"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"
