Section One: Balance Sheet Accounts (Classes 1 To 5)…………………………………….

CLASS ONE: ACCOUNTS OF DURABLE RESOURCES……………………………………………………………….. CLASS TWO: FIXED ASSETS

ACCOUNTS……………………………………………………………………………… CLASS THREE: STOCK
ACCOUNTS…………………………………………………………………………………….. CLASS FOUR: THIRD PARTY
ACCOUNTS……………………………………………………………………………… CLASS FIVE: CASH
ACCOUNTS…………………………………………………………………………………………
SECTION TWO: MANAGEMENT ACCOUNTS (CLASSES 6 TO 8)…………………………………. CLASS SIX: Expen
Accounts For Ordinary Activities……………………………………………….. Class Seven: Revenue Accounts For Ordina
Activities………………………………………………. Class Eight: Other Expenses And Revenues
Accounts…………………………………………………..
Section Three: Off Balance Sheet Contingent Accounts (Class 9)……………………
Class Nine: Off Balance Sheet Contingent Accounts……………………………………………………
Section Four: Accounting Plan for the Minimum Cash System………………………..
SECTION FIVE: BALANCE SHEET (STANDARD SYSTEM)………………………………………………. ASSETS
SIDE………………………………………………………………………………………………………………. L IABILITIES
SIDE…………………………………………………………………………………………………………… SECTION SIX: INCOME STATEMEN
(STANDARD SYSTEM)………………………………………….
PART ONE: INCOME…………………………………………………………………………………………………… PART TWO:
EXPENSES…………………………………………………………………………………………………..
Section Seven: Financial Table of Applications and Sources (FITAS)…………………
Part One: Determination of Financial Balance of the year N……………………………………….
PART TWO: TABLE………………………………………………………………………………………………………. SECTION EIGHT: BALANC
(SIMPLIFIED SYSTEM)……………………………………………. S ECTION NINE: INCOME STATEMENT (SIMPLIFIED S
………………………………………. SECTION TEN: INCOME STATEMENT (MINIMUM CASH SYSTEM)
………………………………….
Annex: Significant Management Balances……………………………………………………..
List Of OHADA Member States

TABLE OF CONTENTS
Section One:
BALANCE SHEET ACCOUNTS (CLASSES 1 TO 5)
 10 CAPITAL
101 SHARE CAPITAL
1011 Uncalled up, subscribed capital
1012 Subscribed, called up and unpaid capital
1013 Subscribed, called up and paid up, non-redeemed capital 1014 Subscribed, call up and paid up,, and red
1018 Subscribed capital under particular condition
102 CAPITAL BY APPROPRIATION

1021 Initial appropriation

1022 Complementary appropriation
1028 Other appropriations
103 PERSONAL CAPITAL
104 OWNER’S ACCOUNT
1041 Temporary contributions
1042 Current transactions
1043 Remunerations, taxes and other personal expenses
1047 Self-consumption levy
1048 Other levies
105 PREMIUM CONNECTED TO SHAREHOLDERS EQUITY
1051 Issue premiums
1052 Contribution premiums
1043 Merger premiums
1054 Conversion premiums
1058 Other premiums
106 REVALUATION VARIANCE
109 1061 Legal revaluation variance 1062 Free revaluation variance
SHAREHOLDERS, SUBSCRIBED AND UNCALLED UP CAPITAL

11 RESERVES
111 LEGAL RESERVES
112 STATUTORY RESERVES OR RESERVES PROVIDED FOR BY ARTICLE OF ASSOCIATION
113 REGULATED RESERVES
1131 Long term net gain reserves
1133 Reserves caused by the investment, subsidies and grants (subventions)
1138 Other regulated reserves
 : Balance Sheet Accounts (Classes 1 To 5)…………………………………….
OUNTS OF DURABLE RESOURCES……………………………………………………………….. CLASS TWO: FIXED ASSETS
……………………………………………………………………… CLASS THREE: STOCK
…………………………………………………………………………….. CLASS FOUR: THIRD PARTY
……………………………………………………………………… CLASS FIVE: CASH
…………………………………………………………………………………
O: MANAGEMENT ACCOUNTS (CLASSES 6 TO 8)…………………………………. CLASS SIX: Expenses
Ordinary Activities……………………………………………….. Class Seven: Revenue Accounts For Ordinary
………………………………………. Class Eight: Other Expenses And Revenues
…………………………………………..
ee: Off Balance Sheet Contingent Accounts (Class 9)……………………
ff Balance Sheet Contingent Accounts……………………………………………………
r: Accounting Plan for the Minimum Cash System………………………..
BALANCE SHEET (STANDARD SYSTEM)………………………………………………. ASSETS
………………………………………………………………………………………………. L IABILITIES
…………………………………………………………………………………………… SECTION SIX: INCOME STATEMENT
YSTEM)………………………………………….
ME…………………………………………………………………………………………………… P ART TWO:
…………………………………………………………………………………………..
en: Financial Table of Applications and Sources (FITAS)…………………
ermination of Financial Balance of the year N……………………………………….
E………………………………………………………………………………………………………. SECTION EIGHT: BALANCE SHEET
YSTEM)……………………………………………. S ECTION NINE: INCOME STATEMENT (SIMPLIFIED SYSTEM)
……………………. SECTION TEN: INCOME STATEMENT (MINIMUM CASH SYSTEM)
……………….
ificant Management Balances……………………………………………………..
DA Member States

BLE OF CONTENTS
Section One:
BALANCE SHEET ACCOUNTS (CLASSES 1 TO 5)
 Class 1: Accounts Of Dur
12
able Resources
1 SHARE CAPITAL
11 Uncalled up, subscribed capital
Subscribed, called up and unpaid capital
13 Subscribed, called up and paid up, non-redeemed capital 1014 Subscribed, call up and paid up,, and redeemed capital
18 Subscribed capital under particular condition
2 CAPITAL BY APPROPRIATION

Initial appropriation
Complementary appropriation
Other appropriations
3 PERSONAL CAPITAL
4 OWNER’S ACCOUNT
Temporary contributions
Current transactions
Remunerations, taxes and other personal expenses
Self-consumption levy
Other levies
M CONNECTED TO SHAREHOLDERS EQUITY
Issue premiums
Contribution premiums
Merger premiums
Conversion premiums
Other premiums
UATION VARIANCE
egal revaluation variance 1062 Free revaluation variance
HOLDERS, SUBSCRIBED AND UNCALLED UP CAPITAL

SERVES
GAL RESERVES
ATUTORY RESERVES OR RESERVES PROVIDED FOR BY ARTICLE OF ASSOCIATION
GULATED RESERVES
Long term net gain reserves
Reserves caused by the investment, subsidies and grants (subventions)
Other regulated reserves
118 OTHER RESERVES
1181 Optional reserves
1188 Sundry reserves
12 CARRIED/ BROUGHT FORWARD
121 CREDIT BALANCE CARRIED/BROUGHT FORWARD
109 DEBIT BALANCE CARRIED/BROUGHT FORWARD
1291 Net loss to be carried forward 1292 Deferred loss depreciation
13 NET PROFIT OR LOSS FOR THE PERIOD
130 NET PROFIT OR LOSS FOR THE PERIOD FOR APPROPRIATION
1301 Profit for appropriation 1309 Loss for appropriation
131 NET PROFIT
132 GROSS PROFIT (GP)
1321 Gross profit on stock of goods 1322 Gross profit on materials
133 VALUE ADDED (VA)
134 GROSS OPERATING SURPLUS (GOS)
135 OPERATING PROFIT OR LOSS
136 FINANCIAL PROFIT OR LOSS
137 PROFIT OR LOSS FOR ORDINARY ACTIVITIES
138 PROFIT OR LOSS FOR OFF ORDINARY ACTIVITIES
139 NET LOSS
14 INVESTMENT GRANTS OR SUBSIDIES
141 EQUIPMENT (A) GRANTS

1411
1412
1413
1414
1415
1416
1417
1418
142 EQUIPMENT (B) GRANTS
148 OTHER EQUIPMENT GRANTS
15 REGULATED PROVISIONS AND ASSIMILATED FUNDS
151 DEROGATORY DEPRECIATIONS
152 GAINS ON DISPOSAL TO BE REINVESTED
153 REGULATED FUNDS
1531 National fund
1532 Allocation of the budget
154 SPECIAL PROVISIONS FOR REVALUATION
155 REGULATED PROVISION IN RESPECT OF FIXED ASSETS
By: NCHENDEH C
118 OTHER RESERVES
1181 Optional reserves
1188 Sundry reserves
12 CARRIED/ BROUGHT FORWARD
121 CREDIT BALANCE CARRIED/BROUGHT FORWARD
109 DEBIT BALANCE CARRIED/BROUGHT FORWARD
1291 Net loss to be carried forward 1292 Deferred loss depreciation
13 NET PROFIT OR LOSS FOR THE PERIOD
130 NET PROFIT OR LOSS FOR THE PERIOD FOR APPROPRIATION
1301 Profit for appropriation 1309 Loss for appropriation
131 NET PROFIT
132 GROSS PROFIT (GP)
1321 Gross profit on stock of goods 1322 Gross profit on materials
133 VALUE ADDED (VA)
134 GROSS OPERATING SURPLUS (GOS)
135 OPERATING PROFIT OR LOSS
136 FINANCIAL PROFIT OR LOSS
137 PROFIT OR LOSS FOR ORDINARY ACTIVITIES
138 PROFIT OR LOSS FOR OFF ORDINARY ACTIVITIES
139 NET LOSS
14 INVESTMENT GRANTS OR SUBSIDIES
141 EQUIPMENT (A) GRANTS

state
regions
Divisions
Councils and decentralized public collectivities
State or mix corporations
Private enterprises and organizations
International organizations
Others
142 EQUIPMENT (B) GRANTS
148 OTHER EQUIPMENT GRANTS
15 REGULATED PROVISIONS AND ASSIMILATED FUNDS
151 DEROGATORY DEPRECIATIONS
152 GAINS ON DISPOSAL TO BE REINVESTED
153 REGULATED FUNDS
1531 National fund
1532 Allocation of the budget
154 SPECIAL PROVISIONS FOR REVALUATION
155 REGULATED PROVISION IN RESPECT OF FIXED ASSETS
By: NCHENDEH CHRISTIAN
CHENDEH CHRISTIAN
 1551 Reconstituting mining and oil
156 REGULATED PROVISIONS IN RESPECT OF STOCKS
1561 Price increase
1562 Values fluctuation
157 PROVISIONS FOR INVESTMENT
158 OTHER PROVISIONS AND REGULATED FUNDS
16 BORROWINGS AND ASSIMILATED DEBTS
161 DEBENTURES

1611
1612
1618
162 BORROWING AND DEBTS FROM FINANCIAL INSTITUTIONS
163 ADVANCED RECEIVED FROM THE STATE
164 ADVANCED RECEIVED AND BLOCKED CURRENT ACCOUNT
165 DEPOSITS AND CAUTIONS RECEIVED
1651 Deposits
1652 Cautions
166 ACCRUED INTEREST

1661
1662
1663
1664
1665
1667
1668
167 ADVANCED PAYMENT ON ACCOUNT UNDER PARTICULAR CONDITIONS
1671
1672
1673
1674
1676
168 OTHER BORROWINGS AND DEBTS
1681
1682
1683
1684
1685
1686
LEASING DEBTS AND ASSIMILATED CONTRACTS
172 EQUIVALENT LEASING DEBT IN RESPECT OF FIXED ASSETS
173 EQUIVALENT LEASING DEBT IN RESPECT OF CURRENT ASSETS
176 ACCRUED INTEREST
1762 On equivalent leasing debt in respect of fixed assets
1763 On equivalent leasing debt in respect of current assets

