ITSA accounting plan Cash and bank accounts balance Trade receivables balance Securities / forex contracts balance Prepaid expenses balance Inventory and stock balance Financial fixed assets balance Tangible fixed assets balance Depreciation / amortization balance Intangible assets / goodwill balance Trade payables / creditors balance Advances from customers balance VAT and tax liabilities balance Provisions and accrued liabilities balance Long-term debt balance Long-term provisions balance Share capital balance Reserves and retained earnings balance Financial expenses off-balance Financial income off-balance Personnel expenses off-balance Depreciation expense off-balance Extraordinary expenses off-balance Extraordinary income off-balance Direct taxes off-balance Other operating expenses off-balance Other operating income off-balance Trading / transaction income off-balance Exchange differences off-balance Profit and loss account off-balance CURRENT ASSETS balance CASH IN HAND balance BANKS ACCOUNTS balance TIME DEPOSITS balance FORWARD EXCH. CONTRACT balance FOREX CONTRACT CHF/USD balance TRADE A/C RECEIVABLES balance CUSTOMERS balance COMMISSIONS TO BE RECEIVED balance OTHER TRADE DEBTORS balance TC TEMPORARY DEBTORS balance ADVANCES TO SUPPLIERS balance ALLOWANCE DOUBTFUL DEBTS balance OTHER DEBTORS balance OTHERS balance INTERNAL ADVANCE balance ACCRUED ASSETS balance MERCHANDISE HAND & TRANSIT balance PREPAID EXPENSES balance INTERNAL TRANSFERS balance FIXED ASSETS balance LOANS TO RECEIVE balance LOANS THIRD PARTY balance LOANS GROUP COMPANY balance MACHINERY AND EQUIPMENT balance FIXTURES balance FINANCIAL ASSETS balance INVESTMENTS balance GUARANTEE/ DEPOSITS balance INTANGIBLE ASSETS balance CURRENT LIABILITIES balance SHORT-TERM BANK LOANS balance FORWARD EXCH. CONTRACT balance FOREX CONTRACT USD/CHF balance FOREX CONTRACT USD/EUR balance FOREX CONTRACT EUR/USD balance FOREX CONTRACT EUR/CHF balance FOREX CONTRACT CHF/USD balance TRADE A/C PAYABLE balance SUPPLIERS balance SHIPOWNERS balance COMMISSIONS TRADE balance COMMISSIONS BROKER balance INTERESTS AND EXPENSES balance OTHER TRADE CREDITORS balance TD TEMPORARY CREDITORS balance ADVANCES FROM CUSTOMERS balance OTHER CREDITORS balance PROVISIONS FOR CHARGES balance ALLOWANCE FOR BAD DEBTS balance ALLOWANCE FOR LOSS ON LOANS RECEIVABLE balance LONG-TERM LIABILITIES balance LONG TERM DEBTS balance LONG-TERM LOANS PAYABLE balance PROV. LIAB./CHARGES balance STOCKHOLDER'S EQUITY balance EXCHANGE DIFFERENCE off-balance EXPENSES off-balance FINANCIAL EXPENSES off-balance OTHER EXPENSE