26 KiB
26 KiB
| 1 | id | name | code | account_type | reconcile |
|---|---|---|---|---|---|
| 2 | l10n_mz_account_211 | Purchased Goods | 211 | asset_current | False |
| 3 | l10n_mz_account_2121 | Purchased Raw materials | 2121 | asset_current | False |
| 4 | l10n_mz_account_2122 | Purchased Ancillary materials | 2122 | asset_current | False |
| 5 | l10n_mz_account_21231 | Purchased Fuel and lubricants | 21231 | asset_current | False |
| 6 | l10n_mz_account_21232 | Purchased Packaging | 21232 | asset_current | False |
| 7 | l10n_mz_account_21233 | Purchased Spare parts | 21233 | asset_current | False |
| 8 | l10n_mz_account_21239 | Other Purchased materials | 21239 | asset_current | False |
| 9 | l10n_mz_account_217 | Returned purchases | 217 | asset_current | False |
| 10 | l10n_mz_account_218 | Discounts and rebates on purchases | 218 | asset_current | False |
| 11 | l10n_mz_account_222 | Goods in transit | 222 | asset_current | False |
| 12 | l10n_mz_account_223 | Goods held by third parties | 223 | asset_current | False |
| 13 | l10n_mz_account_231 | Finished and intermediate goods | 231 | asset_current | False |
| 14 | l10n_mz_account_232 | Finished goods held by third parties | 232 | asset_current | False |
| 15 | l10n_mz_account_241 | By-products | 241 | asset_current | False |
| 16 | l10n_mz_account_242 | Waste and scrap | 242 | asset_current | False |
| 17 | l10n_mz_account_25 | Work in progress | 25 | asset_current | False |
| 18 | l10n_mz_account_261 | Raw materials | 261 | asset_current | False |
| 19 | l10n_mz_account_262 | Ancillary materials | 262 | asset_current | False |
| 20 | l10n_mz_account_2631 | Fuel and lubricants | 2631 | asset_current | False |
| 21 | l10n_mz_account_2632 | Packaging | 2632 | asset_current | False |
| 22 | l10n_mz_account_2633 | Spare parts | 2633 | asset_current | False |
| 23 | l10n_mz_account_2639 | Other materials | 2639 | asset_current | False |
| 24 | l10n_mz_account_264 | Raw materials and other supplies in transit | 264 | asset_current | False |
| 25 | l10n_mz_account_2711 | Livestock for production | 2711 | asset_non_current | False |
| 26 | l10n_mz_account_2712 | Plants for production | 2712 | asset_non_current | False |
| 27 | l10n_mz_account_2721 | Consumable livestock | 2721 | asset_current | False |
| 28 | l10n_mz_account_2722 | Consumable Plants | 2722 | asset_current | False |
| 29 | l10n_mz_account_282 | Inventory adjustments - Goods | 282 | asset_current | False |
| 30 | l10n_mz_account_283 | Inventory adjustments - Finished and intermediate goods | 283 | asset_current | False |
| 31 | l10n_mz_account_284 | Inventory adjustments - By-products, waste and scrap | 284 | asset_current | False |
| 32 | l10n_mz_account_285 | Inventory adjustments - Work in progress | 285 | asset_current | False |
| 33 | l10n_mz_account_286 | Inventory adjustments - Raw materials and other supplies | 286 | asset_current | False |
| 34 | l10n_mz_account_287 | Inventory adjustments - Biological assets | 287 | asset_current | False |
| 35 | l10n_mz_account_292 | Net realisable value adjustments - Goods | 292 | asset_current | False |
| 36 | l10n_mz_account_293 | Net realisable value adjustments - Finished and intermediate goods | 293 | asset_current | False |
| 37 | l10n_mz_account_294 | Net realisable value adjustments - By-products, waste and scrap | 294 | asset_current | False |
| 38 | l10n_mz_account_295 | Net realisable value adjustments - Work in progress | 295 | asset_current | False |
| 39 | l10n_mz_account_296 | Net realisable value adjustments - Raw materials and other supplies | 296 | asset_current | False |
