FY2018

Code P&L account Partner company

20011100001111Core business revenues 111111
20011900001111Other revenues 111111
20200000001009Capitalized costs 1009
20200000001007Capitalized costs 1007
20200000001008Capitalized costs 1008
20200000001111Capitalized costs 111101
20219000001111Direct costs 111111
20240800001111Freight outbound expenses 111111
202409000088 R&D expenses 88
20240900001111R&D expenses 111111
20410000001111Wages and salaries 111111
20420000001111Pension contributions 111101
204200000088 Pension contributions 88
20450000001111Severance indemnity contribution 111101
20512100001111D&A 111101
20512100001 D&A 1
20690100001 Corporate recharges 1
206901000014 Corporate recharges 14
20690100001037Corporate recharges 1037
20690100001087Corporate recharges 1087
20690100001009Corporate recharges 1009
20690100001007Corporate recharges 1007
20690100001008Corporate recharges 1008
20690100001240Corporate recharges 1240
20690100001111Corporate recharges 111111
20699800001111Other income 111111
20704000001111Marketing expenses 111111
207050000088 Software&IT 88
20705000001111Software&IT 111111
20706000001111Leasings 111111
207090000043 Service expenses 43
20709000002240Service expenses 2240
20709000001111Service expenses 111111
20710000001111Charges and contributions 111111
20711000001111Insurance expenses 111111
20712092001111Travel expenses 111111
20712094001111Utility expenses 111111
20712095001111Legal expenses 111111
20719800001111Misc costs 111101
20790220001111Consulting fees 111111
2079070000105 Misc extraordinary expenses 105
20790700001111Misc extraordinary expenses 111111
20790800001009Difference from eliminations 1009
20790800001007Difference from eliminations 1007
20790800001008Difference from eliminations 1008
20822800001009Interest income 1009
20822800001007Interest income 1007
20822800001008Interest income 1008
20822800001240Interest income 1240
20822800001111Interest income 111111
20822020001111Capitalized interest 111101
20822082001111Non-recurring costs 111101
208221400088 Interest expenses 88
20912000001111Current taxes 111101
20912000011111Regional taxes 111101
20922000001111Deferred taxes 111101
29999999991111Net income/(loss) 111101
Name of partner company Amounts Account number
External (14,500,341) 2001110000
External (4,794,856) 2001190000
Green Ventures Ltd (154,890) 2020000000
Generco Sunshine JSC (1,180,894) 2020000000
Greenco Ltd (793,080) 2020000000
Not assigned (2,277,198) 2020000000
External 4,428,912 2021900000
External 16,978 2024080000
Generco Ltd 2,245,438 2024090000
External 16,606 2024090000
External 4,683,394 2041000000
Not assigned 1,143,052 2042000000
Generco Ltd 239,380 2042000000
Not assigned 104,914 2045000000
Not assigned 2,003,262 2051210000
Not assigned 41,981 2051210000
Greeny Ltd (2,156,147) 2069010000
Generco Cosmetics Ltd (291,429) 2069010000
Generco Canada JSC - 2069010000
Gener Beauty GmbH (33,737) 2069010000
Green Ventures Ltd - 2069010000
Generco Sunshine JSC - 2069010000
Greenco Ltd - 2069010000
Generco UK (199,600) 2069010000
External (539,141) 2069010000
External (57) 2069980000
External 22,315 2070400000
Generco Ltd 204,000 2070500000
External 138 2070500000
External 1,127,446 2070600000
Greeny France SL 133,722 2070900000
Greeny Germany GmbH 328,062 2070900000
External 2,081,304 2070900000
External 33,410 2071000000
External 213,091 2071100000
External 1,813,525 2071209200
External 5,552 2071209400
External 43,869 2071209500
Not assigned 10,935 2071980000
External 20,400 2079022000
Generco Healthcare Ltd - 2079070000
External 563,918 2079070000
Green Ventures Ltd - 2079080000
Generco Sunshine JSC - 2079080000
Greenco Ltd - 2079080000
Green Ventures Ltd - 2082280000
Generco Sunshine JSC - 2082280000
Greenco Ltd - 2082280000
Generco UK (35,810) 2082280000
External (51,927) 2082280000
Not assigned (862,271) 2082202000
Not assigned 22,763 2082208200
Generco Ltd 2,930,430 2082214000
Not assigned (49,379) 2091200000
Not assigned 516,251 2091200001
Not assigned 21,593 2092200000
Not assigned (2,904,118) 2999999999
FY2019

