GROUP 1. BASIC FINANCING. 10. CAPITAL 100. Capital stock 103. Uncalled subscribed capital receivable 108. Treasury stock

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1 GROUP 1. BASIC FINANCING 10. CAPITAL 100. Capital stock 103. Uncalled subscribed capital receivable 108. Treasury stock 11. RESERVES AND OTHER EQUITY INSTRUMENTS 110. Additional paid-in capital 111. Other equity instruments 112. Legal reserve 113. Voluntary reserve 118. Owner s contributions 12. NON-APPLIED INCOME 120. Non-distributed income 121. Prior years negative income 129. Income for the year 13. GRANTS, DONATIONS AND ADJUSTMENTS FOR CHANGES IN VALUE 130. Official capital grants 131. Capital donations and legacies 132. Other grants, donations and legacies 133. Adjustments for changes in value of financial instruments available for sale 134. Hedging operations 14. PROVISIONS 140. Provision for salaries and other employee benefits 141. Provision for taxes 142. Provision for other responsibilities 143. Provision for decommissioning, restoration or rehabilitation of fixed 145. Provision for environmental actions 146. Provision for reestructuring 147. Provision for share-based payment transactions 16. LONG-TERM DEBT WITH RELATED PARTIES 160. Long-term debt with related credit institutions Long-term debt with credit institutions, Long-term debt with credit institutions, associated Long-term debt with other related credit institutions 161. Long-term debt with suppliers of fixed, related Long-term debt with suppliers of fixed, Long-term debt with suppliers of fixed, associated Long-term debt with suppliers of fixed, other related 162. Long-term debt from leasing contracts, related Long-term debt from leasing contracts, Long-term debt from leasing contracts, associated Long-term debt from leasing contracts, other related Other long-term debt with related Other long-term debt, Other long-term debt, associated Other long-term debt, other related 17. LONG-TERM DEBT FOR LOANS RECEIVED, DEBT INSTRUMENTS AND OTHER 170. Long-term debt with credit institutions 171. Long-term debt 173. Long-term debt with suppliers of fixed 174. Long-term debt from leasing contracts 177. Bonds and debentures 18. LONG TERM DEPOSITS AND GUARANTEES RECEIVED 180. Long term guarantees received 181. Long term accrual accounts 185. Long term deposits received GROUP 2. NON-CURRENT ASSETS 20. INTANGIBLE ASSETS 200. Research 201. Development 202. Administrative concessions 203. Intellectual 204. Goodwill 206. Computer software 209. Advances for intangible 21. TANGIBLE FIXED ASSETS 210. Land 211. Constructions 212. Plant 213. Machinery 214. Tools 216. Furniture 217. Computer hardware 218. Vehicles 219. Other tangible fixed 22. INVESTMENT PROPERTY 220. Investment (land) 221. Investment (constructions)

2 23. TANGIBLE FIXED ASSETS IN PROGRESS 230. Land in progress 231. Constructions in progress 232. Plant in progress 233. Machinery in progress 237. Computer hardware in progress 239. Advances for tangible fixed 24. LONG TERM FINANCIAL INVESTMENTS IN RELATED PARTIES 240. Long term investments in equity of related Long term investments in equity instruments, Long term investments in equity instruments, associated Long term investments in equity instruments, other related 241. Long term investments in debt instruments of related Long term investments in debt instruments, Long term investments in debt instruments, associated Long term investments in debt instruments, other related 242. Long term credits to related Long term credit to Long term credit to associated Long term credit to other related 25. OTHER LONG TERM FINANCIAL INVESTMENTS 250. Long term holdings in equity instruments 251. Long term investments in debt instruments 252. Long term credits 253. Long term credit from the sale of fixed 254. Long term credit to employees 26. LONG TERM DEPOSITS AND GUARANTEES GIVEN 260. Long term guarantees given 265. Long term deposits given 28. ACCUMULATED DEPRECIATION OF NON- CURRENT ASSETS 280. Accumulated depreciation of intangible Accumulated depreciation of research Accumulated depreciation of development Accumulated depreciation of administrative concessions Accumulated depreciation of industrial Accumulated depreciation of computer software 281. Accumulated depreciation of tangible fixed Accumulated depreciation of constructions Accumulated depreciation of plant Accumulated depreciation of machinery Accumulated depreciation of tools Accumulated depreciation of furniture Accumulated depreciation of computer hardware Accumulated depreciation of vehicles Accumulated depreciation of other tangible fixed 282. Accumulated depreciation of investment 29. IMPAIRMENT OF NON CURRENT ASSETS 290. Impairment of intangible Impairment of research Impairment of development Impairment of administrative concessions Impairment of industrial Impairment of computer software 291. Impairment of tangible fixed Impairment of land Impairment of constructions Impairment of plant Impairment of machinery Impairment of tools Impairment of furniture Impairment of computer hardware Impairment of vehicles Impairment of other tangible fixed 292. Impairment of investment Impairment of investments in land Impairment of investments in constructions 293. Impairment of long term investments in equity of related Impairment of long term investments in equity instruments, Impairment of long term investments in equity instruments, associated 294. Impairment of long term investments in debt instruments of related Impairment of long term investments in debt instruments, Impairment of long term investments in debt instruments, associated

