2023-02-28
The National Bank of Angola issued Instruction No. 03/2023 to establish and update standardized codes for five auxiliary tables governing the Chart of Accounts for Banking and Non-Banking Financial Institutions. The directive mandates regulated entities to apply specific classifications for institutional sectors, financial instruments and transactions, economic activities, guarantees, and provincial or municipal locations when recording operations. Financial institutions must fully implement these coding requirements within sixty days of the instruction's publication date.
INSTRUCTION NO. 03/2023 Of 27 February SUBJECT: FINANCIAL SYSTEM Financial Institutions Chart of Accounts - Auxiliary Tables
DETERMINED:
CONTINUATION OF INSTRUCTION NO. 03/ 2023 OF 27 FEBRUARY Page 2 from 58 2. Scope This Instruction is applicable to the Financial Institutions under the supervision of the National Bank of Angola, provided for in paragraphs 2 and 3 of Article 7 of Law No. 14/21 of 19 May, Law on the General Framework of Financial Institutions. 3. Filling 3.1 Financial Institutions should consider the Codes of the Institutional Sectors to which the counterparties of the operations carried out by them or the issuers of the Financial Instruments belong, contained in Annex I, which forms an integral part of this Instruction. 3.2 The Financial Institutions must consider the Types of Financial Instruments used and the operations carried out, contained in Appendix II, which is an integral part of this Instruction. 3.3 The Financial Institutions must consider the functions of the Types of Financial Instruments used and the operations carried out, contained in Appendix III, which is an integral part of this Instruction. 3.4 Financial Institutions should consider the Economic Activity Codes that are linked to the operation carried out by the Financial Institution or to the counterparty of the operation carried out, contained in Annex IV, which is an integral part of this Instruction. 3.5 The Financial Institutions shall consider the Types of Collateral set forth in Appendix V, which is an integral part of this Instruction. 3.6 When carrying out operations, the Financial Institutions should take into account the codes of the Provinces and Municipalities, included in Annex VI, which is an integral part of this Instruction.
CONTINUATION OF INSTRUCTION NO. 03/ 2023 OF 27 FEBRUARY Page 3 from 58 4. Transitional Provision The Financial Institutions must comply with the provisions in this Instruction 60 (sixty) days after its publication. 5. Doubts and Omissions The doubts and omissions arising from the interpretation and application of this Instruction shall be clarified by the National Bank of Angola. 6. Repeal Auxiliary tables no. 06 - Institutional Sector Codes, no. 08 - Types of Financial Instruments and Operations, no. 09 - Economic Activities Codes, no. 10 - Types of Guarantee, and no. 17 - Provinces and Municipalities, of Instruction nos. 14 and 15/19, both of 6 September, on the Chart of Accounts of Banking and NonBanking Financial Institutions, are hereby revoked. 7. Entry into force This Instruction shall enter into force on the date of its publication. PUBLISHED. Luanda, 27th February 2023. THE GOVERNOR JOSÉ DE LIMA MASSANO
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 4 from 58 ANNEX I AUXILIARY TABLE NO. 06 - INSTITUTIONAL SECTOR CODES Code Description 01 Headquarters 02 Branches 03 Agencies 04 Consolidated financial institutions 11 Public financial institutions - Central Bank 12 Public financial institutions - Other deposit institutions 13 Public financial institutions - Banks in liquidation 14 Other public financial institutions - Insurance institutions and pension funds 15 Other public financial institutions - Insurance institutions and pension funds in liquidation 16 Other public financial institutions - Financial auxiliaries 17 Other public financial institutions - Financial auxiliaries in liquidation 18 Other public financial institutions - Other financial intermediaries 19 Other public financial institutions - Other financial intermediaries in liquidation 22 Private financial institutions - Other deposit institutions 23 Private financial institutions - Other deposit institutions in liquidation 24 Other private financial institutions - Insurance institutions and pension funds 25 Other private financial institutions - Insurance institutions and pension funds in liquidation 26 Other private financial institutions - Financial auxiliaries 27 Other private financial institutions - Financial auxiliaries in liquidation 28 Other private financial institutions - Other financial intermediaries 29 Other private financial institutions - Other financial intermediaries in liquidation 31 Central Government 32 Local Governments (Provinces) 33 Municipal administrations 34 Autonomous Public Funds and Services 35 Social security funds 36 Bank restructuring agencies 37 Non-financial public enterprise sector 41 International organisations - IMF 42 International organisations - Multilateral payment agreements 43 Other extraterritorial organisations and institutions 51 Non-financial private business sector 52 Non-profit-making institutions 61 Private 62 Public-private partnerships
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 5 from 58 ANNEX II AUXILIARY TABLE NO. 08 - CODES FOR TYPES OF FINANCIAL INSTRUMENTS AND TRANSACTIONS Code Description 101 National notes and coins 102 Foreign notes and coins 104 Other cheques 105 Certified cheques 106 Bank checks 107 Payment orders 108 Bearer cheques 109 Goods and/or products 110 Payment in kind transactions 111 Payment card 121 Sight deposits 122 Time deposits 123 Compulsory deposits 124 Special deposits 126 Escrow accounts 127 Captive accounts 128 Fiduciary accounts 129 Other deposits 130 Sight deposits Bankita 131 Bankita savings growing 203 Compromised operations 210 Applications in gold and other precious metals 213 Operations at notice 219 Other applications 222 Financial liquidity assistance 301 Treasury Bonds 303 Treasure Tickets 305 Central Bank Securities 321 Certificates of deposits 323 Own acceptances 327 Subordinated debt contracts 329 Other obligations 341 Redeemable ordinary shares 343 Non-redeemable ordinary shares 345 Redeemable preference shares
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 6 from 58 347 Non redeemable preference shares 349 Quotas of private limited companies 395 Other equity securities 399 Other titles Code Description 401 Forward sale transactions 402 Forward purchase transactions 403 Options sales operations 404 Call options operations 405 Forward sale transactions 406 Future purchase transactions 407 Swap transactions 601 Foreign exchange spot transactions 602 Purchase of foreign currency 603 Sale of foreign currency 701 Discounts 703 Other credits secured by effects 705 Advances to depositors 706 Personal loans 709 Guaranteed current accounts 711 Factoring operations 713 Loans 714 Supplies 717 Financial leases 718 Operating leases 719 Resource transfers 721 Credit card financing 723 Car financing 725 Residential property finance 727 Commercial real estate financing 728 Industrial property financing 729 Rural finance 731 Financing for machinery and equipment 733 Microcredit 735 Rediscounts 738 Financing for agriculture 739 Financing for fisheries 740 Financing for food production 901 Bank Guarantees and sureties
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 7 from 58 903 Acceptances and Endorsements 905 Open documentary credits 907 Insurance in escrow 909 Irrevocable commitments 911 Revocable commitments 913 Irrevocable credit lines 915 Revocable credit lines 917 Letters - comfort 999 Other financial instruments and operations
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 8 from 58 ANNEX III DESCRIPTION OF THE FUNCTION OF TYPES OF FINANCIAL INSTRUMENTS AND TRANSACTIONS 101 - National notes and coins To record banknotes and coins in cash dispensers issued by the National Bank of Angola and which are legal tender in the country. Commemorative coins that are not normally used to make payments, if any, are excluded from this instrument. 102 - Foreign notes and coins To register banknotes and coins which are legal tender abroad, considered to be the responsibility of the respective non-resident issuing monetary authorities. 104 - Other Cheques Record the other cheques not classifiable in the individually identified instruments. 105 - Certified Cheques Register the cheques issued by deposit account holders with the endorsement of the drawee bank certifying the existence of a provision. The bank captivates (blocks) the amount for which the cheque is issued and guarantees its payment by indicating "good for payment". 106 - Bank Cheques To register a payment document issued by a bank, on an account in that same bank, with provision guarantee. 107 - Payment orders
