IFRS PGC-NIRF Dec. 70.2009 22 Dez - Chat of Accounts

Accounting System for the Business Sector in Mozambique
TITLE I - CHART OF ACCOUNTS BASED ON IFRS (PGC-NIRF)
CHAPTER 1.5 – CHART OF ACCOUNTS
CHAPTER 6- CHART OF ACCOUNTS
Summary table
Detailed table
263

Summary table
Class 1 – Financial resources Class 2 – Inventories and biological assets
1.1 Cash 2.1 Purchases

1.2 Bank 2.2 Goods
1.3 Other financial instruments 2.3 Finished and intermediate goods
2.4 By-products, waste and scrap
2.5 Work in progress
2.6 Raw materials and other supplies
2.7 Biological assets
2.8 Inventory adjustments
2.9 Net realisable value adjustments
Class 3 – Capital investments Class 4 – Accounts receivable, accounts payable,

accruals and deferrals
3.1 Financial investments 4.1 Trade receivables

3.2 Tangible assets 4.2 Trade payables
3.3 Intangible assets 4.3 Borrowings
3.4 Assets under construction 4.4 State
3.5 Non-Current assets held for sale 4.5 Other receivables
3.6 Investment property 4.6 Other payables
3.8 Accumulated depreciation 4.7 Accumulated impairment losses of accounts
receivable
3.9 Accumulated impairment of capital investments
4.8 Provisions
4.9 Accruals and deferrals
Class 5 - Equity Class 6 –Expenses and losses
5.1 Share capital 6.1 Cost of inventories

5.2 Treasury shares 6.2 Staff expenses
5.3 Supplementary capital 6.3 Purchased supplies and services
5.4 Share premium 6.4 Impairment losses for the period
5.5 Reserves 6.5 Depreciation and amortisation for the period
5.6 Surplus on revaluation of tangible and intangible 6.6 Provisions for the period
assets
6.7 Losses arising from changes in fair value
5.8 Other changes in equity
6.8 Other operating expenses and losses
5.9 Retained earnings
6.9 Finance costs and losses
264

Summary table
Class 7 – Revenue and gains Class 8 – Profit or loss
7.1 Sales 8.1 Operating profit or loss

