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Reporting and accounting manualDate of u date : 14/08/08

1. LIST OF CONTENTS

Date of last update

14/08/2008

2. MAIN INDICATORS2.1 Key Performance Indicators 01/04/20032.2 Management salient figures 01/04/2003

3. CONSOLIDATION PRINCIPLES3.1 General Accounting Policy 01/04/20033.2 Consolidation structure and perimeter 01/04/2003

3.3 Procedure for scope changes 01/04/20033.4 Reporting Process and Timetable 01/04/20033.5 Input Package Presentation 01/04/20033.6 Reporting Currency and Translation in Euro 01/04/20033.7 Consolidation restatements 01/04/2006

4. PROFIT AND LOSS ACCOUNT4.1 Presentation of Profit and Loss Account 01/04/20034.2 Sales 01/04/20034.3 Costs of Sales 23/12/20044.4 Provisions added / released 01/04/20034.5 Net operating expenses

4.5.1 Production Overheads 01/04/20034.5.2 Non production Overheads 01/04/20034.5.3 Grants 01/04/20034.5.4 Other Operating Income / Expenses 23/12/20044.5.5 General & Administrative expenses 01/04/2003

4.6 Other Income / Expenses4.6.1 Pensions 01/04/20034.6.2 Employee Profit Sharing 01/04/20034.6.3 Restructuring 01/04/20034.6.4 Gain or Loss on Disposal 01/04/20034.6.5 Other non Operating Income / Expenses 01/04/2003

4.7 Internal Transfers & fees adjustments 01/04/2003

4.8 Cancellation of debt and subsidies 01/04/20034.9 Financial Income

4.9.1 Dividends Received 01/04/20034.9.2 Gain or Loss on Marketable Securities 01/04/20034.9.3 Interest Income 01/04/20034.9.4 Interest Expenses 01/04/20034.9.5 Financial Investment Depreciation 01/04/20034.9.6 Provisions against other financial fixed assets 01/04/20034.9.7 Foreign Currency Exchange Gain / Loss 01/04/20034.9.8 Fees paid on Market Operations 01/04/20034.9.9 Other Financial Income and Expenses 01/04/20034.9.10 Fees & costs on guarantees 01/04/2003

4.10 Capital gain / loss on disposal of activity Not Written4.11 Corporation Tax 01/04/2003


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4.12 Share in Net Income of Equity affiliates 01/04/2003

4.13 Minority Interests 01/04/20034.14 Goodwill amortisation 01/04/2003

5. FUNCTIONNAL ANALYSIS 02/04/2003

6. BALANCE SHEET6. 1 Balance Sheet Presentation 01/04/20036.2 Equity 01/04/20036.3 Minority equity 01/04/20036.4 Convertible bonds 01/04/20036.5 Provisions for Risks and Charges 18/04/2005

6.6 Accrued Pensions and retirement benefits 21/03/20056.7 Long Term debt 01/11/20056.8 Payables

6.8.1 Progress billings 05/09/20056.8.2 Trade Payables 01/04/20036.8.3 Payables to Fixed Assets suppliers 01/04/20036.8.4 Other payables & accrued expenses 21/03/2005

6.9 Fixed assets6.9.1 Intangible assets and Goodwill 01/04/20036.9.2 Tangible Fixed Assets 01/01/20086.9.3 Financial Fixed Assets 01/04/20036.9.4 Share in net assets of equity affiliates 01/04/2003

6.10 Inventories & Contracts in progress 01/04/20036.11 Receivables

6.11.1 Trade Receivables 05/09/20056.11.2 Other Accounts Receivables 21/03/20056.11.3 Advances paid to suppliers 01/04/2003

6.12 Uncalled Subscribed Capital 01/04/20036.13 Cash and Liquid Assets

6.13.1 Cash, cash Equivalents & Short Term Investments 01/01/20076.13.2 Securitised Assets 01/11/20056.13.3 Short term borrowings and Bank overdrafts 01/11/20056.13.4 Borrowings bonds & notes issued 01/11/2005

6.14 Non Financial and Financial current accounts 03/01/2005

6.15 Deferred Tax and Corporation Tax 01/04/20036.16 Operating Balancing link 01/04/20036.17 Capital leases 01/01/2008

7. CASH FLOW STATEMENT 14/08/2008

8. PROJECTS ACCOUNTING8.1 Orders 01/04/20038.2 Sales and Orders by country 01/04/20038.3 Revenue Recognition 01/04/20068.4 Margin Recognition 01/04/20038.5 Full cost 23/12/2004


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9 INTERCOMPANY PROCESS

9.1 Inter-company accounting 01/11/20059.2 Inter-company settlements 01/04/2003

10 OTHER ISSUES10.1 Foreign Currency Transactions 01/04/200310.2 Hyperinflation countries 01/04/200310.3 Employees 01/04/200310.4 Accounting for cross fertilisation ventures 05/05/200310.5 Credit management GD 06-03 01/01/2007

11 OFF BALANCE SHEET REQUIREMENTS

11.1 Commitments 01/04/200311.2 Operating leases 01/04/2003

12 PLAN, BUDGET AND FORECASTING PROCESS12.1 Flash Input Data 01/04/200312.2 Actual packages 01/04/200312.3 Budget Package 01/04/200312.4 Budget instructions 01/04/200312.5 Forecast package Not Written12.6 Forecast 1 instructions 01/04/200312.7 Forecast 2 instructions Not Written12.8 Three Year Plan package 01/04/2003

12.9 Three Year Plan instructions Not Written12.10 Unit Budget Output package Not Written12.11 Monthly flash cash 01/04/2003

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1-List of Contents 140808