Chart of Accounts Jan 2013 v.1

7/27/2019 Chart of Accounts Jan 2013 v.1

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ACCOUNTS IN ORACLE - 2

Account Name AccountCode

Salaries & Wages 420101001

Overtime 420101002


2/160

Vacation Provision 420101005

Vacations Actual

Consumption

420101006

Severance 420101004

Personnel Recruitment 420101007


3/160

Training expenses 420101008

Welfare expenses 420101009


4/160

Gift to personnel 420101010


5/160

Personnel clothes 420101011

Personnel expatriation 420101013


6/160

Canteen Services 420101014


7/160

Own cars expenses 420101016

Other Salaries and

Wages

420101017


8/160

Company Salaries

Contribute

420101019


9/160

Allowances 420101020


10/160

Other Personnel

Expenses

420101028

Human ResourcesProjects

420101025


11/160

Outsourcing Services 420101031

Incentives 420101029

Salary Adjustments 420101030


12/160

Sundry advisors 420102001

Legal Advisors 420102002

Tax Advisors 420102003


13/160

Auditing 420102004

Legal Advisors Major

Casualties

420102005

Postage and mailbag 420103003

Data Entry Service 420103005


14/160

Commercial-financial

information systems

420103006

Operational systems

implementation

expenses

420103007

Internet site 420103008

Subscriptions and

publications

420103009


15/160

Market information 420103010

Customs Information 420103050

Data Transmission 420103101

Telecommunications 420103102


16/160

Hardware 420103103


17/160

Software 420103104


18/160

Asesoras IT 420103105

Servicios externos IT 420103106


19/160


20/160

Representation

expenses

420104001

Rent a Car expenses 420104002

Fellowshipcontributions 420104003


21/160

Events 420104004

Advertising 420105001

Gifts to third parties 420105002


22/160

Fair and Expositions 420105003

Cultural sponsor 420105004

Donations 420105005

Audiovisual

productions

420105006


23/160


24/160


25/160

Non Recoverables Tax 420107001

VAT non accepted 420107002

Fines and Interests

paid

420107003

Messaging Service 420107004


26/160


27/160

Maintaince and

Repairs

420107009

Office rent 420107010

Insurances 420107011

420107012Utilities


28/160

Security expenses 420107013

Machinery and

equipments

depreciation

420107014

Social and legal

expenses

420107015


29/160

Others Administration 420107016

Stationeries 420107017

Photocopies and

Photocopier machines

420107019


30/160

Furniture , inputs and

others

420107020

Projects amortization 420107021

PIS ( Adm ) 420107022

COFINS ( Adm ) 420107023

ICMS ( Adm ) 420107024


31/160


32/160

Not alloweded exps -

Art 21 ( Chile )

420107030

Buildings depreciation 420107044

Others depreciation 420107045


33/160


34/160


35/160

En esta cuenta se contabilizan los gastos del proceso de

capacitacin, entrenamiento y mejora de las competencias del

personal de la compaa.

In this account are recorded expenses of the training process and

improving the skills of company personnel

En esta cuenta se contabilizan los costos asociados a beneficios

directos al personal, tales como seguros personales, seguros de

salud, planes de retiro, becas de educacin y otros de similares

caractersticas, adems de los aportes a instituciones formadas por

los trabajadores de CSAV como Sindicato, actividades deportivas y


36/160

Club De Campo.

In this account are recorded costs associated with benefits to

employees, such as personal insurance, health insurance, retirement

plans, education scholarships and other similar features, plus

contributions to institutions formed by union workers as CSAV ,

sports and country club

En esta cuenta se debe contabilizar, los gastos asociados a beneficios

del personal, tales como, obsequios por aniversarios profesionales,

eventualidades, fallecimientos y premios por antigedad .

This account should account for the expenses related to employee

benefits, such as gifts for anniversaries professional eventualities,

death and service bonuses


37/160

Gastos relacionados con ropa especial parar distintos tipos de

trabajadores que asi lo requieren.

Expenses related to special clothing to stop different types of

workers that require it.

En esta cuenta se contabilizan los gastos incurridos por el traslado

dentro fuera del pas del personal de la Compaa a una filial o

empresa relacionada, ubicada en otra zona geogrfica y que implica

al trabajador el cambio de domicilio.

Debe contabilizar aquellos gastos tales como: traslado de enseres,

visas de residencia, seguros de viajes, pasajes, clases de idioma y

asimismo gastos relacionados con la instalacin de los trabajadores

en su lugar de trabajo.

In this account are recorded expenses incurred by the transfer withinor outside the country of Company personnel to a subsidiary or

related company, located in another geographical area and involving

the worker the change of address.

Should account for those expenses such as moving furniture,

residence visas, travel insurance, travel, language classes and also

costs related to the installation of the workers in their workplace.


38/160

En esta cuenta se contabilizan los gastos de refrigerio que laCompaa provee a sus trabajadores y que no corresponden al

concepto de alimentacin diaria. Adems se incluye aquellos

aportados como refrigerios durante reuniones de coordinacin.

In this account are recorded snack expenses that the Company

provides to its workers and does not correspond to the concept of


39/160

meal allowance. It also includes those provided as refreshments

during coordination meetings.

En esta cuenta se contabilizan los gastos relacionados con la

mantencin y uso de los vehculos de propiedad de la Compaa.

Deben considerar gastos tales como: combustibles y lubricantes,

repuestos, reparaciones y mantenciones, permisos de circulacin,

costo de choferes, y otros similares.

La importancia de esta cuenta radica en que agrupa gastos que no

son aceptados tributariamente por no ser necesarios para producir

la renta .

In this account are recorded expenses related to the maintenance

and use of vehicles owned by the Company.

They must consider costs such as fuel and lubricants, spare parts,

repairs and maintenance, vehicle licenses, cost drivers, and the like.

The importance of this groups of account is that this kind of

expenses are not accepted for tax calculations due to are notnecessary to produce income.

En sta cuenta se contabilizan Otras remuneraciones de los

trabajadores de la Administracin de la Compaa en Agencia

Alemania.


40/160

En esta cuenta se contabilizan los montos correspondientes a

aportes legales que debe efectuar la compaa a instituciones por

conceptos de salud en el trabajo, fondos de cesanta y otros

obligados como a la Corporacin de Asistencia Social (CAS) de los

trabajadores de CSAV HQ.

In this account are recorded amounts related to legal contributions

to be made by the company to health institutions for concepts at

work, unemployment funds and other obligors as Social Assistance

Corporation (CAS) of workers in CSAV HQ.

In this account are recorded Other wages and salaries of the

employees of the Company's management in Germany Agency


41/160

En esta cuenta se contabiliza las bonificaciones que la Compaa

realiza a sus trabajadores por concepto de gastos fijos establecidos

para el bienestar del trabajador

This account is posted to the bonuses that the Company pays to its

workers for fixed expenses established for worker welfare


42/160

En esta cuenta se contabilizan los gastos relacionados con proyectosde RRHH que buscan mejorar las politicas de la empresa, el clima

laboral, y los procesos de gestin del capital humano en distintos

niveles.

In this account are recorded expenses related to projects aimed at

improving HR policies of the company, the work environment,

processes and human capital management at various levels.

En esta cuenta se registran otros gastos relacionados con el personal

en CSAV GmbH y Agencia Alemania, que no pueden ser clasificados

en otras cuentas y analticos.

In this account are recorded other expenses related to staff in CSAV

GmbH and Agency in Germany, which can not be classified in other

accounts and analytical.


