EBG Financial Reporting HFM Guideline Manual_Final.… · HFM Code HFM Parent Code HFM Description...

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Date of Approval:

Distribution

Version

Approved By:

Country GMs, HQ Function Heads, Country CFOs

Version 1, 31 October 2013

EBG Financial Reporting HFM Guideline

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Content

About The EBG Financial Reporting HFM Guideline

Purpose

Audience

General Information

Organizational Responsibilities on Guideline

Main definitions

Account Details

Custom Details

Accounts with Custom Details

Entity Hierarcies

Validation Details

New changes

Previous changes

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About The EBG Financial Reporting HFM Guideline

Purpose

The purpose of this guide is to provide managements of EBG subsidiaries as well as EBG headquarter

management with a valuable tool to assist in reporting accurate financial reporting information.

This guide further seeks to ensure consistency, uniformity and simultaneous submission of and single

version of truth in financial reporting.

The purpose of this manual is solely to assist EBG subsidiaries in preparing their financial statements

and accompanying disclosures in accordance with International Financial Reporting Standards (IFRSs)

in reports that should be uniform throughout the Company.

The manual applies to all consolidated affiliates of EBG. It will play a key role in communicating and

maintaining the Company's reporting systems.

All users are encouraged to contact EBG headquarter reporting and planning management with any

suggestions for revising or improving the guideline .

Any deviation from the prescribed manual is to be approved by EBG Corporate Controler.

Audience

The manual is intended to serve as:

• Training for ; new finance and other employees.

• Reference for ; experienced finance and other employees to answer a particular question.

• Working for; finance and other employees.

General Information

This guideline contains all Company accounts and codes information that will be used for HFM

reporting purposes.

Important Decisions

Data Input:

• In local currency

• In thousands and rounded

• Year-to-date

Tolerance for ICP matching

• Unmatched figures below 15k USD

Data collection cycle

• Step 1: Collect intercompany balances and transactions (ICP matching process)

• Step 2: Collect IFRS / management data

Organizational Responsibilities on Guideline

The users of the guideline can make any subsequent suggestions to improve or correct information in

the guideline by filling a user suggestion form (User Suggestion Form for Revision ) and sending it to

EBG Planning and Reporting Manager.

It will be up to the EBG Corporate Controler to determine a period to review the guideline and to

make any revisions, updates or additions, if necessary.

The EBG Planning and Reporting Department (EBG P&R Department) is responsible for ensuring

adherence to issue any revision, updates or additions to all counterparts with form (New changes

form) and previous changes (Previous changes form ) should be disclosed in revised guideline.

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HFM Code HFM Description Account Definition

[Year] HFM reported periods Yearly

HalfYear1 HFM reported periods 1. Half year

Quarter1 HFM reported periods 1. Quarter

January HFM reported periods January

February HFM reported periods February

March HFM reported periods March


April HFM reported periods April

May HFM reported periods May

June HFM reported periods June

HalfYear2 HFM reported periods 2. Half year


July HFM reported periods July

August HFM reported periods August

September HFM reported periods September


October HFM reported periods October

November HFM reported periods November

December HFM reported periods DecemberPL Income statement This definitition for the PL.MNG_PL Management PL This definitition for the Management PL.BS Balance sheet This code is used for balance sheetTAST Total assets This account is used for total assets

BS001 Current assets This account is used for total current assetsBS002 Non current assets This account is used for total non current assets

TLQ Total liabilities and equity This account is used for total liabilites and equityTLIA Total liabilities This account is used for total liabilities.

BS003 Current liabilities This account is used for total current liabilitiesBS004 Non current liabilities This account is used for non current liabilities

TEQU Total equity This account is used for total equityVAL_STATUS Validation status Status (1 means fail)VAL_DIFF Validation difference DifferenceIFRS IFRS reporting process IFRS reports included.MNG_ACTUAL Management actual process Management reports included.MNG_BUDGET Management budget process Management budget reports included.MNG_FORECAST_1_11 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_2_10 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_3_9 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_4_8 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_5_7 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_6_6 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_7_5 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_8_4 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_9_3 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_10_2 Management rolling estimate process for regarding period Management rolling estimate reports includedMNG_FORECAST_11_1 Management rolling estimate process for regarding period Management rolling estimate reports includedICP_Matching ICP matching process ICP matching reports included.YTD Year to date Year to date reportsHYTD Half year to date Half year to date reportsQTD Quarter to date Quarter to date reportsMTD Month to date Month to date reportsTRY Currency Turkish LiraUSD Currency US DollarEUR Currency EuroRUR Currency Russian RubleKZT Currency Kazakh TengeMDL Currency Moldovan LeuGEL Currency Georgian LariUAH Currency Ukraine HryvnyaGBP Currency Pound SterlingAZN Currency Azerbaijani ManatJPY Currency Japanese YenPKR Currency Pakistan RupeeKGS Currency Kyrgyz SomIQD Currency Iraqi DinarJOD Currency Jordan DinarTMT Currency Turkmenistan ManatTJS Currency SomoniBYR Currency Belarussian Ruble

MAIN DESCRIPTIONS

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HFM Code HFM Parent Code HFM Description Account Definition

BS00101 TB Cash and cash equivalentsCash and cash equivalents details are stated below and all items have less than 91 days maturity. If any asset is in the scope of cash and cash equivalents definitions and have more than 91 days maturity, please refer to “BS00102-BS00202 Financial Investments”.

BS0010101 BS00101 Cash on hand This account is used for the physical cash located at the Company facility including petty cash maintained.BS0010102 BS00101 Bank accounts This account is used for the bank accounts listed below.

BS001010201 BS0010102 Demand deposits This account is used for cash in bank depository accounts, except time deposits and savings accounts.BS001010202 BS0010102 Time deposits This account is used for the cash deposited in interest - bearing bank accounts.

BS0010103 BS00101 Reverse repurchase agreements

Repo is the purchase of securities with the agreement to sell them at a higher price at a specific future date.For the party selling the security (and agreeing to repurchase it in the future) it is a repo; for the party on the other end of the transaction (buying the security and agreeing to sell in the future) it is a reverse repurchase agreement.

BS0010104 BS00101 Interest income accrual This account is used for the interest accrued on time deposit accounts.BS0010106 BS00101 Cheques received This account is used for the cheques received from the customers related to trading activities which are past-due and/or deposited in bank.

BS0010199 BS00101 Other cash and cash equivalent

This account is used for the short term, highly liquid investments that are both: 1. Readily convertible to known amount of cash 2. So near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with maturities of three months or less at the date of purchase qualify under this definition.Some of the examples are Treasury Bills, Commercial Paper, Commercial Securities, Money Market Funds and Equity Securities. This account also covers the cash collections in process of physical trasfer as of the reporting date.

BS00101IR TB Cash and cash equivalents interest rate % Cash and cash equivalents interest rate %BS001010202IR TB Time deposits interest rate % Time deposits interest rate %BS0010103IR TB Reverse repurchase agreements interest rate % Reverse repurchase agreements interest rate %BS0010105IR TB Other cash and cash equivalents interest rate % Other cash and cash equivalents interest rate %

BS00102 TB Current financial investmentsFinancial investments’ details are disclosed as below listed. Financial instruments that have 91 to 365 days maturity should be classified as “BS00102 - Current Financial Insvestments” and financial investments that have more than one year maturity should be classified as “BS00202 – Non current Financial Investments”.

BS0010201 BS00102 Available for sales current financial assets This account is used for the avaliable for sales current financial assets listed below.BS001020101 BS0010201 AFS - investment funds This account is used for the avaliable for sales for investment funds listed below.

BS00102010101 BS001020101 AFS - investment funds - principalThis account is used for the investments in readily marketable debt securities, other then Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00102010102 BS001020101 AFS - investment funds income accrual This account is used for the interest income accruals on investments funds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.BS001020102 BS0010201 AFS - government bonds This account is used for the investments in Government Bonds.

BS00102010201 BS001020102 AFS - government bonds - principal This account is used for the investments in Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00102010202 BS001020102 AFS - government bonds income accrualThis account is used for the interest income accruals in investments of Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS001020103 BS0010201 AFS - eurobond This account is used for the investments in Euro Bonds. BS00102010301 BS001020103 AFS - eurobond - principal This account is used for the investments in Euro Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00102010302 BS001020103 AFS - eurobond income accrualThis account is used for the interest income accruals in investments of Euro Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS001020104 BS0010201 AFS - time deposits with original maturity over 3 months This account is used for the cash deposited in interest - bearing bank accounts.

BS00102010401 BS001020104 AFS - time deposits with original maturity over 3 months - principal

This account is used for the cash deposited in interest - bearing bank accounts. Time deposits with original maturity less than three months are classified as cash and cash equivalents, time deposits with original maturity more than three months are classified as financial investments. If the maturity of the time deposit is more than one year, it should be classified as non current financial assets. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00102010402 BS001020104 AFS - time deposits with original maturity over 3 months income accrualThis account is used for the interest income accruals on time deposits with original maturity over 3 months / over 1 year. This account also covers the cash collections in process of physical trasfer as of the reporting date.

BS001020105 BS0010201 AFS - listed securities This account is used for the securities which can be traded in a regulated market.BS001020106 BS0010201 AFS - not listed securities This account is used for the securities which cannot be traded in a regulated or an active market.

ACCOUNT DETAILS

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ACCOUNT DETAILS

BS0010202 BS00102 Held to maturity current financial assets This account is used for the held to maturity current financial assets listed below.BS001020201 BS0010202 HTM - investment funds This account is used for the held to maturity current financial assets for investment funds listed below.

BS00102020101 BS001020201 HTM - investment funds - principalThis account is used for the investments in readily marketable debt securities, other then Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00102020102 BS001020201 HTM - investment funds income accrual This account is used for the interest income accruals on investments funds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.BS001020202 BS0010202 HTM - government bonds This account is used for the investments in government bonds.

BS00102020201 BS001020202 HTM - government bonds - principal This account is used for the investments in government bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00102020202 BS001020202 HTM - government bonds income accrualThis account is used for the interest income accruals in investments of Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS001020203 BS0010202 HTM - eurobond This account is used for the investments in euro bonds. BS00102020301 BS001020203 HTM - eurobond - principal This account is used for the investments in euro bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00102020302 BS001020203 HTM - eurobond income accrualThis account is used for the interest income accruals in investments of euro bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS001020204 BS0010202 HTM - time deposits with original maturity over 3 months This account is used for the HTM - time deposits with original maturity over 3 months

BS00102020401 BS001020204 HTM - time deposits with original maturity over 3 months - principal


BS00102020402 BS001020204 HTM - time deposits with original maturity over 3 months income accrualThis account is used for the interest income accruals on time deposits with original maturity over 3 months / over 1 year. This account also covers the cash collections in process of physical trasfer as of the reporting date.

BS00102IR TB Current financial investments interest rate % Current financial investments interest rate %BS00102010101IR TB AFS - investment funds - principal interest rate % AFS - investment funds - principal interest rate %BS00102010102IR TB AFS - investment funds income accrual interest rate % AFS - investment funds income accrual interest rate %BS00102010201IR TB AFS - government bonds - principal interest rate % AFS - government bonds - principal interest rate %BS00102010202IR TB AFS - government bonds income accrual interest rate % AFS - government bonds income accrual interest rate %BS00102010301IR TB AFS - eurobond - principal interest rate % AFS - eurobond - principal interest rate %BS00102010302IR TB AFS - eurobond income accrual interest rate % AFS - eurobond income accrual interest rate %BS00102010401IR TB AFS - time deposits with original maturity over 3 months-principal int. rate % AFS - time deposits with original maturity over 3 months-principal int. rate %BS00102010402IR TB AFS - time deposits with original maturity over 3 months inc. accr. int. rate % AFS - time deposits with original maturity over 3 months inc. accr. int. rate %BS00102020101IR TB HTM - investment funds - principal interest rate % HTM - investment funds - principal interest rate %BS00102020102IR TB HTM - investment funds income accrual interest rate % HTM - investment funds income accrual interest rate %BS00102020201IR TB HTM - government bonds - principal interest rate % HTM - government bonds - principal interest rate %BS00102020202IR TB HTM - government bonds income accrual interest rate % HTM - government bonds income accrual interest rate %BS00102020301IR TB HTM - eurobond interest rate % HTM - eurobond interest rate %BS00102020302IR TB HTM - eurobond income accrual interest rate % HTM - eurobond income accrual interest rate %BS00102020401IR TB HTM - time deposits with original maturity over 3 months-principal int. rate % HTM - time deposits with original maturity over 3 months-principal int. rate %BS00102020402IR TB HFM - time deposits with original maturity over 3 months inc. accr. int. rate % HFM - time deposits with original maturity over 3 months inc. accr. int. rate %BS001020105OR TB AFS - listed securities ownership rate % AFS - listed securities ownership rate %BS001020106OR TB AFS - not listed securities ownership rate % AFS - not listed securities ownership rate %BS00103 TB Current trade receivables This account is used for trade receivables with less than one year maturity should be recognised as “current trade receivables” BS00103SUB BS00103 Current trade receivables from 3rd parties This account is used for trade receivables from 3rd parties with less than one year maturity.

BS0010301 BS00103SUB Trade receivablesThis account is used for the receivables from customers for credit sales of the Company’s products (Beer, Non Beer and Soft drinks), and products other than Company’s products (scrap material, spent grain, glasses, bottles, pet, CO2, by products, etc.).

BS0010302 BS00103SUB Notes receivable and post-dated cheques This account is used for amounts receivable from debtors on promissory notes, bills of exchange, acceptances and other negotiable instruments.BS0010303 BS00103SUB Doubtful accounts This account is used for the all customers’ receivable accounts which are doubtful to be received from customers.BS0010305 BS00103SUB Deposit receivables for returnable containers This account is used for the receivables from customers related to the deposits for returnable containers (kegs).BS0010304 BS00103SUB Other trade receivables This account is used for the trade receivables which cannot be evaluated in the scope of other trade receivables’ items.BS0010306 BS00103SUB Provision for doubtful accounts (-) This is a liability account which is used for the allowance for possible losses on customers' accounts receivable (Refer to Annex #6).

BS0010401 BS00103 Current trade receivables from related parties This account is used for the amount receivable from related parties related to trading activities. For trading activities’ definition, please refer to trade receivable definition.

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ACCOUNT DETAILS

BS00105 TB Other receivables This account is used for the other receivables listed below.BS00105SUB BS00105 Other receivables from 3rd parties This account is used for the other receivables from 3rd parties listed below.BS0010503 BS00105SUB Receivable from personnel This account is used for the receivables from personnel.

BS0010502 BS00105SUB Deposits and colleterals givenThis account is used for the deposits and guarantees given by the Company to the Government departments or any other Company. This includes security deposits paid and guarantees given on account of availability of Gas, Electricity, Water, imports and so forth.

BS0010505 BS00105SUB Receivables from public government institution This account is used for the receivables from public government institution.

BS0010501 BS00105SUB Other receivables (other)This account is used for the amount receivable which cannot be classified under any other account. (Borrowing Receivables From Shareholders, non-trade Receivables From Subsidiaries, non-trade receivables from Related Parties, etc).

BS0010504 BS00105SUB Provision for other receivables (-) This account is used for the provisions against other receivables deemed uncollectible or doubtful.BS0010402 BS00105 Other receivables from related parties This account is used for the amount receivable from related parties related to non-trading activities.

BS00106 TB Current biological assets This account is used for the sewed fruit trees, seedlings or animals which have useful life less than one year.BS0010601 BS00106 Current biological assets-1 This account is used for the sewed fruit trees, seedlings or animals which have useful life less than one year.BS0010602 BS00106 Current biological assets-2 This account is used for the sewed fruit trees, seedlings or animals which have useful life less than one year.

BS00107 TB Inventories This account is used for the inventories details are listed below.BS0010701 BS00107 Finished goods This account is used for the amount of manufactured products on hand that await sale to customers.BS0010718 BS00107 Trade goods This account is used for the amount of purchased products on hand that await sale to customers.BS0010702 BS00107 Work-in-progress This account is used for the inventory that is in the production process and has not yet been completed and transferred to the finished goods inventory.

BS0010703 BS00107 Raw materialsThis account is used for the total cost of all raw materials currently in stock that have not yet been used in work-in-process or finished goods production (Refer to Annex #2).

BS0010704 BS00107 Packaging materials (other than bottles and cases) This account is used for the total cost of all packaging materials (excluding bottles and cases) currently in stock (Refer to Annex #2).BS0010705 BS00107 Bottles and cases This account is used for the total cost of bottles and cases currently in stock (Refer to Annex #2).

BS0010706 BS00107 Supplies and spare parts

This account is used for interchangeable parts that kept in an inventory and used for the repair or replacement of failed parts. However, major spare parts are qualify as Property, Plant and Equipment when the company expects to use them during more than one period. Similarly, if the spare parts and servicing equipment can be used only in connection with an item of property, plant and equipment, they are accounted for as property, plant and equipment.

BS0010720 BS00107 Goods in transitThis account is used for goods in transit which have departed from the dispatch, loading, or shipping point but have not yet arrived at the receipt, offloading, or delivery point. Goods in transit should be presented as breakdown in inventories.

BS001072001 BS0010720 GIT-Trade goods This account is used for trade goods in transit.BS001072002 BS0010720 GIT-Raw materials This account is used for raw materials in transit .BS001072003 BS0010720 GIT-Packaging materials (other than bottles and cases) This account is used for packaging materials (other than bottles and cases) in transit. BS001072004 BS0010720 GIT-Bottles and cases This account is used for bottles and cases in transit BS001072005 BS0010720 GIT-Supplies and spare parts This account is used for suppies and spare parts in transit .

BS0010707 BS00107 Promotion and advertising materials This account is used for the total cost of promotion and advertising materials used for merchandise that are currently in stock. (Refer to Annex #10)BS0010708 BS00107 Other inventories This account is used for the inventories which cannot be classified under any other inventory account.BS0010709 BS00107 Provision for finished goods (-) This account is used for the provision for finish goods.BS0010719 BS00107 Provision for trade goods (-) This account is used for the provision for trade goods.BS0010710 BS00107 Provision for work-in-progress (-) This account is used for the provision for work-in-process.BS0010711 BS00107 Provision for raw materials (-) This account is used for the provision for raw materials.BS0010712 BS00107 Provision for packaging materials (other than bottles and cases) (-) This account is used for the packaging materials (other than bottles and cases).BS0010713 BS00107 Provision for bottles and cases (-) This account is used for the bottles and cases.BS0010714 BS00107 Provision for supplies and spare parts (-) This account is used for the supplies and spare parts.BS0010715 BS00107 Provision for goods in transit (-) This account is used for the goods in transit.BS0010716 BS00107 Provision for promotion and advertising materials (-) This account is used for the promotion and advertising materials.BS0010717 BS00107 Provision for other inventories (-) This account is used for the other inventories.

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ACCOUNT DETAILS

BS00109 TB Other current assets This account is used for the other current assets details are listed below.BS0010902 BS00109 Deferred charges This account is used for defer charges.

BS0010903 BS00109 Prepaid taxes (other than income tax and VAT)This account is used for the prepayments of corporate income tax, property taxes, other general taxes, vehicle licenses and fees, licenses and permits, withholding taxes for income accruals and so forth, which relate to subsequent periods.

BS0010904 BS00109 Value added tax (VAT) deductible and transferred This account is used to record the value added tax paid to suppliers when such taxes are recoverable from local tax authorities.BS0010905 BS00109 Income accruals This account is used to record income which is not suitable “revenue” definition but will be realized in one year period.BS0010907 BS00109 Stock count difference This account is used to record the positive difference between inventory count results and inventory on system.BS0010908 BS00109 Job advances This account is used for job advances.

BS0010909 BS00109 Personnel advancesThis account is used for the advances/loans given to employees as polices based (Employees' Salary Advances, Employees' Business & Travel Advances and ticket advances , Employees' Account Receivables based on claim etc).

BS0010911 BS00109 Other current assets (other) This account is used for the other current assets other than listed above.

BS00110 TB Current derivative financial instruments (asset)

Every derivative financial instruments’ agreement should be evaluated seperately. The difference between fair value and contract value of derivative instruments’ agreement with less than one year maturity should be recognized as current derivative instruments and the difference for the derivative instruments’ agreement with more than one year maturity should be recognized as non current derivative financial instruments.This account is used for positive/negative differences between fair value and contract value of derivative instruments.

BS00110IR TB Current derivative financial instruments (asset) interest rate % Current derivative financial instruments (asset) interest rate %BS00110CV TB Current derivative financial instruments (asset) contract value Current derivative financial instruments (asset) contract value

BS00111 TB Asset held-for-sale and discontinued operations

This account is used for the asset held-for-sale and discontinued operations listed below.BS0011101 - AHFS-Trade and other receivablesBS0011102 - AHFS-InventoriesBS0011103 - AHFS-Other current assetsBS0011104 - AHFS-Property, plant and equipmentBS0011105 - AHFS-GoodwillBS0011106 - AHFS-Other intangible assetsBS0011107 - AHFS-Other assets

BS0011101 BS00111 AHFS-Trade and other receivables AHFS-Trade and other receivablesBS0011102 BS00111 AHFS-Inventories AHFS-InventoriesBS0011103 BS00111 AHFS-Other current assets AHFS-Other current assetsBS0011104 BS00111 AHFS-Property, plant and equipment AHFS-Property, plant and equipmentBS0011105 BS00111 AHFS-Goodwill AHFS-GoodwillBS0011106 BS00111 AHFS-Other intangible assets AHFS-Other intangible assetsBS0011107 BS00111 AHFS-Other assets AHFS-Other assets

BS00112 TB Receivables from continuing construction contracts This account is used for the receivables from continuing construction contractsBS00113 TB Assets related to current period income tax This account is used for the assets related to current period income taxBS00114 TB Current prepaid expenses This account is used for the current prepaid expenses as listed below.

BS0011401 BS00114 Current prepaymentsThis account is used for current portion of prepaid expenses. (Rent, Insurance premiums, Employee health insurance, Prepaid entrance fee expenses, Advertisement, Prepaid advertising expenditures for materials , space and time etc).

BS0011402 BS00114 Advances given to suppliers (related with inventory and other current assets) This account is used for the advance payments that given to suppliers and contractors as per the terms of the agreement.BS0011403 BS00114 Other current prepaid expenses This account is used for the other prepaid expenses other than listed above.

BS00201 TB Investments in associates This account is used for the cost on all types of investments in associated companies which are subject to be accounted by using equity methodBS00201OR TB Investments in associates - ownership rate % This cell is used for the ownership ratio of investments in associated companies which are subject to be accounted by using equity method.

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ACCOUNT DETAILS

BS00202 TB Non current financial investmentsFinancial investments’ details are disclosed as below listed. Financial instruments that have 91 to 365 days maturity should be classified as “BS00102 - Current Financial Insvestments” and financial investments that have more than one year maturity should be classified as “BS00202 – Non current Financial Investments”.

BS0020201 BS00202 Available for sales non current financial assets This account is used for the avaliable for sales non current financial assets listed below.BS002020101 BS0020201 AFS - investment funds non current This account is used for the avaliable for sales for non current investment funds listed below.

BS00202010101 BS002020101 AFS - investment funds - principal non currentThis account is used for the investments in readily marketable debt securities, other then Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00202010102 BS002020101 AFS - investment funds income accrual non current This account is used for the interest income accruals on investments funds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.BS002020102 BS0020201 AFS - government bonds non current This account is used for the investments in Government Bonds.

BS00202010201 BS002020102 AFS - government bonds - principal non current This account is used for the investments in Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00202010202 BS002020102 AFS - government bonds income accrual non currentThis account is used for the interest income accruals in investments of Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS002020103 BS0020201 AFS - eurobond non current This account is used for the investments in Euro Bonds. BS00202010301 BS002020103 AFS - eurobond - principal non current This account is used for the investments in Euro Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00202010302 BS002020103 AFS - eurobond income accrual non currentThis account is used for the interest income accruals in investments of Euro Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS002020104 BS0020201 AFS - time deposits with original maturity over 1 year This account is used for the cash deposited in interest - bearing bank accounts.

BS00202010401 BS002020104 AFS - time deposits with original maturity over 1 year - principal


BS00202010402 BS002020104 AFS - time deposits with original maturity over 1 year income accrualThis account is used for the interest income accruals on time deposits with original maturity over 3 months / over 1 year. This account also covers the cash collections in process of physical trasfer as of the reporting date.

BS002020105 BS0020201 AFS - listed securities non current This account is used for the securities which can be traded in a regulated market.BS002020106 BS0020201 AFS - not listed securities non current This account is used for the securities which cannot be traded in a regulated or an active market.

BS0020202 BS00202 Held to maturity non current financial assets This account is used for Held to maturity non current financial assets.BS002020201 BS0020202 HTM - investment funds non current This account is used for Held to maturity non current investment funds.

BS00202020101 BS002020201 HTM - investment funds - principal non currentThis account is used for the investments in readily marketable debt securities, other then Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00202020102 BS002020201 HTM - investment funds income accrual non current This account is used for the interest income accruals on investments funds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.BS002020202 BS0020202 HTM - government bonds non current This account is used for Held to maturity non current government bonds.

BS00202020201 BS002020202 HTM - government bonds - principal non current This account is used for the investments in Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00202020202 BS002020202 HTM - government bonds income accrual non currentThis account is used for the interest income accruals in investments of Government Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS002020203 BS0020202 HTM - eurobond non current This account is used for Held to maturity non current euro bonds.BS00202020301 BS002020203 HTM - eurobond non current - principal non current This account is used for the investments in Euro Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS00202020302 BS002020203 HTM - eurobond income accrual non currentThis account is used for the interest income accruals in investments of Euro Bonds. The account should be evaluated and reclassified as “available for sale” or “held to maturity”.

BS002020204 BS0020202 HTM - time deposits with original maturity over 1 year This account is used for Held to maturity time deposits with maturity over 1 year.

BS00202020401 BS002020204 HTM - time deposits with original maturity over 1 year - principal


BS00202020402 BS002020204 HTM - time deposits with original maturity over 1 year income accrualThis account is used for the interest income accruals on time deposits with original maturity over 3 months / over 1 year. This account also covers the cash collections in process of physical trasfer as of the reporting date.

10


ACCOUNT DETAILS

BS00202IR TB Non current financial investments interest rate % Non current financial investments interest rate %BS00202010101IR TB AFS - investment funds - principal non current interest rate % AFS - investment funds - principal non current interest rate %BS00202010102IR TB AFS - investment funds income accrual non current interest rate % AFS - investment funds income accrual non current interest rate %BS00202010201IR TB AFS - government bonds - principal non current interest rate % AFS - government bonds - principal non current interest rate %BS00202010202IR TB AFS - government bonds income accrual non current interest rate % AFS - government bonds income accrual non current interest rate %BS00202010301IR TB AFS - eurobond - principal non current interest rate % AFS - eurobond - principal non current interest rate %BS00202010302IR TB AFS - eurobond income accrual non current interest rate % AFS - eurobond income accrual non current interest rate %BS00202010401IR TB AFS - time deposits with original maturity over 1 year - principal int. rate % AFS - time deposits with original maturity over 1 year - principal int. rate %BS00202010402IR TB AFS - time deposits with original mat. Over 1 year income accrual int. rate % AFS - time deposits with original mat. Over 1 year income accrual int. rate %BS00202020101IR TB HTM - investment funds - principal non current interest rate % HTM - investment funds - principal non current interest rate %BS00202020102IR TB HTM - investment funds income accrual non current interest rate % HTM - investment funds income accrual non current interest rate %BS00202020201IR TB HTM - government bonds - principal non current interest rate % HTM - government bonds - principal non current interest rate %BS00202020202IR TB HTM - government bonds income accrual non current interest rate % HTM - government bonds income accrual non current interest rate %BS00202020301IR TB HTM - eurobond non current interest rate % HTM - eurobond non current interest rate %BS00202020302IR TB HTM - eurobond income accrual non current interest rate % HTM - eurobond income accrual non current interest rate %BS00202020401IR TB HTM - time deposits with original maturity over 1 year - principal int. rate % HTM - time deposits with original maturity over 1 year - principal int. rate %BS00202020402IR TB HTM - time deposits with original mat. Over 1 year income accrual int. rate % HTM - time deposits with original mat. Over 1 year income accrual int. rate %BS002020105OR TB AFS - listed securities non current ownership rate % AFS - listed securities non current ownership rate %BS002020106OR TB AFS - not listed securities non current ownership rate % AFS - not listed securities non current ownership rate %BS00203 TB Non current trade receivables This account is used for trade receivables with more than one year maturity as “non current trade receivables”.BS00203SUB BS00203 Non current trade receivables from 3rd parties This account is used for trade receivables from 3rd parties with more than one year maturity as “non current trade receivables”.

BS0020301 BS00203SUB Non current trade receivablesThis account is used for the receivables from customers for credit sales of the Company’s products (Beer, Non Beer and Soft drinks), and products other than Company’s products (scrap material, spent grain, glasses, bottles, pet, CO2, by products, etc.).

BS0020302 BS00203SUB Non current notes receivable and post-dated cheques This account is used for amounts receivable from debtors on promissory notes, bills of exchange, acceptances and other negotiable instruments.BS0020303 BS00203SUB Non current doubtful accounts This account is used for the all customers’ receivable accounts which are doubtful to be received from customers.BS0020305 BS00203SUB Non current deposit receivables for returnable containers This account is used for the receivables from customers related to the deposits for returnable containers (kegs).BS0020304 BS00203SUB Other non current trade receivables This account is used for the trade receivables which cannot be evaluated in the scope of other trade receivables’ items.BS0020306 BS00203SUB Provision for non current doubtful accounts (-) This is a liability account which is used for the allowance for possible losses on customers' accounts receivable (Refer to Annex #6).

BS0020401 BS00203 Non current trade receivables from related parties This account is used for the amount receivable from related parties related to trading activities. For trading activities’ definition, please refer to trade receivable definition.BS00205 TB Other non current receivables This account is used for the non current receivables.BS00205SUB BS00205 Other non current receivables from 3rd parties This account is used for the non current receivables from 3rd parties.BS0020503 BS00205SUB Non current receivable from personnel This account is used for the receivables from personnel.

BS0020502 BS00205SUB Non current deposits and colleterals givenThis account is used for the deposits and guarantees given by the Company to the Government departments or any other Company. This includes security deposits paid and guarantees given on account of availability of Gas, Electricity, Water, imports and so forth.

BS0020501 BS00205SUB Other non current receivables (other)This account is used for the amount receivable which cannot be classified under any other account. (Borrowing Receivables From Shareholders, non-trade Receivables From Subsidiaries, non-trade receivables from Related Parties, etc).

BS0020504 BS00205SUB Provision for other non current receivables (-) This account is used for the provisions against other receivables deemed uncollectible or doubtful.BS0020402 BS00205 Other non current receivables from related parties This account is used for the amount receivable from related parties related to non-trading activities.

BS00206 TB Non current biological assets

This account is used for the sewed fruit trees, seedlings or animals which have useful life more than one year.BS0020601 - Non current biological assets-1BS0020602 - Non current biological assets-2

BS0020601 BS00206 Non current biological assets-1


BS0020602 BS00206 Non current biological assets-2


11


ACCOUNT DETAILS

BS00207 TB Property, plant and equipment This account is used for the net of property, plant and equipment.BS0020701 BS00207 Property, plant and equipment cost This account is used for the cost of property, plant and equipment.

