Chart of Accounts AA Corp Tax / page 1. Sales. Income from participating interests. Income from other fixed asset investments

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1 / page Sales 0001 Sales type A 0002 Sales type B 0003 Sales type C 0004 Sales type D 0005 Sales type E 0006 Sales type F 0007 Sales type G 0008 Sales type H 0009 Sales type I 0100 UK sales 0101 European sales Sales 0102 North American sales 0103 South American sales 0104 Asian sales 0105 Rest of the World sales 0400 Rental income 0410 Commission 0420 Grants and subsidies received (Sales) 0430 Agency and management earnings 0440 Other trading income Other operating income 0500 Rental and other income from property 0510 Grants and subsidies received (Other operating income) 0520 Government grant receipts - net 0530 Royalty, licence and similar receivables 0540 Reimbursements of costs 0550 Other income - contributing to other operating income Income from shares in group undertakings 0600 Dividends from shares in individual subsidiary 0601 Interest from shares in individual subsidiary 0610 Dividends from shares in individual associate 0611 Interest from shares in individual associate Income from participating interests Dividends from shares in individual participating interest Interest from shares in individual participating interest Income from other fixed asset investments Dividends from other fixed asset investments - listed 0801 Interest from other fixed asset investments - listed Dividends from other fixed asset investments - unlisted Interest from other fixed asset investments - unlisted Income from other current asset investments Dividends from other current asset investments - listed Interest from other current asset investments - listed Dividends from other current asset investments - unlisted Interest from other current asset investments - unlisted Interest receivable and similar income 0900 Bank interest receivable 0901 Other interest receivable 0902 Other interest receivable type A 0903 Other interest receivable type B 0904 Other interest receivable type C 0905 Other interest receivable type D Cost of sales 1000 Opening stock and work in progress 1010 Opening stock - materials 1020 Opening work in progress

2 / page Opening stock - finished goods 1040 Stock payment on accounts(opening) 1100 Purchases (Cost of 1101 Purchases type A (Cost of 1102 Purchases type B (Cost of 1103 Purchases type C (Cost of 1104 Purchases type D (Cost of 1105 Purchases type E (Cost of 1106 Purchases type F (Cost of 1107 Purchases type G (Cost of 1108 Purchases type H (Cost of 1109 Purchases type I (Cost of 1400 Materials (Cost of 1410 Storage expenses (Cost of 1411 Tools (Cost of 1412 Workshop consumables (Cost of 1413 Waste disposal (Cost of 1414 Protective clothing (Cost of 1420 Discounts receivable (Cost of 1421 Discounts allowable (Cost of 1430 Own work capitalised (Cost of 1440 Subcontractor costs (Cost of 1450 Directors' salaries (Cost of 1451 Directors' NI (Cost of 1452 Directors' pensions - defined contribution schemes 1453 Directors' pensions - defined benefit schemes 1454 Directors' bonuses (Cost of 1500 Wages and salaries (Cost of 1501 Employers NI (Cost of Employers pensions - defined contribution schemes (Cost of Employers pensions - defined benefit schemes (Cost of 1504 Employers bonuses (Cost of 1505 Private health costs (Cost of 1510 Directors' fees (Cost of 1515 Travel and subsistence expenses (Cost of 1520 Commissions payable (Cost of 1530 Temporary staff (Cost of 1531 Recruitment costs (Cost of 1540 Leasing and hire of plant, equipment and vehicles 1545 Leasing and hire of plant and machinery 1550 Leasing and hire of computer and other equipment 1555 Leasing and hire of motor vehicles 1560 Leasing and hire of other assets 1570 Management fees (Cost of 1571 Consultancy fees (Cost of 1600 Vehicle running costs (Cost of 1601 Vehicle fuel costs (Cost of 1602 Vehicle insurance costs (Cost of 1603 Vehicle parking costs (Cost of 1604 Vehicle repair costs (Cost of 1605 Other vehicle costs (Cost of 1610 Premises costs (Cost of Computer software, IT consumables and maintenance (Cost of Repairs, renewals and maintenance (Cost of 1660 Insurance (Cost of 1670 Marketing and advertising costs (Cost of 1680 Support and administration costs 1690 Data and telecommunications costs (Cost of 1700 Consumable items (Cost of 1710 Packaging costs (Cost of 1711 Carriage and freight (Cost of 1712 Courier services (Cost of 1720 Printing, postage and stationery (Cost of 1730 Restructuring and reorganisation costs (Cost of 1740 Research and development costs (Cost of 1750 Royalties and licence fees payable (Cost of 1760 Subscriptions (Cost of 1770 Bad debts written off (Cost of 1780 Other direct costs (Cost of