7.2 Services rendered 8.2 Financial profit or loss
7.3 Work performed by the entity and capitalised 8.3 Profit or loss before tax
7.4 Reversals of the period 8.5 Income tax expense
7.5 Supplementary income 8.8 Net profit or loss for the period
7.6 Other operating income and gains 8.9 Anticipated dividends
7.8 Finance income and gains
7.9 Gain arising from changes in fair value
265
Detailed table
Class 1 - Financial resources
1.1 Cash
1.2 Bank
1.2.1 Deposits held on call
1.2.2 Deposits at notice
1.2.3 Term deposits
1.3 Other financial instruments
1.3.1 Derivatives
1.3.2 Held for trading
1.3.3 Other financial instruments at fair value through profit or loss
Class 2 - Inventories and biological assets
2.1 Purchases
2.1.1 Goods
2.1.2 Raw materials and other supplies
2.1.2.1 Raw materials
2.1.2.2 Ancillary materials
2.1.2.3 Other materials
2.1.2.3.1 Fuel and lubricants
2.1.2.3.2 Packaging
2.1.2.3.3 Spare parts
2.1.1.3.9 Other materials
2.1.7 Returned purchases
2.1.8 Discounts and rebates on purchases
2.2 Goods
2.2.1 Goods in transit
2.2.2 Goods held by third parties
266
Detailed table
2.3 Finished and intermediate goods
2.3.1 Finished goods held by third parties
2.4 By-products, waste and scrap
2.4.1 By-products
2.4.2 Waste and scrap
2.5 Work in progress
2.6 Raw materials and other supplies
2.6.1 Raw materials
2.6.2 Ancillary materials
2.6.3 Other materials
2.6.3.1 Fuels and lubricants
2.6.3.2 Packaging
2.6.3.3 Spare parts
2.6.3.9 Other materials
2.6.4 Raw and ancillary materials,and materials in transit
2.7 Biological assets
2.7.1 For production
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 Inventory adjustments
2.8.2 Goods
267
Detailed table
2.8.3 Finished and intermediate goods
2.8.4 By-products, waste and scrap
2.8.5 Work in progress
2.8.7 Biological assets
2.9 Net realisable value adjustments
2.9.2 Goods
2.9.5 Work in progress
Class 3 - Capital investments
3.1 Financial investments
3.1.1 Investments in subsidiaries
3.1.2 Investments in associates
3.1.3 Interests in joint controlled entities
3.1.4 Other financial investments
3.1.5 Held to maturity investments
3.1.6 Other investments available for sale
3.2 Tangible assets
3.2.1 Buildings
3.2.1.1 Industrial buildings
3.2.1.2 Administrative and commercial offices
3.2.1.3 Buildings for housing and other social purposes
3.2.1.6 Transport infrastructures and similar constructions
268
Detailed table
3.2.2 Equipment
3.2.3 Furniture and fixtures
3.2.4 Vehicles
3.2.5 Returnable containers
3.2.6 Tools and utensils
3.2.7 Mineral resources exploration and evaluation assets
3.2.8 Other tangible assets
3.3 Intangible assets
3.3.1 Development costs
3.3.2 Intellectual property and other rights
3.3.3 Goodwill
3.4 Assets under construction
3.4.2 Tangible assets
3.4.3 Intangible assets
3.5 Non-current assets held for sale
3.6 Investment property
3.8 Accumulated depreciation and amortisation
3.8.6 Investment property
269
Detailed table
3.9 Accumulated impairment of capital investments
3.9.1 Financial investments
3.9.5 Non-current assets held for sale
Class 4 - Accounts receivables, accounts payable, accruals, and deferrals
4.1 Trade receivables
4.1.1 Trade receivables - current account
4.1.2 Securities receivable
4.1.8 Doubtful debts
4.1.9 Advances from clients
4.2 Trade payables
4.2.1 Trade payables – current account
4.2.2 Securities payable
4.2.9 Advances to suppliers
4.3 Borrowings
4.3.1 Bank loans
4.3.1.1 Short term
4.3.1.2 Medium and long term
4.3.2 Bonds
4.3.2.1 Convertible
4.3.2.2 Non convertible
4.3.3 Participating security loans
270
Detailed table
4.3.9 Other loans
4.4 State
4.4.1 Income tax
4.4.1.1 Tax estimate
4.4.1.2 Progress payments
4.4.1.3 Special progress payment
4.4.2 Withholding tax
4.4.2.1 Income from employment
4.4.2.2 Professional income
4.4.2.3 Capital returns
4.4.2.4 Property income
4.4.2.5 Other income
4.4.3 Value added tax
4.4.3.1 Input VAT
