asset ZBNAZSC Spare non-current asset ZCNAZSD Spare non-current asset ZDNAZSE Spare non-current asset ZE

Non-current assets - otherNAOAI Accrued revenueNAOPR PrepaymentsNAODE Deferred expensesNAOSD Security depositsNAOOD Other depositsNAOCA Customer acquisition costsNAOCF Customer fulfilment costsNAOOT Other non-current assets

Current liabilities - trade and other payablesCLPTP Trade payablesCLPRA Payable to ACLPRB Payable to BCLPRC Payable to CCLPRD Payable to DCLPRE Payable to ECLPRF Payable to FCLPRG Payable to GCLPRH Payable to HCLPRI Payable to ICLPRJ Payable to JCLPRK Payable to KCLPRL Payable to LCLPRM Payable to MCLPRN Payable to NCLPRO Payable to OCLPIP Interest payableCLPBA BAS payableCLPOP Other payables

Current liabilities - contract liabilitiesCLNCL Contract liabilitiesCLNSA Spare contract liabilities ACLNSB Spare contract liabilities BCLNSC Spare contract liabilities CCLNSD Spare contract liabilities DCLNSE Spare contract liabilities ECLNSF Spare contract liabilities FCLNSG Spare contract liabilities GCLNSH Spare contract liabilities HCLNSI Spare contract liabilities ICLNSJ Spare contract liabilities J

Current liabilities - borrowingsCLLBO Bank overdraftCLLBL Bank loansCLLBA Loan - ACLLBB Loan - BCLLBC Loan - CCLLBD Loan - DCLLBE Loan - ECLLBF Loan - FCLLBG Loan - GCLLBH Loan - HCLLBI Loan - I

CLLBJ Loan - JCLLDE DebenturesCLLCB Commercial bills payableCLLCN Convertible notes payableCLLRA Payable to ACLLRB Payable to BCLLRC Payable to CCLLRD Payable to DCLLRE Payable to ECLLRF Payable to FCLLRG Payable to GCLLRH Payable to HCLLRI Payable to ICLLRJ Payable to JCLLRK Payable to KCLLRL Payable to LCLLRM Payable to MCLLRN Payable to NCLLRO Payable to OCLLHP Hire purchaseCLLLE Lease liability

Current liabilities - financial guarantee contractsCLKSA Spare current financial guarantee contracts ACLKSB Spare current financial guarantee contracts BCLKSC Spare current financial guarantee contracts CCLKSD Spare current financial guarantee contracts DCLKSE Spare current financial guarantee contracts E

Current liabilities - derivative financial instrumentsCLDFC Forward foreign currency contracts - held for tradingCLDFE Forward foreign exchange contracts - held for tradingCLDFH Forward foreign exchange contracts - cash flow hedgesCLDIS Interest rate swap contracts - cash flow hedgesCLDSA Spare derivative CL ACLDSB Spare derivative CL BCLDSC Spare derivative CL CCLDSD Spare derivative CL D - fair value hedgesCLDSE Spare derivative CL E - fair value hedges

Current liabilities - income taxCLTIT Provision for income tax

Current liabilities - employee benefitsCLUAL Annual leaveCLUSL Long service leaveCLUSI Sick leaveCLUEE Employee benefits

Current liabilities - provisionsCLVAL Annual leaveCLVSL Long service leaveCLVSI Sick leaveCLVEE Employee benefitsCLVAC Accounting feesCLVDC Deferred consideration

CLVDL Deferred lease incentivesCLVDI DividendsCLVEV EnvironmentalCLVFB Fringe benefits taxCLVHT Hire taxCLVIN InsuranceCLVLM Lease make goodCLVLE Legal claimsCLVOL Onerous leaseCLVPT Payroll taxCLVRM Repairs and maintenanceCLVRE RestructuringCLVSU SuperannuationCLVUC Unfavourable contractsCLVWA WarrantiesCLVWC Workers compensationCLVOT OtherCLVOA Spare provision ACLVOB Spare provision BCLVOC Spare provision CCLVOD Spare provision DCLVOE Spare provision E

Current liabilities - spare YCLYSA Spare current liability YACLYSB Spare current liability YBCLYSC Spare current liability YCCLYSD Spare current liability YDCLYSE Spare current liability YE

Current liabilities - spare ZCLZSA Spare current liability ZACLZSB Spare current liability ZBCLZSC Spare current liability ZCCLZSD Spare current liability ZDCLZSE Spare current liability ZE

Current liabilities - otherCLOTP Trade payablesCLORA Payable to ACLORB Payable to BCLORC Payable to CCLORD Payable to DCLORE Payable to ECLORF Payable to FCLORG Payable to GCLORH Payable to HCLORI Payable to ICLORJ Payable to JCLORK Payable to KCLORL Payable to LCLORM Payable to MCLORN Payable to NCLORO Payable to OCLOIP Interest payableCLOOP Other payables

CLOAE Accrued expensesCLODI Deferred revenueCLOIN Revenue received in advanceCLOSU Subsidies and grants received in advanceCLOBO Rental bond receivedCLORR Refund liabilitiesCLOOT Other current liabilities

Current liabilities - liabilities directly associated with assets classified as held for saleCLHTP Trade payablesCLHPA Payable to ACLHPB Payable to BCLHPC Payable to CCLHPD Payable to DCLHPE Payable to ECLHOP Other payablesCLHAE Accrued expensesCLHDI Deferred revenueCLHIN Revenue received in advanceCLHBL Bank loansCLHBA Loan - ACLHBB Loan - BCLHBC Loan - CCLHDE DebenturesCLHCB Commercial bills payableCLHCN Convertible notes payableCLHPF Payable to FCLHPG Payable to GCLHPH Payable to HCLHPI Payable to ICLHPJ Payable to JCLHHP Hire purchaseCLHLE Lease liabilityCLHVA Provisions - ACLHVB Provisions - BCLHVC Provisions - CCLHVD Provisions - DCLHVE Provisions - E

Non-current liabilities - payablesNLPTP Trade payablesNLPRA Payable to ANLPRB Payable to BNLPRC Payable to CNLPRD Payable to DNLPRE Payable to ENLPRF Payable to FNLPRG Payable to GNLPRH Payable to HNLPRI Payable to INLPRJ Payable to JNLPRK Payable to KNLPRL Payable to LNLPRM Payable to MNLPRN Payable to NNLPRO Payable to O

