Directive No. 2/DSB/94

DIRECTIVE NO. 2/DSB/94
SUBJECT: - CHART OF ACCOUNTS FOR EXCHANGE HOUSES

• MONTHLY BALANCE SHEETS
  Through Dispatch No. 41/94 of November 10, the Chart of Accounts for Exchange Houses was approved at a higher level, with mandatory application effective from January 1995. Attached to the aforementioned Plan is the standardized Balance Sheet format, to be submitted periodically to the Banking Supervision Directorate, regarding which Exchange Houses must strictly observe the following:
  1 - The balance sheet will be submitted monthly, reporting the overall position of the institution (Head Office and Branches).
  2 - The balance sheet must be sent to the Banking Supervision Directorate by the 15th day of the month following the respective closing period.

3 - The balance sheet must be signed by the institution's Accounting Officer.
Luanda, November 32, 1994
BANKING SUPERVISION DIRECTORATE