3 / page Depreciation (Cost of 1801 Depreciation of plant and machinery (Cost of 1802 Depreciation of motor vehicles (Cost of 1803 Depreciation of fixtures and fittings (Cost of Depreciation of computer equipment (Cost of Depreciation of freehold land and property (Cost of Depreciation of leasehold land and property (Cost of 1850 Amortisation (Cost of 1860 Impairment loss (Cost of Profit/loss on disposal of intangible fixed assets (Cost of Profit/loss on disposal of tangible fixed assets (Cost of 1872 Foreign exchange gains/(losses) (Cost of 1900 Closing stock and work in progress 1910 Closing stock - materials 1920 Closing work in progress 1930 Closing stock - finished goods 1940 Stock payment on accounts(closing) Distribution costs 2100 Purchases (Distribution 2101 Purchases type A (Distribution 2102 Purchases type B (Distribution 2103 Purchases type C (Distribution 2104 Purchases type D (Distribution 2105 Purchases type E (Distribution 2106 Purchases type F (Distribution 2107 Purchases type G (Distribution 2108 Purchases type H (Distribution 2109 Purchases type I (Distribution 2400 Materials (Distribution 2410 Storage expenses (Distribution 2411 Tools (Distribution 2412 Workshop consumables (Distribution 2413 Waste disposal (Distribution 2414 Protective clothing (Distribution 2420 Discounts receivable (Distribution 2421 Discounts allowable (Distribution 2430 Own work capitalised (Distribution 2440 Subcontractor costs (Distribution 2450 Directors' salaries (Distribution 2451 Directors' NI (Distribution 2452 Directors' pension - defined contributions schemes 2453 Directors' pension - defined benefit schemes (Distribution 2454 Directors' bonuses (Distribution 2500 Wages and salaries (Distribution 2501 Employers NI (Distribution Employers pensions - defined contribution schemes (Distribution Employers pensions - defined benefit schemes (Distribution 2504 Employers bonuses (Distribution 2505 Private health costs (Distribution 2510 Directors' fees (Distribution 2515 Travel and subsistence expenses (Distribution 2520 Commissions payable (Distribution 2530 Temporary staff (Distribution 2531 Recruitment costs (Distribution Hire and leasing of plant, equipment and vehicles (Distribution Hire and leasing of plant and machinery (Distribution Hire and leasing of computer and other equipment (Distribution Hire and leasing of motor vehicles (Distribution Hire and leasing of other assets (Distribution 2570 Management fees (Distribution 2571 Consultancy fees (Distribution

4 / page Vehicle running costs (Distribution 2601 Vehicle fuel costs (Distribution 2602 Vehicle insurance costs (Distribution 2603 Vehicle parking costs (Distribution 2604 Vehicle repair costs (Distribution 2605 Other vehicle costs (Distribution 2610 Premises costs (Distribution Computer software, IT consumables and maintenance (Distribution Repairs, renewals and maintenance (Distribution 2660 Insurance (Distribution 2670 Marketing and advertising costs (Distribution 2680 Administration and support costs 2690 Data and telecommunications costs (Distribution 2700 Consumable items (Distribution 2710 Packaging costs (Distribution 2711 Carriage and freight (Distribution 2712 Courier services (Distribution Printing, postage and stationery (Distribution Restructuring and reorganisation costs (Distribution Research and development costs (Distribution Royalties and licence fees payable (Distribution 2760 Subscriptions (Distribution 2770 Bad debts written off (Distribution 2780 Other direct costs (Distribution 2800 Depreciation (Distribution 2801 Depreciation of plant and machinery (Distribution 2802 Depreciation of motor vehicles (Distribution Depreciation of fixtures and fittings (Distribution Depreciation of computer equipment (Distribution Depreciation of freehold land and property (Distribution Depreciation of leasehold land and property (Distribution 2850 Amortisation (Distribution 2860 Impairment loss (Distribution Profit/loss on disposal of intangible fixed assets (Distribution Profit/loss on disposal of tangible fixed assets (Distribution Foreign exchange gains/(losses) (Distribution Employee costs 3000 Wages and salaries (Employee 3001 Employers NI (Employee 3002 Employers pensions - defined contributions scheme 3003 Employers pensions - defined benefits scheme 3004 Employers bonuses (Employee 3010 Directors' salaries (Employee 3011 Directors' NI (Employee 3012 Directors' pension - defined contribution schemes 3013 Directors' pension - defined benefit schemes (Employee 3014 Directors' bonuses (Employee 3015 Directors' fees (Employee 3020 Subcontractor costs (Employee 3030 Recruitment costs (Employee 3031 Temporary staff (Employee 3040 Staff training 3050 Staff welfare 3051 Health and safety costs 3052 Protective clothing (Employee 3060 Private health costs (Employee 3070 Staff entertaining 3080 Staff expenses 3081 Travel and subsistence expenses (Employee

