Business secret    ,
 Source : Spanish authorities,


Raw materials,(+),[…] ,[…],[…],[…],[…],[…],[…],[…],[…],
Labour,(+),[…],[…],[…],[…],[…],[…],[…],[…],[…],
Depreciation,(+),
Variable and financial costs,(+),[…],[…],[…],[…],[…],[…],[…],[…],[…],
Transport and distribution,(+),[…],[…],[…],[…],[…],[…],[…],[…],[…],
Revenues from by-products,(–),[…],[…],[…],[…],[…],[…],[…],[…],[…],
Direct aid,(–),[…],[…],[…],[…],[…],[…],[…],[…],[…],
 Total production costs ,, 603 , 692 , 672 , 582 , 602 , 581 , 510 , 688 , 763 ,
Production margin (5 %),(+), 30 , 35 , 34 , 29 , 30 , 29 , 26 , 34 , 38 ,
Diff. energy content adjustment factor,(+), 329 , 378 , 367 , 318 , 329 , 317 , 278 , 376 , 417 ,
 Total bioethanol costs (before tax) ,(B), 962 , 1 104 , 1 073 , 929 , 961 , 927 , 814 , 1 098 , 1 218 ,
 95 I.O. petrol costs (before tax) ,(P), 351,8 , 427,0 , 483,3 , 497,0 , 560,8 , 436,7 , 555,4 , 674,6 , 741,0 ,
Maximum compensation margin,(M)=(B)–(P),610,6,677,4,589,2,431,9,400,0,490,6,258,6,423,4,476,7,
Excise duty on mineral oils (IEH),(IEH),371,7,371,7,371,7,371,7,371,7,371,7,400,7,400,7,400,7,400,7,
 Under-compensation (I) ,(I)=(M)–(IEH),238,9,305,74,217,52,60,18,28,3,118,89,89,89,-142,13,22,76,76,06,
    Business secret    ,
 Source : Spanish authorities,


Raw materials,(+),[…] ,[…],[…],[…],[…],[…],[…],[…],[…],
Labour,(+),[…],[…],[…],[…],[…],[…],[…],[…],[…],
Depreciation,(+),
Variable and financial costs,(+),[…],[…],[…],[…],[…],[…],[…],[…],[…],
Transport and distribution,(+),[…],[…],[…],[…],[…],[…],[…],[…],[…],
Revenues from by-products,(–),[…],[…],[…],[…],[…],[…],[…],[…],[…],
Direct aid,(–),[…],[…],[…],[…],[…],[…],[…],[…],[…],
 Total production costs ,,553,744,710,762,992,733,791,917,918,
Production margin (5 %),(+),28,37,36,38,50,37,40,46,46,
Diff. energy content adjustment factor,(+),52,70,67,72,94,69,75,87,87,
 Total biodiesel costs (before tax) ,(B),633,852,813,872,1 135,839,905,1 050,1 051,
 Gas oil A costs (before tax) ,(P),355,0,476,0,521,7,524,9,672,8,459,0,576,5,727,9,785,5,
Maximum compensation margin,(M)=(B)–(P),277,9,375,5,290,9,347,2,462,5,379,9,379,9,328,8,321,6,265,2,
Excise duty on mineral oils,(IEH),269,86,269,86,269,86,278,278,278,307,307,307,307,
 Under-compensation (I) ,(I)=(M)-(IEH),8,05,105,65,21,04,69,21,184,54,101,92,72,92,21,8,14,61,-41,85,