PRODUCAM SA

Complete Balance of Acoun

Sage 100 Comptabilité 16 . 05

Acount Cash flow as of 31/12/14

Heading of Acount
Number Debit
10130000 Subscribed capital called not paid a
12910000 Debtor retained earnings 479,899,799
13900000 Net income : Loss 347,226,504
16210000 Medium-term Credit BICEC 635,478,801
16211100 Spot Credit BICEC 11,235,613,807
16211112 Spot Credit SCB 2,273,231,376
16211113 Spot bCreditAtlantique Bank 4,582,291,577
16211114 Spot Credit UBA 3,000,000,000
16211116 Spot Credit Ecobank 1,700,000,000
16211119 Spot Credit various 961,742,795
16211120 Spot Credit CBC 1,000,000,000
17310000 Emp.equival. CB transport equipment 351,800,740
22211000 Landscaping bare ground 17,032,000
23211000 Industrial & Administrative buildings 1,110,712,020
23411200 Development of Lands and Buildings 438,724,200
23421000 Electrical Installations 168,776,374
24110000 Industrial Equipment 167,260,000
24111100 Various dryers 256,000,000
24111200 Industrial electric oven 593,000,000
24114000 Generator 11,040,000
24421000 hardware 10,139,800
24441000 Office furniture and equipment 7,073,554
24511000 Heavy Automotive Equipment 238,815,129
24511100 Light transport equipment 88,600,000
25210000 Advances paid / development & insta 1,298,230,000
25211110 Advance on land acquisition
27311100 Bank term deposit 1,251,794,590
27511000 Bank guarantee CBC 346,722,358
27512000 guaranteed deposit Atlantique campagne
28321000 Building depreciation 138,839,005
28341110 Depreciation of facilities & layout 151,875,145
28411400 Depreciation industrial equipment 313,471,109
28441000 Depreciation hardware 6,177,168
28444100 Depreciation office furniture 2,543,810
28451000 Depreciation transport equipment 344,980,155
31111000 Cocoa stock 4,803,617,031
33111100 Cocoa/cofee stock P/C SUCDEN 4,516,431,935
40111000 Suppliers natural person 61,409,994,785
40111100 Suppliers CIG AND ETS 1,821,781,549
40111120 Suppliers various fuel 208,134,285
40111130 F/sseurs de services divers 1,352,025,659
40111200 Sullpiers others purchase 133,360,528
40190000 Others suppliers 906,766,386
40191000 Forwarding suppliers 691,011,373
40811000 Supplier, bills not received 129,345,600
40911000 Suppliers Advance and Accounts paid 30,663,705
41151100 Foreign clients 74,064,082,383
41811100 Clients, invoice to established 14,796,133,539
42111100 Staff, advances on wages 11,146,164
42121100 Staff installments on wages 6,273,000
42211100 Staff, remunérations due 156,004,706
43111100 Family allowances 1,011,318
43121100 Work Accident 402,844
43131100 old-age pension invalidity and death staff 400,065
43131110 old-age pension invalidity and death employers 623,393
44110000 State, taxes on profits
44311100 State, VAT collected
44410000 State, VAT due 260,419,482
44490000 State, VAT credit to be carried forward 375,546,863
44511000 Recoverable VAT on tangible assets
44522000 Recoverable VAT / other purchases
44541100 Recoverable VAT / banking operations
44541200 VAT recoverable on services
44541400 Recoverable VAT / Other transactionss
44541500 Recoverable VAT / Other transactions
44721110 IRPP / salairies 1,402,501
44721120 Communal Tax 56,510
44721130 Land Credit employees 129,528
44721131 Land Credit employer 290,194
44721140 RAV / salaries 154,800
44721150 NEF son salaries 193,461
44861100 STATE, CHARGES TO PAY 428,510,372
44921000 State, installments on IS
46120000 Associates, cash contributions
46210000 Curent Account DJEGO Régine 7,200,000
46212000 Current Account NEOSSI EMMANUEL 1,042,547,824
46311110 Principal SUCDEN 5,232,118,671
47111000 Various debtors 474,486,913
47121000 various creditors 346,799,562
47131000 Waiting account salaries
47131100 Suspense account other transactions 99,694,170
47131200 transit waiting account 773,298,190
52110000 BICEC
52111000 Afriland First Bank 2,817,020,050
52111100 BGFI BANK