5 / page Travel expenses 3083 Subsistence expenses 3084 Hotel expenses 3085 Tips and gratuities 3090 Staff relocation costs 3100 Rent 3110 Rates Premises expenses 3120 Property management and service charges 3130 Light and heat 3131 Water rates 3140 Repairs and maintenance 3150 Cleaning 3151 Laundry 3160 Security costs 3170 Premises insurance 3180 Other premises costs 3190 Use of private residence General admin Hire and leasing of plant, equipment and vehicles (General admin) Hire and leasing of plant and machinery (General admin) Hire and leasing of computer and other equipment (General admin) 3215 Hire and leasing of motor vehicles (General admin) 3220 Hire and leasing of other assets (General admin) 3230 Vehicle running costs (General admin) 3231 Vehicle fuel costs (General admin) 3232 Vehicle insurance costs (General admin) 3233 Vehicle parking costs (General admin) 3234 Vehicle repair costs (General admin) 3235 Other vehicle costs (General admin) 3240 Computer software, consumables and maintenance 3241 Computer software costs 3242 Computer and IT consumables 3243 Computer and IT repairs and maintenance 3250 Repairs, renewals and maintenance (General admin) 3260 Insurance (General admin) 3261 Professional indemnity insurance 3262 Insurance on plant, machinery and equipment 3263 Other insurance 3270 Printing, postage and stationery (General admin) 3271 Printing 3272 Photocopying 3273 Postage 3274 Stationery 3275 Carriage and freight (General admin) 3276 Courier services (General admin) 3277 Packaging costs (General admin) 3280 Advertising and marketing costs 3281 Publications 3282 Exhibitions 3283 Training seminars and workshops 3284 Market research costs 3285 PR expenses 3286 Other marketing costs 3287 Promotional costs 3290 Telecommunications and data costs 3291 Telecommunications 3292 Data costs 3293 Website costs 3300 Audit fees 3301 Accountancy fees 3302 Legal fees 3303 Professional fees 3304 Consultancy fees (General admin) 3305 Management fees (General admin) 3306 Commissions payable (General admin) 3307 Patent registration fees 3308 Litigation services

6 / page Accreditation services 3310 Valuation services 3311 Other services 3320 Subscriptions (General admin) 3321 Publications and other information 3322 Professional subscriptions 3323 Bookkeeping fees 3324 Payroll fees 3330 Restructuring and reorganisation costs (General admin) 3340 Research and development costs (General admin) 3350 Royalties and licence fees payable (General admin) 3351 Bank charges (General admin) 3352 Credit card charges (General admin) 3360 Charitable donations 3361 Political donations 3370 Bad debts written off (General admin) 3380 Other office costs 3385 Entertaining 3390 Sundry expenses 3391 Sundry type A 3392 Sundry type B 3393 Sundry type C 3394 Sundry type D 3395 Sundry type E Depreciation 3400 Depreciation 3401 Depreciation of plant and machinery 3402 Depreciation of motor vehicles 3403 Depreciation of fixtures and fittings Depreciation of computer equipment Depreciation of freehold land and property 3406 Depreciation of leasehold land and property 3500 Amortisation 3550 Impairment loss Profit/loss on disposal of intangible fixed assets Profit/loss on disposal of tangible fixed assets 3562 Foreign exchange gains/losses Profit/loss on disposal of listed fixed asset investments Profit/loss on disposal of unlisted fixed asset investments Profit/loss on disposal of listed current asset investments Profit/loss on disposal of unlisted current asset investments Other operating and exceptional costs 3590 Other operating costs 3591 Other exceptional operating costs Interest payable and similar charges 3600 Bank interest payable 3610 Bank charges (Interest payable and similar charges) 3615 Bank loan interest 3620 Factoring charges 3630 Credit card charges (Interest payable and similar charges) 3631 Other interest payable 3632 Other interest payable type A 3633 Other interest payable type B 3634 Other interest payable type C 3635 Other interest payable type D 3640 Operating leases 3641 Hire purchase charges 3642 Finance leases 3650 Foreign exchange charges

