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{"sheet":"HFM P&L 1-9 2016","index":0,"n_rows":79,"n_cols":16,"rows_kept":79,"cut":false,"hidden":false,"merged":[[0,1,0,3]]}
["HFM code","HFM line",null,null,"30 Sep 2016\n(YTD)\nPer MAPPING","Adjustments","30 Sep 2016\n(YTD)\nFINAL","% of sales",null,"31 Aug 2016\n(YTD)",null,"Sep 2016\n(PER)"]
["21000EXT","21000Ext - Net sales, ext","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A2,'TB P&L 1-9 2016'!H:H)-E3-'Manual adjustments_9-2016'!B13","v":{"$error":"#NAME?"}},37000,{"$f":"E2+F2","v":{"$error":"#NAME?"}},null,null,5717252.2400000142,null,{"$f":"G2-J2","v":{"$error":"#NAME?"}},null,null,null,37000]
["21000IG","21000IG - Net sales, ig","[ICP Top]","[None]",{"$f":"'Manual adjustments_9-2016'!B5","v":{"$error":"#NAME?"}},null,{"$f":"E3+F3","v":{"$error":"#NAME?"}},null,null,1974000,null,{"$f":"G3-J3","v":{"$error":"#NAME?"}}]
[null,"TOTINCOME - TOTAL SALES","[ICP Top]","[None]",{"$f":"SUM(E2:E3)","v":{"$error":"#NAME?"}},{"$f":"SUM(F2:F3)","v":37000},{"$f":"SUM(G2:G3)","v":{"$error":"#NAME?"}},{"$f":"G4/$G$4","v":{"$error":"#NAME?"}},null,{"$f":"SUM(J2:J3)","v":7691252.2400000142},null,{"$f":"SUM(L2:L3)","v":{"$error":"#NAME?"}}]
[23010,"23010 - Direct material","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A5,'TB P&L 1-9 2016'!G:G)+'Manual adjustments_9-2016'!B3+'Manual adjustments_9-2016'!B7-'Manual adjustments_9-2016'!B9+'Manual adjustments_9-2016'!B26","v":{"$error":"#NAME?"}},{"$f":"-'Manual adjustments_9-2016'!B30-F2","v":-128463},{"$f":"E5+F5","v":{"$error":"#NAME?"}},{"$error":"#NAME?"},null,-2495144.38,{"$f":"J5/$J$4","v":-0.32441328175709333},{"$f":"G5-J5","v":{"$error":"#NAME?"}},{"$f":"L5/$L$4","v":{"$error":"#NAME?"}}]
[23012,"23012 - Direct labor","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A6,'TB P&L 1-9 2016'!G:G)","v":0},{"$f":"-2508000*25%-10000","v":-637000},-637000,{"$error":"#NAME?"},null,-572249.27600000007,-7.4402614573462353E-2,-64750.723999999929,{"$error":"#NAME?"}]
[23011,"23011 - Variable production costs","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A7,'TB P&L 1-9 2016'!G:G)","v":{"$error":"#NAME?"}},{"$f":"-50000","v":-50000},{"$error":"#NAME?"},{"$error":"#NAME?"},null,-485007.62000000005,-6.3059642937935839E-2,{"$error":"#NAME?"},{"$error":"#NAME?"}]
[23013,"23013 - Freight costs","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A8,'TB P&L 1-9 2016'!G:G)","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$error":"#NAME?"},null,-24711.71,-3.2129631468178132E-3,{"$error":"#NAME?"},{"$error":"#NAME?"}]
[23014,"[ICP None]","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A9,'TB P&L 1-9 2016'!H:H)","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$error":"#NAME?"},null,52128.99,6.7776986598998739E-3,{"$error":"#NAME?"},{"$error":"#NAME?"}]
[23015,"23015 - Other direct distribution costs","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A10,'TB P&L 1-9 2016'!G:G)","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$error":"#NAME?"},null,-1826.16,-2.374333779488679E-4,{"$error":"#NAME?"},{"$error":"#NAME?"}]
[null,"COINCOME - CONTRIBUTION MARGIN","[ICP Top]","[None]",{"$f":"SUM(E4:E10)","v":{"$error":"#NAME?"}},{"$f":"SUM(F4:F10)","v":-778463},{"$f":"SUM(G4:G10)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"},null,{"$f":"SUM(J4:J10)","v":4164442.0840000138},null,{"$f":"SUM(L4:L10)","v":{"$error":"#NAME?"}}]
[23020,"23020 - Fixed production costs","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A12,'TB P&L 1-9 2016'!G:G)+'Manual adjustments_9-2016'!B11+'Manual adjustments_9-2016'!B15","v":{"$error":"#NAME?"}},{"$f":"-2508000*33.8%","v":-847703.99999999988},{"$f":"E12+F12","v":{"$error":"#NAME?"}},{"$error":"#NAME?"},null,-1112203.8640000001,{"$f":"J12/$J$4","v":-0.14460634358287514},{"$f":"G12-J12","v":{"$error":"#NAME?"}},{"$f":"L12/$L$4","v":{"$error":"#NAME?"}}]