52111110 CBC BANK 256,295,841
52111120 MC2 MICROFINANCE 38,677,110
52111130 ECOBANK
52111140 UBA 100,000,000
52111150 SGC 511,359,422
52111160 ATLANTIC BANK (Collection account)
52111170 SCB BANK 582,052,828
52111180 ATLANTIC BANK (Operation account) 64,711,813
56100000 Cash Crédit
57111000 MAIN CASHIER 228,081,106
57111100 Akwa1 CASHIER 22,778,664
58511100 Transfer of funds/ Fund - Bank
58511110 Virement de fonds BANK ATL
60111000 Cocoa purchse (9,197,453,309)
60111100 Cofee purchase (3,025,802,604)
60331100 Stock Variation other sullpies 6,580,708,854
60431000 Cleaning products and supplies
60432000 Products & Supplies of internal maintenance 400,448,655
60441110 Purchse of paletts
60471000 Office supplies
60472000 Purchse of hardware 992,169,937
60520000 Electricity professional
60531100 Fuel professionnal (24,309,900)
60531200 Fuel staff
60533100 industrial Gas
60551000 Non Storable Office Supplies 5,674,948
60551100 Data processing supplies
60560000 Purchase small equipment and tools
60564110 Purchase parts and automotive equipment
60571110 Purchase of pharmaceutical products
60581600 Purchase work equipment
60584000 Other purchases equipment and supplies factory
60589000 Purchase various equipment and materials
60811100 Purchase jute bags packaging 156,946,263
60811110 Lost packaging
61111100 Transport on cocoa purchases
61111110 Traveling expenses
61111120 Container transport 30,558,073
61111900 Transportation on other purchases
61411100 Staff transport 1,287,766
61411200 transport douala
61611100 Mails Transport and expedition
62110000 General sub contracting
62111000 Direct man power 11,472,374
62121000 Loading, unloading of containers (887,162,860)
62211000 Professional local rent
62221000 Local rent staff
62231000 Hardware rentals and tools
62331100 Property leasing fee 251,002,480
62411100 Maintenance and repairs
62421100 Maintenance, auto repair 73,143,141
62421200 Maintenance, repair of various equipment 14,750,165
62511110 Multi-risk insurance
62651100 General Documentation
62710000 Ads and insertions
62720000 Printed materials, documentation, catalogs
62811000 Telephone cgarges
62881000 Postal Box charges
62883000 Internet Consumption
62889100 Other télécom charges
63182000 Bank opérations charges 398,291,365
63211100 Commissions / brokerage export cocoa
63211200 Commissions / brokerage export cofee
63231000 Remuneration of various freight forwarders (8,628,578)
63241000 Legal fee (2,932,953)
63242000 Acount fee 63,549,393
63251100 Cost and litigation 2,450,001
63831000 Reception fee
63841110 Mission expenses and accommodation
63841111 Gardening fees 5,805,730
64121110 Other duties and taxes
64131100 Land credit employers
64131200 NEF son salaries
64610000 Registration right 40,463,236
64620000 Stamp and registration fees
64631110 Taxes on vehicles
64681110 ONCC,FODECC CICC and other taxes 180,563,420
64681190 Other duties and taxes
64711000 Fines and penalties (44,164)
66111100 Appointments and personel salaries
66311100 Housing allowance
66321100 Representation allowance
66341100 Other allowances and benefits
66411100 old-age pension invalidity and death employers 5,045,364
66411200 Family allowances 7,537,779
66411300 Work Accident 2,857,512
67121000 Various financial charges
68131140 Depreciation allowance for industrial equipment (63,555,109)
68132110 Depreciation allowance for buildings (27,767,801)
68134100 Depreciation allowance for hardware (1,521,892)
68134410 Depreciation allowance for office furniture (1,218,254)
68134411 Depreciation allowance for facilities (30,375,029)
68135100 Depreciation allowance for transport equipment (70,158,955)
70111000 sale of cocoa
70111100 Sale of cofee
77411100 Income on DAT 10,431,859
77841110 Other financial income 6,982,542
89500000 Corporation tax 296,652,133
 Complete Balance of Acount