7 / page Irrecoverable VAT 3670 Late payment tax charges Taxation 3800 Corporation tax charge 3801 Deferred taxation 3810 Prior year adjustment (Taxation) Intangible assets 4000 Goodwill cost 4001 Goodwill - additions 4002 Goodwill - amortisation b/fwd 4003 Goodwill - impairment losses 4004 Goodwill - reversal of past impairments 4005 Goodwill - amortisation charge in year 4010 Other intangible cost 4011 Other intangible - additions 4012 Other intangible - disposals 4013 Other intangible - amortisation b/fwd 4014 Other intangible - amortisation charge in year 4015 Other intangible - depreciation on disposals 4020 Development Cost 4021 Development - additions 4022 Development - disposals 4023 Development - amortisation b/fwd 4024 Development - impairment losses 4025 Development - Reversal of impairments 4026 Development - amortisation charge in year 4027 Development - amortisation on disposals 4030 Intellectual property cost 4031 Intellectual property - additions 4032 Intellectual property - revaluations 4033 Intellectual property - disposals 4034 Intellectual property - amortisation b/fwd 4035 Intellectual property - impairment losses 4036 Intellectual property - Reversal of impairments 4037 Intellectual property - amortisation charge in year 4038 Intellectual property - amortisation on revaluations 4039 Intellectual property - amortisation on disposals Tangible assets 4100 Land and property freehold - cost 4101 Land and property freehold - additions 4102 Land and property freehold - revaluations 4103 Land and property freehold - disposals 4104 Land and property freehold - depreciation b/fwd Land and property freehold - depreciation charge in year Land and property freehold - depreciation on revaluations Land and property freehold - depreciation on disposals 4110 Land and property leasehold - cost 4111 Land and property leasehold - additions 4112 Land and property leasehold - revaluations 4113 Land and property leasehold- disposals 4114 Land and property leasehold - depreciation b/fwd Land and property leasehold - depreciation charge in year Land and property leasehold- depreciation on revaluations Land and property leasehold - depreciation on disposals 4120 Plant and equipment - cost 4121 Plant and equipment - additions 4122 Plant and equipment - disposals 4123 Plant and equipment - depreciation b/fwd 4124 Plant and equipment - depreciation charge in year 4125 Plant and equipment - depreciation on disposals 4130 Motor vehicles - cost 4131 Motor vehicles - additions 4132 Motor vehicles - disposals 4133 Motor vehicles - depreciation b/fwd 4134 Motor vehicles - depreciation charge in year