NLPOP Other payables

Non-current liabilities - contract liabilitiesNLNCL Contract liabilitiesNLNSA Spare contract liabilities ANLNSB Spare contract liabilities BNLNSC Spare contract liabilities CNLNSD Spare contract liabilities DNLNSE Spare contract liabilities ENLNSF Spare contract liabilities FNLNSG Spare contract liabilities GNLNSH Spare contract liabilities HNLNSI Spare contract liabilities INLNSJ Spare contract liabilities J

Non-current liabilities - borrowingsNLLBL Bank loansNLLBA Loan - ANLLBB Loan - BNLLBC Loan - CNLLBD Loan - DNLLBE Loan - ENLLBF Loan - FNLLBG Loan - GNLLBH Loan - HNLLBI Loan - INLLBJ Loan - JNLLDE DebenturesNLLCB Commercial bills payableNLLCN Convertible notes payableNLLRA Payable to ANLLRB Payable to BNLLRC Payable to CNLLRD Payable to DNLLRE Payable to ENLLRF Payable to FNLLRG Payable to GNLLRH Payable to HNLLRI Payable to INLLRJ Payable to JNLLRK Payable to KNLLRL Payable to LNLLRM Payable to MNLLRN Payable to NNLLRO Payable to ONLLHP Hire purchaseNLLLE Lease liability

Non-current liabilities - financial guarantee contractsNLKSA Spare non-current financial guarantee contracts ANLKSB Spare non-current financial guarantee contracts BNLKSC Spare non-current financial guarantee contracts CNLKSD Spare non-current financial guarantee contracts DNLKSE Spare non-current financial guarantee contracts E

Non-current liabilities - derivative financial instruments

NLDFC Forward foreign currency contracts - held for tradingNLDFE Forward foreign exchange contracts - held for tradingNLDFH Forward foreign exchange contracts - cash flow hedgesNLDIS Interest rate swap contracts - cash flow hedgesNLDSA Spare derivative NL ANLDSB Spare derivative NL BNLDSC Spare derivative NL CNLDSD Spare derivative NL D - fair value hedgesNLDSE Spare derivative NL E - fair value hedges

Non-current liabilities - deferred taxNLTIT Deferred tax liability

Non-current liabilities - employee benefitsNLUAL Annual leaveNLUSL Long service leaveNLUSI Sick leaveNLUEE Employee benefits

Non-current liabilities - provisionsNLVAL Annual leaveNLVSL Long service leaveNLVSI Sick leaveNLVEE Employee benefitsNLVAC Accounting feesNLVDC Deferred considerationNLVDL Deferred lease incentivesNLVDI DividendsNLVEV EnvironmentalNLVFB Fringe benefits taxNLVHT Hire taxNLVIN InsuranceNLVLM Lease make goodNLVLE Legal claimsNLVOL Onerous leaseNLVPT Payroll taxNLVRM Repairs and maintenanceNLVRE RestructuringNLVSU SuperannuationNLVUC Unfavourable contractsNLVWA WarrantiesNLVWC Workers compensationNLVOT OtherNLVOA Spare provision ANLVOB Spare provision BNLVOC Spare provision CNLVOD Spare provision DNLVOE Spare provision E

Non-current liabilities - retirement benefit obligationsNLWRB Retirement benefit - net liability

Non-current liabilities - spare YNLYSA Spare non-current liability YANLYSB Spare non-current liability YBNLYSC Spare non-current liability YC

NLYSD Spare non-current liability YDNLYSE Spare non-current liability YE

Non-current liabilities - spare ZNLZSA Spare non-current liability ZANLZSB Spare non-current liability ZBNLZSC Spare non-current liability ZCNLZSD Spare non-current liability ZDNLZSE Spare non-current liability ZE

Non-current liabilities - otherNLOTP Trade payablesNLORA Payable to ANLORB Payable to BNLORC Payable to CNLORD Payable to DNLORE Payable to ENLORF Payable to FNLORG Payable to GNLORH Payable to HNLORI Payable to INLORJ Payable to JNLORK Payable to KNLORL Payable to LNLORM Payable to MNLORN Payable to NNLORO Payable to ONLOIP Interest payableNLOOP Other payablesNLOAE Accrued expensesNLODI Deferred revenueNLOIN Revenue received in advanceNLOSU Subsidies and grants received in advanceNLOBO Rental bond receivedNLOOT Other non-current liabilities

Equity - issued capitalEQCOS Ordinary shares - fully paidEQCPS Preference shares - fully paidEQCAS A Class shares - fully paidEQCBS B Class shares - fully paidEQCCS C Class shares - fully paidEQCDS D Class shares - fully paidEQCES E Class shares - fully paidEQCSA Spare shares A - fully paidEQCSB Spare shares B - fully paidEQCSC Spare shares C - fully paidEQCSD Spare shares D - fully paidEQCSE Spare shares E - fully paidEQCSF Spare shares F - fully paidEQCSG Spare shares G - fully paidEQCSH Spare shares H - fully paidEQCSI Spare shares I - fully paidEQCSJ Spare shares J - fully paidEQCSK Spare shares K - fully paidEQCSL Spare shares L - fully paid

EQCSM Spare shares M - fully paidEQCSN Spare shares N - fully paidEQCSO Spare shares O - fully paidEQCSP Spare shares P - fully paidEQCSQ Spare shares Q - fully paidEQCSR Spare shares R - fully paidEQCSS Spare shares S - fully paidEQCST Spare shares T - fully paid

Equity - spare YEQYSA Spare equity YAEQYSB Spare equity YBEQYSC Spare equity YCEQYSD Spare equity YDEQYSE Spare equity YEEQYSF Spare equity YFEQYSG Spare equity YGEQYSH Spare equity YHEQYSI Spare equity YIEQYSJ Spare equity YJ

Equity - spare ZEQZSA Spare equity ZAEQZSB Spare equity ZBEQZSC Spare equity ZCEQZSD Spare equity ZDEQZSE Spare equity ZEEQZSF Spare equity ZFEQZSG Spare equity ZGEQZSH Spare equity ZHEQZSI Spare equity ZIEQZSJ Spare equity ZJ

