A–E set out asset headings: A Subscribed capital unpaid (with called‑up capital presentation exceptions); B Formation expenses (may be shown as an asset or under Intangible assets pursuant to national law); C Fixed assets comprising Intangible assets (development costs, concessions, patents, licences, trade marks, goodwill, payments on account), Tangible assets (land and buildings, plant and machinery, fixtures and fittings, payments on account and assets under construction) and Financial assets (shares and loans to affiliated and linked undertakings, participating interests, investments and other loans); D Current assets (stocks, debtors, investments, cash) and E Prepayments and accrued income.

F–L set out liabilities, provisions and equity: F creditors due within one year (debenture loans, amounts owed to credit institutions, payments on account, trade creditors, bills, amounts owed to affiliated/linked undertakings, other creditors, accruals), G net current assets/liabilities, H total assets less current liabilities, I creditors due after more than one year (mirror of F), J provisions (pensions, taxation, other), K accruals and deferred income, and L capital and reserves (subscribed and paid‑up capital, share premium, revaluation reserve, legal and other reserves, profit or loss carried forward and for the financial year). Cross‑references indicate national‑law options for presentation and requirement to disclose convertible loans separately and own‑share nominal value where permitted.