Drawing Date 30/05/18 at 10:15:30 AM

Cash flow as of 31/12/14 Cash flow Cumulated balance
Credit Debit Credit Debit
300,000,000
479,899,799 4,332,512,617
347,226,504
968,337,006 332,858,205
2,000,000,000 6,889,386,193 16,125,000,000
4,546,462,754 2,273,231,378
1,027,853,246 5,985,801,688 9,540,240,019
4,000,000,000 7,000,000,000 6,000,000,000
2,000,000,000 300,000,000
9,608,257,205 10,570,000,000
2,000,000,000 3,000,000,000
732,270,000 254,968,020
8,516,000 500,000,000 508,516,000
555,356,010 4,663,007,450 5,218,363,460
219,362,100 219,362,100
84,388,187 84,388,187
84,468,574 838,574 83,630,000
256,000,000
168,500,000 424,500,000
31,096,521 25,576,521 5,520,000
5,069,900 5,069,900
4,650,477 2,423,077
135,900,000 590,169,742 693,084,871
88,600,000
1,586,625,000 288,395,000
47,000,000 47,000,000
1,133,831,160 557,036,570 475,000,000 200,000,000
609,911,355 580,188,997 317,000,000
113,959,387 113,959,387
111,071,204 111,071,200
121,500,116 116,704,055
249,916,000 251,708,631
4,655,276 4,043,784
1,325,556 3,436,508
274,821,200 556,381,197
4,803,617,031
4,516,432,505 14,618,817,600 14,618,817,030
60,775,798,502 59,992,316,174 64,131,643,798
430,078,233 2,557,299,091 12,130,065,012
195,522,206 183,487,989 196,100,068
1,430,347,216 1,014,932,981 936,611,424
20,000 65,420,000 198,760,528
 904,778,586 40,560,000 42,547,800
425,022,004 237,217,211 503,206,580
129,345,600
30,663,705 908,583,328 908,583,328
85,777,793,676 64,142,779,935 51,178,613,890 1,250,454,752
14,796,133,539
14,871,164 11,505,000 7,780,000
7,016,000 1,735,500 992,500
163,642,458 126,713,047 129,654,014
531,502 4,001,255 4,481,071
255,372 2,049,829 2,197,301
199,738 1,322,720 1,523,047
322,904 2,657,536 2,958,025
744,427,636 36,588,090
21,856,452 21,856,452
260,419,482 21,856,452 21,856,452
636,235,645 260,688,782
2,663,522 11,434,493 8,770,971
4,273,103 4,273,103
132,569,145 132,569,145
921,859 86,870,555 85,948,696
913,995 913,995
28,240,088 28,240,088
1,286,028 10,061,309 10,177,782
49,140 355,710 363,080
113,862 862,834 878,500
262,328 1,916,966 1,944,832
139,300 1,000,400 1,015,900
174,884 1,277,952 1,296,529
422,509,739 6,000,633
54,625,602 54,625,602
14,000,000 14,000,000
7,200,000
1,981,493,998 1,923,560,857 984,614,683
1,770,314,134 (2,981,591,111) 480,213,427
41,108,259,978 40,946,593,762 636,153,129
3,500,000 350,299,562
1,000,000 1,000,000
265,250,438 1,068,062,220 902,505,952
654,644,391 716,147,502 834,801,301
1,467,765,432 23,138,547,627 19,886,582,354 1,784,199,841
600 11,184,837,739 15,195,977,856
1,726,062
20,953,779,579 22,538,646,822
21,053,302 319,559,280 337,183,088
6,676,343 3,586,898 (3,089,445)
4,998,551 454,958,501 549,959,950
14,323,737,296 14,835,096,718
 230,255,079 13,227,848,699 12,997,593,620
12,286,663,338 13,913,383,377
11,180,692,067 11,945,795,678
4,843,969,088
290,947,954 288,773,280 230,255,780
106,877,596 106,555,735 23,100,525
1,421,045,221 1,421,045,221
5,153,093,991 5,153,093,991
60,392,775,518 605,730,074 50,589,592,135
5,457,070,879 2,431,268,275
4,803,617,031 14,618,817,600
150,300 150,300
(5,358,648) 395,090,007
190,000 190,000
5,979,948 5,979,948
4,442,000 996,611,937
10,080,691 10,080,691
220,284,554 195,974,654
1,269,700 1,269,700
10,000 10,000
5,000 5,679,948
94,500 94,500
550,000 550,000
20,158,500 20,000 20,138,500
6,574,835 6,574,835
6,855,100 6,855,100
79,377,305 79,377,305
10,991,432 10,991,432
282,590,000 439,536,263
200,000 200,000
46,449,220 46,449,220
50,131,145 50,131,145
150,608,980 181,167,053
29,000 29,000
205,175,748 206,463,514
67,001,552 300,500 66,701,052
2,711,037 2,711,037
316,854,249 1,906,631 314,947,618
67,400 11,539,774
889,435,860 2,273,000
14,099,000 14,099,000
1,664,000 1,664,000
27,030,000 27,030,000
129,466,780 254,968,020 125,501,240
4,040,000 4,040,000
52,358,099 125,501,240
1,418,000 16,168,165
55,960,452 55,960,452
 310,000 310,000
750,000 750,000
1,021,034 1,021,034
4,859,500 4,859,500
53,000 53,000
4,059,500 21,000 4,038,500
73,000 73,000
479,434,210 6,000 877,719,575
1,220,000 1,220,000
60,000 60,000
9,848,578 1,220,000
42,249,393 39,316,440
63,549,393
456,024 2,906,025
11,197,011 71,000 11,126,011
1,498,805 1,498,805
5,805,730
1,202,625 1,202,625
1,944,832 1,944,832
1,296,529 1,296,529
40,463,236
75,000 75,000
6,913,415 6,913,415
161,466,972 32,945,022 309,085,370
5,104,875 5,104,875
2,080,264 2,036,100
66,720,392 66,720,392
9,213,007 9,213,007
41,802,903 41,802,903
34,665,303 34,665,303
2,958,025 8,003,389
4,619,635 12,157,414
1,499,457 4,356,969
180,766,790 180,766,790
134,322,891 70,767,782
55,535,602 27,767,801
3,043,784 1,521,892
2,182,626 964,372
60,750,058 30,375,029
315,033,770 244,874,815
3,147,246,698 51,964,266,160
614,223,992 6,517,841,474
1,401,735 11,833,594
6,982,542
1,579,627,601 1,876,279,734
 from 01/01/15
to 31/12/15
Bookeeping :
Page : 1
Cumulated balance
Credit
300,000,000
4,332,512,617

