Notice No. 09/95 of 27 September

NOTICE NO. 09/95
OF 27 SEPTEMBER
Considering the need to regulate the publication of the Balance Sheet and Income Statement for each fiscal year of Exchange Houses, under Law No. 5/91 of 20 April. I HEREBY DETERMINE
Article 1

1. Exchange Houses, after the closing of the annual fiscal year, shall publish in the Official Gazette and in a national newspaper of wide circulation the following documents:
   a) Balance Sheet b) Income Statement c) Inventory of Financial, Tangible and Intangible Fixed Assets

2. The documents referred to in the preceding paragraph shall be prepared in accordance with the standardized models contained in Chapter VIII of the Chart of Accounts for Exchange Houses, approved on 10 November 1994.
   Article 2
   Additionally, the report of the institution's management and/or executive body shall also be published.
   Article 3
   The aforementioned publication shall occur within a maximum period of 120 days from the date of closing of the fiscal year to which it refers, and a copy of the documents mentioned in Articles 1 and 2 shall be sent to the National Bank of Angola, Banking Supervision Directorate, within 10 days immediately following its publication.
   Article 4
   The fiscal year of Exchange Houses shall begin on 1 January and end on 31 December.
   Article 5
   Failure to comply with the provisions of this Notice is subject to sanctions, in accordance with Notice No. 8/95 of 8 August.

Article 6
This Notice enters into force immediately.
Luanda, 27 September 1995
THE GOVERNOR

ANTÓNIO GOMES FURTADO