APPENDIX 1 - Ratio Classes and Calculations

Class	Description			Linkage
TR	Assets	Current	Trade Receivable	115
QA	Assets	Current	Other quick	111
IN	Assets	Current	Inventory	125
CA	Assets	Current	Other	121+123+127+128+129
FD	Assets	Capital	Amortized cost	151
FN	Assets	Capital	Non amortized cost	150
FA	Assets	Capital	Accumulated amortization	152
IA	Assets	Capital Asset		171
OA	Assets	Other asset		135+137+181+182
TP	Liabilities	Current	Trade payable	215
CL	Liabilities	Current	Other	211+213+217+221+223+227+228
LL	Liabilities	Long term		230+235+237+241
DI	Equity	Dividend		275
RE	Equity	Retained earnings		274
EQ	Equity	Other		276
SA	Revenue	Credit sales		311
SO	Revenue	Other sales		331
RO	Revenue	Other		361+381
CD	Expense	Cost of sales	Amortization	413
CN	Expense	Cost of sales	Non cash	411+431
CI	Expense	Cost of sales	Interest	425
PU	Expense	Cost of sales	Purchase	421
CR	Expense	Cost of sales	Repair and maintenance	435
CS	Expense	Cost of sales	Other cost of sales	423+425+437+480
OD	Expense	Other	Amortization	513
ON	Expense	Other	Non cash	NA
IT	Expense	Other	Income tax expense	810
OI	Expense	Other	Interest	525
OR	Expense	Other	Repairs and maintenance	535
OE	Expense	Other	Other expenses	511+523+531+533+537+547+570+580