43/160

En esta cuenta se contabilizan gastos relacionados por servicios de

terceros trabajando para la compaa, como personal eventual.

In this account are recorded expenses related to third-party services

working for the company, as temporary staff.

En esta cuenta se contabiliza las bonificaciones que la Compaa

realiza a sus trabajadores por concepto de desempeo, premios y

generacin de valor.

This account posts the bonuses that the Company made to their

workers for performance and value generation awards

Provisiones agendadas para ser entregadas progresivamente en

aumentos de salario ya sea por desempeo, acuerdos laborales oaumentos inflacionarios.

Provisions scheduled to be delivered progressively in either salary

increases for performance, labor agreements or inflationary


44/160

En esta cuenta se contabilizan los gastos de servicios de asesora

prestados por terceros a la Compaia que no tienen relacin con

situaciones operativas, tales como operacin de las naves, gestin

de cobranza, reparacin y mantencin, capacitacin entre otras; las

que deben ser registradas en la cuenta que demuestre esta situacin

especfica.

In this account should be recorded expenses related to sundries

services rendered by third parties to the Company, having no

relation with specific items, such as vessel operation, collections,

legal, auditing, repair and maintenance, training, among others;

which should be recorded in the s ecific account.En esta cuenta se contabilizan los gastos de servicios de asesora

legal prestados por terceros a la Compaia que no tienen relacin

con situaciones especficas, tales como operacin de las naves,

gestin de cobranza, las que deben ser registradas en la cuenta que

demuestre esta situacin especfica.

In this account are recorded expenses related to legal services

provided by third parties to the Company that are not related to

specific situations, such as operation of the ships, collection

management, which must be registered on the account showing this

s ecific situation .En esta cuenta se contabilizan los gastos por servicios de asesora

tributaria prestados por terceros a la Compaa.

In this account are recorded expenses for tax advisory services

provided by third parties to the Company.


45/160


46/160

En esta cuenta deben contabilizarse los gastos relacionados con

sistemas computacionales u otros medios de comunicacin interna y

externa de la Compaa relacionados con informacin necesaria para

evaluar crditos.

In this account should be recorded expenses related to services

provided to the Company related to external commercial and

financial information s stem, base to rant credits.

En esta cuenta deben contabilizarse los gastos relacionados con la

implementacin de sistemas operativos computacionales propios ,

para un ara determinada de la Compaa .

In this account should be recorded expenses related to the

Companys computer systems dedicated to an specific area in order

to get a better performance.

En esta cuenta deben contabilizarse los gastos relacionados con el

diseo y mantencin de sitios web de la Compaa; registro y

mantencin de dominios de la Compaa.

In this account should be recorded expenses related to to design and

maintenance of Company Web Site; also for registration and

maintenance of Company domains.

En esta cuenta deben contabilizarse los gastos relacionados con los

medios de informacin externa de la Compaa , sean manuales ,

electrnicas o por otro medio de comunicacin tales como revistas ,diarios u otras publicaciones.

This account should be accounted for expenses related to the media

outside of the Company, whether manual, electronic or other media

such as ma azines, news a ers or other ublications


47/160

En esta cuenta deben contabilizarse los gastos relacionados con la

obtencin de informacin de mercado incluyendo compra de

estadsticas y costo de procesamiento. Tambin involucra gastos

relacionados a la realizacin de estudios de mercado y encuestas

enfocados a clientes.

In this account should be recorded expenses related to obtaining

market information including purchase of statistics and cost of

processing. Also it involves expenses related to the accomplishment

of market studies and focuses surve s to clients.En esta cuenta deben contabilizarse los gastos relacionados con la

obtencin de informacin requerida por aduanas como entidades

fiscalizadoras.

This account should be accounted for expenses related to

obtaining information required by customs as Audit Office.

En esta cuenta se registran los gastos relacionados con los sistemas

de comunicacin interna y externa de la empresa para latransmisin electrnica de datos y correo electrnico. Tambin debe

incluir los gastos de mantencin de equipos y redes informticas.


Companys internal and external communication systems for the

electronic data transmission and electronic mail .It should also

include equipment and computer networks maintenance expenses.

En esta cuenta se registran los gastos relacionados con la

comunicacin interna y externa de la empresa por medio de

telfono. Tambin debe incluir los gastos de mantencin de equipos

y redes informticas.


48/160

En esta cuenta se registran los gastos relacionados con el hardware

que no cumplen con los criterios para considerarlos como activos.

In this account should be recorded expenditures related to hardware

that do not comply with the criteria to considerate them as assets.


Companys , internal and external communication by telephone


49/160


50/160


51/160

adquisitions , rent of computer systems, rent of equipment ,

developments , computer network expenses , purchase of

equipments not inventoried , licensing, etc.


52/160

En esta cuenta se contablizan los gastos incurridos por el personal

representando a la Compaa en la atencin de clientes,

proveedores, etc, que deben ser rendidos de acuerdo al

procedimiento vigente establecido.

In this account should be recorded those expenses incurred , mainly

by commercial personnel on behalf of the Company, providing

attention to some importants clients like lunch , dinners , during

business meetin .En esta cuenta se contabilizan aquellos gastos incurridos en arriendo

de vehculos externos, honorarios de choferes externos, de acuerdo

al procedimiento administrativo definido por la Compaa.

In this account should be recorded those expenses incurred for

external vehicles rentals and drivers fees, according to

administration procedures established by the Company. Include gas

oil , arkin , tolls , etc.

En esta cuenta se contabilizan los pagos por contribuciones aAsociaciones definidas y autorizadas por la administracin de la

Compaa. Algunos ejemplos: Cmaras de Comercio, Asociacin

Nacional de Armadores, Sofofa, etc.

In this account should be recorded payments made for fee to

Associations defined and authorized by the Company's

management. Some examples : Chambers of Commerce;

Shipsowners Associations, Industrial Associations , etc.


53/160

En esta cuenta se debe contabilizar los gastos relacionados a la

realizacin de eventos institucionales enfocados a clientes, tales

como: Eventos deportivos, culturales, Cctel Fin de Ao, etc.


accomplishment of institutional events focused to clients, such as:

S ort and cultural events, Annual cocktail for customers, etc.

En esta cuenta se contabilizan los gastos incurridos en acciones de

difusin de la empresa en medios de comunicacin, como por

ejemplo; publicacin de avisos publicitarios a travs de cualquier

medio (prensa escrita, revistas, letreros camineros, televisin, radio)

In this account should be recorded expenses incurred in advertising

activities in mass media, for example; advertisement through any

means ( magazines, newspapers, billboards, tv, radio)

En esta cuenta se contabilizan los gastos incurridos por obsequios a

terceros, material promocional y regalos utilizados principalmente

en eventos con clientes para difusin de la empresa.

In this account should be recorded expenses incurred for gifts made

to third parties, promotional material and gifts mainly used in events

with clients for diffusion of the company.


54/160

En esta cuenta se contabilizan los gastos incurridos por participacin

en ferias o auspicios en seminarios u otros, organizados por otra

empresa. Algunos ejemplos: Seminarios Diario Financiero, Cmaras

de Comercio, etc.

In this account should be recorded expenses related to participations

CSAV in fairs or seminars organized by other Companies , Institutions

, Associations , etc.

En esta cuenta se contabilizan los gastos incurridos por auspicios en

actividades culturales autorizados por el Presidente del Directorio.

In this account should be recorded expenses related to cultural

activities autorized by the President of the Board .