BS002070101 BS0020701 Land This account is used for the cost of land acquired for use.BS002070102 BS0020701 Land improvements This account is used for the cost of capitalized improvements made to company-owned land.BS002070103 BS0020701 Buildings This account is used for cost of buildings acquired or constructed for use.BS002070104 BS0020701 Infrastructure This account is used for the cost of subsequent costs and improvements to the Company owned buldings.BS002070105 BS0020701 Leasehold improvements This account is used for the cost of all major improvements to leased/rented properties (like heating, airconditioning, water supply etc).

BS002070106 BS0020701 Machinery and equipment This account is used for the cost of production machinery and equipment Company owned or Leased) (Machinery and equipments, forklift trucks, labratory equipments etc).

BS002070107 BS0020701 Motor vehiclesThis account is used for capitalized cost of Motor Vehicles (Company owned or Leased) (Automobiles, Bicycles, Vans, Trucks, Locomotives, Wagons, Motorcycles, Vehicles etc).

BS002070108 BS0020701 Furniture and fixture This account is used for the capitalized cost of furniture and fixtures,office equipments etc (Company owned or Leased).

BS002070109 BS0020701 Other tangible assetsThis account is used for the capitalized cost of other tangible assets (Coolers, Dispensers, Kegs, Pallets, Advertising signs, Shelves, Computer and Equipments, Telephone Swiches, Returnable Bottle and Cases, Stands; Tents ; Roll Bars; Umbrealla; special construction for sales; sales and marketing furnitures etc).

BS002070110 BS0020701 Construction in progressThis account is used for accumulate the costs during construction of those properties and projects which will be capitalized as asset at the completion of construction (Plant and buildings, Machinery projects etc).

BS0020702 BS00207 Property, plant and equipment accumulated depreciation (-) This account is used for the accumulated depreciation of property, plant and equipment as listed below. BS002070202 BS0020702 Land improvements accumulated depreciation (-) This account is used for the accumulated depreciation of land improvements.BS002070203 BS0020702 Buildings accumulated depreciation (-) This account is used for the accumulated depreciation of buildings.BS002070204 BS0020702 Infrastructure accumulated depreciation (-) This account is used for the accumulated depreciation of infrastructure.BS002070205 BS0020702 Leasehold improvements accumulated depreciation (-) This account is used for the accumulated depreciation of leasehold improvements.BS002070206 BS0020702 Machinery and equipment accumulated depreciation (-) This account is used for the accumulated depreciation of machinery and equipments.BS002070207 BS0020702 Motor vehicles accumulated depreciation (-) This account is used for the accumulated depreciation of motor vehicles.BS002070208 BS0020702 Furniture and fixture accumulated depreciation (-) This account is used for the accumulated depreciation of furniture or fixture.BS002070209 BS0020702 Other tangible assets accumulated depreciation (-) This account is used for the accumulated depreciation of other tangible assets.

BS00209 TB Other non current assets This account is used for the non current assets as listed below.BS0020902 BS00209 Non current prepayments for finance lease This account is used for the non current prepayments for finance lease.BS0020903 BS00209 Non current deferred VAT and other taxes This account is used for the non current deferred VAT and other taxes.BS0020904 BS00209 Non current VAT deductible and transferred This account is used to record the long term value added tax paid to suppliers when such taxes are recoverable from local tax authorities.BS0020905 BS00209 Non current income accruals This account is used to record income which is not suitable “revenue” definition but will be realized in more than one year period.BS0020907 BS00209 Other non current assets (other) This account is used for the other non current assets other than listed above (income accruals, Stock Count And Delivery Shortages etc).BS002INT TB Intangible assets This account is used for the total intangible asset.( sum of accounts BS00210 - Goodwill and BS00211- Intangible assets)

BS00210 BS002INT Goodwill This account is used for the net cost of goodwill.

BS0021001 BS00210 Goodwill (cost)

This account is used for the goodwill and impairment of goodwill. Goodwill arises only from the purchase of another business. If, cost of acquisition is in excess over the fair value of the net identifiable assets acquired, then it will be a positive goodwill, and recognized as an asset; otherwise it will be a gain from bargain purchase and recognized as income immediately. Net of impairment

BS0021002 BS00210 Amortization of goodwill (-) This account is used for the amortization of goodwill.

BS0021003 BS00210 Impairment of goodwill (-)This account is used for the impairment of goodwill. (Goodwill is subject to impairment test once in a year. If there is any reduction in the goodwill value, it is booked as impairment as contra-account of goodwill).

12


ACCOUNT DETAILS

BS00211 BS002INT Intangible assets This account is used for the net of intangible assets as listed below.BS0021101 BS00211 Intangible assets cost This account is used for the cost of intangible assets.

BS002110101 BS0021101 Rights This account is used for the cost of rights, licenses, Water Sources Usage Rights and patents.BS002110102 BS0021101 Bottling and distribution agreements This account is used for the cost of bottling and distribution agreements.BS002110103 BS0021101 Trademarks This account is used for the cost of trade marks, trade names, copy rights.BS002110104 BS0021101 Licence and distribution agreements This account is used for the cost of licence and distribution agreements.

BS002110105 BS0021101 Other intangible assetsThis account is used for the cost of other intanbile assets (Sofware, Leasehold Improvements (Intangible Assets), Research And Development Expenses, Pre-Operating Expenses etc).

BS0021102 BS00211 Intangible assets accumulated amortization (-) This account is used for intangible assets accumulated depreciation.BS002110201 BS0021102 Rights accumulated amortization (-) This account is used for the accumulated amortisation of Rights.BS002110202 BS0021102 Bottling and distribution agreements accumulated amortization (-) These agreements are for indefinite life so are not amortized.BS002110203 BS0021102 Trademarks accumulated amortization (-) This account is used for the accumulated amortisation of Trade marks.BS002110204 BS0021102 Licence and distribution agreements accumulated amortization (-) This account is used for the accumulated amortisation of licence and distribution agreements.BS002110205 BS0021102 Other intangible assets accumulated amortization (-) This account is used for the accumulated amortisation of Other intangible assets.

BS00212 TB Investment properties

This account is used for property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for use in the production or supply of goods or services or for administrative purposes; or sale in the ordinary course of business. BS0021201 - Investment property costBS002120101 - IP-LandBS002120102 - IP-Land improvementsBS002120103 - IP-BuildingsBS002120104 - IP-InfrastructureBS002120105 - IP-Leasehold improvementsBS002120109 - IP-Other tangible assetsBS002120110 - IP-Construction in progressBS0021202 - Investment property accumulated depreciationBS002120202 - IP-Land improvements accumulated depreciation (-)BS002120203 - IP-Buildings accumulated depreciation (-)BS002120204 - IP-Infrastructure accumulated depreciation (-)BS002120205 - IP-Leasehold improvements accumulated depreciation (-)BS002120209 - IP-Other tangible assets accumulated depreciation (-)

BS0021201 BS00212 Investment property cost Investment property costBS002120101 BS0021201 IP-Land IP-LandBS002120102 BS0021201 IP-Land improvements IP-Land improvementsBS002120103 BS0021201 IP-Buildings IP-BuildingsBS002120104 BS0021201 IP-Infrastructure IP-InfrastructureBS002120105 BS0021201 IP-Leasehold improvements IP-Leasehold improvementsBS002120109 BS0021201 IP-Other tangible assets IP-Other tangible assetsBS002120110 BS0021201 IP-Construction in progress IP-Construction in progress

BS0021202 BS00212 Investment property accumulated depreciation Investment property accumulated depreciationBS002120202 BS0021202 IP-Land improvements accumulated depreciation (-) IP-Land improvements accumulated depreciation (-)BS002120203 BS0021202 IP-Buildings accumulated depreciation (-) IP-Buildings accumulated depreciation (-)BS002120204 BS0021202 IP-Infrastructure accumulated depreciation (-) IP-Infrastructure accumulated depreciation (-)BS002120205 BS0021202 IP-Leasehold improvements accumulated depreciation (-) IP-Leasehold improvements accumulated depreciation (-)BS002120209 BS0021202 IP-Other tangible assets accumulated depreciation (-) IP-Other tangible assets accumulated depreciation (-)

BS00213 TB Non current derivative financial instruments (asset)


BS00213IR TB Non current derivative financial instruments (asset) interest rate % Non current derivative financial instruments (asset) interest rate %BS00213CV TB Non current derivative financial instruments (asset) contract value Non current derivative financial instruments (asset) contract value

13


ACCOUNT DETAILS

BS00214 TB Non current prepaid expenses This account is used for non-current portion of prepaid expenses as listed below.

BS0021401 BS00214 Non current prepaymentsThis account is used for non-current portion of prepaid expenses. (Rent, Insurance premiums, Employee health insurance, Prepaid entrance fee expenses, Advertisement, Prepaid advertising expenditures for materials , space and time etc).

BS0021402 BS00214 Non current advances given to suppliers (related with fixed assets)This account is used for the long term advance payments and Job advances to suppliers and contractors as per the terms of the agreement (such advances given to suppliers for PPE purchase).

BS0021403 BS00214 Other non current prepaid expenses This account is used for the other non current prepaid expenses other than listed aboveBS00301 TB Current portion of long term borrowings This account is used for the current portion of long term borrowingsBS0030101 BS00301 Current portion of long-term borrowings principal This account is used for the amount of long-term loans which is scheduled to mature within one year from the latest Balance Sheet Date BS0030102 BS00301 Current portion of long-term borrowings interest accruals Interest Accrual on Current Portion of LT bank borrowings

BS0030103 BS00301 Current portion of finance lease obligations principalThis account is used to record obligations/debt under long term leasing arrangements with banks which is scheduled to mature within one year from the latest Balance Sheet Date.

BS0030104 BS00301 Current portion of finance lease obligations interest accruals Interest Accrual on Finance lease obligations BS00301IR TB Current portion of long term borrowings interest rate % Current portion of long term borrowings interest rate %BS0030101IR TB Current portion of long-term borrowings principal interest rate % Current portion of long-term borrowings principal interest rate %BS0030102IR TB Current portion of long-term borrowings interest accruals interest rate % Current portion of long-term borrowings interest accruals interest rate %BS0030103IR TB Current portion of finance lease obligations principal interest rate % Current portion of finance lease obligations principal interest rate %BS0030104IR TB Current portion of finance lease obligations interest accruals interest rate % Current portion of finance lease obligations interest accruals interest rate %BS00301ST TB Short term borrowings This account is used for the bank borrowings and issued bonds with less than one year maturity.

BS00301ST01 BS00301ST Short term bank borrowings principal This account is used for the principal of bank borrowings and issued bonds with less than one year maturity. BS00301ST02 BS00301ST Short term bank borrowings interest accruals Interest Accrual on ST bank borrowings

BS00301ST03 BS00301ST Finance lease obligations principalThis account is used to record obligations/debt under short term leasing arrangements with banks which is scheduled to mature within one year from the latest Balance Sheet Date.

BS00301ST04 BS00301ST Finance lease obligations interest accruals Interest Accrual on short term Finance lease obligations BS00301STIR TB Short term borrowings interest rate % Short term borrowings interest rate %BS00301ST01IR TB Short term bank borrowings principal interest rate % Short term bank borrowings principal interest rate %BS00301ST02IR TB Short term bank borrowings interest accruals interest rate % Short term bank borrowings interest accruals interest rate %BS00301ST03IR TB Finance lease obligations principal interest rate % Finance lease obligations principal interest rate %BS00301ST04IR TB Finance lease obligations interest accruals interest rate % Finance lease obligations interest accruals interest rate %

BS00302 TB Other financial liabilitiesThis account is used for other financial libilities which are not measured with amortized cost after initial recognition (i.e. financial guarantee contracts). Other financial liabilities with less than one year maturity should be recongnised as other current financial liabilities; otherwise as non current.

BS00303 TB Current trade payables This account is used for the current trade payables other than listed below.BS00303SUB BS00303 Current trade payables to 3rd parties This account is used for the current trade payables to 3rd parties other than listed below.BS0030301 BS00303SUB Trade payables This account is used for liability to pay for goods or services received in respect of the course of the business and either invoiced or agreed to.BS0030302 BS00303SUB Notes payables This account is used for the financial liabilities representing a contractual obligation to deliver cash in the future.BS0030303 BS00303SUB Other trade payables This account is used for the other trade payables other than listed aboveBS0030304 BS00303SUB Accrued expenses This account is used for the expesnes that have been incurred, but not yet paid for.BS0030401 BS00303 Current trade payables to related parties This account is used for the trade payables to related parties.

BS00305 TB Other current payables This account is used for the current payables.BS00305SUB BS00305 Other current payables to 3rd parties This account is used for the current payables to 3rd parties.

BS0030501 BS00305SUB Deposits and guarantees takenThis account is used for the Deposits and Guarantees taken. ( liability for deposits collected from, or charged to, customers against returnable bottles and cases and other than returnable bottle and cases).

BS0030502 BS00305SUB Taxes and funds payableThis account is used for the Taxes Payables (Excise, Social Security Premium, VAT, Consumption tax, Stamp Duty, Withholding Income tax, Other taxes (other than on Income).

BS003050201 BS0030502 Excise payable This account is used for the excise taxes payables.BS003050202 BS0030502 VAT payable This account is used for the VAT payables.BS003050204 BS0030502 Other non-corporate taxes payable This account is used for the other non corporate tax payables other than listed above

BS0030504 BS00305SUB Deposit liability for returnable containersThis account is used for the liabilities arising from deposits on returnable packaging shall be recognized when it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be measured reliably.

BS0030505 BS00305SUB Dividends payable This account is used for the dividends that a company's board of directors has declared to be payable to its shareholders.BS0030506 BS00305SUB Other current payables (other) This account is used for other liabilities which can not be classified in any other account .BS0030402 BS00305 Other current payables to related parties This account is used for other current payables to related parties.

14


ACCOUNT DETAILS

BS00306 TB Short term provisions This account is used for short term provisions listed below.BS0030601 BS00306 Provision for short term employee benefits This account is used for short term provisions for employee benefits listed below.

BS003060101 BS0030601 Management bonus accruals This account is used for the estimated liability for current year’s management bonus.BS003060102 BS0030601 Provision for vacation pay liability This account is used for the estimated vacation pay liability to be paid .BS003060103 BS0030601 Provision for short term retirement pay liability This account is used for the estimated retirment pay liability to be paid .BS003060104 BS0030601 Other short term employee benefits This account is used for the other short term employee benefits other than listed above

BS0030602 BS00306 Other current provisions This account is used for other current provisions listed below.BS003060201 BS0030602 Current provisions related with legal authorities (lawsuits) This account is used for the current provisions related with legal authorities (lawsuits)BS003060202 BS0030602 Other current provisions (other) This account is used for the liabilities that can not be classified in any other provision account.

BS00309 TB Provision for corporate tax This account is used for the liability of corporate tax, net of installment payments.BS00310 TB Other current liabilities This account is used for other current liabilities listed below.BS0031001 BS00310 Put option liability This account is used for put option liability.BS0031004 BS00310 Deferred VAT and other taxes This account is used for deferred VAT and other taxes.BS0031006 BS00310 Stock count difference This account is used to record the negative difference between inventory count results and inventory on system.BS0031008 BS00310 Other current liabilities (other) This account is used for all other short term liabilities which can not be classified in any account.

BS00311 TB Liabilities held-for-sale and discontinued operations

This account is used for the liabilities held-for-sale and discontinued operations.BS0031101 - AHFS-Trade and other payablesBS0031102 - AHFS-Other current liabilitiesBS0031103 - AHFS-ProvisionsBS0031104 - AHFS-Other non current liabilities

BS0031101 BS00311 AHFS-Trade and other payables


BS0031102 BS00311 AHFS-Other current liabilities


BS0031103 BS00311 AHFS-Provisions


BS0031104 BS00311 AHFS-Other non current liabilities


BS00312 TB Current derivative financial instruments (liability)


BS00312IR TB Current derivative financial instruments (liability) interest rate % Current derivative financial instruments (liability) interest rate %BS00312CV TB Current derivative financial instruments (liability) contract value Current derivative financial instruments (liability) contract valueBS00313 TB Deferred income from continuing construction contracts This account is used for the deferred income from continuing construction contractsBS00314 TB Short term deferred income This account is used for the the income received that should be recognized in future periods (less than one year) as listed below.BS0031401 BS00314 Short term deferred income This account is used for the deferred income received that should be recognized in future periods (less than one year).BS0031402 BS00314 Short term advances received This account is used for the month-end credit balances of customers

15


ACCOUNT DETAILS

BS00315 TB Employee benefits payable

This account is used for the short term employee benefits provisions such as wages, salaries and social security contributions, paid annual leave and paid sick leave, profit-sharing and bonuses (if payable within twelve months of the end of the period) and non-monetary benefits (such as medical care, housing, cars and free or subsidized goods or services) for current employees)

BS0031501 BS00315 Wages and salaries payable to personnel This account is used for the wages and salaries payables af employees.BS0031502 BS00315 Other social payables to personnel This account is used for all other social payables to personel which can not be classified in any account .BS0031503 BS00315 Social security premiums and witholding tax This account is used for the social security premiums and witholding tax

BS00401 TB Long term borrowings This account is used for the amount of bank borrowings, issued bonds and finance leases scheduled to mature after one year from the balance sheet date as listed below.

BS0040101 BS00401 Long term bank borrowingsThis account is used for the amount of bank borrowings and issued bonds scheduled to mature after one year from the balance sheet date. The upfront fee or issuance costs are capitalized on loans and accounted as a contra-account.

BS0040102 BS00401 Long term finance lease obligations This account is used for the amount of finance leases scheduled to mature after one year from the balance sheet dateBS00401IR TB Long term borrowings interest rate % Long term borrowings interest rate %BS0040101IR TB Long term bank borrowings interest rate % Long term bank borrowings interest rate %BS0040102IR TB Long term finance lease obligations interest rate % Long term finance lease obligations interest rate %

BS00402 TB Other non current financial liabilitiesThis account is used for other financial libilities which are not measured with amortized cost after initial recognition (i.e. financial guarantee contracts). Other financial liabilities with less than one year maturity should be recongnised as other current financial liabilities; otherwise as non current.

BS00403 TB Non current trade payables This account is used for total non current trade payables to 3rd parties and related parties.BS00403SUB BS00403 Non current trade payables to 3rd parties This account is used for non current trade payables to 3rd parties as listed below.BS0040301 BS00403SUB Non current trade payables This account is used for non current liability to pay for goods or services received in respect of the course of the business and either invoiced or agreed to.BS0040302 BS00403SUB Non current notes payables This account is used for the non current financial liabilities representing a contractual obligation to deliver cash in the future.BS0040303 BS00403SUB Other non current trade payables This account is used for the other non current trade payables other than listed aboveBS0040304 BS00403SUB Non current accrued expenses This account is used for the non current accured expenses.BS0040401 BS00403 Non current trade payables to related parties This account is used for the non current trade payables to related parties.

BS00405 TB Other non current payables This account is used for the other non current payables as listed below.BS00405SUB BS00405 Other non current payables to 3rd parties This account is used for the other non current payables to 3rd parties as listed below.

BS0040501 BS00405SUB Non current deposits and guarantees takenThis account is used for the non current Deposits and Guarantees taken. ( liability for deposits collected from, or charged to, customers against returnable bottles and cases and other than returnable bottle and cases).

BS0040502 BS00405SUB Non current taxes and funds payableThis account is used for the non current Taxes Payables (Excise, Social Security Premium, VAT, Consumption tax, Stamp Duty, Withholding Income tax, Other taxes (other than on Income).

BS004050201 BS0040502 Excise non current payable This account is used for the non current excise taxes payables.BS004050202 BS0040502 VAT non current payable This account is used for the non current VAT payables.BS004050204 BS0040502 Other non corporate taxes payable non current This account is used for the other non current non corporate tax payables other than listed above

BS0040503 BS00405SUB Non current deposit liability for returnable containersThis account is used for the non current liabilities arising from deposits on returnable packaging shall be recognized when it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be measured reliably.

BS0040504 BS00405SUB Non current dividends payable This account is used for the non current dividends that a company's board of directors has declared to be payable to its shareholders.BS0040505 BS00405SUB Others non current payables (other) This account is used for other non current liabilities which can not be classified in any other account .BS0040402 BS00405 Other non current payables to related parties This account is used for other non current payables to related parties.

BS00406 TB Non current provisions This account is used for non current provisions as listed below.BS0040601 BS00406 Provision for long term employee benefits This account is used for estimated long term employee benefits as listed below.

BS004060101 BS0040601 Provision for long term retirement pay liability This account is used for estimated employees retirement pay liabilities.BS004060102 BS0040601 Long-term incentive plans This account is used for the benefit to the employees over a certain seniority level. (unique to CCI)BS004060103 BS0040601 Seniority bonus accrual This account is used for estimated Employees’ Seniority Bonus Accrual.BS004060104 BS0040601 Other long term employee benefits This account is used for other long term employee benefits which can not be classified in any other account .

BS0040602 BS00406 Other long term provisions This account is used for the other long term provisions as listed below.BS004060201 BS0040602 Non current provisions related with legal authorities (lawsuits) This account is used for the non current provisions related with legal authorities (lawsuits)BS004060202 BS0040602 Other non current provisions (other) This account is used for the non current liabilities that can not be classified in any other provision account.

BS00409 TB Other non current liabilities This account is used for the other non current liabilities as listed below.BS0040901 BS00409 Non current put option liability This account is used for the non current portion of put option liabilityBS0040904 BS00409 Non current deferred VAT and other taxes This account is used for the non current deferred VAT and other taxesBS0040906 BS00409 Non current liabilities related to current period income tax This account is used for the non current liabilities related to current period income taxBS0040907 BS00409 Other non current liabilities (other) This account is used for the other non current liabilities as listed above.

16


ACCOUNT DETAILS

BS00410 TB Non current derivative financial instruments (liability)


BS00410CV TB Non current derivative financial instruments (liability) contract value Non current derivative financial instruments (liability) contract valueBS00410IR TB Non current derivative financial instruments (liability) interest rate Non current derivative financial instruments (liability) interest rateBS00414 TB Non current deferred income This account is used for the non current deferred income as listed below.BS0041401 BS00414 Non current deferred income This account is used for the non current deferred income.BS0041402 BS00414 Non current advances received This account is used for the non current advances received.

BS005 TB Equity attributable to equity holders of the parent This account is used for the equity attributable to equity holders of the parent as listed below.BS00501 BS005 Issued capital This account is used for the nominal capital of the company. Capital not paid yet is deducted from share capital.BS00502 BS005 Inflation adjustment to issued capital This account is used for inflation adjustments for hyperinflationary environments as per local regulations.

BS00503 BS005 Share premium/(discount)This account is used for the premium amount received against issue of share capital at a price over and above the par value. The amount received over and the above the par value of shares will be recorded in this account.

BS00513 BS005 Cumulative other compr.income/(expense) not to be classified in income statementThis account is used for the cumulative other compr.income/(expense) not to be classified in income statementBS0051301 BS00513 Revaluation and remeasurment gain / (loss) (not to be classified) This account is used for the revaluation and remeasurment gain / (loss) (not to be classified).BS0051302 BS00513 Other Gain / (loss) (not to be classified) This account is used for the other Gain / (loss) (not to be classified)

BS00514 BS005 Cumulative other compr. income/(expense) may be classified in income statementThis account is used for the cumulative other compr. income/(expense) may be classified in income statement

BS0051401 BS00514 Currency translation differences

This account comprises all foreign exchange differences arising from the translation of the financial statements of consolidated subsidiaries that have a functional currency that is different from the presentation currency of the parent company.BS00201CTA - Investments in associatesBS00501CTA - Issued capitalBS00502CTA - Inflation adjustment to issued capitalBS00503CTA - Share premium/(discount)BS00513CTA - Cumulative other compr.income/(expense) not to be classified in income statementBS0051301CTA - Revaluation and remeasurment gain / (loss) (not to be classified)BS0051302CTA - Other Gain / (loss) (not to be classified)BS00514CTA - Cumulative other compr. income/(expense) may be classified in income statementBS0051401CTA - Currency translation differencesBS0051402CTA - Hedge gain / (loss)BS0051403CTA - Revaluation and reclassification gain / (loss) (may be classified)BS0051404CTA - Other gain / (loss) (may be classified)BS00504CTA - Fair value reserveBS00506CTA - Restricted reserves allocated from net incomeBS00507CTA - Other reservesBS00509CTA - Minority put option liability reserveBS00510CTA - Retained earningsBS00511CTA - Net income / (loss)

BS0051402 BS00514 Hedge gain / (loss) This account comprises of realized or unrealized gain or loss on the cash flow hedges.BS0051403 BS00514 Revaluation and reclassification gain / (loss) (may be classified) This account is used for revaluation and reclassification gain / (loss) (may be classified)BS0051404 BS00514 Other gain / (loss) (may be classified) This account is used for other gain / (loss) (may be classified)

BS00509 BS00514 Minority put option liability reserve This account is used for minority put option liability reserve

BS00504 BS005 Fair value reserveThis account is used for the part of shareholders equity which arises from the changes in fair value of equity or debt securities classified as Available for Sale or in fixed asset value.

BS00506 BS005 Restricted reserves allocated from net income This account is used for the reserves of the Company, required as per local tax requirements, which can not be utilized for reinvestment.

BS00507 BS005 Other reservesThis account is used for the revaluation differences arising from the change in consolidation scope per IFRS 3 Revised or IAS 27.

BS00510 BS005 Retained earnings This account is used for net earnings retained by the Company for reinvestment and dividend distribution.BS00511 BS005 Net income / (loss) This account is used to close the net income/loss account balances at year-end.

BS00512 TB Non controlling interests This account is the equity in subsidiary not attributable, directly or indirectly to the parent company.BSDTNET TB Deferred tax assets/(liabilities), net This account is the deferred tax assets/(liabilities), netted.

17


ACCOUNT DETAILS

BS00108 BSDTNET Current deferred tax assets

This account is used for future tax asset, resulting from the temporary differences between Local Accounting and IFRS Accounting and timing differences between the recognition of gains and losses in financial statements and their recognition in tax computation.BS0010801 - CDTA-Property, plant and equipmentBS0010802 - CDTA-IntangiblesBS0010803 - CDTA-InventoryBS0010804 - CDTA-Derivative financial instrumentsBS0010805 - CDTA-BorrowingsBS0010806 - CDTA-Provision for employee benefitsBS0010807 - CDTA-Other provisions and accrualsBS0010808 - CDTA-Carry forward lossesBS0010809 - CDTA-Unused investment incentiveBS0010810 - CDTA-Other

BS00208 BSDTNET Non current deferred tax assets

This account is used for future tax asset, resulting from the temporary differences between Local Accounting and IFRS Accounting and timing differences between the recognition of gains and losses in financial statements and their recognition in tax computation.BS0020801 - NCDTA-Property, plant and equipmentBS0020802 - NCDTA-IntangiblesBS0020803 - NCDTA-InventoryBS0020804 - NCDTA-Derivative financial instrumentsBS0020805 - NCDTA-BorrowingsBS0020806 - NCDTA-Provision for employee benefitsBS0020807 - NCDTA-Other provisions and accrualsBS0020808 - NCDTA-Carry forward lossesBS0020809 - NCDTA-Unused investment incentiveBS0020810 - NCDTA-Other

BS00308 BSDTNET Current deferred tax liabilities

This account is used for future tax liability, resulting from the temporary differences between Local Accounting and IFRS Accounting and timing differences between the recognition of gains and losses in financial statements and their recognition in tax computation.BS0030801 - CDTL-Property, plant and equipmentBS0030802 - CDTL-IntangiblesBS0030803 - CDTL-InventoryBS0030804 - CDTL-Derivative financial instrumentsBS0030805 - CDTL-BorrowingsBS0030806 - CDTL-Provision for employee benefitsBS0030807 - CDTL-Other provisions and accrualsBS0030808 - CDTL-Carry forward lossesBS0030809 - CDTL-Unused investment incentiveBS0030810 - CDTL-Other

BS0030801 BS00308 CDTL-Property, plant and equipment


18


ACCOUNT DETAILS

BS0030802 BS00308 CDTL-Intangibles


BS00408 BSDTNET Non current deferred tax liabilities

This account is used for future tax liability, resulting from the temporary differences between Local Accounting and IFRS Accounting and timing differences between the recognition of gains and losses in financial statements and their recognition in tax computation.BS0040801 - NCDTL-Property, plant and equipmentBS0040802 - NCDTL-IntangiblesBS0040803 - NCDTL-InventoryBS0040804 - NCDTL-Derivative financial instrumentsBS0040805 - NCDTL-BorrowingsBS0040806 - NCDTL-Provision for employee benefitsBS0040807 - NCDTL-Other provisions and accrualsBS0040808 - NCDTL-Carry forward lossesBS0040809 - NCDTL-Unused investment incentiveBS0040810 - NCDTL-Other

BSFINLEASE TB Net book value This account is used for the net book value of financial lease.BSFINLEASE01 BSFINLEASE Total cost This account is used for the total cost of financial lease.

BSFINLEASE0101 BSFINLEASE01 Buildings This account is used for the total cost of financial lease related with buildingsBSFINLEASE0102 BSFINLEASE01 Machinery and equipment This account is used for the total cost of financial lease related with machinery and equipmentBSFINLEASE0103 BSFINLEASE01 Other property, plant and equipment This account is used for the total cost of financial lease related with other property, plant and equipment

BSFINLEASE02 BSFINLEASE Accumulated depreciation (-) This account is used for the total cost of financial lease related with accumulated depreciation.OPLEASE TB Operating leases This account is used for the operating leases .OPLEASE01 TB Basic expense This account is used for the basic expense.OPLEASE02 TB Contingent expenses This account is used for the contingent expensesOPLEASE03 TB Sublease income This account is used for the sublease income.

CFHFSDO TB Total cash flows from AHFS and discontinued operations This account is used for the total cash flows from AHFS and discontinued operationsCFHFSDO01 CFHFSDO Operating cash flows from AHFS and discontinued operations This account is used for the operating cash flows from AHFS and discontinued operationsCFHFSDO02 CFHFSDO Investing cash flows from AHFS and discontinued operations This account is used for the investing cash flows from AHFS and discontinued operationsCFHFSDO03 CFHFSDO Financing cash flows from AHFS and discontinued operations This account is used for the financing cash flows from AHFS and discontinued operations

PLHFSDO TB Profit / (loss) for the year from AHFS / discontinued operations This account is used for the profit / (loss) for the year from AHFS / discontinued operationsPLHFSDO01 PLHFSDO Revenue from AHFS / discontinued operations This account is used for the revenue from AHFS / discontinued operationsPLHFSDO02 PLHFSDO Revenue from AHFS / discontinued operations (-) This account is used for the revenue from AHFS / discontinued operationsPLHFSDO03 PLHFSDO Profit / (loss) before tax from AHFS / discontinued operations This account is used for the profit / (loss) before tax from AHFS / discontinued operationsPLHFSDO04 PLHFSDO Tax expense from AHFS / discontinued operations (-) This account is used for the tax expense from AHFS / discontinued operations (-)PLHFSDO05 PLHFSDO Profit / (loss) after tax from AHFS / discontinued operations This account is used for the profit / (loss) after tax from AHFS / discontinued operationsPLHFSDO06 PLHFSDO Pre-tax gain/(loss) recog. On re-measurement of AHFS/discontinued operationsThis account is used for the pre-tax gain/(loss) recog. On re-measurement of AHFS/discontinued operationsPLHFSDO07 PLHFSDO Tax expense from AHFS / discontinued operations (-) This account is used for the tax expense from AHFS / discontinued operations (-)PLHFSDO08 PLHFSDO After tax gain/(loss) recog. On re-measurement of AHFS/discontinued operationsThis account is used for the after tax gain/(loss) recog. On re-measurement of AHFS/discontinued operations

BSETB01 TB Discount rate % This account is used for the discount rate %BSETB02 TB Turnover rate to estimate the probability of retirement % This account is used for the turnover rate to estimate the probability of retirement %

19


ACCOUNT DETAILS

VOL01 TB Sales volume ('000 lt)

Total sales volume of beer, other alcoholic drinks and soft drinks in the domestic and export markets. Beer and other alcoholic drinks are presented in thousand litres (‘000 lt) in financial statements. Coca Cola İçecek Volume is presented in thousand unit case (‘000 uc) in financial statements. Free beers / soft drinks distributed for trading purpose should be included in sales volume but any free products not distributed for trading purpose (for example, free products given to the personnel) should not be included in total.VOL010 - Domestic beer sales ('000 lt)VOL011 - Export beer sales ('000 lt)VOL012 - Domestic non-beer sales ('000 lt)VOL013 - Export non-beer sales ('000 lt)VOL014 - Soft drinks ('000 uc)

VOL02 TB Sell-out volume ('000 lt)

Total sell out volume of beer, other alcoholic drinks and soft drinks in the domestic and export markets. Beer and other alcoholic drinks are presented in thousand litres (‘000 lt) in financial statements.VOL020 - Sell-out volume ('000 lt)VOL021 - Sell-out volume_non-beer ('000 lt)VOL022 - Sell-out volume_soft drink ('000 lt)

VOL03 TB Purchase volume from related parties ('000 lt) Total purchase volume from related parties ('000 lt) in financial statements.