4.4.3.1.1 Inventories
4.4.3.1.2 Tangible and intangible assets
4.4.3.1.3 Other goods and services
4.4.3.2 Deductible VAT
4.4.3.2.1 Inventories
4.4.3.2.2 Tangible and intangible assets
4.4.3.2.3 Other goods and services
4.4.3.3 Assessed VAT
4.4.3.3.1 General transactions
4.4.3.3.2 Self consumption and gifts
4.4.3.3.3 Special transactions
4.4.3.4 VAT adjustments
4.4.3.4.1 Monthly adjustments in favour of taxable person
4.4.3.4.2 Monthly adjustments in favour of State
271
Detailed table
4.4.3.4.3 Annual adjustments by calculation of final pro rata
4.4.3.5 VAT assessment
4.4.3.6 VAT assessed by Tax Authorities
4.4.3.7 VAT payable
4.4.3.8 VAT recoverable
4.4.3.9 VAT requested refunds
4.4.4 Remaining taxes
4.4.4.1 Stamp duty
4.4.4.2 MunicipaI taxes
4.4.5 Tax adjustments, contributions and other levies
4.4.6 Deferred taxes
4.4.6.1 Deferred tax assets
4.4.6.2 Deferred tax liabilities
4.4.9 INSS contributions
4.5 Other receivables
4.5.1 Employees
4.5.1.1 Advances to corporate bodies
4.5.1.2 Advances to employees
4.5.1.3 Post-employment benefits
4.5.1.8 Other transactions with corporate bodies
4.5.1.9 Other transactions with employees
4.5.2 Subscribers of Capital
4.5.2.1 State and other public entities
4.5.2.2 Private entities
4.5.2.9 Other entities
4.5.3 Bond holders
4.5.4 Debtors – partners, shareholders or owners
4.5.4.1 Loans receivable
272
Detailed table
4.5.4.2 Advances on profits
4.5.4.3 Distributed profits and losses
4.5.4.4 Available profits
4.5.4.9 Other transactions
4.5.5 Grants receivable
4.5.5.1 State and other public entities
4.5.5.2 Private entities
4.5.9 Other debtors
4.6 Other payables
4.6.1 Capital expenditure creditors
4.6.1.1 Capital expenditure creditors – Current account
4.6.1.2 Capital expenditure creditors - Payable securities
4.6.1.3 Capital expenditure creditors - Advances
4.6.1.4 Capital expenditure creditors - Finance lease
4.6.1.9 Other transactions
4.6.2 Employees
4.6.2.1 Remuneration payable to corporate bodies
4.6.2.2 Remuneration payable to employees
4.6.2.3 Post-employment benefits
4.6.2.8 Other transactions with corporate bodies
4.6.2.9 Other transactions with employees
4.6.3 Trade unions
4.6.4 Creditors for subscriptions not released
4.6.5 Bondholders
4.6.6 Consultants, advisors and intermediaries
4.6.7 Creditors – partners, shareholders or owners
4.6.7.1 Borrowings
4.6.7.3 Distributed profits
273
Detailed table
4.6.7.4 Available profits
4.6.9 Other creditors
4.7 Accumulated impairment losses of accounts receivable
4.7.1 Trade receivables
4.7.2 Other receivables
4.8 Provisions
4.8.1 Outstanding legal matters
4.8.2 Accidents at work and occupational diseases
4.8.3 Taxes
4.8.4 Business restructuring
4.8.5 Onerous contracts
4.8.6 Warranty obligations
4.8.7 Losses on construction contracts
4.8.9 Other provisions
4.9 Accruals and deferrals
4.9.1 Accrued expenses
4.9.1.1 Interest payable
4.9.1.2 Remuneration payable
4.9.1.9 Other accrued expenses
4.9.2 Deferred income
4.9.2.1 Bond premium
4.9.2.2 Participating securities premium
4.9.2.3 Revenue from construction contracts
4.9.2.4 Investment grants
4.9.2.9 Other deferred income
274
Detailed table
4.9.3 Accrued income
4.9.3.1 Interest receivable
4.9.3.3 Revenue from construction contracts
4.9.3.9 Other accrued income
4.9.4 Deferred expenses
4.9.4.1 Discount on bond issue
4.9.4.2 Discount on participating security issue
4.9.4.9 Other deferred expenses
Class 5 - Equity
5.1 Share capital
5.2 Treasury shares
5.2.1 Nominal value
5.2.2 Discounts and premiums
5.3 Supplementary capital
5.4 Share premium
5.5 Reserves
5.5.1 Legal reserves
5.5.2 Statutory reserves
5.5.3 Free reserves
5.6 Surplus on revaluation of tangible and intangible assets
5.6.1 Legal revaluations
5.6.1.1 Before deferred taxes
5.6.1.2 Deferred taxes
275
Detailed table
5.6.2 Other surplus
5.6.2.1 Before deferred taxes
5.6.2.2 Deferred taxes
5.8 Other changes in equity