off-balance EXTRAORDINARY EXPENSES off-balance GENERAL OVERHEADS off-balance SALARIES off-balance TAXES & DUTIES off-balance RENT off-balance INSURANCE off-balance TRAVEL & ENTERTAINMENT off-balance COMMUNICATIONS off-balance PROFESSIONAL FEES off-balance STATIONERY & OFFICE SUPPLIES off-balance ADMINISTRATIVE EXPENSES off-balance MANAGEMENT FEES off-balance CONSULTANTS&AGENTS EXP. off-balance CONSULTANTS EXPENSES off-balance AGENTS EXPENSES off-balance DEPRECIATION&PROVISIONS off-balance INCOME off-balance FINANCIAL INCOME off-balance OTHER INCOME off-balance EXTRAORDINARY INCOME off-balance OTHER TRADING ITEMS off-balance RESULT ON TRANSACTIONS off-balance SWISS TRANSACTION off-balance INVOICES IN AUD off-balance INVOICES IN EURO off-balance PROFIT & LOSS ACCOUNT off-balance OPENING BALANCE SHEET off-balance ITSA Account Chart CURRENT ASSETS 1 CASH IN HAND 10 BANKS ACCOUNTS 11 TIME DEPOSITS 12 FORWARD EXCH. CONTRACT 13 FOREX CONTRACT CHF/USD 135 TRADE A/C RECEIVABLES 14 CUSTOMERS 140 COMMISSIONS TO BE RECEIVED 142 OTHER TRADE DEBTORS 145 TC TEMPORARY DEBTORS 147 ADVANCES TO SUPPLIERS 148 ALLOWANCE DOUBTFUL DEBTS 149 OTHER DEBTORS 15 OTHERS 150 INTERNAL ADVANCE 152 ACCRUED ASSETS 16 MERCHANDISE HAND & TRANSIT 17 PREPAID EXPENSES 18 INTERNAL TRANSFERS 19 FIXED ASSETS 2 LOANS TO RECEIVE 21 LOANS THIRD PARTY 210 LOANS GROUP COMPANY 211 MACHINERY AND EQUIPMENT 22 FIXTURES 23 FINANCIAL ASSETS 25 INVESTMENTS 252 GUARANTEE/ DEPOSITS 27 INTANGIBLE ASSETS 29 CURRENT LIABILITIES 3 SHORT-TERM BANK LOANS 31 FORWARD EXCH. CONTRACT 33 FOREX CONTRACT USD/CHF 330 FOREX CONTRACT USD/EUR 331 FOREX CONTRACT EUR/USD 332 FOREX CONTRACT EUR/CHF 333 FOREX CONTRACT CHF/USD 335 TRADE A/C PAYABLE 34 SUPPLIERS 340 SHIPOWNERS 341 COMMISSIONS TRADE 342 COMMISSIONS BROKER 343 INTERESTS AND EXPENSES 344 OTHER TRADE CREDITORS 346 TD TEMPORARY CREDITORS 348 ADVANCES FROM CUSTOMERS 349 OTHER CREDITORS 36 PROVISIONS FOR CHARGES 38 ALLOWANCE FOR BAD DEBTS 384 ALLOWANCE FOR LOSS ON LOANS RECEIVABLE 385 LONG-TERM LIABILITIES 4 LONG TERM DEBTS 40 LONG-TERM LOANS PAYABLE 41 PROV. LIAB./CHARGES 46 STOCKHOLDER'S EQUITY 49 EXCHANGE DIFFERENCE 5 EXPENSES 7 FINANCIAL EXPENSES 70 OTHER EXPENSE 72 EXTRAORDINARY EXPENSES 73 GENERAL OVERHEADS 74 SALARIES 740 TAXES & DUTIES 741 RENT 742 INSURANCE 743 TRAVEL & ENTERTAINMENT 744 COMMUNICATIONS 745 PROFESSIONAL FEES 746 STATIONERY & OFFICE SUPPLIES 747 ADMINISTRATIVE EXPENSES 748 MANAGEMENT FEES 749 CONSULTANTS&AGENTS EXP. 77 CONSULTANTS EXPENSES 770 AGENTS EXPENSES 771 DEPRECIATION&PROVISIONS 79 INCOME 8 FINANCIAL INCOME 80 OTHER INCOME 82 