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 9 from 58 To register payment orders, namely, bills of exchange (payment orders), promissory notes (payment promises) and other papers on resident or non-resident institutions. 108 - Bearer Cheques Registering a cheque in which the person issuing it does not indicate the name of the person that can cash it. In this type of instrument, the amount to be paid and the date are inserted, but the name of the recipient is not. Thus, the cheque can be deposited or cashed by anyone who presents it to the bank. 109 - Goods and/or Products To record amounts receivable from non-financial transactions resulting from forward sales of goods and products to customers. The code should be used only in the consolidated financial statements. 110 - Deception in Payment Transactions To register the installment other than the one due, delivered by the debtor to the creditor, to exonerate him from the debt, by prior agreement between the parties. 111 - Payment Card Registering a payment instrument, presented in the form of a plastic card or other payment device or code, which is provided by an issuing financial institution (the issuer) to enable its user to perform financial transactions, namely payments and/or cash withdrawals, at terminals where it is accepted. 121 - Current Deposits To record deposits that are immediately convertible into currency or that are transferable by cheque, bank order, debit entry or similar, without any kind of significant restriction or penalty. This instrument includes freely available deposits held as deposits with the Central Bank and
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 10 from 58 in other banking institutions. It does not include deposits relating to minimum reserves with the Central Bank, classified under "Compulsory deposits" (instrument 123). 122 - Term Deposits To record deposits in the form of investments with a fixed maturity whose early withdrawal, if possible, is usually subject to restrictions or penalties. These deposits are usually regulated by a contract that establishes the applicable conditions (maturity, interest, penalties for early withdrawal, etc.). This instrument includes deposits relating to operations on the interbank money market, but does not include certificates of deposit which should be classified under "Certificates of deposit" (instrument 321). 123 - Compulsory Deposits To record deposits whose movement is conditioned by legal provisions and maintained in accordance with the requirements of specific legislation. This instrument includes the compulsory reserves held with the Central Bank, but does not include the compulsory deposits resulting from capital subscription and/or capital increases that are classified under "Special deposits" (instrument 124). 124 - Special Deposits To register deposits whose movement is conditional, including compulsory deposits made upon the incorporation of a company or upon capital increases (payment and/or capital increase). 126 - Escrow Accounts Amounts represented by cash or liabilities deposited/received as collateral, margins and respective reinforcements. These refer namely to the proceeds of collections or transfers from customers under a prior agreement for the settlement of loans granted, provision of guarantees and settlement of services provided.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 11 from 58 127 - Captive Accounts Record captive appeals including those that are captive by court order. 128 - Fiduciary Accounts To register transactions related to a bank account opened and maintained by a payment service provider, exclusively for the refund of funds resulting from e-money transactions. 129 - Other Deposits To record other deposits for which the conversion into currency or transferable deposits is subject to constraints. Excludes deposits classified under other instruments. 130 - Bankita Current Deposits To register the demand deposits made with the bank, whose members are natural persons/individuals belonging to the lower income sector of the population, and are only made in national currency. 131 - Growing Bank Savings To register term savings deposits, made with the bank, whose members are natural persons/individuals belonging to the lower income sector of the population. These deposits are made in national currency for a fixed renewable term and have minimum and maximum limits established. 203 - Committed Operations To record borrowing or temporary liquidity-providing operations (reverse transactions, reverse repurchase agreements and sell/buy-back agreements), based on the placement of own or third-party securities as collateral, without a change in ownership of the securities. This instrument includes reverse transactions carried out within the scope of the interbank money market (between the institution and the National Bank of Angola and between Banking Financial Institutions) and operations
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 12 from 58 In the secondary market between banking institutions and their customers. 210 - Precious Metals - Applications in Gold and Other Precious Metals To record the market value of the stock of gold and other precious metals. 213 - Operations with Pre-Advisement To register deposits with undetermined maturity, whose movement depends on the advance notice fixed in the notice clause. 219 - Other Applications Record unclassifiable applications in the individually identified instruments. 222 - Financial Liquidity Assistance To register liquidity capturing operations within the scope of the liquidity-providing fine-tuning operations by the National Bank of Angola. 301 - Treasury Bonds (OT) To register medium and long-term public debt securities, issued by the National Treasury and similar instruments issued by non-resident issuing countries (medium and long-term public debt securities issued by non-residents). National Treasury Bonds indexed to the dollar should be classified in national currency. 303 - Treasury Bills (BT) To register short-term public debt securities issued by the National Treasury and similar instruments issued by non-resident issuing countries. 305 - Central Bank Securities Register the securities issued by the National Bank of Angola for the purposes of implementing monetary policy.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 13 from 58 321 - Certificates of Deposit To record securities representing deposits placed with a fixed maturity. This instrument includes deposits placed with the issuing/reporting institution and certificates of deposit which are negotiable and usually traded on a secondary market. 323 - Own Acceptances To record financial instruments comprising only those accepted where the reporting institution is the first obligor (drawee) and which are intended for its own funding. 327 - Subordinated debt contracts To record loans covered by a subordination clause, i.e. in the case of bankruptcy of the issuing entity, they are only repaid after the other creditors for non-subordinated debt. 329 - Other Liabilities To record fixed income negotiable debt securities whose terms of repayment and remuneration are fixed at the outset by the issuer. Bonds do not give any ownership rights over the issuer and are negotiable on the secondary market. This instrument includes bonds issued or endorsed by the institution, including also subordinated bonds, i.e. in case of bankruptcy of the issuer they will be repaid only after other creditors for non-subordinated debt, but does not include bonds classified in "Government bonds" (instrument 301). 341 - Redeemable Ordinary Shares To register the securities representing the share capital of a public limited company that give the holders (shareholders) property rights and the right to vote
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 14 from 58 at the General Meeting and may be redeemable (refundable) in certain circumstances. 343 - Non Redeemable Ordinary Shares To register the securities representing the share capital of a public limited company that give the holders (shareholders) property rights and the right to vote at the General Meeting and cannot be redeemable (refunded) under any circumstances. 345 - Redeemable Preference Shares To register the securities representing the share capital of a public limited or limited company by shares which, without conferring voting rights, allow their holders access to information on the evolution of the company, giving them the right to receive a minimum preferential dividend, the reimbursement of the nominal value of the shares on a future date, and the preference for reimbursement of the nominal value in the case of dissolution of the company. 347 - Non Redeemable Preference Shares To register the securities representing the share capital of a public limited or limited company by shares which, without conferring voting rights, allow their holders access to information on the evolution of the company, entitling them to receive a minimum preferential dividend, and are not redeemable in any circumstances other than the dissolution of the company. 349 - Shares of Limited Liability Companies To record non-negotiable instruments that give the holder ownership rights over the issuing company. 395 - Other Equity Certificates To record financial assets other than shares or units representing property rights in the issuing entity. This instrument