En esta cuenta se contabilizan los gastos incurridos por donaciones a

distintas instituciones autorizadas por el Presidente del Directorio.

In this account should be recorded expenses related to donations

made to different organizations autorized by the President of theBoard.

En esta cuenta se contabilizan los gastos relacionados con la

produccin y post produccin de trabajos audiovisuales tales como

videos (institucional y junta de accionistas), clip para eventos.

In this account should be recorded expenses related to production

and post production of audiovisual projects such as Institutionalvideo, Board Meeting video, clip for customer events.


55/160

En esta cuenta se contabilizan los gastos por diseo (avisos

publicitarios, invitaciones, afiches, pendones, stand, brochures, etc),

arriendo de fotografas y adems los gastos de produccin de los

elementos diseados (impresin de afiches, pendones, brochures,

etc.).

In this account should be recorded expenses incurred for design (

advertisements, invitations cards, posters, banners, stand,

brochures, etc); hoto rental and also ex enses of roductionEn esta cuenta se contabilizan los gastos relacionados con la

vigilancia de las marcas del grupo CSAV. La vigilancia implica la

renovacin de marcas, solicitud de registrar nuevas marcas y

asesora integral relativa al tema.


monitoring of the marks of CSAV Group: The monitoring implies, the

renovation of marks, registration of new marks and integral

consultant's office to the sub ect.En esta cuenta se contabilizan los gastos relacionados con el

desarrollo e implementacin de acciones a nivel global que implique

un fortalecimiento de las marcas del grupo. Pueden ser acciones

tanto a nivel interno como externo de construccin y

posicionamiento de marca.

In this account should be recorded expenses related to thedevelopment and implementation of actions at corporative level

that implies a fortification of the marks of the group. They can as

much be actions at internal and external level of construction and

ositionin of mark.


56/160

En esta cuenta se contabilizan los gastos incurridos por viajes de

personal de la Compaa en el pas, por motivos de trabajo,

presentados de acuerdo al procedimiento vigente respecto de

anticipos de viajes y gastos a rendir.

In this account should be recorded expenses incurred by personnel

of the Company due to business travels whitin the country,

submitted according to valid procedures and Policy of CSAV .

En esta cuenta se contabilizan los gastos incurridos por viajes de

personal de la Compaa al extranjero, por motivos de trabajo,

presentados de acuerdo al procedimiento vigente respecto deanticipos de viajes y gastos a rendir.

In this account should be recorded expenses incurred by personnel

of the Company due to business travels to foreing countries

according to valid procedures and Policy of CSAV .


57/160


58/160


59/160

En esta cuenta se contabilizan los gastos incurridos para mantener el

adecuado funcionamiento operativo del inmueble en el cual se

incluyen los pagos por mantenciones, pintura de edificios, aire

acondicionado y reparacin de muebles. Adems debe considerar

parte de los gastos en esta cuenta la mano de obra ocupada an

cuando se respalde con boleta factura de honorarios.

In this account should be recorded expenses incurred to maintain

the proper operation of the property, which include payments for

maintenance, building painting, air-conditioning, and furniture

repairs. This account should include supplies, materials and services

rovided b third arties.En esta cuenta se contabilizan los gastos correspondientes a pagos

por arriendo de inmuebles, oficinas, estacionamientos y gastos

comunes.

In this account should be recorded expenses related to payments

made for the rental of property, offices, parking spaces and buildingEn esta cuenta se contabilizan los gastos por seguros contratados

por la Compaa que tienen cobertura sobre bienes no

operacionales de la empresa, tales como edificios, vehculos de

ejecutivos, muebles y tiles.

In this account should be recorded expenses related to non-

operational insurances coverage for Company buildings, furnituresand fixtures, contracted by the Company.

En esta cuenta se contabilizan los gastos incurridos en servicios

bsicos para el adecuado funcionamiento de las instalaciones u

oficinas administrativas tales como Luz, Agua, Gas y Petrleo.


60/160


61/160

Esta cuenta slo se debe utilizar para registrar los gastos que por su

naturaleza no pueden ser registrados en otra cuenta de gasto de

administracin de este Plan y adems por su escasa ocurrencia.

This account should only be used to record expenses that due to

their nature, cannot be recorded under any other administratiom

item of this Chart of Accounts and also because are not recurrin

En esta cuenta se contabilizan los gastos administrativos

relacionados a papelera y que por su caracterstica son necesarios

para el normal funcionamiento de las oficinas de la Compaa. Los

insumos de fotocopiado deben ser registrados en cuenta

420107019.

In this account are recorded administrative expenses related to

stationery and its characteristic are necessary for the normal

functionin of the offices of the Com an . Photoco in in utsEn esta cuenta se registran los gastos relacionados con las fotocopias

necesarias para el normal funcionamiento de las oficinas de lacompaa, tales como papelera, alquiler de mquinas

fotocopiadoras, mantenimiento, tinta toner, etc.

In this account should be recorded administration expenses related

to photocopies needed for the normal operation of Company offices,

such as stationeries, rent of photocopier machines , maintenance ,

ink toner , etc.


62/160

En esta cuenta se contabilizan los gastos administrativos que por su

caracterstica son necesarios para el normal funcionamiento de las

oficinas de la Compaa. Como por ejemplo: Encuadernacin,

Extintores y Menaje.

In this account should be recorded administration expenses needed

for the normal operation of Company offices such as furnitures,

includin bookbindin , extin uishers and other related.

En esta cuenta se contabiliza el traspaso mensual de cuotas de

gastos activados por proyectos que se encuentran en produccin.

In this account should be recorded the monthly quota transfer

related to expenses generated by projects in production.

En esta cuenta se registran las cantidades mensuales relacionados

con este impuesto para la integracin social aplicado en Brasil.

In this account should be recorded the monthly amounts related to

this tax for social integration applied in Brazil.En esta cuenta se registran las cantidades mensuales relacionados

con este impuesto para seguridad social aplicado en Brasil.


this tax for social security applied in Brazil.


con este impuesto sobre la circulacin de mercaderas aplicado enBrasil.

In this account are recorded monthly amounts related to the tax on


63/160

En esta cuenta deben ser registrados montos relacionados a

impuestos sobre el Capital, solamente.

In this account should be recorded amounts related to taxes on

Capital , only.En esta cuenta se debe registrar todos los costos que demande la

decisin de terminar anticipadamente contratos con proveedores.

Ejemplo: Compensaciones, costos de juicios, otros , etc.

In this account should be recorded all cost related to end in advance

of agreements with vendors or suppliers like compensation, lawsuit

cost or other, not related to personnel


con este impuesto aplicado sobre servicios en Brasil .


this tax applied on services in Brazil.

En esta cuenta se registran las cantidades mensuales relacionadoscon este impuesto para seguridad social aplicado en Brasil.


this tax for social security applied in Brazil.


64/160

En esta cuenta se contabilizan todos los gastos rechazados

tributariamente por corresponder a periodos anteriores, a seguros

de responsabilidad Civil para Administradores y Ejecutivos de CSAV y

a seguros sobre objetos valiosos.

In this account are recorded all expenses disallowed as per tax point

of view such as those dated prior tax period , expenses associated

with liability insurance for directors and executives of CSAV and

ex enses associated with insurance on works of art.En esta cuenta deben ser registrados los cargos mensuales de

depreciacin de edificios y construcciones no dedicadas a tareas

operativas.

