| Name | Definition | Calculation | Source |
| ALL Budget Bridge Elements | Addition of all budget bride elements at budget FX rate | Sum Budget Bridge elements | Anaplan>BW budget bridge |
| Capital Lease | Anaplan Scope Cost at destination type: Capital Lease(IFRS16) |
| BW |
| Capitalisation | Anaplan Scope Cost at destination type: Capitalization |
| BW |
| Capitalisation Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element capitalization | Sum Budget Bridge when Anaplan Cost = B109 | Anaplan>BW budget bridge |
| Charge In - Billing | Value of cost at origin in other gbu that is billed (Charged In) to our GBU |
| BW |
| Charge In - Internal Allocations | Value of cost at origin in a given gbu that is allocated (Charged In) to our GBU in same legal entity |
| BW |
| Charge out-Billing | Value of cost at origin in our gbu that is billed (Charged out) to another GBU or to external |
| BW |
| Charge out- internal allocation | Value of cost at origin in our gbu that is allocated in same legal entity to another GBU |
| BW |
| Charge-in Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element Charge IN | Sum Budget Bridge when Anaplan Cost = B107 | Anaplan>BW budget bridge |
| Charge-out Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element Charge Out | Sum Budget Bridge when Anaplan Cost = B108 | Anaplan>BW budget bridge |
| Destination Cost € | Value of cost of origin at any type of destination and valued at historical FX | Sum Actual Destination with historic year xrates | BW |
| Fixed Costs from/to inventory Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element Finished Goods stock variation | Sum Budget Bridge when Anaplan Cost = B104 | Anaplan>BW budget bridge |
| Stock Cariation of Spare parts and other supplies | For Anaplan scope, difference between Value of cost from origin flow FI(reception of stock) and consumption of those consumption of those materials |
| QS Calculation |
| Stock variation of Spare parts and other Budget | Cost in Anaplan scope being reported in VC product costing in budget process under the specific bridge element | Sum Budget Bridge when Anaplan Cost = B103 | Anaplan>BW budget bridge |
| Capital Lease Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element capital lease | Sum Budget Bridge when Anaplan Cost = B102 | Anaplan>BW budget bridge |
| Subtotal: Other Gaps to PL | Cost in Anaplan scope being reported in VC product costing in budget process under the specific bridge element + adjustment of cost reported in nodes with attribute PL item= "non recurrent PL items" | Sum Budget Bridge when Anaplan Cost = B110+ + correction of reported figures in Anaplan in budget nodes with attribute PL Item= Non Recurring | Anaplan>BW budget bridge |
| Destination Cost RSB € | Value of cost of origin at any type of destination and valued at current year FX | Sum Actual Destination with current year xrates | BW |
| ALL Budget Bridge Elements RSB | Addition of all budget bride elements at budget historical year FX rate | Sum Budget all Bridge elements in budget with historic year xrates | Anaplan>BW budget bridge |
| Subsidies Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element tax credit | Sum Budget Bridge when Anaplan Cost = B106 | Anaplan>BW budget bridge |
| Tax Credits Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element tax credit | Sum Budget Bridge when Anaplan Cost = B105 | Anaplan>BW budget bridge |
| Variable Cost in F2G Budget | Cost in Anaplan scope being reported in VC product costing in budget process under the specific bridge element + adjustment of cost reported in nodes with attribute PL item= Variable cost | Sum Budget Bridge when Anaplan Cost = B101 + correction of reported figures in Anaplan in budget nodes with attribute PL Item= Variable Cost | Anaplan>BW budget bridge |
| Variable Cost in F2G | Value of cost of origin at destination type: Stock_var. It implies this cost is going to stock of Finished goods as VC |
| QS Calculation |
| Subtotal: Other Gaps to FC | Other destinations of the cost of origin different to FC in EBITDA, such as cost reported in underlying ebitda, or Balance Sheet; or cases where the origin of the data is not PF1/WP1 and we have not a way yet to determine the destination, etc |
| QS Calculation |