Equity - reservesEQRAR Revaluation surplus reserveEQRAV Financial assets at fair value through other comprehensive income reserveEQRGE General reserveEQRFX Foreign currency reserveEQRCP Capital profits reserveEQRGO Goodwill exemption reserveEQRHC Hedging reserve - cash flow hedgesEQRRB Retirement benefit obligation reserveEQRSP Share premium reserveEQRSH Share-based payments reserveEQROP Options reserveEQRTC Tax consolidation reserveEQROR Other reservesEQRSA Spare reserves AEQRSB Spare reserves BEQRSC Spare reserves CEQRSD Spare reserves DEQRSE Spare reserves E

Equity - retained profitsEQERE Retained profits/losses - opening

Equity - non-controlling interestEQMSC Issued capitalEQMRE ReservesEQMRP Retained profits/losses

Net revenue A/B - on the face of statementRVFAA Spare net revenue AARVFAB Spare net revenue ABRVFAC Spare net revenue ACRVFAD Spare net revenue ADRVFAE Spare net revenue AERVFAF Spare net revenue AFRVFAG Spare net revenue AGRVFAH Spare net revenue AHRVFAI Spare net revenue AIRVFAJ Spare net revenue AJRVFBA Spare net revenue BARVFBB Spare net revenue BBRVFBC Spare net revenue BCRVFBD Spare net revenue BDRVFBE Spare net revenue BERVFBF Spare net revenue BFRVFBG Spare net revenue BGRVFBH Spare net revenue BHRVFBI Spare net revenue BIRVFBJ Spare net revenue BJ

Revenue - sales revenueRVRSA Sales - ARVRSB Sales - BRVRSC Sales - CRVRSD Sales - DRVRSE Sales - ERVRSF Sales - FRVRSG Sales - GRVRSH Sales - HRVRSI Sales - IRVRSJ Sales - J

Revenue - other revenueRVRAD Administration feesRVRCR CommissionRVRCF Consulting feesRVRMF Management feesRVRPF Professional feesRVROF Other feesRVRDR DividendsRVRRR RentRVRRI RoyaltyRVRTR Trust distributionsRVRYA Spare revenue YARVRYB Spare revenue YBRVRYC Spare revenue YCRVRYD Spare revenue YDRVRYE Spare revenue YERVROT Other revenue

Share of profits of associates accounted for using the equity methodRVRPA Share of profit - associatesRVRPJ Share of profit - joint venturesRVRPT Share of profit - partnerships

Other incomeRVRFX Net foreign exchange gainRVRVG Net fair value gain on financial assetsRVRVM Net fair value gain on investmentsRVRVF Net fair value gain on other financial assetsRVRVN Net fair value gain on investment propertiesRVRVD Net gain on derivatives not qualifying as hedgesRVRPB Net gain on disposal of businessRVRPG Net gain on disposal of goodwillRVRPP Net gain on disposal of property, plant and equipmentRVRPS Net gain on disposal of inventoryRVRPI Net gain on disposal of investmentsRVRPO Net gain on disposal of otherRVRRP Revaluation of property, plant and equipmentRVRRF Revaluation of investmentsRVRGG Government grantsRVRSU Subsidies and grantsRVRIN Insurance recoveriesRVRFG Amortisation of financial guarantee contractsRVRDI DisbursementsRVRRE Reimbursement of expensesRVRZA Spare revenue ZARVRZB Spare revenue ZBRVRZC Spare revenue ZCRVRZD Spare revenue ZDRVRZE Spare revenue ZERVRIR Interest revenue calculated using the effective interest methodRVRGD Net gain on derecognition of financial assets at amortised costRVRGR Net gain on remeasurement from reclassification of financial assets at amortised

cost to fair valueRVRGT Net gain transferred from other comprehensive income on reclassification of

financial assets

Revenue - on the face of statementRVRXA Spare revenue XARVRXB Spare revenue XBRVRXC Spare revenue XCRVRXD Spare revenue XDRVRXE Spare revenue XERVRXF Spare revenue XFRVRXG Spare revenue XGRVRXH Spare revenue XHRVRXI Spare revenue XIRVRXJ Spare revenue XJ

Spare revenue ARVNAA Spare revenue AARVNAB Spare revenue ABRVNAC Spare revenue ACRVNAD Spare revenue ADRVNAE Spare revenue AE

RVNAF Spare revenue AFRVNAG Spare revenue AGRVNAH Spare revenue AHRVNAI Spare revenue AIRVNAJ Spare revenue AJRVNAK Spare revenue AKRVNAL Spare revenue ALRVNAM Spare revenue AMRVNAN Spare revenue ANRVNAO Spare revenue AORVNAP Spare revenue APRVNAQ Spare revenue AQRVNAR Spare revenue ARRVNAS Spare revenue ASRVNAT Spare revenue ATRVNAU Spare revenue AURVNAV Spare revenue AVRVNAW Spare revenue AWRVNAX Spare revenue AXRVNAY Spare revenue AYRVNAZ Spare revenue AZ

Spare revenue BRVNBA Spare revenue BARVNBB Spare revenue BBRVNBC Spare revenue BCRVNBD Spare revenue BDRVNBE Spare revenue BERVNBF Spare revenue BFRVNBG Spare revenue BGRVNBH Spare revenue BHRVNBI Spare revenue BIRVNBJ Spare revenue BJRVNBK Spare revenue BKRVNBL Spare revenue BLRVNBM Spare revenue BMRVNBN Spare revenue BNRVNBO Spare revenue BORVNBP Spare revenue BPRVNBQ Spare revenue BQRVNBR Spare revenue BRRVNBS Spare revenue BSRVNBT Spare revenue BTRVNBU Spare revenue BURVNBV Spare revenue BVRVNBW Spare revenue BWRVNBX Spare revenue BXRVNBY Spare revenue BYRVNBZ Spare revenue BZ

Spare revenue CRVNCA Spare revenue CARVNCB Spare revenue CBRVNCC Spare revenue CCRVNCD Spare revenue CDRVNCE Spare revenue CE

RVNCF Spare revenue CFRVNCG Spare revenue CGRVNCH Spare revenue CHRVNCI Spare revenue CIRVNCJ Spare revenue CJRVNCK Spare revenue CKRVNCL Spare revenue CLRVNCM Spare revenue CMRVNCN Spare revenue CNRVNCO Spare revenue CORVNCP Spare revenue CPRVNCQ Spare revenue CQRVNCR Spare revenue CRRVNCS Spare revenue CSRVNCT Spare revenue CTRVNCU Spare revenue CURVNCV Spare revenue CVRVNCW Spare revenue CWRVNCX Spare revenue CXRVNCY Spare revenue CYRVNCZ Spare revenue CZ