| 40 | l10n_mz_account_297 | Net realisable value adjustments - Biological assets | 297 | asset_current | False |
| 41 | l10n_mz_account_311 | Investments in subsidiaries | 311 | asset_non_current | False |
| 42 | l10n_mz_account_312 | Investments in associates | 312 | asset_non_current | False |
| 43 | l10n_mz_account_313 | Other financial investments | 313 | asset_non_current | False |
| 44 | l10n_mz_account_3211 | Industrial buildings | 3211 | asset_fixed | False |
| 45 | l10n_mz_account_3212 | Administrative and commercial offices | 3212 | asset_fixed | False |
| 46 | l10n_mz_account_3213 | Buildings for housing and other social purposes | 3213 | asset_fixed | False |
| 47 | l10n_mz_account_3216 | Transport infrastructures and similar constructions | 3216 | asset_fixed | False |
| 48 | l10n_mz_account_322 | Equipment | 322 | asset_fixed | False |
| 49 | l10n_mz_account_323 | Furniture and fixtures | 323 | asset_fixed | False |
| 50 | l10n_mz_account_324 | Vehicles | 324 | asset_fixed | False |
| 51 | l10n_mz_account_325 | Returnable containers | 325 | asset_fixed | False |
| 52 | l10n_mz_account_326 | Tools and utensils | 326 | asset_fixed | False |
| 53 | l10n_mz_account_329 | Other tangible assets | 329 | asset_fixed | False |
| 54 | l10n_mz_account_331 | Development costs | 331 | asset_non_current | False |
| 55 | l10n_mz_account_332 | Intellectual property and other rights | 332 | asset_non_current | False |
| 56 | l10n_mz_account_333 | Goodwill | 333 | asset_non_current | False |
| 57 | l10n_mz_account_334 | Set-up or expansion costs | 334 | asset_non_current | False |
| 58 | l10n_mz_account_342 | Tangible Assets under construction | 342 | asset_non_current | False |
| 59 | l10n_mz_account_343 | Intangible Assets under construction | 343 | asset_non_current | False |
| 60 | l10n_mz_account_36 | Investment property | 36 | asset_non_current | False |
| 61 | l10n_mz_account_382 | Accumulated depreciation and amortisation - Tangible assets | 382 | asset_non_current | False |
| 62 | l10n_mz_account_383 | Accumulated depreciation and amortisation - Intangible assets | 383 | asset_non_current | False |
| 63 | l10n_mz_account_386 | Accumulated depreciation and amortisation - Investment property | 386 | asset_non_current | False |
| 64 | l10n_mz_account_39 | Financial investments adjustments | 39 | asset_non_current | False |
| 65 | l10n_mz_account_411 | Trade receivables - current account | 411 | asset_receivable | True |
| 66 | l10n_mz_account_412 | Securities receivable | 412 | asset_receivable | True |
| 67 | l10n_mz_account_413 | Point of sale receivable | 413 | asset_receivable | True |
| 68 | l10n_mz_account_418 | Doubtful debts | 418 | asset_receivable | True |
| 69 | l10n_mz_account_419 | Advances from clients | 419 | asset_current | False |
| 70 | l10n_mz_account_421 | Trade payables – current account | 421 | liability_payable | True |
| 71 | l10n_mz_account_422 | Securities payable | 422 | liability_payable | True |
| 72 | l10n_mz_account_429 | Advances to suppliers | 429 | liability_current | False |
| 73 | l10n_mz_account_4311 | Bank loans - Short term | 4311 | liability_current | False |
| 74 | l10n_mz_account_4312 | Bank loans - Medium and long term | 4312 | liability_non_current | True |
| 75 | l10n_mz_account_4411 | Income tax - Tax estimate | 4411 | liability_current | True |
| 76 | l10n_mz_account_4412 | Income tax - Progress payments | 4412 | liability_current | False |
| 77 | l10n_mz_account_4413 | Income tax - Special progress payments | 4413 | liability_current | False |
| 78 | l10n_mz_account_4421 | Withholding tax - Income from employment | 4421 | liability_current | False |
| 79 | l10n_mz_account_4422 | Withholding tax - Professional income | 4422 | liability_current | False |
