ELEMENT 6

EXPENSES BY NATURE
60
PURCHASES
601
MERCHANDISE
602
RAW MATERIALS
603
AUXILIARY MATERIALS, SUPPLIES AND
SPARE PARTS
604
CONTAINERS AND PACKAGING
609
COSTS RELATED TO PURCHASES
61
CHANGES IN INVENTORIES
611
MERCHANDISE
612
RAW MATERIALS
613
AUXILIARY MATERIALS, SUPPLIES AND
SPARE PARTS
614
CONTAINERS AND PACKAGING
62
PERSONNEL EXPENSES,
DIRECTORS AND MANAGERS
621
REMUNERATIONS
622
OTHER REMUNERATION
623
INDEMNIFICATIONS TO THE
PERSONNEL
624
TRAINING
625
ATTENTION TO THE PERSONNEL
626
MANAGERS
627
SAFETY AND SOCIAL WELFARE, AND
OTHER CONTRIBUTIONS
628
REMUNERATION TO THE DIRECTORY
629
SOCIAL BENEFITS OF WORKERS
63
COST OF SERVICES PROVIDED BY
THIRD PARTIES
631
TRANSPORT, POST OFFICE AND
TRAVEL EXPENSES
632
ADVICE AND CONSULTANCY
633
PRODUCTION CHARGE TO THIRD
PARTIES
634
MAINTENANCE AND REPAIRS
635
RENTALS
636
BASIC SERVICES
637
ADVERTISING, PUBLICATIONS, PUBLIC
RELATIONS
638
CONTRACTORS SERVICES
639
OTHER SERVICES PROVIDED BY
THIRD PARTIES
64
EXPENSES FOR TAXES
641
CENTRAL GOVERNMENT
642
REGIONAL GOVERNMENTS
643
LOCAL GOVERNMENTS
644
OTHER EXPENSES TAXES
65
OTHER MANAGEMENT
EXPENDITURE
651
INSURANCE
652
ROYALTIES
653
SUBSCRIPTIONS
654
LICENSES AND RIGHTS EFFECTIVE
655
NET COST OF DISPOSAL OF FIXED
ASSETS AND DISCONTINUED OPERATIONS
656
SUPPLIES
658
ENVIRONMENTAL MANAGEMENT
659
OTHER MANAGEMENT EXPENDITURE
66
LOSS MEASUREMENT OF NONFINANCIAL ASSETS AT FAIR VALUE
661
REALIZABLE ASSETS
662
FIXED ASSETS
67
FINANCIAL EXPENSES

671
EXPENSES IN OPERATIONS OF
INDEBTEDNESS AND OTHERS
672
LOSS DERIVATIVE FINANCIAL
INSTRUMENTS
673
INTEREST ON LOANS AND OTHER
OBLIGATIONS
675
DISCOUNTS GRANTED FOR PROMPT
PAYMENT
676
EXCHANGE DIFFERENCE
677
LOSS MEASUREMENT OF FINANCIAL
ASSETS AND LIABILITIES AT FAIR VALUE
679
OTHER FINANCIAL EXPENSES
68
VALUATION AND ASSET
IMPAIRMENT AND PROVISIONS
681
DEPRECIATION
682
AMORTIZATION OF INTANGIBLES
683
EXHAUSTION
684
VALUATION OF ASSETS
685
IMPAIRMENT OF ASSETS
686
PROVISIONS
69
COST OF SALES
691
MERCHANDISE
692
FINISHED PRODUCTS
693
BY-PRODUCTS, WASTE AND SCRAP
694
SERVICES
ELEMENT 7
INCOME
70
SALES
701
MERCHANDISE
702
FINISHED PRODUCTS
703
BY-PRODUCTS, WASTE AND SCRAP
704
PROVISION OF SERVICES
709
RETURN ON SALES
71
VARIATION OF THE STORED
PRODUCTION
711
VARIATION OF FINISHED PRODUCTS
712
VARIATION PRODUCTS, WASTE AND
SCRAP
713
VARIATION OF PRODUCTS IN
PROCESS
714
VARIATION OF PACKAGING
715
VARIATION OF STOCK OF SERVICES
72
PRODUCTION OF FIXED ASSETS
721
REAL ESTATE INVESTMENTS
722
PROPERTY, PLANT AND EQUIPMENT
723
INTANGIBLES
724
BIOLOGICAL ASSETS
725
CAPITALIZED FINANCING COSTS
73
OBTAINED DISCOUNTS, REBATES,
AND BONUSES
731
OBTAINED DISCOUNTS, REBATES,
AND BONUSES
74
DISCOUNTS, REBATES AND
BONUSES GRANTED
741
DISCOUNTS, REBATES AND BONUSES
GRANTED
75
OTHER MANAGEMENT INCOME
751
SERVICES FOR THE BENEFIT OF
PERSONNEL
752
COMMISSION AND BROKERAGE
753
ROYALTIES
754
RENTALS
755
VALUATION OF ACCOUNTS RECOVERY
756
SALE OF FIXED ASSETS
757
RECOVERY OF DETERIORATION OF
FIXED ASSETS ACCOUNTS