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 15 from 58 includes notably shares, except shares in limited liability companies classified in instrument 349, securitisation units, supplementary capital, and pledges in the nature of fixed assets. This instrument includes shares in institutions or collective investment funds, including investment fund shares. 399 - Other Securities To record negotiable debt securities that entitle the holder to a contractually defined income, but do not grant any ownership rights over the issuing entity. This instrument includes securities issued or endorsed by the institution, but does not include securities classifiable under other instruments. 401 - Forward Sale Transactions To register share sale transactions with a future maturity date. 402 - Forward Purchase Transactions To register share purchase transactions with a future maturity date. 403 - Option Sales Transactions To record the value of contracts for shares or other assets that, when acquired, accompany the right to sell the assets that are part of the contract. 404 - Option Purchase Transactions To record the value of contracts for shares or other assets that, when acquired, accompany the right to purchase the assets that are part of the contract. 405 - Future Sales Operations To record the fixed value of the contract, related to traded commodity, share, security or exchange rate, to be fulfilled at the time of delivery or effective sale.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 16 from 58 406 - Future Purchase Operations To record the fixed value of the contract, related to traded commodity, share, security or exchange rate, to be fulfilled at the time of delivery or effective purchase. 407 - Swap Operations To record derivative transactions involving, inter alia, exchanges of assets, securities, loans, currencies and interest rates. 601 - Spot Exchange Transactions To register operations awaiting settlement and forward operations maturing in the following two (2) business days, at an exchange rate previously agreed upon. 602 - Purchase of Foreign Currency To register foreign currency purchase transactions awaiting settlement, within a period of more than 2 (two) business days, at a previously agreed exchange rate. The operations should have a maximum maturity of 1 (one) year. 603 - Sale of Foreign Currency To register foreign currency sale transactions awaiting settlement, within a period of more than 2 (two) business days, at a previously agreed exchange rate. The operations should have a maximum term of 1 (one) year. 701 - Discounts To register to credit operations secured by effects (bonds, promissory notes) with anticipated interest. Discounting of securities is a credit granted/received by the bank by presenting a security with future maturity for discounting in the present. Rediscount operations classified under "Rediscount" (instrument 735) are not included in discounting.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 17 from 58 703 - Other Securitised Credit for Effects To register credit operations securitised by effects with postponed interest. 705 - Advances to Depositors To record the debit balances of demand deposit accounts. 706 - Personal Credit To register the values referring to a credit agreement concluded with private individuals, without commercial or professional purposes. 709 - Pledged Current Accounts To register the value of the treasury credit, granted at short term, according to the agreement between the institution and the beneficiary (company). 711 - Factoring Contracts To record credit granting operations as a result of cash flow advance factoring operations. Factoring activity consists of the acquisition by the financial institution of credits that suppliers of goods and services have over their clients. 713 - Loans To register the financial instruments created to transfer/obtain reimbursable resources, evidenced by non-negotiable documents liable to interest and without a specific destination or link to the proof of application of resources. 714 - Supplies To register the resources that a member lends to the company, whether in cash or in any other fungible thing, which the company shall be obliged to return to him or her, of the same type and quality, or to defer the maturity of his or her credits over it, provided that, in either case, the credit shall be of a permanent nature.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 18 from 58 717 - Finance Leases To register the financing through which the lessor, in accordance with its client's instructions, acquires an asset (movable or immovable) and cedes its temporary use against payment of a periodic amount, for a determined term and, for which the client has a purchase option at the end of the same term, against payment of a contractually fixed amount (residual value). Substantial transfer of all the risks and advantages inherent to the ownership of an underlying asset. 718 - Operating Leases To record leases that do not transfer substantially all the risks and rewards of ownership of an underlying asset. 719 - Onlending of Resources To register the investments of resources assigned by third parties to the reporting institution, carried out under the terms defined by the consigning entity, whose credit risk is assumed by the institution itself. It is also a liability towards third parties for resources assigned to the reporting institution, consigned to the granting of credit for specific purposes. 721 - Credit Card Financing To record the amounts owed, at the end of the month, for the use of credit cards. This instrument includes convenience and extended credit, including also the interest-free convenience credit granted in the period between the time when the card payments are made and the due date of the outstanding balances for that billing cycle, and the interest-bearing extended credit corresponding to the amount that is not settled until the due date of the billing cycle in which the card payments were made.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 19 from 58 723 - Car Finance To register the values for financing the acquisition of cars 725 - Residential Mortgages To register long-term financing for the acquisition or construction of a property for one's own residence, with the property being used as a guarantee for the financing (mortgage). 727 - Commercial Real Estate Financing To register long-term financing aimed at the acquisition or construction of a property for activities of a commercial nature. 728 - Industrial Real Estate Financing To register long-term financing for the acquisition or construction of real estate for industrial activities. 729 - Rural Loans To register the amounts intended to finance rural activity. 731 - Financing for machinery and equipment To register the amounts intended to finance the acquisition of machinery and equipment. 733 - Microcredit To register the loans granted to a small entrepreneur, natural or collective person, on a joint and several liability or individual basis, whose amount must not exceed the limit established for this type of credit per client or joint and several group. 735 - Rediscounts To register loans obtained from Banco Nacional de Angola in its capacity as lender of last resort and other rediscount operations.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 20 from 58 738 - Financing for Agriculture Record the amounts earmarked for financing agriculture. 739 - Financing for fisheries To record the amounts intended to finance fishing. 740 - Financing for the Production of Foodstuffs To record the amounts intended to finance the production of foodstuffs. 901 - Sureties and Bank Guarantees To register the personal guarantee by which the guarantor personally guarantees the payment of the creditor's credit in case of insufficiency of the debtor's assets. In the case of bank guarantees, the operations in which the institution guarantees to a third party that the supply of goods or services by its customer will be carried out in accordance with the established contractual conditions should be registered. The financial commitment undertaken by the institution is usually limited to the payment of compensation for non-performance. 903 - Acceptances and Endorsements To record the obligation assumed by the institution, through acceptance or endorsement, to pay at maturity the value of a currency effect in the event of noncompliance by the other parties. 905 - Open Documentary Credits To record the commitment made by a bank (issuing bank) at the request and on the instructions of an importing customer (originator), to make a payment to an exporter (beneficiary), through an intermediary bank (notifier/confirmer), on presentation of the stipulated documents, provided that all terms and conditions have been met.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 21 from 58 907 - Insurance in Guarantee To register the guarantee provided by an insurance company, in which it undertakes, in the event of non-compliance with the legal and/or contractual obligations of the policyholder (client), to compensate the insured (beneficiary), by way of indemnity or penalty, for the property damage suffered within the limits established by law or in the contract. 909 - Irrevocable commitments To register unconditional commitment operations to grant credit to a third party, by order of the latter and up to a fixed limit. 911 - Revocable commitments To register credit facility operations granted by the institution. Includes credits through the use of credit in escrow current account. 913 - Irrevocable Credit Lines To record unconditional commitment transactions of granting credit to a third party, on his order and up to a fixed limit. It includes the amounts of credit lines opened in favour of credit card users. 915 - Revocable Lines of Credit To record credit facility transactions granted that do not constitute a firm commitment of the institution. 917 - Comfort Letters To record the obligation assumed by the institution towards a beneficiary guaranteeing the fulfilment (payment or compensation) of contractual obligations by its customer. Contractual clauses may involve financial or non-financial commitments, for example, the payment of commercial paper, the delivery of goods or the completion of a construction contract. In case the customer defaults, the institution should have a
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 22 from 58 preferential right over these assets.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 23 from 58 999 - Other Financial Instruments and Operations Record instruments that do not fit the previous codes (codes 901, 903, 905, 907, 909, 911, 913, 915 and 917).