8 / page Motor vehicles - depreciation on disposals 4140 Fixtures and fittings - cost 4141 Fixtures and fittings - additions 4142 Fixtures and fittings - disposals 4143 Fixtures and fittings - depreciation b/fwd 4144 Fixtures and fittings - depreciation charge in year 4145 Fixtures and fittings - depreciation on disposals 4150 Computer equipment - cost 4151 Computer equipment - additions 4152 Computer equipment - disposals 4153 Computer equipment - depreciation b/fwd 4154 Computer equipment - depreciation charge in year 4155 Computer equipment - depreciation on disposals 4160 Investment properties - cost 4161 Investment properties - additions 4162 Investment properties - revaluations 4163 Investment properties - disposals 4164 Investment properties - depreciation b/fwd 4165 Investment properties - depreciation charge in year 4166 Investment properties - depreciation on revaluations 4167 Investment properties - depreciation on disposals Investments 4200 Investments - listed b/fwd 4201 Investments - listed additions 4202 Investments - listed disposals 4203 Investments - listed revaluation 4204 Investments - listed provisions b/fwd 4205 Investments - listed provisions provided in period 4206 Investments - listed provisions disposals 4210 Investments - unlisted b/fwd 4211 Investments - unlisted additions 4212 Investments - unlisted disposals 4213 Investments - unlisted revaluation 4214 Investments - unlisted provisions b/fwd 4215 Investments - unlisted provisions provided in period 4216 Investments - unlisted provisions disposals 4220 Investments - other b/fwd 4221 Investments - other additions 4222 Investments - other disposals 4223 Investments - other revaluation 4224 Investments - other provisions b/fwd 4225 Investments - other provisions provided in period 4226 Investments - other provisions disposals Stock 4300 Stock - materials and work in progress 4301 Stock - materials 4302 Stock - finished goods 4303 Stock - work in progress 4304 Stock - long term contracts 4310 Payments on account Debtors < 1 year 4400 Trade debtors (Debtors < Provision for bad debts 4410 Amounts recoverable on contracts (Debtors < Other debtors (Debtors < Pension scheme prepayments (Debtors < Factored debts outstanding (Debtors < Corporation tax recoverable assets (Debtors < Deferred tax current asset (Debtors < Amounts owed by group undertakings (Debtors < Amounts owed by subsidiaries (Debtors < Amounts owed by joint-ventures (Debtors < Amounts owed by associates (Debtors < Amounts owed by other participating interests (Debtors < Called up share capital not paid

9 / page 9 Debtors > 1 year 4500 Trade debtors (Debtors > Amounts recoverable on contracts (Debtors > Other debtors (Debtors > Pension scheme prepayments (Debtors > Factored debts outstanding (Debtors > Corporation tax recoverable assets (Debtors > Deferred tax current asset (Debtors > Amounts owed by group undertakings (Debtors > Amounts owed by subsidiaries (Debtors > Amounts owed by joint-ventures (Debtors > Amounts owed by associates (Debtors > Amounts owed by other participating interests (Debtors > 1 Current assets - investments 4600 Shares in subsidiaries 4610 Own shares, held for sale 4620 Listed investments 4630 Unlisted investments 4640 Short term deposits 4650 Other investments, held for sale Cash at bank and in hand 4800 Bank current account 4801 Bank current account (2) 4802 Bank current account (3) 4803 Bank current account (4) 4804 Bank current account (5) 4805 Bank current account (6) 4806 Bank current account (7) 4807 Bank current account (8) 4808 Bank current account (9) 4809 Bank current account (10) 4810 Bank deposit account 4811 Bank deposit account (2) 4812 Bank deposit account (3) 4813 Bank deposit account (4) 4814 Bank deposit account (5) 4815 Bank deposit account (6) 4816 Bank deposit account (7) 4817 Bank deposit account (8) 4818 Bank deposit account (9) 4819 Bank deposit account (10) 4820 Bank reserve account 4821 Bank reserve account (2) 4822 Bank reserve account (3) 4823 Bank reserve account (4) 4824 Bank reserve account (5) 4825 Bank reserve account (6) 4826 Bank reserve account (7) 4827 Bank reserve account (8) 4828 Bank reserve account (9) 4829 Bank reserve account (10) 4830 Cash in hand Prepayments and accrued income 4900 Prepayments 4950 Accrued income Hire purchase and operating leases 5000 Hire purchase less than 1 year 5001 Hire purchase between 1 and 5 years 5002 Hire purchase after 5 years 5005 Hire purchase interest 5006 Hire purchase interest between 1 and 5 years 5007 Hire purchase interest after 5 years 5010 Finance leases less than 1 year 5011 Finance leases between 1 and 5 years 5012 Finance leases after 5 years 5015 Finance leases interest