| 80 | l10n_mz_account_4423 | Withholding tax - Capital returns | 4423 | liability_current | False |
| 81 | l10n_mz_account_4424 | Withholding tax - Property income | 4424 | liability_current | False |
| 82 | l10n_mz_account_4425 | Withholding tax - Other income | 4425 | liability_current | False |
| 83 | l10n_mz_account_44311 | Input VAT - Inventories | 44311 | liability_current | False |
| 84 | l10n_mz_account_44312 | Input VAT - Tangible and intangible assets | 44312 | liability_current | False |
| 85 | l10n_mz_account_44313 | Input VAT - Other goods and services | 44313 | liability_current | False |
| 86 | l10n_mz_account_44321 | Deductible VAT - Inventories | 44321 | liability_current | False |
| 87 | l10n_mz_account_44322 | Deductible VAT - Tangible and intangible assets | 44322 | liability_current | False |
| 88 | l10n_mz_account_44323 | Deductible VAT - Other goods and services | 44323 | liability_current | False |
| 89 | l10n_mz_account_44331 | Assessed VAT - General transactions | 44331 | liability_current | False |
| 90 | l10n_mz_account_44332 | Assessed VAT - Self consumption and gifts | 44332 | liability_current | False |
| 91 | l10n_mz_account_44333 | Assessed VAT - Special transactions | 44333 | liability_current | False |
| 92 | l10n_mz_account_44341 | Monthly VAT adjustments in favour of taxable person | 44341 | asset_current | False |
| 93 | l10n_mz_account_44342 | Monthly VAT adjustments in favour of State | 44342 | liability_current | False |
| 94 | l10n_mz_account_44343 | Annual VAT adjustments by calculation of final pro rata | 44343 | liability_current | False |
| 95 | l10n_mz_account_4435 | VAT assessment | 4435 | liability_current | False |
| 96 | l10n_mz_account_4436 | VAT assessed by Tax Authorities | 4436 | liability_current | False |
| 97 | l10n_mz_account_4437 | VAT payable | 4437 | liability_current | False |
| 98 | l10n_mz_account_4438 | VAT recoverable | 4438 | asset_current | False |
| 99 | l10n_mz_account_4439 | VAT requested refunds | 4439 | liability_current | False |
| 100 | l10n_mz_account_4441 | Stamp duty | 4441 | liability_current | False |
| 101 | l10n_mz_account_4442 | MunicipaI taxes | 4442 | liability_current | False |
| 102 | l10n_mz_account_445 | Tax adjustments, contributions and other levies | 445 | liability_current | False |
| 103 | l10n_mz_account_449 | INSS contributions | 449 | liability_current | False |
| 104 | l10n_mz_account_4511 | Advances to corporate bodies | 4511 | asset_receivable | True |
| 105 | l10n_mz_account_4512 | Advances to employees | 4512 | asset_receivable | True |
| 106 | l10n_mz_account_4518 | Other receivable transactions with corporate bodies | 4518 | asset_receivable | True |
| 107 | l10n_mz_account_4519 | Other receivable transactions with employees | 4519 | asset_receivable | True |
| 108 | l10n_mz_account_4521 | State and other public entities | 4521 | asset_receivable | True |
| 109 | l10n_mz_account_4522 | Private entities | 4522 | asset_receivable | True |
| 110 | l10n_mz_account_4529 | Other entities | 4529 | asset_receivable | True |
| 111 | l10n_mz_account_4541 | Loans receivable | 4541 | asset_receivable | True |
| 112 | l10n_mz_account_4542 | Advances on profits | 4542 | asset_receivable | True |
| 113 | l10n_mz_account_4543 | Distributed profits and losses | 4543 | asset_receivable | True |
| 114 | l10n_mz_account_4544 | Available profits | 4544 | asset_receivable | True |
| 115 | l10n_mz_account_4549 | Other receivable transactions | 4549 | asset_receivable | True |
| 116 | l10n_mz_account_4551 | Grants receivable - State and other public entities | 4551 | asset_receivable | True |