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 24 from 58 ANNEX IV CODES OF ECONOMIC ACTIVITIES Code Description 00001 PARTICULAR 01111 Cereals (except rice) 01112 Dried pulses and oilseeds 01120 Rice cultivation 01131 Cassava cultivation 01132 Growing of vegetables and other root and tuber vegetables 01140 Sugarcane cultivation 01150 Tobacco cultivation 01161 Cotton cultivation 01162 Sisal cultivation 01163 Other fibre plant crops 01191 Flower and ornamental plant cultivation 01192 Other temporary crops n.e.c. 01210 Viticulture 01220 Tropical and subtropical fruit crops 01230 Citrus cropping 01240 Pome fruit and stone fruit culture 01250 Growing of other tree and bush fruits (including nuts) 01260 Growing oleaginous fruits 01271 Coffee growing 01272 Other fruit crops for the preparation of beverages 01280 Growing of spices, aromatic, medicinal and pharmaceutical plants 01290 Other permanent crops 01300 Culture of vegetative propagation material 01410 Cattle 01420 Raising of horses, donkeys and mules 01430 Sheep and goat farming 01440 Pig breeding 01450 Poultry farming 01491 Beekeeping 01492 Breeding of companion animals 01493 Other animal production n.e.c. 01500 Combined agriculture and animal production 01610 Support activities to agriculture 01620 Support activities for animal production, except veterinary services 01630 Preparation of agricultural products for sale 01640 Preparation and treatment of seeds for propagation
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 25 from 58 01700 Hunting, trapping, game propagation and related service activities 02100 Forestry and other forestry activities 02200 Forest exploitation 02300 Extraction of cork, resin and harvesting of other forest products, except timber Code Description 02400 Service activities incidental to forestry and logging 03111 Sea Fishing 03112 Seaweed and other marine products harvesting 03120 Fishing and gathering of products in inland waters 03210 Saltwater and brackish water aquaculture 03220 Freshwater aquaculture 05100 Mining of hard coal 05200 Lignite extraction 06100 Extraction of crude oil 06200 Extraction of natural gas 07100 Extraction and preparation of iron ore miners 07210 Mining of uranium and thorium ores 07291 Extraction and preparation of copper ores 07292 Extraction and preparation of precious metal ores 07293 Mining of other non-ferrous metal ores (except uranium and thorium ores) n.e.c. 08101 Extraction of marble and similar stones 08102 Extraction of limestone, gypsum and chalk 08103 Gravel, sand and crushed stone extraction 08104 Clay and kaolin extraction 08910 Extraction of minerals for the chemical industry and for the manufacture of fertilizers 08920 Salt extraction 08991 Diamond mining 08992 Extraction of other non-metallic minerals n.e.c. 09100 Service activities incidental to oil and gas extraction, excluding surveying 09900 Other service activities incidental to mining and quarrying 10101 Slaughtering cattle (meat production) 10102 Slaughtering poultry and rabbits (meat production) 10103 Manufacture of meat products 10201 Preparation of fishery and aquaculture products 10202 Freezing of fishery and aquaculture products 10203 Preservation of fishery and aquaculture products in olive oil and other vegetable oils and other sauces 10204 Drying, salting and other processing activities of fishery and aquaculture products 10301 Manufacture of fruit and vegetable juice 10302 Freezing fruit and vegetables
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 26 from 58 10303 Manufacture of jams, jellies and marmalade 10304 Drying and dehydration of fruit and vegetables 10305 Preparation and preservation of potatoes 10306 Other processing and preserving of fruit and vegetables 10401 Production and refining of vegetable oils and fats 10402 Production and refining of animal oils and fats 10403 Manufacture of margarine and similar edible fats Code Description 10501 Milk and dairy industry 10502 Manufacture of ice cream and sorbets 10611 Cereal milling 10612 Husking, milling and other treatments of rice 10613 Processing of cereals and pulses n.e.c. 10620 Manufacture of starches and starch products 10711 Bakery 10712 Pastries 10713 Manufacture of biscuits, rusks and preserved pastry goods and cakes 10720 Sugar industry 10730 Cocoa, chocolate and confectionery industry 10740 Manufacture of pasta, couscous and similar products 10750 Manufacture of prepared meals and dishes 10791 Refining salt 10792 Coffee and tea industry 10793 Manufacture of other miscellaneous food products n.e.c. 10800 Manufacture of animal feed 11010 Manufacture of distilled alcoholic beverages 11020 Production of wine and fruit wines 11030 Brewing and malting 11041 Bottling of natural mineral waters and spring waters 11042 Manufacture of soft drinks and other non-alcoholic beverages n.e.c. 12000 TOBACCO INDUSTRY 13111 Preparation, spinning and weaving of cotton and man-made fibres 13112 Manufacture of sewing threads 13113 Preparation, spinning, weaving and finishing of other textile fibres 13120 Textile finishing 13910 Manufacture of made-up textile articles, except apparel 13920 Manufacture of carpets and rugs 13930 Manufacture of cordage and netting 13991 Manufacture of lace and embroidery 13992 Manufacture of other textiles n.e.c.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 27 from 58 14101 Manufacture of workwear and uniforms 14102 Manufacture of other outerwear in series 14103 Making of other outerwear made to measure 14104 Manufacture of other wearing apparel and accessories 14200 Manufacture of articles of fur 14300 Manufacture of knitted and crocheted articles 15110 Tanning and finishing of hides, without and with hair Code Description 15120 Manufacture of luggage, handbags and the like, saddlery and harness 15200 Footwear industry and its components 16100 Sawmilling, planing and impregnation of wood 16210 Manufacture of veneer sheets; manufacture of plywood, laminboard, particle board, fibre board and other panels and boards 16220 Manufacture of builders' carpentry and joinery 16230 Manufacture of wooden containers 16291 Manufacture of wickerwork, straw and plaiting materials 16292 Manufacture of cork and other products of wood n.e.c. 17010 Manufacture of pulp, paper and paperboard (except corrugated board) 17020 Manufacture of corrugated paper and paperboard and of containers of paper and paperboard 17030 Manufacture of household and sanitary paper and paper products 17090 Manufacture of articles of pulp, paper and paperboard n.e.c. 18110 Print 18120 Services related to printing 18200 Reproduction of recorded media 19100 Manufacture of coke oven products 19200 Manufacture of refined petroleum products and fuel pellets 20111 Manufacturing of industrial gases 20112 Manufacture of ethyl alcohol from fermentation 20113 Manufacture of other basic chemicals 20120 Manufacture of fertilisers and nitrogen compounds 20130 Manufacture of plastics and synthetic rubber in primary forms 20210 Manufacture of pesticides and other agro-chemical products 20220 Manufacture of paints, varnishes and similar coatings, printing ink and mastics 20231 Manufacture of soap and detergents, cleaning and polishing products 20232 Manufacture of perfumes and toilet preparations 20291 Manufacture of explosives and pyrotechnic products 20292 Manufacture of other chemical products n.e.c. 20300 Manufacture of man-made fibres
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 28 from 58 21000 MANUFACTURE OF BASIC PHARMACEUTICAL PRODUCTS AND PHARMACEUTICAL PREPARATIONS 22111 Manufacture of tyres and tubes 22112 Tyre rebuilding 22190 Manufacture of rubber products n.e.c. 22201 Manufacture of plastic plates, sheets, tubes and profiles 22202 Manufacture of plastic packaging 22203 Manufacture of plastic products n.e.c. 23100 Manufacture of glass and glass products 23910 Manufacture of refractory ceramic products 23921 Manufacture of ceramic tiles and flags Code Description 23922 Manufacture of bricks, tiles and construction products, in baked clay 23930 Manufacture of other non-refractory porcelain and ceramic products 23941 Manufacture of cement 23942 Manufacture of lime and plaster 23951 Manufacture of ready-mixed concrete and concrete products for construction purposes (except blocks) 23952 Manufacture of fibre cement products 23953 Manufacture of cement blocks for construction 23954 Manufacture of other articles of concrete, plaster and cement 23960 Sawing, cutting and finishing of ornamental and other building stone 23990 Manufacture of other non-metallic mineral products n.e.c. 24100 Basic iron and steel industries 24201 Precious metals production and primary transformation 24202 Obtaining and first transformation of zinc 24203 Manufacture and primary transformation of other non-ferrous metals 24310 Cast iron and steel foundry 24320 Non-ferrous metal foundry 25111 Manufacture of metal structures and constructions 25112 Manufacture of doors, windows and similar articles of metal 25120 Manufacture of tanks, reservoirs, containers, boilers and metal radiators for central heating 25130 Manufacture of steam generators (except central heating hot water boilers) 25200 Manufacture of weapons and ammunition 25910 Forging, pressing, stamping and roll forming; powder metallurgy 25920 Treatment and coating of metals; general mechanical engineering activities 25931 Manufacture of cutlery 25932 Manufacture of locks, hinges and other hardware