VOL04 TB Sell-in volume ('000 lt)

Total sell in volume of beer, other alcoholic drinks and soft drinks in the domestic and export markets. Beer and other alcoholic drinks are presented in thousand litres (‘000 lt) in financial statements.VOL010 - Domestic beer sales ('000 lt)VOL011 - Export beer sales ('000 lt)VOL012 - Domestic non-beer sales ('000 lt)VOL013 - Export non-beer sales ('000 lt)VOL014 - Soft drinks ('000 uc)

VOL05 TB Distributor closing stocks ('000 lt)

Total distributor closing stocks ('000 lt) in financial statements.VOL050 - Distributor closing stocks_beer ('000 lt)VOL051 - Distributor closing stocks_non-beer ('000 lt)VOL052 - Distributor closing stocks_soft drink ('000 lt)

VOL06 TB Export volume ('000 lt)

Total export volume ('000 lt) in financial statements.VOL011 - Export beer sales ('000 lt)VOL013 - Export non-beer sales ('000 lt)

PL0696 TB Profit /(loss) for the year This account is used for the profit /(loss) for the yearPL0694 PL0696 Profit /(loss) for the year from continuing operations This account is used for the profit /(loss) for the year from continuing operationsPL0680 PL0694 Profit/ (loss) before tax from continuing operations This account is used for profit/ (loss) before tax from continuing operations.PL0650 PL0680 Operating profit/ (loss) before financial income/ (expense) This account is used for operating profit/ (loss) before financial income/ (expense)PL0660 PL0650 Profit / (loss) from operations Gross operating profit minus operating expenses including other operating income and other operating expenses.PL0623 PL0660 Gross profit / (loss) from operations Net sales minus Cost of Goods Sold (COGS)PL0601 PL0623 Sales Gross sales minus discounts, excise tax.PL0602 PL0601 Gross sales after taxation Gross sales minus excised tax and other taxes related

PL0600 PL0602 Gross sales

This account is used for the gross revenues received from customers on account of sales of Company’s products including excise tax. Gross sales includes beer or other soft drinks or alcoholic drinks and does not include by product, advertising material and scrap sales. Any price discount shall not be netted off from gross sales. Domestic and foreign gross sales should be separately disclosed.PL060001 - Domestic revenuesPL060002 - Foreign revenues

PL060001 PL0600 Domestic revenues This account is used for the domestic revenues.PL060002 PL0600 Foreign revenues This account is used for the foreign revenues.

PL0612 PL0602 Excised tax and other taxes related (-)

This account is used for the excise that is imposed on sales of Company's products. Excise tax from domestic and foreign sales should be separately disclosed.PL061203 Excised tax and other taxes related with domestic revenues (-)PL061204 Excised tax and other taxes related with foreign revenues (-)

PL061203 PL0612 Excised tax and other taxes related with domestic revenues (-) This account is used for the excised tax and other taxes related with domestic revenues (-)PL061204 PL0612 Excised tax and other taxes related with foreign revenues (-) This account is used for the excised tax and other taxes related with foreign revenues (-)

PL0611 PL0601 Discounts(-) This account is used for incentives of price or product based on some variable indicators as detailed below:PL0610 PL0601 Returns (-) This account is used for recording Gross Sales revenue of products returned by customers after it has been included in gross revenue.

20


ACCOUNT DETAILS

PL0620 PL0623 Cost of sales (-) This account represents cost of material and production overheads incurred on account of sales of Company’s products to customers.PL062001/PL063001/PL063101/PL063201/PL063601 PL0620/PL0630/PL0631/PL0632/PL0636 Depreciation on property, plant and equipment (-) This account is used for depreciation on property, plant and equipmentPL062002/PL063002/PL063102/PL063202/PL063602 PL0620/PL0630/PL0631/PL0632/PL0637 Amortization of intangible assets (-) This account is used for depreciation on property, plant and equipment

PL062003/PL063003/PL063103/PL063203/PL063603 PL0620/PL0630/PL0631/PL0632/PL0638 Personnel expenses (-)

This account is used for gross earnings of employees on payroll. Any amount added to payroll shall be disclosed under this account.Wages and salariesOvertimeManagement and sales personnel bonusesSocial security taxWitholding tax for payroll incomeFamily aidChild paymentBirth aidDeath aidMarriage aidMonetary aidEducation aidSeverance payCafeteria-meal allowance (if included in payroll)Sick leaveRent fee for expat personnel (if included in payroll)

PL062004/PL063004/PL063104/PL063204/PL063604 PL0620/PL0630/PL0631/PL0632/PL0639 Other personnel expenses (-)

This account is used for the all other non-payroll incentives and benefits provided to employees.Health and medical careEducation,training and seminarsFood (if not in payroll)Clothing and uniform expensesOther employment income (gifts, non-documented expense reports etc)Personnel transportation expensesCafeteria expenses (if not in payroll)Personnel medical ınsurancePersonnel health ınsuranceStaff Recruitment (headhunting)Labor and medical inspection (obligatory or arbitrary)Gifts to personnel

PL062005/PL063005/PL063105/PL063205/PL063605 PL0620/PL0630/PL0631/PL0632/PL0640 Travel expenses (-)

This account is used for the travel expenses incured by personnel.Travel allowancesTransportation during travelTicketsHotel accomodationDeclared actual travel expensesMeal allowance for travelCommissions for travel agency

PL062006/PL063006/PL063106/PL063206/PL063606 PL0620/PL0630/PL0631/PL0632/PL0641 Consulting and auditing (-)

This account is used for the audit services provided by independent auditors and any consulting services. It does not include notarious services, any legal obligatory fees.Financial (IFRS) auditTax and local auditCertification audit (ISO etc)Legal consultancy (including receivable collection consultancy)Financial consultancyBusiness and management consultancyTechnical consultancyExpertise and appraisal (valuation expenses)IT consultancyHR consultancyTrademark registration expensesAgricultural, product quality, organizational, economical research and development (non-marketing)

21


ACCOUNT DETAILS

PL062007/PL063007/PL063107/PL063207/PL063607 PL0620/PL0630/PL0631/PL0632/PL0642 Business services (other than consulting and auditing) (-)

This account is used for the all other expenses of unqualified standard services provided by third parties.SecurityOffice and plant Cleaning ServicesGarden maintenanceLoading-unloading servicesUtilization expenses (kieselguhr and any other by-law utilization costs)Pallet repairOffice equipment repairGarbage removalImport custom brokerage expensesTranslation fees

PL062008/PL063008/PL063108/PL063208/PL063608 PL0620/PL0630/PL0631/PL0632/PL0643 Vehicle expenses (-)

This account is used for the for all vehicle expenses (excluding insurance).Regular&irregular maintenanceCar Spare partFuelCar washing ExpensesCar Registration expensesParking and road fees (if not during travel)

PL062009/PL063009/PL063109/PL063209/PL063609 PL0620/PL0630/PL0631/PL0632/PL0644 Forklift expenses (-)

This account is used for the all forklift expenses (exluding insurance).Regular&irregular maintenanceForklift spare partFuel, diesel and propan Registration expenses

PL062010/PL063010/PL063110/PL063210/PL063610 PL0620/PL0630/PL0631/PL0632/PL0645 Sales equipment and assets (-)

This account is used for the maintanence, refurbishment of all cooler, draught tower, dispenser, tent, umbrella ,special construction for sales , kegs as well as installation service fees for these equipments.Draught equipment maintenance expensesDraught equipment spare partsInstallation of sales equipment expenses (excluding Entrance fee)Cleaning expenses for draught equipmentKeg and CO2 tube fitting and maintenanceRepair and maintenance of signs and tents expenses

PL062011/PL063011/PL063111/PL063211/PL063611 PL0620/PL0630/PL0631/PL0632/PL0646 Maintenance of production equipments (-)

This account is used for the any kind of expenses for maintenance production equipments. Maintenance of production equipmentRepair of production equipmentSpare part for production equipment

PL062012/PL063012/PL063112/PL063212/PL063612 PL0620/PL0630/PL0631/PL0632/PL0647 Land and building (-)

This accounts is used for the all expenses related with land improvement and building.Repair of buildingMaintenance of buildingLand improvementsRoad and railway maintenanceConstruction materials

PL062013/PL063013/PL063113/PL063213/PL063613 PL0620/PL0630/PL0631/PL0632/PL0648 Taxes and charges (-)

This account is used for the costs related to taxes and legal duties.Property tax- land& buildingMotor Vehicles taxReceipt stamp dutyStamp, notary feesLegal dutyOther Tax, Stamp and FeesState dutyWater taxesAir pollution taxTransport taxesEcology taxesAll regulatory body charges (TAPDK etc.)Barcode stamp fee (state duty)Court stamp feesAdvertising tax

PL062014/PL063014/PL063114/PL063214/PL063614 PL0620/PL0630/PL0631/PL0632/PL0649 Communicatıon expenses (-)

This account is used for the all costs associated with communication.Postal Services-MailFaxCellular telephonesTelephoneTelephone subscriptionCourier and cargoInternet connection

PL062015/PL063015/PL063115/PL063215/PL063615 PL0620/PL0630/PL0631/PL0632/PL0650 IT expenses (-)

This account is used for the cost of data processing services. (Data modelling,Computer equipment maintenance agreements, License fees of software etc).IT Equipment Expenses Software maintenance fees Software subscription and license fees (Microsoft, SAP etc)IT equipment repair and maintenanceIT software and hardware rentData lines/leased linesServer maintenance expensesIT supplementary materialsIT project expenses

22


ACCOUNT DETAILS

PL062016/PL063016/PL063116/PL063216/PL063616 PL0620/PL0630/PL0631/PL0632/PL0651 Rent (-)

This account is used for the rent expenses.Property rentProduction and office equipment rentVehicle/forklift rentWarehouse rent(Sales) Office rentLiability storage expensesLand rentElevator rent

PL062017/PL063017/PL063117/PL063217/PL063617 PL0620/PL0630/PL0631/PL0632/PL0652 Insurance (-)

This account is used for the all kind of insurance except personel insurances.Product Liability and TPL insuranceVehicle insuranceAutomobile and truck insuranceBuilding & property Damage insurance (EE, Forklift etc)Freight insuranceGoods insuranceCargo insuranceErection all risk insurance

PL062018/PL063018/PL063118/PL063218/PL063618 PL0620/PL0630/PL0631/PL0632/PL0653 Management fee expense (-) This account is used for the all kind of management support fees.(Management Support fees (only intercompany MS))PL062033/PL063033/PL063133/PL063233/PL063633 PL0620/PL0630/PL0631/PL0632/PL0654 Royalty expenses (-) This account is used for the all kind of licence and royalty expenses for brands.PL062019/PL063019/PL063119/PL063219/PL063619 PL0620/PL0630/PL0631/PL0632/PL0655 Anadolu Efes Sports Club expense (-) This account is used only for the Anadolu Efes Sport Club expenses and unique for Turkey.

PL062020/PL063020/PL063120/PL063220/PL063620 PL0620/PL0630/PL0631/PL0632/PL0656 Marketing expenses (-)

This account is used for the all kind of marketing expenses. Newspaper and Periodical AdsTV, Radio, Cinema and WEB AdvertisementSponsorship (for marketing purposes)Fair & Festival AdsAdvertisement Space Rent and Expenses (billboards, vehicle, wall ads etc)Research and Development Expenses (for marketing purposes)TV video shot/new package designBTL marketing expensesEventsPR activitiesMarketing motivation programs&tripsCar branding (vehicle advertisement)Marketing agency feesMerchandising / degustation activities in shops

PL062021/PL063021/PL063121/PL063221/PL063621 PL0620/PL0630/PL0631/PL0632/PL0657 POS material expenses (-)This account is used for POS materials given to sales points,distributors etc. POS in nature of fixed assets are exempt.Marketing materials (glasses, ashtray, umbrella, gifts, coasters, leaflets, calendar, openers, posters etc)

PL062022/PL063022/PL063122/PL063222/PL063622 PL0620/PL0630/PL0631/PL0632/PL0658 Water, energy and sewage (-)

This account is used for the cost of utilities used in the facilities of operation.ElectricityFuel oilNatural gasWaterSewageSteamWaste Water feeHot water

PL062023/PL063023/PL063123/PL063223/PL063623 PL0620/PL0630/PL0631/PL0632/PL0659 Supplementary production materials (-)

This account is used for the all materials not defined in recipes of products and used for auxiliary purposes in the company.Supplementary production materialsCIP materials and contractsFiltration materialsWater treatment materialsWaste water treatment materialsEnyzmes&additivesPallettesCO2Additional packaging (not added to COGS)Laboratory materialsProtective materials (for maintenance of production facilities)

PL062024/PL063024/PL063124/PL063224/PL063624 PL0620/PL0630/PL0631/PL0632/PL0660 Domestic transport expenses (-)

This account is used for the all domestic tranportation and shipment expenses.Finished good shipment expenses to clients (domestic) (wagon-truck)Inter-company Finished good shipment expenses domestic) (wagon-truck)POSM (including cooler) shipment domesticIntercompany raw material expenses (within same legal entity)Wagon rent (for transportation purposes)Truck rent (for transportation purposes)

PL062025/PL063025/PL063125/PL063225/PL063625 PL0620/PL0630/PL0631/PL0632/PL0661 Export sales expenses (-)

This account is used for the all costs related with Export salesExport commisions, funds, bank related costs with exportExport transportationExport advertisement expensesExport certification expensesExport custom duty and brokerage costs

PL062026/PL063026/PL063126/PL063226/PL063626 PL0620/PL0630/PL0631/PL0632/PL0662 Representation and meeting expenses (-)

This account is used for the all costs related with representation and meeting.RepresentationDistributor and internal meeting ExpensesMeals and EntertainmentNew year partiesOther corporate actions related to personnelTeam building expensesDepartment summit expensesEQC expensesBOD hospitality expensesInvestor expensesCorporate action expenses (internal food,tea consumption etc.)

23


ACCOUNT DETAILS

PL062027/PL063027/PL063127/PL063227/PL063627 PL0620/PL0630/PL0631/PL0632/PL0663 Damages and losses (-)

This account is used for expenses related with any defective, expired, damaged products and compensation paid for them to distributors and key accounts based on actual data. It does not include any provision but refers to direct writeoffs.Production LossesWarehouse LossesShipping LossesDistributor Breakage LossesRaw material and packaging lossesLosses above normsObsolete materials lossesBad debt expensesPrepayment write-offsOther material write-offsLosses found at clients

PL062028/PL063028/PL063128/PL063228/PL063628 PL0620/PL0630/PL0631/PL0632/PL0664 Retirement pay liability provision (-) This account is used for provision for Retirement Pay LiabilityPL062029/PL063029/PL063129/PL063229/PL063629 PL0620/PL0630/PL0631/PL0632/PL0665 Vacation pay liability provision (-) This account is used for provision for Vacation Pay LiabilityPL062030/PL063030/PL063130/PL063230/PL063630 PL0620/PL0630/PL0631/PL0632/PL0666 Seniority bonus provision (-) This account is used for provision for Seniority Bonus Provision

PL062031/PL063031/PL063131/PL063231/PL063631 PL0620/PL0630/PL0631/PL0632/PL0667 Other (-)

This account is used for other expenses. Main items include:StationaryPrinted stationary formsMembership feesSampling beer (VAT and excise excluded)Newspaper, journal subscrition feesOther non-production materialsFree beer (given to personnel and as gift purposes to 3rd parties)Product certification expensesTechnical documentationSponsorship (non-marketing)

PL062032 PL0620 Net change in inventory This account is used for amortization of intangible assets PL0621 PL0623 Revenues from finance sector operations This account represents revenues from finance sector operations.PL0622 PL0623 Expenses from finance sector operations (-) This account represents expenses from finance sector operations.PL0633 PL0660 Marketing, selling and distribution expenses (-) Sum of selling and distiribution expenses and marketing expensesPL0630 PL0633 Selling and distribution expenses (-) This account represents selling and distribution expenses.PL0631 PL0633 Marketing expenses (-) This account represents marketing expenses.PL0632 PL0660 General and administration expenses (-) This account represents general and admistrative expenses.

PL0649 PL0660 Other operating income This accounts are used for the income that are not directly attributable to the operations of the company. This account is used for Other Operating Income items listed below.PL064902 PL0649 Dividend income This account used for income received as dividend by the Company resulting from investment in other companiesPL064903 PL0649 Insurance compensation income This account is used for the income received from insurance companies for insurance claims.

PL064905 PL0649 Scrap and other materials sales incomeThis account is used for the all proceeds received on sales of scrap material, spent grain, glasses, bottles, pet, CO2, by product etc. In case there is cost of materials sold, it should be netted off.

PL064906 PL0649 Rent income This account is used for the rent received or accrued on property or equipment rented.PL064907 PL0649 Turquality ıncome Turquality income received (uniqe to Turkey).PL064914 PL0649 Management fee income This account is used for any management fee income generated during period.PL064915 PL0649 Royalty income This account is used for any royalty income generated during period.PL064908 PL0649 Reserves no longer required (PPE) This account is used for any reversal in provision-impairment for PPE.PL064909 PL0649 Inventory difference (income) This account is used for inventory items shortages.PL064910 PL0649 Reserves no longer required (inventory) This account is used for any reversal of carrying value of inventory items considered obsolete.PL064911 PL0649 Reserves no longer required (bad debt provision) This account is used for any reversal for amounts provided against receivables deemed uncollectible or doubtful.PL064912 PL0649 Reserves no longer required (assets) This account is used for any reversal for amounts provided against any asset items considered deemed obsolete.PL064918 PL0649 Foreign exchange gain occured from others This account is used for gain resulting from foreign currency translation related with other than borrowings and cash and cash equivalents. PL064913 PL0649 Other operating income (other) This account is used for any other income items other than listed.

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ACCOUNT DETAILS

PL0659 PL0660 Other operating expenses (-)This accounts are used for the income that are not directly attributable to the operations of the company. This account is used for Other Operating Income items listed below.

PL065901 PL0659 Donation - related party (-) This account is used for the donations to Related Parties (Refer to Annex # 9).PL065902 PL0659 Donation - 3rd party (-) This account is used for the donations to third parties.PL065905 PL0659 Provision for property, plant and equipment (-) This account is used for any write down resulting from a permanent decline in value of a fixed asset accounted for under the lower of cost or market method. PL065906 PL0659 Provision made for obsolete inventory (-) This account is used for the carrying value of inventory items considered obsolete.PL065907 PL0659 Bad debt or repayment provision (-) This account is used for the amounts provided against receivables deemed uncollectible or doubtful.

PL065908 PL0659 Penalties (-)This account is used for the penalties paid as a result of a clause in a business contract, transportation demurrages and any other fines paid to government other than tax fines.

PL065909 PL0659 VAT calculated and paid (non-deductable) (-) VAT paid to government budget as a result of non-deductable expenses, free beer distribution, POSM giveaways, overdue VAT write-offs. PL065910 PL0659 Excise calculated and paid (non-deductable) (-) Excise paid to government budget as a result of free beer distribution (not shown under sales), loss of finished goods or any other reason.PL065911 PL0659 Inventory difference (expense) (-) This account is used for inventory items shortages.PL065912 PL0659 Expenses from discontinued operations (-) This account will be used in case a part of an operation is partially or totally stopped for an indefinite time.PL065913 PL0659 Other provisions (-) This account is used for any provisions that not need be disclosed seperately. PL065914 PL0659 Provision for impairment of other assets (-) This account is used for the amounts provided against any asset items considered deemed obsolete.PL065916 PL0659 Depreciation in other operating expense (-) This account is used for the depreciation in other operating expense.PL065917 PL0659 Amortization in other operating expense (-) This account is used for the amortistisation in other operating expense.PL065918 PL0659 Foreign exchange loss occured from others (-) This account is used for loss resulting from foreign currency translation related with other than borrowings and cash and cash equivalents. PL065915 PL0659 Other operating expenses (other) (-) This account is used for any other expense items other than listed .

PL0644 PL0650 Income from investing activities This account is used for booking income from investing activities listed as below. PL064401 PL0644 Gain on sale of participation This account is used for booking income from sales of participationPL064402 PL0644 Fixed assets sales income This account is used for the gain on sale or recovery through insurance of property, plant and equipment disposed of, damaged, or lost.PL064404 PL0644 Other income from investing activities This account is used for any other income from investing activities items other than listed .

PL0645 PL0650 Expense from investing activities (-) This account is used for booking expense from investing activities listed as below.PL064501 PL0645 Loss on sale of participation (-) This account is used for booking expense from sales of participation.PL064502 PL0645 Fixed assets sales loss (-) This account is used for the loss on sale, or recovery through insurance, of property, plant and equipment disposed of, damaged, or lost.PL064504 PL0645 Expense from other investing activities (-) This account is used for any other income from investing activities items other than listed .

PL0670 PL0650 Income / (loss) from associates, net This account is used for the gain / (loss) from associates consolidated with equity pick-up method.

PL0642 PL0680 Financial incomeThis account is used for interest earned or received from any short/long term investment in a bank or other financial institution and gains earned/ received from a derivative transaction including future contracts, forward contracts, options, swaps.

PL064201 PL0642 Interest income This account is used for interest earned or received from any short/long term investment in a bank or other financial institutionPL064202 PL0642 Foreign exchange gain This account is used for gain resulting from foreign currency translation.

PL06420201 PL064202 Foreign exchange gain occured from borrowings This account is used for gain resulting from foreign currency translation related with borrowings. PL06420203 PL064202 Foreign exchange gain occured from cash and cash equivalents This account is used for gain resulting from foreign currency translation related with cash and cash equivalents.

PL064203 PL0642 Rediscount income This account is used for the rediscount income.PL064204 PL0642 Gain on derivative transactions This account is used for gain resulting from derivative transactions.

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ACCOUNT DETAILS

PL0646 PL0680 Financial expenses (-)

This account is used for interest expense accrued or paid to the banks/other financial institution on all short/long term financing arrangement, financial lease and all costs charged by the bank, other than interest, in form of fees, commission and other bank charges, amortization of syndication loans and bond issuance costs, losses recognized from a derivative transaction including future contracts, forward contracts, options, swaps.

PL064601 PL0646 Interest expense on borrowings (-) This account is used for interest expense accrued or paid to the banks/other financial institution on all short/long term financing arrangement.PL064602 PL0646 Interest expense on finance leases (-) This account is used for interest expense accrued or paid related with finance leases.PL064603 PL0646 Foreign exchange loss (-) This account is used for loss resulting from foreign currency translation.

PL06460301 PL064603 Foreign exchange loss occured from borrowings (-) This account is used for loss resulting from foreign currency translation related with borrowings. PL06460303 PL064603 Foreign exchange loss occured from cash and cash equivalents (-) This account is used for loss resulting from foreign currency translation related with cash and cash equivalents. PL064604 PL0646 Rediscount expense (-) This account is used for the rediscount expense.PL064605 PL0646 Up-front fee (-) This account is used for the up-front fee.PL064606 PL0646 Bank fees and commisions (-) This account is used for the bank fees and commisions.PL064607 PL0646 Loss on derivative transactions (-) This account is used for loss resulting from derivative transactions.

PL0693 PL0694 Continuing operations tax income/(expense) This account is used for the continuing operations tax income/(expense)PL0691 PL0693 Current period tax expense (-) This account is used for the current period tax expense (-)PL069101 PL0691 Current income tax charge (-) This account is used for the current income tax charge (-)PL069102 PL0691 Adjustments in respect of current income tax of previous periods (-) This account is used for the adjustments in respect of current income tax of previous periods (-)

PL0692 PL0693 Deferred tax income/(expense) This account is used for the deferred tax income/(expense)PL069201 PL0692 Relating to origination and reversal of temporary differences This account is used for the relating to origination and reversal of temporary differencesPL069202 PL0692 Relating to reduction in income tax rates This account is used for the relating to reduction in income tax rates

PL0695 PL0696 Income/(loss) after tax for the year from discontinued operations This account is used for the income/(loss) after tax for the year from discontinued operationsPL0697 TB Equity holders of the parent This account is used for the equity holders of the parentPL0698 TB Non controlling interests This account is used for part of minority shareholders in Company's retained earning.PL0647 TB Net foreign exchange gain / (loss) This account is used for net result from foreign currency translation.PL0640 TB Total depreciation expenses This account is used for the total depreciation expenses.PL062001DEP PL0640 Depreciation in cost of sales This account is used for the depreciation in cost of salesPL063001DEP PL0640 Depreciation in selling and distribution expenses This account is used for the depreciation in selling and distribution expensesPL063101DEP PL0640 Depreciation in marketing expenses This account is used for the depreciation in marketing expensesPL063201DEP PL0640 Depreciation in general administrative expenses This account is used for the depreciation in general administrative expensesPL065916DEP PL0640 Depreciation in other operating expense This account is used for the depreciation in other operating expense

PL0641 TB Total amortization expenses This account is used for the total amortization expensesPL062002DEP PL0641 Amortization in cost of sales This account is used for the amortization in cost of salesPL063002DEP PL0641 Amortization in selling and distribution expenses This account is used for the amortization in selling and distribution expensesPL063102DEP PL0641 Amortization in marketing expenses This account is used for the amortization in marketing expensesPL063202DEP PL0641 Amortization in general administrative expenses This account is used for the amortization in general administrative expensesPL065917DEP PL0641 Amortization in other operating expense This account is used for the amortization in other operating expense

PL069301 TB Enacted tax rate % This account is used for enacted tax rate %PL0693RECON TB Continuing operations tax income/(expense) This account is used for the continuing operations tax income/(expense)PL069302 PL0693RECON Tax calculated at the parent company tax rate This account is used for the tax calculated at the parent company tax ratePL069303 PL0693RECON Impact of different tax rates This account is used for the impact of different tax ratesPL069304 PL0693RECON Income excluded from tax bases This account is used for the income excluded from tax basesPL069305 PL0693RECON Effect on opening deferred income tax of change in income tax rates This account is used for the effect on opening deferred income tax of change in income tax ratesPL069306 PL0693RECON Adjustments in respect of current income tax of previous periods This account is used for the adjustments in respect of current income tax of previous periodsPL069307 PL0693RECON Utilization of previously unused tax losses This account is used for the utilization of previously unused tax lossesPL069308 PL0693RECON Expenditure not allowable for income tax purposes (incl. goodwill amortization)This account is used for the expenditure not allowable for income tax purposes (incl. goodwill amortization)PL069309 PL0693RECON Income Tax of consequences of disposals This account is used for the income tax of consequences of disposalsPL069310 PL0693RECON Tax effect of translation on non monetary items This account is used for the tax effect of translation on non monetary itemsPL069311 PL0693RECON Investment tax credit This account is used for the investment tax creditPL069312 PL0693RECON Deferred tax charges This account is used for the deferred tax chargesPL069313 PL0693RECON Tax effect of adjustments This account is used for the tax effect of adjustmentsPL069314 PL0693RECON Tax effect of income from free trade zone This account is used for the tax effect of income from free trade zonePL069315 PL0693RECON Non deductible expenses This account is used for the non deductible expensesPL069316 PL0693RECON Effect of loss making subsidiaries This account is used for the effect of loss making subsidiariesPL069317 PL0693RECON Permanent difference between IFRS vs. statutory This account is used for the permanent difference between IFRS vs. statutoryPL069318 PL0693RECON Deferred tax charge due to adjustment This account is used for the deferred tax charge due to adjustment

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ACCOUNT DETAILS

PLIMP TB Total import This account is used for the total importPLEXP TB Total export This account is used for the total exportPLEXIMPER TB Percentage of hedging total foreign currency liability % This account is used for the percentage of hedging total foreign currency liability %PL0699 TB Total personnel expenses This account is used for the total personnel expensesPL069901 PL0699 Wages and salaries This account is used for the wages and salariesPL069902 PL0699 Social security costs This account is used for the social security costsPL069903 PL0699 Pension costs This account is used for the pension costsPL069904 PL0699 Post-employment benefits other than pensions This account is used for the post-employment benefits other than pensions

FX TB Foreign exchange position This account is used for the Foreign exchange positionTASTFX FX Total assets This account is used for the Foreign exchange position of Total assets

B001FX TASTFX Total current assets This account is used for the Foreign exchange position of Total current assetsBS00101FX B001FX Cash and cash equivalents This account is used for the Foreign exchange position of Cash and cash equivalentsBS00102FX B001FX Current financial investments This account is used for the Foreign exchange position of Current financial investmentsBS00103FX B001FX Current trade receivables This account is used for the Foreign exchange position of Current trade receivablesBS00105FX B001FX Other receivables This account is used for the Foreign exchange position of Other receivablesBS00109FX B001FX Other current assets This account is used for the Foreign exchange position of Other current assetsBS00110FX B001FX Current derivative financial instruments (asset) This account is used for the Foreign exchange position of Current derivative financial instruments (asset)BS00113FX B001FX Assets related to current period income tax This account is used for the Foreign exchange position of Assets related to current period income taxBS00114FX B001FX Current prepaid expenses This account is used for the Foreign exchange position of Current prepaid expenses.

B002FX TASTFX Total non current assets This account is used for the Foreign exchange position of Total non current assets.BS00201FX B002FX Investments in associates This account is used for the Foreign exchange position of Investments in associates.BS00202FX B002FX Non current financial investments This account is used for the Foreign exchange position of Non current financial investments.BS00203FX B002FX Non current trade receivables This account is used for the Foreign exchange position of Non current trade receivables.BS00205FX B002FX Other non current receivables This account is used for the Foreign exchange position of Other non current receivablesBS00209FX B002FX Other non current assets This account is used for the Foreign exchange position of Other non current assetsBS00213FX B002FX Non current derivative financial instruments (asset) This account is used for the Foreign exchange position of Non current derivative financial instruments (asset)BS00214FX B002FX Non current prepaid expenses This account is used for the Foreign exchange position of Non current prepaid expenses

TLIAFX FX Total liabilities This account is used for the Foreign exchange position of Total liabilitiesB003FX TLIAFX Total current liabilities This account is used for the Foreign exchange position of Total current liabilities.

