FCC Proudreed Properties 2005 HSBC SG CORPORATE ...

RESERVES IN THE BALANCE SHEET
Corporate name: P.P.M.P.P.
Nature of the reserves
REGULATED RESERVES
Reserves for reconstruction of
minning & petroleum deposits
Reserves for investment
Reserves for price increase
Reserves for price fluctuation
Derogatory depreciation
Tax reserves for foreign establishment
set up before 1.1.1992
Tax reserves for foreign establishment
set up after 1.1.1992
Reserves for loan for establishment
(art. 39 quinquies H of tax code)
Other regulated reserves
TOTAL I
Amount at the
beginning
of the tax year
INCREASES
Allowances of
the tax year
DECREASES
Recaptures
during the tax year
Amount at the end
of the tax year
1 2 3 4
RESERVES FOR CONTINGENCIES
AND CHARGES
Reserves for lawsuits
Reserves for warranty given to clients
Reserves for losses on forward
markets
Reserves for fines & penalties
Reserves for loss on exchange rates
Reserves for pensions (or similar)
Reserves for taxes
Reserves for renewal of fixed assets
Reserves for major repairs
Reserves for social contribution on
accrued vacation
Other reserves for contingencies &
charges 415,513 411,840 415,513 411,840
TOTAL II 415,513 411,840 415,513 411,840
RESERVE FOR DEPRECIATION
fixed assets
– intangibles
– tangibles
– consolidated shares
– capitalised securities
– other financial assets
On inventories & in-progress work
On accounts receivable 200,156 46,322 154,192 92,285
Other reserves for depreciation
TOTAL III 200,156 46,322 154,192 92,285
GRAND TOTAL (I+II+III) 615,669 458,162 569,706 504,125
including
– operating allow. & reversals 324,162 569,706
– financial
– exceptional 134,000
10
180