| 117 | l10n_mz_account_4552 | Grants receivable - Private entities | 4552 | asset_receivable | True |
| 118 | l10n_mz_account_459 | Other debtors | 459 | asset_receivable | True |
| 119 | l10n_mz_account_4611 | Capital expenditure creditors – Current account | 4611 | liability_payable | True |
| 120 | l10n_mz_account_4612 | Capital expenditure creditors - Payable securities | 4612 | liability_payable | True |
| 121 | l10n_mz_account_4613 | Capital expenditure creditors - Advances | 4613 | liability_payable | True |
| 122 | l10n_mz_account_4614 | Capital expenditure creditors - Finance lease | 4614 | liability_payable | True |
| 123 | l10n_mz_account_4619 | Capital expenditure creditors - Other | 4619 | liability_payable | True |
| 124 | l10n_mz_account_4621 | Remuneration payable to corporate bodies | 4621 | liability_payable | True |
| 125 | l10n_mz_account_4622 | Remuneration payable to employees | 4622 | liability_payable | True |
| 126 | l10n_mz_account_4628 | Other transactions with corporate bodies | 4628 | liability_payable | True |
| 127 | l10n_mz_account_4629 | Other transactions with employees | 4629 | liability_payable | True |
| 128 | l10n_mz_account_463 | Trade unions | 463 | liability_payable | True |
| 129 | l10n_mz_account_466 | Consultants, advisors and intermediaries | 466 | liability_payable | True |
| 130 | l10n_mz_account_4671 | Borrowings from partners, shareholders or owners | 4671 | liability_payable | True |
| 131 | l10n_mz_account_4673 | Distributed profits | 4673 | liability_payable | True |
| 132 | l10n_mz_account_4674 | Available profits | 4674 | liability_payable | True |
| 133 | l10n_mz_account_469 | Other creditors | 469 | liability_payable | True |
| 134 | l10n_mz_account_471 | Accounts receivable adjustments - Trade receivables | 471 | asset_receivable | True |
| 135 | l10n_mz_account_472 | Accounts receivable adjustments - Other receivables | 472 | asset_receivable | True |
| 136 | l10n_mz_account_481 | Provisions - Outstanding legal matters | 481 | liability_non_current | True |
| 137 | l10n_mz_account_482 | Provisions - Accidents at work and occupational diseases | 482 | liability_non_current | True |
| 138 | l10n_mz_account_483 | Provisions - Taxes | 483 | liability_current | True |
| 139 | l10n_mz_account_484 | Provisions - Business restructuring | 484 | liability_non_current | True |
| 140 | l10n_mz_account_485 | Provisions - Onerous contracts | 485 | liability_non_current | True |
| 141 | l10n_mz_account_486 | Provisions - Warranty obligations | 486 | liability_non_current | True |
| 142 | l10n_mz_account_487 | Provisions - Losses on construction contracts | 487 | liability_current | True |
| 143 | l10n_mz_account_489 | Provisions - Other | 489 | liability_non_current | True |
| 144 | l10n_mz_account_4911 | Interest payable | 4911 | liability_payable | True |
| 145 | l10n_mz_account_4912 | Remuneration payable | 4912 | liability_payable | True |
| 146 | l10n_mz_account_4919 | Other accrued expenses | 4919 | liability_payable | True |
| 147 | l10n_mz_account_4923 | Revenue from construction contracts | 4923 | liability_payable | True |
| 148 | l10n_mz_account_4924 | Investment grants | 4924 | liability_payable | True |
| 149 | l10n_mz_account_4929 | Other deferred income | 4929 | liability_payable | True |
| 150 | l10n_mz_account_4931 | Interest receivable | 4931 | asset_receivable | True |
| 151 | l10n_mz_account_4933 | Revenue from construction contracts | 4933 | asset_receivable | True |
| 152 | l10n_mz_account_4939 | Other accrued income | 4939 | asset_receivable | True |
| 153 | l10n_mz_account_494 | Deferred expenses | 494 | asset_receivable | True |