3 2945. Impairment of long term investments in debt instruments, other related 295. Impairment of long term credits to related Impairment of long term credit to Impairment of long term credit to associated Impairment of long term credit to other related 297. Impairment of long term investments in debt instruments 298. Impairment of long term credits GROUP 3. INVENTORY 30. GOODS FOR SALE 31. RAW MATERIALS 32. OTHER CONSUMABLES 33. WORK-IN PROCESS 34. SEMI-FINISHED PRODUCTS 35. FINISHED PRODUCTS 36. AUXILIARY PRODUCTS, CONSUMABLES & REPLACEMENTS 39. IMPAIRMENT OF INVENTORY 390. Impairment of inventory of goods for sale 391. Impairment of inventory of raw materials 392. Impairment of inventory of other consumables 393. Impairment of inventory of work-in process 394. Impairment of inventory of semi-finished goods 395. Impairment of inventory of finished goods 396. Impairment of inventory of auxiliary products, consumables and replacements GROUP 4. TRADE ACCOUNTS RECEIVABLE AND PAYABLE 40. ACCOUNTS PAYABLE 400. Accounts payable for goods 401. Accounts payable, bill of exchange 403. Accounts payable, 404. Accounts payable, associated 405. Accounts payable, other related 407. Advances to suppliers 41. OTHER PAYABLE 410. Accounts payable for services 43. ACCOUNTS RECEIVABLE 430. Accounts receivable for goods 431. Accounts receivable, bill of exchange 432. Accounts receivable, factoring transactions 433. Accounts receivable, 434. Accounts receivable, associated 435. Accounts receivable, other related 436. Doubtful accounts receivable 438. Advances from customers 44. SUNDRY ACCOUNTS RECEIVABLE 46. EMPLOYEE RECEIVABLE AND PAYABLE 460. Salary received in advance 465. Salary payable 47. PUBLIC AUTHORITIES RECEIVABLE AND PAYABLE 470. Receivable from public authorities Tax asset for tax overpayment (VAT) Receivable from public authorities (capital grants) Tax asset for tax overpayment (Income tax) 471. Social security receivable 472. VAT paid 473. Tax asset for withholdings and payments on account 474. Deferred tax Tax asset for deductible temporary differences Tax asset for the compensation of losses 475. Tax liabilities Tax liability for the VAT Tax liability for the income tax 476. Social security payable 477. VAT received 479. Tax liability for taxable temporary differences 48. ACCRUAL ACCOUNTS 480. Expenses paid in advance 485. Revenues received in advance 49. IMPAIRMENT OF TRADE ACCOUNTS RECEIVABLE 490. Impairment of accounts receivable 493. Impairment of accounts receivable of related Impairment of accounts receivable of Impairment of accounts receivable of associated Impairment of accounts receivable of other related