This account should be recorded monthly charges of depreciation of

buildings and constructions not engaged in operational duties

En esta cuenta deben ser registrados los cargos mensuales de

depreciacin de activos diferentes a edificios, construcciones ,

maquinarias y equipos, no dedicadas a tareas operativas.

This account should be recorded monthly depreciation charges of

assets other than buildings, structures, machinery and equipment,

not engaged in operational duties


65/160


66/160

A425-100001 Years of Service

A425-100002 Notice Period

A425-100003 Vacations

A425-100004 Labour Trials

A425-100005 Outplacement

A425-100006 Redundancy Payment

upon contract

termination

Belgium

A004-100003 Preventive Controls

A004-100004 Technical Evaluation

A004-100006 Abroad Recruitment

A004-100008 English Evaluation

A004-100009 Psychological Test


67/160


68/160

A006-100007 Special Activities

A006-100010 Employee Mediclaim

Insurance

India

A006-100023 Sport ContributionsA006-100024 Christmas Contribution

A006-100025 Maternity leave AGDE

A006-100026 Health Care

A006-100027 Annual Offsite India

A006-100028 Public Holidays and

Celebrations / Fun &

Work

A006-100029 Scholarships

A006-100031 Shuttle Allocation

A006-100032 Communications

A007-100001 Professional Anniversary

A007-100002 Flowers and Publications

A007-100003 Seniority Award

A007-100004 Gift for eventualities


69/160

A007-100005 Gifts to Staff

A047-100003 Kitchener

A047-100004 Womens

A047-100005 MessengersA047-100006 Waiters

A047-100007 Service Supervisor

A009-100001 Tickets

A009-100002 Travel Insurance

A009-100003 Assignment expenses

transfer

A009-100004 Accommodation

A009-100005 Visa Expenses

A009-100006 Move

A009-100007 Language Class

A009-100008 Medical Expenses Refund

A009-100010 Per Diem andTransportation

A009-100012 Expenses for Severance


70/160

A009-100013 International Health

Insurance

A009-100014 Life Insurance

A009-100015 Notary ExpensesA009-100016 Rent / Hotel salary RODE

A009-100017 Others salary RODE

A009-100018 Home flights salary RODE

A009-100019 Interest taxes RODE

A009-100020 Travel expense - Home

to work

RODE

A009-100021 Employee relocation

costs expats

RODE

A009-100022 Expenses Employee

CSAV Chile

RODE

A009-100023 Expenses Employee for

other related company

RODE

A009-100030 Home Leave Travel

A009-100031 Education Allowances for

Children

A010-100001 Coordination meetings

A010-100002 Cafeteria

A010-100003 Servicio onces


71/160

A010-100004 Mineral Waters

A011-100001 Gasoline

A011-100002 Maintenance and

repairsA011-100003 Tires and batteries

A011-100004 Own Vehicles- legal

permits for circulate

A011-100005 General Insurance -

vehcles

A011-100006 Cost Driver holder

A011-100007 Cost eventual drivers

A011-100008 Severals

A011-100009 Drivers Per Diem

A011-100010 Driver mobilization

A011-100011 Toll and parking

A011-100012 Own vehicles - tax

expensesA011-100013 Own vehicles expenses

A011-100014 Automobile running

Cost

RODE

A011-100015 Hire Purchase

Instalment

RODE

A011-100016 Clothes for DriversA011-100017 Car & Fuel

Reimbursements

A422-100011 Jubilee Pay AGDE

A422-100012 Bonuses AGDE


72/160

A422-100013 Cost Relating to Pension AGDE

A422-100014 Payment in Kind AGDE

A426-100001 Social Security

Contribution

A426-100002 Fesco Management Fee China

A426-100003 Unemployment

Insurance

A426-100004 Mutual Insurance

Association

A426-100005 Disability Insurance

A426-100006 FGTS

A426-100007 Health Insurance

(Catastrophic)

A426-100008 Health Insurance India

A426-100009 Personal Accident

Insurance and Gratuity

Term Insurance

India

A426-100010 Contribution to CAS Chile

A426-100011 Additional Contribution

to CAS.

Chile

A426-100012 Union Dues (Employer)


73/160

A426-100013 INSS

A426-100014 Pension Plan

Contribution

Belgium /

Germany /

UK /Canada

A427-100001 Cash Handling Allowance

A427-100002 Housing Allowance

A427-100003 Transportation

Allowance

A427-100004 Holiday Allowance

A427-100005 Meal Allowance

A427-100006 Seniority Bonus

A427-100007 Heating Allowance China

A427-100008 Summer Allowance China

A427-100009 Local Supplement Health

Insurance

China

A427-100010 Special Allowance India

A427-100011 Shift Allowance India

A427-100012 Medical Reimbursements India


74/160

A427-100013 Telephone

Reimbursements

India

A427-100014 Long Term Remuneration Spain

A023-100030 Compensation Policy

A023-100031 Performance

Management System

A023-100032 International HR

Management

A023-100033 Work Climate

A023-100034 Annual Corporate Event India

A023-100035 Rewarding and

Recognizing

India

A023-100036 Talent Management

A421-100011 Lumpsum taxes on

wages

AGDE

A421-100012 Capital-forming saving AGDE

A421-100013 Reimbursement

employment bureau

AGDE

A421-100014 Personnel costs CSAV T/S AGDE

A421-100015 Personnel costs CSAV

M&D

AGDE

A421-100016 Cost for salary

accounting

AGDE

A421-100017 Other personnel costs AGDE


75/160

A421-100018 Contributions for

accident insurance

RODE

A421-100019 Outside services RODE RODE

A421-100020 Wage tax for part-time

employee

RODE

A421-100021 Duties for non-

employment of disabled

persons

RODE

A428-100001 Variable Pay

A428-100002 Bonus

A428-100003 Profit Sharing Brazil

A429-100001 Price Index Adjustments

(CPI)A429-100002 Performance

Adjustments

A429-100003 Labour Agreements

A430-100001 Temporary Personnel

A430-100002 Personnel Overlap


76/160


77/160


78/160


79/160

A052-100001 IT Service Desk

A052-100002 Voice Network

A052-100003 Data Network

A053-100001 Local telephony

A053-100002 Long Distance

A053-100003 Mobile

A053-100004 Vessel telephony


80/160

A053-100005

Home Network

connections

A054-100001 Data Center

A054-100002 End User computing




81/160

A054-100005 Data Netwotk

A054-100006 Hardware Applications

A055-100001 Data center



82/160




A055-100006 Software applications

A056-100001 Data center



83/160




A056-100006

Development of

applications

A056-100007 Support of applications

A056-100008 Rental fee of applications


84/160


85/160


86/160


87/160


88/160

A017-100001 Per diem

A017-100002 Lunches and dinners

A017-100003 Air passages

A017-100004 Taxi and terrestrialpassages

A017-100005 Kilometre allowance

A017-100006 Tolls

A017-100007 Movement personal

overtime

A017-100008 Other trip expenses

A017-100009 Air passages outside of

term

A017-100010 Movement airport

A017-100011 Hotel

A018-100001 Per diem

A018-100002 Lunches and dinners

A018-100003 Air passages

A018-100004 Taxi and terrestrial

passages

A018-100005 Car rental expenses

A018-100006 Visa

A018-100007 Other trip expenses

A018-100008 Air passages outside ofterm

A018-100009 Movement airport

A018-100010 Hotel

A018-100011 Insurance


89/160


90/160


91/160


92/160

A013-100003 Drinking water

consumption

A013-100004 Oil consumption

A013-100005 Other utilitiesconsumption


93/160


94/160


95/160


96/160


97/160

Descripcin - En este analtico / Location 2 debe incluirse:

La cantidad fija de dinero pagada a un empleado en retorno por su

trabajo realizado. En la "Base salary" no se incluyen beneficios,

bonos o cualquier otra compensacin potencial.