EXTRAORDINARY INCOME 83 OTHER TRADING ITEMS 84 RESULT ON TRANSACTIONS 85 SWISS TRANSACTION 86 INVOICES IN AUD 87 INVOICES IN EURO 88 PROFIT & LOSS ACCOUNT 900 OPENING BALANCE SHEET 901 PETTY CASH CHF 100000 BTM UFJ C/A USD 230367 110230 CS-LSNE C/A CHF 203121-41 110300 CS-LSNE C/A EUR 203121-42-11 110301 CS-LSNE C/A USD 203121-42 110302 CS-LSNE C/A USD 203121-42-17 DEPOSIT 110310 CS-LSNE 203121-42-35 C/48H USD 110320 CS-LSNE C/A CHF 203121-41-1 110350 UBS-LSNE C/A CHF 285.017.01 T 112100 UBS-LSNE C/A USD 285.017.60 W 112101 UBS-LSNE C/A EUR 285.017.61 Q 112102 UBS-LSNE C/A CHF RENTAL SURETY SAVINGS ACCOUNT 112110 UBS-LSNE C/A CHF 285.017.02 Z SALARY 112150 UBS-LSNE C/A USD 285.017.62 Y DEPOSIT CALL 112200 C.S. - LSNE TIME DEPOSIT USD 120300 SC CAPITAL EUROPE TIME DEPOSIT 120400 UBS LSNE TIME DEPOSIT USD 120600 SC-MITSUI BANK. TIME DEP. USD 124500 FOREX CONTRACT CHF 135000 FOREX CONTRACT OVERHEADS F CHF 135001 CUSTOMERS 140000 COMMISSIONS TO BE RECEIVED 142000 OTHER TRADE DEBTORS 145000 TC TEMPORARY DEBTORS 147000 ADVANCES TO SUPPLIERS 148000 OTHERS DEBTORS 150000 AFC ''VAT TO BE RECEIVED'' 150001 AFC " VAT DEDUC PURCH&SERV7.7.0% 150007 AFC ''VAT DEDUCTIBLE 3.8%'' 150008 SPAIN "VAT TO BE RECEIVED" 150012 AFC ''VAT DEDUCTIBLE 3.7.0%'' 150014 AFC ''VAT DEDUCTIBLE 8.1%'' 2024 150015 AFC ''VAT DEDUCTIBLE 2,6%''2024 150016 VAUDOISE ASSURANCE CHF 150526 ACCRUED ASSETS USD 164030 SCCEU CAPITAL EUROPE ACCRUED ASSETS OVERHEADS 164040 CREDIT SUISSE ACCRUED ASSETS OVERHEADS 164041 UBS SA ACCRUED ASSETS OVERHEADS 164042 ITC ACCRUED ASSETS OVERHEADS USD 164051 PREPAID EXPENSES 180000 PREPAID EXPENSES CHF 180000CHF PREPAID EXPENSES EUR 180000EUR PREPAID EXPENSES USD 180000USD PREPAID OVERHEADS 180400 PREPAID OVERHEADS CHF 180400CHF PREPAID OVERHEADS EUR 180400EUR PREPAID OVERHEADS USD 180400USD INTERNAL TRANSFERS 190000 OFFICE FURNITURE 221000 DEPRECIATION OFF. FURNITURE 221100 OFFICE EQUIPMENT 222000 DEPRECIATION OFF. EQUIPMENT 222100 HARDWARE 223000 DEPRECIATION HARDWARE 223100 SOFTWARE 224000 DEPRECIATION SOFTWARE 224100 OFFICE FIXTURES 231000 DEPRECIATION OFF. FIXTURES 231500 INTERACID TRADING SA-SANTIAGO 252050 INTERACID CHILE SA-SANTIAGO 252100 RESERVE M.C. INTERACID CHILE S.A. 252101 AUREX GROUP USD 270400 GOLF VUISSENS - SHIROGRAPHIC CREDIT CHF 271100 DEPOSIT EN BUDRON H14 (UBS) 272000 DEPOSIT BAUMETTES 5 (UBS) 272100 GOODWILL SATCO 295000 AMORTIZATION GOODWILL SATCO 295100 GOODWILL INTERACID TRADING INC 295500 AMORTIZATION GOODWILL INTAC 295600 GOODWILL INTER-SULPHUR LTD 295800 AMORTIZATION GOODWILL ISL 295900 FOREX CONTRACT CHF 330000 SUPPLIERS 