FINAL REGULATORY CHART OF ACCOUNTS FOR THE

DISTRIBUTION COMPANIES

2007

{W0866907.1}

1
10

Equity
Capital

Authorized Capital
Issued Capital
Owners Account
Share Premium
Share Discount

1
4
7
8
9
11
1
2
10
20
3
5
6
7
12
1

3
10
20
13
1
10

Reserves (Retained Earnings)

General Reserves
Reserves from revaluations
Reserves from revaluation of Fixed Assets
Reserves from other revaluation
Investment Reserves

Additional Reserves
Financial Results (Profit and Loss)
Prior Period Loss
Loss from regulated activities
Loss from non-regulated activities
Prior Period Profit
Profit from regulated activities
Profit from non-regulated activities
Current Year Profit and Loss
Profit (Loss) from regulated activities
Profit (Loss) from non-regulated activities
Financing (Grants and Subsidies)
Financing of Fixed Assets
Financing of Fixed Assets used in Electricity Distribution
1

{W0866907.1}

1
2
20
90
2
10
1
2
20
30
15
1
2
3
9
2
20
1
10
20
30
40
50
60
3
10

Financing of Fixed Assets used in Electricity Distribution by the Budget

Financing of Fixed Assets used in Electricity Distribution from other sources
Financing of used in other Regulated activities
Financing of Fixed Assets used in Non-regulated activities
Financing of Operating Activities
Financing of Operating Activities related to Electricity Distribution
Financing of Operating Activities related to Electricity Distribution by the Budget
Financing of Operating Activities related to Electricity Distribution from other sources
Financing of other regulated operating activities
Financing of non-regulated operating activities
Loans Received (Borrowings)
Short-term Loans Received
Long-term Loans Received
Debenture Loans
Other Loans and Debts
Fixed Assets
Tangible Assets
Land
Land for buildings and facilities for MV Distribution1
Land for buildings and facilities for LV Distribution
Land for buildings and facilities for sales
Land for general and administrative buildings and facilities
Land for buildings and facilities for Non-regulated Activities
Buildings and Structures
Ownership (Physical) Interests

LV is up to 1KV; MV is 1KV up to 110 KV.

{W0866907.1}

1
2
3
4
5
6
20
1
2
3
4
5
6
3
4
10
1
2
3
4
5
6
20
1
2
5
30
1
2
3

Buildings and Structures for MV Distribution

Buildings and Structures for LV Distribution
Buildings and Structures for sales
General and Administrative Buildings
Buildings and Structures for Non-regulated Activities
Leasehold interests
Buildings and Structures for MV Distribution
Buildings and Structures for LV Distribution
Buildings and Structures for sales
General and Administrative Buildings
Buildings and Structures for Non-regulated Activities
Assets where cost been paid by customer
Plant and Equipment
Overhead Lines and Underground cables
Overhead Lines for MV Distribution (from 1 to 110 kV)(sub-accounts show each voltage level)
Overhead Lines for LV Distribution (up to 1 kV)
MV Cable Lines (more than 1 kV)
LV Cable Lines (up to 1 kV)
Other lines and cables
Substation Equipment
Cubicles and panels with breakers, disconnctors, etc. (more than 1 up to 110 kV)
Cubicles and panels with breakers, disconnctors, etc (up to 1 kV)
Line Transformers
Transformers 110kV/MV
Transformers MV/LV
Relay protection and control equipment