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 29 from 58 25933 Manufacture of metal tools and moulds 25991 Manufacture of metal packaging 25992 Manufacture of wire products, rivets, screws, bolts, springs and metal chains 25993 Manufacture of other fabricated metal products n.e.c. 26100 Manufacture of electronic components and boards 26200 Manufacture of computers and peripheral equipment 26300 Manufacture of communication equipment 26400 Manufacture of radio and television receivers and similar consumer goods 26510 Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes 26520 Manufacture of watches and clocks 26600 Manufacture of radiation, electromedical and electrotherapeutic equipment 26700 Manufacture of optical equipment and supplies 26800 Manufacture of magnetic and optical media 27101 Manufacture of electric motors, generators and transformers Code Description 27102 Manufacture of switchgear and control gear for electrical installations 27200 Manufacture of accumulators and electric batteries 27300 Manufacture of insulated wire and cable and of related accessories 27400 Manufacture of electric lighting equipment 27501 Manufacture of electrical household appliances 27502 Manufacture of non-electric domestic appliances 27900 Manufacture of other electrical equipment 28110 Manufacture of engines and turbines, except aircraft, vehicle and cycle engines 28120 Manufacture of hydraulic and pneumatic equipment, pumps, compressors, taps and valves 28130 Manufacture of bearings, gears, gearing and driving elements 28140 Manufacture of ovens and burners 28150 Manufacture of lifting and handling equipment 28160 Manufacture of office machinery and equipment except computers and peripheral equipment 28170 Manufacture of portable hand-held power-driven machine tools 28190 Manufacture of other general-purpose machinery 28210 Manufacture of machinery and tractors for agriculture, livestock and forestry 28220 Manufacture of other machine tools, except portable 28230 Manufacture of machinery for metallurgy 28240 Manufacture of machinery for mining, quarrying and construction 28250 Manufacture of machinery for food, beverage and tobacco processing 28260 Manufacture of machinery for textile, apparel and leather production 28290 Manufacture of other special-purpose machinery n.e.c.
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 30 from 58 29100 Manufacture of motor vehicles 29200 Manufacture of bodies (coachwork) for coaches, trailers and semi-trailers 29300 Manufacture of parts and accessories for motor vehicles and their engines 30110 Building of pleasure and sporting boats 30120 Construction of pleasure and sporting boats 30200 Manufacture of rolling stock for railways 30300 Manufacture of aircraft, spacecraft and related equipment 30400 Manufacture of military fighting vehicles 30910 Manufacture of motorbikes 30920 Manufacture of bicycles and vehicles for the disabled 30990 Manufacture of other transport equipment n.e.c. 31001 Manufacture of wooden furniture 31002 Manufacture of metal furniture 31003 Manufacture of mattresses 31004 Manufacture of furniture n.e.c. 32110 Manufacture of jewellery and related articles; coinage 32120 Manufacture of costume jewellery Code Description 32200 Manufacture of musical instruments 32300 Manufacture of sports goods 32400 Manufacture of games and toys 32500 Manufacture of medical and surgical instruments and supplies 32901 Manufacture of brooms, brushes and brushes 32902 Manufacture of pens, pencils and similar articles 32903 Manufacture of wooden coffins 32904 Other miscellaneous manufacturing n.e.c. 33110 Repair and maintenance of fabricated metal products, except repair of machinery and equipment 33120 Repair and maintenance of machinery and equipment 33130 Repair and maintenance of electronic and optical equipment 33140 Repair and maintenance of electrical equipment 33150 Repair and maintenance of transport equipment, except motor vehicles 33190 Repair and maintenance of other equipment 33200 Installation of industrial machinery and equipment 35101 Electricity generation 35102 Transport of electricity 35103 Distribution and trade of electricity 35200 Manufacture of gas; distribution of gaseous fuels through mains 35301 Production and distribution of steam, hot and cold water and ducted air 35302 Ice production 36000 WATER COLLECTION, TREATMENT AND DISTRIBUTION
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 31 from 58 37000 WASTE WATER COLLECTION, DRAINAGE AND TREATMENT 38110 Collection of non-hazardous waste 38120 Collection of hazardous waste 38210 Treatment and disposal of non-hazardous waste 38220 Treatment and disposal of hazardous waste 38301 Scrap metal and metal waste recovery 38302 Non-metallic waste recovery 39000 DECONTAMINATION AND SIMILAR ACTIVITIES 41001 Real estate development 41002 Building construction (residential and non-residential) 42100 Construction of motorways, roads, bridges, tunnels, airports and railways 42200 Construction of water, sewage and other fluid transport, energy distribution, telecommunications and other networks 42900 Construction of other civil engineering works 43100 Demolition and site preparation for construction 43210 Electrical Installation 43220 Plumbing and air conditioning installation 43290 Other installations in buildings Code Description 43301 Assembly of carpentry and joinery works 43302 Plastering, floor and wall covering 43303 Other finishing activities 43901 Hire of construction and demolition equipment with operator 43902 Other specialised construction works n.e.c. 45100 Trade in motor vehicles 45200 Maintenance and repair of motor vehicles 45300 Sale of motor vehicle parts and accessories 45401 Wholesale and retail trade of motorbikes and related parts and accessories 45402 Maintenance and repair of motorbikes and related parts and accessories 46101 Agents involved in the sale of agricultural raw materials, live animals, textile raw materials and semi-finished goods 46102 Agents involved in the wholesale trade of fuels, ores, metals, industrial chemicals, machinery, industrial equipment, ships and aircraft 46103 Agents involved in the sale of wood, construction materials, furniture, household goods and ironmongery 46104 Agents involved in the sale of food, beverages and tobacco 46105 Agents in mixed wholesale trade without predominance 46106 Agents specialising in the sale of particular products or ranges of products n.e.c. 46201 Wholesale of grain, seeds, pulses, oilseeds and animal feeds
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 32 from 58 46202 Wholesale of flowers and plants 46203 Wholesale of live animals, hides and skins 46204 Wholesale trade in raw tobacco 46301 Wholesale of fruit and vegetables 46302 Wholesale of meat and meat products 46303 Wholesale of milk and dairy products, eggs, olive oil, edible oils and fats 46304 Wholesale of beverages 46305 Wholesale of tobacco 46306 Wholesale of coffee, sugar, tea, cocoa, sugar confectionery and spices 46307 Wholesale of fish, crustaceans and molluscs 46308 Wholesale of other food products 46411 Wholesale of textiles, clothing and accessories 46412 Wholesale of footwear 46491 Wholesale of electrical household appliances, radio and television sets 46492 Wholesale of glass and ceramic tableware, wallpaper and cleaning products 46493 Wholesale of perfume, cosmetics and pharmaceuticals 46494 Wholesale of stationery, books, magazines and newspapers 46495 Other wholesale trade of consumer goods, except food, beverages and tobacco Code Description 46510 Wholesale of computers, computer peripheral equipment and software, except other office machinery and equipment 46520 Wholesale of other electronic and telecommunications equipment and components 46530 Wholesale of agricultural machinery and equipment 46591 Wholesale of machine tools, construction and civil engineering machinery 46592 Wholesale of office furniture, office machinery and equipment, except computers 46593 Wholesale of machinery and equipment for trade, industry, shipping and other purposes n.e.c. 46610 Wholesale of solid, liquid and gaseous fuels and derivative products 46620 Wholesale of metals and metal ores 46631 Wholesale of wood and wood products 46632 Wholesale of construction materials (except timber) and sanitary equipment 46633 Wholesale of hardware, plumbing and heating equipment and supplies 46691 Wholesale of chemical products
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 33 from 58 46692 Wholesale of non-agricultural intermediate goods n.e.c., waste and scrap 46900 Wholesale trade n.e.c. 47111 Retail trade in supermarkets and hypermarkets 47112 Retail sale in other non-specialised shops with food, beverages or tobacco predominating 47190 Retail sale in non-specialised shops, without food, beverages or tobacco predominating 47211 Retail sale of fruit and vegetables in specialized shops 47212 Retail sale of meat and meat products in specialized shops 47213 Retail sale of fish, crustaceans and molluscs in specialized shops 47214 Retail sale of bread, pastry goods and confectionery in specialized shops 47215 Retail sale of other food products in specialized shops 47220 Retail sale of beverages in specialized shops 47230 Retail sale of tobacco in specialized shops 47300 Retail sale of automotive fuel in specialized shops 47411 Retail sale of computers, peripheral equipment and software in specialized shops 47412 Retail sale of telecommunications equipment in specialized shops 47420 Retail sale of audiovisual equipment in specialized shops Code Description 47510 Retail sale of textiles in specialized shops 47520 Retail sale of hardware, paints, glass, sanitary equipment, tiles and similar products in specialized shops 47530 Retail sale of carpets, rugs, draperies and other wall and floor coverings in specialized shops 47591 Retail sale of electrical household appliances in specialized shops 47592 Retail sale of furniture and lighting equipment in specialized shops 47593 Retail sale of chinaware, cutlery and similar household articles in specialized shops 47594 Retail sale of other household articles n.e.c. in specialized shops 47610 Retail sale of books, newspapers and stationery in specialized shops 47620 Retail sale of records, CDs, DVDs, cassettes and similar products in specialized shops