4 499. Provision for trade operations GRUPO 5. FINANCIAL ACCOUNTS 50. DEBT AND DEVENTURES AND OTHER 500. Short term debt and debentures 51. SHORT TERM DEBT WITH RELATED PARTIES 510. Short term debt with related credit institutions Short-term debt with credit institutions, Short-term debt with credit institutions, associated Short-term debt with credit institutions, other related 511. Short term debt with suppliers of fixed, related Short term debt with suppliers of fixed, Short term debt with suppliers of fixed, associated Short term debt with suppliers of fixed, other related Short term debt from leasing contracts, related Short term debt from leasing contracts, Short term debt from leasing contracts, associated Short term debt from leasing contracts, other related 513. Other short term debt with related Other short term debt with Other short term debt with associated Other short term debt with other related 514. Interest payable of debt with related s Interest payable of debt with Interest payable of debt with associated Interest payable of debt with other related 52. SHORT TERM DEBT 520. Short-term debt with credit institutions 521. Short-term credit 523. Short-term debt with suppliers of fixed 524. Short-term debt from leasing contracts 526. Dividend payable 527. Interest payable to credit institutions 528. Interest payable 529. Short-term provisions Short term provision for salaries and other employee benefits Short-term provision for taxes Short-term provision for other responsibilities Short-term provision for decommissioning, restoration or rehabilitation of fixed Short-term provision for environmental actions Short-term provision for employee benefits Short-term provision for share-based payment transactions 53. SHORT TERM FINANCIAL INVESTMENTS IN RELATED PARTIES 530. Short term investments in equity of related Short term investments in equity instruments, Short term investments in equity instruments, associated Short term investments in equity instruments, other related 531. Short term investments in debt instruments of related Short term investments in debt instruments, Short term investments in debt instruments, associated Short term investments in debt instruments, other related 532. Short-term credits to related Short-term credits to Short-term credits to associated Short-term credits to other related, 534. Interest receivable from short-term loans to related Interest receivable from short-term loans, Interest receivable from short-term loans, associated Interest receivable from short-term loans, other related Dividend receivable from investments in related Dividend receivable from investments in Dividend receivable from investments in associated Dividend receivable from investments in other related.

5 54. OTHER SHORT TERM FINANCIAL INVESTMENTS 540. Short-term holdings in equity instruments 541. Long term investments in debt instruments 542. Short-term credit 543. Short-term credit from the sale of tangible fixed 544. Short term credit to employees 545. Dividend receivable 546. Interest receivable from investments in debt instruments 547. Interest receivable 55. OTHER ACCOUNTS 557. Dividend paid in advance 558. Called subscribed capital receivable 56. SHOR TERM DEPOSITS AND GUARANTEES RECEIVED AND ACCRUAL ACCOUNTS 560. Short term guarantees received 561. Short term deposits received 565/566. Short-term deposits and guarantees given 567. Interest paid in advance 568. Interest received in advance 57. CASH AND CASH EQUIVALENTS 570/572. Cash 576. Cash equivalents 58. NON-CURRENT ASSETS AND LIABILITIES HELD FOR SALE GROUP 6. PURCHASES AND EXPENSES 60. PURCHASES 600. Purchase of goods for sale 601. Purchase of raw materials 602. Purchase of other consumables 606. Purchase discount for early payments Purchase discount for early payments of goods for sale Purchase discount for early payments of raw materials Purchase discount for early payments of other consumables 607. Work performed by other 608. Purchase returns Purchase returns of goods for sale Purchase returns of raw materials Purchase returns of other consumables 609. Discount for volume of purchase Discount for volume of purchase of goods for sale Discount for volume of purchase of raw materials Discount for volume of purchase of other consumables 61. CHANGE IN INVENTORY 610. Change in inventory of goods for sale 611. Change in inventory of raw materials 612. Change in inventory of other consumables 62. OUTSIDE SERVICES 620. Research and development expenses 621. Rent expense 622. Repairs and conservation 623. Services from independent professionals 624. Transports 625. Insurance expense 626. Bank services 627. Advertisement expenses 628. Supplies 629. Other services 63. TAX EXPENSES 630. Income tax expense Current tax Deferred tax 631. Taxes other than income tax 64. PERSONNEL EXPENSES 640. Wages and salaries 641. Redundancy pays 642. Social security in charge of the company 649. Other social expenses 65. OTHER OPERATING EXPENSES 650. Losses for uncollective accounts 66. FINANCIAL EXPENSES 660. Financial expenses from capitalization of provisions 661. Interest of debt instruments 662. Interest of debt Interest of debt from Interest of debt from associated Interest of debt, from other related Interest of debt from financial institutions Interest of debt from other 663. Losses from change in fair value of financial instruments Losses of held for trading portfolio Losses from available for sale financial instruments 668. Negative exchange differences 669. Other financial expenses