{W0866907.1}

4
40
50
1
2
3
4
5
60
1
2
3
4
5
70
1
2
3
4
5
80
1
2
3
4
5
90
5
10
1

Other substation equipment

Street Lights
Metering Equipment
Metering Equipment for MV Distribution
Metering Equipment for LV Distribution
Metering Equipment for Sales to Ultimate Consumers
Other meters and metering tools
Computer Systems
Computers used in MV Distribution
Computers used in LV Distribution
Computers used in Sales to Ultimate Consumers
Computers used in Dispatch
Computers used for General and Administrative purposes
Communication equipment and lines
Communication equipment and lines used in MV Distribution
Communication equipment and lines used in LV Distribution
Communication equipment and lines used in Sales to Ultimate Consumers
Communication equipment and lines used in Dispatch
Communication equipment and lines used for General and Administrative purposes
Other Plant and Equipment
Used in Opeartion
Used in Maitenance
Used in service centers, workshops and intermediate processing
Used in Sales and Customer Service
Used for General and Ddministrative Purposes
Plant and Equipment for Non-Regulated Activities
Vehicles
Vehicles related to MV Distribution
Cars

{W0866907.1}

2
3
4
20
1
2
3
4
30
1
2
40
50
1
2
90
6
10
20
30
40
50
90
7
10
90
8
10
20
9

Trucks
Specialized vehicles
Other
Vehicles used in LV Distribution
Cars
Trucks
Specialized vehicles
Other
Vehicles used in Sales to Ultimate Consumers
Cars
Other
Vehicles used in Dispatch
Vehicles for General and Administrative use
Cars
Other
Vehicles used in Non-Regulated Activities
Tools and Implements
Implements used in MV Distribution
Implements used in LV Distribution
Implements used in Sales to Ultimate Consumers
Implements used in Dispatch
Implements for General and Administrative use
Implements used in Non-Regulated Activities
Construction work in progress
Construction work in progress - Regulated Activities
Construction work in progress - Non-Regulated Activities
Assets taken out of Operation
Temporarily
Liquidation
Other Fixed Tangible Assets

{W0866907.1}

10
20
30
40
50
90

Assets related to MV Distribution

Assets related to LV Distribution
Assets related to Sales to Ultimate Consumers
Assets related to Dispatch
General and Administrative Assets
Other assets used in Non-Regulated Activities
Intangible Assets

21
1
2
10
20
30
40
50
3
10
20
30
40
50
4
10
20
30
40
50
5
6
10

Incorporation and Expansion Costs

Products of Research and Development /PRD/
PRD used in MV Distribution
PRD used in Structures for LV Distribution
PRD used in Sales to Ultimate Consumers
PRD used in Dispatch
PRD for General and Administrative use
Patents, Licenses, Trade Marks /PLTM/
PLTM used in MV Distribution
PLTM used in Structures for LV Distribution
PLTM used in Sales to Ultimate Consumers
PLTM used in Dispatch
PLTM for General and Administrative use
Software
Software used in MV Distribution
Software used in Structures for LV Distribution
Software used in Sales to Ultimate Consumers
Software used in Dispatch
Software for General and Administrative use
Industrial Property Rights
Other Fixed Intangible Assets
Assets used in MV Distribution
6

{W0866907.1}

Assets used in Structures for LV Distribution

Assets used in Sales to Ultimate Consumers
Assets used in Dispatch
Assets for General and Administrative use
Concession Rights
Other Fixed Intangible Assets used in Non-regulated Activities
Long-Term Investments and Receivables
Long-term Investments in Related Companies
Long-term Investments in Associated Companies and Minority Participations
Securities
Investment in Property
Long-term Loans Granted
Long-term Loans Granted in LEKE
Long-term Loans Granted in Foreign Currency
Overdue Loans
Other Loans Granted

20
30
40
50
7
9
22
1
2
3
4
5
10
20
30
40
23
24
3
10
1
2
3
4
5
6
20
1
2

Long-Term Financial Assets

Depreciation
Depreciation of 20 3
Depreciation of 20 3 10
Depreciation of 20 3 10 1
Depreciation of 20 3 10 2
Depreciation of 20 3 10 3
Depreciation of 20 3 10 4
Depreciation of 20 3 10 5
Depreciation of 20 3 10 6
Depreciation of 20 3 20
Depreciation of 20 3 20 1
Depreciation of 20 3 20 2