Spare revenue DRVNDA Spare revenue DARVNDB Spare revenue DBRVNDC Spare revenue DCRVNDD Spare revenue DDRVNDE Spare revenue DERVNDF Spare revenue DFRVNDG Spare revenue DGRVNDH Spare revenue DHRVNDI Spare revenue DIRVNDJ Spare revenue DJRVNDK Spare revenue DKRVNDL Spare revenue DLRVNDM Spare revenue DMRVNDN Spare revenue DNRVNDO Spare revenue DORVNDP Spare revenue DPRVNDQ Spare revenue DQRVNDR Spare revenue DRRVNDS Spare revenue DSRVNDT Spare revenue DTRVNDU Spare revenue DURVNDV Spare revenue DVRVNDW Spare revenue DWRVNDX Spare revenue DXRVNDY Spare revenue DYRVNDZ Spare revenue DZ

Spare revenue ERVNEA Spare revenue EARVNEB Spare revenue EBRVNEC Spare revenue ECRVNED Spare revenue EDRVNEE Spare revenue EE

RVNEF Spare revenue EFRVNEG Spare revenue EGRVNEH Spare revenue EHRVNEI Spare revenue EIRVNEJ Spare revenue EJRVNEK Spare revenue EKRVNEL Spare revenue ELRVNEM Spare revenue EMRVNEN Spare revenue ENRVNEO Spare revenue EORVNEP Spare revenue EPRVNEQ Spare revenue EQRVNER Spare revenue ERRVNES Spare revenue ESRVNET Spare revenue ETRVNEU Spare revenue EURVNEV Spare revenue EVRVNEW Spare revenue EWRVNEX Spare revenue EXRVNEY Spare revenue EYRVNEZ Spare revenue EZ

Spare revenue FRVNFA Spare revenue FARVNFB Spare revenue FBRVNFC Spare revenue FCRVNFD Spare revenue FDRVNFE Spare revenue FERVNFF Spare revenue FFRVNFG Spare revenue FGRVNFH Spare revenue FHRVNFI Spare revenue FIRVNFJ Spare revenue FJRVNFK Spare revenue FKRVNFL Spare revenue FLRVNFM Spare revenue FMRVNFN Spare revenue FNRVNFO Spare revenue FORVNFP Spare revenue FPRVNFQ Spare revenue FQRVNFR Spare revenue FRRVNFS Spare revenue FSRVNFT Spare revenue FTRVNFU Spare revenue FURVNFV Spare revenue FVRVNFW Spare revenue FWRVNFX Spare revenue FXRVNFY Spare revenue FYRVNFZ Spare revenue FZ

Spare revenue GRVNGA Spare revenue GARVNGB Spare revenue GBRVNGC Spare revenue GCRVNGD Spare revenue GDRVNGE Spare revenue GE

RVNGF Spare revenue GFRVNGG Spare revenue GGRVNGH Spare revenue GHRVNGI Spare revenue GIRVNGJ Spare revenue GJRVNGK Spare revenue GKRVNGL Spare revenue GLRVNGM Spare revenue GMRVNGN Spare revenue GNRVNGO Spare revenue GORVNGP Spare revenue GPRVNGQ Spare revenue GQRVNGR Spare revenue GRRVNGS Spare revenue GSRVNGT Spare revenue GTRVNGU Spare revenue GURVNGV Spare revenue GVRVNGW Spare revenue GWRVNGX Spare revenue GXRVNGY Spare revenue GYRVNGZ Spare revenue GZ

Spare revenue HRVNHA Spare revenue HARVNHB Spare revenue HBRVNHC Spare revenue HCRVNHD Spare revenue HDRVNHE Spare revenue HERVNHF Spare revenue HFRVNHG Spare revenue HGRVNHH Spare revenue HHRVNHI Spare revenue HIRVNHJ Spare revenue HJRVNHK Spare revenue HKRVNHL Spare revenue HLRVNHM Spare revenue HMRVNHN Spare revenue HNRVNHO Spare revenue HORVNHP Spare revenue HPRVNHQ Spare revenue HQRVNHR Spare revenue HRRVNHS Spare revenue HSRVNHT Spare revenue HTRVNHU Spare revenue HURVNHV Spare revenue HVRVNHW Spare revenue HWRVNHX Spare revenue HXRVNHY Spare revenue HYRVNHZ Spare revenue HZ

Spare revenue IRVNIA Spare revenue IARVNIB Spare revenue IBRVNIC Spare revenue ICRVNID Spare revenue IDRVNIE Spare revenue IE

RVNIF Spare revenue IFRVNIG Spare revenue IGRVNIH Spare revenue IHRVNII Spare revenue IIRVNIJ Spare revenue IJRVNIK Spare revenue IKRVNIL Spare revenue ILRVNIM Spare revenue IMRVNIN Spare revenue INRVNIO Spare revenue IORVNIP Spare revenue IPRVNIQ Spare revenue IQRVNIR Spare revenue IRRVNIS Spare revenue ISRVNIT Spare revenue ITRVNIU Spare revenue IURVNIV Spare revenue IVRVNIW Spare revenue IWRVNIX Spare revenue IXRVNIY Spare revenue IYRVNIZ Spare revenue IZ

Spare revenue JRVNJA Spare revenue JARVNJB Spare revenue JBRVNJC Spare revenue JCRVNJD Spare revenue JDRVNJE Spare revenue JERVNJF Spare revenue JFRVNJG Spare revenue JGRVNJH Spare revenue JHRVNJI Spare revenue JIRVNJJ Spare revenue JJRVNJK Spare revenue JKRVNJL Spare revenue JLRVNJM Spare revenue JMRVNJN Spare revenue JNRVNJO Spare revenue JORVNJP Spare revenue JPRVNJQ Spare revenue JQRVNJR Spare revenue JRRVNJS Spare revenue JSRVNJT Spare revenue JTRVNJU Spare revenue JURVNJV Spare revenue JVRVNJW Spare revenue JWRVNJX Spare revenue JXRVNJY Spare revenue JYRVNJZ Spare revenue JZ