6 67. LOSSES FROM NON CURRENT ASSETS AND EXCEPCIONAL EXPENSES 670. Losses from disposal of intangible fixed 671. Losses from disposal of tangible fixed 672. Losses from disposal of investment 678. Exceptional expenses 68. DEPRECIATION EXPENSES 680. Intangible depreciation expense 681. Tangible depreciation expense 682. Investment depreciation expense 69. LOSSES FROM IMPAIRMENT AND OTHERS 690. Losses from impairment of intangible fixed 691. Losses from impairment of tangible fixed 692. Losses from impairment of investment 693. Losses from impairment of inventory Losses from impairment of inventory of finished goods Losses from impairment of inventory of goods for sale Losses from impairment of inventory of raw materials Losses from impairment of inventory of other consumables 694. Losses from impairment of trade accounts receivable 695. Expense for the provision for trade operations 696. Losses from impairment of long-term holdings and debt instruments Losses from impairment of long-term holdings in equity instruments, Losses from impairment of long-term holdings in equity instruments, associated Losses from impairment of long-term holdings in equity instruments, other related Losses from impairment of long-term holdings in equity instruments, other Losses from impairment of long-term debt instruments, Losses from impairment of long-term debt instruments, associated Losses from impairment of long-term debt instruments, other related Losses from impairment of long-term debt instruments, other 697. Losses from impairment of long term loans Losses from impairment of long term loans, Losses from impairment of long term loans, associated Losses from impairment of long term loans, other related Losses from impairment of long term loans, other 698. Losses from impairment of short-term holdings and debt instruments Losses from impairment of short-term holdings in equity instruments, Losses from impairment of short-term holdings in equity instruments, associated Losses from impairment of short-term debt instruments, Losses from impairment of short-term debt instruments, associated Losses from impairment of short-term debt instruments, other related Losses from impairment of short-term debt instruments, other 699. Losses from impairment of short-term loans Losses from impairment of short-term loans, Losses from impairment of short-term loans, associated Losses from impairment of short-term loans, other related Losses from impairment of short-term loans, other GROUP 7. SALES AND REVENUES 70. SALES OF GOODS FOR SALE AND OTHERS 700. Sale of goods for sale 701. Sale of finished goods 702. Sale of semifinished goods 703. Sale of subproducts and waste materials 704. Sale of containers and packaging 705. Services rendered 706. Sale discount for early payments Sale discount for early payments of goods for sale Sale discount for early payments of finished goods Sale discount for early payments of semifinished goods Sale discount for early payments of subproducts and waste materials 708. Sale returns Sale returns of good for sale Sale returns of finished goods Sale returns of semifinished goods Sale returns of subproducts and waste materials