17
1768 On equivalent leasing debt in respect of other contracts
178 ON EQUIVALENT LEASING DEBT IN RESPECT OF OTHER CONTRACTS
18 DEBTS CONNECTED TO THE CONTRIBUTIONS AND LIAISON ACCOUNTS OF ESTABLISHMENTS A
HOLDING COMPANIES
181 DEBTS RELATED TO PARTICIPATIONS
1811 Debts related to participations (group companies) 1812 Debts related to participations (off group companies)
182 DEBTS WITH HOLDING COMPANIES
183 ACCRUED INTEREST ON DEBTS RELATED PARTICIPATIONS
184 PERMANENT BLOCKED ACCOUNT OF FIRMS AND BRANCHES
185 PERMANENT UNBLOCKED ACCOUNT OF FIRMS AND BRANCHES
186 LIAISON ACCOUNTS-EXPENDITURES
187 LIAISON ACCOUNTS-INCOMES
188 LIAISON ACCOUNTS OF HOLDING COMPANIES
19 FINANCIAL PROVISIONS FOR RISKS AND EXPENDITURES
191 PROVISIONS FOR LITIGATION
192 PROVISIONS IN RESPECT OF GUARANTEES GIVEN TO THIRD PARTIES
193 PROVISIONS FOR LOSSES ON UNCOMPLETED CONTRACTS
194 PROVISIONS FOR LOSSES ON EXCHANGE
195 PROVISIONS FOR TAXES
196 PROVISIONS FOR EMPLOYEES’ PENSION AND SIMILAR OBLIGATIONS
197 PROVISIONS FOR EXPENSES TO BE SPREAD OVER SEVERAL FINANCIAL YEARS
1971 Provisions for heavy repairs
198 OTHER FINANCIAL PROVISIONS FOR RISKS AND EXPENDITURES
 1551 Reconstituting mining and oil
156 REGULATED PROVISIONS IN RESPECT OF STOCKS
1561 Price increase
1562 Values fluctuation
157 PROVISIONS FOR INVESTMENT
158 OTHER PROVISIONS AND REGULATED FUNDS
16 BORROWINGS AND ASSIMILATED DEBTS
161 DEBENTURES

Ordinary debentures
Convertible debentures
Other debentures
162 BORROWING AND DEBTS FROM FINANCIAL INSTITUTIONS
163 ADVANCED RECEIVED FROM THE STATE
164 ADVANCED RECEIVED AND BLOCKED CURRENT ACCOUNT
165 DEPOSITS AND CAUTIONS RECEIVED
1651 Deposits
1652 Cautions
166 ACCRUED INTEREST

On debentures
On borrowing and debts from credit institutions
On advanced received from the state
On advanced received on account and blocked current account
On deposits and cautions received
On advanced payment on account under particular conditions
On other borrowing and debts
7 ADVANCED PAYMENT ON ACCOUNT UNDER PARTICULAR CONDITIONS
Blocked advances for capital increase
Advances on account with the state’s conditions
Advanced payment on account with the other African organization’s conditions
Advanced payment on account with the international organization’s conditions
License-holder’s right in kind
8 OTHER BORROWINGS AND DEBTS
Capitalized life annuities
Capital bill of exchange
Debts from borrowed securities
License-holder’s debts in kind
Participative borrowings
Personal profit-sharing scheme
ASING DEBTS AND ASSIMILATED CONTRACTS
EQUIVALENT LEASING DEBT IN RESPECT OF FIXED ASSETS
 EQUIVALENT LEASING DEBT IN RESPECT OF CURRENT ASSETS
ACCRUED INTEREST
1762 On equivalent leasing debt in respect of fixed assets
1763 On equivalent leasing debt in respect of current assets

17
1768 On equivalent leasing debt in respect of other contracts
178 ON EQUIVALENT LEASING DEBT IN RESPECT OF OTHER CONTRACTS
18 DEBTS CONNECTED TO THE CONTRIBUTIONS AND LIAISON ACCOUNTS OF ESTABLISHMENTS AND
HOLDING COMPANIES
181 DEBTS RELATED TO PARTICIPATIONS
1811 Debts related to participations (group companies) 1812 Debts related to participations (off group companies)
182 DEBTS WITH HOLDING COMPANIES
183 ACCRUED INTEREST ON DEBTS RELATED PARTICIPATIONS
184 PERMANENT BLOCKED ACCOUNT OF FIRMS AND BRANCHES
185 PERMANENT UNBLOCKED ACCOUNT OF FIRMS AND BRANCHES
186 LIAISON ACCOUNTS-EXPENDITURES
187 LIAISON ACCOUNTS-INCOMES
188 LIAISON ACCOUNTS OF HOLDING COMPANIES
19 FINANCIAL PROVISIONS FOR RISKS AND EXPENDITURES
191 PROVISIONS FOR LITIGATION
192 PROVISIONS IN RESPECT OF GUARANTEES GIVEN TO THIRD PARTIES
193 PROVISIONS FOR LOSSES ON UNCOMPLETED CONTRACTS
194 PROVISIONS FOR LOSSES ON EXCHANGE
195 PROVISIONS FOR TAXES
196 PROVISIONS FOR EMPLOYEES’ PENSION AND SIMILAR OBLIGATIONS
197 PROVISIONS FOR EXPENSES TO BE SPREAD OVER SEVERAL FINANCIAL YEARS
1971 Provisions for heavy repairs
198 OTHER FINANCIAL PROVISIONS FOR RISKS AND EXPENDITURES
ISHMENTS AND

p companies)
1981
1982
1983
1988
Provisions for fines and penalties
Provisions for the renewal of fixed assets (concession operators)
Self-insurance provisions
Other provisions for risks and expenditures
Class 2: Fixed Assets Account
20 DEFERRED CHARGES
201

ORIGINAL ESTABLISHMENT EXPENSES

2011
2012
2013
2014
2015
2016
2017
2018
EXPENSES TO BE SPREAD OVER SEVERAL FINANCIAL YEARS
2021
2022
2026
2028
202
Class 2: Fixed Assets Accounts
DEFERRED CHARGES

ORIGINAL ESTABLISHMENT EXPENSES

Formation expenses
Prospection expenses
Advertising and launching expenses
Pre-operating expenses
Expenses relating to the modification of the capital (merging, etc)
Entering stock exchange expenses
Restructuring expenses
Sundry establishment expenses
EXPENSES TO BE SPREAD OVER SEVERAL FINANCIAL YEARS
Deferred expenses
Expenses relating to acquisition of fixed assets
Bond and other loan issue expenses
Expenses to be spread over several financial years
202
ounts
 206 BOND REDEMPTION PREMIUMS
2061
2062
2068
21 INTANGIBLE FIXED ASSETS
211 RESEARCH AND DEVELOPMENT EXPENSES
212 PATENTS, LICENSES, CONCESSION AND SIMILAR RIGHTS
213 PACKAGE SOFTWARE’S
214 TRADE MARKS DESIGN
215 GOODWILL
216 LEASEHOLD RIGHTS
217 CREATIVE INVESTMENTS
218 OTHER RIGHTS AND INTANGIBLE FIXED ASSETS
219 INTANGIBLE FIXED ASSETS IN-PROCESS

2191
2193
2198
22 LANDS
221 AGRICULTURAL AND FORESTRY LANDS
2211
2212
2218
222 UNDEVELOPED LANDS (YARDS)
2221 Lands for building
2228 Other undeveloped lands
223 BUILDING AND CONSTRUCTION LANDS

2231
2232
2234
2235
2238
224 DEVELOPMENT WORKS ON THE LANDS
2241 Planting of trees and shrubs 2242 Other developments
225 EXTRACTIVE INDUSTRIAL SITES
2251 Quarries
226 DEVELOPED LANDS
2261 Parking
227 LANDS GIVEN TO CONCESSION OPERATORS
228 OTHER LANDS
2281 Land with buildings 2285 Lands with staff quarters
229 LAND DEVELOPMENT IN-PROGRESS
2291 Agricultural and wood lands
By: NCHENDEH C
 206 BOND REDEMPTION PREMIUMS
Ordinary bonds and debentures
Convertible bonds and debentures
Other debentures
21 INTANGIBLE FIXED ASSETS
211 RESEARCH AND DEVELOPMENT EXPENSES
212 PATENTS, LICENSES, CONCESSION AND SIMILAR RIGHTS
213 PACKAGE SOFTWARE’S
214 TRADE MARKS DESIGN
215 GOODWILL
216 LEASEHOLD RIGHTS
217 CREATIVE INVESTMENTS
218 OTHER RIGHTS AND INTANGIBLE FIXED ASSETS
219 INTANGIBLE FIXED ASSETS IN-PROCESS

Research and development expenses

Package software’s
Other rights and intangible fixed assets
22 LANDS
221 AGRICULTURAL AND FORESTRY LANDS
Agricultural land
Forestry land
Other lands
222 UNDEVELOPED LANDS (YARDS)
2221 Lands for building
2228 Other undeveloped lands
223 BUILDING AND CONSTRUCTION LANDS

For industrial and agricultural use

For administrative and commercial use
For other professional activities
For non-professional activities
Other building and construction lands
224 DEVELOPMENT WORKS ON THE LANDS
2241 Planting of trees and shrubs 2242 Other developments
225 EXTRACTIVE INDUSTRIAL SITES
2251 Quarries
226 DEVELOPED LANDS
2261 Parking
227 LANDS GIVEN TO CONCESSION OPERATORS
228 OTHER LANDS
2281 Land with buildings 2285 Lands with staff quarters
229 LAND DEVELOPMENT IN-PROGRESS
2291 Agricultural and wood lands
By: NCHENDEH CHRISTIAN
CHENDEH CHRISTIAN
 2292
2295
2298
23 BUILDINGS, FITTINGS AND OTHER INSTALLATIONS
231 INDUSTRIAL, AGRICULTURAL, ADMINISTRATIVE AND COMMERCIAL BUILDING ON OWN LANDS

2311
2312
2313
2314
2315
INFRASTRUCTURAL EQUIPMENT
2331
2332
2333
2334
2335
2338
FITTING AND FIXTURES
2341
2342
2343
2344
233
234
235 OFFICE FITTINGS
2351 General installations
2358 Others
237 INDUSTRIAL, AGRICULTURAL, COMMERCIAL BUILDING WITH CONCESSION OPERATORS
238 OTHER FITTING AND FIXTURES
239 BUILDINGS AND FITTING IN-PROGRESS
24 EQUIPMENT
241 INDUSTRIAL AND COMMERCIAL MACHINERY AND EQUIPMENT

2411
2412
2413
2414
 242 AGRICULTURAL MACHINERY AND TOOLS
2421 Agricultural equipment
2422 Agricultural tools
243 IDENTIFIABLE RECOVERABLE PACKAGING EQUIPMENT
244 FURNITURE AND EQUIPMENT

2441
2442
2443
 Uncovered lands
Extractive industrial sites
Other lands
23 BUILDINGS, FITTINGS AND OTHER INSTALLATIONS
231 INDUSTRIAL, AGRICULTURAL, ADMINISTRATIVE AND COMMERCIAL BUILDING ON OWN LANDS

Industrial buildings
Agricultural buildings
Administrative and commercial lands
Staff buildings
Other buildings
INFRASTRUCTURAL EQUIPMENT
Earth roads
Railways
Navigation channels
Dams, dykes
Airport tracks
Others
FITTING AND FIXTURES
Specialized complex installations on own lands
Specialized installations on third parties’ lands
Specific installations on own lands
Specific installations on third parties’ lands
233
234
235 OFFICE FITTINGS
2351 General installations
2358 Others
237 INDUSTRIAL, AGRICULTURAL, COMMERCIAL BUILDING WITH CONCESSION OPERATORS
238 OTHER FITTING AND FIXTURES
239 BUILDINGS AND FITTING IN-PROGRESS
24 EQUIPMENT
241 INDUSTRIAL AND COMMERCIAL MACHINERY AND EQUIPMENT

Industrial equipment
Industrial tools
Commercial equipment
Commercial tools
242 AGRICULTURAL MACHINERY AND TOOLS
2421 Agricultural equipment
2422 Agricultural tools
243 IDENTIFIABLE RECOVERABLE PACKAGING EQUIPMENT
244 FURNITURE AND EQUIPMENT