125,501,240

83,303,399
86,329,026
188,153,522
2,521,892
2,218,254
486,222,242

3,505,131,341
8,181,062,605
 10,578,719

781,015,726

1,194,120,667

1,328,571,402
1,044,667,211
700,391,798
823,303,890

3,234,491,715
55,111,512,858
5,903,617,482
PRODUCAM SA
Complete balance of acount

Acount Cash flow as of 31/12/15

Heading of acount
Number Debit Credit
10130000 Subscribed capital called not paid a 300,000,000
12910000 Medium-term Credit BICEC 4,332,512,617
16210000 Short-term Credit BICEC
16211000 Spot Credit BICEC
16211100 Spots Credit SGC
16211110 Spot Credit SCB
16211112 Spot Credit Atlantique Bank
16211113 Spot CreditUBA
16211114 Spot Credit Afriland
16211115 Spot Credit CBC
16211120 Emp.equival. CB matériel transport
17310000 Landscaping bare ground 125,501,240
22211000 Industrial & Administrative buildings 508,516,000
23211000 Development of Lands and Buildings 5,218,363,460
23411200 Electrical Installations 219,362,100
23421000 Industrial Equipment 84,388,187
24110000 Industrial electric oven 83,630,000
24111200 Generator 424,500,000
24114000 Hardware 5,520,000
24421000 packaging equipment 5,069,000
24441000 Office furniture and equipment 2,423,077
24511000 Heavy Automotive Equipment 693,084,871
24511100 Light transport equipment 88,600,000
25210000 Advances paid / development & insta
25211110 Advance on land acquisition
27311000 Deposit and Bonding
27311100 Bank term deposit 200,000,000
27512000 guaranteed deposit Atlantique campagne
28321000 Building depreciation 83,303,399
28341110 Depreciation of facilities & layout 86,329,026
28411400 Depreciation industrial equipment 188,153,522
28441000 Depreciation hardware 2,521,892
28444100 Depreciation office furniture 2,218,254
28451000 Depreciation transport equipment 486,222,242
33111100 Cocoa/Cofee stock P/C SUCDEN 14,618,817,030
40111000 Supplier natural person 3,505,131,341
40111100 SUPPLIERS CIG ET ETS 8,181,062,605
40111120 Supplier various fuel
40111130 Suppliers various services
40111200 Suppliers Other purchase
40112000 NEO INDUSTRIE Account supplier
40190000 Other suppliers
40191000 Forwarding suppliers
40911000 Suppliers Advance and Accounts paid 908,583,328
40911100 suppliers Reimb./Line finan.Account
40911110 suppliers.reimbours.line finan.CCA BAO
41151100 Foreign Clients 1,250,454,752
42111100 Staff, advances on wages
42121100 Family allowances
42211100 Staff, remuneration due 10,578,719
43111100 Family allowances
43121100 work Accident
43131100 old-age pension invalidity and death staff
43131110 old-age pension invalidity and death employers
43141100 Other regulation on CNPS
44110000 State, taxes on profits 781,015,726
44311100 State, VAT collected
44490000 State, VAT credit to be carried forward
44511000 Recoverable VAT on tangible assets
44522000 Recoverable VAT / other purchases
44541100 Recoverable VAT / banking operations
44541200 VAT recoverable on services
44721110 IRPP / salairies
44721120 Taxe Communale
44721130 Recoverable VAT / Other transactions
44721131 Land Credit Employers
44721140 RAV / salairies
44721150 NEF son salairies
44781000 STATE, DEDUCTION ON PURCHASES
44781200 State, 5.5% income tax deduction withheld
44861100 STATE, CHARGES PAYABLE
44921000 State, installments on IS
46212000 Current Account NEOSSI EMMANUEL
46311110 Principal SUCDEN 3,809,415,529
47111000 Various debtors 636,153,129