Code P&L account Partner company Name of partner company

20011100001Core business revenues 105 Generco Healthcare Ltd
20011100001Core business revenues 111111 External
20011900001Other revenues 111111 External
20200000001Capitalized costs 1086 G&Resources Ltd
20200000001Capitalized costs 1007 Generco Sunshine JSC
20200000001Capitalized costs 1008 Greenco Ltd
20200000001Capitalized costs 111101 Not assigned
20212100001Utility charges 111111 External
20219000001Direct costs 111111 External
20240800001Freight outbound expenses 111111 External
20240900001R&D expenses 19 Generco Cosmetics Ltd
20240900008R&D expenses 88 Generco Ltd
20240900001R&D expenses 1283 Generco Ventures Ltd
20240900001R&D expenses 1924 Generco Infrastructure Ltd
20240900002R&D expenses 2486 Generco Exloration Ltd
20240900001R&D expenses 111111 External
20410000001Wages and salaries 111111 External
20420000001Social security payments 111101 Not assigned
20420000001Pension contributions 111101 Not assigned
20450000001Severance indemnity contribution 111101 Not assigned
20490000001Other personnel expenses 111101 Not assigned
20512100001D&A 111101 Not assigned
20512600001D&A 111101 Not assigned
20602200001Gains from disposal of PP&E 111111 External
20690100001Corporate recharges 1 Greeny Ltd
20690100001Corporate recharges 19 Generco Cosmetics Ltd
20690100001Corporate recharges 1076 Generco Trading Ltd
20690100001Corporate recharges 1086 G&Resources Ltd
20690100001Corporate recharges 1009 Green Ventures Ltd
20690100001Corporate recharges 1007 Generco Sunshine JSC
20690100001Corporate recharges 1008 Greenco Ltd
20690100001Corporate recharges 1240 Generco UK
20690100001Corporate recharges 1007 Generco Semiconductors Ltd
20690100004Corporate recharges 47037 G&CR Global Ltd
20690100001Corporate recharges 111111 External
20699800008Other income 88 Generco Ltd
20699800001Other income 111111 External
20702900001Concession fees other 111101 Not assigned
20704000001Marketing expenses 111111 External
20705000001Software&IT 111111 External
20706000001Leasings 111111 External
20709000002Service expenses 2240 Greeny Germany GmbH
20709000001Service expenses 105 Generco Healthcare Ltd
20709000001Service expenses 111111 External
20710000001Charges and contributions 111111 External
20711000001Insurance expenses 1900 Generco Metals Gm
20711000001Insurance expenses 111111 External
20712092001Travel expenses 1118 Gener Green LLC
20712092001Travel expenses 111111 External
20712094001Utility expenses 111111 External
20712095001Legal expenses 111111 External
20712200001Losses fr disposal of PPE 111111 External
20715110001Other operative currency differences 19 Generco Cosmetics Ltd
20715110001Other operative currency differences 111111 External
20719100001Property tax 111111 External
20719800001Misc costs 111101 Not assigned
20790220001Consulting fees 111111 External