{W0866907.1}

3
4
5
6
4
10
1
2
3
4
5
6
20
1
2
3
30
1
2
3
4
40
1
2
3
4
5
50
1

Depreciation of 20 3 20 3
Depreciation of 20 3 20 4
Depreciation of 20 3 20 5
Depreciation of 20 3 20 6
Depreciation of 20 4
Depreciation of 20 4 10
Depreciation of 204 101
Depreciation of 204 102
Depreciation of 204 103
Depreciation of 204 104
Depreciation of 204 105
Depreciation of 204 106
Depreciation of 20 4 20
Depreciation of 204 201
Depreciation of 204 202
Depreciation of 204 203
Depreciation of 20 4 30
Depreciation of 204 301
Depreciation of 204 302
Depreciation of 204 303
Depreciation of 204 304
Depreciation of 20 4 40
Depreciation of 204 401
Depreciation of 204 402
Depreciation of 204 403
Depreciation of 204 404
Depreciation of 204 405
Depreciation of 20 4 50
Depreciation of 204 501

{W0866907.1}

2
3
4
60
1
2
3
4
5
70
1
2
3
4
5
90
5
10
1
2
3
4
20
1
2
3
4
30
1
2

Depreciation of 204 502

Depreciation of 204 503
Depreciation of 204 504
Depreciation of 20 4 60
Depreciation of 204 601
Depreciation of 204 602
Depreciation of 204 603
Depreciation of 204 604
Depreciation of 204 605
Depreciation of 204 70
Depreciation of 204 701
Depreciation of 204 702
Depreciation of 204 703
Depreciation of 204 704
Depreciation of 204 705
Depreciation of 20 4 90
Depreciation of 20 5
Depreciation of 205 10
Depreciation of 205 101
Depreciation of 205 102
Depreciation of 205 103
Depreciation of 205 104
Depreciation of 205 20
Depreciation of 205 201
Depreciation of 205 202
Depreciation of 205 203
Depreciation of 205 204
Depreciation of 205 30
Depreciation of 205 301
Depreciation of 205 302

{W0866907.1}

40
50
1
2
90
6
10
20
30
40
50
90
9
10
20
30
40
50
90
2
11
12
1
2
3
4
5
13
1
2

Depreciation of 205 40
Depreciation of 205 50
Depreciation of 205 501
Depreciation of 205 502
Depreciation of 205 90
Depreciation of 20 6
Depreciation of 206 10
Depreciation of 206 20
Depreciation of 206 30
Depreciation of 206 40
Depreciation of 206 50
Depreciation of 206 90
Depreciation of 20 9
Depreciation of 209 10
Depreciation of 209 20
Depreciation of 209 30
Depreciation of 209 40
Depreciation of 209 50
Depreciation of 209 90
Amortization of Non-Current Intangible Assets
Amortization of 211
Amortization of 212
Amortization of 212 10
Amortization of 212 20
Amortization of 212 30
Amortization of 212 40
Amortization of 212 50
Amortization of 213
Amortization of 213 10
Amortization of 213 20

10

{W0866907.1}

3
4
5
14
1
2
3
4
5
15
16
1
2
3
4
5
19
7
25
1
2
10
20
3
4
26
1
2
3
30

Amortization of 213 30
Amortization of 213 40
Amortization of 213 50
Amortization of 214
Amortization of 214 10
Amortization of 214 20
Amortization of 214 30
Amortization of 214 40
Amortization of 214 50
Amortization of 215
Amortization of 216
Amortization of 216 10
Amortization of 216 20
Amortization of 216 30
Amortization of 216 40
Amortization of 216 50
Amortization of 219
Amortization of Goodwill
Provisions
Provisions for Coverage of Risk Assets
Provisions for Receivables from Sales
Provisions for Receivables from Sales

Provisions for Coverage of Off-balance Sheet Commitments

Goodwill
Positive Goodwill
Negative Goodwill
Inventories
Materials, Products and Merchandise