| 154 | l10n_mz_account_51 | Share capital | 51 | equity | False |
| 155 | l10n_mz_account_521 | Treasury shares - Nominal value | 521 | equity | False |
| 156 | l10n_mz_account_522 | Treasury shares - Discounts and premiums | 522 | equity | False |
| 157 | l10n_mz_account_53 | Supplementary capital | 53 | equity | False |
| 158 | l10n_mz_account_54 | Share premium | 54 | equity | False |
| 159 | l10n_mz_account_551 | Legal reserves | 551 | equity | False |
| 160 | l10n_mz_account_552 | Statutory reserves | 552 | equity | False |
| 161 | l10n_mz_account_553 | Free reserves | 553 | equity | False |
| 162 | l10n_mz_account_561 | Legal revaluations | 561 | equity | False |
| 163 | l10n_mz_account_562 | Other surplus | 562 | equity | False |
| 164 | l10n_mz_account_58 | Other changes in equity | 58 | equity | False |
| 165 | l10n_mz_account_6112 | Cost of Goods | 6112 | expense_direct_cost | False |
| 166 | l10n_mz_account_61161 | Cost of Raw materials | 61161 | expense_direct_cost | False |
| 167 | l10n_mz_account_61162 | Cost of Ancillary materials | 61162 | expense_direct_cost | False |
| 168 | l10n_mz_account_61163 | Cost of Other materials | 61163 | expense_direct_cost | False |
| 169 | l10n_mz_account_6117 | Cost of Biological assets | 6117 | expense_direct_cost | False |
| 170 | l10n_mz_account_6121 | Change in production - Finished and intermediate goods | 6121 | expense_direct_cost | False |
| 171 | l10n_mz_account_6122 | Change in production - By-products, waste and scrap | 6122 | expense_direct_cost | False |
| 172 | l10n_mz_account_6123 | Change in production - Work in progress | 6123 | expense_direct_cost | False |
| 173 | l10n_mz_account_621 | Remuneration of corporate bodies | 621 | expense | False |
| 174 | l10n_mz_account_622 | Remuneration of employees | 622 | expense | False |
| 175 | l10n_mz_account_623 | Charges on remuneration | 623 | expense | False |
| 176 | l10n_mz_account_6251 | Allowances - Taxable | 6251 | expense | False |
| 177 | l10n_mz_account_6252 | Allowances - Non taxable | 6252 | expense | False |
| 178 | l10n_mz_account_6261 | Indemnities - Insurable risk | 6261 | expense | False |
| 179 | l10n_mz_account_6262 | Indemnities - Other | 6262 | expense | False |
| 180 | l10n_mz_account_627 | Insurance covering accidents at work and occupational diseases | 627 | expense | False |
| 181 | l10n_mz_account_628 | Expenses of social nature | 628 | expense | False |
| 182 | l10n_mz_account_629 | Other staff expenses | 629 | expense | False |
| 183 | l10n_mz_account_631 | Subcontracts | 631 | expense | False |
| 184 | l10n_mz_account_63211 | Water | 63211 | expense | False |
| 185 | l10n_mz_account_63212 | Electricity | 63212 | expense | False |
| 186 | l10n_mz_account_63213 | Fuel | 63213 | expense | False |
| 187 | l10n_mz_account_63214 | Fast wear and tear tools | 63214 | expense | False |
| 188 | l10n_mz_account_63215 | Maintenance and repair material | 63215 | expense | False |
| 189 | l10n_mz_account_63216 | Stationary | 63216 | expense | False |
| 190 | l10n_mz_account_63217 | Technical books and documentation | 63217 | expense | False |
| 191 | l10n_mz_account_63218 | Gifts | 63218 | expense | False |
| 192 | l10n_mz_account_63221 | Maintenance and repair | 63221 | expense | False |
| 193 | l10n_mz_account_63222 | Freight services | 63222 | expense | False |
| 194 | l10n_mz_account_63223 | Staff transport | 63223 | expense | False |
| 195 | l10n_mz_account_63224 | Communications | 63224 | expense | False |
| 196 | l10n_mz_account_63225 | Fees | 63225 | expense | False |
| 197 | l10n_mz_account_63226 | Commissions to intermediaries | 63226 | expense | False |