Este monto corresponde al bono de gratificacin pagado a cada

colaborador, y es inherente a su posicin actual

Provisin para el 13 salarioProvisin para el 14 salario

La diferencia salarial que no esta cubierta por la seguridad social

(Isapre) en caso de licencia medica

La diferencia salarial que no esta cubierta por la seguridad social

(Isapre) en caso de licencia medica menor a 11 dias

Los empleados que ganan menos de Rs 10000 / PM- de Salario

Bsico tienen derecho a percibir @ Rs 700 / - PM como bono extra

La Gratuidad es pagable al completar 5 aos (15 dias de salario

basico por cada ao de servicio). La provision es requerida para

hacer que los libros tengan una valoracin actuarial.

Gastos directamente relacionados con el beneficio del seguro de

Los pagos relacionados con el trabajo en horas extraordinarias (50%)

realizadas por los empleados en relacin directa con sus funciones.

Los pagos relacionados con el trabajo en horas extraordinarias

(100%) realizadas por los empleados en relacin directa con sus


(150%) realizadas por los empleados en relacin directa con sus



98/160

Las indemnizaciones por aos de servicio, para el personal que ha

sido desvinculado de la empresa.

Los pagos de compensacin relacionados con plazo de preaviso, para

el personal que ha sido desvinculado de la empresa.Las indemnizaciones relacionadas con las vacaciones, para el

personal que ha sido desvinculado de la empresa.

Montos desembolsados por la compaa en juicios laborales.

Gastos relacionados con capacitaciones para los empleados que sean

Las cantidades pagadas por la Compaa para el personal que han

sido despedidos y acordaron una indemnizacin adicional en la

terminacin del contrato

La proporcin mensual de salarios / sueldos para el tiempo de

vacaciones acumulado.

El reverso de la provisin registrada por el tiempo de vacaciones que

se ha cumplido

Los gastos asociados a las pruebas fsicas relacionadas con la

contratacin de personal.

Los gastos asociados a las evaluaciones tcnicas de seleccin de

personal.

Los gastos asociados al proceso de contratacin en el exterior delpas desde donde la posicin se necesita

Los gastos asociados a las evaluaciones del manejo del idioma Ingls

de seleccin de personal.

Los gastos asociados a los tests psicolgicos relacionados con la

contratacin de personal.


99/160

Los gastos asociados a las publicaciones de los medios de

comunicacin para atraer a posibles candidatos a la empresa para la

Los gastos asociados a la Consultora para la contratacin de

personal.

Los gastos asociados a ferias de empleo, donde la compaa buscaconseguir gente para el reclutamiento de personal

Los gastos asociados a la Consultora para la contratacin de

Ejecutivos.

Los gastos relacionados con los programas de instruccin y

perfeccionamiento desarrolladas por la Compaa en relacin con

SENCE, donde los cursos se consideran como no recuperable

Los gastos asociados a la alimentacin, alojamiento y transporte

relacionados con los programas de instruccin y perfeccionamiento

Los gastos relacionados con los programas de instruccin y

perfeccionamiento desarrolladas por la Compaa en relacin con

SENCE, donde los cursos se consideran recuperables

Pago por la asistencia a seminarios profesionales del Personal de la

Los gastos de los programas de desarrollo de capacitacin llevados a

cabo a travs de una fuente externa

Una cantidad fija de dinero que se paga a un empleado como

consecuencia del beneficio de guarderia

Aporte en dinero para la administracin del Club de Campo

Montecarmelo


100/160

Gastos relacionados a celebraciones por Da de la Independencia ,

Fin de Ao .

Los gastos hacia asegurar empleado, su cnyuge y hasta dos nios

por gastos mdicos en caso de hospitalizacin segn las prcticas del

Aportes al personal para desarollar actividades deportivasAporte para la celebracin de la fiesta de Navidad con las familias.

Los gastos hacia la salud chequeos anuales para los empleados de

nivel de Manager y superior, y el Control de Drogas

Los gastos relacionados a la actividad de formacin de equipos en

ambiente no laboral.

Los gastos incurridos para celebraciones de Festivales o eventos de

Diversin en ejercicios de trabajo para mejorar el compromiso de los

empleados

Los gastos relacionados con las becas concedidas a los empleados y

en algunos casos a sus hijos.

Los gastos asociados al cambio del personal desde una ciudad de

residencia base a otra ciudad como nueva base permanente, dentro

Los gastos de personal relacionados directamente con las

prestaciones de comunicacin, como el telfono, informtica, etc.

Gastos relacionados con beneficios al personal como resultado del

aniversario profesional

La comunicacin, el reconocimiento y la corona de flores relacionada

con un empleado fallecido, o algun familiar cercanoLos gastos relacionados con beneficios del personal como

consecuencia de premios por antigedad.

Los gastos relacionados con beneficios del personal como

consecuencia de eventualidades especiales, tales como fechas

especiales, fechas conmemorativas, das patrios, etc


101/160


102/160

Gastos asociados a seguros de salud internacional para el expatriado

y su familia

Gastos asociados a seguros de vida internacional para el expatriado y

su familia

Gastos notariales relacionados con la expatriacin

Los gastos relacionados con el subsidio que el expatriado (y todos los

miembros elegibles de la familia acompaantes) tiene derecho a un

viaje de ida y vuelta en clase econmica de transporte areo, cada

12 meses en destino, para visitar el lugar de origen

Los gastos asociados a la educacin de los hijos de expatriados en el

pas designado de su transferencia.

Gastos por refrigerios consumidos durante reuniones decoordinacin

Gastos relacionados a los insumos necesarios para proporcionar este

refrigerio y a la mantencin / arrendamiento de cafeteras.

Gastos relacionados al servicio de onces que se entrega al personal

en situaciones especiales


103/160

Gastos relacionados a la compra de agua mineral y a la mantencin

de las mquinas expendedoras.

Combustible

Mantencin y Reparacin de vehculos

Neumticos y Bateras

Permisos legales para la circulacin de los vehculos

Seguros contra daos exigidos para la circulacin de vehculos

Costo de choferes tirulares

Costo de choferes eventuales

Indemnizacin

Viticos para choferes

Reembolso de gastos de movilizacin de choferes

Gastos de peajes y estacionamientos

Impuestos que afectan a vehculos

Otros gastos relacionados con la mantencin y uso de vehculos

propios

Los gastos relacionados con el mantenimiento y el uso de vehculos

de la compaa.

Gastos de arriendo de vehculos

Los gastos relacionados con uniforme de choferes.El pago hecho a personas elegibles relacionados con reembolsos

Automvil y Combustible


104/160

Las cantidades requeridas legalmente como una contribucin de la

empresa a las instituciones relacionadas con la seguridad en el

empleo, los fondos de desempleo, asistencia social, etc En general,

Las cantidades legalmente requeridas como una contribucin de la

empresa a FESCO

Las cantidades legalmente requeridas como una contribucin a los

programas elegibles mediante los cuales las personas desempleadas

reciben beneficios de dinero en efectivo durante un perodo

Las cantidades legalmente requeridas como una contribucin de la

empresa a la Institucin Mutual (IST)

Cantidad legalmente requerida como contribucin a programas que

entregan beneficios de discapacidad, como reemplazo parcial del

ingreso perdido por enfermedad o lesin

Impuesto sobre salario bruto para fondo de garanta del tiempo de

servicio. Cargo del impleadorLas cantidades legalmente requeridas como una contribucin de la

empresa a las instituciones relacionadas con el Seguro de Salud

Contribucin al Seguro Estatal del Empleado

Los gastos para asegurar a los trabajadores contra la muerte /

prdida de miembros en caso de accidentes y seguro de gratuidad

en caso de muerte

Contribucin de la compaa a la Corporacin de Asistencia Social

Contribucin adicional de la compaa a la Corporacin de Asistencia

Social.