Net revenue Y/Z - on the face of statementRVFYA Spare net revenue YARVFYB Spare net revenue YBRVFYC Spare net revenue YCRVFYD Spare net revenue YDRVFYE Spare net revenue YE

RVFYF Spare net revenue YFRVFYG Spare net revenue YGRVFYH Spare net revenue YHRVFYI Spare net revenue YIRVFYJ Spare net revenue YJRVFZA Spare net revenue ZARVFZB Spare net revenue ZBRVFZC Spare net revenue ZCRVFZD Spare net revenue ZDRVFZE Spare net revenue ZERVFZF Spare net revenue ZFRVFZG Spare net revenue ZGRVFZH Spare net revenue ZHRVFZI Spare net revenue ZIRVFZJ Spare net revenue ZJ

Spare expenses AEXPAA Spare expenses AAEXPAB Spare expenses ABEXPAC Spare expenses ACEXPAD Spare expenses ADEXPAE Spare expenses AEEXPAF Spare expenses AFEXPAG Spare expenses AGEXPAH Spare expenses AHEXPAI Spare expenses AIEXPAJ Spare expenses AJEXPAK Spare expenses AKEXPAL Spare expenses ALEXPAM Spare expenses AMEXPAN Spare expenses ANEXPAO Spare expenses AOEXPAP Spare expenses APEXPAQ Spare expenses AQEXPAR Spare expenses AREXPAS Spare expenses ASEXPAT Spare expenses ATEXPAU Spare expenses AUEXPAV Spare expenses AVEXPAW Spare expenses AWEXPAX Spare expenses AXEXPAY Spare expenses AYEXPAZ Spare expenses AZ

Spare expenses BEXPBA Spare expenses BAEXPBB Spare expenses BBEXPBC Spare expenses BCEXPBD Spare expenses BDEXPBE Spare expenses BEEXPBF Spare expenses BFEXPBG Spare expenses BGEXPBH Spare expenses BHEXPBI Spare expenses BIEXPBJ Spare expenses BJEXPBK Spare expenses BK

EXPBL Spare expenses BLEXPBM Spare expenses BMEXPBN Spare expenses BNEXPBO Spare expenses BOEXPBP Spare expenses BPEXPBQ Spare expenses BQEXPBR Spare expenses BREXPBS Spare expenses BSEXPBT Spare expenses BTEXPBU Spare expenses BUEXPBV Spare expenses BVEXPBW Spare expenses BWEXPBX Spare expenses BXEXPBY Spare expenses BYEXPBZ Spare expenses BZ

Spare expenses CEXPCA Spare expenses CAEXPCB Spare expenses CBEXPCC Spare expenses CCEXPCD Spare expenses CDEXPCE Spare expenses CEEXPCF Spare expenses CFEXPCG Spare expenses CGEXPCH Spare expenses CHEXPCI Spare expenses CIEXPCJ Spare expenses CJEXPCK Spare expenses CKEXPCL Spare expenses CLEXPCM Spare expenses CMEXPCN Spare expenses CNEXPCO Spare expenses COEXPCP Spare expenses CPEXPCQ Spare expenses CQEXPCR Spare expenses CREXPCS Spare expenses CSEXPCT Spare expenses CTEXPCU Spare expenses CUEXPCV Spare expenses CVEXPCW Spare expenses CWEXPCX Spare expenses CXEXPCY Spare expenses CYEXPCZ Spare expenses CZ

Spare expenses DEXPDA Spare expenses DAEXPDB Spare expenses DBEXPDC Spare expenses DCEXPDD Spare expenses DDEXPDE Spare expenses DEEXPDF Spare expenses DFEXPDG Spare expenses DGEXPDH Spare expenses DHEXPDI Spare expenses DIEXPDJ Spare expenses DJEXPDK Spare expenses DK

EXPDL Spare expenses DLEXPDM Spare expenses DMEXPDN Spare expenses DNEXPDO Spare expenses DOEXPDP Spare expenses DPEXPDQ Spare expenses DQEXPDR Spare expenses DREXPDS Spare expenses DSEXPDT Spare expenses DTEXPDU Spare expenses DUEXPDV Spare expenses DVEXPDW Spare expenses DWEXPDX Spare expenses DXEXPDY Spare expenses DYEXPDZ Spare expenses DZ

Spare expenses EEXPEA Spare expenses EAEXPEB Spare expenses EBEXPEC Spare expenses ECEXPED Spare expenses EDEXPEE Spare expenses EEEXPEF Spare expenses EFEXPEG Spare expenses EGEXPEH Spare expenses EHEXPEI Spare expenses EIEXPEJ Spare expenses EJEXPEK Spare expenses EKEXPEL Spare expenses ELEXPEM Spare expenses EMEXPEN Spare expenses ENEXPEO Spare expenses EOEXPEP Spare expenses EPEXPEQ Spare expenses EQEXPER Spare expenses EREXPES Spare expenses ESEXPET Spare expenses ETEXPEU Spare expenses EUEXPEV Spare expenses EVEXPEW Spare expenses EWEXPEX Spare expenses EXEXPEY Spare expenses EYEXPEZ Spare expenses EZ

Spare expenses FEXPFA Spare expenses FAEXPFB Spare expenses FBEXPFC Spare expenses FCEXPFD Spare expenses FDEXPFE Spare expenses FEEXPFF Spare expenses FFEXPFG Spare expenses FGEXPFH Spare expenses FHEXPFI Spare expenses FIEXPFJ Spare expenses FJEXPFK Spare expenses FK

EXPFL Spare expenses FLEXPFM Spare expenses FMEXPFN Spare expenses FNEXPFO Spare expenses FOEXPFP Spare expenses FPEXPFQ Spare expenses FQEXPFR Spare expenses FREXPFS Spare expenses FSEXPFT Spare expenses FTEXPFU Spare expenses FUEXPFV Spare expenses FVEXPFW Spare expenses FWEXPFX Spare expenses FXEXPFY Spare expenses FYEXPFZ Spare expenses FZ