| 198 | l10n_mz_account_632271 | Advertising – Campaigns | 632271 | expense | False |
| 199 | l10n_mz_account_632272 | Advertising - Other | 632272 | expense | False |
| 200 | l10n_mz_account_632281 | Travel and accommodation – In business | 632281 | expense | False |
| 201 | l10n_mz_account_632282 | Travel and accommodation - Other | 632282 | expense | False |
| 202 | l10n_mz_account_63229 | Entertainment expenses | 63229 | expense | False |
| 203 | l10n_mz_account_63231 | Litigation and notary expenses | 63231 | expense | False |
| 204 | l10n_mz_account_632321 | Hire and rental charges - Finance lease | 632321 | expense | False |
| 205 | l10n_mz_account_632331 | Life, personal accidents and disease insurance | 632331 | expense | False |
| 206 | l10n_mz_account_63234 | Royalties | 63234 | expense | False |
| 207 | l10n_mz_account_63235 | Cleaning, hygiene and comfort expenses | 63235 | expense | False |
| 208 | l10n_mz_account_63236 | Surveillance and security | 63236 | expense | False |
| 209 | l10n_mz_account_63237 | Specialised services | 63237 | expense | False |
| 210 | l10n_mz_account_63299 | Other supplies of goods and services | 63299 | expense | False |
| 211 | l10n_mz_account_641 | Adjustments from inventories to net realisable value | 641 | expense | False |
| 212 | l10n_mz_account_642 | Adjustments from Financial investments | 642 | expense | False |
| 213 | l10n_mz_account_643 | Adjustments from Investment property | 643 | expense | False |
| 214 | l10n_mz_account_6441 | Receivables – adjustments within tax limits | 6441 | expense | False |
| 215 | l10n_mz_account_6442 | Receivables – adjustments beyond tax limits | 6442 | expense | False |
| 216 | l10n_mz_account_651 | Depreciation and amortisation for the period - Tangible assets | 651 | expense_depreciation | False |
| 217 | l10n_mz_account_652 | Depreciation and amortisation for the period - Intangible assets | 652 | expense_depreciation | False |
| 218 | l10n_mz_account_653 | Depreciation and amortisation for the period - Investment property | 653 | expense_depreciation | False |
| 219 | l10n_mz_account_661 | Provisions for the period - Outstanding legal matters | 661 | expense | False |
| 220 | l10n_mz_account_662 | Provisions for the period - Accidents at work and occupational diseases | 662 | expense | False |
| 221 | l10n_mz_account_663 | Provisions for the period - Taxes | 663 | expense | False |
| 222 | l10n_mz_account_664 | Provisions for the period - Business restructuring | 664 | expense | False |
| 223 | l10n_mz_account_665 | Provisions for the period - Onerous contracts | 665 | expense | False |
| 224 | l10n_mz_account_666 | Provisions for the period - Warranty obligations | 666 | expense | False |
| 225 | l10n_mz_account_667 | Provisions for the period - Losses on construction contracts | 667 | expense | False |
| 226 | l10n_mz_account_669 | Provisions for the period - Other | 669 | expense | False |
| 227 | l10n_mz_account_681 | Research expenses | 681 | expense | False |
| 228 | l10n_mz_account_6821 | Custom duties | 6821 | expense | False |
| 229 | l10n_mz_account_6822 | Value added tax | 6822 | expense | False |
| 230 | l10n_mz_account_6823 | Stamp duty | 6823 | expense | False |
| 231 | l10n_mz_account_6824 | Taxes on vehicles | 6824 | expense | False |
| 232 | l10n_mz_account_6825 | Municipal taxes | 6825 | expense | False |
| 233 | l10n_mz_account_6831 | Disposals | 6831 | expense | False |
| 234 | l10n_mz_account_6832 | Retirements | 6832 | expense | False |
| 235 | l10n_mz_account_6833 | claims on capital investments | 6833 | expense | False |
| 236 | l10n_mz_account_6841 | claims on inventories and biological assets | 6841 | expense | False |