[null,"GRINCOME - GROSS MARGIN","[ICP Top]","[None]",{"$f":"SUM(E11:E12)","v":{"$error":"#NAME?"}},{"$f":"SUM(F11:F12)","v":-1626167},{"$f":"SUM(G11:G12)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"},null,{"$f":"SUM(J11:J12)","v":3052238.2200000137},null,{"$f":"SUM(L11:L12)","v":{"$error":"#NAME?"}}]
[23021,"23021 - RnD costs","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A14,'TB P&L 1-9 2016'!G:G)","v":0},{"$f":"-2508000*8.7%","v":-218195.99999999997},{"$f":"E14+F14","v":-218195.99999999997},{"$error":"#NAME?"},null,-217853.37600000002,{"$f":"J14/$J$4","v":-2.8324825295288927E-2},{"$f":"G14-J14","v":-342.6239999999525},{"$f":"L14/$L$4","v":{"$error":"#NAME?"}}]
[23022,"23022 - Selling expenses","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A15,'TB P&L 1-9 2016'!G:G)","v":{"$error":"#NAME?"}},{"$f":"-50000-'Manual adjustments_9-2016'!B32-2508000*13.4%","v":-417072},{"$error":"#NAME?"},{"$error":"#NAME?"},null,-528818.64800000004,-6.8755858148789442E-2,{"$error":"#NAME?"},{"$error":"#NAME?"}]
[23023,"23023 - Administrative expenses","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A16,'TB P&L 1-9 2016'!G:G)","v":{"$error":"#NAME?"}},{"$f":"2508000*(25%+33.8%+8.7%+13.4%)","v":2028971.9999999998},{"$error":"#NAME?"},{"$error":"#NAME?"},null,-650366.76600000192,-8.4559281857592636E-2,{"$error":"#NAME?"},{"$error":"#NAME?"}]
[22010,"22010 - Exchange gain on operating items","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A17,'TB P&L 1-9 2016'!H:H)","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$error":"#NAME?"},null,22240.97,2.8917228698248959E-3,{"$error":"#NAME?"},{"$error":"#NAME?"}]
[23026,"23026 - Exchange loss on operating items","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A18,'TB P&L 1-9 2016'!G:G)","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$error":"#NAME?"},null,-29881.45,-3.8851215728688605E-3,{"$error":"#NAME?"},{"$error":"#NAME?"}]
["23027EXT","23027Ext - Gain/loss on sale of fixed assets, ext","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A19,'TB P&L 1-9 2016'!H:H)-'Manual adjustments_9-2016'!B28","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$error":"#NAME?"},null,56000.55,7.281070526949705E-3,{"$error":"#NAME?"},{"$error":"#NAME?"}]
["23027IG","23027IG - Gain/loss on sale of fixed assets, IG","[ICP Top]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A20,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"},null,0,0,0,{"$error":"#NAME?"}]
[22000,"23027IG - Gain/loss on sale of fixed assets, IG","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A21,'TB P&L 1-9 2016'!H:H)-'Manual adjustments_9-2016'!B3-'Manual adjustments_9-2016'!B11","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$error":"#NAME?"},null,4422.9399999998277,5.7506110344390674E-4,{"$error":"#NAME?"},{"$error":"#NAME?"}]
[23024,"23027IG - Gain/loss on sale of fixed assets, IG","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A22,'TB P&L 1-9 2016'!G:G)+'Manual adjustments_9-2016'!B13+'Manual adjustments_9-2016'!B34","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$error":"#NAME?"},null,-26241.79,-3.4119008428203563E-3,{"$error":"#NAME?"},{"$error":"#NAME?"}]
[null,"23027IG - Gain/loss on sale of fixed assets, IG","[ICP Top]","IS",{"$f":"SUM(E13:E22)","v":{"$error":"#NAME?"}},{"$f":"SUM(F13:F22)","v":-232463.00000000023},{"$f":"SUM(G13:G22)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"},null,{"$f":"SUM(J13:J22)","v":1681740.6500000115},0.21865628606662477,{"$f":"SUM(L13:L22)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"}]
[25500,"23027IG - Gain/loss on sale of fixed assets, IG","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A24,'TB P&L 1-9 2016'!H:H)","v":0},null,{"$f":"E24+F24","v":0},{"$error":"#NAME?"}]
[null,"23027IG - Gain/loss on sale of fixed assets, IG","[ICP Top]","IS",{"$f":"SUM(E23:E24)","v":{"$error":"#NAME?"}},{"$f":"SUM(F23:F24)","v":-232463.00000000023},{"$f":"SUM(G23:G24)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"}]
["25100EXT","25100EXT - Dividends, ext","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A26,'TB P&L 1-9 2016'!H:H)","v":0},null,{"$f":"E26+F26","v":0},{"$error":"#NAME?"}]