11

{W0866907.1}

Supplies
Materials
Transformer Oil

1
2
10
20
30
40
50

Other Oils
Fuel in Automobiles
Products

3
4
10
20
30

Merchandise Shipped and Works Handed Over

Materials Products and Merchandise used in Non-Regulated Activities

5
31
1
2

Libilities (Accounts Payable) to Suppliers

Accounts Payable to Suppliers
Accounts Payable to Suppliers - Regulated Activities
Accounts Payable to Suppliers - Non-Regulated Activities
Advances to Suppliers (Accounts Receivable from Suppliers)
Accounts Payable to Suppliers - Regulated Activities
Accounts Payable to Suppliers - Non-Regulated Activities
Commercial Credit from Suppliers
Suppliers under Special Terms
Accounts Receivable from Customers and Related Parties
Customer Accounts Receivable
Customers - Distribution

40
1
10
20
2
10
20
3
4
41
1
10
1
2

12

{W0866907.1}

20
1
2
90
2
10
20
90
3
4
5
6
42
1
2
4
5
6
44
1
2
3
4
5
45
1
2
3

Customers - Non-Regulated Activities

Advances from Customers (Customer Accounts Payable)
Customers - Electricity Distribution
Customers - Non-Regulated Activities
Commercial Credit to Customers
A/R from Sales to Customers under Special Terms
Foreign Currency Receivables under Commercial Credit
A/R and A/P from Sales to Related Parties
Liabilities A/P to the Employees
Accounts Payable to Employees
Accounts Receivable from Employees related to Special Assignments
Receivables from Minority Interest
Payables on Minority Interest
Receivables from Subscribed Shares
A/R Accounts Receivable from Claims and Shortages
Receivables for Claims
Receivables for Shortages
Valuation Differences from Shortages
Receivables from Legal Disputes
Writs Receivables
Liabilities A/P to the Budget, the Social Security Fund and Budgetary Institutions
Liabilities to the municipalities
Liabilities for Income Tax
Liabilities for Value Added Tax

13

{W0866907.1}

4
5
6
7
9
49
1
2
3
4
5
6
7
8
9
5
50
1
2
3
4
5
6
7
8
9
51

Other Debtors and Creditors

Liabilities to Trustees
Liabilities for Warranties
Accounts for Fees
Liabilities for Transfer Amounts for Expenses under Special Assignments
Liabilities for Insurance Providers
Liabilities with Banks
Liabilities for Temporary Tax Differences
Other Debtors
Other Creditors
Cash
Cash
Cash in Hand in LEKE
Cash in Hand in Foreign Currency
Current Bank Account in LEKE
Current Bank Account in Foreign Currency
Letters of Credit in LEKE
Letters of Credit in Foreign Currency
Deposits
Payment Checks
Other Cash
Short-term Investments

Accounts here should be specific to Albania obligations (e.g. assessment by ERE)

14

{W0866907.1}

1
2
3
4
5

Shares
Own Shares
Bonds and Debentures
Own Debentures
State Securities

Expenses
Expenses by Economic Elements
Materials
Materials used in Operation - Regulated Activities (This might be combined with 20)
Materials used in MV Electricity Distribution
Materials used in LV Electricity Distribution

6
60
10
1
2
3
4
5
6
20
1
2
3
4
30
1
2
40
1
2
3
4
5

Materials used in Street Lighting

Materials used in new connections
Materials used in capital construction (to be capitalized)
Materials used for in-house maintenance related to operation
Materials used for in-house maintenance related to MV Distribution
Materials used for in-house maintenance related to LV Distribution
Materials used for in-house maintenance related to Street Lights
Materials used in service stations, work-shops and intermediate processing
Materials used in service stations, work-shops and intermediate processing - operation
Materials used in service stations, work-shops and intermediate processing - maintenance
Materials used in sales and customer service
Materials used in meter reading
Materials used in billing and collection
Materials used in customer service
Materials used in marketing and advertising
Materials used for maintenance related to Sales and Marketing