BS00301FX B003FX Current portion of long term borrowings This account is used for the Foreign exchange position of Current portion of long term borrowings.BS00301STFX B003FX Short term borrowings This account is used for the Foreign exchange position of Short term borrowings.BS00302FX B003FX Other financial liabilities This account is used for the Foreign exchange position of Other financial liabilities.BS00303FX B003FX Current trade payables This account is used for the Foreign exchange position of Current trade payables.BS00305FX B003FX Other current payables This account is used for the Foreign exchange position of Other current payables.BS00306FX B003FX Short term provisions This account is used for the Foreign exchange position of Short term provisions.BS00310FX B003FX Other current liabilities This account is used for the Foreign exchange position of Other current liabilities.BS00312FX B003FX Current derivative financial instruments (liability) This account is used for the Foreign exchange position of Current derivative financial instruments (liability).BS00314FX B003FX Short term deferred income This account is used for the Foreign exchange position of Short term deferred income.BS00315FX B003FX Employee benefits payable This account is used for the Foreign exchange position of Employee benefits payable.

B004FX TLIAFX Total non current liabilities This account is used for the Foreign exchange position of Total non current liabilities.BS00401FX B004FX Long term borrowings This account is used for the Foreign exchange position of Long term borrowings.

BS00402FX B004FX Other non current financial liabilities This account is used for the Foreign exchange position of Other non current financial liabilities.BS00403FX B004FX Non current trade payables This account is used for the Foreign exchange position of Non current trade payables.BS00405FX B004FX Other non current payables This account is used for the Foreign exchange position of Other non current payables.BS00406FX B004FX Non current provisions This account is used for the Foreign exchange position of Non current provisions.BS00409FX B004FX Other non current liabilities This account is used for the Foreign exchange position of Other non current liabilities.BS00410FX B004FX Non current derivative financial instruments (liability) This account is used for the Foreign exchange position of Non current derivative financial instruments (liability)BS00414FX B004FX Non current deferred income This account is used for the Foreign exchange position of Non current deferred income

CRISK TB Credit risk position This account is used for the Credit risk position.BS00101CR CRISK Deposits This account is used for the Credit risk position of Deposits

BS00103SUBCR CRISK Trade receivables from 3rd parties This account is used for the Credit risk position of Trade receivables from 3rd parties.BS00105SUBCR CRISK Other receivables from 3rd parties This account is used for the Credit risk position of Other receivables from 3rd parties.BS00110CR CRISK Derivative instruments This account is used for the Credit risk position of Derivative instruments.BS0010401CR CRISK Trade receivables from related parties This account is used for the Credit risk position of Trade receivables from related parties.BS0010402CR CRISK Other receivables from related parties This account is used for the Credit risk position of Other receivables from related parties.CROTHER CRISK Other This account is used for the Credit risk position of Other

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ACCOUNT DETAILS

HCA100 TB The average number of employees for the year ( white and blue collared) This account is used for the average number of employees for the year ( white and blue collared)HCE TB HeadCount This account is used for the HeadCount.HCE100 HCE TOTAL ON PAYROLL HEADCOUNT This account is used for the total on payroll headcount.

HCE10001 HCE100 Sales This account is used for the total payroll headcount on sales.HCE10002 HCE100 Marketing This account is used for the total payroll headcount on marketing.HCE10003 HCE100 Supply chain This account is used for the total payroll headcount on supply chain.HCE10004 HCE100 Finance This account is used for the total payroll headcount on finance.HCE10005 HCE100 Human resources This account is used for the total payroll headcount on finance.HCE10006 HCE100 General Directorate and other This account is used for the total payroll headcount on general directorate and other.HCE10007 HCE100 Temporary staff This account is used for the total payroll headcount on temporary staff.

HCE300 HCE TOTAL HEADCOUNT INCL. THIRD PARTY This account is used for the total headcount including third party.HCE10008 HCE300 Total headcount - white collar This account is used for the total headcount - white collarHCE10009 HCE300 Total headcount - blue collar This account is used for the total headcount - blue collarHCE20001 HCE300 Third party - core subcontractor This account is used for the total headcount -core subcontractorHCE20002 HCE300 Third party - other subcontractor This account is used for the total headcount -other subcontractor

EBITDA_RECON TB EBITDA RECONCILIATION This account is used for the EBITDA reconciliation.MNGPL0660 EBITDA_RECON Profit / (loss) from operations Gross operating profit minus operating expenses including other operating income and other operating expenses.

PLRPL EBITDA_RECON Retirement pay liability provision This account is used for the retirement pay liability provision.PLVPL EBITDA_RECON Vacation pay liability provision This account is used for the vacation pay liability provision.PLSB EBITDA_RECON Seniority bonus provision This account is used for the seniority bonus provision.PLPPEPROV1 EBITDA_RECON Reserves no longer required (PPE) This account is used for the reserves no longer required (PPE).PLPPEPROV2 EBITDA_RECON Provision for property, plant and equipment (-) This account is used for the provision for property, plant and equipment (-)PLPPEPROV3 EBITDA_RECON Foreign exchange gain occured from others This account is used for the foreign exchange gain occured from othersPLPPEPROV4 EBITDA_RECON Foreign exchange loss occured from others (-) This account is used for the foreign exchange loss occured from others (-)

PLNONCASH EBITDA_RECON NON-CASH ITEMS

Non cash items are charges or income recognized by the company against earnings, which does not require an outlay of cash as listed details below.PLRPL-Retirement pay liability provisionPLVPL-Vacation pay liability provisionPLSB-Seniority bonus provisionPLPPEPROV1-Reserves no longer required (PPE)PLPPEPROV2-Provision for property, plant and equipment (-)PLPPEPROV3-Foreign exchange gain occured from othersPLPPEPROV4-Foreign exchange loss occured from others (-)

KPI_0001 EBITDA_RECON EBIT EBIT equals profit from operations plus all non-cash items.KPI_0002 EBITDA_RECON EBITDA EBITDA equals profit from operations plus depreciation and amortization plus all non-cash items. PLMSFEE EBITDA_RECON Management support fee This account is used for the management support fee.PLICROYALTY EBITDA_RECON Local and intercompany brand royalties This account is used for the local and intercompany brand royaltiesKPI_0003 EBITDA_RECON MEBITDA EBITDA plus Management Support fee, Local and intercompany Brand Royalties

PLNRI EBITDA_RECON Non Recurring ItemsNon recurring items are items of income and expenses which do not occur regularly as part of normal activities of the company. These expenses are acqusitions, transaction or integration costs occured during those processes.

KPI_0004 EBITDA_RECON MEBITDA BNRI MEBITDA plus Non Recurring Items

28


ACCOUNT DETAILS

CAPEX TB Capex accountsThis account is used for the Capex accounts

CPX01 CAPEX Total Capex including packaging

This account is used for the total Capex including packagingCPX010-Total Capex excluding packagingCPX011-Packaging Capex

CPX010 CAPEX Total Capex excluding packaging

This account is used for the total Capex excluding packagingCPX0100-Technical CapexCPX0101-Marketing and sales CapexCPX0102-Other Capex

CPX0100 CAPEX Technical CapexThis account is used for the technical Capex.

CPX01000 CAPEX Land Capex

This account is used for the land Capex as listed belowCPX010000-Land CIPCPX010001-Land Capex adjustment due to budget

CPX01001 CAPEX Buildings Capex

This account is used for the Buildings Capex as listed below.CPX010010-Buildings CIPCPX010011-Building Capex adjustment due to budget

CPX01002 CAPEX Machinery and equipment Capex

This account is used for the Machinery and equipment Capex as listed below.CPX010020-Machinery and equipment CIPCPX010021-Machinery and equipment Capex adjustment due to budget

CPX0101 CAPEX Marketing and sales Capex

This account is used for the Marketing and sales Capex.CPX01010-Visicoolers CapexCPX01011-Draught equipment (dispensers, towers) CapexCPX01012-Tents and Furnitures CapexCPX01013-Other marketing and sales Capex

CPX01010 CAPEX Visicoolers Capex

This account is used for the Visicoolers CapexCPX010100-VisicoolersCPX010101-Visicoolers CIPCPX010102-Visicoolers Capex adjustment due to budget

CPX01011 CAPEX Draught equipment (dispensers, towers) Capex

This account is used for the Draught equipment (dispensers, towers) Capex as listed below.CPX010110-Draught equipment (dispensers, towers)CPX010111-Draught equipment (dispensers, towers) CIPCPX010112-Draught equipment (dispensers,towers) Capex adjustment due to budget

CPX01012 CAPEX Tents and Furnitures Capex

This account is used for the Tents and Furnitures Capex as listed below.CPX010120-Tents and FurnituresCPX010121-Tents and Furnitures CIPCPX010122-Tents and Furnitures Capex adjustment due to budget

CPX01013 CAPEX Other marketing and sales Capex

This account is used for the Other marketing and sales Capex as listed below.CPX010130-Other marketing and salesCPX010131-Other marketing and sales CIPCPX010132-Other marketing and sales Capex adjustment due to budget

CPX0102 CAPEX Other Capex

This account is used for the Other Capex as listed below.CPX01020-Vehicles CapexCPX01021-Other tangible assets

CPX01020 CAPEX Vehicles Capex

This account is used for the Vehicles Capex as listed below.CPX010200-Motor vehicles CIPCPX010201-Motor vehicles Capex adjustment due to budget

CPX01021 CAPEX Other tangible assets

This account is used for the Other tangible assets as listed below.CPX010210-Other CapexCPX010211-Intangible assetsCPX010212-Other Capex adjustment due to budget

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ACCOUNT DETAILS

CPX011 CAPEX Packaging Capex

This account is used for the Packaging Capex as listed below.CPX0110-BottlesCPX0111-KegsCPX0112-CasesCPX0113-Other packagingCPX0114-Packaging Capex adjustment due to budget

COGP TB Cost of goods produced This account is used for the Cost of goods produced.VOL07 COGP Total volume produced ('000 lt) This account is used for the total produced volume

VOL070 VOL07 Total beer production volume ('000 lt) This account is used for the total produced beer volumeVOL0700 VOL070 Returnable bottle production volume ('000 lt) This account is used for the returnable bottle products production volumeVOL0701 VOL070 Non-returnable bottle production volume ('000 lt) This account is used for the non returnable bottle products production volumeVOL0702 VOL070 CAN production volume ('000 lt) This account is used for the Can products production volumeVOL0703 VOL070 PET production volume ('000 lt) This account is used for the PET products production volumeVOL0704 VOL070 KEG production volume ('000 lt) This account is used for the KEG products production volume

VOL071 VOL07 Total non-beer production volume ('000 lt) This account is used for the total non-beer production volumeVOL0710 VOL071 Non-beer bottle production volume ('000 lt) This account is used for the total non-beer bottle products production volumeVOL0711 VOL071 Non-beer CAN production volume ('000 lt) This account is used for the total non-beer Can products production volumeVOL0712 VOL071 Non-beer PET production volume ('000 lt) This account is used for the total non-beer PET products production volume

VOL072 VOL07 Trade goods (imports) volume ('000 lt) This account is used for the total Trade goods (imports) volume

COGP01 COGP Total cost of goods produced (-)

This account is used for the total cost of goods produced as listed below.COGP010-Total cost of production (-)COGP0101-Salary (-)COGP0102-Maintenance (-)COGP0103-Water, energy and sewage (-)COGP0104-Supplementary production materials (-)COGP0105-Other technical overhead (-)COGP0106-Depreciation (-)COGP011-Cost of trade goods (imports) (-)

COGP010 COGP01 Total cost of production (-)

This account is used for the total cost of production as listed below.COGP010-Total cost of production (-)COGP0101-Salary (-)COGP0102-Maintenance (-)COGP0103-Water, energy and sewage (-)COGP0104-Supplementary production materials (-)COGP0105-Other technical overhead (-)COGP0106-Depreciation (-)

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ACCOUNT DETAILS

COGP0100 COGP010 Total Material Cost (-)

This account is used for the total material cost as listed below.COGP01000 Malt used in production (-)COGP01001 Other extract materials (-)COGP01002 Glass bottle (excluding cork) (-)COGP01003 Can (including cap) (-)COGP01004 Pet (excluding cap) (-)COGP01005 Other materials (-)COGP01006 Non-beer cost (-)

COGP01000 COGP0100 Malt used in production (-)

This account is used for the malt used in production as listed below.COGP010000-Local malt used in production (-)COGP010001-Imported malt used in production (-)

COGP01001 COGP0100 Other extract materials (-)

This account is used for the other extract materials as listed below.COGP010010 Sugar and sweeteners (BOM; maltose, fructose, glucose etc.) (-)COGP010011 Local barley (-)COGP010012 Imported barley (-)COGP010013 Other extract materials (rice, wheat, corn etc.) (-)

COGP01002 COGP0100 Glass bottle (excluding cork) (-) This account is used for the Glass bottle (excluding cork).

COGP01003 COGP0100 Can (including cap) (-)

This account is used for the Can (including cap) as listed below.COGP010030 Can other than 1 lt (-)COGP010031 Cap for can other than 1 lt (-)COGP010032 Can 1 lt (-)COGP010033 Cap can for 1 lt (-)

COGP01004 COGP0100 Pet (excluding cap) (-) This account is used for the Pet (excluding cap) .

COGP01005 COGP0100 Other materials (-)

This account is used for the Other materials as listed below.COGP0100500 Cork for glass bottle (-)COGP0100501 Ringpull cork (-)COGP0100502 Cap for pet (-)COGP0100503 Hops (-)COGP0100504 Trays (-)COGP0100505 Labels (-)COGP0100506 Shrink, stretch and folio (-)COGP0100507 Flavours (-)COGP0100508 Other materials (other) (-)

COGP01006 COGP0100 Non-beer cost (-)

This account is used for non-beer cost as listed below.COGP010060 Syrup used in non-beer production (-)COGP010061 Other extract materials used in non-beer production (-)COGP010062 Glass bottle (excluding cork) used in non-beer production (-)COGP010063 Can (including cap) used in non-beer production (-)COGP010064 Pet (excluding cap) used in non-beer production (-)COGP010065 Other materials used in non-beer production (-)

COGP0101 COGP010 Salary (-) This account is used for salary expenses.COGP0102 COGP010 Maintenance (-) This account is used for maintenance expenses.COGP0103 COGP010 Water, energy and sewage (-) This account is used for water, energy and sewage expenses.

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ACCOUNT DETAILS

COGP0104 COGP010 Supplementary production materials (-)

This account is used for supplementary production materials expenses as listed below.COGP01040 Lipohop (-)COGP01041 Other supplementary production materials (-)

COGP0105 COGP010 Other technical overhead (-) This account is used for other technical overhead expenses.COGP0106 COGP010 Depreciation (-) This account is used for depreciation expenses.COGP011 COGP01 Cost of trade goods (imports) (-) This account is used for cost of trade goods (imports).

PL0636TML TB T-M-L fee expense (-) This account is used for T-M-L fee expense .CONT01 TB Gross contribution This account is used for Gross contribution.( net sales minus Varible COS)COGP000 TB Other (COGS-COGP difference) This account is used for difference between COGS and COGP.

VCOS01 TB Variable COS (-)

This account is used for Variable COS as listed below.-Malt used in production (-)-Other extract materials (-)-Glass bottle (excluding cork) (-)-Can (including cap) (-)-Pet (excluding cap) (-)-Other materials (-)-Non-beer cost (-)-Cost of trade goods (imports) (-)-Water, energy and sewage (-)-Supplementary production materials (-)-Other (COGS-COGP difference)

VOPEX TB Variable OPEX (-)

This account is used for Variable OPEX.-Domestic transport expenses -Export sales expenses-TML fee expenses

CONT02 TB Marginal contribution before marketing expenses This account is used for difference between marginal contribution before marketing expenses. (gross contribution minus variable opex)

CONT03 TB Marginal contribution after marketing expensesThis account is used for difference between marginal contribution after marketing expenses.(marginal contribution expenses minus marketing expenses minus POS material expenses)

FCOST TB Fixed costs (-) This account is used for total fixed costsFIXOPEX TB Fixed OPEX (-) This account is used for total fixed OPEXFIX_SD FIXOPEX Selling and distribution expenses (-) (Fixed) This account is used for total fixed selling and distribution expenses.FIX_MAR FIXOPEX Marketing expenses (-) (Fixed) This account is used for total fixed marketing expenses.FIX_GA FIXOPEX General and administration expenses (-) (Fixed) This account is used for total fixed general and administrative expenses.PLDEPROPEX FIXOPEX Depreciation and amortisation in OPEX (-) This account is used for total Depreciation and amortisation in OPEX

COGSFXVAR TB Cost of sales (-) This account is used for total fixed and variable COS.FIX_COS COGSFXVAR Cost of sales (-) (Fixed) This account is used for fixed COS.

VAR_COS COGSFXVAR Variable COS (-)

This account is used for Variable COS as listed below.-Malt used in production (-)-Other extract materials (-)-Glass bottle (excluding cork) (-)-Can (including cap) (-)-Pet (excluding cap) (-)-Other materials (-)-Non-beer cost (-)-Cost of trade goods (imports) (-)-Water, energy and sewage (-)-Supplementary production materials (-)-Other (COGS-COGP difference)

MNGPL061301 MNG_PL Distributor markup-on invoice regular discount (-)

This account is used for the regular discounts in term of fixed percentage/amount given only to distributors which is total or partial markup of that distributor at the same time (Key accounts are excluded). If retail price is shown as gross price of the company then the difference between retail price and ex-works ditributor price should be shown here. (for Moldova, Turkey, Russia-on invoice).

MNGPL061302 MNG_PL Key account and Retailer Rebate (-) This account is used for the rebates, as a percentage on gross or net revenue as per the contract of Key Accounts and Retailer (Turnover premium).

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ACCOUNT DETAILS

MNGPL061303 MNG_PL Sales volume discount given to dealers (-)This account is used to reflect any kind of bonuses given to only distributors-dealers (Key Account and retail excluded) based on monthly, quarterly or annually targets. (Turkey should reclassify distributor bonuses to discounts)(Ukraine should disclose all discounts in this account except distributor investment discount).

MNGPL061304 MNG_PL Breakage discount (-)

This account is used for the compensation to distributors or Key accounts if there is a predetermined percentage of compensation of product breakages, damaged or spoiled products (i.e. Turkey and Moldova). In all other breakage types expense account ( Damage & Losses ) shall be used.

MNGPL061305 MNG_PL Transport discount (-) This account is used for the discount given to distributors for carrying out transportation services.MNGPL061306 MNG_PL KA logistic premium discount (-) This account is used for the compensation made to distributors for carrying out transportation to Key accounts (only Turkey).MNGPL061307 MNG_PL Price discounts (-) This account is used for any kind of on-invoice discount given listed as below.

MNGPL06130701 MNGPL061307 Price discounts - Key Account (-)This account is used for any kind of on-invoice discount given to key accounts (compensated through distributor or direct etc.)over defined price-list for that channel or group of clients. Credit notes due to price differences should be booked in this account as well.

MNGPL06130702 MNGPL061307 Price discounts - Other (-)

This account is used for any kind of on-invoice discount given to retail points, distributors (compensated through distributor or direct etc.) over defined price-list for that channel or group of clients. Credit notes to distributors due to price differences should be booked in this account as well. Compensations made to distributor clients for price discounts shall be classified here as well.

MNGPL061308 MNG_PL Promotional (irregular) discounts (-) This account is used for promotional (irregular) discounts listed as below.

MNGPL06130801 MNGPL061308 Promotional (irregular) discounts-Key Account (-)

This account is used for any kind of loyalty programs for Key Accounts, n+1;n+2.... Programs in a certain region defined for a certain period of time; though might be a contracted client; any activities in those clients which is not a condition of generic contract (ad-hoc activities); free beer provided for some occasion etc. should be booked in this account.

MNGPL06130802 MNGPL061308 Promotional (irregular) discounts-Other (-)

This account is used for any kind of loyalty programs for retailers and distributors, n+1;n+2.... Programs in a certain region defined for a certain period of time; though might be a contracted client; any activities in those clients which is not a condition of generic contract (ad-hoc activities); free beer provided for some occasion etc. should be booked in this account.

MNGPL061309 MNG_PL Export discounts (-) This account is used for any kind of incentive defined as discount for export clients.

MNGPL061310 MNG_PL Marketing discounts (-) This account is used for any type of activity mentioned above carried out by marketing department or from marketing department budget (free beer, price promotions etc).

MNGPL061311 MNG_PL Entrance fees (-)

This account is used for any kind of fees or free beer given to retail points for shelf space, cooler and pallet placement; payments based on sales quotas or simply fee paid to sales points for advertisement and exclusivity purposes (period requirement), insert fees, listing fees, fees paid for opening of a new outlet etc. If promotional activities are the requirement in the main contract (like minimum activity) then this account should be used as well. Sales contribution expenses Distributors key accountsListing feeAddress programsHoreca investmentsFree product (with purpose of sales investment only)Cooler placementEDI participation feesDistributor's bank guarantee participation feeKey account action and event feesExclusivity agreementsPenalty paid to key accounts

MNGPL061312 MNG_PL ESR Payments (-) Exclusive sales representatives compensationMNGPL061313 MNG_PL Returns (-) This account is used for recording Gross Sales revenue of products returned by customers after it has been included in gross revenue.

MNGPL0601 MNG_PL Sales Gross sales minus discounts, excise tax.MNGPL0620 MNG_PL Cost of sales (-) This account represents cost of material and production overheads incurred on account of sales of Company’s products to customersMNGPL062001 MNG_PL COS excl. depreciation (-) This account represents cost of material and production overheads incurred on account of sales of Company’s products to customers excluding depreciation.PLDEPRCOS MNG_PL Depreciation and amortization in COS (-) This account represents depreciation of cost of material and production overheads

MNGPL0623 MNG_PL Gross profit / (loss) from operations Net sales minus Cost of Goods Sold (COGS)MNGPL0635 MNG_PL Operating expenses (-) Selling , marketing, general administrative expenses and TML fees including depreciation and amortization (The details are in Expense Reporting part).MNGPL063001 MNG_PL Selling expenses (-) This account is used for selling expenses.MNGPL063002 MNG_PL Transportation expenses (-) This account is used for transportation expenses.MNGPL063101 MNG_PL Marketing expenses (-) This account is used for marketing expenses.MNGPL063102 MNG_PL Anadolu Efes Sports Club expense (-) This account is used for Anadolu Efes Sports club expenses.MNGPL063201 MNG_PL General and administration expenses (-) This account is used for General and administrative expenses.MNGPL063202 MNG_PL T-M-L fee expense (-) This account is used for T-M-L fee expenses .

MNGPL0649 MNG_PL Other operating incomeThis accounts are used for the income and expenses that are not directly attributable to the operations of the company. The details of Other operating income / (expenses) are in expense reporting- other operating income/ (expense) part).

MNGPL0659 MNG_PL Other operating expenses (-)This accounts are used for the income and expenses that are not directly attributable to the operations of the company. The details of Other operating income / (expenses) are in expense reporting- other operating income/ (expense) part).

MNGPL0660 MNG_PL Profit / (loss) from operations Gross operating profit minus operating expenses including other operating income and other operating expenses.MNGPL0644 MNG_PL Income from investing activities This account is used for booking income from investing activities listed as below. MNGPL0645 MNG_PL Expense from investing activities (-) This account is used for booking expense from investing activities listed as below.MNGPL0650 MNG_PL Operating profit/ (loss) before financial income/ (expense) Gross operating profit minus operating expenses including other operating income and other operating expenses.MNGPL0642 MNG_PL Financial income This account is used for interest earned or received from any short/long term investment in a bank or other financial institutionMNGPL0646 MNG_PL Financial expenses (-) This account is used for interest expense accrued or paid to the banks/other financial institution on all short/long term financing arrangement.MNGPL0680 MNG_PL Profit/ (loss) before tax from continuing operations This account is used for operating profit/ (loss) before financial income/ (expense)MNGPL0694 MNG_PL Profit /(loss) for the year from continuing operations This account is used for profit/ (loss) before tax from continuing operations.MNGPL0696 MNG_PL Profit /(loss) for the year This account is used for the profit /(loss) for the yearMNGPL0698 MNG_PL Non controlling interest This account is used for part of minority shareholders in Company's retained earning.MNGPL0697 MNG_PL Equity holders of the parent This account is used for part of minority shareholders in Company's retained earning.PLDEPROTH01 MNG_PL Depreciation and amortization in Other This account used for depreciation and amortisation in other expensesPLDEPRCOS01 MNG_PL Depreciation and amortization in COS This account used for depreciation and amortisation in COSPLDEPROPEX01 MNG_PL Depreciation and amortization in OPEX This account used for depreciation and amortisation in Opex

33

HFM Code HFM Parent Code HFM Description Custom

MATURITY MATURITY_TOP Maturity total Custom 1

OVERDUE MATURITY Over due Custom 1MODST OVERDUE Short term over due Custom 1

MOD06 MODST 180-360 days (OD) Custom 1MOD07 MODST 90-180 days (OD) Custom 1MOD08 MODST 60-90 days (OD) Custom 1MOD09 MODST 30-60 days (OD) Custom 1MOD10 MODST 15-30 days (OD) Custom 1MOD11 MODST 0-15 days (OD) Custom 1

MODLT OVERDUE Long term over due Custom 1MOD01 MODLT More than 5 years (OD) Custom 1MOD02 MODLT 4 to 5 years (OD) Custom 1MOD03 MODLT 3 to 4 years (OD) Custom 1MOD04 MODLT 2 to 3 years (OD) Custom 1MOD05 MODLT 1 to 2 years (OD) Custom 1

NOTDUE MATURITY Not due Custom 1MNDST NOTDUE Short term not due Custom 1

MND01 MNDST 0-15 days (ND) Custom 1MND02 MNDST 15-30 days (ND) Custom 1MND03 MNDST 30-60 days (ND) Custom 1MND04 MNDST 60-90 days (ND) Custom 1MND05 MNDST 90-180 days (ND) Custom 1MND06 MNDST 180-360 days (ND) Custom 1

MNDLT NOTDUE Long term not due Custom 1MND07 MNDLT 1 to 2 years (ND) Custom 1MND08 MNDLT 2 to 3 years (ND) Custom 1MND09 MNDLT 3 to 4 years (ND) Custom 1MND10 MNDLT 4 to 5 years (ND) Custom 1MND11 MNDLT More than 5 years (ND) Custom 1

NOMATURITY MATURITY_TOP No maturity Custom 1SEGMENT SEGMENT_TOP Custom 1PRMT SEGMENT Premium Total Custom 1

HPRM PRMT High Premium Custom 1MPRM PRMT Mid Premium Custom 1LPRM PRMT Low Premium Custom 1

MSRT SEGMENT Main Stream Total Custom 1HMSR MSRT High Main Stream Custom 1MMSR MSRT Mid Main Stream Custom 1LMSR MSRT Low Main Stream Custom 1

DIST SEGMENT Discount Total Custom 1FIXED_VARIABLE_TOP #root Total Custom 2

FIXED_VARIABLE FIXED_VARIABLE_TOP Total Custom 2FIXED FIXED_VARIABLE Fixed Custom 2VARIABLE FIXED_VARIABLE Variable Custom 2

CUSTOM DETAILS

34


CUSTOM DETAILS

MOVEMENTS MOVEMENTS_TOP Movements total Custom 2

MOV01 MOVEMENTS Ending balance Custom 2

MOV0101 MOV01 Beginning balance Custom 2

MOV0102 MOV01 Interest expense Custom 2

MOV0103 MOV01 Interest paid (-) Custom 2

MOV0104 MOV01 Interest capitalized (-) Custom 2

MOV0105 MOV01 Addition through subsidiary acquired Custom 2

MOV0106 MOV01 Disposals through subsidiary sold (-) Custom 2

MOV0107 MOV01 Disposals through liquidation (-) Custom 2

MOV0108 MOV01 Change in consolidation scope Custom 2

MOV0109 MOV01 F/X gain /(loss) Custom 2

MOV0110 MOV01 Currency translation difference Custom 2

MOV0111 MOV01 Monetary gain/ (loss) Custom 2



MOV0202 MOV02 Interest income Custom 2

MOV0203 MOV02 Interest received (-) Custom 2










MOV0302 MOV03 Income tax expense Custom 2

MOV0303 MOV03 Income taxes paid (-) Custom 2





MOV0308 MOV03 Taxes netted off Custom 2





MOV0402 MOV04 Additions Custom 2





MOV0407 MOV04 Interest expense Custom 2

MOV0408 MOV04 Interest paid (-) Custom 2

MOV0409 MOV04 Interest capitalized (-) Custom 2

MOV0410 MOV04 Repayment (-) Custom 2


MOV0412 MOV04 Currency translation differences Custom 2


MOV0414 MOV04 Reclassifications Custom 2



MOV0502 MOV05 Addition of investment in associate Custom 2

MOV0503 MOV05 Dividend Custom 2

MOV0504 MOV05 Correction Custom 2

MOV0505 MOV05 Gain/(loss) from associates Custom 2

MOV0506 MOV05 Disposal of investments in associates (-) Custom 2


MOV0508 MOV05 Captial increase in associates Custom 2




35


CUSTOM DETAILS




MOV0603 MOV06 Current year minority P&L charge Custom 2

MOV0604 MOV06 Capital increase of subsidiaries by minority Custom 2

MOV0605 MOV06 Sold portion of minority (-) Custom 2

MOV0606 MOV06 Write off of negative equities of subsidiares from minority (-) Custom 2

MOV0607 MOV06 Dividend distributed (-) Custom 2

MOV0608 MOV06 Cash payment to acquire subsidiaries (-) Custom 2

MOV0609 MOV06 Gain on sale of investment Custom 2





MOV0614 MOV06 Minority PL change effect Custom 2



MOV0702 MOV07 Current year provision Custom 2

MOV0703 MOV07 Unused provisions (-) Custom 2

MOV0704 MOV07 Write-offs (-) Custom 2










MOV0802 MOV08 Payments (-) Custom 2

MOV0803 MOV08 Interest cost Custom 2

MOV0804 MOV08 Current year provision Custom 2




MOV0812 MOV08 Actuarial gain/(loss) Custom 2












MOV0907 MOV09 Disposals (-) Custom 2




MOV0911 MOV09 Income / (loss) recognized in equity Custom 2

MOV0912 MOV09 Income / (loss) recognized in income statement Custom 2

MOV0913 MOV09 Reclassifications Custom 2




MOV1003 MOV10 Disposals (-) Custom 2








MOV1011 MOV10 Revaluation Custom 2

MOV1012 MOV10 Transfers Custom 2

MOV1013 MOV10 Impairment/Impairment reversal, net Custom 2

MOV1014 MOV10 Reclassification or other Custom 2

36


CUSTOM DETAILS



MOV1113 MOV11 Change in Accounting Policies Custom 2

MOV1114 MOV11 Restated Beginning Custom 2

MOV1102 MOV11 Issue of share capital Custom 2

MOV1115 MOV11 Gain / (loss) in hedge reserves Custom 2

MOV1116 MOV11 Deferred Tax Expense (-) / Income (for Gain / (loss) in hedge reserves) Custom 2

MOV1103 MOV11 Securities value increase fund Custom 2

MOV1117 MOV11 Deferred Tax Expense (-) / Income (for Securities value increase fund) Custom 2

MOV1118 MOV11 Gain / (loss) in minority put option reserve Custom 2

MOV1119 MOV11 Deferred tax expense (-)/income (for gain/(loss) in minority put option reserve) Custom 2


MOV1105 MOV11 Dividends declared Custom 2

MOV1120 MOV11 Transfers Custom 2





MOV1112 MOV11 Actuarial gain/(loss) Custom 2

MOV1121 MOV11 Deferred Tax Expense (-) / Income (for Actuarial gain/(loss)) Custom 2