Office equipment
Computer equipment
Automated office equipment
LANDS
 By: NCHENDEH C
2444
2446
2447
TRANSPORT EQUIPMENT
2451
2452
2453
2454
2455
2456
2458
245
246 AGRICULTURAL AND LIVESTOCK FIXED ASSETS
2461
2462
2463
2465
2468
247 PLANTS AND MACHINERIES
248 OTHER EQUIPMENT
2481 Collections and antiquities
249 EQUIPMENT IN-PROGRESS

2491
2492
2493
2494
2495
2496
2497
2498
25 ADVANCES AND PAYMENTS ON ACCOUNT FOR FIXED ASSETS
251 ADVANCES AND PAYMENTS ON ACCOUNT FOR INTANGIBLE FIXED ASSETS
252 ADVANCES AND PAYMENTS ON ACCOUNT FOR TANGIBLE FIXED ASSETS
26 PARTICIPATION CERTIFICATES (SHARES)
261 PARTICIPATION IN COMPANIES FULLY UNDER CONTROL
262 PARTICIPATION IN COMPANIES UNDER JOINT CONTROL
263 PARTICIPATION IN COMPANIES UNDER A NOTABLE INFLUENCE
265 PARTICIPATION IN PROFESSIONAL ORGANIZATIONS
266 PARTICIPATION IN ECONOMIC INTEREST GROUPS (EID)
268 OTHER PARTICIPATION CERTIFICATES
27 OTHER FINANCIAL FIXED ASSETS
271 NON-COMMERCIAL LOANS AND CREDITS
2711
2712
2713
 By: NCHENDEH CHRISTIAN
Office furniture
Building, furniture and equipment
Staff building, furniture and equipment
TRANSPORT EQUIPMENT
Automobile equipment
Railway equipment
Maritime equipment
Navigation equipment
Airway equipment
Hypo mobile equipment
Others (bicycle, motorcycle etc.)
245
246 AGRICULTURAL AND LIVESTOCK FIXED ASSETS
Livestock, work animals
Livestock, breeding stock
Watch animals
Agricultural plantations
Others
247 PLANTS AND MACHINERIES
248 OTHER EQUIPMENT
2481 Collections and antiquities
249 EQUIPMENT IN-PROGRESS

Industrial and commercial equipment and tools

Agricultural equipment and tools
Packaging equipment (recoverable and identifiable)
Office furniture and equipment
Transport equipment
Agricultural and livestock fixed assets
Planting and fittings
Other equipment
25 ADVANCES AND PAYMENTS ON ACCOUNT FOR FIXED ASSETS
251 ADVANCES AND PAYMENTS ON ACCOUNT FOR INTANGIBLE FIXED ASSETS
252 ADVANCES AND PAYMENTS ON ACCOUNT FOR TANGIBLE FIXED ASSETS
26 PARTICIPATION CERTIFICATES (SHARES)
261 PARTICIPATION IN COMPANIES FULLY UNDER CONTROL
262 PARTICIPATION IN COMPANIES UNDER JOINT CONTROL
263 PARTICIPATION IN COMPANIES UNDER A NOTABLE INFLUENCE
265 PARTICIPATION IN PROFESSIONAL ORGANIZATIONS
266 PARTICIPATION IN ECONOMIC INTEREST GROUPS (EID)
268 OTHER PARTICIPATION CERTIFICATES
27 OTHER FINANCIAL FIXED ASSETS
271 NON-COMMERCIAL LOANS AND CREDITS
Participative loans
Loans to shareholders (or partners)
Capital bills of exchange
CHENDEH CHRISTIAN
 By: NCHENDEH C
2714 Shares loaned
272 LOANS TO PERSONNEL
2721
2722
2728
273 CREDIT ON THE STATE
2731 Guarantee deduction
2733 Regulated funds
2738 Others
274 FIXED SECURITIES (SHARES AND STOCKS)
2741 Fixed investment on portfolio activity (FSPA) 2742 Participative securities
2743 Investment certificates
2744 Common investments shares (CS) 2748 Other fixed investments
275 DEPOSITS AND CAUTION PAID

2751
2752
2753
2754
2755
2756
2757
2758
ACCRUED INTERESTS
2761
2762
2763
2764
2765
2767
2768
276
277 CREDITS CONNECTED TO PARTICIPATION AND ADVANCES TO EIG
2771
2772
2773
2774
OTHER FINANCIAL FIXED ASSETS
2781
 2782
2785
278
28 DEPRECIATIONS
281 DEPRECIATION FOR INTANGIBLE ASSETS
2811 Depreciations for research and development expenses
2812 Depreciations for patents, licenses, concessions and similar rights
 By: NCHENDEH CHRISTIAN
2714 Shares loaned
272 LOANS TO PERSONNEL
Fixed assets loans
Furniture and installation loans
other loans (study expenses)
273 CREDIT ON THE STATE
2731 Guarantee deduction
2733 Regulated funds
2738 Others
274 FIXED SECURITIES (SHARES AND STOCKS)
2741 Fixed investment on portfolio activity (FSPA) 2742 Participative securities
2743 Investment certificates
2744 Common investments shares (CS) 2748 Other fixed investments
275 DEPOSITS AND CAUTION PAID

Deposits for prepaid rents

Deposits for electricity
Deposits for water
Deposits for gas
Deposits for telephone, telex, and fax
Deposits on public contracts
Deposits on other transactions
Other guarantees and deposits
ACCRUED INTERESTS
On non-commercial loans and credits
On loans to personnel
On credits on the state
On fixed shares and stocks
On deposits and caution paid
On credits connected to participation
On sundry financial fixed assets
276
277 CREDITS CONNECTED TO PARTICIPATION AND ADVANCES TO EIG
Credits connected to participation (group)
Credits connected to participation (off group)
Credits connected to holding companied
Advances paid to EIG
OTHER FINANCIAL FIXED ASSETS
Group’s sundry credits
 Off group’s sundry credits
Gold and precious metal
278
28 DEPRECIATIONS
281 DEPRECIATION FOR INTANGIBLE ASSETS
2811 Depreciations for research and development expenses
2812 Depreciations for patents, licenses, concessions and similar rights
CHENDEH CHRISTIAN
 2813 Depreciations for package software
2814 Depreciation for trademarks, designs
2815 Depreciations for goodwill
2816 Depreciations for leasehold right
2817 Depreciations for creative investments
2818 Depreciations for other rights and intangible fixed assets
DEPRECIATIONS FOR LANDS
2821 Depreciations for agricultural and wool lands
2824 Depreciations for development works on the lands
2825 Depreciations for extractive industrial sites
DEPRECIATIONS FOR BUILDINGS, FITTINGS AND OTHER INSTALLATIONS
2831 Depreciations for industrial, agricultural, administrative and commercial buildings
on own lands
2832 Depreciations for industrial, agricultural, administrative and commercial buildings
on third parties’ lands
2833 Depreciations for infrastructural equipment’s
2834 Depreciations for fitting and fixtures
2835 Depreciations for office fittings
2837 Depreciations for industrial, agricultural, administrative and commercial building
given to concession operators
2838 Depreciations for other fittings and fixtures
DEPRECIATIONS FOR EQUIPMENT
2841 Depreciations for industrial, and commercial machinery and tools
2842 Depreciations for agricultural machinery and tools
2843 Depreciations for recoverable and identifiable packing equipment
2844 Depreciations for office furniture and equipment
2845 Depreciations for transport equipment
2846 Depreciations for agricultural and livestock fixed assets
2847 Depreciations for plants and machinery
2848 Depreciations for other equipment
282
283
284
29 PROVISIONS FOR DEPRECIATION
291 PROVISIONS FOR INTANGIBLE FIXED ASSETS
2912 Provisions for patents, licenses, concessions and similar rights
2913 Provisions for package software
2914 Provisions for trademarks design
2915 Provisions for goodwill
 2916 Provisions for leasehold rights
2917 Provisions for creative investments
2918 Provisions for other rights and intangible fixed assets
2919 Provisions for tangible fixed assets in-progress
PROVISIONS FOR DEPRECIATION OF LANDS
2921 Provisions for agricultural and wool lands
2922 Provisions for undeveloped lands
2923 Provisions for built lands
2924 Provisions for development works on lands
292
 By: NCHENDEH CHRISTIAN

ALLATIONS
d commercial buildings

d commercial buildings

d commercial building

nd tools

uipment

ghts
 2925
2926
2927
2928
2929
PROVISIONS FOR BUILDINGS, FITTINGS AND OTHER INSTALLATIONS
2931

2932

2933
2934
2935
2937

2938
2939
PROVISIONS FOR EQUIPMENT
2941
2942
2943
2944
2945
2946
2947
2948
2949
293
294
295 PROVISIONS FOR ADVANCES AND PAYMENT ON ACCOUNT FOR FIXED ASSETS
2951 Provisions for advances and payments on account for intangible fixed assets 2952 Provisions for advances
on account for tangible assets
296 PROVISIONS FOR PARTICIPATION CERTIFICATES (SHARES)

2961
2962
2963
2965
2966
PROVISIONS FOR OTHER FINANCIAL FIXED ASSETS
2971
2972
2973
2974
2975
2977
2978
297
 Provisions for extractive industrial sites
Provisions for developed lands
Provisions for lands given to concession operators
Provisions for other lands
Provisions for development on lands in-progress
PROVISIONS FOR BUILDINGS, FITTINGS AND OTHER INSTALLATIONS
Provisions for industrial, agricultural, administrative and commercial buildings on
own lands
Provisions for industrial, agricultural, administrative and commercial buildings on
third parties’ lands
Provisions for infrastructural equipment
Provisions for fittings and fixtures
Provisions for office fittings
Provisions for industrial, agricultural and commercial buildings with concessions
operators
Provisions for other fittings and fixtures
Provisions for buildings and fittings in-progress
PROVISIONS FOR EQUIPMENT
Provisions for industrial and commercial machinery and equipment
Provisions for agricultural machinery and tools
Provisions for identifiable recoverable packing equipment
Provisions for furniture and equipment
Provisions for transport equipment
Provisions for agricultural and livestock fixed assets
Provisions for plants and machinery
Provisions for other equipment
Provisions for equipment in-progress
293
294
295 PROVISIONS FOR ADVANCES AND PAYMENT ON ACCOUNT FOR FIXED ASSETS
2951 Provisions for advances and payments on account for intangible fixed assets 2952 Provisions for advances and payment
on account for tangible assets
296 PROVISIONS FOR PARTICIPATION CERTIFICATES (SHARES)

Provisions for participation in companies fully under control

Provisions for participation in companies under joint control
Provisions for participation in companies under a notable influence
Provisions for participation in professional organizations
Provisions for participation in economic interest groups
PROVISIONS FOR OTHER FINANCIAL FIXED ASSETS
Provisions for non-commercial loans and credits
Provisions for loans to personnel
 Provisions for credits on the state
Provisions for fixed securities (shares and stocks)
Provisions for deposits and cautions paid
Provisions for credits connected to participation and advances to EIG
Provisions for other financial fixed assets
297
s for advances and payment
Class 3: Stock Accounts
31 STOCK OF GOODS
311 STOCK OF GOODS A
3111 Stock of goods A1 3112 Stock of goods A2
312 STOCK OF GOODS B
3121 Stock of goods B1 3122 Stock of goods B2
318 STOCK OF GOODS OFF ORDINARY ACTIVITIES
32 RELATED RAW MATERIALS AND STORES
321 MATERIALS A
322 MATERIALS B
323 STORES (A,B)
33 OTHER SUPPLIES
331 CONSUMABLE MATERIALS
332 WORKSHOPS AND FACTORY STORES
333 WAREHOUSE STORES
334 OFFICE MATERIALS
335 CONTAINERS EQUIPMENT