759
OTHER MANAGEMENT INCOME
76
GAIN MEASUREMENT OF NONFINANCIAL ASSETS AT FAIR VALUE
761
REALIZABLE ASSETS
762
FIXED ASSETS
763
PARTICIPATION IN THE RESULTS OF
SUBSIDIARIES AND ASSOCIATES UNDER
764
INCOME FROM INVESTMENTS IN JOINT
VENTURES
77
FINANCIAL INCOME
771
GAIN BY DERIVATIVE FINANCIAL
INSTRUMENT
772
YIELDS CATTLE
773
DIVIDENDS
775
DISCOUNTS OBTAINED BY PAYMENT
776
EXCHANGE DIFFERENCE
777
GAIN MEASUREMENT OF ASSETS AND
LIABILITIES AT FAIR VALUE
779
OTHER FINANCIAL INCOME
78
CHARGES COVERED BY
PROVISIONS
781
CHARGES COVERED BY PROVISIONS
79
CHARGES RELATING TO
ACCOUNTS OF COSTS AND EXPENSES
791
CHARGES RELATING TO ACCOUNTS
OF COSTS AND EXPENSES
792
FINANCIAL EXPENSES ATTRIBUTABLE
TO STOCK ACCOUNTS

PLAN GENERAL ACCOUNTANT BUSINESS

ELEMENT 1
AVAILABLE ASSET AND EXIGIBLE
10
CASH AND CASH EQUIVALENTS
101
CASH
102
FIXED FUNDS
103
CASH IN TRANSIT
104
CURRENT ACCOUNTS IN FINANCIAL
INSTITUTIONS
105
CASH EQUIVALENT
106
DEPOSITS WITH FINANCIAL
INSTITUTIONS
107
FUNDS SUBJECT TO RESTRICTIONS
11
FINANCIAL INVESTMENTS
111
INVESTMENTS HELD FOR TRADING
112
INVESTMENTS AVAILABLE FOR SALE
113
FINANCIAL ASSETS - PURCHASE
AGREEMENT
12
ACCOUNTS RECEIVABLE TRADE THIRD
121
INVOICES, TICKETS AND OTHER
RECEIPTS RECEIVABLE CUSTOMER
122
CUSTOMER ADVANCES
123
LETTERS RECEIVABLE
13
ACCOUNTS RECEIVABLE TRADE RELATED
131
INVOICES, TICKETS AND OTHER
RECEIPTS RECEIVABLE CUSTOMER
132
ADVANCES RECEIVED
133
LETTERS RECEIVABLE
14
ACCOUNTS RECEIVABLE STAFF,
TO THE SHAREHOLDERS (PARTNERS),
DIRECTORS AND MANAGERS
141
PERSONAL
142
SHAREHOLDERS (OR PARTNERS)
143
DIRECTORS
144
MANAGERS
148
DIVERSE
16
ACCOUNTS RECEIVABLE VARIOUS
- THIRD
161
LOAN
162
CLAIMS TO THIRD PARTIES
163
INTEREST, ROYALTIES AND
DIVIDENDS
164
DEPOSITS GRANTED WARRANTY
165
SALE OF FIXED ASSETS
166
DERIVATIVE FINANCIAL INSTRUMENTS
ASSETS
168
OTHER VARIOUS ACCOUNTS
RECEIVABLE
17
ACCOUNTS RECEIVABLE VARIOUS
171
LOAN
173
INTEREST, ROYALTIES AND
DIVIDENDS
174
DEPOSITS GRANTED WARRANTY
175
SALE OF FIXED ASSETS
176
DERIVATIVE FINANCIAL INSTRUMENTS
ASSETS
178
OTHER VARIOUS ACCOUNTS
RECEIVABLE

