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Summary table
Detailed table
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Accounting System for the Business Sector in Mozambique
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Accounting System for the Business Sector in Mozambique
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Accounting System for the Business Sector in Mozambique
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1.1 Cash
1.2 Bank
1.3.1 Derivatives
2.1 Purchases
2.1.1 Goods
2.1.2.3.2 Packaging
2.2 Goods
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2.4.1 By-products
2.6.3.2 Packaging
2.7.1.1 Livestock
2.7.1.2 Plants
2.7.2 Consumables
2.7.2.1 Livestock
2.7.2.2 Plants
2.8.2 Goods
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2.9.2 Goods
3.2.1 Buildings
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3.2.2 Equipment
3.2.4 Vehicles
3.3.3 Goodwill
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4.3 Borrowings
4.3.2 Bonds
4.3.2.1 Convertible
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4.4 State
4.4.3.1.1 Inventories
4.4.3.2.1 Inventories
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4.5.1 Employees
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4.6.2 Employees
4.6.5 Bondholders
4.6.7.1 Borrowings
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4.8 Provisions
4.8.3 Taxes
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Class 5 - Equity
5.5 Reserves
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5.8.1 Changes in the fair value of financial instruments available for sale
6.1.1.2 Goods
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6.2.5 Allowances
6.2.6 Indemnities
6.3.1 Subcontracts
6.3.2.1.1 Water
6.3.2.1.2 Electricity
6.3.2.1.3 Fuel
6.3.2.1.3.1 Diesel
6.3.2.1.3.3 Lubricants
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6.3.2.1.6 Stationary
6.3.2.1.8 Gifts
6.3.2.2.4 Communications
6.3.2.2.5 Fees
6.3.2.2.7 Advertising
6.3.2.3.3 Insurance
6.3.2.3.4 Royalties
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6.4.8 Receivables
6.6.3 Taxes
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6.8.3.1 Disposals
6.8.3.2 Retirements
6.8.3.3 Claims
6.8.4.1 Claims
6.8.4.2 Breaks
6.8.4.9 Other
6.8.9.1 Contributions
6.8.9.5 Donations
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6.8.9.9 Other
6.9.4.1 Realised
6.9.4.2 Unrealised
6.9.8.9 Other
7.1 Sales
7.1.1 Goods
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7.4.1.8 Receivables
7.4.3 Provisions
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7.4.3.3 Taxes
7.5.6 Royalties
7.6.3.1 Disposals
7.6.3.2 Claims
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7.6.4.1 Claims
7.6.4.2 Scrap
7.6.4.9 Other
7.6.9.9 Other
7.8.1.2 Loans
7.8.4.1 Realised
7.8.4.2 Unrealised
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Accounting System for the Business Sector in Mozambique
STATEMENTS STRUCTURE
Balance Sheet
Income Statement
Note:
When consolidated financial statements are presented, the headings of the forms
presented should be designated as follows:
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Accounting System for the Business Sector in Mozambique
Balance Sheet
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Accounting System for the Business Sector in Mozambique
Income Statement
By nature
Financial income
Financial expense
Gains/losses from associates
Profit or loss before tax
Income tax
Profit or loss for the period from continuing operations
Net profit or loss from discontinued operations
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Income Statement
By function
Other income
Distribution costs
Administrative expenses
Finance income/costs
Other operating gains/losses
Gains/losses from associates
Profit or loss before tax
Income tax
Profit or loss for the period from continuing operations
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Accounting System for the Business Sector in Mozambique
Direct Method
Notes Period n Period n-1
Cash flows from operating activities
Cash receipts from trade receivables
Cash paid to trade payables
Cash paid to employees
Cash generated from operations
Income taxes paid/received
Other operating payments/receipts
Net cash from operating activities
Cash flows from investing activities
Payments related to:
Purchase of tangible assets
Acquisition of intangible assets
Acquisition of other investments
Receipts related to:
Proceeds from sale of tangible assets
Proceeds from sale of intangible assets
Proceeds from sale of other investments
Grants to investment
Interests and similar income
Dividends
Other receipts
Net cash used in investing activities
Cash flows from financing activities
Receipts related to:
Proceeds from borrowing
Proceeds from increase of share capital and other contributions
from equity holders
Losses coverage from equity holders
Grants
Other financing
Payments related to:
Loans and other financing obtained
Interests and similar income
Dividends
Reimbursement of share capital or other contributions from equity
holders
Other financing activities
Net cash used in financing activities
Net increase/decrease in cash and cash equivalents
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Accounting System for the Business Sector in Mozambique
Indirect Method
Notes Period n Period n-1
Cash flows from operating activities
Net profit or loss for the period
Adjustments for:
Depreciation and amortisation
Impairments
Fair value
Provisions
Adjustments
Interests and similar (net)
Gains and losses on sales of tangible and intangible assets
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