340000 SHIPOWNERS 341000 COMMISSIONS TRADE 342000 COMMISSIONS BROKER 343000 CURRENT EXPENSES USD 344030 HOPECHEM USD 344031 PROVISION CHARTERES INSURANCE USD 344032 PROVISION ZURICH INSURANCE USD 344033 PROVISION ONEROUS CONTRACTS USD 344035 OTHER TRADE CREDITORS 346000 TD TEMPORARY CREDITORS 348000 ADVANCE FROM DEBTORS 349000 OTHER CREDITORS 360000 AFC ''VAT PAYABLE ON SALES'' 360001 AFC "VAT PAYABLE ON SERVICES" 360005 OVERHEADS TO BE PAID 360351 OVERHEADS TO BE PAID CHF 360351CHF OVERHEADS TO BE PAID EUR 360351EUR OVERHEADS TO BE PAID USD 360351USD ESTIMATED CREDIT LOSS (IFRS9) USD 384000 PROVISION FOR TAXES FY21 467300 PROVISION FOR TAXES FY22 467400 PROVISION FOR TAXES FY23 467500 PROVISION FOR TAXES FY24 467600 PROVISION FOR TAXES FY25 467700 CAPITAL STOCK 490000 GENERAL RESERVE 493000 PROFIT & LOSS ACCOUNT 495000 EXCHANGE DIFFERENCE GENERAL 500000 EXCHANGE DIFFERENCE CHF 502000 EXCHANGE DIFFERENCE GBP 504000 EXCHANGE DIFFERENCE 510000 EXCHANGE DIFFERENCE AUD 512000 EXCHANGE DIFFERENCE EUR 514000 EXCH DIFF CHF/USD TERM CRT 520000 EXCH DIFF CHF/USD TERM CRT (CHR) 521000 EXCH DIFF CHF/USD TERM CRT (PR) 522000 EXCHGE DIFF CHF/USD 550000 EXCHGE DIFF CHF/EUR 553000 EXCHGE DIFF SGD/USD 555000 EXCHGE DIFF GBP/USD 557000 EXCHGE DIFF JPY/USD 559000 INTERESTS ON BANK LOANS SWISS 700000 INTERESTS ON BANK LOANS FOREIGN 700001 INTERESTS CREDITED ON CONTRACT 700200 INTERESTS ON BANK C/A SWISS 700300 INTERESTS ON BANK C/A FOREIGN 700301 COM. & BK CHARGES SWISS 700500 COM. & BK CHARGES FOREIGN 700501 COM. & BK CHGES ON FD FOREIGN 700600 COM. & BK CHGES ON TD SWISS 700601 SUNDRY EXPENSES OVERHEADS 720000 ONEROUS CONTRACT PROV S-ACID USD 720475 ONEROUS CONTRACT PROV SULPHUR USD 720476 SUNDRY EXP. S-ACID USD 720500 BKCH EXP. S-ACID USD 720501 POSTAGE EXP S-ACID USD 720502 ESTIMATED CREDIT LOSS (IFRS9) USD 720503 STUDY & ANALYSIS 720600 LOSS ON SALE OF FIXED ASSETS 730000 LOSS ON LIQUID. OF FIX. ASSETS 731000 PROVISION FOR LOANS LOSSES (FEFERMEX) USD 732000 OTHER UNORDINARY EXPENSES 735000 SALARIES 740000 BONUS 740001 STAFF COSTS INVOICED 740005 13TH SALARIES 740010 DAILY ALLOWANCE 740015 MILITARY ALLOWANCE 740016 MATERNITY/PATERNITY ALLOWANCE 740017 SOCIAL CHARGES AVS/AC 740020 SOCIAL CHARGES AVS/AC BONUS 740021 PENSION FUNDS 740030 HEALTH & ACCIDENT INSURANCE 740040 STAFF INVOICE 740050 EXPATRIATE EXPENSES 740060 MEAL ALLOWANCE 740070 STAFF EXPENSES 740080 CAFETERIA EXPENSES 740090 TEMPORARY STAFF 740100 FEDERAL CANTONAL COMMUNAL TAX 741000 VAT 741500 RENT OFFICE 742000 RENT OFFICE CAVE 742001 RENT GARAGE 742010 RENT PARKING 742020 ACCOMODATION CHARGES 