Contribuciones de la compaa a las instituciones sindicales


105/160


106/160

El pago hecho a personas elegibles para reembolsos relacionados

con el consumo telefnico

El pago de la remuneracin a largo plazo que se aplica en Espaa

Los gastos relacionados con proyectos liderados por RecursosHumanos (HR) en relacin con la Poltica de Retribuciones.

Los gastos relacionados con proyectos liderados por recursos

humanos en relacin con el Sistema de Gestin del Desempeo.


humanos en relacin con la poltica internacional de gestin de


humanos en relacin con el Clima Laboral

Los gastos incurridos en la realizacin de un evento de un da al aire

libre para celebrar aniversario

Los gastos incurridos para premiar y reconocer los mejores

empleados o equipos que realizan politica de R&R


humanos en relacin con la Poltica de Gestin del Talento.


107/160

Pagos relacionados con programas de retribucin variable que no

forman parte del salario, no estn garantizadas y dependen de la

valoracin individual, de grupo o el desempeo organizacional.

Los pagos relacionados con un bono excepcional.

Los pagos relacionados con la participacin en los beneficios

otorgados por la Compaa a sus empleados.

Proporcionar el incremento salarial general para cada mes en curso,

para el ajuste del IPCProporcionar el incremento salarial general para cada mes en curso,

para el ajuste del rendimiento individual

Proporcionar el incremento salarial general para los acuerdos

laborales con las instituciones gubernamentales y otras asociaciones

Los gastos relacionados con empleados temporales que son

contratados para ayudar a los empleadores a cumplir con las

Los gastos relacionados con empleados temporales que soncontratados para hacer superposicin con personal estable


108/160

Sin analticos

Sin analticos

Sin analticos


109/160

Sin analticos

Sin analticos

Sin analticos

Sin analticos


110/160

Sin analticos

Sin analticos

Sin analticos

Sin analticos


111/160

Sin analticos

Sin analticos

Incluye servicio de entrada 800, enlaces dedicados, servicio local,

larga distancia de salida, conexin a Internet (por ejemplo, el portal

de servicio de recepcin) y redes entre los servicios de asistencia

Incluye todos los costos de transmisin de entrada y salida. Tambin

incluye el costo para las lneas locales de oficinas centrales (cuandoLos costos de la red de transmisin de datos como WAN / MAN /

LAN enlaces, el servicio de respaldo, servicios de transporte digitales,

T3 (43 Mbps), sincronizacn de red de fibra ptica (SONET), Ethernet

metropolitana, fibra oscura, as como el costo de los circuitos

Costos del servicio de Telefona Local

Costos de llamadas de larga distancia

Costos del servicio de telefona celular

Costo del servicio de telefona con naves


112/160


113/160

Seguridad del hardware: Red de datos dedicados a firewall de

hardware / servers, intrusin / deteccin de servidores y

dispositivos, as como hardware.Switching cifrado, enrutamiento y

hardware inalmbrico: Switches y routers, multiplexores, equipos de

satlite, routers frontera (sucursal), enrutadores troncales y puentesy points.Otra red dedicada de acceso inalmbrica, incluyendo el

Sistema de Nombres de Dominio (DNS) y servidores de configuracin

dinmica de host (DHCP), el equipo de optimizacin, tales como

hardware loadbalancing Internet, UPS, MAC hardware y cable MACEsto incluye slo hardware (mainframes, servidores, clientes y

soporte para perifricos) utilizado por el desarrollo de aplicaciones o

de los miembros del personal de apoyo para realizar su trabajo (es

decir, los servidores utilizados para el desarrollo y prueba de

aplicaciones, y una porcin de la computadora central se utiliza para

En esta cuenta se deben registrar los gastos relacionados al software

que no cumplen con el criterio para ser considerados como activos.Software y licencias de software de usuario, herramientas de

productividad y bases de datos personales: Esto incluye nuevos

procesadores de texto, planillas de clculo, paquetes de

presentacin, bases de datos personales y otros softwares de

productividad personales que se ejcuten en sistemas de clientes.

Esto tambin incluye las actualizaciones; Mensajera y sofware

colaborativo: Esto incluye herramientas nuevas de correoelectrnico o actualizacines, software colaborativo y groupware;

Software de gestin IT: Esto incluye IT software nuevo o


114/160

Esto incluye todo el software necesario para operar la mesa de

ayuda, tales como herramientas de conocimiento experto,

herramientas de administracin de problemas, monitoreo de

calidad, auto-atencin, software de administracin de fuerza de

Servidores de comunicacin por voz y perifricos (por ejemplo,distribucin automtica de llamadas [ACD], unidad de buzn de voz

Software de seguridad: Software de firewall de red de datos

dedicada, software de deteccin de intrusos, software deDesarrollo, licencias y software de apoyo requerido por el desarrollo

de aplicaciones y miembros del staff para desarrollar su trabajo.

Podra incluir bases de datos, compliladores, software de

programacin, herramientas de desarrollo y testing, herramientas

tales como estimadores de projectos y control de estos; Software

para funciones del negocio: Para soporte de aplicaciones, lo que

Sin analticos

Operaciones/mantencin, servicios tcnicos de ingeniera,

planificacin y gestin de procesos, administracin de servicios,

administracin y gestin, almacenamiento externo para respaldo,Operaciones/mantencin, servicios tcnicos de ingeniera,


administracin y gestin. Esto aplica cuando se tiene personal

externo soportando las operaciones de los usuarios finales.


115/160




externo soportando las operaciones de mesa de ayuda, tales como

Operaciones/mantencin, servicios tcnicos de ingeniera,planificacin y gestin de procesos, administracin de servicios,


externo soportando las operaciones de redes de voz.




externo soportando las operaciones de redes de datos.

Nuevo cdigo para aplicaciones nuevas: Mejoras funcionales al

cdigo actual. Una "mejora funcional" se define como "un cambio

hecho por un usuario que adiciona capacidades (desde el punto de

vista del Negocio) al software y que no existan previamente". Esto

tambin incluye personal externo encargado de desarrollar nuevasCorreccin de errores de cualquier tamao o duracin, mantencin

de datos o tablas codificadas "en duro" (incluyendo cambios de

tamao de campos) embebidos en los programas (cualquier tamao

o duracin), y mejoras funcionales al cdigo actual que impliquen

menos de 2 personas por semana y que tpicamente agreguen

menos de 8 puntos de funcin, o cualquier proyecto que no

produzca nueva funcionalidad de negocio para el usuario.

Costo de todas las aplicaciones por las cuales se paga una cuota porarriendo. Ejemplo: Sistemas de agencias.


116/160


117/160


118/160

Sin analticos

Sin analticos

Sin analticos

Sin analticos


119/160

Sin analticos

Sin analticos

Sin analticos


120/160

Corresponde al vitico diario de alimentacin y hospedaje

Gastos de alimentacin en caso de no aplicar viticos

Costo de pasajes areos

Gastos de movilizacin terrestre para desplazarse desde lugar dealojamiento a lugar de trabajo.