MOV1110 MOV11 Net profit Custom 2

MOV1122 MOV11 Change in non-controlling interest due to non-controlling interest buy out (1) Custom 2

MOV1123 MOV11 Change in non-controlling interest due to non-controlling interest buy out (2) Custom 2

MOV1124 MOV11 Other Comprehensive Income from Associates Custom 2

MOV1111 MOV11 Other SHE movements Custom 2

MOV12 MOVEMENTS Acquisition movement ending Custom 2

MOV1201 MOV12 Beginning Custom 2

MOV1202 MOV12 Additional Custom 2

MOV1203 MOV12 Disposal Custom 2

MOV1204 MOV12 Currency translation adjustment Custom 2

VAL_STATUS VALIDATION_DETAILS_TOP Status (1 means fail) Custom 2

VAL_DIFF VALIDATION_DETAILS_TOP Difference Custom 2

MS_COMPANY_TOP #root Total Custom 3

MS_COMPANY MS_COMPANY_TOP Total Custom 3MSC001 MS_COMPANY Alternatifbank a.ş. (Abank) Custom 3MSC002 MS_COMPANY Agroinbank Custom 3MSC003 MS_COMPANY Teknopark A.Ş. Custom 3MSC004 MS_COMPANY Anadolu Bilişim Hizmetleri A.Ş. (ABH) Custom 3MSC005 MS_COMPANY Ant Sinai ve Ticari Ürünler Pazarlama A.Ş. Custom 3MSC006 MS_COMPANY Ana Gıda ve İhtiyaç Maddeleri Sanayi ve Ticaret A.Ş. Custom 3

CUSTOMER_TOP #root Total Custom 3

CUSTOMER CUSTOMER_TOP Total Custom 3CUS01 CUSTOMER CUSTOMER Custom 3CUS02 CUSTOMER CUSTOMER Custom 3CUS03 CUSTOMER CUSTOMER Custom 3CUS04 CUSTOMER CUSTOMER Custom 3CUS05 CUSTOMER CUSTOMER Custom 3

SUPPLIER_TOP #root Total Custom 3

SUPPLIER SUPPLIER_TOP Total Custom 3SUP01 SUPPLIER SUPPLIER Custom 3SUP02 SUPPLIER SUPPLIER Custom 3SUP03 SUPPLIER SUPPLIER Custom 3SUP04 SUPPLIER SUPPLIER Custom 3SUP05 SUPPLIER SUPPLIER Custom 3

DERIVATIVE_TOP #root Custom 3

DERIVATIVE DERIVATIVE_TOP Total Custom 3DRV01 DERIVATIVE Interest rate swaps - cash flow hedge Custom 3DRV02 DERIVATIVE Interest rate swaps - fair value hedge Custom 3DRV03 DERIVATIVE Forward foreign exchange contracts - cash flow hedge Custom 3DRV04 DERIVATIVE Forward foreign exchange contracts - fair value hedge Custom 3DRV05 DERIVATIVE Commodity derivative instruments Custom 3DRV06 DERIVATIVE Other derivative instruments Custom 3DRV07 DERIVATIVE Hedge of net investment in foreign operations Custom 3

37


CUSTOM DETAILS

SKU_TOP #root Custom 4

BRANDS_TOP SKU_TOP Brands total Custom 4BRANDS BRANDS_TOP Brands total Custom 4

AMBER BRANDS Amberweiss Custom 4AMBER01 AMBER AmberWeiss KEG30 Custom 4AMBER02 AMBER AmberWeiss NRB45 Custom 4

AMSTE BRANDS Amsterdam Custom 4AMSTE01 AMSTE Amsterdam KEG30 Custom 4AMSTE02 AMSTE Amsterdam CAN50 Custom 4AMSTE03 AMSTE Amsterdam NRB50 Custom 4AMSTE04 AMSTE Amsterdam PET100 Custom 4

ARO BRANDS ARO Custom 4ARO01 ARO ARO PET50 Custom 4

BAVAR BRANDS Bavaria Custom 4BAVAR01 BAVAR Bavaria CAN50 Custom 4BAVAR02 BAVAR Bavaria Dark NRB50 Custom 4BAVAR03 BAVAR Bavaria KEG30 Custom 4BAVAR04 BAVAR Bavaria Unpasteurized NRB50 Custom 4BAVAR05 BAVAR Bavaria Unpasteurized CAN50 Custom 4BAVAR06 BAVAR Bavaria NRB33 Custom 4BAVAR07 BAVAR Bavaria NRB50 Custom 4BAVAR08 BAVAR Bavaria Non-alc. NRB50 Custom 4BAVAR09 BAVAR Bavaria Premium Pilsener NRB33 Custom 4BAVAR10 BAVAR Bavaria Premium Pilsener NRB50 Custom 4BAVAR11 BAVAR Bavaria Premium Pilsener 6x4 NRB50 Custom 4BAVAR12 BAVAR Bavaria Premium Pilsener CAN50 Custom 4BAVAR13 BAVAR Bavaria Premium Pilsener KEG30 Custom 4

BECKS BRANDS Beck's Custom 4BECKS01 BECKS Beck's KEG30 Custom 4BECKS02 BECKS Beck's KEG50 Custom 4BECKS03 BECKS Beck's NRB50 Custom 4BECKS04 BECKS Beck's NRB33 Custom 4

38


CUSTOM DETAILS

BELYM BRANDS Bely medved Custom 4BELYM01 BELYM Bely Medved Zhivoy PET100 Custom 4BELYM02 BELYM Bely Medved Vrozliv NRB50 Custom 4BELYM03 BELYM Bely Medved Zhivoy NRB50 Custom 4BELYM04 BELYM Bely Medved Bezalkogolnoe NRB50 Custom 4BELYM05 BELYM Bely Medved CAN100 Custom 4BELYM06 BELYM Bely Medved CAN50 Custom 4BELYM07 BELYM Bely Medved Mild CAN50 Custom 4BELYM08 BELYM Bely Medved Osoboe CAN50 Custom 4BELYM09 BELYM Bely Medved Strong CAN50 Custom 4BELYM10 BELYM Bely Medved Jivoy NRB50 Custom 4BELYM11 BELYM Bely Medved KEG30 Custom 4BELYM12 BELYM Bely Medved Osoboe KEG30 Custom 4BELYM13 BELYM Bely Medved KEG50 Custom 4BELYM14 BELYM Bely Medved Osoboe KEG50 Custom 4BELYM15 BELYM Bely Medved Krepkoe NRB50 Custom 4BELYM16 BELYM Bely Medved Krepkoe CAN50 Custom 4BELYM17 BELYM Bely Medved Krepkoe PET100 Custom 4BELYM18 BELYM Bely Medved Krepkoe PET200 Custom 4BELYM19 BELYM Bely Medved NRB50 Custom 4BELYM20 BELYM Bely Medved Mild NRB50 Custom 4BELYM21 BELYM Bely Medved Mild Non-alc.NRB50 Custom 4BELYM22 BELYM Bely Medved Non-alc. NRB50 Custom 4BELYM23 BELYM Bely Medved Osoboe NRB50 Custom 4BELYM24 BELYM Bely Medved Osoboe (imp) NRB50 Custom 4BELYM25 BELYM Bely Medved Osoboe Non-alc. NRB50 Custom 4BELYM26 BELYM Bely Medved Strong NRB50 Custom 4BELYM27 BELYM Bely Medved Osoboe Nefilt. NRB50 Custom 4BELYM28 BELYM Bely Medved Svetloe NRB50 Custom 4BELYM29 BELYM Bely Medved Svetloe CAN100 Custom 4BELYM30 BELYM Bely Medved Svetloe CAN50 Custom 4BELYM31 BELYM Bely Medved Svetloe KEG30 Custom 4BELYM32 BELYM Bely Medved Svetloe PET100 Custom 4BELYM33 BELYM Bely Medved Svetloe PET200 Custom 4BELYM34 BELYM Bely Medved v Rozliv PET100 Custom 4BELYM35 BELYM Bely Medved v Rozliv PET200 Custom 4BELYM36 BELYM Bely Medved V Rozliv CAN75 Custom 4BELYM37 BELYM Bely Medved Zhivoy PET200 Custom 4BELYM38 BELYM Bely Medved Zhivoy KEG30 Custom 4BELYM39 BELYM Bely Medved Zhivoy KEG50 Custom 4BELYM40 BELYM Bely Medved Zhivoy PET100 Custom 4BELYM41 BELYM Bely Medved v Rozliv PET150 Custom 4BELYM42 BELYM Bely Medved PET100 Custom 4BELYM43 BELYM Bely Medved PET200 Custom 4BELYM44 BELYM Bely Medved v Rozliv PET250 Custom 4BELYM45 BELYM Bely Medved Zhivoy PET150 Custom 4BELYM46 BELYM Bely Medved Zhivoy PET250 Custom 4BELYM47 BELYM Bely Medved PET150 Custom 4BELYM48 BELYM Bely Medved PET250 Custom 4BELYM49 BELYM Bely Medved Promo PET250 Custom 4

BOMON BRANDS Bomonti Custom 4BOMON01 BOMON Bomonti Unfiltered NRB33 Custom 4BOMON02 BOMON Bomonti Unfiltered NRB50 Custom 4BOMON03 BOMON Bomonti KEG30 Custom 4BOMON04 BOMON Bomonti NRB50 Custom 4BOMON05 BOMON Bomonti NRB33 Custom 4

39


CUSTOM DETAILS

CHISI BRANDS Chisinau Custom 4CHISI01 CHISI Chisinau Aurie CAN50 Custom 4CHISI02 CHISI Chisinau Aurie PET100 Custom 4CHISI03 CHISI Chisinau Aurie RB50 Custom 4CHISI04 CHISI Chisinau Blonda CAN50 Custom 4CHISI05 CHISI Chisinau Blonda KEG50 Custom 4CHISI06 CHISI Chisinau Blonda PET100 Custom 4CHISI07 CHISI Chisinau Blonda PET200 Custom 4CHISI08 CHISI Chisinau Blonda RB50 Custom 4CHISI09 CHISI Chisinau Draft CAN50 Custom 4CHISI10 CHISI Chisinau Draft KEG30 Custom 4CHISI11 CHISI Chisinau Draft Mild RB50 Custom 4CHISI12 CHISI Chisinau Draft PET100 Custom 4CHISI13 CHISI Chisinau Draft RB50 Custom 4CHISI14 CHISI Chisinau Jubilee CAN50 Custom 4CHISI15 CHISI Chisinau Jubilee NRB50 Custom 4CHISI16 CHISI Chisinau Non-alc.ohol CAN50 Custom 4CHISI17 CHISI Chisinau Non-alc.ohol RB50 Custom 4CHISI18 CHISI Chisinau Speciala Tare RB50 Custom 4CHISI19 CHISI Chisinau Unfiltered KEG30 Custom 4CHISI20 CHISI Chisinau Unfiltered NRB50 Custom 4CHISI21 CHISI Chisinau Unfiltered PET100 Custom 4CHISI22 CHISI Chisinau Unpasteurized NRB50 Custom 4CHISI23 CHISI Chisinau Blonda PET150 Custom 4CHISI24 CHISI Chisinau Blonda PET250 Custom 4CHISI25 CHISI Chisinau Aurie PET150 Custom 4CHISI26 CHISI Chisinau Winterbrew NRB50 Custom 4CHISI26 CHISI Chisinau Blonda Promo CAN50 Custom 4

DOBRY BRANDS Dobry Custom 4DOBRY01 DOBRY Dobry Shubin PET100 Custom 4DOBRY02 DOBRY Dobry Shubin PET200 Custom 4

DOLCE BRANDS Dolce Iris Custom 4DOLCE01 DOLCE Dolce Iris NRB33 Custom 4DOLCE02 DOLCE Dolce Iris Rosso NRB33 Custom 4

DUVEL BRANDS Duvel Custom 4DUVEL01 DUVEL Duvel NRB33 Custom 4

EFESP BRANDS Efes pilsen Custom 4EFESP01 EFESP Efes Pilsen CAN50 Custom 4EFESP02 EFESP Efes Pilsen NRB50 Custom 4EFESP03 EFESP Efes Bezalkogolnoe NRB50 Custom 4EFESP04 EFESP Efes Bezalkogolnoe CAN50 Custom 4EFESP05 EFESP Efes Fusion 1х12 NRB50 Custom 4EFESP06 EFESP Efes Fusion NRB50 Custom 4EFESP07 EFESP Efes Pilsener NRB33 Custom 4EFESP08 EFESP Efes Pilsener NRB50 Custom 4EFESP09 EFESP Efes Pilsener 6x4 NRB50 Custom 4EFESP10 EFESP Efes Pilsener CAN50 (export) Custom 4EFESP11 EFESP Efes Pilsener CAN100 Custom 4EFESP12 EFESP Efes Pilsener CAN33 Custom 4EFESP13 EFESP Efes Pilsener CAN50 Custom 4EFESP14 EFESP Efes Pilsener 4x6 CAN50 Custom 4EFESP15 EFESP Efes Pilsener Lager CAN100 Custom 4EFESP16 EFESP Efes Pilsener Lager CAN50 Custom 4EFESP17 EFESP Efes Pilsener KEG30 Custom 4EFESP18 EFESP Efes Pilsener NRB33 Custom 4EFESP19 EFESP Efes Pilsener NRB50 Custom 4EFESP20 EFESP Efes Pilsener NRB50 (export) Custom 4EFESP21 EFESP Efes Pilsener Lager NRB33 Custom 4EFESP22 EFESP Efes Pilsener Lager NRB50 Custom 4EFESP23 EFESP Efes Pilsener Lager Non-alc.NRB50 Custom 4EFESP24 EFESP Efes Pilsener Non-alc.NRB50 Custom 4EFESP25 EFESP Efes Pilsener Mild NRB50 Custom 4EFESP26 EFESP Efes Pilsen RB30 Custom 4EFESP27 EFESP Efes Pilsen RB50 Custom 4EFESP28 EFESP Efes Pilsen Keg5 Custom 4EFESP29 EFESP Efes Pilsen T.Y. NRB33 Custom 4EFESP30 EFESP Efes Pilsen T.Y. NRB50 Custom 4

40


CUSTOM DETAILS

EFSBA BRANDS Efes bahar Custom 4EFSBA01 EFSBA Efes Bahar NRB50 Custom 4

EFSDB BRANDS Efes dark brown Custom 4EFSDB01 EFSDB Efes Dark Brown NRB33 Custom 4

EFSDR BRANDS Efes dark Custom 4EFSDR01 EFSDR Efes Dark NRB50 Custom 4EFSDR02 EFSDR Efes Dark NRB33 Custom 4

EFSUF BRANDS Efes filtresiz Custom 4EFSUF01 EFSUF Efes Filtresiz RB30 Custom 4EFSUF02 EFSUF Efes Filtresiz RB50 Custom 4EFSUF03 EFSUF Efes Filtresiz KEG30 Custom 4EFSUF04 EFSUF Efes Unfiltered NRB50 Custom 4EFSUF05 EFSUF Efes Unfiltered NRB33 Custom 4

EFSIM BRANDS Efes (import) Custom 4EFSIM01 EFSIM Efes (imp) NRB50 Custom 4

EFSLG BRANDS Efes light Custom 4EFSLG01 EFSLG Efes Light NRB50 Custom 4EFSLG02 EFSLG Efes Light NRB33 Custom 4

EFSML BRANDS Efes malt Custom 4EFSML01 EFSML Efes Unpasteurized KEG30 Custom 4EFSML02 EFSML Efes Unpasteurized NRB50 Custom 4

EFSXT BRANDS Efes extra Custom 4EFSXT01 EFSXT Efes Extra NRB50 Custom 4EFSXT02 EFSXT Efes Extra NRB33 Custom 4

ESSAP BRANDS Essap Custom 4ESSAP01 ESSAP ESSA P.G. KEG30 Custom 4ESSAP02 ESSAP ESSA P.G. CAN50 Custom 4ESSAP03 ESSAP ESSA P.G. NRB50 Custom 4

GLDMN BRANDS Gold mine Custom 4GLDMN01 GLDMN Gold Mine CAN100 Custom 4GLDMN02 GLDMN Gold Mine PET100 Custom 4GLDMN03 GLDMN Gold Mine PET200 Custom 4GLDMN04 GLDMN Gold Mine 2x4 PET100 Custom 4GLDMN05 GLDMN Gold Mine NRB50 Custom 4GLDMN06 GLDMN Gold Mine CAN50 Custom 4GLDMN07 GLDMN Gold Mine Dark PET100 Custom 4GLDMN08 GLDMN Gold Mine Dark NRB50 Custom 4GLDMN09 GLDMN Gold Mine Fresh Lemon NRB50 Custom 4GLDMN10 GLDMN Gold Mine Light NRB50 Custom 4GLDMN11 GLDMN Gold Mine Light PET100 Custom 4GLDMN12 GLDMN Gold Mine Yachmennoe PET100 Custom 4GLDMN13 GLDMN Gold Mine Yachmennoe PET200 Custom 4

GREEN BRANDS Green beer Custom 4GREEN01 GREEN Green Beer NRB50 Custom 4GREEN02 GREEN Green Beer CAN50 Custom 4GREEN03 GREEN Green Beer PET100 (1*6) Custom 4GREEN04 GREEN Green Beer PET200 Custom 4GREEN05 GREEN Green Beer СAN100 Custom 4

GROLS BRANDS Grolsch Custom 4GROLS01 GROLS Grolsch Lager NRB50 Custom 4GROLS02 GROLS Grolsch Lager KEG30 Custom 4GROLS03 GROLS Grolsch Lager NRB450 Custom 4GROLS04 GROLS Grolsch Lager 4x6 NRB450 Custom 4GROLS05 GROLS Grolsch Lager 4x6 CAN50 Custom 4GROLS06 GROLS Grolsch Lager CAN50 Custom 4GROLS07 GROLS Grolsch Non-alc.NRB33 Custom 4GROLS08 GROLS Grolsch RB50 Custom 4GROLS09 GROLS Grolsch Non-alc. NRB33 Custom 4GROLS10 GROLS Grolsch Lager NRB45 Custom 4GROLS11 GROLS Grolsch twist-off NRB50 Custom 4

GUSTA BRANDS Gusta Custom 4GUSTA01 GUSTA Gusta NRB33 Custom 4

HEINE BRANDS Heineken Custom 4HEINE01 HEINE Heineken CAN50 Custom 4HEINE02 HEINE Heineken Draught Keg5 Custom 4HEINE03 HEINE Heineken RB33 Custom 4HEINE04 HEINE Heineken KEG30 Custom 4HEINE05 HEINE Heineken NRB33 Custom 4HEINE06 HEINE Heineken NRB50 Custom 4

41


CUSTOM DETAILS

HOLST BRANDS Holsten Custom 4HOLST01 HOLST Holsten PET100 Custom 4HOLST02 HOLST Holsten KEG30 Custom 4HOLST03 HOLST Holsten NRB33 Custom 4HOLST04 HOLST Holsten 4X6 CAN50 Custom 4HOLST05 HOLST Holsten 6X4 CAN50 Custom 4HOLST06 HOLST Holsten CAN50 Custom 4HOLST07 HOLST Holsten NRB50 Custom 4

KAISE BRANDS Kaıser Custom 4KAISE01 KAISE Kaizer NRB50 Custom 4KAISE02 KAISE Kaizer PET200 Custom 4

KOZEL BRANDS Kozel Custom 4KOZEL01 KOZEL Kozel KEG15 Custom 4KOZEL02 KOZEL Kozel KEG30 Custom 4KOZEL03 KOZEL Kozel 4X6 CAN50 Custom 4KOZEL04 KOZEL Kozel 6X4 CAN50 Custom 4KOZEL05 KOZEL Kozel CAN50 Custom 4KOZEL06 KOZEL Kozel NRB50 Custom 4KOZEL07 KOZEL Kozel NRB70 Custom 4KOZEL08 KOZEL Kozel Dark KEG15 Custom 4KOZEL09 KOZEL Kozel Dark KEG30 Custom 4KOZEL10 KOZEL Kozel Dark 4X6 CAN50 Custom 4KOZEL11 KOZEL Kozel Dark CAN50 Custom 4KOZEL12 KOZEL Kozel Dark NRB50 Custom 4KOZEL13 KOZEL Kozel Light KEG30 Custom 4KOZEL14 KOZEL Kozel Light PET100 Custom 4KOZEL15 KOZEL Kozel Pale CAN50 Custom 4KOZEL16 KOZEL Kozel Pale KEG30 Custom 4KOZEL17 KOZEL Kozel Pale NRB50 Custom 4KOZEL18 KOZEL Kozel Lager CAN50 Custom 4KOZEL19 KOZEL Kozel Cerny CAN50 Custom 4KOZEL20 KOZEL Kozel Cerny NRB50 Custom 4KOZEL21 KOZEL Kozel Lager KEG30 Custom 4KOZEL22 KOZEL Kozel Lager NRB50 Custom 4KOZEL23 KOZEL Kozel Pale KEG50 Custom 4

KRGDS BRANDS Karagandiskoe Custom 4KRGDS01 KRGDS Karagandiskoe Dark CAN50 Custom 4KRGDS02 KRGDS Karagandiskoe Lager CAN50 Custom 4KRGDS03 KRGDS Karagandiskoe Strong CAN50 Custom 4KRGDS04 KRGDS Karagandiskoe Lager KEG30 Custom 4KRGDS05 KRGDS Karagandiskoe Lager KEG50 Custom 4KRGDS06 KRGDS Karagandiskoe NRB100 Custom 4KRGDS07 KRGDS Karagandiskoe Bochkovoe NRB50 Custom 4KRGDS08 KRGDS Karagandiskoe Bochkovoe Non-alc. NRB50 Custom 4KRGDS09 KRGDS Karagandiskoe Dark NRB50 Custom 4KRGDS10 KRGDS Karagandiskoe Lager NRB50 Custom 4KRGDS11 KRGDS Karagandiskoe Non-alc.. NRB50 Custom 4KRGDS12 KRGDS Karagandiskoe Strong NRB50 Custom 4

42


CUSTOM DETAILS

KRUZH BRANDS Kruzhka svezhego Custom 4KRUZH01 KRUZH Kruzhka Svezhego CAN50 Custom 4KRUZH02 KRUZH Kruzhka Svezhego KEG30. Custom 4KRUZH03 KRUZH Kruzhka Svezhego Mild CAN50 Custom 4KRUZH04 KRUZH Kruzhka Svezhego NRB50 Custom 4KRUZH05 KRUZH Kruzhka Svezhego beloe NRB50 Custom 4KRUZH06 KRUZH Kruzhka Svezhego beloe Non-alc.NRB50 Custom 4KRUZH07 KRUZH Kruzhka Svezhego Mild NRB50 Custom 4KRUZH08 KRUZH Kruzhka Svezhego Mild Non-alc. NRB50 Custom 4KRUZH09 KRUZH Kruzhka Svezhego Nefiltrov. Non-alc.NRB50 Custom 4KRUZH10 KRUZH Kruzhka Svezhego Nefiltrovan NRB50 Custom 4KRUZH11 KRUZH Kruzhka Svezhego Non-alc.NRB50 Custom 4KRUZH12 KRUZH Kruzhka Svezhego Velvet NRB50 Custom 4

KVASS BRANDS Kvass Custom 4KVASS01 KVASS Kvass KEG30 Custom 4KVASS02 KVASS Kvass KEG50 Custom 4KVASS03 KVASS Kvass NRB50 Custom 4KVASS04 KVASS Kvass PET100 Custom 4KVASS05 KVASS Kvass PET200 Custom 4

LYUBI BRANDS Lyubitelskoe Custom 4LYUBI01 LYUBI Lyubitelskoe CAN50 Custom 4LYUBI02 LYUBI Lyubitelskoe KEG30 Custom 4LYUBI03 LYUBI Lyubitelskoe KEG50 Custom 4LYUBI04 LYUBI Lyubitelskoe NRB100 Custom 4LYUBI05 LYUBI Lyubitelskoe NRB50 Custom 4LYUBI06 LYUBI Lyubitelskoe Zimnee NRB50 Custom 4LYUBI07 LYUBI Lyubitelskoe Barnoe NRB65 Custom 4

MARDR BRANDS Mariachi dry Custom 4MARDR01 MARDR Mariachi Dry NRB33 Custom 4

MARMA BRANDS Marmara Custom 4MARMA01 MARMA M.Black NRB33 Custom 4MARMA02 MARMA Marmara 34 KEG50 Custom 4MARMA03 MARMA Marmara Gold NRB50 Custom 4MARMA04 MARMA Marmara Gold Unpasteurized NRB50 Custom 4MARMA05 MARMA Marmara Gold Unpasteurized T.Y.NRB100 Custom 4MARMA06 MARMA Marmara Gold Unpasteurized T.Y.NRB75 Custom 4MARMA07 MARMA Marmara Gold T.Y.NRB100 Custom 4MARMA08 MARMA Marmara Gold T.Y.NRB75 Custom 4

MARMK BRANDS MarmaraKırmızı Custom 4MARMK01 MARMK Marmara Kırmızı NRB50 Custom 4MARMK02 MARMK Marmara Kırmızı T.Y.NRB75 Custom 4

MARRI BRANDS Marıachı Custom 4MARRI01 MARRI Mariachi NRB33 Custom 4

MILLE BRANDS Mıller Custom 4MILLE01 MILLE Miller GD 4x6 330NRB Custom 4MILLE02 MILLE Miller GD NRB50 Custom 4MILLE03 MILLE Miller GD NRB33 Custom 4

MOJOM BRANDS Mojo mıx Custom 4MOJOM01 MOJOM Mojo Mix NRB33 Custom 4MOJOM02 MOJOM Mojo Mix T.Y.NRB75 Custom 4

MOYAK BRANDS Moya Kaluga Custom 4MOYAK01 MOYAK Moya Kaluga PET100 Custom 4MOYAK02 MOYAK Moya Kaluga KEG30 Custom 4MOYAK03 MOYAK Moya Kaluga NRB50 Custom 4

MTIEL BRANDS Mtıelı Custom 4MTIEL01 MTIEL Mtieli CAN50 Custom 4MTIEL02 MTIEL Mtieli NRB50 Custom 4MTIEL03 MTIEL Mtieli PET100 Custom 4MTIEL04 MTIEL Mtieli PET200 Custom 4MTIEL05 MTIEL Mtieli KEG30 Custom 4MTIEL06 MTIEL Mtieli KEG50 Custom 4

MTSHK BRANDS Matushkin kvass Custom 4MTSHK01 MTSHK Matushk kv PET100 Custom 4

NASHV BRANDS Nash Vkus Custom 4NASHV01 NASHV Nash Kozelus "Produced in Urals" PET100 Custom 4

43


CUSTOM DETAILS

NTKCS BRANDS Natakhtarı csd Custom 4NTKCS01 NTKCS Natakhtari NRB50-CSD-(Pear) Custom 4NTKCS02 NTKCS Natakhtari NRB50-CSD-(Taragon) Custom 4NTKCS03 NTKCS Natakhtari PET100-CSD-(Cream) Custom 4NTKCS04 NTKCS Natakhtari PET100-CSD-(Lemon) Custom 4NTKCS05 NTKCS Natakhtari PET100-CSD-(Orange) Custom 4NTKCS06 NTKCS Natakhtari PET100-CSD-(Peach) Custom 4NTKCS07 NTKCS Natakhtari PET100-CSD-(Pear) Custom 4NTKCS08 NTKCS Natakhtari PET100-CSD-(Saperavi) Custom 4NTKCS09 NTKCS Natakhtari PET100-CSD-(Taragon) Custom 4NTKCS10 NTKCS Natakhtari PET200-CSD-(Cream) Custom 4NTKCS11 NTKCS Natakhtari PET200-CSD-(Peach) Custom 4NTKCS12 NTKCS Natakhtari PET200-CSD-(Pear) Custom 4NTKCS13 NTKCS Natakhtari PET200-CSD-(Saferavi) Custom 4NTKCS14 NTKCS Natakhtari PET200-CSD-(Tarragon) Custom 4

NTKKS BRANDS Natakhtarı kasrıs Custom 4NTKKS01 NTKKS Natakhtari Kasris NRB50 Custom 4NTKKS02 NTKKS Natakhtari Kasris PET100 Custom 4

NTKKV BRANDS Natakhtarı karva Custom 4NTKKV01 NTKKV Natakhtari Karva NRB50 Custom 4NTKKV02 NTKKV Natakhtari Karva PET100 Custom 4

NTKMA BRANDS Natakhtarı maın Custom 4NTKMA01 NTKMA Natakhtari CAN50 Custom 4NTKMA02 NTKMA Natakhtari NRB50 Custom 4NTKMA03 NTKMA Natakhtari PET100 Custom 4NTKMA04 NTKMA Natakhtari PET200 Custom 4NTKMA05 NTKMA Natakhtari KEG30 Custom 4NTKMA06 NTKMA Natakhtari KEG50 Custom 4

NTKXT BRANDS Natakhtarı extra Custom 4NTKXT01 NTKXT Natakhtari Extra CAN50 Custom 4

PERON BRANDS Peroni Custom 4PERON01 PERON Peroni NRB33 Custom 4PERON02 PERON Peroni (imp) NRB33 Custom 4

PILSN BRANDS Pilsner Custom 4PILSN01 PILSN Pilsner Urqelle CAN50 Custom 4PILSN02 PILSN Pilsner Urqelle NRB50 Custom 4PILSN03 PILSN Pilsner Urquell RB50 Custom 4

POLNY BRANDS Polny nokaut Custom 4POLNY01 POLNY Polny Russkiy Nokaut KEG30 Custom 4POLNY02 POLNY Polny Russkiy Nokaut PET100 Custom 4

PURAL BRANDS PURAL Custom 4PURAL01 PURAL PU KEG30 Custom 4PURAL02 PURAL PU NRB33 Custom 4PURAL03 PURAL PU 6X4 CAN50 Custom 4PURAL04 PURAL PU CAN50 Custom 4PURAL05 PURAL PU NRB50 Custom 4

REDDS BRANDS Redd's Custom 4REDDS01 REDDS Redd's 6X4 CAN33 Custom 4REDDS02 REDDS Redd's CAN33 Custom 4REDDS03 REDDS Redd's NRB33 Custom 4REDDS04 REDDS Redd's 6x4 NRB33 Custom 4REDDS05 REDDS Redd's D. P. NRB33 Custom 4REDDS06 REDDS Redd's Dry NRB33 Custom 4REDDS07 REDDS Redds NRB33 Custom 4REDDS08 REDDS Redd's V. F. NRB33 Custom 4

RTFES BRANDS Rtd-festival Custom 4RTFES01 RTFES Festival - Club Mix NRB33 Custom 4RTFES02 RTFES Festival - Coffee Amaretto NRB33 Custom 4RTFES03 RTFES Festival - Gin Tonic NRB33 Custom 4RTFES04 RTFES Festival - Green Tarhun NRB33 Custom 4RTFES05 RTFES Festival - Mojito NRB33 Custom 4RTFES06 RTFES Festival - Orange Boom NRB33 Custom 4RTFES07 RTFES Festival - Pink Grapefruit NRB33 Custom 4

44


CUSTOM DETAILS

RYTSP BRANDS RytsPrim Custom 4RYTSP01 RYTSP RytsPrim Dark KEG25 Custom 4RYTSP02 RYTSP RytsPrim Dark KEG30 Custom 4RYTSP03 RYTSP RytsPrim Light KEG25 Custom 4RYTSP04 RYTSP RytsPrim Light KEG30 Custom 4RYTSP05 RYTSP RytsPrim Light PET100 Custom 4RYTSP06 RYTSP RytsPrim Light PET200 Custom 4RYTSP07 RYTSP RytsPrim LNonf KEG30 Custom 4RYTSP08 RYTSP RytsPrim Strong PET100 Custom 4RYTSP09 RYTSP RytsPrim Strong PET200 Custom 4