18
SERVICES AND OTHER
CONTRACTED IN ADVANCE
181
FINANCIAL COSTS
182
INSURANCE
183
RENTALS
184
PREMIUMS PAID FOR OPTIONS
185
MAINTENANCE OF FIXED ASSETS
189
CONTRACTED IN ADVANCE EXPENSES
19
ESTIMATION OF DOUBTFUL
ACCOUNTS
191
CUENTAS POR COBRAR COMERCIALES
- TERCEROS
192
ACCOUNTS RECEIVABLE TRADE RELATED
193
ACCOUNTS RECEIVABLE STAFF, TO
THE SHAREHOLDERS (PARTNERS), DIRECTORS
AND MANAGERS
194
ACCOUNTS RECEIVABLE VARIOUS THIRD
195
ACCOUNTS RECEIVABLE VARIOUS
ELEMENT 2
REALIZABLE ASSETS
20
MERCHANDISE
201
MERCHANDISE MANUFACTURED
202
MERCHANDISE OF REMOVING
203
MERCHANDISE AGRICULTURAL AND
FISH
204
ESTATE MERCHANDISE
208
OTHER MERCHANDISE
21
FINISHED PRODUCTS
211
MANUFACTURED PRODUCTS
212
FINISHED PRODUCT EXTRACTION
213
AGRICULTURAL PRODUCTS AND FISH
ENDED
214
PRODUCT ESTATE
215
ENDING STOCKS SERVICES
217
OTHER FINISHED PRODUCTS
218
FINANCING COSTS - FINISHED
PRODUCTS
22
BY-PRODUCTS, WASTE AND
SCRAP
221
BY-PRODUCTS
222
WASTE AND SCRAP
23
PRODUCTS IN PROCESS
231
PRODUCTS MANUFACTURING
PROCESS
232
PRODUCTS TAKEN IN PROCESS OF
TRANSFORMATION
233
AGRICULTURAL AND FISH PRODUCTS
IN PROCESS
234
ESTATE PRODUCTS IN PROCESS
235
STOCK SERVICES IN PROGRESS
237
OTHER PRODUCTS IN PROCESS
238
FINANCING COSTS - PRODUCTS IN
PROCESS
24
RAW MATERIALS
241
RAW MATERIALS FOR
MANUFACTURED
242
RAW MATERIALS FOR REMOVAL
PRODUCTS
243
RAW MATERIALS FOR AGRICULTURAL
PRODUCTS AND FISH
244
RAW MATERIALS FOR ESTATE
PRODUCTS
25
AUXILIARY MATERIALS, SUPPLIES
AND SPARE PARTS