47131100 Suspense account other transactions
47131200 transit waiting account
52110000 BICEC 1,784,199,841
52111000 Afriland First Bank 1,194,120,667
52111100 BGFI BANK
52111110 CBC BANK 1,328,571,402
52111120 MC2 MICROFINANCE
52111130 ECOBANK
52111140 UBA
52111150 SGC
52111160 ATLANTIC BANK (Collection acount)
52111170 SCB BANK
52111180 ATLANTIC BANK (Operation acount)
52111190 SCB BANK Asset
52111200 CCA BANK
56100000 Cash Crédit 823,303,890
57111000 MAIN CASHIER 230,255,780
57111100 Akwa1 CASHIER 23,100,525
57111110 MAIN PREFINANCING FUND
57111111 Akwa 2 Cashier
57111112 BEKOKO Cashier
58511100 Transfer of funds / Fund - Bank
58511110 Transfer of funds BANK ATL
60111000 Cocoa purchase
60311000 Cocoa stock variation
60431000 Cleaning products and supplies
60472000 Purchse of hradware
60510000 Water Consumption professional
60511120 Purchse of various supplies
60520000 Electricity professional
60531100 Fuel professional
60531200 Fuel staff
60532200 Lubricant staff
60551100 Data processing supplies
60560000 purchase small equipment and tools
60561100 Other hand tools
60563100 Other equipment and tools
60564110 Purchase parts and automotive equipment
60571110 Purchase of pharmaceutical products
60581000 Purchase construction equipment
60583000 Purchase appliance and domestic supply
60584000 Other purchases equipment and supplies factory
60589000 Purchase various equipment and materials
60811100 Purchase jute bags packaging
61111100 Transport on cocoa purchases
61111110 Traveling expenses
61111120 Container transport
61111130 Port derogation dla
61111900 Transport on other purchases
61411100 Transport of staff
61411110 Other transports expenses
61411200 transport douala
61611100 Mails Transport and expedition
62110000 General sub contracting
62121000 Loading, unloading of containers
62211000 Professional local rent
62231000 Hardware rentals and tools
62411100 Maintenance and repairs
62421100 Maintenance, auto repair
62511110 Multi-risk Insurance
62811000 Telephone Charges
63182000 Bank opérations charges
63211200 Commissions / brokerage export cofee
63211300 Other commissions
63241000 Legal fee
63242000 Acount fee
63249000 OTHER FEES
63251100 Costs and litigation
63831000 Reception fee
63841110 Mission expenses and accommodation
64121000 Patent
64121110 Other duties and taxes
64131100 Land credit employers
64131200 NEF son salaries
64620000 Stamp and registration fees
64631110 Taxes on vehicles
64681110 Taxes ONCC,FODECC CICC and others
64681120 Customs duties
64681190 Other duties and taxes
64711000 Fines and penalties
66111100 Appointments and personel salaries
66112000 CFC and NEF
66121000 seniority bonuses
66311100 Housing allowance
66321100 Representation allowance
66321200 Other appointment salaries
66341100 Other allowances and benefits
66411100 old-age pension invalidity and death employers
66411200 Family allowances
66411300 Work Accident
67121000 Various financial charges
68131140 Depreciation allowance for industrial equipment
68132110 Depreciation allowance for buildings
68134100 Depreciation allowance for hardware
68134410 Depreciation allowance for office furniture
68134411 Depreciation allowance for facilities
68135100 Depreciation allowance for transport equipment
70111000 Cocoa sale
70111100 Cofee sale
89500000 Corporation tax
 From 01/01/16
ance of acount to 31/12/16
Bookeeping :