15

{W0866907.1}

9
50
1
2
3
3
60
90
2
10
1
2
3
4
20
1
2
3
4
30
1
2
3
4
40
90
3
10
1
2

Other materials used in sales and marketing

Materials used for general and administrative purposes
Office supplies
Fuel and other materials for transportation for general and administrative
Materials for maintenance related to General and Administrative Activities
Other materials used in General and Administrative activities
Materials used in Research and Development
Materials used in Non-Regulated Activities
Fuels
Fuels used Operation
Fuel used in MV Distribution
Fuel used in LV Distribution
Fuels used for operartion of street lighting
Fuels used in Maintenance
Fuel used in maintenance related to MV Distribution
Fuel used in maintenance related to LV Distribution
Fuels used maintenance of Street lighting
Fuel used in Sales and Customer Service
Fuel used in meter reading
Fuel used in billing and collection
Fuel used in customer service
Fuel used for other sales and marketing activities
Fuel for General and Administrative purposes
Used in Non-Regulated Activities
Salaries and wages
Salaries for Operation - Regulated Activities (This might be combined with 20)
Salaries and wages for MV Distribution
Salaries and wages for LV Distribution

16

{W0866907.1}

3
4
5
6
20
1
2
3
4
30
1
2
40
1
2
3
4
5
6
50
60
90
4
10
1
2
3
4
20
1

Salaries and wages for Street Lighting

Salaries and wages for new connections
Salaries and wages for capital construction (to be capitalized)
Salaries for in-house maintenance related to operation
Salaries and wages for maintenance related to MV Distribution
Salaries and wages for maintenance related to LV Distribution
Salaries and wages for maintenance related tor Street Lighting
Salaries inservice stations, work-shops and intermediate processing /SSPA/
Salaries and wages in service stations, work-shops and intermediate processing - operation
Saalaries and wages in service stations, work-shops and intermediate processing - maintenance
Salaries for sales and customer service
Salaries for meter reading
Salaries for billing and collection
Salaries for customer service
Salaries related to the information and advertising
Salaries for maintenance related to Sales and Customer Service
Salaries of other personnell engaged in sales and customer service
Salaries for General and Administrative
Salaries for Research and Development
Salaries for personnel engaged in Non-Regulated Activities
Social security payments and allowances /SSPA/
SSPA for Operation
MV Distribution
LV Distribution
Street Lighting
Metering MV and LV
SSPA for in-house maintenance related to operation
MV Distribution

17

{W0866907.1}

2
3
4
30
40
1
2
3
4
5
6
50
60
90
5
10
1
2
3
4
5
6
7
8
9
11 1
2
3
4
5

LV Distribution
Street Lighting
Metering MV and LV
SSPA for service stations, work-shops and intermediate processing
SSPA for sales and customer service
Salaries for meter reading
Salaries for billing and collection
Salaries for customer service
Salaries related to the information and advertising
Salaries for maintenance related to Sales and Customer Service
Salaries of other personnell engaged in sales and customer service
SSPA for General and Administrative
SSPA for Research and Development
SSPA for Personnel engaged in Non-Regulated Activities
Depreciation
Depreciation related to Operation
Overhead Lines for MV Distribution (from 1 to 110 kV)
Overhead Lines for LV Distribution (up to 1 kV)
MV Cable Lines (more than 1 kV)
LV Cable Lines (up to 1 kV)
Breakers and Disconnectors for MV Distribution (more than 1 up to 110 kV)
Breakers and Disconnectors for LV Distribution (up to 1 kV)
Transformers 110kV/MV
Transformers MV/LV
Substations
Street Lights
Metering Equipment for MV Distribution
Metering Equipment for LV Distribution
Buildings and structures
Vehicles