742030 WATER & ELECTRICITY 742050 INSURANCE PREMIUM 743000 JEC TRAVEL & ENTERTAINMENT 744100 JFM TRAVEL & ENTERTAINMENT 744120 STM TRAVEL & ENTERTAINMENT 744165 ROT TRAVEL & ENTERTAINMENT 744177 SHT TRAVEL & ENTERTAINMENT 744179 SMK TRAVEL & ENTERTAINMENT 744180 STZ TRAVEL & ENTERTAINMENT 744185 DAS TRAVEL & ENTERTAINMENT 744186 SHT TRAVEL & ENTERTAINMENT 744187 SUMITOMO TRAVEL & ENTERTAINMENT 744190 SATCO TRAVEL & ENTERTAINMENT 744200 SUNDRY TRAVEL & ENTERTAINMENT 744270 TELEPHONE EXPENSES 745000 VIDEOCONFERENCE FEES 745005 RADIO/TV FEES 745010 FAX EXPENSES 745020 TELEX EXPENSES 745030 POST EXPENSES 745040 SPECIAL COURIER EXPENSES 745050 AUDIT FEES 746000 LEGAL AND CONSULTANCY FEES 746010 DIRECTORS FEES 746050 STATIONERY & OFFICE SUPPLIES 747000 COMPUTER EXPENSES 747010 CLOUD EXPENSES 747011 INTERVENTION/HELPDESK 747012 INTERNET 747013 INFOR 747014 CTRM 747015 SCSK RPA 747016 SITE WEB 747017 GAMMADIA/TIPEE 747018 SCSK CDM 747019 PHOTOCOPIER EXPENSES 747020 MAINTENANCE/REPAIRS EQUIPMENT 747040 MAINTENANCE/REPAIRS FIXTURES 747050 CLEANING & DECORATION OFFICES 747070 ADVERTISING 748000 PUBLICATION & DOCUMENTATION 748010 STUDY & ANALYSIS 748015 CONTRIBUTIONS & SUBSCRIPTIONS 748020 CONFERENCE & MEETING EXPENSES 748030 MISSION & ENTERTAINING 748040 DONATIONS & GIFTS 748060 LEGAL & DEED COSTS 748070 MGT - SF SC-EU 749060 MGT - RISK-M SC-EU 749061 MGT - SF SC-TOKYO 749070 ITAP PAYROLL 771200 ITAP PAYROLL (SGD) 771201 ITAP CHR SOC/CPF 771202 ITAP DAS TRAVEL & ENTERTAINMENT 771210 ITAP SHT TRAVEL & ENTERTAINMENT 771211 ITAP RENT 771220 ITAP IT & TELECOM EXP 771221 ITAP ADMIN EXP 771222 LOSSES FROM BAD DEBTS 790000 EXCHANGE LOSSES 790100 DEPRE. MACHIN.&EQUIP. 791000 DEPRE. FIXTURES 791100 AMORTIZATION GOODWILL 792000 INTERESTS ON BANK C/A SWISS 800000 INTERESTS ON BANK C/A FOREIGN 800001 INTERESTS ON TD FOREIGN 800100 INTERESTS ON TD SWISS 800110 OTHER INTERESTS - FEFERMEX 800150 INTERESTS ON LOAN - ITC 800156 SECURITIES GAINS FOREIGN 800160 INTERESTS DEBITED ON CONTRACTS 800200 EXCHANGE PROFIT 800500 SUNDRY INCOME OVERHEADS 820000 SATCO SUNDRY INCOME OVERHEADS 820050 ITC SUNDRY INCOME OVERHEADS 820051 IAPL SUNDRY INCOME OVERHEADS 820052 MANAG FEES LEPIDICO USD 820250 OTHER INTERMARITIME 820300 THAI COPPER INDUSTRIE 820400 UBE CHEM ASIA (EX TCL) TANK LENDING INC. USD 820480 SUNDRY INCOME S-ACID USD 820500 SUNDRY INCOME SULPHUR USD 820550 INCOME J-V FITCO 821000 INCOME LLP ICL-SANTIAGO 821100 INCOME INVESTMENT IAPL-MELBOUR 821200 GAIN ON SALE OF INVEST. (IAPL) 821250 GAIN ON SALE OF INVEST. (SATCO) 821260 INCOME INVESTMENT ITSA-SANTIAG 821300 INCOME