Cash flow Cumulated balance

Debit Credit Debit Credit
300,000,000
3,809,416,429 8,141,929,046
1,367,263,890 1,367,263,890
3,732,167,580 3,732,167,580
23,655,574,860 23,655,574,860
1,000,000,000 1,000,000,000
6,679,016,625 7,993,000,000 1,313,983,375
44,986,854,267 44,986,854,267
1,000,000,000 1,000,000,000
4,825,126,181 4,825,126,181
4,733,502,397 4,733,502,397
111,166,980 44,232,985 58,567,245
508,516,000
1,141,310,000 1,141,310,000 5,218,363,460
219,362,100
84,388,187
83,630,000
424,500,000
5,520,000
500,000 500,000 5,069,000
590,000 590,000 2,423,077
45,500,000 45,500,000 693,084,871
88,600,000
1,094,310,000 1,094,310,000
47,000,000 47,000,000
500,000,000 500,000,000
915,148,654 915,148,654 200,000,000
2,362,472,515 2,362,472,515
28,193,601 441,597,102 496,706,900
150,995,638 179,771,980 115,105,368
63,555,109 127,801,437 252,399,850
1,521,892 3,938,505 4,938,505
1,218,254 850,569 1,850,569
70,158,955 284,562,163 700,625,450
1,516,432,505 16,135,249,535
60,428,319,979 60,774,414,373 3,851,225,735
6,903,472,598 96,313,609 1,373,903,616
319,080,761 319,080,761
1,461,724,883 1,461,724,883
 346,024,444 346,024,444
10,000,000 10,000,000
110,447,107 110,447,107
1,050,368,583 1,050,368,583
877,919,623 908,583,328 877,919,623
3,610,730,725 3,610,730,725
8,701,653,385 8,701,653,385
70,596,941,479 70,528,401,969 1,318,994,262
3,845,000 3,845,000
1,502,000 1,502,000
292,004,630 299,494,030 18,068,119
7,627,572 7,627,572
2,042,629 2,042,629
3,826,161 3,826,161
4,580,937 4,580,937
267,484 267,484
155,278,984 286,986,386 912,723,128
21,856,452 21,856,452
490,548,774 490,548,774
2,663,522 2,663,522
3,083,209 3,083,209
416,771,119 416,771,119
186,107,684 186,107,684
9,488,193 9,488,193
500,870 500,870
1,070,512 1,070,512
2,355,497 2,355,497
1,322,100 1,322,100
1,570,337 1,570,337
133,427 133,427
519,750 519,750
428,510,372 428,510,372
179,319,330 179,319,330
666,144,680 666,144,680
9,111,157,595 5,326,376,559 24,634,493
1,705,071,319 2,068,658,778 272,565,670
405,046,974 103,031,864 302,015,110
79,500,000 79,500,000
38,661,725,414 42,654,068,017 2,208,142,762
20,435,957,951 17,077,163,047 2,164,674,237