Spare expenses GEXPGA Spare expenses GAEXPGB Spare expenses GBEXPGC Spare expenses GCEXPGD Spare expenses GDEXPGE Spare expenses GEEXPGF Spare expenses GFEXPGG Spare expenses GGEXPGH Spare expenses GHEXPGI Spare expenses GIEXPGJ Spare expenses GJEXPGK Spare expenses GKEXPGL Spare expenses GLEXPGM Spare expenses GMEXPGN Spare expenses GNEXPGO Spare expenses GOEXPGP Spare expenses GPEXPGQ Spare expenses GQEXPGR Spare expenses GREXPGS Spare expenses GSEXPGT Spare expenses GTEXPGU Spare expenses GUEXPGV Spare expenses GVEXPGW Spare expenses GWEXPGX Spare expenses GXEXPGY Spare expenses GYEXPGZ Spare expenses GZ

Spare expenses HEXPHA Spare expenses HAEXPHB Spare expenses HBEXPHC Spare expenses HCEXPHD Spare expenses HDEXPHE Spare expenses HEEXPHF Spare expenses HFEXPHG Spare expenses HGEXPHH Spare expenses HHEXPHI Spare expenses HIEXPHJ Spare expenses HJEXPHK Spare expenses HK

EXPHL Spare expenses HLEXPHM Spare expenses HMEXPHN Spare expenses HNEXPHO Spare expenses HOEXPHP Spare expenses HPEXPHQ Spare expenses HQEXPHR Spare expenses HREXPHS Spare expenses HSEXPHT Spare expenses HTEXPHU Spare expenses HUEXPHV Spare expenses HVEXPHW Spare expenses HWEXPHX Spare expenses HXEXPHY Spare expenses HYEXPHZ Spare expenses HZ

Spare expenses IEXPIA Spare expenses IAEXPIB Spare expenses IBEXPIC Spare expenses ICEXPID Spare expenses IDEXPIE Spare expenses IEEXPIF Spare expenses IFEXPIG Spare expenses IGEXPIH Spare expenses IHEXPII Spare expenses IIEXPIJ Spare expenses IJEXPIK Spare expenses IKEXPIL Spare expenses ILEXPIM Spare expenses IMEXPIN Spare expenses INEXPIO Spare expenses IOEXPIP Spare expenses IPEXPIQ Spare expenses IQEXPIR Spare expenses IREXPIS Spare expenses ISEXPIT Spare expenses ITEXPIU Spare expenses IUEXPIV Spare expenses IVEXPIW Spare expenses IWEXPIX Spare expenses IXEXPIY Spare expenses IYEXPIZ Spare expenses IZ

Spare expenses JEXPJA Spare expenses JAEXPJB Spare expenses JBEXPJC Spare expenses JCEXPJD Spare expenses JDEXPJE Spare expenses JEEXPJF Spare expenses JFEXPJG Spare expenses JGEXPJH Spare expenses JHEXPJI Spare expenses JIEXPJJ Spare expenses JJEXPJK Spare expenses JK

EXPJL Spare expenses JLEXPJM Spare expenses JMEXPJN Spare expenses JNEXPJO Spare expenses JOEXPJP Spare expenses JPEXPJQ Spare expenses JQEXPJR Spare expenses JREXPJS Spare expenses JSEXPJT Spare expenses JTEXPJU Spare expenses JUEXPJV Spare expenses JVEXPJW Spare expenses JWEXPJX Spare expenses JXEXPJY Spare expenses JYEXPJZ Spare expenses JZ

Expenses (by nature)EXPYA Changes in inventoriesEXPYB Raw materials and consumables usedEXPYC Expenses by nature CEXPYD Expenses by nature DEXPYE Employee benefits expenseEXPYF Expenses by nature FEXPYG Depreciation and amortisation expenseEXPYH Impairment of investmentsEXPYI Impairment of assetsEXPYJ Loss on disposal of assetsEXPYK Write off of assetsEXPYL Expenses by nature LEXPYM Expenses by nature MEXPYN Expenses by nature NEXPYO Expenses by nature OEXPYP Expenses by nature PEXPYQ Expenses by nature QEXPYR Expenses by nature REXPYS Other expensesEXPYT Finance costs

Expenses (by function)EXPZA Cost of salesEXPZB Expenses by function BEXPZC Expenses by function CEXPZD DistributionEXPZE Expenses by function EEXPZF MarketingEXPZG Expenses by function GEXPZH OccupancyEXPZI Expenses by function IEXPZJ AdministrationEXPZK Expenses by function KEXPZL Expenses by function LEXPZM Expenses by function MEXPZN Expenses by function NEXPZO Expenses by function OEXPZP Expenses by function PEXPZQ Expenses by function Q

EXPZR Expenses by function REXPZS Other expensesEXPZT Finance costs

Spare revenue after operating profit ARVOAA Operating profit spare revenue AARVOAB Operating profit spare revenue ABRVOAC Operating profit spare revenue ACRVOAD Operating profit spare revenue ADRVOAE Operating profit spare revenue AERVOAF Operating profit spare revenue AFRVOAG Operating profit spare revenue AGRVOAH Operating profit spare revenue AHRVOAI Operating profit spare revenue AIRVOAJ Operating profit spare revenue AJRVOAK Operating profit spare revenue AKRVOAL Operating profit spare revenue ALRVOAM Operating profit spare revenue AMRVOAN Operating profit spare revenue ANRVOAO Operating profit spare revenue AORVOAP Operating profit spare revenue APRVOAQ Operating profit spare revenue AQRVOAR Operating profit spare revenue ARRVOAS Operating profit spare revenue ASRVOAT Operating profit spare revenue ATRVOAU Operating profit spare revenue AURVOAV Operating profit spare revenue AVRVOAW Operating profit spare revenue AWRVOAX Operating profit spare revenue AXRVOAY Operating profit spare revenue AYRVOAZ Operating profit spare revenue AZ

Spare expenses after operating profit AEXOAA Operating profit spare expenses AAEXOAB Operating profit spare expenses ABEXOAC Operating profit spare expenses ACEXOAD Operating profit spare expenses ADEXOAE Operating profit spare expenses AEEXOAF Operating profit spare expenses AFEXOAG Operating profit spare expenses AGEXOAH Operating profit spare expenses AHEXOAI Operating profit spare expenses AIEXOAJ Operating profit spare expenses AJEXOAK Operating profit spare expenses AKEXOAL Operating profit spare expenses ALEXOAM Operating profit spare expenses AMEXOAN Operating profit spare expenses ANEXOAO Operating profit spare expenses AOEXOAP Operating profit spare expenses APEXOAQ Operating profit spare expenses AQEXOAR Operating profit spare expenses AREXOAS Operating profit spare expenses ASEXOAT Operating profit spare expenses ATEXOAU Operating profit spare expenses AUEXOAV Operating profit spare expenses AVEXOAW Operating profit spare expenses AW