Costo por uso de automvil particular, segn procedimiento

Peajes en rutas durante uso de vehculo particular.

Recargo por trabajo en sobretiempo

Otros gastos relacionados al viaje y no individualizados en analticos

Costo adicionales de de pasajes areos por cambios . Incluye multas

e intereses.

Corresponde al traslado del viajero desde lugar de residencia a

Costo de alojamiento

Corresponde al vitico diario de libre disposicin

Gastos de alimentacin diaria rendible

Pasajes areos

Gastos de movilizacin terrestre para desplazarse desde lugar de

alojamiento a lugar de trabajo.

Arriendo de vehculos

Costo de permisos para entrar a determinados pases.

Otros gastos relacionados al viaje y no individualizados en analticos

Costo adicionales de de pasajes areos por cambios . Incluye multase intereses.

Corresponde al traslado del viajero desde lugar de residencia a

Costo de alojamiento

Seguro de asistencia en viajes internacionales


121/160

Sin analticos

Sin analticos

Sin analticos

Sin analticos


122/160


123/160

Sin analticos

Sin analticos

Sin analticos

Costo del consumo de electricidad

Costo del consumo de Gas


124/160


125/160


126/160

Sin analticos

Sin analticos

Sin analticos

Sin analticos

Sin analticos


127/160


128/160

Sin analticos

Sin analticos

Sin analticos


129/160

Description - In this analytic I / Location 2 should be recorded:

The granted fixed amount of money paid to an employee in return

for work performed. Base salary does not include benefits, bonuses

or any other potential compensation.

The amount that corresponds to the Bonus granted in payment for

her/his assignment, and is inherent to the current position

Provision of 13rd salaryProvision of 14th salary

The salary difference that it's not covered by the Social Security in

case of a Medical License

The salary difference that it's not covered by the Social Security in

case of a Medical License lower than 11 days.

Employees drawing less than Rs 10000/- PM Basic Salary are entitled

to receive @ Rs 700/- PM twaords Statuoty Bonus

Gratuity is paybale on completion of 5 years ( 15 days Basic salary for

one year service) . The provision is required to be made in books

based on acturial Valuation

Expenses directly related to personnel life insurance benefit

Payments related to work in overtime (50%) performed by

employees in direct connection with their duties.





Payments related to work in overtime granted in payment


130/160

The compensation payments related to Years of Service, for staff

who have been dismissed from the company.

The compensation payments related to Notice Period, for staff who

have been dismissed from the company.The compensation payments related to Vacations, for staff who have

been dismissed from the company.

Amounts spent by the Company in Labour Trials

Expenses related to give capacitation to desvinculated employees

Amounts paid by the Company for staff who have been dismissed

and agree a Redundancy Payment upon contract termination

The monthly proportion of wages/salaries for accrued vacations

time.

The reverse of provision registered due to vacation time that has

been fulfilled

Expenses associated to physical tests related to the Companys

recruitment of personnel.

Expenses associated to technical evaluations related to the

Companys recruitment of personnel.

Expenses associated to Recruitment process abroad the countryfrom where the position is need

Expenses associated to technical evaluations related to the


Expenses associated to psychological tests related to the Companys

recruitment of personnel.


131/160

Expenses associated to media publications to attract prospective

candidates related to the Companys recruitment of personnel.

Expenses associated to Recruitment Consultancy related to the


Expenses associated to Job Fairs where the company disclosesrelated to the Companys recruitment of personnel.

Expenses associated to Head Hunter Consultancy related to the


Expenses related to instruction and improvement programs

developed for the Company in association with SENCE, where

courses are considered as Non recoverable

Expenses associated to food, room and transportation related to

instruction and improvement programs developed for the Company

Expenses related to instruction and improvement programs

developed for the Company in association with SENCE, where

courses are considered as Recoverable

Fee for attending Professional Seminars by Company Personal

Expenses towards Professional development training programs

conducted through an external source

A fixed amount of money paid to an employee as a result of child

care benefit


132/160

CCMC, Fun Days, Independence Day, End of Year, Christmas,

Collaborator's Meetings, Company Aniversary, CSAV Sports (CSAV

Expenses towards insuring employee, spouse and upto two children

for Medical expenses in the event of hospitalization as per general

Expenses towards Annual Health Check-ups for Managers and

above, and the drug control test

Expenses towards conducting a Team Building Session / Offsite for

Managers and above

Expenses incurred towards regular Festival celebrations / Fun at

work exercises for Employee Engagement

Expenses related to scholarships granted to employees or their

children.

The costs associated with the change of staff from a city to another

city residence basis as new permanent basis, within the same

Expenses directly related to personnel Communications benefits

such as Telephone, IT, etc..

Expenses related to personnel benefits as a result of professional

anniversary.

The communication, recognition and chaplet related to a deceased

employeeExpenses related to personnel benefits as a result of seniority award.

Expenses related to personnel benefits as a result of special

eventualities such as special dates, commemorative dates, patriotic

holidays, etc.


133/160

Expenses related to personnel benefits as special gifts to staff

Expenses related to special clothes for kitcheners.

Expenses related to eligible personnel who require special clothes or

Expenses related to special clothes for messengers.Expenses related to special clothes for waiters.

Expenses related to special clothes for supervisors.

Company personnel expenses incurred for air tickets, in or out of the

country, to go or come back to an affiliate or related Company

located in other geographical area, in addition to the employee

Company personnel expenses incurred in Travel Insurance for all the

expatriate personnel and all accompanying eligible family members.

Unique value assigned to each expatriate on transfer to another

country to meet permanent work

Expenses associated to accommodation related with expatriates and

all accompanying eligible family members .

Expenses associated to visa procedures related with expatriates and

all accompanying eligible family members.Expenses associated to the move of chattels related with expatriates

and all accompanying eligible family members.

Expenses associated to language classes related with expatriates and

all accompanying eligible family members.

Expenses associated to medical expenditure refunds related with

expatriates and all accompanying eligible family members.

Expenses associated to food and transportation related withexpatriates and all accompanying eligible family members.

Expenses associated to Severances that the Company recognized in

occasion of expatriation.


134/160

Company personnel expenses incurred in International Health

Insurance for all the expatriate personnel and all accompanying

Company personnel expenses incurred in Life Insurance for all the

expatriate personnel and all accompanying eligible family members.

Notary Expenses related to the expatriation.

Expenses related to the allowance that the expatriate (and all

accompanying eligible family members) is entitled with and consists

in one round-trip economy class air travel trips, every 12 months on

assignment, to visit the home location

The costs associated with the education of the children of

expatriates in the country designated for transfer.

Expenses for snacks consumed during coordination meetings

Expenses related to the inputs needed to provide this snack and

maintenance / lease of coffee.

Expenses related to service delivery onces that staff in special

situations


135/160

Expenses related to the purchase of mineral water and maintaining

issuing machines

Expenses related to maintenance and use of Company vehicles.










Expenses related to tolls due to use of Company vehicles.

Expenses related to taxes on Company vehicles.



Expenses related to lease of Company vehicles.

Expenses related to driversclothes.The payment made to eligible people related to Car & Fuel

Reimbursements


136/160

Amounts legally required as a contribution from the Company to

institutions related to job security, unemployment funds, welfare,

etc. Generally, it is a percentage of wages / salaries.