18

{W0866907.1}

6
20
1
2
3
4
30
40
1
2
3
4
5
6
7
50
90
6
10
1
2
3
4
5
6
20
1
2
3
4

Other assets used in opeartion

Depreciation of assets used for in-house maintenance
Plant and equipment
Buildings and structures
Vehicles
Other assets used for in-house maintenance
Depreciation of assets used in service stations, work-shops and intermediate processing
Depreciation of assets used in Sales and Customer service
Meters
Computer systems
Customer service
Buildings and structures
Vehicles
Tools and Implements
Other assets used in sales and customer service
Depreciation of General and Administrative Assets
Depreciation of Assets used for Non-Regulated Activities
Hired services
Services related to operation
MV Operation
LV Operation
Dispatch
Street Lights
New connections
Other
In-house maintenance related to operation
MV Operation
LV Operation
Dispatch
Street Lights

19

{W0866907.1}

5
6
30

New connections
Other
Service stations, work-shops and intermediate processing

1
2
3
40
1
2
3
4
5
50
1
2
3
4
5
6
7
8
9
51 1
2
3
4
5
6
60
90

Services related to sales and customer services

Services related to meter reading
Services related to billing and collection
Services related to customer service
Services related to marketing and advertising
Other services related to sales and customer service
Services related to the general and administrative activities
Insurance
Consulting
Audit
Transportation
Leases
Regulatory

Services related to research and development

Services related to Non-Regulated Activities

20

{W0866907.1}

Other expenses

9
10
1
2
3
4
20
1
2
3
4
30
1
2
3
4
40
1
2
3
4
50
1
2
3
4
90

61

Medical Services under the Labour Code

MV Distribution
LV Distribution
Sales and customer service
General and Administrative
Business Trips
MV Distribution
LV Distribution
Sales and customer service
General and Administrative
Taxes and Fees
MV Distribution
LV Distribution
Sales and customer service
General and Administrative
Miscelaneous general and administrative expenses
Communications (Phone, Fax, etc.)
Entertainment
Heating and lighting
Water and sewerage
Expenses related to Non-Regulated Activities

Expenses by activities

21

{W0866907.1}

1
10
1
2
3
4
5
6
7
8
9
11 1
2
3
4
5
20
1
2
3
4
5
6
7
8
9
21 1
2
3
4

Cost of electricity distribution

Cost of Medium Voltage Distribution
Materials for operation - excl. fuel
Salaries and Wages for operation
Social Security for Pensions and Sickness
Depreciation and Amortization
Third party Services related to operation
Third party Services related to maintenance
Fuels
Cost of service stations, workshops and intermediate processing
Cost of Inhouse Maintenance
Medical Services under the Labour Code
Taxes and Fees
Field Trips
Other Medium Voltage Distribution Expenses
Cost of Low Voltage Distribution
Materials for operation - excl. fuel
Salaries and Wages for operation
Social Security for Pensions and Sickness
Depreciation and Amortization
Third party Services related to operation directly from 602
Third party Services related to maintenance directly from 602
Fuels
Expenses for Supporting Activities from 632
Expenses for inhouse maintenance from 642
Medical Services under the Labour Code
Taxes and Fees
Field Trips

22

{W0866907.1}

Other Expenses

30
1
2
3
4
5
6
7
8
9
31 1
2
3
4
5
40
1
2
3
50
2
10
1
2
3
4
5
6
7

Technical Losses
Cost of Service Stations, Work Shops and Intermediate Processing
Service Stations
Materials for operation - excl. fuel
Salaries and Wages for operation
Social Security for Pensions and Sickness
Depreciation and Amortization
Third party Services related to operation
Third party Services related to maintenance
Fuels

23

{W0866907.1}

8
9
11 1
2
3
4
20
1
2
3
4
5
6
7
8
9
21 1
2
3
4
30
1
2
3
4
5
6
7
8
9

Expenses for inhouse maintenance

Medical Services under the Labour Code
Taxes and Fees
Field Trips
Other Expenses
Work Shops
Materials for operation - excl. fuel
Salaries and Wages for operation
Social Security for Pensions and Sickness
Depreciation and Amortization
Third party Services related to operation
Third party Services related to maintenance
Fuels
Expenses for inhouse maintenance
Medical Services under the Labour Code
Taxes and Fees
Field Trips
Other Expenses
Intermediate processing
Materials for operation - excl. fuel
Salaries and Wages for operation
Social Security for Pensions and Sickness
Depreciation and Amortization
Third party Services related to operation
Third party Services related to maintenance
Fuels
Expenses for inhouse maintenance