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 34 from 58 47630 Retail sale of sport, camping and leisure goods in specialized shops 47640 Retail sale of toys and games in specialized shops 47711 Retail sale of clothing in specialized shops 47712 Retail sale of leather goods, travel goods and footwear in specialized shops 47720 Retail sale of pharmaceutical, medical and orthopaedic goods, cosmetics and toiletries in specialized shops 47731 Retail sale of watches and jewellery in specialized shops 47732 Retail sale of flowers, plants, seeds and fertilisers in specialized shops 47733 Retail sale of household fuel in specialized shops 47734 Retail sale of optical, photographic, cinematographic and precision instruments in specialized shops 47735 Retail sale of pets and pet food in specialized shops 47736 Retail sale of machinery and other office equipment in specialized shops 47737 Retail sale of other new products n.e.c. in specialized shops 47740 Retail sale of second-hand goods in specialized shops 47810 Retail sale in stalls, markets and mobile sales units of food, beverages and tobacco 47820 Retail sale in stalls, markets and mobile sales units of textiles, clothing, footwear, luggage and similar products 47890 Retail sale via stalls, markets and mobile sales units of other goods n.e.c. 47910 Retail sale by mail order or via Internet 47990 Retail trade by other methods, not in shops, stalls, markets or mobile units 49110 Interurban passenger transport by rail Code Description 49120 Freight transport by rail 49210 Passenger land transport, urban and suburban, regular 49220 Other non-scheduled passenger land transport 49230 Road freight transport 49300 Transport via pipelines 50110 Maritime passenger transport 50120 Maritime freight transport 50210 Passenger transport by inland waterways 50220 Goods transport by inland waterways 51100 Passenger air transport
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 35 from 58 51200 Air freight transport 52100 Activities allied to transport 52210 Support activities for land transport 52220 Support activities for water transport 52230 Support activities for air transport 52240 Cargo handling 52290 Activities of forwarding agents, customs agents and other transportation support activities 53100 Activities of national post offices 53200 Postal activities independent of national post offices 55111 Hotels with restaurant 55112 Tourist resorts with restaurant 55113 Pensions with restaurant 55114 Hotels and similar establishments, with restaurant n.e.c. 55121 Hotels without restaurant 55122 Pensions without restaurant 55123 Hotel establishments without restaurant n.e.c. 55200 Camping and caravan sites 55900 Other places of accommodation 56101 Traditional restaurants 56102 Restaurants with bar seating (snack bars) 56103 Restaurants without table service 56104 Restaurants n.e.c. 56210 Supply of meals for events 56220 Other food service activities 56301 Cafés and pastry shops 56302 Breweries and bars 56303 Other drinking establishments 58110 Book publishing 58120 Publishing lists for consultation 58130 Publishing of newspapers, magazines and other periodicals 58190 Other publishing activities 58200 Software editing Code Description 59110 Film, video and television programme production 59120 Post-production of films, videos and television programmes 59130 Distribution of films, videos and television programmes 59140 Film and video projection 59200 Sound recording and music publishing activities 60100 Radio activities 60200 Television activities
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 36 from 58 61100 Wireline telecommunications activities 61200 Wireless telecommunications activities 61300 Satellite telecommunications activities 61900 Other telecommunications activities 62010 Computer programming activities 62021 Computer consultancy activities 62022 Management and operation of computer equipment 62090 Other information technology and computer-related service activities 63110 Data processing, hosting and related activities 63120 Web Portals 63910 News agency activities 63990 Other information service activities n.e.c. 64110 Central Bank 64191 Banking institutions 64192 Other monetary intermediation n.e.c. 64200 Activities of holding companies 64300 Trusts, funds and similar financial entities 64910 Financial leasing activity 64920 Other credit activities 64990 Other financial service activities n.e.c. (except insurance and pension funding) 65110 Life insurance and other complementary social security activities 65120 Non-life insurance 65200 Reinsurance 65300 Pension funds 66110 Administration of financial markets 66120 Activities of trading on behalf of others in transferable securities and other financial instruments 66190 Other activities auxiliary to financial services, except insurance and pension funding 66210 Risk and damage assessment activities 66220 Activity of insurance intermediaries 66290 Other activities auxiliary to insurance and pension funding 66300 Fund management activities 68100 Real estate activities on a self-employed basis Code Description 68200 Real estate activities on a fee or contract basis 69100 Legal activities 69200 Accounting, book-keeping and auditing activities; tax consultancy 70100 Activities of head offices
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 37 from 58 70200 Business and management consultancy activities 71101 Architectural activities 71102 Engineering activities and related technical consultancy 71200 Technical testing and analysis activities 72100 Scientific research and development of natural and physical sciences 72200 Scientific research and development of social sciences and humanities 73100 Advertising 73200 Market research and opinion polls 74100 Design activities 74200 Photographic activities 74900 Other professional, scientific and technical activities n.e.c. 75000 VETERINARY ACTIVITIES 77100 Car rental 77210 Rental of recreational and sporting goods 77220 Video and disc rentals 77290 Renting of other personal and household goods n.e.c. 77301 Rental of agricultural machinery and equipment 77302 Rental of machinery and equipment for construction and civil engineering 77303 Renting of office machinery and equipment (including computers) 77304 Renting of sea and inland waterway transport 77305 Rental of means of air transport 77306 Renting of land transport equipment other than motor vehicles 77307 Renting of other machinery and equipment n.e.c. 77400 Leasing of intellectual property and similar products, except copyrights 78100 Activities of personnel selection and placement agencies 78200 Activities of temporary employment agencies 78300 Other human resources provision 79110 Travel agency business 79120 Tour operators' activity 79900 Other reservation activities 80100 Private security activities 80200 Activities related to security systems 80300 Research activities 81100 Combined support activities for building management 81210 General cleaning activities in buildings Code Description 81290 Other building and industrial cleaning activities 81300 Planting and garden maintenance activities 82110 Combined administrative service activities
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 38 from 58 82190 Photocopying, document preparation and other specialised administrative support activities 82200 Activities of call centres 82300 Organisation of fairs, congresses and other similar events 82910 Collection and credit assessment activities 82920 Packaging activities 82990 Other business support service activities n.e.c. 84111 Central administration 84112 Regional and local government 84113 Support activities to public administration 84121 Public administration - health activities 84122 Public administration - education activities 84123 Public administration - cultural, sport, recreational, environmental, housing and other social activities excluding compulsory social security 84130 Public administration - economic activities 84210 External relations 84220 Defence activities 84231 Justice 84232 Security and public order activities 84233 Civil protection activities 84300 Mandatory social security 85101 Pre-school education 85102 Primary education 85211 1st Cycle General Education 85212 Basic professional training 85221 2nd Cycle General Education 85222 Medium technical training 85223 Normal average formation 85300 Higher education 85410 Sports and recreation education 85420 Teaching cultural activities 85491 Driving and riding school 85492 Vocational training 85493 Other educational activities n.e.c. 85500 Educational support service activities 86100 Activities of inpatient healthcare facilities 86201 Outpatient general medical practice activities 86202 Outpatient specialist medical practice activities Code Description 86203 Dental practice activities