5.8.1 Changes in the fair value of financial instruments available for sale
5.8.2 Adjustments for deferred taxes
5.8.9 Other changes
5.9 Retained earnings
Class 6 – Expenses and losses
6.1 Cost of inventories
6.1.1 Cost of inventories sold or consumed
6.1.1.2 Goods
6.1.1.6 Raw materials and other supplies
6.1.1.6.1 Raw materials
6.1.1.6.2 Ancillary materials
6.1.1.6.3 Other materials
6.1.1.7 Biological assets
6.1.2 Change in production
6.1.2.1 Finished and intermediate goods
6.1.2.2 By-products, waste and scrap
6.1.2.3 Work in progress
6.2 Staff expenses
6.2.1 Remuneration of corporate bodies
6.2.2 Remuneration of employees
276
Detailed table
6.2.3 Charges on remuneration
6.2.4 Post-employment benefits
6.2.5 Allowances
6.2.5.1 Allowances - Taxable
6.2.5.2 Allowances - Non-taxable
6.2.6 Indemnities
6.2.6.1 Indemnities - Insurable risk
6.2.6.2 Indemnities - Other
6.2.7 Insurance covering accidents at work and occupational diseases
6.2.8 Expenses of social nature
6.2.9 Other staff expenses
6.3 Purchased supplies and services
6.3.1 Subcontracts
6.3.2 Supplies of goods and services
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
6.3.2.1.3.1.1 Diesel – Light vehicles
6.3.2.1.3.1.2 Diesel - Other
6.3.2.1.3.2 Other fuel
6.3.2.1.3.2.1 Other fuel – Light vehicles
6.3.2.1.3.2.2 Other fuel - Other
6.3.2.1.3.3 Lubricants
6.3.2.1.3.3.1 Lubricants – Light vehicles
6.3.2.1.3.3.2 Lubricants - Other
6.3.2.1.4 Fast wear and tear tools
6.3.2.1.5 Maintenance and repair material
277
Detailed table
6.3.2.1.5.1 Maintenance and repair material – Light vehicles
6.3.2.1.5.2 Maintenance and repair material - Other
6.3.2.1.6 Stationary
6.3.2.1.7 Technical books and documentation
6.3.2.1.8 Gifts
6.3.2.2.1 Maintenance and repair
6.3.2.2.2 Freight services
6.3.2.2.3 Staff transport
6.3.2.2.4 Communications
6.3.2.2.5 Fees
6.3.2.2.6 Commissions to intermediaries
6.3.2.2.7 Advertising
6.3.2.2.7.1 Advertising – Campaigns
6.3.2.2.7.2 Advertising - Other
6.3.2.2.8 Travel and accommodation
6.3.2.2.8.1 Travel and accommodation – In business
6.3.2.2.8.2 Travel and accommodation - Other
6.3.2.2.9 Entertainment expenses
6.3.2.3.1 Litigation and notary expenses
6.3.2.3.2 Hire and rental charges
6.3.2.3.2.1 Hire and rental charges – Finance lease
6.3.2.3.3 Insurance
6.3.2.3.3.1 Life, personal accidents and disease insurance
6.3.2.3.4 Royalties
6.3.2.3.5 Cleaning, hygiene and comfort expenses
6.3.2.3.6 Surveillance and security
6.3.2.3.7 Specialised services
6.3.2.9.9 Other supplies of goods and services
278
Detailed table
6.4 Impairment losses for the period
6.4.1 Adjustments of inventories to net realisable value
6.4.5 Non-Current assets held for sale
6.4.8 Receivables
6.4.8.1 Receivables – adjustments within tax limits
6.4.8.2 Receivables – adjustments beyond tax limits
6.5 Depreciation and amortisation for the period
6.6 Provisions for the period
6.6.1 Outstanding legal matters
6.6.2 Accidents at work and occupational diseases
6.6.3 Taxes
6.6.4 Business restructuring
6.6.5 Onerous contracts
6.6.6 Warranty obligations
6.6.7 Losses on construction contracts
6.6.9 Other provisions
279
Detailed table
6.7 Losses arising from changes in fair value
6.7.1 Financial instruments
6.8 Other operating expenses and losses
6.8.1 Research expenses
6.8.2 Taxes and levies
6.8.2.1 Custom duties
6.8.2.2 Value added tax
6.8.2.3 Stamp duty
6.8.2.4 Taxes on vehicles
6.8.2.5 Municipal taxes
6.8.3 Losses in capital investments
6.8.3.1 Disposals
6.8.3.2 Retirements
6.8.3.3 Claims
6.8.4 Losses in inventories and biological assets
6.8.4.1 Claims
6.8.4.2 Breaks
6.8.4.9 Other
6.8.9 Other operating expenses
6.8.9.1 Contributions
6.8.9.2 Confidential expenses
6.8.9.3 Gifts and inventory samples
6.8.9.4 Social responsibility programs
6.8.9.5 Donations
6.8.9.5.1 Donations to the State
280
Detailed table
6.8.9.5.2 Donations - Other patronage
6.8.9.6 Fines and penalties