| 237 | l10n_mz_account_6842 | Breaks | 6842 | expense | False |
| 238 | l10n_mz_account_6849 | Other Losses in inventories and biological assets | 6849 | expense | False |
| 239 | l10n_mz_account_6891 | Contributions | 6891 | expense | False |
| 240 | l10n_mz_account_6892 | Confidential expenses | 6892 | expense | False |
| 241 | l10n_mz_account_6893 | Gifts and inventory samples | 6893 | expense | False |
| 242 | l10n_mz_account_6894 | Social responsibility programs | 6894 | expense | False |
| 243 | l10n_mz_account_68951 | Donations to the State | 68951 | expense | False |
| 244 | l10n_mz_account_68952 | Donations - Other patronage | 68952 | expense | False |
| 245 | l10n_mz_account_6896 | Fines and penalties | 6896 | expense | False |
| 246 | l10n_mz_account_6899 | Other operating expenses | 6899 | expense | False |
| 247 | l10n_mz_account_6911 | Bank loans expenses | 6911 | expense | False |
| 248 | l10n_mz_account_6913 | Expenses on Loans from partners, shareholders or owners | 6913 | expense | False |
| 249 | l10n_mz_account_6914 | Expenses on Other borrowing | 6914 | expense | False |
| 250 | l10n_mz_account_6915 | Securities discount | 6915 | expense | False |
| 251 | l10n_mz_account_69161 | Interest of default payments | 69161 | expense | False |
| 252 | l10n_mz_account_69162 | Compensatory interest | 69162 | expense | False |
| 253 | l10n_mz_account_6919 | Other interest | 6919 | expense | False |
| 254 | l10n_mz_account_6941 | Foreign exchange losses - Realised | 6941 | expense | False |
| 255 | l10n_mz_account_6942 | Foreign exchange losses - Unrealised | 6942 | expense | False |
| 256 | l10n_mz_account_695 | Cash discounts granted | 695 | expense | False |
| 257 | l10n_mz_account_6981 | Bank charges | 6981 | expense | False |
| 258 | l10n_mz_account_6989 | Other finance costs and losses | 6989 | expense | False |
| 259 | l10n_mz_account_711 | Sales - Goods | 711 | income | False |
| 260 | l10n_mz_account_712 | Sales - Finished and intermediate goods | 712 | income | False |
| 261 | l10n_mz_account_713 | Sales - By-products, waste and scrap | 713 | income | False |
| 262 | l10n_mz_account_714 | Sales - Biological assets | 714 | income | False |
| 263 | l10n_mz_account_715 | Sales - VAT from sales with tax included | 715 | income_other | False |
| 264 | l10n_mz_account_716 | Sales - Return of goods sold | 716 | income | False |
| 265 | l10n_mz_account_717 | Sales - Discounts and rebates | 717 | income_other | False |
| 266 | l10n_mz_account_721 | Services rendered | 721 | income_other | False |
| 267 | l10n_mz_account_722 | VAT from services rendered with tax included | 722 | income_other | False |
| 268 | l10n_mz_account_726 | Discounts and rebates Services | 726 | income_other | False |
| 269 | l10n_mz_account_731 | Work performed by the entity and capitalised - financial investments | 731 | income | False |
| 270 | l10n_mz_account_732 | Work performed by the entity and capitalised - Tangible assets | 732 | income | False |
| 271 | l10n_mz_account_733 | Work performed by the entity and capitalised - Intangible assets | 733 | income | False |
| 272 | l10n_mz_account_734 | Work performed by the entity and capitalised - Assets under construction | 734 | income | False |
| 273 | l10n_mz_account_7411 | Reversals for the period from adjustments of inventories to net realisable value | 7411 | income_other | False |
| 274 | l10n_mz_account_7412 | Reversals for the period from adjustments of Financial investments | 7412 | income_other | False |
| 275 | l10n_mz_account_7413 | Reversals for the period from adjustments of Tangible assets | 7413 | income_other | False |