251
AUXILIARY MATERIALS
252
SUPPLIES
253
SPARE PARTS
26
CONTAINERS AND PACKAGING
261
CONTAINERS
262
PACKAGING
27
NON-CURRENT ASSETS HELD FOR
SALE
271
REAL ESTATE INVESTMENTS
272
PROPERTY, PLANT AND EQUIPMENT
273
INTANGIBLES
274
BIOLOGICAL ASSETS
275
ACCUMULATED DEPRECIATION PROPERTY INVESTMENT
276
ACCUMULATED DEPRECIATION BUILDING PLANT AND EQUIPMENT
277
ACCUMULATED AMORTIZATION INTANGIBLES
278
ACCUMULATED DEPRECIATION BIOLOGICAL ASSETS
279
CUMULATIVE IMPAIRMENT
28
INVENTORY RECEIVING
281
MERCHANDISE
284
RAW MATERIALS
285
AUXILIARY MATERIALS, SUPPLIES AND
SPARE PARTS
286
CONTAINERS AND PACKAGING
29
DEVALUATION OF INVENTORIES
291
MERCHANDISE
292
FINISHED PRODUCTS
293
BY-PRODUCTS, WASTE AND SCRAP
294
PRODUCTS IN PROCESS
295
RAW MATERIALS
296
AUXILIARY MATERIALS, SUPPLIES AND
SPARE PARTS
297
CONTAINERS AND PACKAGING
298
INVENTORY RECEIVING
ELEMENT 3
IMMOBILIZED ASSETS
30
INVESTMENTS MOBILIARIAS
301
INVESTMENTS TO BE HELD UNTIL
MATURITY
302
FINANCIAL INSTRUMENTS
REPRESENTATIVE OF EQUITY LAW
308
INVESTMENT MOVILIARIAS PURCHASE AGREEMENT
31
REAL ESTATE INVESTMENTS
311
LANDS
312
BUILDINGS
32
ASSETS ACQUIRED IN LEASE
321
INVESTMENTS MOBILIARIAS
322
PROPERTY, PLANT AND EQUIPMENT
33
PROPERTY, PLANT AND
EQUIPMENT
331
LANDS
332
BUILDINGS
333
MACHINERY AND EQUIPMENT OF
EXPLOITATION
334
TRANSPORTATION EQUIPMENT
335
FURNITURE AND BELONGINGS
336
OTHER EQUIPMENT
337
TOOLS AND UNITS REPLACEMENT
338
UNITS RECEIVABLE
339
BUILDINGS AND WORKS IN
PROGRESS
34
INTANGIBLES

341
CONCESSIONS, LICENSES AND OTHER
RIGHTS
342
PATENTS AND INDUSTRIAL PROPERTY
343
COMPUTER PROGRAMS (SOFTWARE)
344
EXPLORATION AND DEVELOPMENT
COSTS
345
FORMULAS, DESIGNS AND
PROTOTYPES
346
RESERVES EXTRACTABLE RESOURCES
347
GOODWILL
349
OTHER INTANGIBLE ASSETS
35
BIOLOGICAL ASSETS
351
BIOLOGICAL PRODUCTION ASSETS
352
BIOLOGICAL ASSETS UNDER
DEVELOPMENT
36
IMPAIRMENT OF ASSETS
361
IMPAIRMENT OF INVESTMENT
PROPERTIES
363
IMPAIRMENT OF PROPERTY, PLANT
AND EQUIPMENT
364
INTANGIBLE DESVALORIZAACION
365
IMPAIRMENT OF BIOLOGICAL ASSETS
366
IMPAIRMENT OF INVESTMENT
PROPERTIES
37
DEFERRED ASSETS
371
DEFERRED INCOME TAX
372
DEFERRED SHARES OF WORKERS
373
DEFERRED INTEREST
38
OTHER ASSETS
381
ART AND CULTURE GOODS
382
DIVERSE
39
ACCUMULATED DEPRECIATION,
AMORTIZATION AND DEPLETION
391
ACCUMULATED DEPRECIATION
392
ACCUMULATED AMORTIZATION
393
ACCUMULATED DEPLETION
ELEMENT 4
LIABILITIES
40
TAXES AND CONTRIBUTIONS TO
THE SYSTEM OF PENSION AND HEALTH
CONTRIBUTIONS
401
CENTRAL GOVERNMENT
402
TAX CERTIFICATES
403
PUBLIC INSTITUTIONS
405
REGIONAL GOVERNMENTS
406
LOCAL GOVERNMENTS
407
PENSION FUND ADMINISTRATORS
408
BUSINESS HEALTH SERVICES
PROVIDERS
409
OTHER ADMINISTRATIVE COSTS AND
INTERESTS
41
REMUNERATION AND
SHAREHOLDINGS BY PAY
411
REMUNERATION PAYABLE
413
PARTICIPATION OF WORKERS BY
PAYING
415
SOCIAL BENEFITS OF WORKERS FOR
PAY
419
OTHER REMUNERATION AND
PARTICIPATIONS PAYABLE
42
ACCOUNTS PAYABLE TRADE THIRD
421
INVOICES, TICKETS AND OTHER
RECEIPTS PAYABLE
422
ADVANCES TO SUPPLIERS
423
LETTERS BY PAY