7 7084. Sale returns of containers and packaging 709. Discounts for volume of sale Discount for volume of sale of goods for sale Discount for volume of sale of finished goods Discount for volume of sale of semifinished goods Discount for volume of sale of subproducts and waste materials 71. CHANGE IN INVENTORY 710. Change in inventory of work-in process 711. Change in inventory of semifinished goods 712. Change in inventory of of finished goods 713. Change in inventory of subproducts and waste materials 73. WORK PERFORMED FOR OWN ASSETS 730. Work performed for own intangible 731. Work performed for own tangible fixed 732. Work performed for own investment 733. Work performed for own tangible fixed in progress 74. GRANTS, DONATIONS AND LEGACIES 740. Operating grants, donatins and legacies 746. Capital grants, donations and legacies transferred to income for the year 747. Other grants, donations and legacies transferred to income for the year 75. OTHER OPERATING REVENUES 752. Rent revenue 755. Revenue from services to employees 759. Service revenue 76. FINANCIAL REVENUES 760. Revenues from holdings in equity instruments Revenues from holdings in equity instruments, Revenues from holdings in equity instruments, associated Revenue from holdings in equity instruments, other related, Revenue from holdings in equity instruments, other 761. Interest from debt instruments Interest from debt instruments, Interest from debt instruments, associated Interest from debt instruments, other related Interest from debt instruments, other 762. Revenues of loans Revenues of long term loans Revenues of long term loans to Revenues of long-term loans to associated Revenues of long-term loans to other related Revenues of long-term loans to other Revenues of short-term-loans Revenues of short-term-loans, Revenues of short-term-loans, associated Revenues of short-term-loans to other related Revenues of short-term-loans to other Profits from change in fair value of financial instruments Profits from held for trading portfolio Profits from available for sale portfolio 768. Positive exchange differences 769. Other financial revenues 77. PROFITS FROM NON CURRENT ASSETS AND EXCEPCIONAL REVENUES 770. Gains from disposal of fixed intangible 771. Gains from disposal of fixed tangible 772. Gains from disposal of investment 778. Exceptional revenues 79. EXCESS OF PROVISIONS AND REVERSION OF IMPAIRMENTS 790. Reversion of impairment of intangible fixed 791. Reversion of impairment of tangible fixed 792. Reversion of impairment of investment properties 793. Reversion of impairment of inventory Reversion of impairment of inventory of finished goods Reversion of impairment of inventory of good for sale Reversion of impairment of inventory of raw materials Reversion of impairment of inventory of other consumables 794. Reversion of impairment of trade accounts receivable

8 795. Excess of provisions Excess of provision for salaries and other employee benefits Excess of provision for taxes Excess of provision for other responsibilities Excess of provision for trade operations Excess of provision for environmental actions Excess of provision for restructuring Excess of provision for share-based payment transactions 796. Reversion of impairment of long-term holdings and debt instruments Reversion of impairment of long-term holdings in equity, Reversion of impairment of long-term holdings in equity, associated Reversion of impairment of long-term debt instruments, Reversion of impairment of long-term debt instruments, associated Reversion of impairment of long-term debt instruments, other related Reversion of impairment of long-term debt instruments, other 797. Reversion of impairment of long-term loans Reversion of impairment of long-term loans, Reversion of impairment of long-term loans, associated Reversion of impairment of long-term loans, other related Reversion of impairment of long-term loans, other 798. Reversion of impairment of short-term holdings and debt instruments Reversion of impairment of short-term holdings in equity instruments, Reversion of impairment of short-term holdings in equity instruments, associated Reversion of impairment of short-term debt instruments, Reversion of impairment of short-term debt instruments, associated Reversion of impairment of short-term debt instruments, other related Reversion of impairment of short-term debt instruments, other 799. Reversion of impairment of short-term loans Reversion of impairment of short-term loans, Reversion of impairment of short-term loans, associated Reversion of impairment of short-term loans, other related Reversion of impairment of short-term loans, other GROUP 8. EXPENSES RECOGNIZED DIRECTLY IN EQUITY 80. FINANCIAL EXPENSES FROM VALUATION OF ASSETS AND LIABILITIES 800. Losses from available for sale financial 802. Transfer of profits from available for sale financial 83. INCOME TAX 830. Income tax Deferred tax 84. TRANSFERS OF GRANTS, DONATIONS AND LEGACIES 840. Transfers of official capital grants 842. Transfers of other grants, donations and legacies GROUP 9. REVENUES RECOGNIZED DIRECTLY IN EQUITY 90. FINANCIAL REVENUES FROM VALUATION OF ASSETS AND LIABILITIES 900. Profits from available for sale financial 902. Transfer of losses from available for sale financial 94. REVENUES OF GRANTS, DONATIONS AND LEGACIES 940. Revenues of official capital grants 942. Revenues of other grants, donations and legacies

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