EXOAX Operating profit spare expenses AXEXOAY Operating profit spare expenses AYEXOAZ Operating profit spare expenses AZ

Spare revenue after operating profit BRVOBA Operating profit spare revenue BARVOBB Operating profit spare revenue BBRVOBC Operating profit spare revenue BCRVOBD Operating profit spare revenue BDRVOBE Operating profit spare revenue BERVOBF Operating profit spare revenue BFRVOBG Operating profit spare revenue BGRVOBH Operating profit spare revenue BHRVOBI Operating profit spare revenue BIRVOBJ Operating profit spare revenue BJRVOBK Operating profit spare revenue BKRVOBL Operating profit spare revenue BLRVOBM Operating profit spare revenue BMRVOBN Operating profit spare revenue BNRVOBO Operating profit spare revenue BORVOBP Operating profit spare revenue BPRVOBQ Operating profit spare revenue BQRVOBR Operating profit spare revenue BRRVOBS Operating profit spare revenue BSRVOBT Operating profit spare revenue BTRVOBU Operating profit spare revenue BURVOBV Operating profit spare revenue BVRVOBW Operating profit spare revenue BWRVOBX Operating profit spare revenue BXRVOBY Operating profit spare revenue BYRVOBZ Operating profit spare revenue BZ

Spare expenses after operating profit BEXOBA Operating profit spare expenses BAEXOBB Operating profit spare expenses BBEXOBC Operating profit spare expenses BCEXOBD Operating profit spare expenses BDEXOBE Operating profit spare expenses BEEXOBF Operating profit spare expenses BFEXOBG Operating profit spare expenses BGEXOBH Operating profit spare expenses BHEXOBI Operating profit spare expenses BIEXOBJ Operating profit spare expenses BJEXOBK Operating profit spare expenses BKEXOBL Operating profit spare expenses BLEXOBM Operating profit spare expenses BMEXOBN Operating profit spare expenses BNEXOBO Operating profit spare expenses BOEXOBP Operating profit spare expenses BPEXOBQ Operating profit spare expenses BQEXOBR Operating profit spare expenses BREXOBS Operating profit spare expenses BSEXOBT Operating profit spare expenses BTEXOBU Operating profit spare expenses BUEXOBV Operating profit spare expenses BVEXOBW Operating profit spare expenses BW

EXOBX Operating profit spare expenses BXEXOBY Operating profit spare expenses BYEXOBZ Operating profit spare expenses BZ

Spare revenue after operating profit CRVOCA Operating profit spare revenue CARVOCB Operating profit spare revenue CBRVOCC Operating profit spare revenue CCRVOCD Operating profit spare revenue CDRVOCE Operating profit spare revenue CERVOCF Operating profit spare revenue CFRVOCG Operating profit spare revenue CGRVOCH Operating profit spare revenue CHRVOCI Operating profit spare revenue CIRVOCJ Operating profit spare revenue CJRVOCK Operating profit spare revenue CKRVOCL Operating profit spare revenue CLRVOCM Operating profit spare revenue CMRVOCN Operating profit spare revenue CNRVOCO Operating profit spare revenue CORVOCP Operating profit spare revenue CPRVOCQ Operating profit spare revenue CQRVOCR Operating profit spare revenue CRRVOCS Operating profit spare revenue CSRVOCT Operating profit spare revenue CTRVOCU Operating profit spare revenue CURVOCV Operating profit spare revenue CVRVOCW Operating profit spare revenue CWRVOCX Operating profit spare revenue CXRVOCY Operating profit spare revenue CYRVOCZ Operating profit spare revenue CZ

Spare expenses after operating profit CEXOCA Operating profit spare expenses CAEXOCB Operating profit spare expenses CBEXOCC Operating profit spare expenses CCEXOCD Operating profit spare expenses CDEXOCE Operating profit spare expenses CEEXOCF Operating profit spare expenses CFEXOCG Operating profit spare expenses CGEXOCH Operating profit spare expenses CHEXOCI Operating profit spare expenses CIEXOCJ Operating profit spare expenses CJEXOCK Operating profit spare expenses CKEXOCL Operating profit spare expenses CLEXOCM Operating profit spare expenses CMEXOCN Operating profit spare expenses CNEXOCO Operating profit spare expenses COEXOCP Operating profit spare expenses CPEXOCQ Operating profit spare expenses CQEXOCR Operating profit spare expenses CREXOCS Operating profit spare expenses CSEXOCT Operating profit spare expenses CTEXOCU Operating profit spare expenses CUEXOCV Operating profit spare expenses CVEXOCW Operating profit spare expenses CW

EXOCX Operating profit spare expenses CXEXOCY Operating profit spare expenses CYEXOCZ Operating profit spare expenses CZ

Spare revenue after operating profit DRVODA Operating profit spare revenue DARVODB Operating profit spare revenue DBRVODC Operating profit spare revenue DCRVODD Operating profit spare revenue DDRVODE Operating profit spare revenue DERVODF Operating profit spare revenue DFRVODG Operating profit spare revenue DGRVODH Operating profit spare revenue DHRVODI Operating profit spare revenue DIRVODJ Operating profit spare revenue DJRVODK Operating profit spare revenue DKRVODL Operating profit spare revenue DLRVODM Operating profit spare revenue DMRVODN Operating profit spare revenue DNRVODO Operating profit spare revenue DORVODP Operating profit spare revenue DPRVODQ Operating profit spare revenue DQRVODR Operating profit spare revenue DRRVODS Operating profit spare revenue DSRVODT Operating profit spare revenue DTRVODU Operating profit spare revenue DURVODV Operating profit spare revenue DVRVODW Operating profit spare revenue DWRVODX Operating profit spare revenue DXRVODY Operating profit spare revenue DYRVODZ Operating profit spare revenue DZ