24

{W0866907.1}

31 1
2
3
4
5
10
1
2
3
4
5
6
7
8
9
11 1
2
3
4
5
6
7
8
20
1
2
3
6

Medical Services under the Labour Code

Taxes and Fees
Field Trips
Other Expenses
Cost of Sales to and Marketing Expenses
Cost of Supply to Ultimate Consumers
Materials for operation - excl. fuel
Salaries and Wages for operation
Social Security for Pensions and Sickness
National Social Security Institute
Vocational Training and Unemployment
Social Allowances according to legislation
Depreciation and Amortization
Third party Services related to operation directly from 602
Third party Services related to maintenance directly from 602
Fuels
Cost of service stations, workshops and intermediate processing
Expenses for inhouse maintenance from 643
Medical Services under the Labour Code
Taxes and Fees
Field Trips
Other Expenses
Marketing and advertising expenses
Marketing and advertising expenses
Commissions and consignments
Other Sales and marketing expenses
General and Administrative Expenses

25

{W0866907.1}

10
1
2
3
4
5
6
7
8
9
11 1
2
3
4
5
6
7
8
9
20
1
2
3
4
5
6
7
8
9
21 1

Administrative expenses
Stationery and Office Supplies
Expenses for Wages
Social Security for Pensions and Sickness
Depreciation (and Amortization)
Hired Services except the listed ones
Fuels
Telephone, telex and other of the kind
Other Materials (excluding 1 and 9)
Expenses for Repairs
Medical Services under the Labour Code
Representative Expenses
Taxes and Fees
Field Trips in the Country
Field Trips Abroad
Heating and Lighting
Advertising Expenses
Expenses for Honoraria
Other Expenses
General Expenses
Stationery and Office Supplies
Expenses for Wages
Social Security for Pensions and Sickness
Depreciation (and Amortization)
Hired Services except the listed ones
Fuels
Telephone, telex and other of the kind
Other Materials (excluding 1 and 9)
Expenses for Repairs
Medical Services under the Labour Code

26

{W0866907.1}

2
3
4
5
6
7
8
9
7
10
1
2
3
4
5
6
7
8
9
11 1
2
20

Representative Expenses
Taxes and Fees
Field Trips in the Country
Field Trips Abroad
Heating and Lighting
Advertising Expenses
Expenses for Honoraria
Other Expenses
Cost of Maintenance
Cost of In-House Maintenance - Medium Voltage Distribution
Materials without fuels
Expenses for Wages
Social Security for Pensions and Sickness
Hired Services
Fuels
Field Trips
Other Expenses
Expenses for Repairs Conducted through Outsourcing
Hired Services
Other Expenses
Cost of In-House Maintenance - Low Voltage Distribution
Materials without fuels
Expenses for Wages
Social Security for Pensions and Sickness
Hired Services
Fuels
Field Trips

27

{W0866907.1}

Other Expenses
Expenses for Repairs Conducted through Outsourcing
Hired Services
Other Expenses
Cost of In-House Maintenance - Dispatch
Materials without fuels
Expenses for Wages
Social Security for Pensions and Sickness
Hired Services
Fuels

21
30

40

Field Trips
Other Expenses
Expenses for Repairs Conducted through Outsourcing
Hired Services
Other Expenses
Cost of In-House Maintenance - Sales to Ultimate Consumers
Materials without fuels
Expenses for Wages
Social Security for Pensions and Sickness
Hired Services
Fuels

41

Field Trips
Other Expenses
Expenses for Repairs Conducted through Outsourcing
Hired Services
Other Expenses
Cost of In-House Maintenance - General and Administrative
Materials without fuels