6.8.9.9 Other
6.9 Finance costs and losses
6.9.1 Interest expenses
6.9.1.1 Bank loans
6.9.1.2 Bonds and participating securities
6.9.1.3 Loans from partners, shareholders or owners
6.9.1.4 Other borrowings
6.9.1.5 Securities discount
6.9.1.6 Interest of default payments and compensatory
6.9.1.6.1 Interest of default payments
6.9.1.6.2 Compensatory interest
6.9.1.9 Other interest
6.9.4 Foreign exchange losses
6.9.4.1 Realised
6.9.4.2 Unrealised
6.9.5 Cash discounts granted
6.9.8 Other financial expenses and losses
6.9.8.1 Bank charges
6.9.8.9 Other
Class 7 – Revenue and gains
7.1 Sales
7.1.1 Goods
7.1.5 VAT from sales with tax included
281
Detailed table
7.1.6 Return of goods sold
7.1.7 Discounts and rebates
7.2 Services rendered
7.2.1 VAT from services rendered with tax included
7.2.6 Discounts and rebates
7.3 Work performed by the entity and capitalised
7.3.4 Assets under construction
7.4 Reversals for the period
7.4.1 Impairment losses
7.4.1.1 Adjustments of inventories to net realisable value
7.4.1.2 Financial investments
7.4.1.3 Tangible assets
7.4.1.4 Intangible assets
7.4.1.5 Non current assets held for sale
7.4.1.6 Investment property
7.4.1.7 Mineral resources exploration and evaluation assets
7.4.1.8 Receivables
7.4.2 Depreciation and amortisation
7.4.2.1 Tangible assets
7.4.2.2 Intangible assets
7.4.2.3 Investment property
7.4.2.4 Mineral resources exploration and evaluation assets
7.4.3 Provisions
7.4.3.1 Outstanding legal matters
282
Detailed table
7.4.3.2 Accidents at work and occupational diseases
7.4.3.3 Taxes
7.4.3.4 Business restructuring
7.4.3.5 Onerous contracts
7.4.3.6 Warranty obligations
7.4.3.7 Losses on construction contracts
7.4.3.9 Other provisions
7.5 Supplementary income
7.5.1 Social services
7.5.2 Equipment rental
7.5.3 Energy sales
7.5.4 Studies, projects and researches
7.5.5 Technical assistance
7.5.6 Royalties
7.5.7 Corporate positions held in other companies
7.5.9 Other supplementary income related to value added
7.6 Other operating income and gains
7.6.1 Grants for investments
7.6.1.1 From State and other public entities
7.6.1.9 From other entities
7.6.2 Operating grants
7.6.2.1 From State and other public entities
7.6.2.9 From other entities
7.6.3 Gains from capital investments
7.6.3.1 Disposals
7.6.3.2 Claims
7.6.4 Gains in inventories and biological assets
283
Detailed table
7.6.4.1 Claims
7.6.4.2 Scrap
7.6.4.9 Other
7.6.9 Other income non-related to value added
7.6.9.1 Tax refund
7.6.9.2 Benefits from contractual penalties
7.6.9.3 Excess of tax estimate
7.6.9.9 Other
7.8 Finance income and gains
7.8.1 Interest received
7.8.1.1 Bank deposits
7.8.1.2 Loans
7.8.1.3 Bonds and participating securities
7.8.1.4 Other cash investments
7.8.1.9 Other interest
7.8.2 Income from investment property
7.8.3 Income from financial instruments
7.8.4 Foreign exchange gains
7.8.4.1 Realised
7.8.4.2 Unrealised
7.8.5 Discounts on cash payments
7.8.9 Other financial income and gains
7.9 Gains arising from changes in fair value
7.9.1 Financial instruments
284
Detailed table
Class 8 – Profit or loss
8.1 Operating profit or loss
8.2 Financial profit or loss
8.3 Profit or loss before tax
8.5 Income tax
8.5.1 Current tax
8.5.2 Deferred tax
8.8 Net profit or loss for the period
8.9 Anticipated dividends
285
CHAPTER 1.6 – ILLUSTRATIVE FINANCIAL STATEMENT STRUCTURE
CHAPTER 6 – ILLUSTRATIVE FINANCIAL
STATEMENTS STRUCTURE
Balance Sheet
Income Statement
Cash Flow Statement
Statement of Changes in Equity
Notes to the Financial Statements
Note:
When consolidated financial statements are presented, the headings of the forms
presented should be designated as follows:
Consolidated Balance Sheet
Consolidated Income Statement
Consolidated Cash Flow Statement
Consolidated Statement of Changes in Equity
Consolidated Notes to the Financial Statements
286
Balance Sheet
ASSETS Notes Period n Period n-1