3351
3352
3353
3358
338 OTHER MATERIALS
34 PRODUCTS IN-PROCESS
341 PRODUCTS IN-PROCESS
3411 Products in-process P1 3412 Products in-process P2
342 WORKS IN-PROGRESS
3421 Works in-progress W1 3422 Works in-progress W2
343 INTERMEDIATE PRODUCTS IN-PROCESS
3431 Intermediate products A 3432 Intermediate products B
344 RESIDUAL PRODUCTS IN-PROCESS
3441 Residuals products A 3442 Residuals products B
35 SERVICE IN-PROGRESS
351 STUDIES IN-PROGRESS
3511 Studies in-progress S1 3512 Studies in-progress S2
352 SERVICES RENDERED IN-PROGRESS
3521 Services rendered R1 3522 Services rendered R2
36 FINISHED PRODUCTS
361 FINISHED PRODUCTS A
362 FINISHED PRODUCTS B
37 RESIDUAL AND INTERMEDIATE PRODUCTS
371 INTERMEDIATE PRODUCTS
3711 Intermediate products A 3712 Intermediate products
372 RESIDUAL PRODUCTS
Class 3: Stock Accounts
STOCK OF GOODS
STOCK OF GOODS A
1 Stock of goods A1 3112 Stock of goods A2
STOCK OF GOODS B
1 Stock of goods B1 3122 Stock of goods B2
STOCK OF GOODS OFF ORDINARY ACTIVITIES
RELATED RAW MATERIALS AND STORES
MATERIALS A
MATERIALS B
STORES (A,B)
OTHER SUPPLIES
CONSUMABLE MATERIALS
WORKSHOPS AND FACTORY STORES
WAREHOUSE STORES
OFFICE MATERIALS
CONTAINERS EQUIPMENT

Non-returnable containers equipment

Unidentifiable recoverable containers
Mixed usage containers
Other containers
OTHER MATERIALS
PRODUCTS IN-PROCESS
PRODUCTS IN-PROCESS
1 Products in-process P1 3412 Products in-process P2
342 WORKS IN-PROGRESS
3421 Works in-progress W1 3422 Works in-progress W2
343 INTERMEDIATE PRODUCTS IN-PROCESS
3431 Intermediate products A 3432 Intermediate products B
344 RESIDUAL PRODUCTS IN-PROCESS
3441 Residuals products A 3442 Residuals products B
35 SERVICE IN-PROGRESS
351 STUDIES IN-PROGRESS
3511 Studies in-progress S1 3512 Studies in-progress S2
352 SERVICES RENDERED IN-PROGRESS
3521 Services rendered R1 3522 Services rendered R2
36 FINISHED PRODUCTS
361 FINISHED PRODUCTS A
362 FINISHED PRODUCTS B
37 RESIDUAL AND INTERMEDIATE PRODUCTS
371 INTERMEDIATE PRODUCTS
3711 Intermediate products A 3712 Intermediate products
372 RESIDUAL PRODUCTS
 3721
3722
3723
38 STOCK IN-TRANSIT, AWAITING RECEPTION OR ON CONSIGNMENT
381 STOCK OF GOODS IN-TRANSIT
382 RELATED RAW MATERIALS AND STORES IN-TRANSIT
383 OTHER SUPPLIES IN-TRANSIT
386 FINISHED PRODUCTS IN-TRANSIT
387 STOCK AWAITING RECEPTION OR ON CONSIGNMENT
3871 Stock on consignment
3872 Stock awaiting reception
388 STOCK FROM SCRAPPED OR REJECTED FIXED ASSETS
39 DEPRECIATIONS OF STOCKS
391 DEPRECIATIONS OF STOCK OF GOODS
392 DEPRECIATIONS OF STOCKS OF RAW MATERIAL AND STORES
393 DEPRECIATIONS OF STOCKS OF OTHER SUPPLIES
394 DEPRECIATIONS OF PRODUCTS IN-PROCESS
395 DEPRECIATIONS OF SERVICES IN-PROCESS
396 DEPRECIATIONS OF STOCKS OF FINISHED PRODUCTS
By: NCHENDEH C
 Wastes
Scraps
Recoverable wastes and scraps
38 STOCK IN-TRANSIT, AWAITING RECEPTION OR ON CONSIGNMENT
STOCK OF GOODS IN-TRANSIT
RELATED RAW MATERIALS AND STORES IN-TRANSIT
OTHER SUPPLIES IN-TRANSIT
FINISHED PRODUCTS IN-TRANSIT
STOCK AWAITING RECEPTION OR ON CONSIGNMENT
3871 Stock on consignment
3872 Stock awaiting reception
STOCK FROM SCRAPPED OR REJECTED FIXED ASSETS
39 DEPRECIATIONS OF STOCKS
391 DEPRECIATIONS OF STOCK OF GOODS
392 DEPRECIATIONS OF STOCKS OF RAW MATERIAL AND STORES
393 DEPRECIATIONS OF STOCKS OF OTHER SUPPLIES
394 DEPRECIATIONS OF PRODUCTS IN-PROCESS
395 DEPRECIATIONS OF SERVICES IN-PROCESS
396 DEPRECIATIONS OF STOCKS OF FINISHED PRODUCTS
By: NCHENDEH CHRISTIAN
CHENDEH CHRISTIAN
 397 DEPRECIATIONS OF STOCKS OF THE RESIDUAL AND INTERMEDIATES PRODUCTS
398 DEPRECIATIONS OF THE STOCKS IN-TRANSIT, AWAITING RECEPTION OR ON CONSIGNMENT

Class 4: Third Party Account

40 SUPPLIERS AND ACCOUNTS PAYABLE
401

SUPPLIERS, DEBTS IN ACCOUNTS

4011
4012
4013
4017
SUPPLIERS, BILLS PAYABLE
4021
4022
4023
SUPPLIERS, INVOICES RECEIVABLE
4081
4082
4083
4086
SUPPLIERS, DEBTORS
4091
4092
4093
4094
402
408
409
 397 DEPRECIATIONS OF STOCKS OF THE RESIDUAL AND INTERMEDIATES PRODUCTS
398 DEPRECIATIONS OF THE STOCKS IN-TRANSIT, AWAITING RECEPTION OR ON CONSIGNMENT

Class 4: Third Party Accounts

SUPPLIERS AND ACCOUNTS PAYABLE

SUPPLIERS, DEBTS IN ACCOUNTS

Suppliers
Suppliers, group companies
Suppliers, sub-contractors
Suppliers, guarantee retentions
SUPPLIERS, BILLS PAYABLE
Suppliers, bills payable
Suppliers, groups companies bills payable
Suppliers, subcontractors bills payable
SUPPLIERS, INVOICES RECEIVABLE
Suppliers
Suppliers, group companies
Suppliers, subcontractors
Suppliers, accrued interest
SUPPLIERS, DEBTORS
Suppliers, advances and payment on accounts
Suppliers, group companies, advances and payments on accounts
Suppliers, sub-contractors, advances and payments on accounts
Suppliers, deposit on returnable containers
402
408
409
NMENT

unts
 By: NCHENDEH C
4095 Suppliers, guarantee retentions
4096 Suppliers, group companies, guarantee retentions 4097 Suppliers, sub-contractor, guarantee retentions 4098
bonus, and other educations receivable
41 CUSTOMERS AND RELATED ACCOUNTS
411 CUSTOMERS

4111
4112
4114
4115
4117
4118
412 CUSTOMERS-BILLS RECEIVABLE IN THE PORTFOLIO
4121
4122
4124
4125
414 CREDITS ON DISPOSAL OF FIXED ASSETS
4141 Credits on account 4142 Bills receivable
415 CUSTOMERS, IMMATURE DISCOUNTED BILLS
416 CUSTOMERS IN LITIGATION OR DOUBTFUL
4161 Customers credits in litigation 4162 Doubtful customers
418 CUSTOMERS REVENUES RECEIVABLE
4181 Customers, invoices to be established 4186 Customers, accrued interest
419 CUSTOMERS, CREDITORS

4191
4192
4194
4198
42 PERSONNEL
421 PERSONNEL, ADVANCES AND PAYMENTS ON ACCOUNT
4211
4212
4213
422 PERSONNEL, WAGES AND ACCRUED SALARIES
423 PERSONNEL, SEIZURES, STOPPAGE
4231
4232
4233
424 PERSONNEL, INTERNATIONAL SOCIAL WELFARES
4241 Medical welfare
4242 Family allowances

By: NCHENDEH C
 By: NCHENDEH CHRISTIAN
4095 Suppliers, guarantee retentions
4096 Suppliers, group companies, guarantee retentions 4097 Suppliers, sub-contractor, guarantee retentions 4098 Rebate,
bonus, and other educations receivable
41 CUSTOMERS AND RELATED ACCOUNTS
411 CUSTOMERS

Customers
Customers-group companies
Customers-states and public collectivities
Customers-international organizations
Customers-guarantee retentions
Customers relief of value added tax (VAT)
412 CUSTOMERS-BILLS RECEIVABLE IN THE PORTFOLIO
Customers-bills receivable
Customers-group companies, bills receivable
State and public collectivities, bills receivable
International organizations, bills receivable
414 CREDITS ON DISPOSAL OF FIXED ASSETS
4141 Credits on account 4142 Bills receivable
415 CUSTOMERS, IMMATURE DISCOUNTED BILLS
416 CUSTOMERS IN LITIGATION OR DOUBTFUL
4161 Customers credits in litigation 4162 Doubtful customers
418 CUSTOMERS REVENUES RECEIVABLE
4181 Customers, invoices to be established 4186 Customers, accrued interest
419 CUSTOMERS, CREDITORS

Customers, advance received on account

Customers, group companies, advance received on account
Customers, debts for containers deposit
Rebate, bonus and other deductions to be granted
42 PERSONNEL
421 PERSONNEL, ADVANCES AND PAYMENTS ON ACCOUNT
personnel, advances on account
Personnel, payments on account
Personnel, advanced expenses and goods supplied
422 PERSONNEL, WAGES AND ACCRUED SALARIES
423 PERSONNEL, SEIZURES, STOPPAGE
Personnel-stoppages
 Personnel-seizures
Personnel, notice to third parties
424 PERSONNEL, INTERNATIONAL SOCIAL WELFARES
4241 Medical welfare
4242 Family allowances

By: NCHENDEH CHRISTIAN

CHENDEH CHRISTIAN

tentions 4098 Rebate,

CHENDEH CHRISTIAN
 4245 Social organizations connected to companies 4248 Other internal welfares
425 PERSONNEL REPRESENTATIVES

4251
4252
4258
426 PERSONNEL-PROFITS-SHARING SCHEME
427 PERSONNEL-DEPOSITS
428 PERSONNEL-ACCRUED EXPENSES AND REVENUES RECEIVABLE

4281
4286
4287
43 SOCIAL ORGANIZATIONS
431 SOCIAL SAFETY
4311
4312
4313
4314
4318
432 ADDITIONAL RETIREMENT FUNDS
433 OTHER SOCIAL ORGANIZATIONS
4331 Mutual funds
438 SOCIAL ORGANIZATION-ACCRUED EXPENSES AND REVENUES RECEIVABLE

4381
4382
4386
4387
44 THE STATS AND PUBLIC COLLECTIVITIES
441 STATE, TAXES ON PROFITS
442 STATE, OTHER TAXES AND RATES
4421 State taxes and rates
4422 Public collectivities taxes and rates
4423 Taxes and rates payable by debenture holders 4424 Taxes and rates payable by shareholders 4426 Custom
4427 Other taxes and rates
443 STATE, VAT INVOICED
4431 VAT invoiced on sales
4432 VAT invoiced on services rendered 4433 VAT invoiced on works (contracts)
4434 VAT invoiced on production for own use 4435 VAT invoiced on bills to be established
444 STATE VAT DUE OR VAT CREDIT
4441 State VAT due
By: NCHENDEH C
 4245 Social organizations connected to companies 4248 Other internal welfares
425 PERSONNEL REPRESENTATIVES

Personnel delegates
Trade unions and work council
Other personnel representatives
426 PERSONNEL-PROFITS-SHARING SCHEME
427 PERSONNEL-DEPOSITS
428 PERSONNEL-ACCRUED EXPENSES AND REVENUES RECEIVABLE

Personnel, provisioned debts for paid leaves

Other accrued expenses
Revenues receivable
43 SOCIAL ORGANIZATIONS
431 SOCIAL SAFETY
Family allowances
Industrial accidents
Compulsory retirement funds
Optional retirement funds
Other social contributions
432 ADDITIONAL RETIREMENT FUNDS
433 OTHER SOCIAL ORGANIZATIONS
4331 Mutual funds
438 SOCIAL ORGANIZATION-ACCRUED EXPENSES AND REVENUES RECEIVABLE