31

50
1

28

{W0866907.1}

2
3
4
5
6
7
8
9
51 1
2
60
1
2
3
4
5
9
62
1
10
1
1
2
2
20
30
40
50
90

Expenses for Wages

Social Security for Pensions and Sickness
Hired Services
Fuels
Field Trips
Other Expenses
Expenses for Repairs Conducted through Outsourcing
Hired Services
Other Expenses
Third party maintenance sevices
Medium Voltage Distribution
Low Voltage Distribution
Dispatch
Sales to Ultimate Consumers
General and Administrative
Operating expenses for Non-Regulated Activites
Financial and other Non-Operating Expenses
Financial Expenses
Borrowing costs
Interest
Interest on Short Term Loans
Interest on Long Term Loans
Other Borrowing Costs
Exchange rate differences
Sales of Financial Instruments
Re-measurement of Financial Instruments
Loss from Participation
Other Financial Expenses
29

{W0866907.1}

2
10
20
30
1
2
3
9
3
4
5
6
7
10

20
30
40
8
10
20
30
9
10
20
69
7

Research and Development Costs

Materials and Supplies
Salaries and Social Security
Third party services
Enginerring and design
Analysis and forecasts
Studies and polls
Other Research and Development Costs
Bad Debt Expenses
Commercial Losses
Fines, penalties and litigation expenses
Losses from Inventory shortages, damages, etc.
Expenses related to taking Assets out of Operation and Sales of Assets
Taking Non-current Assets out of Operation
Taking Assets out of OperationTemporarily
Liquidation of assets
Expenses related to Sales of Non-current Assets
Expenses related to Sales of Intagible assets
Expenses related to Sales of Current Assets
Remeasurement of assets
Expenses from revaluation of non-current assets
Losses from impairment of fixed assets
Expenses from changes in value of inventories
Miscellaneous operating expenses
Donations
Depreciation of leased assets
Extraordinary Expenses
Income

30

{W0866907.1}

70
1
10
1
2
3
4
5
2
3
10
20
4
9
72
1
10
20
30
40
50
90
2
3
10
20

Revenue from Sales

Revenue from Sales of Products
Revenue from Sales of Distribution Services
Revenue from Sales - Rate Cass 13
Revenue from Sales - Rate Class 2
Revenue from Sales - Rate Class 3
Revenue from Sales - Rate Class 4
Revenue from Sales - Rate Class 5
Revenue from Sales of Merchandise
Revenue from Services Rendered
Revenue from Connections
Revenue from Sales of Other Services
Revenue from Works completed
Revenue from Sales - Non-Reglated Activities
Financial and other Non-Operating Income
Financial Income
Income from interest
Income from Exchange Rate differences
Sales of Financial Instruments
Re-measurement of Financial Instruments
Income from Participation
Other Financial Income
Revenue from Grants and Subsidies
Revenue fom Sales of Assets
Income from Liquidation of Non-Current Assets
Income related to Sales of Intagible assets

Rate classes should reflect Albania tariff structure

31

{W0866907.1}

30
4
10
20
30
5
6
7
9
79

Income related to Sales of Current Assets

Revenue from Re-measurement od Assets
Revenue from revaluation of non-current assets
Revenue from reversal of impairment of fixed assets
Revenue from changes in value of inventories
Revenue from Writen-off Payables
Revenues from Fines and Penalties
Gains from Surpluses of Assets
Miscellaneous non-operating income
Extraordinary Income

1
2
3
9
9
91
93
94
95
96
97
98
99

1
1
1
1
1
1
1
1

Off-balance Sheet Accounts

Other Parties Fixed Tangible and Intangible Assets
Other Parties Inventories
Contingent (Conditional) Debtors
Contingent (Conditional) Creditors
Own Non-business Assets
Own Non-business Liabilities
Sundry Off-balance Sheet Asset Accounts
Sundry Off-balance Sheet Liability Accounts

32

{W0866907.1}