INVESTMENT SATCO 821400 GAIN ON SALE OF FIXED ASSETS 830000 OTHER UNORDINARY INCOME 835000 PREV. YEAR CONTRACTS ACID-SUL. 8424000 STOLT CEDAR 01.02.25 8424958 BLUE ARROW 28.01.25 8424963 CHEMROAD ROSE 24.02.25 8424965 CHEM SEA 1 17.03.25 8424968 PREV. YEAR CONTRACTS SULPHUR 8430000 ZAO GALAXY 09.04.25 8524970 STOLT CEDAR 24.04.25 8524971A STOLT CEDAR 24.04.25 8524971B ASL ORCHID 02.04.25 8524972A ASL ORCHID 02.04.25 8524972B BOW CONDOR 03.04.25 8524973B TABLONES 11.05.25 8524974A TABLONES 11.05.25 8524974B G SILVER 08.04.25 8524975 CHEM STAR 1 20.04.25 8524976 BOW CONDOR 21.04.25 8524977 EVA FUJI 06.05.25 8524978 YC PANSY 30.05.25 8524979 STOLT LERK 04.06.25 8524980A STOLT LERK 04.06.25 8524980B STOLT LERK 04.06.25 8524980C MTM NEWPORT 06.05.25 8524981 SUNNY ORION 15.05.25 8524982A SUNNY ORION 15.05.25 8524982B MTM DUBLIN 16.05.25 8524983 FAIRCHEM PINNACLE 15.06.25 8524984 FUJI GALAXY 24.06.25 8524985 STOLT CEDAR 05.07.25 8524986A STOLT CEDAR 05.07.25 8524986B STOLT CEDAR 05.07.25 8524986C GOLDEN HACHI 16.06.25 8524987 ORCHID SYLT 22.06.25 8524988 OM SHANGHAI 19.07.25 8524989 ARGENT DAISY 18.09.25 8524990A ARGENT DAISY 18.09.25 8524990B YC DAISY 07.07.25 8524991 CHEM SCEPTRUM 19.07.25 8524992 JBU OPAL 16.08.25 8524993 SC CITRINE 25.08.25 8524994 STOLT SYCAMORE 26.08.25 8524995 CHEM SCEPTRUM 24.08.25 8524996 BOW HARMONY 05.09.2025 8524997A BOW HARMONY 05.09.2025 8524997B SC CHONGQING 24.08.25 8524998 CHEM SOL 12.09.2025 8524999 BOW CONDOR 21.08.25 8525000 STOLT MAPLE 06.10.2025 8525001A STOLT MAPLE 06.10.2025 8525001B STOLT MAPLE 06.10.2025 8525001C STOLT MAPLE 06.10.2025 8525001D CHEMROAD QUEST 29.10.25 8525002A CHEMROAD QUEST 29.10.25 8525002B CHEMSTAR RIVER 03.10.2025 8525003 XT SEA LION 14.10.25 8525004 AMELIA 17.10.25 8525005 XING TONG KAI MING 14.10.25 8525006 WOOJIN KELLY 03.10.2025 8525007A WOOJIN KELLY 03.10.2025 8525007B WOOJIN KELLY 03.10.2025 8525007C CHEM STELLAR 03.11.25 8525008 SC CHENGDU 15.11.25 8525009 CHEM STREAM 18.10.25 8525010 GOLDEN GATE PARK 16.11.25 8525011A GOLDEN GATE PARK 16.11.25 8525011B GOLDEN GATE PARK 16.11.25 8525011C GOLDEN GATE PARK 16.11.25 8525011D GOLDEN GATE PARK 16.11.25 8525011E STOLT FOCUS 14.11.25 8525012 CLAYTON 30.11.25 8525013A CLAYTON 30.11.25 8525013B FORTE GALAXY 25.11.25 8525014 ORCHID SYLT 26.11.25 8525015 CONCON TRADE 13.12.25 8525016 SAEHAN NURIA 20.12.2025 8525017 LILA VANCOUVER 28.12.25 8525018 GOLDEN CREATION 31.12.25 8525019A GOLDEN CREATION 31.12.25 8525019B SINAR MALAHYATI 29.12.2025 8525022A SINAR MALAHYATI 29.12.2025 8525022B SINAR MALAHYATI 29.12.2025 8525022C ERROR SUSPENS ACCOUNT 9999