12,416,967,366 12,184,487,146
120,875,560 120,875,560
132,827 132,827
1,274,654,037 5,055,894
 1,456,084,188 1,456,084,188
26,442,963,750 26,442,963,750
10,060,375,269 10,060,375,269
68,340,870,754 67,679,571,878 661,298,876
6,583,938,339 8,726,904,566 2,142,966,227
2,202,052,683 2,202,052,683
1,400,803,061 2,806,627,428
206,011,446 436,267,226
347,598,958 370,699,483 6,496,437,541
35,207,835,600 35,207,835,600
1,181,000,181 1,181,000,181
332,235,800 332,235,800
44,075,098,233 44,075,098,233
21,446,052,962 21,446,052,962
59,476,058,705 2,154,335 59,473,904,370
(1,516,432,505) 1,516,432,505
2,754,025 2,754,025
4,757,382 4,757,382
1,280,894 1,280,894
23,436,946 23,436,946
60,796,420 60,796,420
159,888,855 159,888,855
(22,051) 22,051
22,051 22,051
573,464 573,464
57,340,471 57,340,471
31,500 31,500
6,373,024 6,373,024
81,364,052 81,364,052
9,840,160 9,840,160
2,255,000 2,255,000
401,924 401,924
11,479,236 11,479,236
4,296,000 4,296,000
1,390,902,423 1,390,902,423
1,417,552 1,417,552
66,462,568 66,462,568
75,342,230 75,342,230
58,738,873 58,738,873
31,000,000 31,000,000
14,184,600 14,184,600
268,285,415 268,285,415
9,605,000 9,605,000
109,500 109,500
325,999,024 325,999,024
145,969,596 145,969,596
13,758,000 13,758,000
29,077,795 29,077,795
14,293,660 14,293,660
5,934,710 5,934,710
56,016,412 56,016,412
9,033,025 9,033,025
972,679,400 972,679,400
1,000,000 1,000,000
5,799,175 5,799,175
37,355,385 37,355,385
250,000 250,000
26,698,285 26,698,285
38,919,227 38,919,227
41,137,135 41,137,135
25,626,741 25,626,741
1,505,856 1,505,856
4,887,700 4,887,700
623,567 623,567
674,259 674,259
179,000 179,000
7,347,500 7,347,500
115,160,388 115,160,388
379,376,204 379,376,204
64,741,178 64,741,178
4,581,300 4,581,300
79,418,522 79,418,522
3,578,456 3,578,456
1,562,224 1,562,224
10,849,471 10,849,471
43,314,969 43,314,969
9,565,000 9,565,000
30,671,293 30,671,293
1,698,193 1,698,193
2,462,208 2,462,208
1,692,982 1,692,982
402,458,805 402,458,805
64,925,868 64,925,868
413,403,498 413,403,498
1,088,975 1,088,975
280,412 280,412
28,776,342 28,776,342
214,403,209 214,403,209
35,097,683 68,188,905,916 68,153,808,233
2,694,917,098 2,694,917,098
2,288,284,811 2,288,284,811
 COMPLETE BALANCE OF ACOUNTS
Balance at the 31/12/16
Acount No HEADING OF ACOUNT
Debit Credit
10130000 Subscribed capital called not paid a 300,000,000
12110000 Creditor retained earnings
12910000 Debtor retained earnings 8,141,929,046
16210000 Medium-Term Credit BICEC
16211000 Short-term Credit BICEC
16211100 Crédits spot BICEC
16211110 Crédits spots SGC
16211112 Crédits Spot SCB 1,313,983,375
16211113 Crédit SpotAtlantique Bank
16211115 Crédits spot Afriland
16211120 Crédit spot CBC
17310000 Emp.equival. CB matériel transport 58,567,245
22211000 Landscaping bare ground 508,516,000
23211000 Industrial & Administrative buildings 5,218,363,460
23411200 Development of Lands and Buildings 219,362,100
23421000 Electrical Installations 84,388,187
24110000 Industrial Equipment 83,630,000
24111100 Various dryers
24111140 Spectometer
24111160 weighing machine
24111200 Industrial electric oven 424,500,000
24113000 Processing equipment
24114000 Generator 5,520,000
24310000 Matériel d'emballage recup.ident.
24421000 Hardware 5,069,000
24441000 Office furniture and equipment 2,423,077