20790700001Misc extraordinary expenses 19 Generco Cosmetics Ltd
20790700004Misc extraordinary expenses 43 Greeny France SL
20790700001Misc extraordinary expenses 1924 Generco Infrastructure Ltd
20790700001Misc extraordinary expenses 111111 External
20790800001Difference from eliminations 1086 G&Resources Ltd
20790800001Difference from eliminations 1007 Generco Sunshine JSC
20790800001Difference from eliminations 1008 Greenco Ltd
20822800001Interest income 1086 G&Resources Ltd
20822800001Interest income 1009 Green Ventures Ltd
20822800001Interest income 1007 Generco Sunshine JSC
20822800001Interest income 1008 Greenco Ltd
20822800001Interest income 1240 Generco UK
20822800001Interest income 1006 Generco Mining GmbH
20822800001Interest income 1007 Generco Semiconductors Ltd
20822800001Interest income 111111 External
20822082001Non-recurring costs 111101 Not assigned
20822140008Interest expenses 88 Generco Ltd
20822140001Interest expenses 1007 Generco Semiconductors Ltd
20822140001Interest expenses 111111 External
20821100001Impairment of participation 1240 Generco UK
20912000001Current taxes 111101 Not assigned
20912000011Regional taxes 111101 Not assigned
20919000001Quarterly changes in current taxes 111101 Not assigned
20922000001Deferred taxes 111101 Not assigned
21111119991Net income/(loss) 111101 Not assigned
Amounts Account number
(355,397) 2001110000
(15,792,899) 2001110000
(6,960,218) 2001190000
(420,017) 2020000000
(89,235) 2020000000
(26,173) 2020000000
(209,402) 2020000000
14,589 2021210000
5,463,189 2021900000
343,675 2024080000
38,521 2024090000
1,980,162 2024090000
1,820 2024090000
10,448 2024090000
10,413 2024090000
27,149 2024090000
5,507,141 2041000000
1,752,994 2042000000
304,304 2042000000
500,500 2045000000
6,920 2049000000
1,897,677 2051210000
146,329 2051260000
(121,553) 2060220000
(1,643,711) 2069010000
(416,279) 2069010000
(364,244) 2069010000
- 2069010000
- 2069010000
- 2069010000
- 2069010000
 (10,461) 2069010000
- 2069010000
(482,611) 2069010000
(6,786) 2069010000
(2,436) 2069980000
9,794 2069980000
81 2070290000
65,948 2070400000
5,139 2070500000
1,055,381 2070600000
430,845 2070900000
276,920 2070900000
1,130,021 2070900000
7,294 2071000000
- 2071100000
48,469 2071100000
23,929 2071209200
2,393,259 2071209200
23,070 2071209400
208,367 2071209500
308,232 2071220000
13,423 2071511000
4,046 2071511000
49,621 2071910000
20,323 2071980000
169,489 2079022000
85,463 2079070000
11,422 2079070000
84,439 2079070000
638,869 2079070000
- 2079080000
- 2079080000
- 2079080000
- 2082280000
- 2082280000
 - 2082280000
- 2082280000
(34,225) 2082280000
(6,778) 2082280000
- 2082280000
(2,205) 2082280000
80,617 2082208200
2,752,704 2082214000
- 2082214000
1,251 2082214000
4,130,000 2082110000
496,749 2091200000
480,873 2091200001
- 2091900000
6,570 2092200000
6,073,808 2111111999
FY2020