Social expenses on accrued allowances

Accrued expenses on paid leaves
Other accrued expenses
Revenues receivable
44 THE STATS AND PUBLIC COLLECTIVITIES
441 STATE, TAXES ON PROFITS
442 STATE, OTHER TAXES AND RATES
4421 State taxes and rates
4422 Public collectivities taxes and rates
4423 Taxes and rates payable by debenture holders 4424 Taxes and rates payable by shareholders 4426 Custom duties
4427 Other taxes and rates
443 STATE, VAT INVOICED
4431 VAT invoiced on sales
4432 VAT invoiced on services rendered 4433 VAT invoiced on works (contracts)
4434 VAT invoiced on production for own use 4435 VAT invoiced on bills to be established
444 STATE VAT DUE OR VAT CREDIT
4441 State VAT due
By: NCHENDEH CHRISTIAN
426 Custom duties
CHENDEH CHRISTIAN
 4449 State VAT credit to carry forward
445 STATE VAT RECOVERABLE
4451 VAT recoverable on fixed assets 4452 VAT recoverable on purchases 4453 VAT recoverable on transport
4454 VAT recoverable on external services and other expenses 4455 VAT recoverable on invoices to receive
4456 VAT transferred by other corporations
446 STATE, OTHER TURNOVER TAXES
447 STATE, TAX DEDUCTIONS AT SOURCE

4471
4472
4473
4474
4478
448 STATE, ACCRUED EXPENSES AND REVENUES RECEIVABLE
4486 Accrued expenses
4487 Revenues receivable
449 STATES SUNDRY CREDITS AND DEBTS
45

4491
4492
4493
4494
4495
4496
4499
INTERNATIONAL ORGANIZATIONS
451 TRANSACTIONS WITH AFRICAN ORGANIZATIONS
452 TRANSACTIONS WITH OTHER INTERNATIONAL ORGANIZATIONS
458 INTERNATIONAL ORGANIZATIONS APPROPRIATIONS FUNDS AND SUBSIDIES
RECEIVABLE
4581 International organizations- appropriations funds receivable 4582 International organizations-subsidies
receivable
46 SHAREHOLDERS (PARTNERS) –GROUP COMPANIES
461 SHAREHOLDER-TRANSACTIONS RELATING TO THE CAPITAL
4611
4612
4613
4614
4615
4616
4617
4618
4619
462 SHAREHOLDER-CURRENT ACCOUNTS
By: NCHENDEH C
 4449 State VAT credit to carry forward
445 STATE VAT RECOVERABLE
4451 VAT recoverable on fixed assets 4452 VAT recoverable on purchases 4453 VAT recoverable on transport
4454 VAT recoverable on external services and other expenses 4455 VAT recoverable on invoices to receive
4456 VAT transferred by other corporations
446 STATE, OTHER TURNOVER TAXES
447 STATE, TAX DEDUCTIONS AT SOURCE

General income taxes

Taxes on salaries and wages
National contributions
National contributions for solidarity
Other taxes and contributions
448 STATE, ACCRUED EXPENSES AND REVENUES RECEIVABLE
4486 Accrued expenses
4487 Revenues receivable
449 STATES SUNDRY CREDITS AND DEBTS
45

State-guarantee debentures
State-advances and payments on account for taxes
State-appropriation funds receivable
State-equipment subsides receivable
State-operating subsides receivable
State-adjustment subsides receivable
State-provisioned for regulated funds
TERNATIONAL ORGANIZATIONS
TRANSACTIONS WITH AFRICAN ORGANIZATIONS
TRANSACTIONS WITH OTHER INTERNATIONAL ORGANIZATIONS
INTERNATIONAL ORGANIZATIONS APPROPRIATIONS FUNDS AND SUBSIDIES
RECEIVABLE
4581 International organizations- appropriations funds receivable 4582 International organizations-subsidies
receivable
46 SHAREHOLDERS (PARTNERS) –GROUP COMPANIES
461 SHAREHOLDER-TRANSACTIONS RELATING TO THE CAPITAL
Shareholders, contributions in kind
Shareholders, contributions in cash
Shareholders, unpaid subscribed capital
Shareholders, unpaid called up capital
Shareholders, payments on the capital increase
Shareholders, anticipated payments
Defaulting shareholders
Other shareholders contributions
Shareholders, capital redemption (payable back)
462 SHAREHOLDER-CURRENT ACCOUNTS
By: NCHENDEH CHRISTIAN
le on transport
s to receive
CHENDEH CHRISTIAN
4621 Principal
4626 Accrued interests
463 SHAREHOLDERS JOINT TRANSACTIONS
465 SHAREHOLDERS’ DIVIDENDS PAYABLE
466 GROUP COMPANIES CURRENT ACCOUNTS
467 SHAREHOLDERS, OUTSTANDING ON THE CALLED-UP CAPITAL
47 SUNDRY DEBTORS AND CREDITORS
471 PENDING ACCOUNTS (TEMPORARY ACCOUNTS)
4711 Sundry debtors
4712 Sundry creditors
472 OUTSTANDING PAYMENTS ON UNPAID SECURITIES (SHARES)

4726
4727
4728
474 PERIODIC APPROPRIATION OF EXPENSES AND REVENUES
4746 Expenses
4747 Revenues
475 CREDITS ON WORKS IN-PROGRESS
476 EXPENSES IN ADVANCE
477 REVENUES IN ADVANCE
478 ASSETS CONVERSION VARIANCE

4781
4782
4788
LIABILITIES CONVERSION VARIANCE
4791
4792
4798
479
48 CREDITS AND DEBTS OFF ORDINARY ACTIVITIES (OOA)
481 SUPPLIERS OF EQUIPMENT-GOODS
4811
4812
4817
4818
482 SUPPLIERS OF EQUIPMENT-BILLS PAYABLE
483 DEBTS FROM THE PURCHASE OF SHORT TERM SECURITIES
484 OTHER DEBTS OFF ORDINARY ACTIVITIES
485 CREDITS ON DISPOSAL OF FIXED ASSETS
4851
4852
4857
4858
486 CREDITS ON DISPOSAL OF SHORT TERM SECURITIES
488 OTHER CREDITS OFF ORDINARY ACTIVITIES

By: NCHENDEH C
49 DEPRECIATIONS AND PROVISIONED RISKS (THIRD PARTIES)
490 PROVISIONS FOR SUPPLIERS’ ACCOUNTS
491 PROVISIONS FOR CUSTOMERS’ ACCOUNTS
4911 Litigious debts
4912 Doubtful debts
492 DEPRECIATIONS OF PERSONNEL ACCOUNTS
493 DEPRECIATIONS OF SOCIAL ORGANIZATION ACCOUNTS
494 DEPRECIATIONS OF STATE AND PUBLIC COLLECTIVITIES ACCOUNTS
495 DEPRECIATIONS OF INTERNATIONAL ORGANIZATIONS ACCOUNTS
496 DEPRECIATIONS OF SHAREHOLDERS ACCOUNTS AND GROUP COMPANIES ACCOUNTS
4962 Shareholders current accounts 4963 Shareholders joint transactions 4966 Group companies current accounts
497 PROVISIONS FOR SUNDRY DEBTS
498 PROVISIONS FOR CREDITORS OFF ORDINARY ACTIVITIES
4981 Credits on disposals of fixed assets
4982 Credits on disposal of short term securities 4983 Other credits off ordinary activities
499 PROVISIONED RISKS
4991 On operating activities
4998 On transactions off ordinary activities
4621 Principal
4626 Accrued interests
463 SHAREHOLDERS JOINT TRANSACTIONS
465 SHAREHOLDERS’ DIVIDENDS PAYABLE
466 GROUP COMPANIES CURRENT ACCOUNTS
467 SHAREHOLDERS, OUTSTANDING ON THE CALLED-UP CAPITAL
47 SUNDRY DEBTORS AND CREDITORS
471 PENDING ACCOUNTS (TEMPORARY ACCOUNTS)
4711 Sundry debtors
4712 Sundry creditors
472 OUTSTANDING PAYMENTS ON UNPAID SECURITIES (SHARES)

Participation certificates (shares)

Fixed certificates
Short term securities
474 PERIODIC APPROPRIATION OF EXPENSES AND REVENUES
4746 Expenses
4747 Revenues
475 CREDITS ON WORKS IN-PROGRESS
476 EXPENSES IN ADVANCE
477 REVENUES IN ADVANCE
478 ASSETS CONVERSION VARIANCE

Credits decrease
Debts increase
Differences compensated by the exchange coverage
LIABILITIES CONVERSION VARIANCE
Credits decrease
Debts increase
Differences compensated by the exchange coverage
479
48 CREDITS AND DEBTS OFF ORDINARY ACTIVITIES (OOA)
481 SUPPLIERS OF EQUIPMENT-GOODS
Suppliers of intangible fixed assets
Suppliers of tangible fixed assets
Guarantee retentions
Invoice to be established
482 SUPPLIERS OF EQUIPMENT-BILLS PAYABLE
483 DEBTS FROM THE PURCHASE OF SHORT TERM SECURITIES
484 OTHER DEBTS OFF ORDINARY ACTIVITIES
485 CREDITS ON DISPOSAL OF FIXED ASSETS
 On account
Bills receivable
Guarantee retention
Invoice to be established
486 CREDITS ON DISPOSAL OF SHORT TERM SECURITIES
488 OTHER CREDITS OFF ORDINARY ACTIVITIES

By: NCHENDEH CHRISTIAN

49 DEPRECIATIONS AND PROVISIONED RISKS (THIRD PARTIES)
490 PROVISIONS FOR SUPPLIERS’ ACCOUNTS
491 PROVISIONS FOR CUSTOMERS’ ACCOUNTS
4911 Litigious debts
4912 Doubtful debts
492 DEPRECIATIONS OF PERSONNEL ACCOUNTS
493 DEPRECIATIONS OF SOCIAL ORGANIZATION ACCOUNTS
494 DEPRECIATIONS OF STATE AND PUBLIC COLLECTIVITIES ACCOUNTS
495 DEPRECIATIONS OF INTERNATIONAL ORGANIZATIONS ACCOUNTS
496 DEPRECIATIONS OF SHAREHOLDERS ACCOUNTS AND GROUP COMPANIES ACCOUNTS
4962 Shareholders current accounts 4963 Shareholders joint transactions 4966 Group companies current accounts
497 PROVISIONS FOR SUNDRY DEBTS
498 PROVISIONS FOR CREDITORS OFF ORDINARY ACTIVITIES
4981 Credits on disposals of fixed assets
4982 Credits on disposal of short term securities 4983 Other credits off ordinary activities
499 PROVISIONED RISKS
4991 On operating activities
4998 On transactions off ordinary activities
CHENDEH CHRISTIAN
rrent accounts
By: NCHENDEH CHRISTIAN

CLASS5:CASHACCOUN
S
50 SHORT TERM SECURITIES
501 TREASURY SECURITIES AND CASH BONDS
5011
5012
5013
SHARES (STOCK)
5021
5022
5023
5024
5025
DEBENTURES
5031
5032
5033
5035
502
503
504 SUBSCRIPTION BONDS
5042 Shares subscription bonds 5043 Debentures subscription bonds
505 NEGOTIABLE STOCK OFF REGION
506 ACCRUED INTEREST

5061
5062
5063
508 OTHER ASSIMILATED SECURITIES
51 RECEIVABLES
511 BILLS AWAITING COLLECTIONS
512 BILLS FOR COLLECTION
513 CHEQUES AWAITING COLLECTION
514 CHEQUES FOR COLLECTION
515 CREDIT CARDS AWAITING COLLECTION
518 OTHER RECEIVABLE FOR COLLECTION
5181
5182
5185
5186
5187
52 BANKS
521 LOCAL BANKS
5211 Bank X

