"id","code_prefix_start","code_prefix_end","name" "l10n_mz_account_group_1","1","","Financial resources" "l10n_mz_account_group_2","2","","Inventories and biological assets" "l10n_mz_account_group_21","21","","Purchased Inventories" "l10n_mz_account_group_212","212","","Purchased Raw materials and other supplies" "l10n_mz_account_group_2123","2123","","Other Purchased materials" "l10n_mz_account_group_22","22","","Goods" "l10n_mz_account_group_23","23","","Finished and intermediate goods" "l10n_mz_account_group_24","24","","By-products, waste and scrap" "l10n_mz_account_group_26","26","","Raw materials and other supplies" "l10n_mz_account_group_263","263","","Other materials" "l10n_mz_account_group_27","27","","Biological assets" "l10n_mz_account_group_271","271","","Biological assets for production" "l10n_mz_account_group_272","272","","Consumable biological assets" "l10n_mz_account_group_28","28","","Inventory adjustments" "l10n_mz_account_group_29","29","","Net realisable value adjustments" "l10n_mz_account_group_3","3","","Capital investments" "l10n_mz_account_group_31","31","","Financial investments" "l10n_mz_account_group_32","32","","Tangible assets" "l10n_mz_account_group_321","321","","Buildings" "l10n_mz_account_group_33","33","","Intangible assets" "l10n_mz_account_group_34","34","","Assets under construction" "l10n_mz_account_group_38","38","","Accumulated depreciation and amortisation" "l10n_mz_account_group_4","4","","Accounts receivable, accounts payable, accruals, and deferrals" "l10n_mz_account_group_41","41","","Trade receivables" "l10n_mz_account_group_42","42","","Trade payables" "l10n_mz_account_group_43","43","","Borrowings" "l10n_mz_account_group_431","431","","Bank loans" "l10n_mz_account_group_44","44","","State" "l10n_mz_account_group_441","441","","Income tax" "l10n_mz_account_group_442","442","","Withholding tax" "l10n_mz_account_group_443","443","","Value added tax" "l10n_mz_account_group_4431","4431","","Input VAT" "l10n_mz_account_group_4432","4432","","Deductible VAT" "l10n_mz_account_group_4433","4433","","Assessed VAT" "l10n_mz_account_group_4434","4434","","VAT adjustments" "l10n_mz_account_group_444","444","","Remaining taxes" "l10n_mz_account_group_45","45","","Other receivables" "l10n_mz_account_group_451","451","","Employees receivables" "l10n_mz_account_group_452","452","","Subscribers of Capital" "l10n_mz_account_group_454","454","","Debtors – partners, shareholders or owners" "l10n_mz_account_group_455","455","","Grants receivable" "l10n_mz_account_group_46","46","","Other payables" "l10n_mz_account_group_461","461","","Capital expenditure creditors" "l10n_mz_account_group_462","462","","Employees payables" "l10n_mz_account_group_467","467","","Creditors – partners, shareholders or owners" "l10n_mz_account_group_47","47","","Accounts receivable adjustments" "l10n_mz_account_group_48","48","","Provisions" "l10n_mz_account_group_49","49","","Accruals and deferrals" "l10n_mz_account_group_491","491","","Accrued expenses" "l10n_mz_account_group_492","492","","Deferred income" "l10n_mz_account_group_493","493","","Accrued income" "l10n_mz_account_group_5","5","","Equity" "l10n_mz_account_group_52","52","","Treasury shares" "l10n_mz_account_group_55","55","","Reserves" "l10n_mz_account_group_56","56","","Surplus on revaluation of tangible and intangible assets" "l10n_mz_account_group_6","6","","Expenses and losses" "l10n_mz_account_group_61","61","","Cost of inventories" "l10n_mz_account_group_611","611","","Cost of inventories sold or consumed" "l10n_mz_account_group_6116","6116","","Raw materials and other supplies" "l10n_mz_account_group_612","612","","Change in production" "l10n_mz_account_group_62","62","","Staff expenses" "l10n_mz_account_group_625","625","","Allowances" "l10n_mz_account_group_626","626","","Indemnities" "l10n_mz_account_group_63","63","","Purchased supplies and services" "l10n_mz_account_group_632","632","","Supplies of goods and services" "l10n_mz_account_group_63227","63227","","Advertising" "l10n_mz_account_group_63228","63228","","Travel and accommodation" "l10n_mz_account_group_63232","63232","","Hire and rental charges" "l10n_mz_account_group_63233","63233","","Insurance" "l10n_mz_account_group_64","64","","Adjustments for the period" "l10n_mz_account_group_644","644","","Receivables" "l10n_mz_account_group_65","65","","Depreciation and amortisation for the period" "l10n_mz_account_group_66","66","","Provisions for the period" "l10n_mz_account_group_68","68","","Other operating expenses and losses" "l10n_mz_account_group_682","682","","Taxes and levies" "l10n_mz_account_group_683","683","","Losses in capital investments" "l10n_mz_account_group_684","684","","Losses in inventories and biological assets" "l10n_mz_account_group_689","689","","Other operating expenses" "l10n_mz_account_group_6895","6895","","Donations" "l10n_mz_account_group_69","69","","Finance costs and losses" "l10n_mz_account_group_691","691","","Interest expenses" "l10n_mz_account_group_6916","6916","","Interest of default payments and compensatory" "l10n_mz_account_group_694","694","","Foreign exchange losses" "l10n_mz_account_group_698","698","","Other finance costs and losses" "l10n_mz_account_group_7","7","","Revenue and gains" "l10n_mz_account_group_71","71","","Sales" "l10n_mz_account_group_72","72","","Services rendered" "l10n_mz_account_group_73","73","","Work performed by the entity and capitalised" "l10n_mz_account_group_74","74","","Reversals for the period" "l10n_mz_account_group_741","741","","Reversals From adjustments" "l10n_mz_account_group_742","742","","Reversals From depreciation and amortisation" "l10n_mz_account_group_743","743","","Reversals From provisions" "l10n_mz_account_group_76","76","","Other operating income and gains" "l10n_mz_account_group_761","761","","Grants for investments" "l10n_mz_account_group_762","762","","Operating grants" "l10n_mz_account_group_763","763","","Gains from capital investments" "l10n_mz_account_group_764","764","","Gains in inventories and biological assets" "l10n_mz_account_group_769","769","","Other income non-related to value added" "l10n_mz_account_group_78","78","","Finance income and gains" "l10n_mz_account_group_781","781","","Interest received" "l10n_mz_account_group_784","784","","Foreign exchange gains"