| 276 | l10n_mz_account_7414 | Reversals for the period from adjustments of Receivables | 7414 | income_other | False |
| 277 | l10n_mz_account_7421 | Reversals from depreciation - Tangible assets | 7421 | income_other | False |
| 278 | l10n_mz_account_7422 | Reversals from depreciation - Intangible assets | 7422 | income_other | False |
| 279 | l10n_mz_account_7423 | Reversals from depreciation - Investment property | 7423 | income_other | False |
| 280 | l10n_mz_account_7431 | Reversals from provisions - Outstanding legal matters | 7431 | income_other | False |
| 281 | l10n_mz_account_7432 | Reversals from provisions - Accidents at work and occupational diseases | 7432 | income_other | False |
| 282 | l10n_mz_account_7433 | Reversals from provisions - Taxes | 7433 | income_other | False |
| 283 | l10n_mz_account_7434 | Reversals from provisions - Business restructuring | 7434 | income_other | False |
| 284 | l10n_mz_account_7435 | Reversals from provisions - Onerous contracts | 7435 | income_other | False |
| 285 | l10n_mz_account_7436 | Reversals from provisions - Warranty obligations | 7436 | income_other | False |
| 286 | l10n_mz_account_7437 | Reversals from provisions - Losses on construction contracts | 7437 | income_other | False |
| 287 | l10n_mz_account_7439 | Reversals from provisions - Other provisions | 7439 | income_other | False |
| 288 | l10n_mz_account_75 | Supplementary income | 75 | income_other | False |
| 289 | l10n_mz_account_7611 | Grants for investments from State and other public entities | 7611 | income_other | False |
| 290 | l10n_mz_account_7619 | Grants for investments from other entities | 7619 | income_other | False |
| 291 | l10n_mz_account_7621 | Operating grants from State and other public entities | 7621 | income_other | False |
| 292 | l10n_mz_account_7629 | Operating grants from other entities | 7629 | income_other | False |
| 293 | l10n_mz_account_7631 | Profit on disposals from capital investments | 7631 | income_other | False |
| 294 | l10n_mz_account_7632 | Profit on claims from capital investments | 7632 | income_other | False |
| 295 | l10n_mz_account_7641 | Profit on claims in inventories and biological assets | 7641 | income_other | False |
| 296 | l10n_mz_account_7642 | Profit on scrap | 7642 | income_other | False |
| 297 | l10n_mz_account_7649 | Other gains in inventories and biological assets | 7649 | income_other | False |
| 298 | l10n_mz_account_7691 | Tax refund | 7691 | income_other | False |
| 299 | l10n_mz_account_7692 | Benefits from contractual penalties | 7692 | income_other | False |
| 300 | l10n_mz_account_7693 | Excess of tax estimate | 7693 | income_other | False |
| 301 | l10n_mz_account_7699 | Other income | 7699 | income_other | False |
| 302 | l10n_mz_account_7811 | Interest received - Bank deposits | 7811 | income | False |
| 303 | l10n_mz_account_7812 | Interest received - Loans | 7812 | income | False |
| 304 | l10n_mz_account_7814 | Other cash investments | 7814 | income | False |
| 305 | l10n_mz_account_7819 | Other interest | 7819 | income | False |
| 306 | l10n_mz_account_782 | Income from investment property | 782 | income | False |
| 307 | l10n_mz_account_783 | Income from financial investments | 783 | income | False |
| 308 | l10n_mz_account_7841 | Foreign exchange gains - Realised | 7841 | income | False |
| 309 | l10n_mz_account_7842 | Foreign exchange gains - Unrealised | 7842 | income | False |
| 310 | l10n_mz_account_785 | Discounts on cash payments | 785 | income | False |
| 311 | l10n_mz_account_789 | Other financial income and gains | 789 | income | False |
| 312 | l10n_mz_account_85 | Income tax | 85 | expense | False |