SARMA BRANDS Sarmat Custom 4SARMA01 SARMA Sarmat Kruzhka Svezhego NRB50 Custom 4SARMA02 SARMA Sarmat Kruzhka Svezhego PET100 Custom 4SARMA03 SARMA Sarmat Light CAN50 Custom 4SARMA04 SARMA Sarmat Light Keg 30 Custom 4SARMA05 SARMA Sarmat Light NRB50 Custom 4SARMA06 SARMA Sarmat Light PET100 Custom 4SARMA07 SARMA Sarmat Light PET200 Custom 4SARMA08 SARMA Sarmat Non-alc.oholic CAN50 Custom 4SARMA09 SARMA Sarmat Non-alc.oholic NRB50 Custom 4SARMA10 SARMA Sarmat Strong NRB50 Custom 4SARMA11 SARMA Sarmat Strong PET100 Custom 4

SATSU BRANDS Satsu mıx Custom 4SATSU01 SATSU Satsu Mix NRB33 Custom 4SATSU02 SATSU Satsu Mix T.Y.NRB75 Custom 4

SIMBI BRANDS Simbirskoe Custom 4SIMBI01 SIMBI Simbirskoe Light PET100 Custom 4SIMBI02 SIMBI Simbirskoe Light NRB50 Custom 4SIMBI03 SIMBI Simbirskoe Live KEG30 Custom 4SIMBI04 SIMBI Simbirskoe Barkhatnoe NRB50 Custom 4SIMBI05 SIMBI Simbirskoe Myagkoe NRB50 Custom 4SIMBI06 SIMBI Simbirskoe Svetloe NRB50 Custom 4

SOKOL BRANDS Sokol Custom 4SOKOL01 SOKOL Sokol CAN50 Custom 4SOKOL02 SOKOL Sokol Cola NRB50 Custom 4SOKOL03 SOKOL Sokol Cola CAN100 Custom 4SOKOL04 SOKOL Sokol Mohito NRB50 Custom 4SOKOL05 SOKOL Sokol Mohito&Cola NRB50 2+2 Custom 4SOKOL06 SOKOL Sokol Mojito NRB50 Custom 4SOKOL07 SOKOL Sokol Lager NRB50 Custom 4SOKOL08 SOKOL Sokol NRB50 Custom 4SOKOL09 SOKOL Sokol Svetloe PET200 Custom 4SOKOL10 SOKOL Sokol Svetloe NRB50 Custom 4SOKOL11 SOKOL Sokol Svetloe CAN50 Custom 4SOKOL12 SOKOL Sokol Svetloe PET100 Custom 4SOKOL13 SOKOL Sokol Svetloie NRB50 Custom 4SOKOL14 SOKOL Sokol Tequila NRB50 Custom 4

45


CUSTOM DETAILS

STARY BRANDS Stary melnik Custom 4STARY01 STARY Stary Melnik KEG50 Custom 4STARY02 STARY Stary Melnik Lager CAN50 Custom 4STARY03 STARY Stary Melnik Lager NRB50 Custom 4STARY04 STARY Stary Melnik Non-alc.NRB50 Custom 4STARY05 STARY Stary Melnik KEG30 Custom 4STARY06 STARY Stary Melnik Svetloie Can50 Custom 4STARY07 STARY Stary Melnik Svetloie NRB50 Custom 4STARY08 STARY Stary Melnik Zolotoe Can50 Custom 4STARY09 STARY Stary Melnik Zolotoe NRB50 Custom 4STARY10 STARY Stary Melnik Myahkoe NRB50 Custom 4STARY11 STARY Stary Melnik Osoboe NRB50 1х12 Custom 4STARY12 STARY Stary Melnik Barhatnoe NRB50 Custom 4STARY13 STARY Stary Melnik Bezalkogolnoe NRB50 Custom 4STARY14 STARY Stary Melnik Iz Bochonka NRB50 1х12 Custom 4STARY15 STARY Stary Melnik Iz Bochonka CAN50 Custom 4STARY16 STARY Stary Melnik iz Bachionka NRB50 Custom 4STARY17 STARY Stary Melnik iz boch Myag CAN75 Custom 4STARY18 STARY Stary Melnik iz boch Sv CAN75 Custom 4STARY19 STARY Stary Melnik iz boch unfilted NRB50 Custom 4STARY20 STARY Stary Melnik Krepkoe NRB50 Custom 4STARY21 STARY Stary Melnik Krepkoe CAN50 Custom 4STARY22 STARY Stary Melnik Non-alc. NRB50 Custom 4STARY23 STARY Stary Melnik Svetloe NRB50 Custom 4STARY24 STARY Stary Melnik Svetloe NRB50 5+ Custom 4STARY25 STARY Stary Melnik Svetloe CAN100 Custom 4STARY26 STARY Stary Melnik Svetloe CAN50 Custom 4STARY27 STARY Stary Melnik Svetloe 4x6 CAN50 Custom 4STARY28 STARY Stary Melnik Svetloe KEG30 Custom 4STARY29 STARY Stary Melnik Svetloe PET100 Custom 4STARY30 STARY Stary Melnik Temnoe KEG30 Custom 4STARY31 STARY Stary Melnik Zolotoie NRB50 Custom 4

STUDE BRANDS Studenoe Custom 4STUDE01 STUDE Studenoe Class PET100 Custom 4STUDE02 STUDE Studenoe Class PET200 Custom 4STUDE03 STUDE Studenoe Class NRB50 Custom 4STUDE04 STUDE Studenoe Strong PET100 Custom 4STUDE05 STUDE Studenoe Strong PET200 Custom 4STUDE06 STUDE Studenoe Strong NRB50 Custom 4STUDE07 STUDE Studenoe Svetloe PET100 Custom 4STUDE08 STUDE Studenoe Svetloe PET200 Custom 4STUDE09 STUDE Studenoe Svetloe KEG30 Custom 4STUDE10 STUDE Studenoe Svetloe KEG50 Custom 4STUDE11 STUDE Studenoe Svetloe NRB50 Custom 4

TIMIS BRANDS Timisoreana Custom 4TIMIS01 TIMIS Timisoreana CAN50 Custom 4TIMIS02 TIMIS Timisoreana KEG30 Custom 4TIMIS03 TIMIS Timisoreana KEG50 Custom 4TIMIS04 TIMIS Timisoreana NRB50 Custom 4

TRIBO BRANDS Tribo Custom 4TRIBO01 TRIBO TriBo Light PET100 Custom 4TRIBO02 TRIBO TriBo Light PET3 Custom 4TRIBO03 TRIBO TriBo Light KEG30 Custom 4TRIBO04 TRIBO TriBo Light CAN50 Custom 4TRIBO05 TRIBO TriBo Light NRB50 Custom 4TRIBO06 TRIBO TriBo Stron PET100 Custom 4

TYNSH BRANDS Tyan shan Custom 4TYNSH01 TYNSH Tian-Shan Lager CAN50 Custom 4TYNSH02 TYNSH Tian-Shan Strong CAN50 Custom 4TYNSH03 TYNSH Tian-Shan Lager KEG30 Custom 4TYNSH04 TYNSH Tian-Shan Lager NRB50 Custom 4TYNSH05 TYNSH Tian-Shan Lager Non-alc. NRB50 Custom 4TYNSH06 TYNSH Tian-Shan Strong NRB50 Custom 4

VLADP BRANDS Vladpivo Custom 4VLADP01 VLADP Vladp Live PET100 Custom 4VLADP02 VLADP Vladp Live KEG30 Custom 4VLADP03 VLADP Vladp Live KEG50 Custom 4VLADP04 VLADP Vladp Live NRB50 Custom 4

VOSTO BRANDS Vostochnaya Custom 4VOSTO01 VOSTO Vostochnaya Bavaria KEG30 Custom 4

46


CUSTOM DETAILS

WARST BRANDS Warsteıner Custom 4WARST01 WARST Warsteiner NRB50 Custom 4WARST02 WARST Warsteiner CAN50 Custom 4WARST03 WARST Warsteiner RB50 Custom 4WARST04 WARST Warsteiner KEG30 Custom 4

ZHIGB BRANDS Zhigulyovskoe Bochkovoe Custom 4ZHIGB01 ZHIGB Zhigulevskoeyovskoe Bochkovoe PET100 Custom 4ZHIGB02 ZHIGB Zhigulevskoeyovskoe Bochkovoe NRB50 Custom 4ZHIGB03 ZHIGB Zhigulevskoeyovskoe Bochkovoe PET200 Custom 4ZHIGB04 ZHIGB Zhigulevskoeyovskoe Bochkovoe CAN50 Custom 4ZHIGB05 ZHIGB Zhigulevskoeyovskoe Bochkovoe PET250 Custom 4ZHIGB06 ZHIGB Zhigulevskoeyovskoe Bochkovoe KEG50 Custom 4

ZHIGC BRANDS Zhıgulevskoye Classic Custom 4ZHIGC01 ZHIGC Zhigulevskoeevskoe CAN50 Custom 4ZHIGC02 ZHIGC Zhigulevskoeevskoe Mild CAN50 Custom 4ZHIGC03 ZHIGC Zhigulevskoeevskoe KEG30 Custom 4ZHIGC04 ZHIGC Zhigulevskoeevskoe NRB50 Custom 4ZHIGC05 ZHIGC Zhigulevskoeevskoe Mild NRB50 Custom 4ZHIGC06 ZHIGC Zhigulevskoeevskoe Non-alc.NRB50 Custom 4ZHIGC07 ZHIGC Zhigulevskoeevskoe PET100 Custom 4ZHIGC08 ZHIGC Zhigulevskoeevskoe PET200 Custom 4

ZHIGL BRANDS Zhigul Light Custom 4ZHIGL01 ZHIGL Zhigulevskoe Light PET100 Custom 4ZHIGL02 ZHIGL Zhigulevskoe Light PET200 Custom 4ZHIGL03 ZHIGL Zhigulevskoe Light NRB50 Custom 4

ZHIGR BRANDS Zhiguli Razlivnoe Custom 4ZHIGR01 ZHIGR Zhigulevskoei Razlivnoe NRB50 Custom 4

ZHIGS BRANDS Zhigulevskoe Svetloe Custom 4ZHIGS01 ZHIGS Zhigulevskoeevskoe Svetloe KEG30 Custom 4

ZOBOA BRANDS ZoBo Aged Custom 4ZOBOA01 ZOBOA ZoBo Aged CAN50 Custom 4ZOBOA02 ZOBOA ZoBo Aged NRB50 Custom 4ZOBOA03 ZOBOA ZoBo Aged 4X6 CAN50 Custom 4

ZOBOC BRANDS Zobo Classic Custom 4ZOBOC01 ZOBOC ZoBo Classic KEG30 Custom 4ZOBOC02 ZOBOC ZoBo Classic CAN50 Custom 4ZOBOC03 ZOBOC ZoBo Classic NRB50 Custom 4ZOBOC04 ZOBOC ZoBo NRB75 Custom 4ZOBOC05 ZOBOC ZoBo Original KEG30 Custom 4

ZOBOL BRANDS Zobo Light Custom 4ZOBOL01 ZOBOL ZoBo Light KEG15 Custom 4ZOBOL02 ZOBOL ZoBo Light KEG30 Custom 4ZOBOL03 ZOBOL ZoBo Light CAN50 Custom 4ZOBOL04 ZOBOL ZoBo Light NRB50 Custom 4ZOBOL05 ZOBOL ZoBo Light 4x6 CAN50 Custom 4ZOBOL06 ZOBOL ZoBo Light 6x4 CAN50 Custom 4ZOBOL07 ZOBOL ZoBo Light NRB75 Custom 4ZOBOL08 ZOBOL Zobo Light PET100 Custom 4

ZOBOP BRANDS ZoBo Plat. Custom 4ZOBOP01 ZOBOP ZoBo Plat. NRB50 Custom 4

ZOBOR BRANDS Zobo Razlivnoe Custom 4ZOBOR01 ZOBOR ZoBo RazlivnoeNRB50 Custom 4ZOBOR02 ZOBOR ZoBo Razlivnoe NRB75 Custom 4ZOBOR03 ZOBOR Zobo Razlivnoe CAN50 Custom 4ZOBOR04 ZOBOR Zobo Razlivnoe NRB50 Custom 4

ZWEIM BRANDS Zwei meister Custom 4ZWEIM01 ZWEIM Zwei Meister PET100 Custom 4ZWEIM02 ZWEIM Zwei Meister NRB50 Custom 4

47


CUSTOM DETAILS

PACKAGING_TOP SKU_TOP Packaging total Custom 4

PACKAGING PACKAGING_TOP Packaging total Custom 4KEG PACKAGING KEG Custom 4NRB PACKAGING NRB Custom 4CAN PACKAGING CAN Custom 4PET PACKAGING PET Custom 4RB PACKAGING RB Custom 4

IRTYPE_TOP #root Interest rate custom: Custom 4

IRMIN IRTYPE_TOP Minimum interest rate % Custom 4IRMAX IRTYPE_TOP Maximum interest rate % Custom 4IRAVG IRTYPE_TOP Weighted average interest rate % Custom 4CAPEX_TOP #root Capex budget detail Custom 4

GRWTH CAPEX Growth Custom 4COSTRE CAPEX Cost reduction Custom 4REPLAC CAPEX Replacement Custom 4MANDAT CAPEX Mandatory Custom 4CHANNEL C5_TOP Total Custom 5

KA CHANNEL Key accounts Custom 5DS CHANNEL Distributors Custom 5DL CHANNEL Dealers Custom 5EX CHANNEL Export Custom 5CREDIT_RISK C5_TOP Total Custom 5

CRISK001 CREDIT_RISK Maximum exposure to credit risk at the end of reporting period Custom 5CRISK00101 CRISK001 Maximum credit risk secured by guarantees Custom 5

CRISK002 CRISK001 Net carrying amount of financial assets that are neither past due nor impaired Custom 5CRISK003 CRISK001 Car. amt. of fin.ass whs term has been renegotiated, otherwise pastdue or imp. Custom 5CRISK004 CRISK001 Net carrying amount of financial assets past due but not impaired Custom 5

CRISK00401 CRISK001 Under guarantee Custom 5CRISK005 CRISK001 Net carrying amount of financial assets impaired Custom 5

CRISK00501 CRISK005 Past due (gross carrying value) Custom 5CRISK0050101 CRISK00501 Impaired (-) Custom 5CRISK0050102 CRISK00501 Net carrying amount of financial assets under guarantee Custom 5

CRISK00502 CRISK005 Not past due (gross carrying value) Custom 5CRISK0050201 CRISK00502 Impaired (-) Custom 5CRISK0050202 CRISK00502 Net carrying amount of financial assets under guarantee Custom 5

CRISK006 CRISK001 Off_balance sheet items which include credit risk Custom 5CURRENCY CURRENCY_TOP Total Custom 6

ETRY CURRENCY Turkish Lira Custom 6EUSD CURRENCY US Dollar Custom 6EEUR CURRENCY Euro Custom 6ERUR CURRENCY Russian Ruble Custom 6EKZT CURRENCY Kazakh Tenge Custom 6EMDL CURRENCY Moldovan Leu Custom 6EGEL CURRENCY Georgian Lari Custom 6EUAH CURRENCY Ukraine Hryvnya Custom 6EGBP CURRENCY Pound Sterling Custom 6EAZN CURRENCY Azerbaijani Manat Custom 6EJPY CURRENCY Japanese Yen Custom 6EPKR CURRENCY Pakistan Rupee Custom 6EKGS CURRENCY Kyrgyz Som Custom 6EIQD CURRENCY Iraqi Dinar Custom 6EJOD CURRENCY Jordan Dinar Custom 6ETMT CURRENCY Turkmenistan Manat Custom 6ETJS CURRENCY Somoni Custom 6EBYR CURRENCY Belarussian Ruble Custom 6PCUR CURRENCY_ORG Parent Currency Custom 6PSEGMENT PSEGMENT_TOP Product segment Custom 6

BEER PSEGMENT Beer Custom 6NBEER PSEGMENT Non-beer Custom 6SOFTD PSEGMENT Soft drink Custom 6

48

HFM Code HFM Description Account Type Custom1 Custom2 Custom3 Custom4 Custom5 Custom6 ICP detail

BS00101 Cash and cash equivalents Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS0010101 Cash on hand Asset CURRENCY_TOPBS0010102 Bank accounts Asset CURRENCY_TOP [ICP Top]

BS001010201 Demand deposits Asset CURRENCY_TOP [ICP Top]BS001010202 Time deposits Asset MATURITY_TOP CURRENCY_TOP [ICP Top]

BS0010103 Reverse repurchase agreements Asset MATURITY_TOP CURRENCY_TOPBS0010104 Interest income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS0010106 Cheques received Asset CURRENCY_TOPBS0010199 Other cash and cash equivalent Asset CURRENCY_TOP

BS00101IR Cash and cash equivalents interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS001010202IR Time deposits interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS0010103IR Reverse repurchase agreements interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS0010105IR Other cash and cash equivalents interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00102 Current financial investments Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS0010201 Available for sales current financial assets Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]

BS001020101 AFS - investment funds Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS00102010101 AFS - investment funds - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS00102010102 AFS - investment funds income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]

BS001020102 AFS - government bonds Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00102010201 AFS - government bonds - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00102010202 AFS - government bonds income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS001020103 AFS - eurobond Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00102010301 AFS - eurobond - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00102010302 AFS - eurobond income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS001020104 AFS - time deposits with original maturity over 3 months Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS00102010401 AFS - time deposits with original maturity over 3 months - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS00102010402 AFS - time deposits with original maturity over 3 months income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]

BS001020105 AFS - listed securities Asset MOVEMENTS_TOP MS_COMPANY_TOP CURRENCY_TOPBS001020106 AFS - not listed securities Asset MOVEMENTS_TOP MS_COMPANY_TOP CURRENCY_TOP

BS0010202 Held to maturity current financial assets Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS001020201 HTM - investment funds Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]

BS00102020101 HTM - investment funds - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS00102020102 HTM - investment funds income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]

BS001020202 HTM - government bonds Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00102020201 HTM - government bonds - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00102020202 HTM - government bonds income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS001020203 HTM - eurobond Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00102020301 HTM - eurobond - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00102020302 HTM - eurobond income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS001020204 HTM - time deposits with original maturity over 3 months Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS00102020401 HTM - time deposits with original maturity over 3 months - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]BS00102020402 HTM - time deposits with original maturity over 3 months income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP [ICP Top]

BS00102IR Current financial investments interest rate % Balance IRTYPE_TOPBS00102010101IR AFS - investment funds - principal interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102010102IR AFS - investment funds income accrual interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102010201IR AFS - government bonds - principal interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102010202IR AFS - government bonds income accrual interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102010301IR AFS - eurobond - principal interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102010302IR AFS - eurobond income accrual interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102010401IR AFS - time deposits with original maturity over 3 months-principal int. rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102010402IR AFS - time deposits with original maturity over 3 months inc. accr. int. rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102020101IR HTM - investment funds - principal interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102020102IR HTM - investment funds income accrual interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102020201IR HTM - government bonds - principal interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102020202IR HTM - government bonds income accrual interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102020301IR HTM - eurobond interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102020302IR HTM - eurobond income accrual interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102020401IR HTM - time deposits with original maturity over 3 months-principal int. rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00102020402IR HFM - time deposits with original maturity over 3 months inc. accr. int. rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS001020105OR AFS - listed securities ownership rate % Balance MS_COMPANY_TOP CURRENCY_TOPBS001020106OR AFS - not listed securities ownership rate % Balance MS_COMPANY_TOP CURRENCY_TOP

ACCOUNTS WITH CUSTOM DETAILS

49



BS00103 Current trade receivables Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS00103SUB Current trade receivables from 3rd parties Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0010301 Trade receivables Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0010302 Notes receivable and post-dated cheques Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0010303 Doubtful accounts Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0010305 Deposit receivables for returnable containers Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0010304 Other trade receivables Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0010306 Provision for doubtful accounts (-) Asset MATURITY_TOP MOVEMENTS_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0010401 Current trade receivables from related parties Asset MATURITY_TOP C5_TOP CURRENCY_TOP

BS00105 Other receivables Asset MATURITY_TOP CURRENCY_TOPBS00105SUB Other receivables from 3rd parties Asset MATURITY_TOP CURRENCY_TOPBS0010503 Receivable from personnel Asset MATURITY_TOP CURRENCY_TOPBS0010502 Deposits and colleterals given Asset MATURITY_TOP CURRENCY_TOPBS0010505 Receivables from public government institution Asset MATURITY_TOP CURRENCY_TOPBS0010501 Other receivables (other) Asset MATURITY_TOP CURRENCY_TOPBS0010504 Provision for other receivables (-) Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0010402 Other receivables from related parties Asset MATURITY_TOP CURRENCY_TOP

BS00106 Current biological assets Asset MATURITY_TOP MOVEMENTS_TOPBS0010601 Current biological assets-1 Asset MATURITY_TOP MOVEMENTS_TOPBS0010602 Current biological assets-2 Asset MATURITY_TOP MOVEMENTS_TOP

BS00107 Inventories Asset MOVEMENTS_TOP SKU_TOPBS0010701 Finished goods Asset SKU_TOPBS0010718 Trade goods Asset SKU_TOPBS0010702 Work-in-progress AssetBS0010703 Raw materials AssetBS0010704 Packaging materials (other than bottles and cases) AssetBS0010705 Bottles and cases AssetBS0010706 Supplies and spare parts AssetBS0010720 Goods in transit Asset SKU_TOP

BS001072001 GIT-Trade goods Asset SKU_TOPBS001072002 GIT-Raw materials AssetBS001072003 GIT-Packaging materials (other than bottles and cases) AssetBS001072004 GIT-Bottles and cases AssetBS001072005 GIT-Supplies and spare parts Asset

BS0010707 Promotion and advertising materials AssetBS0010708 Other inventories AssetBS0010709 Provision for finished goods (-) Asset MOVEMENTS_TOP SKU_TOPBS0010719 Provision for trade goods (-) Asset MOVEMENTS_TOP SKU_TOPBS0010710 Provision for work-in-progress (-) Asset MOVEMENTS_TOPBS0010711 Provision for raw materials (-) Asset MOVEMENTS_TOPBS0010712 Provision for packaging materials (other than bottles and cases) (-) Asset MOVEMENTS_TOPBS0010713 Provision for bottles and cases (-) Asset MOVEMENTS_TOPBS0010714 Provision for supplies and spare parts (-) Asset MOVEMENTS_TOPBS0010715 Provision for goods in transit (-) Asset MOVEMENTS_TOPBS0010716 Provision for promotion and advertising materials (-) Asset MOVEMENTS_TOPBS0010717 Provision for other inventories (-) Asset MOVEMENTS_TOP

BS00109 Other current assets Asset CURRENCY_TOPBS0010902 Deferred charges Asset CURRENCY_TOPBS0010903 Prepaid taxes (other than income tax and VAT) Asset CURRENCY_TOPBS0010904 Value added tax (VAT) deductible and transferred Asset CURRENCY_TOPBS0010905 Income accruals Asset CURRENCY_TOPBS0010907 Stock count difference Asset CURRENCY_TOPBS0010908 Job advances Asset CURRENCY_TOPBS0010909 Personnel advances Asset CURRENCY_TOPBS0010911 Other current assets (other) Asset CURRENCY_TOP

BS00110 Current derivative financial instruments (asset) Asset MATURITY_TOP MOVEMENTS_TOP DERIVATIVE_TOP CURRENCY_TOPBS00110IR Current derivative financial instruments (asset) interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00110CV Current derivative financial instruments (asset) contract value Asset MATURITY_TOP DERIVATIVE_TOP CURRENCY_TOP

50



BS00111 Asset held-for-sale and discontinued operations AssetBS0011101 AHFS-Trade and other receivables AssetBS0011102 AHFS-Inventories AssetBS0011103 AHFS-Other current assets AssetBS0011104 AHFS-Property, plant and equipment AssetBS0011105 AHFS-Goodwill AssetBS0011106 AHFS-Other intangible assets AssetBS0011107 AHFS-Other assets Asset

BS00112 Receivables from continuing construction contracts AssetBS00113 Assets related to current period income tax Asset MOVEMENTS_TOPBS00114 Current prepaid expenses Asset CURRENCY_TOPBS0011401 Current prepayments Asset CURRENCY_TOPBS0011402 Advances given to suppliers (related with inventory and other current assets) Asset CURRENCY_TOPBS0011403 Other current prepaid expenses Asset CURRENCY_TOP

BS00201 Investments in associates Asset MOVEMENTS_TOP CURRENCY_ORGBS00201OR Investments in associates - ownership rate % BalanceBS00202 Non current financial investments Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0020201 Available for sales non current financial assets Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS002020101 AFS - investment funds non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202010101 AFS - investment funds - principal non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202010102 AFS - investment funds income accrual non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS002020102 AFS - government bonds non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202010201 AFS - government bonds - principal non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202010202 AFS - government bonds income accrual non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS002020103 AFS - eurobond non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202010301 AFS - eurobond - principal non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202010302 AFS - eurobond income accrual non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS002020104 AFS - time deposits with original maturity over 1 year Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202010401 AFS - time deposits with original maturity over 1 year - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202010402 AFS - time deposits with original maturity over 1 year income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS002020105 AFS - listed securities non current Asset MOVEMENTS_TOP MS_COMPANY_TOP CURRENCY_TOPBS002020106 AFS - not listed securities non current Asset MOVEMENTS_TOP MS_COMPANY_TOP CURRENCY_TOP

BS0020202 Held to maturity non current financial assets Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS002020201 HTM - investment funds non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS00202020101 HTM - investment funds - principal non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202020102 HTM - investment funds income accrual non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS002020202 HTM - government bonds non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202020201 HTM - government bonds - principal non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202020202 HTM - government bonds income accrual non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS002020203 HTM - eurobond non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202020301 HTM - eurobond non current - principal non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202020302 HTM - eurobond income accrual non current Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS002020204 HTM - time deposits with original maturity over 1 year Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202020401 HTM - time deposits with original maturity over 1 year - principal Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00202020402 HTM - time deposits with original maturity over 1 year income accrual Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

51



BS00202IR Non current financial investments interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202010101IR AFS - investment funds - principal non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202010102IR AFS - investment funds income accrual non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202010201IR AFS - government bonds - principal non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202010202IR AFS - government bonds income accrual non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202010301IR AFS - eurobond - principal non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202010302IR AFS - eurobond income accrual non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202010401IR AFS - time deposits with original maturity over 1 year - principal int. rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202010402IR AFS - time deposits with original mat. Over 1 year income accrual int. rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202020101IR HTM - investment funds - principal non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202020102IR HTM - investment funds income accrual non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202020201IR HTM - government bonds - principal non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202020202IR HTM - government bonds income accrual non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202020301IR HTM - eurobond non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202020302IR HTM - eurobond income accrual non current interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202020401IR HTM - time deposits with original maturity over 1 year - principal int. rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS00202020402IR HTM - time deposits with original mat. Over 1 year income accrual int. rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS002020105OR AFS - listed securities non current ownership rate % Balance MATURITY_TOP MS_COMPANY_TOP CURRENCY_TOPBS002020106OR AFS - not listed securities non current ownership rate % Balance MATURITY_TOP MS_COMPANY_TOP CURRENCY_TOPBS00203 Non current trade receivables Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS00203SUB Non current trade receivables from 3rd parties Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0020301 Non current trade receivables Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0020302 Non current notes receivable and post-dated cheques Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0020303 Non current doubtful accounts Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0020305 Non current deposit receivables for returnable containers Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0020304 Other non current trade receivables Asset MATURITY_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0020306 Provision for non current doubtful accounts (-) Asset MATURITY_TOP MOVEMENTS_TOP CUSTOMER_TOP C5_TOP CURRENCY_TOPBS0020401 Non current trade receivables from related parties Asset MATURITY_TOP C5_TOP CURRENCY_TOP

BS00205 Other non current receivables Asset MATURITY_TOP CURRENCY_TOPBS00205SUB Other non current receivables from 3rd parties Asset MATURITY_TOP CURRENCY_TOPBS0020503 Non current receivable from personnel Asset MATURITY_TOP CURRENCY_TOPBS0020502 Non current deposits and colleterals given Asset MATURITY_TOP CURRENCY_TOPBS0020501 Other non current receivables (other) Asset MATURITY_TOP CURRENCY_TOPBS0020504 Provision for other non current receivables (-) Asset MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0020402 Other non current receivables from related parties Asset MATURITY_TOP CURRENCY_TOP

BS00206 Non current biological assets Asset MATURITY_TOP MOVEMENTS_TOPBS0020601 Non current biological assets-1 Asset MATURITY_TOP MOVEMENTS_TOPBS0020602 Non current biological assets-2 Asset MATURITY_TOP MOVEMENTS_TOP

BS00207 Property, plant and equipment Asset MOVEMENTS_TOPBS0020701 Property, plant and equipment cost Asset MOVEMENTS_TOP

BS002070101 Land Asset MOVEMENTS_TOP CAPEX_TOPBS002070102 Land improvements Asset MOVEMENTS_TOP CAPEX_TOPBS002070103 Buildings Asset MOVEMENTS_TOP CAPEX_TOPBS002070104 Infrastructure Asset MOVEMENTS_TOP CAPEX_TOPBS002070105 Leasehold improvements Asset MOVEMENTS_TOP CAPEX_TOPBS002070106 Machinery and equipment Asset MOVEMENTS_TOP CAPEX_TOPBS002070107 Motor vehicles Asset MOVEMENTS_TOP CAPEX_TOPBS002070108 Furniture and fixture Asset MOVEMENTS_TOP CAPEX_TOPBS002070109 Other tangible assets Asset MOVEMENTS_TOP CAPEX_TOPBS002070110 Construction in progress Asset MOVEMENTS_TOP CAPEX_TOP

BS0020702 Property, plant and equipment accumulated depreciation (-) Asset MOVEMENTS_TOPBS002070202 Land improvements accumulated depreciation (-) Asset MOVEMENTS_TOPBS002070203 Buildings accumulated depreciation (-) Asset MOVEMENTS_TOPBS002070204 Infrastructure accumulated depreciation (-) Asset MOVEMENTS_TOPBS002070205 Leasehold improvements accumulated depreciation (-) Asset MOVEMENTS_TOPBS002070206 Machinery and equipment accumulated depreciation (-) Asset MOVEMENTS_TOPBS002070207 Motor vehicles accumulated depreciation (-) Asset MOVEMENTS_TOPBS002070208 Furniture and fixture accumulated depreciation (-) Asset MOVEMENTS_TOPBS002070209 Other tangible assets accumulated depreciation (-) Asset MOVEMENTS_TOP

52



BS00209 Other non current assets Asset CURRENCY_TOPBS0020902 Non current prepayments for finance lease Asset CURRENCY_TOPBS0020903 Non current deferred VAT and other taxes Asset CURRENCY_TOPBS0020904 Non current VAT deductible and transferred Asset CURRENCY_TOPBS0020905 Non current income accruals Asset CURRENCY_TOPBS0020907 Other non current assets (other) Asset CURRENCY_TOPBS002INT Intangible assets Asset MOVEMENTS_TOP