["25100IG","25100IG - Dividends, ig","[ICP Top]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A27,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"}]
[25150,"25150 - Dividends, associates","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A28,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"}]
["25200LTEXT","25200LTEXT - L-t interest income and similar items, ext","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A29,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"}]
["25200LTIG","25200LTIG - L-t interest income and similar items, ig","[ICP Top]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A30,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"}]
["f","25200STEXT - S-t interest income and similar items, ext","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A31,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"}]
["25200STIG","25200STIG - S-t interest income and similar items, ig","[ICP Top]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A32,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"}]
["25200OTH","25200OTH - Other financial income","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A33,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"}]
["25300LTEXT","25300LTEXT - L-t interest expense and similar items, ext","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A34,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"}]
["25300LTIG","25300LTIG - L-t interest expense and similar items, ig","[ICP Top]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A35,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"}]
["25300STEXT","25300STEXT - S-t interest expense and similar items, ext","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A36,'TB P&L 1-9 2016'!G:G)","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$f":"G36/$G$4","v":{"$error":"#NAME?"}}]
["25300STIG","25300STIG - S-t interest expense and similar items, ig","[ICP Top]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A37,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"}]
[25310,"25310 - Interest on post-employment obligation","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A38,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"}]
[25320,"25320 - Interest on pension plan assets","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A39,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"}]
[25330,"25330 - Recognition of actuarial gains/losses, net","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A40,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"}]
["25300OTH","25300OTH - Other financial expenses","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A41,'TB P&L 1-9 2016'!G:G)","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},{"$error":"#NAME?"}]
["25400EXCHGA","25400EXCHGA - Exchange rate gain, assets","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A42,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"}]
["25400EXCHGL","25400EXCHGL - Exchange rate gain, liabilitites","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A43,'TB P&L 1-9 2016'!H:H)","v":0},null,0,{"$error":"#NAME?"}]
["25400EXCHLA","25400EXCHLA - Exchange rate loss, assets","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A44,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"}]
["25400EXCHLL","25400EXCHLL - Exchange rate loss, liabilitites","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A45,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"}]
[null,"TOTFINANCIAL - TOTAL FINANCIAL ITEMS","[ICP Top]","[None]",{"$f":"SUM(E25:E45)","v":{"$error":"#NAME?"}},{"$f":"SUM(F25:F45)","v":-232463.00000000023},{"$f":"SUM(G25:G45)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"}]
[null,"RANFI - INCOME AFTER FINANCIAL ITEMS","[ICP Top]","IS",{"$f":"E46","v":{"$error":"#NAME?"}},{"$f":"F46","v":-232463.00000000023},{"$f":"G46","v":{"$error":"#NAME?"}},{"$error":"#NAME?"}]