Amounts legally required as a contribution from the Company to

FESCO.

Amounts legally required as a contribution to programs whereby

eligible unemployed persons receive cash benefits for a specified

period of time.

Amounts legally required as a contribution from the Company to the

Mutual Insurance Association.

Amounts legally required as a contribution to programs that pay

disability benefits as a partial replacement of income lost due to

illness or injury

Tax on gross wage to Guarantee Fund related to service time. Paid

by the employerAmounts legally required as a contribution from the Company to

institutions related to Health Insurance

Employee State Insurance Contribution

Expenses towards Insuring employees against Death / loss of limbs in

even of accident and Grauity life cover in case of Death

Contributions from the Company to CAS

Contributions from the Company to CAS (additional fee)

Contributions from the Company to Union institutions


137/160

Tax on gross salary to Health care Fund and paid by the employer

The payment made by the employer who makes contributions

towards a pool of funds set aside for an employee's future benefit.

The allowance provided for employees whose jobs involve money

handling, i.e. a payment which is intended to cover any (foreseeable)

error of the sort to which the daily course of such work tends to

The fixed amount of money in compensation for basic living

The allowance established in compensation for transportation used

by the employee for commuting

The fixed amount of money paid to an employee as a reward for

her/his vacations

The allowance that the company will pay to the employee related to

meals expenses.

The fixed amount of money paid to an employee as a consequence

of his seniority within the companyThe payment made to eligible people to help them with their winter

heating costs

The payment made to eligible people to face the summer break

Allowance related to the Local Supplement Health Insurance

The fixed amount of money paid to employee as part of CTC and for

Tax StructureThe fixed amount of money paid to employee who are working in

Night & odd shifts

The medical reimbursement benefit received by employees


138/160

The payment made to eligible people related to Telephone

Consumption Reimbursements

The payment of Long Term Remuneration that is appliede in Spain

Expenses related to projects led by Human Resources (HR) in relationto Compensation Policy.

Expenses related to projects led by HR in relation to the

Performance Management System.

Expenses related to projects led by HR in relation to the

International HR Management Policy.

Expenses related to projects led by HR in relation to Work Climate

Policy.

Expenses incurred towards conducting a Full day Outdoor event to

celebrate Anniversary

Expenses incurred towards rewarding and recognizing top

performing employees / teams as per R&R Policy

Expenses related to projects led by HR in relation to Talent

Management Policy.


139/160


140/160

No Location 2

No Location 2

No Location 2


141/160

No Location 2

No Location 2

No Location 2

No Location 2


142/160

No Location 2

No Location 2

No Location 2

No Location 2


143/160


144/160


145/160

Security hardware: Dedicated data network firewall

hardware/servers, intrusion/detection servers and devices, as well

as encryption hardware.Switching, routing and wireless hardware:

Switches and routers, multiplexers, satellite equipment, boundary

(branch) routers, backbone routers and bridges, and wireless accesspoints.Other dedicated data network hardware, including Domain

Name System (DNS) and Dynamic Host Configuration Protocol(DHCP)

servers, optimization equipment such as Internet loadbalancing

hardware, UPS, MAC hardware and MAC cable (closet toThis includes only hardware (mainframes, servers, client and

peripheral support) used by the application development or support

staff members to do their jobs (i.e., servers used for application

development and testing, and a portion of the mainframe is used for

application development and testing). This excludes end-user or

In this account should be recorded expenditures related to software

that do not comply with the criteria to considerate them as assets.User client software and licenses Personal productivity and

database: This includes new word processors, spreadsheets,

presentation packages, personal databases and other personal

productivity software executing on client systems. It also include

upgrades.Messaging and groupware: This includes new and

upgraded e-mail, groupware and collaboration software.IT

management software: This includes new and upgraded IT softwarethat is used exclusivelyfor IT functions including network, systems,

storage and asset management, training and computer-based


146/160

This includes all software that is necessary to operate the service

desk, such as expert knowledge tools, problem management tools,

quality monitoring, self-service, workforce management software,

workflow management software and service desk management

Switch/voice server and peripherals (e.g., automatic call distribution[ACD], voice response unit [VRU]) and voice mail software costs.

Security software: Dedicated data network firewall software,

intrusion/detection software as well as encryption software.Development, support software and licences required by the

application development and support staff members to do their

jobs. It may include the languages/compilers/databases,

development/ testing tools, tools such as project estimators, and

project schedulers.Business functionality software: For application

support, this includes the maintenance cost of off-the-shelf vendor

This account should record the expenses related to "miscellaneous

services" performed by third parties, that are related to IT services.

Operations/maintenance, engineering technical services, planning

and process management, service administration, management and

administration, external storage for backup purposes, UPS, and

facilities management.Operations/maintenance, engineering technical services, planning


administration. This applies when there is an external personnel

supporting END-User computing operations.


147/160



administration. This applies when there is an external personnel

supporting IT Service Desk operations like: end user support,

Operations/maintenance, engineering technical services, planningand process management, service administration, management and

administration.This applies when there is an external personnel

supporting Voice Network operations.



administration. This applies only when there is an external personnel

supporting Data Network operations.

New code for a new application: Functional enhancements to the

current code. A "functional enhancement" is defined as "a change

made for a user that allows additional capabilities (from a business

point of view) that were not there before."This also includes external

personnel involved in developing new applications or enhancingBug fixes of any size or duration, maintenance of hard-coded data or

tables (including field size changes) embedded within the programs

(any size or duration), and functional enhancements to current code

that take less than two person-weeks and typically add fewer than

eight function points, or any project that produces no new business

functionality for the user.A "functional enhancement" is defined as

"a change made for a user that allows additional capabilities (from a

Cost for all the applications having rental fees, i.e. agency systems


148/160

No Location 2

No Location 2

No Location 2


149/160

No Location 2

No Location 2

No Location 2


150/160

No Location 2

No Location 2

No Location 2

No Location 2


151/160

No Location 2

No Location 2

No Location 2


152/160

Daily per diem for food and lodging

Cost for food when daily per diem should not apply

Airfare

Mobilization expenses from hotel to the workplace

Cost of own cars as per procedure

Tolls

Overtime

Other related expenses

Additional cost of airfares due to changes, including penalties and

interest

Tranfers cost from / to airport

Cost for lodging when daily per diem should not apply

Free daily per diem

Food cost

Airfare

Mobilization expenses from hotel to the workplace

Rent of Cars

Cost of visa in some countries

Other travel cost not included in other locations 2

Additional cost of airfares due to changes, including penalties andinterest

Tranfers cost from / to airport

Lodging cost / Hotel

Insurance for travel assistance


153/160

No Location 2

No Location 2

No Location 2

No Location 2


154/160

No Location 2

No Location 2

No Location 2

No Location 2


155/160

No Location 2

No Location 2

No Location 2

In this account should be recorded expenses incurred related to

proper operation of the facilities or administration offices : Energy /


proper operation of the facilities or administration offices : Gas.


156/160


proper operation of the facilities or administration offices : Drinking


proper operation of the facilities or administration offices : Oil.

In this account should be recorded expenses incurred related toproper operation of the facilities or administration offices : utilities

differents than Electricity, Gas, Drinking Water and Oil.

No Location 2

No Location 2

No Location 2


157/160

No Location 2

No Location 2

No Location 2


158/160


159/160

No Location 2

No Location 2

No Location 2

No Location 2


160/160

No Location 2

No Location 2

N L i 2

Documents

Chart of Accounts Jan 2013 v.1