Non-current assets
Tangible assets
Investment property
Goodwill
Intangible assets
Biological assets
Investments in associates
Other financial assets
Deferred tax assets
Non current assets held for sale
Current assets
Inventories
Biological assets
Trade receivables
Other financial assets
Other current assets
Cash and Bank
Total assets
EQUITY AND LIABILITIES
Equity
Share Capital
Reserves
Retained earnings
Other equity
Net profit or loss for the period
Minority interests
Total equity
Non-current liabilities
Provisions
Borrowings
Other financial liabilities
Deferred tax liabilities
Other non-current liabilities
Current liabilities
Provisions
Trade payables
Borrowings
Other financial liabilities
Tax payables
Other payables
Total liabilities
Total equity and liabilities
287
Income Statement
By nature
Notes Period n Period n-1

Sales of goods and services
Changes in production and work in progress
Work performed by the entity and capitalised
Cost of inventories sold or consumed
Staff expenses
Purchased supplies and services
Depreciation and amortisation for the period
Provisions
Adjustments from inventories
Impairment from receivables
Impairment from tangible and intangible assets
Other operating gains and losses for the period
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
Profit or loss for the period attributable to:

Equity holders of the parent
Minority interests
Earnings per share
288
Income Statement
By function

Sales of goods and services
Cost of sales of goods and services
Gross profit
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
Net profit or loss from discontinued operations

Profit or loss for the period
Profit or loss for the period attributable to:

Equity holders of the parent
Minority interests
Earnings per share
289
Cash Flow Statement
Direct Method
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
Proceeds from borrowing
Proceeds from increase of share capital and other contributions
from equity holders
Losses coverage from equity holders
Grants
Other financing
Loans and other financing obtained
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
Cash and cash equivalents at beginning of period

Cash and cash equivalents at end of period
290
Cash Flow Statement
Indirect Method
Cash flows from operating activities
Adjustments for:
Depreciation and amortisation
Impairments
Fair value
Provisions
Adjustments
Interests and similar (net)
Gains and losses on sales of tangible and intangible assets
Increase/decrease of biological assets

Increase/decrease of inventories
Increase/decrease of trade and other receivables
Increase/decrease of other current assets
Increase/decrease of trade payables
Increase/decrease of other creditors and payables
Increase/decrease of other current liabilities
Net cash from operating activities
Cash flows from investing activities
Purchase of tangible and intangible assets
Acquisition of other investments
Proceeds from sale of tangible and intangible assets
Proceeds from sale of other investments
Grants to investment
Dividends
Other receipts
Net cash used in investing activities
Cash flows from financing activities
Proceeds from borrowing
Proceeds from increase of share capital and other contributions
from equity holders
Losses coverage from equity holders
Grants
Other financing
Loans and other financing obtained
Dividends
Reimbursement of share capital or other contributions to equity
holders
Other financing activities
Net cash used in financing activities
Net increase/decrease in cash and cash equivalents
Cash and cash equivalents at beginning of period