[26300,"26300 - Restructuring items","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A48,'TB P&L 1-9 2016'!G:G)","v":0},null,{"$f":"E48+F48","v":0},{"$error":"#NAME?"}]
[26400,"26400 - Impairment of Goodwill","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A49,'TB P&L 1-9 2016'!G:G)","v":0},null,{"$f":"E49+F49","v":0},{"$error":"#NAME?"}]
[26500,"26500 - Extraordinary Items Group (d)","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A50,'TB P&L 1-9 2016'!G:G)","v":0},null,{"$f":"E50+F50","v":0},{"$error":"#NAME?"}]
[26600,"26600 - Extraordinary Items Division (d)","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A51,'TB P&L 1-9 2016'!G:G)","v":0},null,{"$f":"E51+F51","v":0},{"$error":"#NAME?"}]
[null,"TOTEXTRAORD - TOTAL EXTRAORDINARY ITEMS","[ICP Top]","[None]",{"$f":"SUM(E47:E51)","v":{"$error":"#NAME?"}},{"$f":"SUM(F47:F51)","v":-232463.00000000023},{"$f":"SUM(G47:G51)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"}]
[26800,"26800 - Intra-group Service, royalty, franchise fees and TP","[ICP Top]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A53,'TB P&L 1-9 2016'!G:G)","v":0},null,{"$f":"E53+F53","v":0},{"$error":"#NAME?"}]
[null,"RESBEFAPTAX - INCOME BEFORE APPROPRIATIONS","[ICP Top]","IS",{"$f":"SUM(E52:E53)","v":{"$error":"#NAME?"}},{"$f":"SUM(F52:F53)","v":-232463.00000000023},{"$f":"SUM(G52:G53)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"}]
[27100,"27100 - Group contribution","[ICP Top]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A55,'TB P&L 1-9 2016'!H:H)","v":0},null,{"$f":"E55+F55","v":0},{"$error":"#NAME?"}]
[null,"EBT - EBT","[ICP Top]","IS",{"$f":"SUM(E54:E55)","v":{"$error":"#NAME?"}},{"$f":"SUM(F54:F55)","v":-232463.00000000023},{"$f":"SUM(G54:G55)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"}]
[28100,"28100 - Tax expense for the year","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A57,'TB P&L 1-9 2016'!G:G)","v":0},{"$f":"-'Manual adjustments_9-2016'!B17","v":-200000},{"$f":"E57+F57","v":-200000},{"$error":"#NAME?"},null,"Reconciliation"]
[28200,"28200 - Tax attributable to prior year","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A58,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"},null,"Income tax expense",null,null,0,null,-200000]
[28300,"28300 - Deferred tax for the year","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A59,'TB P&L 1-9 2016'!G:G)","v":0},{"$f":"-0.1*SUM(G75:G77)","v":23246.300000000003},23246.300000000003,{"$error":"#NAME?"},null,"Depreciation ",null,null,90000,null,{"$f":"M59","v":90000}]
[28310,"28310 - Deferred tax attributable to prior year","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A60,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"},null,"General accruals",null,null,0,null,-110000]
[28350,"28350 - Withholding taxes","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A61,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"},null,"Additional inventory provision",null,null,0,null,-91463]
[28400,"28400 - Other taxes","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A62,'TB P&L 1-9 2016'!G:G)","v":0},null,0,{"$error":"#NAME?"},null,"Additional bad debts provision",null,null,0,null,-31000]
[null,"TOTTAX - TOTAL TAXES","[ICP Top]","[None]",{"$f":"SUM(E56:E62)","v":{"$error":"#NAME?"}},{"$f":"SUM(F56:F62)","v":-409216.70000000024},{"$f":"SUM(G56:G62)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"},null,"Deferred tax",null,null,0,null,23246]
[29100,"29100 - Net income from discontinued operations","[ICP None]","[None]",{"$f":"SUMIF('TB P&L 1-9 2016'!C:C,A64,'TB P&L 1-9 2016'!H:H)","v":0},null,{"$f":"E64+F64","v":0},{"$error":"#NAME?"},null,null,null,null,{"$f":"SUM(M58:M63)","v":90000},null,{"$f":"SUM(O58:O63)","v":-319217}]
[29000,"29000 - Non-controlling interest","[ICP None]","[None]",{"$f":"-SUMIF('TB P&L 1-9 2016'!C:C,A65,'TB P&L 1-9 2016'!G:G)","v":0},null,{"$f":"E65+F65","v":0},{"$error":"#NAME?"}]
