Regulatory Alerts1993-06-24
Added · Updated
Notice No. 04/GG/BM/93 - Chart of Accounts for the Banking System
The Bank of Mozambique amends the Chart of Accounts for the Banking System (PCSB) by inserting a new breakdown for account 6792, Complementary Exchange Position, into Chapter III. The regulation defines the scope and specific functions of sub-accounts 67920 through 67923, detailing how holdings, inflows, outflows, and value adjustments of liabilities in foreign currency are recorded. It also updates Chapter VI rules to distinguish between purchases/sales of availability and inflows/outflows of liabilities, and establishes the regularization exchange rate for moving accounts 6711 and 6793.
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