Code P&L account Partner company Name of partner company Amounts

20011100001Core business revenues 105 Generco Healthcare Ltd (616,462)
20011100001Core business revenues 111111 External (14,431,341)
20011900001Other revenues 111111 External (6,373,618)
20212100001Utility charges 111111 External 20,505
20219000001Direct costs 111111 External 5,674,152
20240200001Operating expenses for utilities 111111 External 13,692
20240800001Freight outbound expenses 111111 External 350,371
20240900008R&D expenses 88 Generco Ltd 3,116,017
20240900001R&D expenses 1283 Generco Ventures Ltd -
20240900001R&D expenses 1924 Generco Infrastructure Ltd 673
20240900002R&D expenses 2185 Generco Green Projects GmbH 192,017
20240900002R&D expenses 2240 Greeny Germany GmbH 375,290
20240900001R&D expenses 17000 Generco Risk Management Ltd 4,920
20240900001R&D expenses 111111 External 9,784
20410000001Wages and salaries 111111 External 3,982,700
20420000001Social security payments 111101 Not assigned 1,420,797
20420000001Pension contributions 111101 Not assigned 288,892
20450000001Severance indemnity contribution 111101 Not assigned 143,500
20512100001D&A 111101 Not assigned 1,875,768
20512600001D&A 111101 Not assigned 12,593
20604410001Other operative currency differences 1118 Gener Green LLC -
20604410001Other operative currency differences 111111 External (1,253)
20690100001Corporate recharges 1 Greeny Ltd (1,418,521)
20690100001Corporate recharges 19 Generco Cosmetics Ltd (622,966)
20690100001Corporate recharges 1076 Generco Trading Ltd -
20690100001Corporate recharges 1086 G&Resources Ltd -
20690100001Corporate recharges 1009 Green Ventures Ltd -
20690100001Corporate recharges 1007 Generco Sunshine JSC -
20690100001Corporate recharges 1008 Greenco Ltd -
20690100001Corporate recharges 1240 Generco UK -
20690100001Corporate recharges 1006 Generco Mining GmbH -
20690100001Corporate recharges 1007 Generco Semiconductors Ltd -
20690100004Corporate recharges 47037 G&CR Global Ltd (1,948,832)
20690100001Corporate recharges 111111 External (902,858)
20690200001Reimbursements+compensation for damages111111 External (61,500)
20699800001Other income 105 Generco Healthcare Ltd (30,913)
20699800001Other income 111111 External (15,872)
20704000001Marketing expenses 111111 External 57
20705000001Software&IT 111111 External 19,199
20706000001Leasings 105 Generco Healthcare Ltd (1,423,120)
20706000001Leasings 111111 External (172,933)
20709000001Service expenses 105 Generco Healthcare Ltd 473,575
20709000001Service expenses 111111 External 1,481,408
20710000001Charges and contributions 111111 External 40,049
20711000008Insurance expenses 88 Generco Ltd 585
20711000001Insurance expenses 111111 External 64,040
20712091001Repairs/Maintenance costs 111111 External 1,353
20712092001Travel expenses 111111 External 2,514,432
20712094001Utility expenses 111111 External 4,194
20712095001Legal expenses 111111 External 106,526
20719800001Misc costs 111101 Not assigned 109,811
20790220001Consulting fees 111111 External 61,111
20790700001Misc extraordinary expenses 1924 Generco Infrastructure Ltd -
20790700001Misc extraordinary expenses 105 Generco Healthcare Ltd 1,684,415
20790700001Misc extraordinary expenses 111111 External 575,626
20790800001Difference from eliminations 1086 G&Resources Ltd -
20790800001Difference from eliminations 1007 Generco Semiconductors Ltd -
20822800001Interest income 1086 G&Resources Ltd -
20822800001Interest income 1009 Green Ventures Ltd -
20822800001Interest income 1007 Generco Sunshine JSC -
20822800001Interest income 1008 Greenco Ltd -
20822800001Interest income 1240 Generco UK -
20822800001Interest income 1006 Generco Mining GmbH -
20822800001Interest income 111111 External (73,810)
20822082001Non-recurring costs 111101 Not assigned 7,173
20822140008Interest expenses 88 Generco Ltd 2,324,466
20822140001Interest expenses 1007 Generco Semiconductors Ltd -
20822140001Interest expenses 111111 External 51
20821100001Impairment of participation 111101 Not assigned -
20912000001Current taxes 111101 Not assigned 2,558
20912000011Regional taxes 111101 Not assigned 522,710
20922000001Deferred taxes 111101 Not assigned (160,304)
21111119971Offset segments (tech.) 111101 Not assigned -
21111119991Net income/(loss) 111101 Not assigned (779,290)
Account number
2001110000
2001110000
2001190000
2021210000
2021900000
2024020000
2024080000
2024090000
2024090000
2024090000
2024090000
2024090000
2024090000
2024090000
2041000000
2042000000
2042000000
2045000000
2051210000
2051260000
2060441000
2060441000
2069010000
2069010000
2069010000
2069010000
2069010000
2069010000
2069010000
2069010000
2069010000
2069010000
2069010000
2069010000
2069020000
2069980000
2069980000
2070400000
2070500000
2070600000
2070600000
2070900000
2070900000
2071000000
2071100000
2071100000
2071209100
2071209200
2071209400
2071209500
2071980000
2079022000
2079070000
2079070000
2079070000
2079080000
2079080000
2082280000
2082280000
2082280000
2082280000
2082280000
2082280000
2082280000
2082208200
2082214000
2082214000
2082214000
2082110000
2091200000
2091200001
2092200000
2111111997
2111111999
 Creating a "Database"
Code P&L account Partner company Name of partner company
"
FY16 FY17 FY18 Mapping
 P&L Statement
EUR in millions FY16 FY17 FY18
Net Sales
Other revenues
Recharges
Total revenues
Direct costs
Gross margin
Other operating expenses
Personnel expenses
Leasing
Services
Travel costs
Other income
Capitalized costs
EBITDA
D&A
EBIT
Financial items
Extraordinary items
EBT
Taxes
Net Income

Net income
Check