[null,"NETRES - NET INCOME","[ICP Top]","IS",{"$f":"SUM(E63:E65)","v":{"$error":"#NAME?"}},{"$f":"SUM(F63:F65)","v":-409216.70000000024},{"$f":"SUM(G63:G65)","v":{"$error":"#NAME?"}},{"$error":"#NAME?"}]
[]
[null,"TB result",null,null,1910593,null,1910593]
[]
[null,"Difference",null,null,{"$f":"E68-E66","v":{"$error":"#NAME?"}},null,{"$f":"G68-G66","v":{"$error":"#NAME?"}}]
[]
[null,"Reconciliation"]
[null,"Income tax expense",null,null,0,null,-200000]
[null,"Depreciation ",null,null,90000,null,{"$f":"E74","v":90000}]
[null,"General accruals",null,null,0,null,-110000]
[null,"Additional inventory provision",null,null,0,null,-91463]
[null,"Additional bad debts provision",null,null,0,null,-31000]
[null,"Deferred tax",null,null,0,null,23246]
[null,null,null,null,{"$f":"SUM(E73:E78)","v":90000},null,{"$f":"SUM(G73:G78)","v":-319217}]

{"sheet":"TB P&L 1-9 2016","index":1,"n_rows":2074,"n_cols":11,"rows_kept":2074,"cut":false,"hidden":false,"merged":[]}
["Сметка","Synthetical account","Compare results","Име","Тип","Начално салдо лв.","Оборот лв. Db","Оборот лв. Cr","Крайно салдо лв."]
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["6010-090004/01","6010",23011,"РАЗНИ                                                       ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
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["7030-990005/01","7030","23027EXT","УСЛУГА - ИНСТРУМЕНТАЛНА ЕКИПИРОВКА                          ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990005/06","7030","21000EXT","УСЛУГА - ИНСТРУМЕНТАЛНА ЕКИПИРОВКА                          ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990005/07","7030","23027EXT","УСЛУГА - ИНСТРУМЕНТАЛНА ЕКИПИРОВКА        ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990011/07","7030","21000EXT","ГЕНЕРИРАНЕ НА МАСТЕР СИСТЕМА               ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990012/01","7030","21000EXT","ПРОИЗВОДСТВЕНИ РАЗХОДИ                                      ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990013/01","7030","21000EXT","УСЛУГА НАРЯЗВАНЕ НА КЛЮЧ /ДУБЛАЖ/                           ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990013/06","7030","21000EXT","УСЛУГА НАРЯЗВАНЕ НА КЛЮЧ /ДУБЛАЖ/","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990013/07","7030","21000EXT","УСЛУГА НАРЯЗВАНЕ НА КЛЮЧ /ДУБЛАЖ/","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990014/01","7030","21000EXT","ДРУГИ УСЛУГИ                                                ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990055/01","7030","21000EXT","СОРТИРАНЕ НА ДЕТАЙЛИ                                                    ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990057/01","7030","21000EXT","ЛАЗЕРНО  РЯЗАНЕ  /УСЛУГА/                                   ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990061/01","7030","21000EXT","ОГЛЕД                                                       ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990061/02","7030","21000EXT","ОГЛЕД   ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990061/07","7030","21000EXT","ОГЛЕД   ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990064/01","7030","21000EXT","УСЛУГА  / БОЯДИСВАНЕ/                                       ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990068/02","7030","21000EXT","СМЯНА ПАЛЕЦ ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990068/07","7030","21000EXT","СМЯНА ПАЛЕЦ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990071/01","7030","21000EXT","СОФТ.ПРОМЕНИ, ПРЕПРОГРАМИРАНЕ                              ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7030-990089/01","7030","21000EXT","УСЛУГА  ОГЪВАНЕ НА ДЕТАЙЛИ                                  ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7060-000001/01","7060",22000,"ПРИХОДИ ОТ ФИНАНСИРАНИЯ -  PSO                              ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Release of grants"]
["7060-000003/01","7060",22000,"ПРИХОДИ ОТ ФИНАНСИРАНЕ - ТЕКСИМП/ ОП 21.12.2013             ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Release of grants"]