BS00210 Goodwill Asset MOVEMENTS_TOPBS0021001 Goodwill (cost) Asset MOVEMENTS_TOPBS0021002 Amortization of goodwill (-) Asset MOVEMENTS_TOPBS0021003 Impairment of goodwill (-) Asset MOVEMENTS_TOP

BS00211 Intangible assets Asset MOVEMENTS_TOPBS0021101 Intangible assets cost Asset MOVEMENTS_TOP

BS002110101 Rights Asset MOVEMENTS_TOPBS002110102 Bottling and distribution agreements Asset MOVEMENTS_TOPBS002110103 Trademarks Asset MOVEMENTS_TOPBS002110104 Licence and distribution agreements Asset MOVEMENTS_TOPBS002110105 Other intangible assets Asset MOVEMENTS_TOP

BS0021102 Intangible assets accumulated amortization (-) Asset MOVEMENTS_TOPBS002110201 Rights accumulated amortization (-) Asset MOVEMENTS_TOPBS002110202 Bottling and distribution agreements accumulated amortization (-) Asset MOVEMENTS_TOPBS002110203 Trademarks accumulated amortization (-) Asset MOVEMENTS_TOPBS002110204 Licence and distribution agreements accumulated amortization (-) Asset MOVEMENTS_TOPBS002110205 Other intangible assets accumulated amortization (-) Asset MOVEMENTS_TOP

BS00212 Investment properties Asset MOVEMENTS_TOPBS0021201 Investment property cost Asset MOVEMENTS_TOP

BS002120101 IP-Land Asset MOVEMENTS_TOPBS002120102 IP-Land improvements Asset MOVEMENTS_TOPBS002120103 IP-Buildings Asset MOVEMENTS_TOPBS002120104 IP-Infrastructure Asset MOVEMENTS_TOPBS002120105 IP-Leasehold improvements Asset MOVEMENTS_TOPBS002120109 IP-Other tangible assets Asset MOVEMENTS_TOPBS002120110 IP-Construction in progress Asset MOVEMENTS_TOP

BS0021202 Investment property accumulated depreciation Asset MOVEMENTS_TOPBS002120202 IP-Land improvements accumulated depreciation (-) Asset MOVEMENTS_TOPBS002120203 IP-Buildings accumulated depreciation (-) Asset MOVEMENTS_TOPBS002120204 IP-Infrastructure accumulated depreciation (-) Asset MOVEMENTS_TOPBS002120205 IP-Leasehold improvements accumulated depreciation (-) Asset MOVEMENTS_TOPBS002120209 IP-Other tangible assets accumulated depreciation (-) Asset MOVEMENTS_TOP

BS00213 Non current derivative financial instruments (asset) Asset MATURITY_TOP MOVEMENTS_TOP DERIVATIVE_TOP CURRENCY_TOPBS00213IR Non current derivative financial instruments (asset) interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00213CV Non current derivative financial instruments (asset) contract value Asset MATURITY_TOP DERIVATIVE_TOP CURRENCY_TOPBS00214 Non current prepaid expenses Asset CURRENCY_TOPBS0021401 Non current prepayments Asset CURRENCY_TOPBS0021402 Non current advances given to suppliers (related with fixed assets) Asset CURRENCY_TOPBS0021403 Other non current prepaid expenses Asset CURRENCY_TOP

BS00301 Current portion of long term borrowings Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0030101 Current portion of long-term borrowings principal Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0030102 Current portion of long-term borrowings interest accruals Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0030103 Current portion of finance lease obligations principal Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0030104 Current portion of finance lease obligations interest accruals Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS00301IR Current portion of long term borrowings interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS0030101IR Current portion of long-term borrowings principal interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS0030102IR Current portion of long-term borrowings interest accruals interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS0030103IR Current portion of finance lease obligations principal interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOPBS0030104IR Current portion of finance lease obligations interest accruals interest rate % Balance MATURITY_TOP IRTYPE_TOP CURRENCY_TOP

53



BS00301ST Short term borrowings Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00301ST01 Short term bank borrowings principal Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00301ST02 Short term bank borrowings interest accruals Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00301ST03 Finance lease obligations principal Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00301ST04 Finance lease obligations interest accruals Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS00301STIR Short term borrowings interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00301ST01IR Short term bank borrowings principal interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00301ST02IR Short term bank borrowings interest accruals interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00301ST03IR Finance lease obligations principal interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00301ST04IR Finance lease obligations interest accruals interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00302 Other financial liabilities Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00303 Current trade payables Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS00303SUB Current trade payables to 3rd parties Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0030301 Trade payables Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0030302 Notes payables Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0030303 Other trade payables Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0030304 Accrued expenses Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0030401 Current trade payables to related parties Liability MATURITY_TOP CURRENCY_TOP

BS00305 Other current payables Liability MATURITY_TOP CURRENCY_TOPBS00305SUB Other current payables to 3rd parties Liability MATURITY_TOP CURRENCY_TOPBS0030501 Deposits and guarantees taken Liability MATURITY_TOP CURRENCY_TOPBS0030502 Taxes and funds payable Liability MATURITY_TOP CURRENCY_TOP

BS003050201 Excise payable Liability MATURITY_TOP CURRENCY_TOPBS003050202 VAT payable Liability MATURITY_TOP CURRENCY_TOPBS003050204 Other non-corporate taxes payable Liability MATURITY_TOP CURRENCY_TOP

BS0030504 Deposit liability for returnable containers Liability MATURITY_TOP CURRENCY_TOPBS0030505 Dividends payable Liability MATURITY_TOP CURRENCY_TOPBS0030506 Other current payables (other) Liability MATURITY_TOP CURRENCY_TOPBS0030402 Other current payables to related parties Liability MATURITY_TOP CURRENCY_TOP

BS00306 Short term provisions Liability MOVEMENTS_TOPBS0030601 Provision for short term employee benefits Liability MOVEMENTS_TOP

BS003060101 Management bonus accruals Liability MOVEMENTS_TOPBS003060102 Provision for vacation pay liability Liability MOVEMENTS_TOPBS003060103 Provision for short term retirement pay liability Liability MOVEMENTS_TOPBS003060104 Other short term employee benefits Liability MOVEMENTS_TOP

BS0030602 Other current provisions Liability MOVEMENTS_TOPBS003060201 Current provisions related with legal authorities (lawsuits) Liability MOVEMENTS_TOPBS003060202 Other current provisions (other) Liability MOVEMENTS_TOP

54



BS00309 Provision for corporate tax Liability MOVEMENTS_TOPBS00310 Other current liabilities Liability CURRENCY_TOPBS0031001 Put option liability Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0031004 Deferred VAT and other taxes Liability CURRENCY_TOPBS0031006 Stock count difference Liability CURRENCY_TOPBS0031008 Other current liabilities (other) Liability CURRENCY_TOP

BS00311 Liabilities held-for-sale and discontinued operations LiabilityBS0031101 AHFS-Trade and other payables LiabilityBS0031102 AHFS-Other current liabilities LiabilityBS0031103 AHFS-Provisions LiabilityBS0031104 AHFS-Other non current liabilities Liability

BS00312 Current derivative financial instruments (liability) Liability MATURITY_TOP MOVEMENTS_TOP DERIVATIVE_TOP CURRENCY_TOPBS00312IR Current derivative financial instruments (liability) interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00312CV Current derivative financial instruments (liability) contract value Liability MATURITY_TOP DERIVATIVE_TOP CURRENCY_TOPBS00313 Deferred income from continuing construction contracts LiabilityBS00314 Short term deferred income Liability CURRENCY_TOPBS0031401 Short term deferred income Liability CURRENCY_TOPBS0031402 Short term advances received Liability CURRENCY_TOP

BS00315 Employee benefits payable Liability CURRENCY_TOPBS0031501 Wages and salaries payable to personnel Liability CURRENCY_TOPBS0031502 Other social payables to personnel Liability CURRENCY_TOPBS0031503 Social security premiums and witholding tax Liability MATURITY_TOP CURRENCY_TOP

BS00401 Long term borrowings Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0040101 Long term bank borrowings Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS0040102 Long term finance lease obligations Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOP

BS00401IR Long term borrowings interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS0040101IR Long term bank borrowings interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS0040102IR Long term finance lease obligations interest rate % Balance IRTYPE_TOP CURRENCY_TOPBS00402 Other non current financial liabilities Liability MATURITY_TOP MOVEMENTS_TOP CURRENCY_TOPBS00403 Non current trade payables Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS00403SUB Non current trade payables to 3rd parties Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0040301 Non current trade payables Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0040302 Non current notes payables Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0040303 Other non current trade payables Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0040304 Non current accrued expenses Liability MATURITY_TOP SUPPLIER_TOP C5_TOP CURRENCY_TOPBS0040401 Non current trade payables to related parties Liability MATURITY_TOP CURRENCY_TOP

BS00405 Other non current payables Liability MATURITY_TOP CURRENCY_TOPBS00405SUB Other non current payables to 3rd parties Liability MATURITY_TOP CURRENCY_TOPBS0040501 Non current deposits and guarantees taken Liability MATURITY_TOP CURRENCY_TOPBS0040502 Non current taxes and funds payable Liability MATURITY_TOP CURRENCY_TOP

BS004050201 Excise non current payable Liability MATURITY_TOP CURRENCY_TOPBS004050202 VAT non current payable Liability MATURITY_TOP CURRENCY_TOPBS004050204 Other non corporate taxes payable non current Liability MATURITY_TOP CURRENCY_TOP

BS0040503 Non current deposit liability for returnable containers Liability MATURITY_TOP CURRENCY_TOPBS0040504 Non current dividends payable Liability MATURITY_TOP CURRENCY_TOPBS0040505 Others non current payables (other) Liability MATURITY_TOP CURRENCY_TOPBS0040402 Other non current payables to related parties Liability MATURITY_TOP CURRENCY_TOP

BS00406 Non current provisions Liability MOVEMENTS_TOPBS0040601 Provision for long term employee benefits Liability MOVEMENTS_TOP

BS004060101 Provision for long term retirement pay liability Liability MOVEMENTS_TOPBS004060102 Long-term incentive plans Liability MOVEMENTS_TOPBS004060103 Seniority bonus accrual Liability MOVEMENTS_TOPBS004060104 Other long term employee benefits Liability MOVEMENTS_TOP

BS0040602 Other long term provisions Liability MOVEMENTS_TOPBS004060201 Non current provisions related with legal authorities (lawsuits) Liability MOVEMENTS_TOPBS004060202 Other non current provisions (other) Liability MOVEMENTS_TOP

55



BS00409 Other non current liabilities Liability CURRENCY_TOPBS0040901 Non current put option liability Liability MATURITY_TOP CURRENCY_TOPBS0040904 Non current deferred VAT and other taxes Liability CURRENCY_TOPBS0040906 Non current liabilities related to current period income tax Liability CURRENCY_TOPBS0040907 Other non current liabilities (other) Liability CURRENCY_TOP

BS00410 Non current derivative financial instruments (liability) Liability MATURITY_TOP MOVEMENTS_TOP DERIVATIVE_TOP CURRENCY_TOPBS00410CV Non current derivative financial instruments (liability) contract value Liability MATURITY_TOP DERIVATIVE_TOP CURRENCY_TOPBS00410IR Non current derivative financial instruments (liability) interest rate Balance IRTYPE_TOP CURRENCY_TOPBS00414 Non current deferred income Liability CURRENCY_TOPBS0041401 Non current deferred income Liability CURRENCY_TOPBS0041402 Non current advances received Liability CURRENCY_TOP

BS005 Equity attributable to equity holders of the parent Liability MOVEMENTS_TOP CURRENCY_ORGBS00501 Issued capital Liability MOVEMENTS_TOP CURRENCY_ORGBS00502 Inflation adjustment to issued capital Liability MOVEMENTS_TOP CURRENCY_ORGBS00503 Share premium/(discount) Liability MOVEMENTS_TOP CURRENCY_ORGBS00513 Cumulative other compr.income/(expense) not to be classified in income statement Liability MOVEMENTS_TOP CURRENCY_ORG

BS0051301 Revaluation and remeasurment gain / (loss) (not to be classified) Liability MOVEMENTS_TOP CURRENCY_ORGBS0051302 Other Gain / (loss) (not to be classified) Liability MOVEMENTS_TOP CURRENCY_ORG

BS00514 Cumulative other compr. income/(expense) may be classified in income statement Liability MOVEMENTS_TOP CURRENCY_ORGBS0051401 Currency translation differences Liability MOVEMENTS_TOP CURRENCY_ORGBS0051402 Hedge gain / (loss) Liability MOVEMENTS_TOP CURRENCY_ORGBS0051403 Revaluation and reclassification gain / (loss) (may be classified) Liability MOVEMENTS_TOP CURRENCY_ORGBS0051404 Other gain / (loss) (may be classified) Liability MOVEMENTS_TOP CURRENCY_ORG

BS00509 Minority put option liability reserve Liability MOVEMENTS_TOP CURRENCY_ORGBS00504 Fair value reserve Liability MOVEMENTS_TOP CURRENCY_ORGBS00506 Restricted reserves allocated from net income Liability MOVEMENTS_TOP CURRENCY_ORGBS00507 Other reserves Liability MOVEMENTS_TOP CURRENCY_ORGBS00510 Retained earnings Liability MOVEMENTS_TOP CURRENCY_ORGBS00511 Net income / (loss) Liability MOVEMENTS_TOP CURRENCY_ORG

BS00512 Non controlling interests Liability MOVEMENTS_TOP CURRENCY_ORGBSDTNET Deferred tax assets/(liabilities), net Asset MOVEMENTS_TOPBS00108 Current deferred tax assets Asset MOVEMENTS_TOPBS00208 Non current deferred tax assets Asset MOVEMENTS_TOPBS00308 Current deferred tax liabilities Liability MOVEMENTS_TOPBS0030801 CDTL-Property, plant and equipment Liability MOVEMENTS_TOPBS0030802 CDTL-Intangibles Liability MOVEMENTS_TOP

BS00408 Non current deferred tax liabilities Liability MOVEMENTS_TOPBSFINLEASE Net book value AssetBSFINLEASE01 Total cost Asset

BSFINLEASE0101 Buildings AssetBSFINLEASE0102 Machinery and equipment AssetBSFINLEASE0103 Other property, plant and equipment Asset

BSFINLEASE02 Accumulated depreciation (-) AssetOPLEASE Operating leases Asset MATURITY_TOPOPLEASE01 Basic expense Asset MATURITY_TOPOPLEASE02 Contingent expenses Asset MATURITY_TOPOPLEASE03 Sublease income Asset MATURITY_TOP

CFHFSDO Total cash flows from AHFS and discontinued operations RevenueCFHFSDO01 Operating cash flows from AHFS and discontinued operations RevenueCFHFSDO02 Investing cash flows from AHFS and discontinued operations RevenueCFHFSDO03 Financing cash flows from AHFS and discontinued operations Revenue

PLHFSDO Profit / (loss) for the year from AHFS / discontinued operations RevenuePLHFSDO01 Revenue from AHFS / discontinued operations RevenuePLHFSDO02 Revenue from AHFS / discontinued operations (-) RevenuePLHFSDO03 Profit / (loss) before tax from AHFS / discontinued operations RevenuePLHFSDO04 Tax expense from AHFS / discontinued operations (-) RevenuePLHFSDO05 Profit / (loss) after tax from AHFS / discontinued operations RevenuePLHFSDO06 Pre-tax gain/(loss) recog. On re-measurement of AHFS/discontinued operations RevenuePLHFSDO07 Tax expense from AHFS / discontinued operations (-) RevenuePLHFSDO08 After tax gain/(loss) recog. On re-measurement of AHFS/discontinued operations Revenue

56



BSETB01 Discount rate % BalanceBSETB02 Turnover rate to estimate the probability of retirement % BalanceVOL01 Sales volume ('000 lt) Flow SEGMENT_TOP [None] SKU_TOP C5_TOPVOL02 Sell-out volume ('000 lt) Flow SEGMENT_TOP SKU_TOP C5_TOPVOL03 Purchase volume from related parties ('000 lt) Flow SEGMENT_TOP SKU_TOP C5_TOPVOL04 Sell-in volume ('000 lt) Flow SEGMENT_TOP SKU_TOP C5_TOPVOL05 Distributor closing stocks ('000 lt) Flow SEGMENT_TOP SKU_TOP C5_TOPVOL06 Export volume ('000 lt) Flow SEGMENT_TOP SKU_TOP C5_TOPPL0696 Profit /(loss) for the year RevenuePL0694 Profit /(loss) for the year from continuing operations RevenuePL0680 Profit/ (loss) before tax from continuing operations RevenuePL0650 Operating profit/ (loss) before financial income/ (expense) RevenuePL0660 Profit / (loss) from operations RevenuePL0623 Gross profit / (loss) from operations RevenuePL0601 Sales RevenuePL0602 Gross sales after taxation RevenuePL0600 Gross sales RevenuePL060001 Domestic revenues RevenuePL060002 Foreign revenues Revenue

PL0612 Excised tax and other taxes related (-) RevenuePL061203 Excised tax and other taxes related with domestic revenues (-) RevenuePL061204 Excised tax and other taxes related with foreign revenues (-) Revenue

PL0611 Discounts(-) RevenuePL0610 Returns (-) RevenuePL0620 Cost of sales (-) RevenuePL062001/PL063001/PL063101/PL063201/PL063601 Depreciation on property, plant and equipment (-) RevenuePL062002/PL063002/PL063102/PL063202/PL063602 Amortization of intangible assets (-) RevenuePL062003/PL063003/PL063103/PL063203/PL063603 Personnel expenses (-) RevenuePL062004/PL063004/PL063104/PL063204/PL063604 Other personnel expenses (-) RevenuePL062005/PL063005/PL063105/PL063205/PL063605 Travel expenses (-) RevenuePL062006/PL063006/PL063106/PL063206/PL063606 Consulting and auditing (-) RevenuePL062007/PL063007/PL063107/PL063207/PL063607 Business services (other than consulting and auditing) (-) RevenuePL062008/PL063008/PL063108/PL063208/PL063608 Vehicle expenses (-) RevenuePL062009/PL063009/PL063109/PL063209/PL063609 Forklift expenses (-) RevenuePL062010/PL063010/PL063110/PL063210/PL063610 Sales equipment and assets (-) RevenuePL062011/PL063011/PL063111/PL063211/PL063611 Maintenance of production equipments (-) RevenuePL062012/PL063012/PL063112/PL063212/PL063612 Land and building (-) RevenuePL062013/PL063013/PL063113/PL063213/PL063613 Taxes and charges (-) RevenuePL062014/PL063014/PL063114/PL063214/PL063614 Communicatıon expenses (-) RevenuePL062015/PL063015/PL063115/PL063215/PL063615 IT expenses (-) RevenuePL062016/PL063016/PL063116/PL063216/PL063616 Rent (-) RevenuePL062017/PL063017/PL063117/PL063217/PL063617 Insurance (-) RevenuePL062018/PL063018/PL063118/PL063218/PL063618 Management fee expense (-) RevenuePL062033/PL063033/PL063133/PL063233/PL063633 Royalty expenses (-) RevenuePL062019/PL063019/PL063119/PL063219/PL063619 Anadolu Efes Sports Club expense (-) RevenuePL062020/PL063020/PL063120/PL063220/PL063620 Marketing expenses (-) RevenuePL062021/PL063021/PL063121/PL063221/PL063621 POS material expenses (-) RevenuePL062022/PL063022/PL063122/PL063222/PL063622 Water, energy and sewage (-) RevenuePL062023/PL063023/PL063123/PL063223/PL063623 Supplementary production materials (-) RevenuePL062024/PL063024/PL063124/PL063224/PL063624 Domestic transport expenses (-) RevenuePL062025/PL063025/PL063125/PL063225/PL063625 Export sales expenses (-) RevenuePL062026/PL063026/PL063126/PL063226/PL063626 Representation and meeting expenses (-) RevenuePL062027/PL063027/PL063127/PL063227/PL063627 Damages and losses (-) RevenuePL062028/PL063028/PL063128/PL063228/PL063628 Retirement pay liability provision (-) RevenuePL062029/PL063029/PL063129/PL063229/PL063629 Vacation pay liability provision (-) RevenuePL062030/PL063030/PL063130/PL063230/PL063630 Seniority bonus provision (-) RevenuePL062031/PL063031/PL063131/PL063231/PL063631 Other (-) RevenuePL062032 Net change in inventory Revenue

57



PL0621 Revenues from finance sector operations RevenuePL0622 Expenses from finance sector operations (-) RevenuePL0633 Marketing, selling and distribution expenses (-) RevenuePL0630 Selling and distribution expenses (-) RevenuePL0631 Marketing expenses (-) RevenuePL0632 General and administration expenses (-) RevenuePL0649 Other operating income Revenue FIXED_VARIABLE_TOP SKU_TOPPL064902 Dividend income RevenuePL064903 Insurance compensation income RevenuePL064905 Scrap and other materials sales income RevenuePL064906 Rent income RevenuePL064907 Turquality ıncome RevenuePL064914 Management fee income RevenuePL064915 Royalty income RevenuePL064908 Reserves no longer required (PPE) RevenuePL064909 Inventory difference (income) RevenuePL064910 Reserves no longer required (inventory) RevenuePL064911 Reserves no longer required (bad debt provision) RevenuePL064912 Reserves no longer required (assets) RevenuePL064918 Foreign exchange gain occured from others RevenuePL064913 Other operating income (other) Revenue

PL0659 Other operating expenses (-) Revenue FIXED_VARIABLE_TOP SKU_TOPPL065901 Donation - related party (-) RevenuePL065902 Donation - 3rd party (-) RevenuePL065905 Provision for property, plant and equipment (-) RevenuePL065906 Provision made for obsolete inventory (-) RevenuePL065907 Bad debt or repayment provision (-) RevenuePL065908 Penalties (-) RevenuePL065909 VAT calculated and paid (non-deductable) (-) RevenuePL065910 Excise calculated and paid (non-deductable) (-) RevenuePL065911 Inventory difference (expense) (-) RevenuePL065912 Expenses from discontinued operations (-) RevenuePL065913 Other provisions (-) RevenuePL065914 Provision for impairment of other assets (-) RevenuePL065916 Depreciation in other operating expense (-) RevenuePL065917 Amortization in other operating expense (-) RevenuePL065918 Foreign exchange loss occured from others (-) RevenuePL065915 Other operating expenses (other) (-) Revenue

PL0644 Income from investing activities RevenuePL064401 Gain on sale of participation RevenuePL064402 Fixed assets sales income RevenuePL064404 Other income from investing activities Revenue

PL0645 Expense from investing activities (-) RevenuePL064501 Loss on sale of participation (-) RevenuePL064502 Fixed assets sales loss (-) RevenuePL064504 Expense from other investing activities (-) Revenue

PL0670 Income / (loss) from associates, net RevenuePL0642 Financial income RevenuePL064201 Interest income RevenuePL064202 Foreign exchange gain Revenue

PL06420201 Foreign exchange gain occured from borrowings RevenuePL06420203 Foreign exchange gain occured from cash and cash equivalents Revenue

PL064203 Rediscount income RevenuePL064204 Gain on derivative transactions Revenue

58



PL0646 Financial expenses (-) RevenuePL064601 Interest expense on borrowings (-) RevenuePL064602 Interest expense on finance leases (-) RevenuePL064603 Foreign exchange loss (-) Revenue

PL06460301 Foreign exchange loss occured from borrowings (-) RevenuePL06460303 Foreign exchange loss occured from cash and cash equivalents (-) RevenuePL064604 Rediscount expense (-) RevenuePL064605 Up-front fee (-) RevenuePL064606 Bank fees and commisions (-) RevenuePL064607 Loss on derivative transactions (-) Revenue

PL0693 Continuing operations tax income/(expense) RevenuePL0691 Current period tax expense (-) RevenuePL069101 Current income tax charge (-) RevenuePL069102 Adjustments in respect of current income tax of previous periods (-) Revenue

PL0692 Deferred tax income/(expense) RevenuePL069201 Relating to origination and reversal of temporary differences RevenuePL069202 Relating to reduction in income tax rates Revenue

PL0695 Income/(loss) after tax for the year from discontinued operations RevenuePL0697 Equity holders of the parent RevenuePL0698 Non controlling interests RevenuePL0647 Net foreign exchange gain / (loss) RevenuePL0640 Total depreciation expenses RevenuePL062001DEP Depreciation in cost of sales RevenuePL063001DEP Depreciation in selling and distribution expenses RevenuePL063101DEP Depreciation in marketing expenses RevenuePL063201DEP Depreciation in general administrative expenses RevenuePL065916DEP Depreciation in other operating expense Revenue

PL0641 Total amortization expenses RevenuePL062002DEP Amortization in cost of sales RevenuePL063002DEP Amortization in selling and distribution expenses RevenuePL063102DEP Amortization in marketing expenses RevenuePL063202DEP Amortization in general administrative expenses RevenuePL065917DEP Amortization in other operating expense Revenue

PL069301 Enacted tax rate % FlowPL0693RECON Continuing operations tax income/(expense) RevenuePL069302 Tax calculated at the parent company tax rate RevenuePL069303 Impact of different tax rates RevenuePL069304 Income excluded from tax bases RevenuePL069305 Effect on opening deferred income tax of change in income tax rates RevenuePL069306 Adjustments in respect of current income tax of previous periods RevenuePL069307 Utilization of previously unused tax losses RevenuePL069308 Expenditure not allowable for income tax purposes (incl. goodwill amortization) RevenuePL069309 Income Tax of consequences of disposals RevenuePL069310 Tax effect of translation on non monetary items RevenuePL069311 Investment tax credit RevenuePL069312 Deferred tax charges RevenuePL069313 Tax effect of adjustments RevenuePL069314 Tax effect of income from free trade zone RevenuePL069315 Non deductible expenses RevenuePL069316 Effect of loss making subsidiaries RevenuePL069317 Permanent difference between IFRS vs. statutory RevenuePL069318 Deferred tax charge due to adjustment Revenue

59



PLIMP Total import Revenue CURRENCY_TOPPLEXP Total export Revenue CURRENCY_TOPPLEXIMPER Percentage of hedging total foreign currency liability % Balance CURRENCY_TOPPL0699 Total personnel expenses RevenuePL069901 Wages and salaries RevenuePL069902 Social security costs RevenuePL069903 Pension costs RevenuePL069904 Post-employment benefits other than pensions Revenue

FX Foreign exchange position Asset CURRENCY_TOPTASTFX Total assets Asset CURRENCY_TOP

B001FX Total current assets Asset CURRENCY_TOPBS00101FX Cash and cash equivalents Asset CURRENCY_TOPBS00102FX Current financial investments Asset CURRENCY_TOPBS00103FX Current trade receivables Asset CURRENCY_TOPBS00105FX Other receivables Asset CURRENCY_TOPBS00109FX Other current assets Asset CURRENCY_TOPBS00110FX Current derivative financial instruments (asset) Asset CURRENCY_TOPBS00113FX Assets related to current period income tax Asset CURRENCY_TOPBS00114FX Current prepaid expenses Asset CURRENCY_TOP

B002FX Total non current assets Asset CURRENCY_TOPBS00201FX Investments in associates Asset CURRENCY_TOPBS00202FX Non current financial investments Asset CURRENCY_TOPBS00203FX Non current trade receivables Asset CURRENCY_TOPBS00205FX Other non current receivables Asset CURRENCY_TOPBS00209FX Other non current assets Asset CURRENCY_TOPBS00213FX Non current derivative financial instruments (asset) Asset CURRENCY_TOPBS00214FX Non current prepaid expenses Asset CURRENCY_TOP

TLIAFX Total liabilities (FX possition) Liability CURRENCY_TOPB003FX Total current liabilities Liability CURRENCY_TOP

BS00301FX Current portion of long term borrowings Liability CURRENCY_TOPBS00301STFX Short term borrowings Liability CURRENCY_TOPBS00302FX Other financial liabilities Liability CURRENCY_TOPBS00303FX Current trade payables Liability CURRENCY_TOPBS00305FX Other current payables Liability CURRENCY_TOPBS00306FX Short term provisions Liability CURRENCY_TOPBS00310FX Other current liabilities Liability CURRENCY_TOPBS00312FX Current derivative financial instruments (liability) Liability CURRENCY_TOPBS00314FX Short term deferred income Liability CURRENCY_TOPBS00315FX Employee benefits payable Liability CURRENCY_TOP

B004FX Total non current liabilities Liability CURRENCY_TOPBS00401FX Long term borrowings Liability CURRENCY_TOP

BS00402FX Other non current financial liabilities Liability CURRENCY_TOPBS00403FX Non current trade payables Liability CURRENCY_TOPBS00405FX Other non current payables Liability CURRENCY_TOPBS00406FX Non current provisions Liability CURRENCY_TOPBS00409FX Other non current liabilities Liability CURRENCY_TOPBS00410FX Non current derivative financial instruments (liability) Liability CURRENCY_TOPBS00414FX Non current deferred income Liability CURRENCY_TOP

60



CRISK Credit risk position Asset CREDIT_RISKBS00101CR Deposits Asset CREDIT_RISK

BS00103SUBCR Trade receivables from 3rd parties Asset CREDIT_RISKBS00105SUBCR Other receivables from 3rd parties Asset CREDIT_RISKBS00110CR Derivative instruments Asset CREDIT_RISKBS0010401CR Trade receivables from related parties Asset C5_TOPBS0010402CR Other receivables from related parties Asset CREDIT_RISKCROTHER Other Asset CREDIT_RISK

HCA100 The average number of employees for the year ( white and blue collared) FlowHCE HeadCount GroupLabelHCE100 TOTAL ON PAYROLL HEADCOUNT Balance

HCE10001 Sales BalanceHCE10002 Marketing BalanceHCE10003 Supply chain BalanceHCE10004 Finance BalanceHCE10005 Human resources BalanceHCE10006 General Directorate and other BalanceHCE10007 Temporary staff Balance

HCE300 TOTAL HEADCOUNT INCL. THIRD PARTY BalanceHCE10008 Total headcount - white collar BalanceHCE10009 Total headcount - blue collar BalanceHCE20001 Third party - core subcontractor BalanceHCE20002 Third party - other subcontractor Balance

EBITDA_RECON EBITDA RECONCILIATION GroupLabelMNGPL0660 PL0660 Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOP

PLRPL Retirement pay liability provision Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPPLVPL Vacation pay liability provision Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPPLSB Seniority bonus provision Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPPLPPEPROV1 Reserves no longer required (PPE) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPPLPPEPROV2 Provision for property, plant and equipment (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPPLPPEPROV3 Foreign exchange gain occured from others Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPPLPPEPROV4 Foreign exchange loss occured from others (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOP

61



PLNONCASH NON-CASH ITEMS Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPKPI_0001 EBIT Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPKPI_0002 EBITDA Revenue FIXED_VARIABLE_TOP 0 SKU_TOP C5_TOPPLMSFEE Management support fee Revenue FIXED_VARIABLE_TOP 0 SKU_TOP C5_TOPPLICROYALTY Local and intercompany brand royalties Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPKPI_0003 MEBITDA Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPPLNRI Non Recurring Items Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPKPI_0004 MEBITDA BNRI Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOP

CAPEX Capex accounts GroupLabelCPX01 Total Capex including packaging Revenue CAPEX_TOP

CPX010 Total Capex excluding packaging Revenue CAPEX_TOPCPX0100 Technical Capex Revenue CAPEX_TOP

CPX01000 Land Capex Revenue CAPEX_TOPCPX01001 Buildings Capex Revenue CAPEX_TOPCPX01002 Machinery and equipment Capex Revenue CAPEX_TOP