424
FEES PAYABLE
43
ACCOUNTS PAYABLE TRADE RELATED
431
INVOICES, TICKETS AND OTHER
RECEIPTS PAYABLE
432
ADVANCE PAYMENTS GRANTED
433
LETTERS BY PAY
434
FEES PAYABLE
44
ACCOUNTS PAYABLE TO THE
SHAREHOLDERS, DIRECTORS AND
MANAGERS
441
SHAREHOLDERS (OR PARTNERS)
442
DIRECTORS
443
MANAGERS
45
FINANCIAL OBLIGATIONS
451
LOANS FROM FINANCIAL
INSTITUTIONS AND OTHER ENTITIES
452
OF LEASING CONTRACTS
453
OBLIGATIONS ISSUED
454
OTHER FINANCIAL INSTRUMENTS
PAYABLE
455
FINANCING COSTS PAYABLE
456
LOANS WITH COMMITMENTS OF
REPURCHASE
46
ACCOUNTS PAYABLE VARIOUS THIRD
461
CLAIMS OF THIRD PARTIES
464
DERIVATIVE FINANCIAL INSTRUMENTS
LIABILITIES
465
PURCHASE OF FIXED ASSETS
LIABILITIES
467
DEPOSITS RECEIVED IN GUARANTEE
469
OTHER VARIOUS ACCOUNTS PAYABLE
47
ACCOUNTS PAYABLE NUMBER RELATED
471
LOANS
472
COST OF FINANCING
473
ADVANCES RECEIVED
474
ROYALTIES
475
DIVIDENDS
477
LIABILITIES FOR PURCHASE OF FIXED
ASSETS
479
OTHER VARIOUS ACCOUNTS PAYABLE
48
PROVISIONS
481
PROVISION FOR LITIGATION
482
PERFORMACE BY DISMANTLING,
REMOVAL OR REHABILITATION OF THE
IMMOBILISED
483
PROVISION FOR RESTRUCTURING
484
PROVISION FOR PROTECTION AND
REMEDIATION OF THE ENVIRONMENT
485
PROVISION FOR EXPENSES OF SOCIAL
RESPONSIBILITY
489
OTHER PROVISIONS
49
DEFERRED LIABILITIES
491
DEFERRED INCOME TAX
492
PARTICIPACIONES DE LOS
TRABAJADORES DIFERIDAS
493
DEFERRED INTEREST
494
GAIN ON SALE WITH PARALLEL
LEASING
495
RECEIVED DEFERRED SUBSIDIES
496
DEFERRED INCOME
497
DEFERRED COSTS
ELEMENT 5
NET WORTH

50
CAPITAL
501
SOCIAL CAPITAL
502
SHARES IN TREASURY
51
SHARES OF INVESTMENT
511
SHARES OF INVESTMENT
512
INVESTMENT IN TREASURY SHARES
52
ADDITIONAL CAPITAL
521
PREMIUM (DISCOUNT) OF SHARES
522
CAPITALIZATIONS PENDING
523
REDUCTIONS IN CAPITAL PENDING
FORMALIZATION

56
UNREALIZED RESULTS
561
DIFFERENCE INSTEAD OF
PERMANENT INVESTMENTS IN FOREIGN
ENTITIES
562
INSTRUMENTS FINANCIAL CASH
FLOW COVERAGE
563
PROFIT OR LOSS ON ASSETS OR
LIABILITIES AVAILABLE FOR SALE
564
GAIN OR LOSS ON FINANCIAL ASSETS
OR LIABILITIES AVAILABLE FOR SALE PURCHASE OR SALE SETTLEMENT DATE

57
REVALUATION SURPLUS
571
REVALUATION SURPLUS
572
REVALUATION SURPLUS - UP SHARES
RECEIVED
573
PARTICIPATION IN REVALUATION
SURPLUS - INVESTMENTS IN RELATED
COMPANIES
58
RESERVE
581
REINVESTMENT
582
LEGAL
583
CONTRACTUAL

584
585
589
59
591
592

STATUTORY
FACULTATIVE
OTHER RESERVES
ACCUMULATED RESERVES
NOT DISTRIBUTED UTILITIES
ACCUMULATED LOSSES