By: NCHENDEH C
 NCHENDEH CHRISTIAN

CLASS5:CASHACCOUNT
SSHORT TERM SECURITIES
1 TREASURY SECURITIES AND CASH BONDS
Short term treasury securities
Short term securities of financial organizations
Cash bonds subscribed
SHARES (STOCK)
Own shares
Quoted shares
Unquoted shares
Empty shares (investment certificates, vote right)
Other shares
DEBENTURES
Debentures issued by a company
Quoted debentures
Unquoted debentures
Other debentures
502
503
504 SUBSCRIPTION BONDS
5042 Shares subscription bonds 5043 Debentures subscription bonds
505 NEGOTIABLE STOCK OFF REGION
506 ACCRUED INTEREST

Shares term treasury securities and cash bonds

Shares (stock)
Debentures
508 OTHER ASSIMILATED SECURITIES
51 RECEIVABLES
BILLS AWAITING COLLECTIONS
BILLS FOR COLLECTION
CHEQUES AWAITING COLLECTION
CHEQUES FOR COLLECTION
CREDIT CARDS AWAITING COLLECTION
OTHER RECEIVABLE FOR COLLECTION
 Warrants
Promissory notes
Travelers’ cheques
Coupons payable or coupons due
Debentures interest due
52 BANKS
521 LOCAL BANKS
5211 Bank X

By: NCHENDEH CHRISTIAN

OUNT
CHENDEH CHRISTIAN
 5212 Bank Y
522 OTHER REGIONAL STATE BANKS
523 OTHER MONETARY ZONE STATE BANKS
524 OFF MONETARY ZONE BANKS
526 BANKS, ACCRUED INTEREST
53 FINANCIAL ESTABLISHMENTS AND ASSIMILATED ONES

531
532
533
536
538
54 TREASURY INSTRUMENTS
541 INTEREST RATES OPTION
542 EXCHANGE RATES OPTION
543 STOCK EXCHANGE RATE OPTION
544 FORWARD MARKET INSTRUMENTS
545 STOCK OF GOLD AND OTHER PRECIOUS METAL (2)
56 BANKS, CASH ADVANCES, DISCOUNT CREDITS
561 CASH ADVANCES
564 SEASONAL LOANS DISCOUNT (CAMPAIGN LOAN DISCOUNT)
565 ORDINARY LOANS DISCOUNT
566 BANKS, CASH ADVANCES, ACCRUED INTERESTS
57 CASH
571 HEAD OFFICE CASH
5711 In legal monetary unit 5712 In currencies
572 BRANCH A CASH
5721 In legal monetary unit 5722 In currencies
573 BRANCH B CASH
5731 In legal monetary unit 5732 In currencies
58 LETTERS OF CREDIT, ACCOUNTABLE ADVANCES AND INTERNAL TRANSFER

581
582
585
588
59 DEPRECIATIONS AND PROVISIONED SHORT TERM RISKS
590 DEPRECIATIONS OF SHORT TERM SECURITIES
591 DEPRECIATIONS OF RECEIVABLES AND STOCKS
592 DEPRECIATIONS OF BANK ACCOUNTS
593 DEPRECIATIONS OF FINANCIAL ESTABLISHMENT ACCOUNTS AND ASSIMILATED

By: NCHENDEH C
5212 Bank Y
522 OTHER REGIONAL STATE BANKS
523 OTHER MONETARY ZONE STATE BANKS
524 OFF MONETARY ZONE BANKS
526 BANKS, ACCRUED INTEREST
53 FINANCIAL ESTABLISHMENTS AND ASSIMILATED ONES

GIRO BANK (POST OFFICE CHEQUES)

TREASURY
MANAGERIAL AND INTERMEDIATION COMPANIES (MIC)
FINANCIAL INSTRUCTIONS, ACCRUED INTEREST
OTHER FINANCIAL ORGANIZATIONS
54 TREASURY INSTRUMENTS
541 INTEREST RATES OPTION
542 EXCHANGE RATES OPTION
543 STOCK EXCHANGE RATE OPTION
544 FORWARD MARKET INSTRUMENTS
545 STOCK OF GOLD AND OTHER PRECIOUS METAL (2)
56 BANKS, CASH ADVANCES, DISCOUNT CREDITS
561 CASH ADVANCES
564 SEASONAL LOANS DISCOUNT (CAMPAIGN LOAN DISCOUNT)
565 ORDINARY LOANS DISCOUNT
566 BANKS, CASH ADVANCES, ACCRUED INTERESTS
57 CASH
571 HEAD OFFICE CASH
5711 In legal monetary unit 5712 In currencies
572 BRANCH A CASH
5721 In legal monetary unit 5722 In currencies
573 BRANCH B CASH
5731 In legal monetary unit 5732 In currencies
58 LETTERS OF CREDIT, ACCOUNTABLE ADVANCES AND INTERNAL TRANSFER

LETTERS OF CREDIT
ACCOUNTABLE ADVANCES
CASH TRANSFERS
OTHER INTERNAL TRANSFERS
59 DEPRECIATIONS AND PROVISIONED SHORT TERM RISKS
590 DEPRECIATIONS OF SHORT TERM SECURITIES
591 DEPRECIATIONS OF RECEIVABLES AND STOCKS
592 DEPRECIATIONS OF BANK ACCOUNTS
593 DEPRECIATIONS OF FINANCIAL ESTABLISHMENT ACCOUNTS AND ASSIMILATED

By: NCHENDEH CHRIST

CHENDEH CHRISTIAN
 ONES
594 DEPRECIATIONS OF TREASURY INSTRUMENTS ACCOUNTS
599 FINANCIAL PROVISIONED RISKS

Section Two:
MANAGEMENT ACCOUNTS (CLASSES 6 TO 8)

Class 6: Expenses Accounts For Ordina

Activities
60 PURCHASES AND STOCKS VARIATION
PURCHASES OF GOODS
6011 In the region (3)
6012 Off region (3)
6013 From group companies in the region
6014 From group companies off region
6019 Rebates, discounts and bonus received (not broken down)
PURCHASES OF RELATED MATERIALS AND STORIES
6021 In the region (3)
6022 Off region (3)
6023 From group companies in the region
6024 From group companies off region
6029 Rebates, discounts and bonus received (not broken down)
VARIATIONS OF STOCKS OF GOODS BOUGHT
6031 Variations of stocks of goods
6032 Variations of stock of related raw materials and stories
6033 Variations of other stocks suppliers
602
603
604 PURCHASES OF STOCKED CONSUMABLE MATERIALS AND STOCKS
6041 Consumable materials
6042 Combustible materials
6043 Cleaning materials
6044 Factory and workshop stores
6046 Warehouses stores
6047 Office stationeries
6049 Rebates, discounts and bonus received (not broken down)
 605 OTHER PURCHASES
6051 Non-storable supplies-water
6052 Non-storable supplies-electricity

By: NCHENDEH CHRISTIAN

608
r Ordinary
 6053
6054
6055
6056
6057
6058
6059
PURCHASES OF CONTAINERS
6081
6082
6083
6089
61 TRANSPORTS
611 TRANSPORTS ON PURCHASES
612 TRANSPORTS ON SALES
613 TRANSPORTS ON BEHALF OF THIRD PARTIES
614 TRANSPORTS OF PERSONNEL
616 TRANSPORTS OF MAILS AND PARCELS
618 OTHER TRANSPORTS EXPENSES

6181
6182
6183
62 EXTERNAL SERVICES A
621 GENERAL SUB-CONTRACTS
622 RENTING AND RENTAL EXPENSES

6221
6222
6223
6224
6225
6228
623 LEASING RENTALS AND ASSIMILATED CONTRACTS
6232
6233
6235
MAINTENANCE AND REPAIRS
6241
6242
6243
6248
INSURANCE PREMIUM
6251
6252
6253
624
625
 Non-storable supplies-other energies
Non-storable cleaning materials
Non-storable office stationeries
Purchases of small equipment and tools
Purchases of research (studies) works and services rendered
Purchases of works, machinery and tools
Rebates, bonus, discounts received (unbroken down)
PURCHASES OF CONTAINERS
Non-returnable containers
Non-identifiable recoverable containers
Containers equipment with mixed usage
Rebates, bonus, discounts received (unbroken down)
61 TRANSPORTS
611 TRANSPORTS ON PURCHASES
612 TRANSPORTS ON SALES
613 TRANSPORTS ON BEHALF OF THIRD PARTIES
614 TRANSPORTS OF PERSONNEL
616 TRANSPORTS OF MAILS AND PARCELS
618 OTHER TRANSPORTS EXPENSES

Travelling and outstation

Transports between branches or sites
Administrative transports
62 EXTERNAL SERVICES A
621 GENERAL SUB-CONTRACTS
622 RENTING AND RENTAL EXPENSES

Lands rent
Building rent
Equipment and fitting rents
Losses on containers
Containers rent
Sundry renting and rental expenses
623 LEASING RENTALS AND ASSIMILATED CONTRACTS
Fixed assets leasing
Furniture leasing
Assimilated contracts
MAINTENANCE AND REPAIRS
Maintenance and repairs of fixed assets
Maintenance and repairs of furniture
Maintenance
Other maintenance and repairs
INSURANCE PREMIUM
Multi-risks insurance
Transport equipment insurance
Operating activities risk insurance
624
625
 By: NCHENDEH C
6254
6255
6256
6257
6258
626 RESEARCHES, ENGINEERING (STUDIES) AND DOCUMENTATIONS
6261
6265
6266
627 ADVERTISING, PUBLICITY, PUBLISHING, PUBLIC RELATIONS
6271
6272
6273
6274
6275
6276
6277
6278
TELECOMMUNICATION EXPENSES
6281
6282
6283
6288
628
63 EXTERNAL SERVICES B
631 BANK EXPENSES
6311
6312
6313
6315
6316
6318
MIDD
6321

6322
6323
6324
6325
6328
 632
633 PERSONNEL IN-SERVICE TRAINING EXPENSES
634 LICENSE FEES, TRADEMARKS, PACKAGE, SOFTWARE’S AND SIMILAR RIGHTS
6342
6343
6344
635 CONTRIBUTIONS
6351 Contributions

By: NCHENDEH C
 By: NCHENDEH CHRISTIAN
Manufacturers’ responsibility insurance
Customers insolvency insurance
Transports on purchases insurance
Transports on sales insurance
Other insurance premium
626 RESEARCHES, ENGINEERING (STUDIES) AND DOCUMENTATIONS
Researches, engineering (studies)
General documentation
Technical documentation
627 ADVERTISING, PUBLICITY, PUBLISHING, PUBLIC RELATIONS
Announcements and publicities
Catalogue, printed advertising
Samples
Trade fairs
Publishing (publications)
Gifts to customers
Expenses from symposiums, seminars, conferences
Other advertising and public relation expenses
TELECOMMUNICATION EXPENSES
Telephone expenses
Telex expenses
Telecopy (fax) expenses
Other telecommunication expenses
628
63 EXTERNAL SERVICES B
631 BANK EXPENSES
Expenses on securities (purchases, sales, keeping)
Expenses on bills
Safe rent
Commissions on credits cards
Expenses on debentures issue
Other bank expenses
LEMEN AND CONSULTANCY REMUNERATIONS
Commissions and brokerages on purchases

Commissions and brokerages on sales

Forwarding agents’ commissions
Honoraria’s (fees)
Lawyer and public notary fees
Other fees.
632
633 PERSONNEL IN-SERVICE TRAINING EXPENSES
634 LICENSE FEES, TRADEMARKS, PACKAGE, SOFTWARE’S AND SIMILAR RIGHTS
License fees, trademarks, concession operators, and similar rights
Package software fees
Brand (trademark)fees
635 CONTRIBUTIONS
6351 Contributions

By: NCHENDEH CHRISTIAN

CHENDEH CHRISTIAN
CHENDEH CHRISTIAN
 6358 Other contributions
637 EXTERNAL PERSONNEL REMUNERATIONS
6371 Interim personnel
6372 Detached personnel or personnel hired
638 OTHER EXTERNAL EXPENSES