Cash and cash equivalents at end of period
291
Statement of changes in equity
Equity attributable to equity holders of the parent

Minority Total
Nature of changes
Share Legal Surplus of Other Retained Other Net profit for Interests equity
Total
Capital Reserve revaluation reserves earnings equity the period
Balance at the beginning of the period N
Changes in the period:
Changes in the accounting policies
Adjustments
Exchange differences on translating foreign
operations
Deferred tax
Changes in reserves:
Creation/increase
Use/reversal
Transfer
Other changes
Effects of first adoption of PGC-NIRF
Net profit for the period
Total recognised income and expenses for
the period
Transactions with equity holders:
Increases of Share Capital
Other capital contributions
Dividends
Other transactions
Balance at the end of the period N
This statement should also be prepared for the period N-1.
292

IFRS PGC-NIRF Dec. 70.2009 22 Dez - Chat of Accounts

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IFRS PGC-NIRF Dec. 70.2009 22 Dez - Chat of Accounts

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Accounting System for the Business Sector in Mozambique

TITLE I - CHART OF ACCOUNTS BASED ON IFRS (PGC-NIRF)

CHAPTER 1.5 – CHART OF ACCOUNTS

CHAPTER 6- CHART OF ACCOUNTS

TITLE I - CHART OF ACCOUNTS BASED ON IFRS (PGC-NIRF)

CHAPTER 1.5 – CHART OF ACCOUNTS

Class 1 – Financial resources Class 2 – Inventories and biological assets

1.1 Cash 2.1 Purchases

Class 3 – Capital investments Class 4 – Accounts receivable, accounts payable,

3.1 Financial investments 4.1 Trade receivables

Class 5 - Equity Class 6 –Expenses and losses

5.1 Share capital 6.1 Cost of inventories

TITLE I - CHART OF ACCOUNTS BASED ON IFRS (PGC-NIRF)

CHAPTER 1.5 – CHART OF ACCOUNTS

Class 7 – Revenue and gains Class 8 – Profit or loss

7.1 Sales 8.1 Operating profit or loss

TITLE I - CHART OF ACCOUNTS BASED ON IFRS (PGC-NIRF)

CHAPTER 1.5 – CHART OF ACCOUNTS

Class 1 - Financial resources

1.2.1 Deposits held on call

1.2.2 Deposits at notice

1.2.3 Term deposits

1.3 Other financial instruments

1.3.2 Held for trading

1.3.3 Other financial instruments at fair value through profit or loss

Class 2 - Inventories and biological assets

2.1.2 Raw materials and other supplies

2.1.2.1 Raw materials

2.1.2.2 Ancillary materials

2.1.2.3 Other materials

2.1.2.3.1 Fuel and lubricants

2.1.2.3.3 Spare parts

2.1.1.3.9 Other materials

2.1.7 Returned purchases

2.1.8 Discounts and rebates on purchases

2.2.1 Goods in transit

2.2.2 Goods held by third parties

TITLE I - CHART OF ACCOUNTS BASED ON IFRS (PGC-NIRF)

CHAPTER 1.5 – CHART OF ACCOUNTS

2.3 Finished and intermediate goods

2.3.1 Finished goods held by third parties

2.4 By-products, waste and scrap

2.4.2 Waste and scrap

2.5 Work in progress

2.6 Raw materials and other supplies

2.6.1 Raw materials

2.6.2 Ancillary materials

2.6.3 Other materials

2.6.3.1 Fuels and lubricants

2.6.3.3 Spare parts

2.6.3.9 Other materials

2.6.4 Raw and ancillary materials,and materials in transit

2.7 Biological assets

2.7.1 For production

2.8 Inventory adjustments

TITLE I - CHART OF ACCOUNTS BASED ON IFRS (PGC-NIRF)

CHAPTER 1.5 – CHART OF ACCOUNTS

2.8.3 Finished and intermediate goods

2.8.4 By-products, waste and scrap

2.8.5 Work in progress

2.8.6 Raw materials and other supplies

2.8.7 Biological assets

2.9 Net realisable value adjustments

2.9.3 Finished and intermediate goods