CPX0101 Marketing and sales Capex Revenue CAPEX_TOPCPX01010 Visicoolers Capex Revenue CAPEX_TOPCPX01011 Draught equipment (dispensers, towers) Capex Revenue CAPEX_TOPCPX01012 Tents and Furnitures Capex Revenue CAPEX_TOPCPX01013 Other marketing and sales Capex Revenue CAPEX_TOP

CPX0102 Other Capex Revenue CAPEX_TOPCPX01020 Vehicles Capex Revenue CAPEX_TOPCPX01021 Other tangible assets Revenue CAPEX_TOP

CPX011 Packaging Capex Revenue CAPEX_TOPCOGP Cost of goods produced GroupLabelVOL07 Total volume produced ('000 lt) Flow PSEGMENT_TOP

VOL070 Total beer production volume ('000 lt) Flow PSEGMENT_TOPVOL0700 Returnable bottle production volume ('000 lt) Flow PSEGMENT_TOPVOL0701 Non-returnable bottle production volume ('000 lt) Flow PSEGMENT_TOPVOL0702 CAN production volume ('000 lt) Flow PSEGMENT_TOPVOL0703 PET production volume ('000 lt) Flow PSEGMENT_TOPVOL0704 KEG production volume ('000 lt) Flow PSEGMENT_TOP

VOL071 Total non-beer production volume ('000 lt) Flow PSEGMENT_TOPVOL0710 Non-beer bottle production volume ('000 lt) Flow PSEGMENT_TOPVOL0711 Non-beer CAN production volume ('000 lt) Flow PSEGMENT_TOPVOL0712 Non-beer PET production volume ('000 lt) Flow PSEGMENT_TOP

VOL072 Trade goods (imports) volume ('000 lt) Flow PSEGMENT_TOPCOGP01 Total cost of goods produced (-) Revenue PSEGMENT_TOP

COGP010 Total cost of production (-) Revenue PSEGMENT_TOPCOGP0100 Total Material Cost (-) Revenue PSEGMENT_TOP

COGP01000 Malt used in production (-) Revenue PSEGMENT_TOPCOGP01001 Other extract materials (-) Revenue PSEGMENT_TOPCOGP01002 Glass bottle (excluding cork) (-) Revenue PSEGMENT_TOPCOGP01003 Can (including cap) (-) Revenue PSEGMENT_TOPCOGP01004 Pet (excluding cap) (-) Revenue PSEGMENT_TOPCOGP01005 Other materials (-) Revenue PSEGMENT_TOPCOGP01006 Non-beer cost (-) Revenue PSEGMENT_TOP

COGP0101 Salary (-) Revenue PSEGMENT_TOPCOGP0102 Maintenance (-) Revenue PSEGMENT_TOPCOGP0103 Water, energy and sewage (-) Revenue PSEGMENT_TOPCOGP0104 Supplementary production materials (-) Revenue PSEGMENT_TOPCOGP0105 Other technical overhead (-) Revenue PSEGMENT_TOPCOGP0106 Depreciation (-) Revenue PSEGMENT_TOPCOGP011 Cost of trade goods (imports) (-) Revenue PSEGMENT_TOP

62



PL0636TML T-M-L fee expense (-) Revenue FIXED_VARIABLE_TOP SKU_TOPCONT01 Gross contribution Revenue SKU_TOPCOGP000 Other (COGS-COGP difference) Revenue FIXED_VARIABLE_TOP SKU_TOPVCOS01 Variable COS (-) Revenue FIXED_VARIABLE_TOP SKU_TOPVOPEX Variable OPEX (-) Revenue FIXED_VARIABLE_TOP SKU_TOPCONT02 Marginal contribution before marketing expenses Revenue SKU_TOPCONT03 Marginal contribution after marketing expenses Revenue SKU_TOPFCOST Fixed costs (-) Revenue SKU_TOPFIXOPEX Fixed OPEX (-) Revenue FIXED_VARIABLE_TOP SKU_TOPFIX_SD Selling and distribution expenses (-) (Fixed) Revenue FIXED_VARIABLE_TOP SKU_TOPFIX_MAR Marketing expenses (-) (Fixed) Revenue FIXED_VARIABLE_TOP SKU_TOPFIX_GA General and administration expenses (-) (Fixed) Revenue FIXED_VARIABLE_TOP SKU_TOPPLDEPROPEX Depreciation and amortisation in OPEX (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP

COGSFXVAR Cost of sales (-) Revenue FIXED_VARIABLE_TOP SKU_TOPFIX_COS Cost of sales (-) (Fixed) Revenue FIXED_VARIABLE_TOP SKU_TOPVAR_COS Variable COS (-) Revenue FIXED_VARIABLE_TOP SKU_TOPMNGPL061301 Distributor markup-on invoice regular discount (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061302 Key account and Retailer Rebate (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061303 Sales volume discount given to dealers (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061304 Breakage discount (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061305 Transport discount (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061306 KA logistic premium discount (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061307 Price discounts (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOP

MNGPL06130701 Price discounts - Key Account (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL06130702 Price discounts - Other (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOP

MNGPL061308 Promotional (irregular) discounts (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL06130801 Promotional (irregular) discounts-Key Account (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL06130802 Promotional (irregular) discounts-Other (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOP

MNGPL061309 Export discounts (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061310 Marketing discounts (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061311 Entrance fees (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061312 ESR Payments (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOPMNGPL061313 Returns (-) Revenue FIXED_VARIABLE_TOP SKU_TOP C5_TOP

MNGPL0601 Sales Revenue SEGMENT_TOP FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPMNGPL0620 Cost of sales (-) Revenue SEGMENT_TOP FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPMNGPL062001 COS excl. depreciation (-) Revenue SEGMENT_TOP FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPPLDEPRCOS Depreciation and amortization in COS (-) Revenue SEGMENT_TOP FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOP

MNGPL0623 Gross profit / (loss) from operations Revenue SEGMENT_TOP FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP C5_TOPMNGPL0635 Operating expenses (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOPMNGPL063001 Selling expenses (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOPMNGPL063002 Transportation expenses (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOPMNGPL063101 Marketing expenses (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOPMNGPL063102 Anadolu Efes Sports Club expense (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOPMNGPL063201 General and administration expenses (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOPMNGPL063202 T-M-L fee expense (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOP

MNGPL0649 Other operating income Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOPMNGPL0659 Other operating expenses (-) Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOPMNGPL0660 Profit from operations Revenue FIXED_VARIABLE_TOP MEBITDA_VAR_TOP SKU_TOPMNGPL0644 Income from investing activities RevenueMNGPL0645 Expense from investing activities (-) RevenueMNGPL0650 Operating profit/ (loss) before financial income/ (expense) RevenueMNGPL0642 Financial income RevenueMNGPL0646 Financial expenses (-) RevenueMNGPL0680 Profit/ (loss) before tax from continuing operations RevenueMNGPL0694 Profit /(loss) for the year from continuing operations RevenueMNGPL0696 Profit /(loss) for the year RevenueMNGPL0698 Non controlling interest RevenueMNGPL0697 Equity holders of the parent RevenuePLDEPROTH01 Depreciation and amortization in Other Revenue FIXED_VARIABLE_TOP SKU_TOPPLDEPRCOS01 Depreciation and amortization in COS Revenue FIXED_VARIABLE_TOP SKU_TOPPLDEPROPEX01 Depreciation and amortization in OPEX Revenue FIXED_VARIABLE_TOP SKU_TOP

63

HFM Code HFM Parent Code Currency HFM Description

G40 #root TRY Anadolu Efes Consolidated

G30 G40 TRY Efes Beer GroupG20 G30 USD Efes Breweries InternationalE100 G20 RUR ZAO Moscow-Efes Brewery (Efes Moscow)E101 G20 RUR CJSC SABMiller RUS (SABM RUS)E102 G20 RUR OAO Knyaz Rurik (Knyaz Rurik)E103 G20 RUR ZAO Mutena MalteryE104 G20 RUR OOO Vostok SolodE105 G20 RUR OOO T'sentralny Torgovy DomE106 G20 RUR ZAO Moskovskii Torgovyii DomE107 G20 KZT J.S.C. Efes Kazakhstan Brewery (Efes Kazakhstan)E108 G20 MDL Efes Vitanta Moldova Brewery S.A. (Efes Moldova)E109 G20 GEL JSC Lomisi (Efes Georgia)E110 G20 UAH Efes Ukraine Brewery (Efes Ukraine)E111 G20 USD Efes Breweries International N.V. (EBI)E112 G20 EUR Central Asian Beverages B.V. (Central Asian)E113 G20 BYR Efes Trade BY FLLC (Efes Belarus)E114 G20 EUR Euro-Asian Brauerein Holding GmbH (Euro-Asian)G21 G30 TRY Efes TurkeyE115 G21 TRY Anadolu Efes Biracılık ve Malt Sanayii A.Ş.E116 G21 TRY Efes Pazarlama ve Dağıtım Ticaret A.Ş. (Ef-Pa)E117 G21 TRY Tarbes Tarım Ürünleri ve Besicilik Sanayi Ticaret A.Ş. (Tarbes)E118 G30 TRY Anadolu Efes Dış Ticaret A.Ş. (Aefes Dış Ticaret)E119 G30 TRY Cypex Co. Ltd. (Cypex)E120 G30 EUR Anadolu Efes Technical and Management Consultancy N.V. (AETMC)E121 G30 EUR Efes Holland Technical Management Consultancy B.V. (EHTMC)E122 G30 EUR Efes Deutschland GmbH (Efes Germany)G31 G40 TRY Coca-Cola İçecek Anonim ŞirketiE123 G31 TRY Coca-Cola İçecek Anonim ŞirketiG10 #root RUR Efes RusE100 G10 RUR ZAO Moscow-Efes Brewery (Efes Moscow)E101 G10 RUR CJSC SABMiller RUS (SABM RUS)E102 G10 RUR OAO Knyaz Rurik (Knyaz Rurik)E103 G10 RUR ZAO Mutena MalteryE104 G10 RUR OOO Vostok SolodE105 G10 RUR OOO T'sentralny Torgovy DomE106 G10 RUR ZAO Moskovskii Torgovyii DomG11 #root USD Efes Commonwelth of Independent States and Eastern EuropeE107 G11 KZT J.S.C. Efes Kazakhstan Brewery (Efes Kazakhstan)E108 G11 MDL Efes Vitanta Moldova Brewery S.A. (Efes Moldova)E109 G11 GEL JSC Lomisi (Efes Georgia)E110 G11 UAH Efes Ukraine Brewery (Efes Ukraine)

Entity Hierarchies

64

HFM Code HFM Parent Code Currency HFM Description

Entity Hierarchies

RP #root USD NON-GROUP RELATED PARTIES

NONGROUP RP USD Other Non-Group Related PartiesICN0001 RP USD Yazicilar Holding A.Ş (Yazıcılar)ICN0002 RP USD Özilhan Sinai Yatirim A.Ş. (Özilhan)ICN0003 RP USD SABMiller Anadolu Efes Limited (SABMiller AEL)ICN0004 RP USD Anadolu Endüstri Holding A.Ş. (AEH)ICN0005 RP USD Kamil Yazıcı Yönetim ve Danışma A.Ş.(Kamil Yazıcı)ICN0006 RP USD AEH Sigorta Acenteliği A.Ş.ICN0007 RP USD Anadolu Isuzu Otomotiv Sanayi Ve Ticaret A.Ş.ICN0008 RP USD Anadolu Isuzu Diş Ticaret Ve San. A.Ş..ICN0009 RP USD Çelik Motor Ticaret A.Ş. (Çelik Motor)ICN0010 RP USD Anadolu Motor Üretim Ve Pazarlama A.Ş.ICN0011 RP USD Anadolu Elektronik Aletler Pazarlama Ve Ticaret A.Ş.ICN0012 RP USD Antek Teknoloji Ürünleri Pazarlama Ve Ticaret A.Ş.ICN0013 RP USD Adel Kalemcilik Ticaret Ve Sanayi A.Ş.ICN0014 RP USD Ana Gida Ve İhtiyaç Maddeleri Sanayi Ve Ticaret A.Ş.ICN0015 RP USD Hamburger Restoran İşletmeleri A.Ş.ICN0016 RP USD Anadolu Restoran İşletmeleri Ltd ŞtiICN0017 RP USD Efestur Turizm İşletmeleri A.Ş.ICN0018 RP USD Alternatifbank A.Ş. (Abank)ICN0019 RP USD Alternatif Yatirim A.Ş. (Ayatirim)ICN0020 RP USD Alternatif Finansal Kiralama A.Ş. (Alease)ICN0021 RP USD Alternatif Yatirim Ortakliği A.Ş. (Ayo)ICN0022 RP USD Anadolu Varlik Yönetim A.Ş.ICN0023 RP USD Anadolu Termik Santralleri Elektrik Üretim A.Ş.ICN0024 RP USD Anadolu Eğitim Ve Sosyal Yardim Vakfi (Anadolu Vakfı)ICN0025 RP USD Anadolu Vakfi Sağlik Tesisleri İktisadi İşletmesiICN0026 RP USD Anadolu Bilişim Hizmetleri A.Ş. (ABH)ICN0027 RP USD AEH Und Co.ICN0028 RP USD Oyex Gmbh.ICN0029 RP USD Anadolu Efes Spor Kulübü (AESK)ICN0030 RP USD AEH Gayrimenkul Yatirimlari A.Ş.ICN0031 RP USD Sabmiller PlcICN0032 RP USD Sabmiller Holdings LtdICN0033 RP USD Sabmiller International BvICN0034 RP USD Trinity Procurement GmbhICN0035 RP USD SABMiller Brands Europe A.SICN0036 RP USD Sabmiller Europe BvICN0037 RP USD Sabmiller Holdings Europe LtdICN0038 RP USD Sabmiller Netherlands Cooperative WaICN0039 RP USD Grolsche Bierbrouwerij Nederland BvICN0040 RP USD Plzensky Prazdroj ASICN0041 RP USD Birra Peroni SrlICN0042 RP USD Miller Brewing CompanyICN0043 RP USD Grolsch International B.V.ICN0044 RP USD Koninklijke Grolsch N.V.ICN0045 RP USD Harmony s.a.r.l.ICN0046 RP USD Anadolu Etap Tarım ve Gıda Ürünleri Sanayi ve Ticaret A.Ş. (Aetap)ICN0047 RP USD Central Europe Beverages (CEB)ICN0048 RP USD Syrian Soft Drink Sales and Distribution L.L.C

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HFM Code HFM Validation Description HFM Validation Form Description

Val001 - ValM001 Check total BS FS01_Statement of financial position Total assets - Total liabilities and equity

Val002 - ValM002 Check depreciation (form 09_01) Check depreciation (form 21_01)Property, plant and equipment accumulated depreciation (Mov10_Additions)

+ Total depreciation expenses

Val003 - ValM003 Check amortisation (form 09_02) Check amortisation (form 21_01) Amortization of goodwill (Mov10_Additions) + Intangible assets accumulated amortization(MOV10_Additions) + Total amortization expenses

Val004 - ValM004 Check BS (form 01_02) Check BS (form 01_01) Interest income accrual (Ending balance_Mov02) - Interest income accrual (in cash total)

Val005 - ValM005 Check PL (form 01_02) Check PL (form 20_09) Interest income (Interest income accrual_Mov02) - Interest income

Val006 Check BS (form 02_01_2) Check BS (form 02_01_1) Current Financial Assets Maturity Total - Current Financial Assets Currency Total

Val007 Check BS (form 02_01_3) Check BS (form 02_01_1) Current Financial Assets Total (Ending balance_Mov09) - Current Financial Assets Currency Total

Val061 - ValM031 Check Equity (form 02_01_3) Check Equity ( form 14_01)Current financial investments( Income / (loss) recognized in equity_Mov09)

+Non current financial investments (Income / (loss) recognized in equity_Mov09)

-Revaluation and reclassification gain / (loss) (may be classified)(Securities value increase fund_Mov11)

Val008 Check BS (form 02_02_2) Check BS (form 02_02_1) Non Current Financial Assets Maturity Total - Non Current Financial Assets Currency Total

Val009 Check BS (form 02_02_3) Check BS (form 02_02_1) NonCurrent Financial Assets Total (Ending balance_Mov09) - Non Current Financial Assets Currency Total

Val010 Check BS (form 03_02) Check BS (form 03_01) Investments in associates(Ending balance_Mov09) + Investments in associates ICP Total

Val011 - ValM007 Check PL (form 03_02) Check PL (form 20_08) Investments in associates (Gain/(loss) from associates_Mov09) - Income / (loss) from associates, net

Val012 Check BS (form 04_02) Check BS (form 04_01) Trade Receivables and Payables Maturity Total - Trade Receivables and Payables Currency Total

Val013 - ValM008 Check BS (form 04_03) Check BS (form 04_01)Provision for doubtful accounts(Ending balance_Mov07)Provision for non current doubtful accounts(Ending balance_Mov07)

--

Provision for doubtful accountsProvision for non current doubtful accounts

Val014 - ValM009 Check PL provision (form 04_03) Check PL provision (form 20_07) Provision for doubtful accounts(Current year provision_Mov07) +Provision for non current doubtful accounts(Current year provision_Mov07)

- Bad debt or repayment provision

Val015 - ValM010 Check PL reversal (form 04_03) Check PL reversal (form 20_07) Provision for doubtful accounts(Unused provisions_Mov07) +Provision for non current doubtful accounts(Unused provisions_Mov07)

-Reserves no longer required (bad debt provision)

Val016 Check_1 (form 05_02) Check_1 (form 05_01) Current Receivables From Related Parties Maturity and ICP Total - Current Receivables From Related Parties Currency Total

Val017 Check_2 (form 05_02) Check_2 (form 05_01) Other Receivables From Related Parties Maturity and ICP Total - Other Receivables From Related Parties Currency Total

Val018 Check_3 (form 05_02) Check_3 (form 05_01)Non Current Receivables From Related Parties Maturity and ICP Total

- Non Current Receivables From Related Parties Currency Total

Val019 Check_4 (form 05_02) Check_4 (form 05_01)Other Non Current Receivables From Related Parties Maturity and ICP Total

-Other Non Current Receivables From Related Parties Currency Total

Val020 Check_5 (form 05_02) Check_5 (form 05_01) Current Payables To Related Parties Maturity and ICP Total - Current Payables To Related Parties Currency Total

Val021 Check_6 (form 05_02) Check_6 (form 05_01) Other Payables To Related Parties Maturity and ICP Total - Other Payables To Related Parties Currency Total

Val022 Check_7 (form 05_02) Check_7 (form 05_01) Non Current Payables To Related Parties Maturity and ICP Total - Non Current Payables To Related Parties Currency Total

Val023 Check_8 (form 05_02) Check_8 (form 05_01)Other Non Current Payables To Related Parties Maturity and ICP Total

- Other Non Current Payables To Related Parties Currency Total

Val024 - ValM011 Check BS (form 06_02) Check BS (form 06_01)Provision for other receivables(Ending balance_Mov07)Provision for other non current receivables(Ending balance_Mov07)

--

Provision for other receivablesProvision for other non current receivables

Val025 - ValM012 Check PL provision (form 06_02) Check PL provision (form 20_07) Provision for other receivables(Current year provision_Mov07) +Provision for other non current receivables(Current year provision_Mov07)

+Provision for impairment of other assets

Val026 - ValM013 Check PL reversal (form 06_02) Check PL reversal (form 20_07) Provision for other receivables(Unused provisions_Mov07) +Provision for other non current receivables(Unused provisions_Mov07)

+ Reserves no longer required (assets)

VALIDATIONS

HFM Validation formula

66


VALIDATIONS


Val027 - ValM014 Check PL provision (form 07_02) Check PL provision (form 20_07)

Provision for finished goods(Current year provision)+Provision for trade goods(Current year provision)+Provision for work-in-progress(Current year provision)+Provision for raw materials(Current year provision)+Provision for packaging materials (other than bottles and cases)(Current year provision)+Provision for bottles and cases(Current year provision)+Provision for supplies and spare parts(Current year provision)+Provision for goods in transit(Current year provision)+Provision for promotion and advertising materials(Current year provision)+Provision for other inventories(Current year provision)

+ Provision made for obsolete inventory

Val028 - ValM015 Check PL reversal (form 07_02) Check PL reversal (form 20_07)

Provision for finished goods(Unused provisions)+Provision for trade goods(Unused provisions)+Provision for work-in-progress(Unused provisions)+Provision for raw materials(Unused provisions)+Provision for packaging materials (other than bottles and cases)(Unused provisions)+Provision for bottles and cases(Unused provisions)+Provision for supplies and spare parts(Unused provisions)+Provision for goods in transit(Unused provisions)+Provision for promotion and advertising materials(Unused provisions)+Provision for other inventories(Unused provisions)

+ Reserves no longer required (assets)

Val029 Check BS (form 08_02) Check BS (form 08_01)Put option liability Maturity Total Non current put option liability Maturity Total

--

Put option liability Currency Total Non current put option liability Currency Total

Val030 - ValM016 Check BS (form 11_02) Check BS (form 11_01) Borrowing total (Ending balance_Mov04) - Borrowing total ICP and Currency Total

Val031 Check_1 (form 11_04) Check_1 (form 11_01) Short term bank borrowings principal ICP and Maturity Total - Short term bank borrowings principal ICP and Currency Total

Val032 Check_2 (form 11_04) Check_2 (form 11_01)Short term bank borrowings interest accruals ICP and Maturity Total

-Short term bank borrowings interest accruals ICP and Currency Total

Val033 Check_3 (form 11_04) Check_3 (form 11_01) Finance lease obligations principal ICP and Maturity Total - Finance lease obligations principal ICP and Currency Total

Val034 Check_4 (form 11_04) Check_4 (form 11_01) Finance lease obligations interest accruals ICP and Maturity Total - Finance lease obligations interest accruals ICP and Currency Total

67


VALIDATIONS


Val035 Check_5 (form 11_04) Check_5 (form 11_01) Short term borrowings ICP and Maturity Total - Short term borrowings ICP and Currency Total

Val036 Check_6 (form 11_04) Check_6 (form 11_01)Current portion of long-term borrowings principal ICP and Maturity Total

-Current portion of long-term borrowings principal ICP and Currency Total

Val037 Check_7 (form 11_04) Check_7 (form 11_01)Current portion of long-term borrowings interest accruals ICP and Maturity Total

-Current portion of long-term borrowings interest accruals ICP and Currency Total

Val038 Check_8 (form 11_04) Check_8 (form 11_01)Current portion of finance lease obligations principal ICP and Maturity Total

-Current portion of finance lease obligations principal ICP and Currency Total

Val039 Check_9 (form 11_04) Check_9 (form 11_01)Current portion of finance lease obligations interest accruals ICP and Maturity Total

-Current portion of finance lease obligations interest accruals ICP and Currency Total

Val040 Check_10 (form 11_04) Check_10 (form 11_01) Current portion of long term borrowings ICP and Maturity Total - Current portion of long term borrowings ICP and Currency Total

Val041 Check_11 (form 11_04) Check_11 (form 11_01) Long term bank borrowings ICP and Maturity Total - Long term bank borrowings ICP and Currency Total

Val042 Check_12 (form 11_04) Check_12 (form 11_01) Long term finance lease obligations ICP and Maturity Total - Long term finance lease obligations ICP and Currency Total

Val043 Check_13 (form 11_04) Check_13 (form 11_01) Long term borrowings ICP and Maturity Total - Long term borrowings ICP and Currency Total

Val044 Check credit risk (form RISK03) Check credit risk

Trade receivables from related parties in credit risk Trade receivables from 3rd parties in credit riskOther receivables from related parties in credit riskOther receivables from 3rd parties in credit riskDeposits in credit riskDerivative instruments in credit risk

------

Current trade receivables from related partiesCurrent trade receivables from 3rd partiesOther current receivables from related partiesOther current receivables from 3rd partiesCash and cash equivalentsCurrent Derivative instruments

----+-

Non Current trade receivables from related partiesNon Current trade receivables from 3rd partiesOther non current receivables from related partiesOther non current receivables from 3rd parties Cash on handNon current Derivative instruments

Val045 Check operating lease_maturity (form 11_05) Check operating lease_maturity Operating leases total - Operating leases maturity total

Val046 Check_1 (form 11_07) Check_1 (form 11_06) Other financial liabilities ICP and Maturity Total - Other financial liabilities ICP and Currency Total

Val047 Check_2 (form 11_07) Check_2 (form 11_06) Other non current financial liabilities ICP and Maturity Total - Other non current financial liabilities ICP and Currency Total

68


VALIDATIONS


Val048 Check tax reconciliation (form 20_10) Check tax reconciliation (form 20_10) Continuing operations tax income/(expense) - Continuing operations tax income/(expense) (recons account)

Val049 - ValM017 Check capital(form 14_02) Check capital(form 14_01)Issued capitalInflation adjustment to issued capitalShare premium/(discount)

-Issued capital (Ending Balance_Mov11)Inflation adjustment to issued capital (Ending Balance_Mov11)Share premium/(discount) (Ending Balance_Mov11)

Val050 Check BS (form 10_02) Check BS (form 10_01) Derivative financial instruments Maturity Total - Derivative financial instruments Currency Total

Val051 Check BS (form 10_03) Check BS (form 10_01)Derivative financial instruments Movement Total (Ending Balance_Mov09)

- Derivative financial instruments Currency Total

Val052 - ValM018 Check PL provision (form 10_03) Check PL (form 20_09)Derivative financial instruments total income / (loss) recognized in income statement

- Gain on derivative transactions + Loss on derivative transactions

Val053 - ValM019 Check equity (form 10_03) Check equity (form 14_01)Derivative financial instruments total income / (loss) recognized in income statement

- Hedge gain / (loss)

Val054 - ValM020 Check PL provision VPL (form 13_01) Check PL VPL(form 20_03_04_05_06)Provision for vacation pay liability(Current year provision_Mov08)

- Vacation pay liability provision (in COGS ;S&M ;G&A expenses)

Val055 - ValM021 Check PL provision RPL (form 13_01) Check PL RPL(form 20_03_04_05_06)Provision for short term retirement pay liability(Current year provision_Mov08)

- Retirement pay liability provision (in COGS ;S&M ;G&A expenses)

Val056 - ValM022Check PL provision seniority bonus (form 13_02)

Check PL provision seniority bonus (form 20_03_04_05_06)

Seniority bonus accrual(Current year provision_Mov08) - Seniority bonus provision (in COGS ;S&M ;G&A expenses)

Val057 - ValM023 Check borrowing interest expense (form 20_09)Check borrowing interest expense (form 11_02)

Interest expense on borrowings +Short term bank borrowings interest accruals(Interest expense_Mov04)

+Current portion of long-term borrowings interest accruals(Interest expense_Mov04)

Val058 - ValM024 Check leasing interest expense (form 20_09) Check leasing interest expense (form 11_02) Interest expense on finance leases +Current portion of finance lease obligations interest accruals(Interest expense_Mov04)

+Finance lease obligations interest accruals(Interest expense_Mov04)

Val059 - ValM025 Check income tax (form 20_10) Check income tax (form 12_01) Current period tax expense -Assets related to current period income tax (Income tax expense_Mov03)

Val060 - ValM026 Check defer tax (form 20_10) Check defer tax (form 12_02)Deferred tax income/(expense)

- Deferred tax assets/(liabilities), net

ValM027 Check GPM by SKU (M30_02) Check GP(forms MFS02-MFS03)

Sales Volume Brand TotalGross Sales Brand Total Discounts Brand TotalExcised tax and other taxes related Brand Total Sales Brand TotalCost of sales Brand TotalMaterial Cost Brand Total Cost of trade goods (imports) Brand TotalWater, energy and sewage Brand TotalSupplementary production materials Brand Total Other (COGS-COGP difference) Brand Total Variable COS Brand TotalDepreciation and Amortisation in COS Brand TotalGross profit / (loss) from operations Brand Total Gross contribution Brand Total

---------------

Sales Volume PLTotalGross Sales PL Total Discounts PL TotalExcised tax and other taxes related PL Total Sales PL TotalCost of sales PL TotalMaterial Cost Fixed Variable PL Total Cost of trade goods (imports) Fixed Variable PL TotalWater, energy and sewage Fixed Variable PL TotalSupplementary production materials Fixed Variable PL Total Other (COGS-COGP difference) Fixed Variable PL Total Variable COS Fixed Variable PL TotalDepreciation and Amortisation in COS Fixed Variable PL TotalGross profit / (loss) from operations PL Total Gross contribution Fixed Variable PL Total

69


VALIDATIONS


ValM028 Check OPM by SKU (form M30_03) Check OP (forms MFS02 - MFS03)

Gross profit / (loss) from operations Brand Total Gross contribution Brand TotalDomestic transport expenses Brand Total Export sales expenses Brand Total T-M-L fee expense Brand TotalVariable OPEX Brand Total Marginal contribution before marketing expenses Brand TotalMarketing expenses Brand Total POS material expenses Brand TotalMarginal contribution after marketing expenses Brand Total Depreciation and amortisation in OPEX Brand Total Fixed OPEX Brand Total + Cost of sales (Fixed) Brand Total + Depreciation and Amortisation in COS Brand TotalOther operating income Brand TotalOther operating expense Brand Total Profit / (loss) from operations Brand Total

---------------

Gross profit / (loss) from operations PL Total Gross contribution Fixed Variable PL TotalDomestic transport expenses Fixed Variable PL Total Export sales expenses Fixed Variable PL Total T-M-L fee expense Fixed Variable PL TotalVariable OPEX Fixed Variable PL Total Marginal contribution before marketing expenses Fixed Variable PL TotalMarketing expenses Fixed Variable PL Total POS material expenses Fixed Variable PL TotalMarginal contribution after marketing expenses Fixed Variable PL Total Depreciation and amortisation in OPEX Fixed Variable PL Total Fixed Costs Fixed Variable PL TotalOther operating income Fixed Variable PL TotalOther operating expense Fixed Variable PL Total Profit / (loss) from operations PL Total

ValM029 Check EBITDA by SKU (form M30_04) Check (form M30_01 EBITDA reconciliation)

Profit / (loss) from operations Brand TotalDepreciation and Amortisation in COS Brand TotalDepreciation and amortisation in OPEX Brand Total EBITDA by Brand TotalManagement Support Fee by Brand TotalLocal and Intercompany Brand Royalties TotalMEBITDA by Brand TotalNon Recurring Items by Brand TotalMEBITDA BNR by Brand Total

-++------

Profit / (loss) from operations PL TotalDepreciation and Amortisation in COS PL TotalDepreciation and amortisation in OPEX PL Total EBITDA PL TotalManagement Support Fee in EBITDA Reconcilation TotalLocal and Intercompany Brand Royalties in EBITDA Reconcilation TotalMEBITDA in EBITDA Reconcilation TotalNon Recurring Items in EBITDA Reconcilation TotalMEBITDA BNR in EBITDA Reconcilation Total

ValM030 Check channel volume (form M30_06) Check (form M20_01 Sales volume - ICP) Sales Volume ICP Total - Sales Volume Channel Total

70

New changes form

Account Number and Name Reason for Request Change Effective Date

71

Previous changes form

Account Number and Name Reason for Request Change Effective Date

72

User Suggestion Form for RevisionThis form is used to make suggestions for revision regarding the “EBG Financial Reporting HFM Guideline”

1) Reference Information

Company Name :

Company Code Number :

Finance Manager :

Date :

2) Revision & Update To

Account Number and Name:

(For example: BS001010201 Demand deposits)

3) Reason for Request Change

4) Attachments (YES/NO):

Reserved for Corporate Office

Action Taken :

CFC Approval : Date :

Return Copy to Originator

EBG Financial Reporting HFM Guideline Manual_Final.… · HFM Code HFM Parent Code HFM Description...

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