6381
6382
6383
6384
64 TAXES AND RATES
641 DIRECT TAXES AND RATES
6411
6412
6413
6414
6415
6418
645 INDIRECT TAXES AND RATES
646 REGISTRATION DUTIES
6461
6462
6463
6464
6468
648 OTHER TAXES AND RATES
65 OTHER EXPENSES
651 LOSSES ON CUSTOMERS DEBTS AND OTHER DEBTORS
652 6511 Losses on customers debts 6515 Losses on other debtors
SHARES OF PROFITS OR LOSSES ON JOINT TRANSACTIONS

6521 Shares of profits transferred (manager’s account)

6525 Losses deducted by transferred (non- managerial partner’s account)
653 SHARE OF PROFITS OR LOSSES CANCELLED ON PARTIAL EXECUTION OF PLURI-

ANNUAL CONTRACTS
654 ACCOUNTING VALUES OF CURRENT DISPOSAL OF FIXED ASSETS

658 SUNDRY EXPENSES

6581
6582
6583
659 PROVISIONED OPERATING EXPENSES
6591
6593
6594
6598
 6358 Other contributions
637 EXTERNAL PERSONNEL REMUNERATIONS
6371 Interim personnel
6372 Detached personnel or personnel hired
638 OTHER EXTERNAL EXPENSES

Expenses for personnel recruitment

Expenses for transfer (change of premises)
Reception expenses
Mission expenses
64 TAXES AND RATES
641 DIRECT TAXES AND RATES
Land taxes and rated taxes
Business patent, licenses and rated taxes
Taxes on salaries and wages
Apprenticeship taxes
Continuous professional training
Other direct taxes and rates
645 INDIRECT TAXES AND RATES
646 REGISTRATION DUTIES
Transfer of ownership tax
Stamp duties
Taxes on company vehicles
Wind screen licenses (vignette)
Other taxes
648 OTHER TAXES AND RATES
65 OTHER EXPENSES
LOSSES ON CUSTOMERS DEBTS AND OTHER DEBTORS
6511 Losses on customers debts 6515 Losses on other debtors
SHARES OF PROFITS OR LOSSES ON JOINT TRANSACTIONS

6521 Shares of profits transferred (manager’s account)

6525 Losses deducted by transferred (non- managerial partner’s account)
SHARE OF PROFITS OR LOSSES CANCELLED ON PARTIAL EXECUTION OF PLURI-

ANNUAL CONTRACTS
ACCOUNTING VALUES OF CURRENT DISPOSAL OF FIXED ASSETS
SUNDRY EXPENSES
Director’s fees and other directors remunerations
Gifts
Sponsorship
9 PROVISIONED OPERATING EXPENSES
Provisions for short term risks
Provisions for stocks
Provisions for debts
Other provisioned expenses
 By: NCHENDEH C
66 PERSONNEL EXPENSES
661 DIRECT REMUNERATIONS PAID TO NATIONAL PERSONNEL
6611
6612
6613
6614
6615
6616
6617
6618
662 DIRECT REMUNERATION PAID TO FOREIGN PERSONNEL
6621 Salaries, wages and commissions 6622 Allowances and gratuities
6623 Paid leaves
6624 Prior notice, laid off and seeking employment allowances 6625 Illness allowances paid to personnel
6626 Additional family allowances 6627 Advantages in kind
6628 Other direct earnings
663 FIXED ALLOWANCES PAID TO PERSONNEL
6631 Housing allowances
6632 Representation allowances
6633 Expatriation allowances
6638 Other allowances and sundry advantages
664 SOCIAL EXPENSES
6641 Social expenses on the remuneration of national personnel 6642 Social expenses on foreigners remunera
666 OWNER’S REMUNERATIONS AND SOCIAL EXPENSES
6661 Owner’s remuneration
6662 Social expenses
667 TRANSFERRED REMUNERATIONS OF EXTERNAL PERSONNEL
6671 Interim personnel
6672 Detached or hired personnel
668 OTHER SOCIAL EXPENSES

6681
6682
6683
6684
67 FINANCIAL AND ASSIMILATED EXPENSES
671 INTERESTS ON BORROWING
6711
6712
6713
672 INTERESTS ON LEASING’S AND ASSIMILATED CONTRACTS
6721 Interest on fixed assets leasing

By: NCHENDEH C
 By: NCHENDEH CHRISTIAN
66 PERSONNEL EXPENSES
661 DIRECT REMUNERATIONS PAID TO NATIONAL PERSONNEL
Salaries, wages and commissions
Allowances and gratuities
Paid leaves
Prior notice, laid off and seeking employment allowances
Illness allowances paid to personnel
Additional family allowances
Advantages in kind
Other direct earnings
662 DIRECT REMUNERATION PAID TO FOREIGN PERSONNEL
6621 Salaries, wages and commissions 6622 Allowances and gratuities
6623 Paid leaves
6624 Prior notice, laid off and seeking employment allowances 6625 Illness allowances paid to personnel
6626 Additional family allowances 6627 Advantages in kind
6628 Other direct earnings
663 FIXED ALLOWANCES PAID TO PERSONNEL
6631 Housing allowances
6632 Representation allowances
6633 Expatriation allowances
6638 Other allowances and sundry advantages
664 SOCIAL EXPENSES
6641 Social expenses on the remuneration of national personnel 6642 Social expenses on foreigners remuneration
666 OWNER’S REMUNERATIONS AND SOCIAL EXPENSES
6661 Owner’s remuneration
6662 Social expenses
667 TRANSFERRED REMUNERATIONS OF EXTERNAL PERSONNEL
6671 Interim personnel
6672 Detached or hired personnel
668 OTHER SOCIAL EXPENSES

Contribution to trade unions and works councils

Contribution to hygiene and safety councils
Contribution to other social achievements
Work doctor and pharmacy
67 FINANCIAL AND ASSIMILATED EXPENSES
671 INTERESTS ON BORROWING
Debentures loan
 Loans from financial and loan institutions
Loans connected to participation
672 INTERESTS ON LEASING’S AND ASSIMILATED CONTRACTS
6721 Interest on fixed assets leasing

By: NCHENDEH CHRISTIAN

CHENDEH CHRISTIAN

ersonnel

ners remuneration
CHENDEH CHRISTIAN
 6722 Interests on equipment leasing 6723 Interests on other rents contracts
673 CASH DISCOUNTS GRANTED
674 OTHER INTERESTS

6741
6742
6743
6744
6745
6748
675 DISCOUNTING OF BILLS OF EXCHANGE
676 LOSSES ON EXCHANGE
677 LOSSES ON THE DISPOSAL OF INVESTMENT SECURITIES (SHORT TERM)
678 LOSSES ON FINANCIAL RISKS

6781
6782
6784
PROVISIONED FINANCIAL EXPENSES
6791
6795
6798
679
68 DEPRECIATIONS
681 OPERATING DEPRECIATIONS
6811
6812
6813
687 DEPRECIATIONS WITH FINANCIAL CONNECTION
6872 Depreciations of redemption premium of bonds and debentures 6878 Other depreciations with financial conne
69 PROVISIONS
691 OPERATING PROVISIONS

6911
6912
6913
6914
697 FINANCIAL PROVISIONS
6971 Provisions for risks and expenses 6972 Provisions for financial fixed assets

Class 7: Revenue Accounts For Ordina

Activities
70 SALES
701 SALES OF GOODS
7011 Within the region (5)

By: NCHENDEH C
 6722 Interests on equipment leasing 6723 Interests on other rents contracts
673 CASH DISCOUNTS GRANTED
674 OTHER INTERESTS

Advances on accounts and other credit deposits

Blocked current accounts
Interests on guarantee bonds
Interests on commercial debts
Interests on banks transactions, treasury and discounting transactions
Interests on sundry debts
675 DISCOUNTING OF BILLS OF EXCHANGE
676 LOSSES ON EXCHANGE
677 LOSSES ON THE DISPOSAL OF INVESTMENT SECURITIES (SHORT TERM)
678 LOSSES ON FINANCIAL RISKS

On life annuities
On financial transactions
On treasury instruments
PROVISIONED FINANCIAL EXPENSES
On financial risks
On investment securities (short term)
Other provisioned financial expenses
679
68 DEPRECIATIONS
681 OPERATING DEPRECIATIONS
Depreciations of deferred changes
Depreciations of intangible fixed assets
Depreciations of tangible fixed assets
687 DEPRECIATIONS WITH FINANCIAL CONNECTION
6872 Depreciations of redemption premium of bonds and debentures 6878 Other depreciations with financial connection
69 PROVISIONS
691 OPERATING PROVISIONS

Provisions for risks and expenses

Provisions for heavy repairs
Provisions for intangible fixed assets
Provisions for tangible fixed assets
697 FINANCIAL PROVISIONS
6971 Provisions for risks and expenses 6972 Provisions for financial fixed assets

Class 7: Revenue Accounts For Ordinary

Activities
70 SALES
701 SALES OF GOODS
7011 Within the region (5)

By: NCHENDEH CHRISTIAN

financial connection

rdinary
CHENDEH CHRISTIAN
 7012 Off region (5)
7013 To group companies within the region 7014 To group companies off region
702 SALES OF FINISHED PRODUCTS
7021 Within the region (5)
7022 Off region (5)
7023 To group companies within the region 7024 To group companies off region
703 SALES OF INTERMEDIATED PRODUCTS
7031 Within the region (5)
7032 Off region (5)
7033 To group companies within the region 7034 To group companies off region
704 SALES OF RESIDUAL PRODUCTS
7041 Within the region (5)
7042 Off region (5)
7043 To group companies within the region 7044 To group companies off region
705 WORKS INVOICED
71

7051
7052
7053
7054
706 SERVICES SOLD
7061
7062
7063
7064
707 ACCESSORY INCOMES
7071
7072
7073
7074
7075
7076
7077
7078
OPERATING SUBSIDIES
711 ON EXPORT PRODUCTS
712 ON IMPORT PRODUCTS
713 ON BALANCE PRODUCTS
718 OTHER OPERATING SUBSIDIES
7181
7182
7183
 7012 Off region (5)
7013 To group companies within the region 7014 To group companies off region
702 SALES OF FINISHED PRODUCTS
7021 Within the region (5)
7022 Off region (5)
7023 To group companies within the region 7024 To group companies off region
703 SALES OF INTERMEDIATED PRODUCTS
7031 Within the region (5)
7032 Off region (5)
7033 To group companies within the region 7034 To group companies off region
704 SALES OF RESIDUAL PRODUCTS
7041 Within the region (5)
7042 Off region (5)
7043 To group companies within the region 7044 To group companies off region
705 WORKS INVOICED
71

Within the region (5)

Off region (5)
To group companies within the region
To group companies off region
6 SERVICES SOLD
Within the region (5)
Off region (5)
To group companies within the region
To group companies off region
7 ACCESSORY INCOMES
Carriages, non-returnable containers and other expenses invoiced
Commissions and brokerages (6)
Hiring (6)
Bonus on return and sales of containers
Services rendered to personnel (6)
Rents from licenses, package software’s, trademarks and similar rights
Services operated for personnel’s interest
Other accessory income
ERATING SUBSIDIES
ON EXPORT PRODUCTS
ON IMPORT PRODUCTS
ON BALANCE PRODUCTS
OTHER OPERATING SUBSIDIES
From the state and public collectivities
From international organizations
From third parties
 By: NCHENDEH C
72 FIXED PRODUCTION (OWN USE)
721 INTANGIBLE ASSETS
722 TANGIBLE FIXED ASSETS
726 FINANCIAL FIXED ASSETS
73 STOCK VARIATIONS OF GOODS AND SERVICES PRODUCED
734 STOCKS VARIATIONS OF PRODUCTS IN-PROGRESS
7341 Products in-process
7342 Works in-progress
735 VARIATIONS OF SERVICES IN-PROGRESS
7351 studies in-process
7352 Services in-progress
736 STOCK VARIATIONS OF FINISHED PRODUCTS
737 STOCK VARIATIONS OF INTERMEDIATE AND RESIDUAL PRODUCTS
7371 Intermediate products
7372 Residual products
75 OTHER INCOMES