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 39 from 58 86901 Clinical analysis laboratory 86902 Nursing activities 86903 Other human health activities n.e.c. 87100 Nursing activities with accommodation 87200 Residential care activities for mental retardation, mental health and substance abuse 87301 Social work activities for the elderly, with accommodation 87302 Social action for people with disabilities, with accommodation 87901 Social work activities for children and young people, with accommodation 87902 Other social work activities with accommodation n.e.c. 88101 Social work activities for elderly people without accommodation 88102 Social work activities without accommodation for disabled persons 88901 Childcare activities without accommodation 88902 Other social work activities without accommodation n.e.c. 90001 Performing arts activities 90002 Support activities to the performing arts 90003 Artistic and literary creation 90004 Operation of concert halls and related activities 91010 Libraries and archives activities 91020 Activities of museums and management of historical sites and monuments 91030 Activities of botanical and zoological gardens, parks and nature reserves 92000 LOTTERIES AND OTHER BETTING GAMES 93110 Management of sports facilities 93120 Activities of sports clubs 93190 Other sports activities 93210 Activities of amusement parks and theme parks 93290 Other amusement and recreation activities n.e.c. 94110 Activities of economic and employers' organisations 94120 Activities of professional organisations 94200 Activities of trade union organisations 94910 Activities of religious organisations 94920 Activities of political organisations 94990 Other associative activities n.e.c. 95110 Repair of computers and peripheral equipment 95120 Repair of communication equipment 95210 Repair of television sets and other similar consumer goods 95220 Repair of household appliances and other household and garden equipment 95230 Repair of footwear and leather goods 95240 Repair of household furniture and similar Code Description
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 40 from 58 95291 Repair of watches and jewellery 95292 Repair of other personal and household goods n.e.c. 96010 Washing and dry-cleaning of textiles and leather 96020 Hairdressing salons and beauty salons activities 96030 Funeral and related activities 96090 Other personal service activities n.e.c. 97000 ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS OF DOMESTIC STAFF 98100 Undifferentiated goods-producing activities of private households for own use 98200 Undifferentiated services producing activities of private households for own use 99000 ACTIVITIES OF INTERNATIONAL ORGANISATIONS AND OTHER EXTRATERRITORIAL INSTITUTIONS
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 41 from 58 ANNEX V TYPES OF GUARANTEE Code Description 00 Absence of Guarantees 01 Guarantee - Deposits with the institution itself 02 Security - Deposits with other institutions 03 Surety - Government securities1B 04 Surety - Other fixed income securities2 05 Surety - Variable income securities2 06 Life insurance policies of a financial nature 07 Fiduciary Alienation 08 Mortgage - Housing loans, LTV > 75%. 09 Mortgage - Housing loans, LTV ≤ 75%. 10 Mortgage - Other purposes 11 Commercial pledge 12 Rural pledge 13 Civil pledge 14 Insurance and similar 15 Bank guarantees (documentary credits and comfort letters) 16 Co-obligations 17 Bank guarantee 18 Other guarantees 19 Government Guarantees 20 Other guarantees 21 Irrevocable power of attorney for setting up a mortgage 22 Other personal guarantees 23 Pledge - Other purposes 99 Other Guarantees
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 42 from 58 1 Securities or bonds issued by the National Bank of Angola or by the Angolan State 2 Private or other government securities of other countries
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 43 from 58 ANNEX VI CODES OF PROVINCES AND MUNICIPALITIES In functional terms, the Reports must be sent in a unique code of 8 (eight) characters, composed by province, municipality, commune and urban district, which is in accordance with the new version presented in Table 1 - Map of Territorial Codification. In order to better illustrate the obligation to report a unique code of 8 (eight) characters we refer to the following example: The reported code (8 characters) 01020300 corresponds to: 01 - Province: Cabinda 02 - Municipality: Cacongo 03 - Commune: Massabi 00 - No Urban District
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 44 from 58 Table 001. Map of Territorial Coding Provinces Municipalities Communes Urban District Geographic al Division COD Description COD Description COD Description COD Description Code 01 Cabinda 01010100 01 Cabinda 02 Malembo 01010200 03 Tando Zinze 01010300 01 Cacongo 01020100 02 Cacongo 02 Dinge 01020200 01 CABINDA 03 Massabi 01020300 01 Buco-Zau 01030100 03 Buco Zau 02 Necut 01030200 03 Inhuca 01030300 01 Miconje 01040100 04 Belize 02 Belize 01040200 03 Luali 01040300 01 Soyo 02010100 02 Sumba 02010200 01 Soyo 03 Spell Stone 02010300 04 What 02010400 05 Mangue Grande 02010500 01 Mbanza Kongo 02020100 02 Luvo 02020200 02 Mbanza Kongo 03 Caluca 02020300 04 Madimba 02020400 05 Contact 02020500 06 Calambata 02020600 02 ZAIRE 01 Nzeto 02030100 03 Nzeto 02 Quindeje 02030200 03 Musserra 02030300 04 Quibala North 02030400 01 Tomboco 02040100 04 Tomboco 02 Quinsimba 02040200 03 Quinzau 02040300 01 Cuimba 02050100 05 Cuimba 02 Buela 02050200 03 Canda Mountain 02050300 04 Luvaca 02050400 06 Here 01 Here 02060100
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 45 from 58 02 Lufico 02060200 03 Mpala 02060300 01 Check out 03010100 01 Dange - Quitexe 02 Viçosa Village 03010200 03 Cambamba 03010300 04 Vista Alegre 03010400 02 Bungo 00 03020000 03 Ambiguous 01 New Ambiguous 03020100 02 Quipedro 03020200 01 Dimuca 03040100 04 Negage 02 Quisseque 03040200 03 Negage 03040300 05 Puri 00 03050000 01 Maquela do Zombo 03060100 02 Quibocolo 03060200 06 Maquela do Zombo 03 Heel 03060300 04 Sacandica 03060400 05 Cuilo Futa 03060500 01 Damba 03070100 02 Our 03070200 07 Damba 03 Camatambo 03070300 03 UÍGE 04 Lêmboa 03070400 05 Petecusso 03070500 01 Sanza Pombo 03080100 08 Pigeon 02 Cuilo Pombo 03080200 03 Uamba 03080300 04 Customs 03080400 01 Bembe 03090100 09 Bembe 02 Lucunga 03090200 03 Mabaia 03090300 01 Macocola (Santa Cruz) 03100100 10 Milunga 02 Macolo 03100200 03 Milunga 03100300 04 Massau 03100400 11 Songo 01 Songo 03110100 02 Kivuenga 03110200 01 Cuango 03120100 12 Quimbele 02 Icoca 03120200 03 Quimbele 03120300 04 Alto Zaza 03120400 13 Upper Cauale 01 Cangola 03130100
02 Bengo 03130200 03 Caiongo 03130300 14 Uige 00 03140000 15 Mucaba 01 Mucaba 03150100 02 Uando Mucaba 03150200 01 Buenga Sul 03160100 16 Buengas 02 New Hope 03160200 03 Cuilo Camboso 03160300 01 Barra do Dande 04010100 02 Caxito 04010200 01 Dande 03 Mabubas 04010300 04 Quicabo 04010400 05 Úcua 04010500 01 Quibaxe 04020100 02 Dembos 02 Piri 04020200 03 Walls 04020300 04 Coxe 04020400 01 Canacassala 04030100 02 Quicunzo 04030200 04 BENGO 03 Muxaluando 04030300 03 Nambuangongo 04 Quixico 04030400 05 Gombe 04030500 06 Cage 04030600 07 Zala 04030700 04 Package insert Tuna 01 Bula-Atumba 04040100 02 Quiage 04040200 01 Bela Vista 04050100 05 Ambriz 02 Ambriz 04050200 03 Tabi 04050300 06 Pango Aluquém 01 Pango Aluquém 04060100 02 Cazuangongo 04060200 01 Sambizanga 05010001 02 Rangel 05010002 03 Maianga 05010003 01 Luanda 04 Ingombota 05010004 05 LUANDA 05 Samba 05010005 06 Neves Bendinha 05010006 07 Ngola Kiluanje 05010007 01 Cassoneca 05020100 02 Icolo and Bengo 02 Cabiri 05020200 03 Good Jesus 05020300 CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 46 from 58
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 47 from 58 04 Caculo Cahango 05020400 05 Quiminha 05020500 06 Catete 05020006 07 Bela Vista 05020007 01 Muxima 05030100 02 Demba Chio 05030200 03 Quiçama 03 Quixinge 05030300 04 Mumbondo 05030400 05 Cabo Ledo 05030500 01 Sling 05040100 02 Kikolo 05040002 04 Cacuaco 03 Cacuaco 05040003 04 Mulenvos de Baixo 05040004 05 That 05040005 01 Cazenga 05050001 02 Hoji Ya Henda 05050002 05 Cazenga 03 11 November 05050003 04 Kima Kieza 05050004 05 Tala Hadi 05050005 06 Kalawenda 05050006 01 Calumbo 05060100 02 Viana 05060002 03 Inn 05060003 06 Viana 04 Kikuxi 05060004 05 Bay 05060005 06 Zango 05060006 07 Vila Flôr 05060007 01 Kwanza Bar 05070100 02 Quenguela 05070002 03 Deer Hill 05070003 07 Fine 04 Ramiros 05070004 05 Vila Verde 05070005 06 Cabolombo 05070006 07 Kilamba 05070007 01 Golf 05080001 08 Kilamba Kiaxi 02 Toad 05080002 03 Sable 05080003 04 New Life 05080004 01 Mussulo 05090100 09 Talatona 02 Benfica 05090002 03 Futungo de Belas 05090003
CONTINUATION OF INSTRUCTIVE NO. 03/2023 OF 27 FEBRUARY Page 48 from 58 01 Cazengo 02 Golungo Alto 03 Cambambe 04 Samba Caju 06 CUANZA NORTE 05 Ambaca 06 Lucala 07 Banga 08 Bolongongo 09 Quiculungo 10 Ngonguembo CUANZA SUL 01 Sumbe 02 Libolo 07 04 Patriot's Home 05090004 05 Talatona 05090005 06 Camama 05090006 07 University City 05090007 01 Ndalatando 06010100 02 Canhoca 06010200 01 Golungo Alto 06020100 02 Cambondo 06020200 03 Register 06020300 04 Quiluanje 06020400 01 Dondo 06030100 02 Massangano 06030200 03 Dange ya Menha 06030300 04 Zenza do Itombe 06030400 05 San Pedro da Quilemba 06030500 01 Samba Caju 06040100 02 Samba Lucala 06040200 01 Camabatela 06050100 02 Tango 06050200 03 Máua 06050300 04 Bindo 06050400 05 Luinga 06050500 01 Lucala 06060100 02 Quiangombe 06060200 01 Banga 06070100 02 Gourd Caculo 06070200 03 New Village 06070300 04 Cariamba 06070400 01 Bolongongo 06080100 02 Farmyard 06080200 03 Quiquiemba 06080300 00 06090000 01Quilombo of the Dembos 06100100 02 Camame 06100200 03 Cavunga 06100300 01 Sumbe 07010100 02 Gungo 07010200 03 Gangola 07010300 04 Quicombo 07010400 01 Calulo 07020100 02 Munenga 07020200