Spare expenses after operating profit DEXODA Operating profit spare expenses DAEXODB Operating profit spare expenses DBEXODC Operating profit spare expenses DCEXODD Operating profit spare expenses DDEXODE Operating profit spare expenses DEEXODF Operating profit spare expenses DFEXODG Operating profit spare expenses DGEXODH Operating profit spare expenses DHEXODI Operating profit spare expenses DIEXODJ Operating profit spare expenses DJEXODK Operating profit spare expenses DKEXODL Operating profit spare expenses DLEXODM Operating profit spare expenses DMEXODN Operating profit spare expenses DNEXODO Operating profit spare expenses DOEXODP Operating profit spare expenses DPEXODQ Operating profit spare expenses DQEXODR Operating profit spare expenses DREXODS Operating profit spare expenses DSEXODT Operating profit spare expenses DTEXODU Operating profit spare expenses DUEXODV Operating profit spare expenses DVEXODW Operating profit spare expenses DW

EXODX Operating profit spare expenses DXEXODY Operating profit spare expenses DYEXODZ Operating profit spare expenses DZ

Spare revenue after operating profit ERVOEA Operating profit spare revenue EARVOEB Operating profit spare revenue EBRVOEC Operating profit spare revenue ECRVOED Operating profit spare revenue EDRVOEE Operating profit spare revenue EERVOEF Operating profit spare revenue EFRVOEG Operating profit spare revenue EGRVOEH Operating profit spare revenue EHRVOEI Operating profit spare revenue EIRVOEJ Operating profit spare revenue EJRVOEK Operating profit spare revenue EKRVOEL Operating profit spare revenue ELRVOEM Operating profit spare revenue EMRVOEN Operating profit spare revenue ENRVOEO Operating profit spare revenue EORVOEP Operating profit spare revenue EPRVOEQ Operating profit spare revenue EQRVOER Operating profit spare revenue ERRVOES Operating profit spare revenue ESRVOET Operating profit spare revenue ETRVOEU Operating profit spare revenue EURVOEV Operating profit spare revenue EVRVOEW Operating profit spare revenue EWRVOEX Operating profit spare revenue EXRVOEY Operating profit spare revenue EYRVOEZ Operating profit spare revenue EZ

Spare expenses after operating profit EEXOEA Operating profit spare expenses EAEXOEB Operating profit spare expenses EBEXOEC Operating profit spare expenses ECEXOED Operating profit spare expenses EDEXOEE Operating profit spare expenses EEEXOEF Operating profit spare expenses EFEXOEG Operating profit spare expenses EGEXOEH Operating profit spare expenses EHEXOEI Operating profit spare expenses EIEXOEJ Operating profit spare expenses EJEXOEK Operating profit spare expenses EKEXOEL Operating profit spare expenses ELEXOEM Operating profit spare expenses EMEXOEN Operating profit spare expenses ENEXOEO Operating profit spare expenses EOEXOEP Operating profit spare expenses EPEXOEQ Operating profit spare expenses EQEXOER Operating profit spare expenses EREXOES Operating profit spare expenses ESEXOET Operating profit spare expenses ETEXOEU Operating profit spare expenses EUEXOEV Operating profit spare expenses EVEXOEW Operating profit spare expenses EW

EXOEX Operating profit spare expenses EXEXOEY Operating profit spare expenses EYEXOEZ Operating profit spare expenses EZ

Spare expenses after operating profit - on the face of statementEXOSA Operating profit spare expenses SAEXOSB Operating profit spare expenses SBEXOSC Operating profit spare expenses SCEXOSD Operating profit spare expenses SDEXOSE Operating profit spare expenses SEEXOSF Operating profit spare expenses SFEXOSG Operating profit spare expenses SGEXOSH Operating profit spare expenses SHEXOSI Operating profit spare expenses SIEXOSJ Operating profit spare expenses SJ

AppropriationsAPPIT Income tax expenseAPPMI Profit/loss attributable to NCI/MIAPPDP Dividends paidAPPAG Actuarial gain on defined benefit plans, net of taxAPPAL Actuarial loss on defined benefit plans, net of taxAPPFA Transfer from revaluation surplus reserveAPPFG Transfer from general reserveAPPFF Transfer from foreign currency reserveAPPFC Transfer from capital profits reserveAPPFS Transfer from share premium reserveAPPFP Transfer from options reserveAPPFO Transfer from other reservesAPPTA Transfer to revaluation surplus reserveAPPTG Transfer to general reserveAPPTF Transfer to foreign currency reserveAPPTC Transfer to capital profits reserveAPPTS Transfer to share premium reserveAPPTP Transfer to options reserveAPPTO Transfer to other reserves

Discontinued operationsBRVRA Discontinued revenue ABRVRB Discontinued revenue BBRVRC Discontinued revenue CBRVRD Discontinued revenue DBRVRE Discontinued revenue EBRVRF Discontinued revenue FBRVRG Discontinued revenue GBRVRH Discontinued revenue HBRVRI Discontinued revenue IBRVRJ Discontinued revenue JBRVRK Discontinued revenue KBRVRL Discontinued revenue LBRVRM Discontinued revenue MBRVRN Discontinued revenue NBRVRO Discontinued revenue OBRVRP Discontinued revenue PBRVRQ Discontinued revenue QBRVRR Discontinued revenue R

BRVRS Discontinued revenue SBRVRT Discontinued revenue TBRVRU Discontinued other income UBRVRV Discontinued other income VBRVRW Discontinued other income WBRVRX Discontinued other income XBRVRY Discontinued other income YBEXPA Discontinued expense ABEXPB Discontinued expense BBEXPC Discontinued expense CBEXPD Discontinued expense DBEXPE Discontinued expense EBEXPF Discontinued expense FBEXPG Discontinued expense GBEXPH Discontinued expense HBEXPI Discontinued expense IBEXPJ Discontinued expense JBEXPK Discontinued expense KBEXPL Discontinued expense LBEXPM Discontinued expense MBEXPN Discontinued expense NBEXPO Discontinued expense OBEXPP Discontinued expense PBEXPQ Discontinued expense QBEXPR Discontinued expense RBEXPS Other expensesBEXPT Finance costsBAPPT Income tax expenseBDISG Gain on disposal before income taxBDISL Loss on disposal before income taxBDISM Discontinued disposal MBDISN Discontinued disposal NBDISO Discontinued disposal OBDISP Discontinued disposal PBDISQ Discontinued disposal QBDIST Income tax expense