["7060-000004/01","7060",22000,"ПРИХОДИ ОТ ФИНАНСИРАНЕ - ГАЛИКА /ОП 21.12.2013","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Release of grants"]
["7090-010001/16","7090",22000,"МЕСИНГОВИ СТРУЖКИ                                           ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010002/16","7090",22000,"МЕСИНГОВИ  ПАРЧЕТА                                          ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010004/16","7090",22000,"ХАРТИЕНИ И КАРТОНЕНИ ОПАКОВКИ         ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010005/16","7090",22000,"АЛУМИНИЕВИ СТРУЖКИ /ОТПАДЪК/                                ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010006/16","7090",22000,"АЛУМИНИЕВИ  ПАРЧЕТА                                         ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010007/16","7090",22000,"СТОМАНЕНИ  СТРУЖКИ                                          ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010009/14","7090",22000,"ЦАМ/ОТПАДЪК/                                                ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010010/16","7090",22000,"СТОМАНЕН ОТПАДЪК","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010013/01","7090",22000,"ЛАМАРИНА  ОТПАДЪЧНА                                         ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010013/16","7090",22000,"ЛАМАРИНА  ОТПАДЪЧНА                                         ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010020/01",{"$f":"LEFT(A2050,4)","v":"7090"},22000,"МЕЛХИОРОВА  СТРУЖКА                                         ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010024/16","7090",22000,"ПЛАСТМАСОВИ ОПАКОВКИ","kg",{"$f":"BSLD(A2051)","v":{"$error":"#NAME?"}},{"$f":"DBT(A2051)","v":{"$error":"#NAME?"}},{"$f":"KRT(A2051)","v":{"$error":"#NAME?"}},{"$f":"ESLD(A2051)","v":{"$error":"#NAME?"}},null,"Scrap of material"]
["7090-010025/01","7090",22000,"ОТПАДЪЧНО МАСЛО","l",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010026/16","7090",22000,"МЕДНИ СТРУЖКИ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010027/16","7090",22000,"МЕДНИ ПАРЧЕТА","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010028/16","7090",22000,"ДЪРВЕНИ ИЗРЕЗКИ В ЧУВАЛ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010029/16","7090",22000,"ДЪРВЕНИ ИЗРЕЗКИ В ЧУВАЛ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-010030/16","7090",22000,"ДЪРВЕНИ ПАЛЕТИ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},null,"Scrap of material"]
["7090-020001/01","7090",22000,"ПОЛИКАРБОНАТ-МАКРОЛОН                                       ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-020002/01","7090",22000,"МЕСИНГОВ ПРОФИЛ КНОБСЕТ 500236                        ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-020020/01","7090",22000,"МЕСИНГ ШЕСТОСТЕН S32                                    ","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-020026/01","7090",22000,"МЕСИНГ ПРЪТ КРЪГЪЛ Ф18","kg",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-020028/01","7090",22000,"Проек KIK и IC CORE ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
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["7090-030001/01","7090",22000,"ПРИХОДИ ОТ ГЛОБИ И НЕУСТОЙКИ                                ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-030007/01","7090",22000,"ПРИХОДИ - АКТ ЗА БРАК, САНКЦИИ, ОБЕЗЩЕТЕНИЯ                 ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-030008/01","7090",22000,"ТЕЛЕФ. РАЗГОВОРИ -  МОБИЛТЕЛ                                ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-030009/01","7090",22000,"ПРЕФАКТУР. ЕЛ. ЕНЕРИЯ                                       ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-030014/01","7090","21000EXT","СПЕЦИАЛНИ ОТСТЪПКИ                                          ","бр",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-040001/01","7090",22000,"НАЕМ                                                        ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7090-990000/01","7090",22000,"ПРИКЛЮЧВАНЕ                                                 ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7210-000001/01","7210","25200STEXT","ПРИХОДИ ОТ ЛИХВИ                                            ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7240-000001/01","7240",22010,"ПРИХОДИ ОТ ВАЛУТНИ ОПЕРАЦИИ                                 ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7990-000002/01","7990",23013,"ПРИХОДИ ОТ ОБЕЗЩЕТЕНИЯ ПРИ ТРАНСПОРТ                        ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]
["7990-000004/01","7990",22000,"УДРЪЖКИ ФРЗ                                                 ","BGN",{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"},{"$error":"#NAME?"}]

{"sheet":"Manual adjustments_9-2016","index":2,"n_rows":36,"n_cols":6,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
["Manual adjustments:","Sep 2016\nYTD","Compare results","Comment"]
[]
["1) Income from scrap of material",{"$f":"SUMIF('TB P&L 1-9 2016'!K:K,\"Scrap of material\",'TB P&L 1-9 2016'!H:H)","v":{"$error":"#NAME?"}},{"$f":"KRT(\"7090-01\")","v":{"$error":"#NAME?"}},"Dr OOI  / Cr Direct material costs"]
[]
["2) Reclassification of intra-group sales from position 21000EXT to position 21000IG",{"$f":"D2K(\"4111-000004/01\",70)+ D2K(4112,70)","v":{"$error":"#NAME?"}},{"$f":"D2K(\"4111-000004/01\",70)+ D2K(4112,70)","v":{"$error":"#NAME?"}},"Dr 21000EXT / Cr 21000INT"]
[]
["3) Transfer of costs into construction in progress",{"$f":"SUMIF('TB P&L 1-9 2016'!K:K,\"Transfer to CIP\",'TB P&L 1-9 2016'!H:H)","v":{"$error":"#NAME?"}},{"$f":"DBT(\"6010-020021\")","v":{"$error":"#NAME?"}},"Cr Direct material costs"]
[]
["4) Cost of merchandise sold",{"$f":"D2K(702,304)","v":{"$error":"#NAME?"}},{"$f":"D2K(702,304)","v":{"$error":"#NAME?"}},"Dr Direct material costs"]
[]
["5) Reclassification of release of deferred income from grants",{"$f":"SUMIF('TB P&L 1-9 2016'!K:K,\"Release of grants\",'TB P&L 1-9 2016'!H:H)","v":{"$error":"#NAME?"}},{"$f":"KRT(706)","v":{"$error":"#NAME?"}},"Dr Other operating income / Cr Fixed production costs"]
[]
["6) Reclassification of turnover bonus",{"$f":"SUMIF('TB P&L 1-9 2016'!K:K,\"Turnover bonus\",'TB P&L 1-9 2016'!H:H)","v":{"$error":"#NAME?"}},{"$f":"DBT(\"6090-060004\")","v":{"$error":"#NAME?"}},"Dr net sales / Cr Other operating expenses"]
[]
["7) Elimination of depreciation of revaluation component of FA",90000,null,"Cr Fixed production costs",null,"Estimate"]
[]
["8) Income tax liability - estimate",200000,null,"Dr Income tax expense"]
[]
["9) Other adjustments"]
[]
["Movement in accounts 303",{"$f":"ESLD(3030)-BSLD(3030)","v":{"$error":"#NAME?"}},{"$f":"ESLD(3030)-BSLD(3030)","v":{"$error":"#NAME?"}}]
["Movement in account 613",{"$f":"ESLD(6130)-BSLD(6130)","v":{"$error":"#NAME?"}},{"$f":"ESLD(6130)-BSLD(6130)","v":{"$error":"#NAME?"}}]
["Turnover on accounts 601 against 303",{"$f":"D2K(6010,3030)","v":{"$error":"#NAME?"}},{"$f":"D2K(6010,3030)","v":{"$error":"#NAME?"}}]
["Turnover on accounts 609 against 303",{"$f":"D2K(6090,3030)","v":{"$error":"#NAME?"}},{"$f":"D2K(6090,3030)","v":{"$error":"#NAME?"}}]
["Turnover on accounts 204 against 303",{"$f":"D2K(2040,3030)","v":{"$error":"#NAME?"}},{"$f":"D2K(2040,3030)","v":{"$error":"#NAME?"}}]
[null,{"$f":"SUM(B21:B25)","v":{"$error":"#NAME?"}},{"$f":"SUM(C21:C25)","v":{"$error":"#NAME?"}},"Dr Direct material costs"]
[]
["10) Net book value of fixed assets sold",{"$f":"DBT(\"7090-020028\")","v":{"$error":"#NAME?"}},{"$f":"DBT(\"7090-020028\")","v":{"$error":"#NAME?"}}]
[]
["11) Inventory provision booked as per PPA",91463]
[]
["12) Additional AR provision",31000]
[]
["13) Other adjustments - rounding & correction of mapping errors",881]
[]
["14) Alignment of P&L with SCF",37000]

{"sheet":"Sheet2","index":3,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Sheet3","index":4,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}