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 49 from 58 03 Cabuta 07020300 04 Kissongo 07020400 03 Amboim 01 Gabela 07030100 02 Assango 07030200 01 Cassongue 07040100 04 Cassongue 02 Pambangala 07040200 03 Dumbi 07040300 04 Atóme 07040400 05 Porto Amboim 01 Capolo 07050100 02 Porto Amboim 07050200 01 Quibala 07060100 06 Quibala 02 Dala Cachibo 07060200 03 Cariango 07060300 04 Lonhe 07060400 01 Seles 07070100 07 Seles 02 Amboiva 07070200 03 Botera 07070300 01 Sanga 07080100 08 Cell 02 Waku Kungo 07080200 03 Quissanga Cunjo 07080300 01 Mussende 07090100 09 Musssende 02 Quienha 07090200 03 Saint Luke's 07090300 10 Quilenda 01 Quilenda 07100100 02 Quirimbo 07100200 01 Ebo 07110100 11 Ebo 02 Condé 07110200 03 Quissanje 07110300 12 Conda 01 Conda 07120100 02 Wedge 07120200 01 Calandula 08010100 02 Cateco Cangola 08010200 01 Calandula 03 Quota 08010300 04 Cuale 08010400 05 Quinje 08010500 08 MALANJE 01 Malanje 08020100 02 Malanje 02 Ngola Luiji 08020200 03 Cambaxe 08020300 01 Cacuso 08030100 03 Cacuso 02 Lombe 08030200 03 Quizenga 08030300
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 50 from 58 04 Pungu to Ndongo 08030400 05 Soqueco 08030500 01 Massango 08040100 04 Massango 02 Thuhuhu 08040200 03 Quinguengue 08040300 01 Marimba 08050100 05 Marimba 02 Cabombo 08050200 03 Tembo Aluma 08050300 01 That 08060100 06 That 02 Xandel 08060200 03 Moma 08060300 04 Fenders 08060400 07 Quirima 01 Sautar 08070100 02 Quirima 08070200 01 Cangandala 08080100 08 Cangandala 02 Bembo 08080200 03 Culamagia 08080300 04 Caribo 08080400 01 Mbanji ya Ngola 08090100 09 Cahombo 02 Cahombo 08090200 03 Cambo Suinginge 08090300 04 Micanda 08090400 01 Kunda dya Baze 08100100 10 Kunda dya Baze 02 Milando 08100200 03 Lemba 08100300 01 Talamungongo 08110100 11 Cambundi Catembo 02 Cambundi Catembo 08110200 03 Quitapa 08110300 04 Dumba Cabango 08110400 01 Catala 08120100 12 Mucari 02 Caculama 08120200 03 Caxinga 08120300 04 Muquixe 08120400 13 Kiwaba Nzoji 01 Kiwaba Nzoji 08130100 02 Mufuma 08130200 01 Quimbango 08140100 02 Capunda 08140200 14 Luquembo 03 Dombo wa Zanga 08140300 04 Luquembo 08140400 05 Cunga Palanga 08140500 06 Rimba 08140600
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 51 from 58 01 Cuilo 01 Cuilo 09010100 02 Caluango 09010200 02 Caungula 01 Caungula 09020100 02 Camaxilo 09020200 01 Chitato 09030100 02 Luachimo 09030200 03 Chitato 03 Chitato 09030003 04 Dundo 09030004 05 Mussungue 09030005 01 Lubalo 09040100 04 Lubalo 02 Luangue 09040200 03 Muvuluege 09040300 05 Capenda Camulemba 01 Capenda Camulemba 09050100 09 LUNDA NORTE 02 Xinge 09050200 01 Cuango 09060100 06 Cuango 02 Luremo 09060200 01 Lucapa 09070100 07 Lucapa 02 Cloak 09070200 03 Camissombo 09070300 04 Shah Kassau 09070400 01 Luia 09080100 08 Cambulo 02 Cachimo 09080200 03 Canzar 09080300 04 Cambulo 09080400 01 Shah Muteba 09090100 09 Shah Muteba 02 Iongo 09090200 03 Cassanje Calucala 09090300 10 Lóvua 00 09100000 01 Saurimo 10010100 01 Saurimo 02 Mona Quimbundo 10010200 03 Sombo 10010300 01 Chiluage 10020100 02 Muconda 02 Cassai 10020200 03 Muriege 10020300 10 LUNDA SUL 04 Muconda 10020400 01 Xassengue 10030100 03 Cacolo 02 Cucumbi 10030200 03 Upper Chicapa 10030300 04 Cacolo 10030400 04 Dala 01 Dala 10040100 02 Luma Cassai 10040200
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 52 from 58 03 Cazage 10040300 01 Lucusse 11010100 01 Moxico 02 Cachipoque 11010200 03 Luena 11010300 04 Muangai 11010400 01 Cangombe 11020100 02 Cassamba 11020200 02 Luchazes 03 Tempué 11020300 04 Cangamba 11020400 05 Muié 11020500 01 Nana Candundo 11030100 02 Lumbala Caquengue 11030200 03 Cazombo 11030300 03 Upper Zambezi 04 Macondo 11030400 05 Caianda 11030500 11 MOXICO 06 Calunda 11030600 07 Lóvua 11030700 01 Lutembo 11040100 02 Chiume 11040200 03 Lumbala Nguimbo 11040300 04 Butt 04 Luvuei 11040400 05 Ninda 11040500 06 Mussuma 11040600 07 Sessa 11040700 05 Luacano 01 Luacano 11050100 02 Lake Dilolo 11050200 06 Camey 00 11060000 07 Camanongue 00 11070000 08 Luau 00 11080000 09 Léua 01 Léua 11090100 02 Liangongo 11090200 01 Andulo 12010100 01 Andulo 02 Calucinga 12010200 03 Cassumbe 12010300 04 Chivaúlo 12010400 12 BIÉ 01 Cachingues 12020100 02 Chitembo 12020200 02 Chitembo 03 Mutumbo 12020300 04 Mumbué 12020400 05 Malangue 12020500 03 Cuito 01 Soma Kwanza 12030100
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 53 from 58 02 Cuito 12030200 03 Chicala 12030300 04 Cunje 12030400 05 Trumba 12030500 06 Cambândua 12030600 07 Ringoma 12030700 01 Camacupa 12040100 04 Camacupa 02 Muinha 12040200 03 Umpulo 12040300 04 Kwanza 12040400 01 Chinguar 12050100 05 Chinguar 02 Cutate 12050200 03 Cangote 12050300 01 Catabola 12060100 02 Chipeta 12060200 06 Catabola 03 Caiuera 12060300 04 Chiuca 12060400 05 Sande 12060500 07 Cunhinga 01 Cunhinga 12070100 02 Belo Horizonte 12070200 01 Luando 12080100 08 Cuemba 02 Munhango 12080200 03 Cuemba 12080300 04 Sachinemuna 12080400 01 Nharêa 12090100 02 Gamba 12090200 09 Nharêa 03 Lúbia 12090300 04 Caiei 12090400 05 Giving 12090500 01 Bimbe 13010100 02 Bailundo 13010200 01 Bailundo 03 Lunge 13010300 04 Luvemba 13010400 05 Hengue 13010500 13 HUAMBO 01 Huambo 13020100 02 Huambo 02 Calima 13020200 03 Chipipa 13020300 01 Londuimbali 13030100 03 Londuimbali 02 Cumbira 13030200 03 Galangal 13030300 04 Ussoque 13030400
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 54 from 58 05 Upper Hama 13030500 01 Caála 13040100 04 Caála 02 Catata 13040200 03 Calenga 13040300 04 Cuima 13040400 01 Sambo 13050100 05 Chicala-Cholohanga 02 Mbave 13050200 03 Chicala 13050300 04 Samboto 13050400 01 Chiumbo 13060100 06 Cachiungo 02 Chinhama 13060200 03 Cachiungo 13060300 07 Mungo 01 Mungo 13070100 02 Cambuengo 13070200 01 Lépi 13080100 08 Longonjo 02 Iava 13080200 03 Chilata 13080300 04 Longonjo 13080400 01 Ucuma 13090100 09 Ucuma 02 Cacoma 13090200 03 Mundundo 13090300 10 Wedge 01 Jeep 13100100 02 Wedge 13100200 11 Chinjenje 01 Chinjenje 13110100 02 Chiaca 13110200 01 Benguela 00 14010000 01 Ganda 14020100 02 Ebanga 14020200 02 Ganda 03 Chicuma 14020300 04 Babaera 14020400 05 Casseque 14020500 01 Egypt Beach 14030100 14 BENGUELA 03 Lobito 02 Lobito 14030200 03 Colango 14030300 04 Canjala 14030400 01 Catumbela 14040100 04 Catumbela 02 Biopium 14040200 03 Range 14040300 04 Baby Beach 14040400 05 Bocoio 01 Bocoio 14050100 02 Cubal do Lumbo 14050200
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 55 from 58 15 NAMIBE 06 Balombo 07 Cubal 08 Farta Bay 09 Caimbambo 10 Chongoroi 01 Moçâmedes 02 Tômbwa 03 Bibala 04 I have turned 05 Camacuio 03 Monte Belo 14050300 04 Chila 14050400 05 Pass 14050500 01 Balombo 14060100 02 Chigongo 14060200 03 Lead 14060300 04 Stretcher Mombolo 14060400 01 Capupa 14070100 02 Cubal 14070200 03 Tumbulo 14070300 04 Iambala 14070400 01 Dombe Grande 14080100 02 Farta Bay 14080200 03 Calohanga 14080300 04 Equimina 14080400 01 Caimbambo 14090100 02 Catengue 14090200 03 Kayak 14090300 04 Canhamela 14090400 05 Viangombe 14090500 01 Chongoroi 14100100 02 Bolonguera 14100200 03 Camuine 14100300 01 Moçâmedes 15010100 02 Lucira 15010200 03 Bentiaba 15010300 04 Fort Santa Rita 15010400 01 Tiger Bay 15020100 02 Iona 15020200 03 Tômbwa 15020300 01 Bibala 15030100 02 Caitou 15030200 03 Capangombe 15030300 04 Lola 15030400 01 I turned 15040100 02 Cainde 15040200 01 Camacuio 15050100 02 Mamué 15050200 03 Chingo 15050300 01 Caconda 16010100 16 HUILA 01 Caconda 02 Gungue 16010200
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 56 from 58 03 Uaba 16010300 04 Cusse 16010400 02 Gambos 01 Chimbemba 16020100 02 Chiange 16020200 03 Humpata 00 16030000 01 Lubango 16040100 04 Lubango 02 Hoque 16040200 03 Arimba 16040300 04 Huila 16040400 01 Cuvango 16050100 05 Cuvango 02 Galangue 16050200 03 Vicungo 16050300 06 Quipungo 00 16060000 01 Chibia 16070100 07 Chibia 02 Jau 16070200 03 Capunda Cavilongo 16070300 04 Quihita 16070400 01 Quilengues 16080100 08 Quilengues 02 Impulo 16080200 03 Dinde 16080300 01 Caluquembe 16090100 09 Caluquembe 02 Calepí 16090200 03 Ngola 16090300 01 Capelongo 16100100 10 Matala 02 Matala 16100200 03 Mulondo 16100300 01 Dongo 16110100 11 Jamba 02 Cassinga 16110200 03 Jamba 16110300 12 Chipindo 01 Bambi 16120100 02 Chipindo 16120200 13 Chicomba 01 Chicomba 16130100 02 Cutenda 16130200 01 Chituto 16140100 14 Cacula 02 Viti Vivali 16140200 03 Cacula 16140300 04 Tchicuaqueia 16140400 01 Humbe 17010100 17 CUNENE 01 Ombadja 02 Mucope 17010200 03 Naulila 17010300 04 Ombala ya Mungu 17010400
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 57 from 58 05 Xangongo 17010500 01 Ondjiva 17020100 02 Nehone Cafima 17020200 02 Cuanhama 03 Evale 17020300 04 Tchomporo oxymolus 17020400 05 Môngwa 17020500 03 Curoca 01 Oncocua 17030100 02 Chitado 17030200 04 Cahama 01 Cahama 17040100 02 Otchinjau 17040200 01 Mupa 17050100 05 Cuvelai 02 Mukolongodjo 17050200 03 Calonga 17050300 04 Cubati 17050400 06 Namacunde 01 Namacunde (Santa Clara) 17060100 02 Chiede 17060200 01 Caiundo 18010100 01 Mennongue 02 Mennongue 18010200 03 Cueio 18010300 04 Missombo 18010400 01 Mavinga 18020100 02 Mavinga 02 Cutuile 18020200 03 Cunjamba 18020300 04 Luengue 18020400 01 Dirico 18030100 03 Dirico 02 Mucuso 18030200 03 Xamavera 18030300 18 CUANDO CUBANGO 01 Lupire 18040100 02 Cuito Cuanavale 18040200 04 Cuito Cuanavale 03 Long 18040300 04 Low Long 18040400 01 Cuchi 18050100 05 Cuchi 02 Cutate 18050200 03 Chinguanja 18050300 04 Vissati 18050400 01 Rivungo 18060100 06 Rivungo 02 Xipundo 18060200 03 Luiana 18060300 07 Calai 01 Maué 18070100 02 Calai 18070200
CONTINUATION OF INSTRUCTION NO. 03/2023 OF 27 FEBRUARY Page 58 from 58 03 Mavengue 18070300 01 Savate 18080100 08 Cuangar 02 Caíla 18080200 03 Cuangar 18080300 09 Nancova 01 Rite 18090100 02 Nancova 18090200