10 / page Finance leases interest between 1 and 5 years 5017 Finance leases interest after 5 years 5416 Amounts owed to related parties (Current liabilities - creditors < 1 Current liabilities - creditors < 1 year 5100 Bank loans (Current liabilities - creditors < Cumulative preference share dividends unpaid (Current liabilities - creditors < 1 Bills of exchange (Current liabilities - creditors < 1 Trade creditors (Current liabilities - creditors < 1 Provision for bad debt (Current liabilities - creditors < VAT (Current liabilities - creditors < Corporation tax (Current liabilities - creditors < 1 Other taxes and social security (Current liabilities - creditors < Net wages (Current liabilities - creditors < Other creditors (Current liabilities - creditors < 1 Accruals and deferred income (Current liabilities - creditors < Government grants within one year Capital grants (Current liabilities - creditors < 1 Directors loan account (Current liabilities - creditors < Directors loan account - capital introduced 5402 Directors loan account - drawings Amounts owed to group undertakings (Current liabilities - creditors < 1 Amounts owed to subsidiaries (Current liabilities - creditors < 1 Amounts owed to parent undertaking (Current liabilities - creditors < 1 Amounts owed to joint ventures (Current liabilities - creditors < 1 Amounts owed to associates (Current liabilities - creditors < 1 Amounts owed to other participating interests (Current liabilities - creditors < Long term liabilities - creditors > 1 year Bank loans (Long term liabilities - creditors > 1 Cumulative preference share dividends unpaid (Long term liabilities - creditors > 1 Bills of exchange (Long term liabilities - creditors > 1 Trade creditors (Long term liabilities - creditors > VAT (Long term liabilities - creditors > Corporation tax (Long term liabilities - creditors > 1 Other taxes and social security (Long term liabilities - creditors > 1 Net wages (Long term liabilities - creditors > 1 Other creditors (Long term liabilities - creditors > 1 Accruals and deferred income (Long term liabilities - creditors > Government grants after one year Capital grants (Long term liabilities - creditors > 1 Directors loan account (Long term liabilities - creditors > 1 Amounts owed to group undertakings (Long term liabilities - creditors > 1 Amounts owed to subsidiaries (Long term liabilities - creditors > 1 Amounts owed to parent undertaking (Long term liabilities - creditors > 1 Amounts owed to joint ventures (Long term liabilities - creditors > 1 Amounts owed to associates (Long term liabilities - creditors > 1 Amounts owed to other participating interests (Long term liabilities - creditors > 1 Amounts owed to related parties (Long term liabilities - creditors > 1

11 / page 11 Provisions and liabilities 6000 Provisions for charges 6100 Deferred tax Share capital 7000 Ordinary shares 7001 Ordinary A shares 7002 Ordinary B shares 7003 Ordinary C shares 7004 Ordinary D shares 7005 Ordinary E shares 7006 Ordinary F shares 7010 New ordinary shares issued 7011 New ordinary A shares issued 7012 New ordinary B shares issued 7013 New ordinary C shares issued 7014 New ordinary D shares issued 7015 New ordinary E shares issued 7016 New ordinary F shares issued 7020 Preference shares 7021 Preference A shares 7022 Preference B shares 7023 Preference C shares 7024 Preference D shares 7025 Preference E shares 7026 Preference F shares 7030 New preference shares issued 7031 New preference A shares issued 7032 New preference B shares issued 7033 New preference C shares issued 7034 New preference D shares issued 7035 New preference E shares issued 7036 New preference F shares issued 7110 Arising on issued shares (Share premium account) 7120 Expenses on issued shares (Share premium account) Revaluation reserve 7200 Balance b/fwd (Revaluation reserve) 7210 Surplus on revaluation (Revaluation reserve) 7220 Deficit on revaluation (Revaluation reserve) 7230 Transfer to profit and loss (Revaluation reserve) 7240 Net investment property revaluation reserve Capital redemption reserve 7300 Balance b/fwd (Capital redemption reserve) 7310 Transfer from profit and loss account Other reserves 7400 Balance b/fwd (Other reserves) 7410 Movements in other reserves 7420 Movements type A 7430 Transfer to profit and loss account Profit and loss account 8000 Balance b/fwd (Profit and loss account) 8010 Final dividends paid 8011 Interim dividend paid 8020 Transfer to capital redemption reserves 8021 Transfer from revaluation reserve 8022 Transfer to/from Other Reserves 8030 Prior year adjustment (Profit and loss account) 9999 Suspense account Suspense and misposting Share premium account 7100 Balance b/fwd (Share premium account)