752 SHARES OF PROFIT OR LOSS ON JOINT TRANSACTIONS

753 7521 Transferred share of losses (manager’s account)
7525 Profits granted by transfer (non –managerial partners’ accounts)
SHARES OF PROFITS OR LOSS ON PARTIAL EXECUTION OF CONTRACTS OF

MULTIPLE ACCOUNTING PERIODS

754 INCOME FROM CURRENT DISPOSAL OF FIXED ASSETS
758 SUNDRY INCOMES
759 7581 Director’s fees and other director’s remunerations 7582 Insurance allowances received
OPERATING PROVISIONED EXPENSES WRITTEN BACK

7591
7593
7594
7598
77 FINANCIAL INCOMES AND ASSIMILATED INCOMES
771 INTEREST FROM LOANS
772 INCOMES FROM INVESTMENTS
773 CASH DISCOUNTS RECEIVED
774 INCOMES FROM INVESTMENTS SECURITIES (SHORT TERM)
776 PROFITS FROM EXCHANGE
777 EARNINGS FROM DISPOSAL OF INVESTMENT SECURITIES (SHORT TERM)
778 INCOME FROM FINANCIAL RISKS

7781
7782
7784
779 FINANCIAL PROVISIONED EXPENSES WRITTEN BACK
7791 On financial risks
7795 On investment securities (short term) 7798 Other financial provisioned expenses
78 EXPENSES TRANSFER
781 OPERATING EXPENSES TRANSFER
787 FINANCIAL EXPENSES TRANSFER
79 PROVISIONED WRITTEN BACK
791 OPERATING PROVISIONED WRITTEN BACK
 By: NCHENDEH CHRISTIAN
72 FIXED PRODUCTION (OWN USE)
INTANGIBLE ASSETS
TANGIBLE FIXED ASSETS
FINANCIAL FIXED ASSETS
73 STOCK VARIATIONS OF GOODS AND SERVICES PRODUCED
734 STOCKS VARIATIONS OF PRODUCTS IN-PROGRESS
7341 Products in-process
7342 Works in-progress
735 VARIATIONS OF SERVICES IN-PROGRESS
7351 studies in-process
7352 Services in-progress
736 STOCK VARIATIONS OF FINISHED PRODUCTS
737 STOCK VARIATIONS OF INTERMEDIATE AND RESIDUAL PRODUCTS
7371 Intermediate products
7372 Residual products
75 OTHER INCOMES

SHARES OF PROFIT OR LOSS ON JOINT TRANSACTIONS

7521 Transferred share of losses (manager’s account)
7525 Profits granted by transfer (non –managerial partners’ accounts)
SHARES OF PROFITS OR LOSS ON PARTIAL EXECUTION OF CONTRACTS OF

MULTIPLE ACCOUNTING PERIODS

INCOME FROM CURRENT DISPOSAL OF FIXED ASSETS
SUNDRY INCOMES
7581 Director’s fees and other director’s remunerations 7582 Insurance allowances received
OPERATING PROVISIONED EXPENSES WRITTEN BACK

On short term risks

On stocks
On debts
On others participation expenses
77 FINANCIAL INCOMES AND ASSIMILATED INCOMES
771 INTEREST FROM LOANS
772 INCOMES FROM INVESTMENTS
773 CASH DISCOUNTS RECEIVED
774 INCOMES FROM INVESTMENTS SECURITIES (SHORT TERM)
776 PROFITS FROM EXCHANGE
777 EARNINGS FROM DISPOSAL OF INVESTMENT SECURITIES (SHORT TERM)
778 INCOME FROM FINANCIAL RISKS

On life annuities
On financial transactions
On treasury instruments
779 FINANCIAL PROVISIONED EXPENSES WRITTEN BACK
7791 On financial risks
7795 On investment securities (short term) 7798 Other financial provisioned expenses
78 EXPENSES TRANSFER
781 OPERATING EXPENSES TRANSFER
787 FINANCIAL EXPENSES TRANSFER
79 PROVISIONED WRITTEN BACK
791 OPERATING PROVISIONED WRITTEN BACK
CHENDEH CHRISTIAN
7911
7912
7913
7914
797 FINANCIAL PROVISIONED WRITTEN BACK
7971 For risks and expenses 7972 For financial fixed assets
798 DEPRECIATIONS WRITTEN BACK
 For risks and expenses
For heavy repairs
For intangible fixed assets
For tangible fixed assets
797 FINANCIAL PROVISIONED WRITTEN BACK
7971 For risks and expenses 7972 For financial fixed assets
798 DEPRECIATIONS WRITTEN BACK
Class 8: Other Expenses And Revenues
counts
811
812
816
82 INCOME FROM DISPOSAL OF FIXED ASSETS
821
822
826
83 EXPENSES OFF ORDINARY ACTIVITIES
831
834
835
836
839
INCOMES OFF ORDINARY ACTIVITIES
841
845
846
848
849
PROVISIONS AND DEPRECIATIONS 00A
851
852
853
854
858
84
85
86 PROVISIONS AND DEPRECIATIONS WRITTEN BACK 00A
861 REGULATED PROVISIONS WRITTEN BACK
862 DEPRECIATIONS WRITTEN BACK
863 PROVISIONS WRITTEN BACK 00A
Class 8: Other Expenses And Revenues A
counts
INTANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
FINANCIAL FIXED ASSETS
82 INCOME FROM DISPOSAL OF FIXED ASSETS
INTANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
FINANCIAL FIXED ASSETS
83 EXPENSES OFF ORDINARY ACTIVITIES
EXPENSES RECORDED 00A
LOSSES ON DEBTS 00A
GIFTS AND DONATION GRANTED
ABANDONMENT OF DEBTS
EXPENSES TRANSFER 00A
INCOMES OFF ORDINARY ACTIVITIES
INCOME RECORDED 00A
GIFTS AND DONATION RECEIVED
ABANDONMENT OF DEBTS OBTAINED
EXPENSES TRANSFER 00A
PROVISIONED EXPENSES WRITTEN BACK 00A
PROVISIONS AND DEPRECIATIONS 00A
REGULATED PROVISIONS
DEPRECIATIONS 00A
PROVISIONS 00A
PROVISIONS FOR RISKS AND EXPENSES
OTHER APPROPRIATION 00A
84
85
86 PROVISIONS AND DEPRECIATIONS WRITTEN BACK 00A
861 REGULATED PROVISIONS WRITTEN BACK
862 DEPRECIATIONS WRITTEN BACK
863 PROVISIONS WRITTEN BACK 00A
enues Ac
864 PROVISIONS FOR RISKS AND EXPENSES WRITTEN BACK 00A
865 INVESTMENT SUBSIDIES WRITTEN BACK
868 OTHER PROVISIONS WRITTEN BACK 00A
PERSONNEL PARTICIPATION
871 LEGAL PROFITS-SHARING SCHEME
874 CONTRACTUAL PROFIT-SHARING SCHEME
878 OTHER SCHEME
COMPENSATORY (ADJUSTMENT) SUBSIDIES
881 STATE
884 PUBLIC COLLECTIVITIES
886 GROUP COMPANIES
888 OTHERS
87
88
89 INCOME TAX
891 INCOME TAX FOR THE FINANCIAL YEAR
8911
8912
8913
892 TAX ARREARS FOR THE PRIOR PERIOD
895 FIXED MINIMUM TAX (FMT)
899 TAX REDUCTION AND RELIEF FROM THE PREVIOUS PERIOD
8991 Reductions
8994 Relief for retroactive losses
 PROVISIONS FOR RISKS AND EXPENSES WRITTEN BACK 00A
INVESTMENT SUBSIDIES WRITTEN BACK
OTHER PROVISIONS WRITTEN BACK 00A
RSONNEL PARTICIPATION
LEGAL PROFITS-SHARING SCHEME
CONTRACTUAL PROFIT-SHARING SCHEME
OTHER SCHEME
MPENSATORY (ADJUSTMENT) SUBSIDIES
STATE
PUBLIC COLLECTIVITIES
GROUP COMPANIES
OTHERS
87
88
89 INCOME TAX
891 INCOME TAX FOR THE FINANCIAL YEAR
Activities within the state
Activities within other states of the region
Activities off region
TAX ARREARS FOR THE PRIOR PERIOD
FIXED MINIMUM TAX (FMT)
TAX REDUCTION AND RELIEF FROM THE PREVIOUS PERIOD
8991 Reductions
8994 Relief for retroactive losses
 Section Three:
OFF BALANCE SHEET CONTINGENT ACCOUNTS (CLASS 9)

Class 9: Off Balance Sheet Contingent

ounts
90 CONTINGENT ASSETS AND LIABILITIES CONTINGENT ASSETS ACCOUNTS 901 TO 904
901 FINANCING CONTINGENT ASSETS
9011 Confirmed loans received
9012 Borrowings spending, collection
9013 Renewable financing facilities
9014 Issuing facilities
9018 Other financing contingent assets
GUARANTEE CONTINGENT ASSETS
9021 Endorsements received
9022 Cautions, sureties, guarantor received
9023 Mortgage received
9024 Bills endorsed by third parties
9028 Other guarantee received
MUTUAL CONTINGENCES
9031 Purchases of goods on credit
9032 Purchases of currencies on credit
9033 Customer’s firmed orders
9038 Other mutual contingencies
902
903
ontingent Acc
TO 904
 904 OTHER CONTINGENCIES ASSETS
9041
9043
9048
CONTINGENCIES LIABILITIES ACCOUNTS 905 TO 908
905 FINANCING CONTINGENT LIABILITIES
9051 Undisbursed loan granted
9158 Other financing contingent liabilities
906 GUARANTOR CONTINGENT LIABILITIES

9061
9062
9063
9064
9068
MUTUAL CONTINGENCIES
9071
9073
9078
OTHER CONTINGENT LIABILITIES
9081
9082
9083
9088
907
908
91 COUNTERPARTS OF THE CONTINGENCIES
- 911 TO 914 COUNTERPARTS OF THE CONTINGENCIES RECEIVED, 901 TO 904,
- 915 TO 918 COUNTERPARTS OF THE CONTINGENCIES GIVEN, 905 TO 908
COST ACCOUNTING ACCOUNTS
92 ACCOUNTS REFLECTED
93 RECLASSIFICATION ACCOUNTS
94 PRODUCTS COST ACCOUNTS
95 STOCK ACCOUNTS
96 VARIATIONS ON PRE-ESTABLISHED COSTS
97 ACCOUNTING PROCESSING VARIANCE ACCOUNTS
98 PROFIT AND LOSS ACCOUNTS
99 INTERNAL LIAISON ACCOUNTS
 904 OTHER CONTINGENCIES ASSETS
Abandonment of conditional debts
Sales with reserved ownership clause
Sundry contingencies assets
CONTINGENCIES LIABILITIES ACCOUNTS 905 TO 908
905 FINANCING CONTINGENT LIABILITIES
9051 Undisbursed loan granted
9158 Other financing contingent liabilities
906 GUARANTOR CONTINGENT LIABILITIES

Endorsement given
Cautions, sureties, guarantors received
Mortgage given
Bills endorsed by the company
Other guarantees, sureties, given
MUTUAL CONTINGENCIES
Sales of goods for the account
Firmed order to suppliers
Other mutual contingencies
OTHER CONTINGENT LIABILITIES
Conditional cancellation of debts
Retirement contingencies
Purchases with received ownership clause
Sundry contingent liabilities
907
908
91 COUNTERPARTS OF THE CONTINGENCIES
- 911 TO 914 COUNTERPARTS OF THE CONTINGENCIES RECEIVED, 901 TO 904,
- 915 TO 918 COUNTERPARTS OF THE CONTINGENCIES GIVEN, 905 TO 908
COST ACCOUNTING ACCOUNTS
92 ACCOUNTS REFLECTED
93 RECLASSIFICATION ACCOUNTS
94 PRODUCTS COST ACCOUNTS
95 STOCK ACCOUNTS
96 VARIATIONS ON PRE-ESTABLISHED COSTS
97 ACCOUNTING PROCESSING VARIANCE ACCOUNTS
98 PROFIT AND LOSS ACCOUNTS
99 INTERNAL LIAISON ACCOUNTS