24511000 Heavy Automotive Equipment 693,084,871
24511100 Light transport equipment 88,600,000
27311000 Deposit and bonding
27311100 Bank term deposit 200,000,000
27512000 guaranteed deposit Atlantique campagne
28321000 Building depreciation 496,706,900
28341110 Depreciation of facilities & layout 115,105,368
28411400 Depreciation industrial equipment 252,399,850
28441000 Depreciation hardware 4,938,505
28444100 Depreciation office furniture 1,850,569
28451000 Depreciation transport equipment 700,625,450
28452000 Depreciation packaging equipment
33111100 Cocoa/Cofee Stock P/C SUCDEN 16,135,249,535
40111000 Supplier natural person 3,851,225,735
40111120 Supplier various fuel
40111130 Supplier various services
40111200 Supplier other purchase
40190000 Other suppliers
40191000 Forwarding suppliers
40811000 Supplier, bills not received
40911000 Suppliers Advance and Accounts paid 877,919,623
40911100 Fournisseurs Remb./Ligne finan.cpte
40911110 Supplier.reimbours.line finan.CCA BAO
41111100 LocalClients
41151100 Foreign Clients 1,318,994,262
41811100 Clients, invoices to established
42211100 Staff, remuneration due 18,068,119
43111100 Family allowances
43121100 Work Accident
43131100 old-age pension invalidity and death staff
43131110 old-age pension invalidity and death employers
44110000 State, taxes on profits 912,723,128
44311100 State, VAT collected
44390000 State, VAT invoice withheld at source
44490000 State, VAT credit to be carried forward
44511000 Recoverable VAT on tangible assets
44522000 Recoverable VAT / other purchases
44541100 Recoverable VAT / banking operations
44541200 VAT recoverable on services
44551000 VAT recoverable / invoice. not received
44721110 IRPP / salairies
44721120 Communal Tax
44721130 Recoverable VAT / Other transactions
44721131 Land Credit Employers
44721140 RAV / salairies
44721150 NEF son salairies
44781100 State, 5.5% income tax deduction withheld
44781200 State, 5.5% income tax deduction withheld
44781300 STATE, 2.2% TAX / INCOME
44861100 STATE, CHARGES PAYABLE
44921000 State, installments on IS
46212000 Curent Account NEOSSI EMMANUEL
46311110 Principal SUCDEN 4,645,910,685
47111000 Various debtors 272,565,670
47131000 Waiting account salaries
47131100 Suspense account other transactions 302,015,110
47131200 transit waiting account 79,500,000
48210000 Investment providers to pay
51100000 EFFECTS TO BE BAN
51411000 CHECK IN CASH
52110000 BICEC 2,208,142,762
52111000 Afriland First Bank 2,164,674,237
52111110 CBC BANK
52111140 UBA
52111150 SGC
52111160 ATLANTIC BANK (Collection Acount)
52111180 ATLANTIC BANK (Operation Acountt) 661,298,876
52111190 SCB BANK Asset 2,142,966,227
52111200 CCA BANK
52111210 NFC BANK
56100000 Cash Crédit 2,806,627,428
57111000 MAIN CASHIER
57111100 Akwa1 CHASHIER
57111110 MAIN PREFINANCING FUND
57111111 Caisse Akwa 2
57111112 Caisse BEKOKO
58511100 Transfer of funds /Fund-Bank
58511110 Transfer of funds BANK ATL
58511111 Transfer of funds AKWA1
58511112 Transfer of funds AKWA2
58511113 transfer of funds BEKOKO
58511114 Transfer of funds KEKEM
60111000 Cocoa purchase
60311000 Cocoa stock variation
60431000 Cleaning products and supplies
60432000 Products & Supplies of internal maintenance
60441110 Purchse of paletts
60471000 Office supplies
60471100 Various purchases necessary for the office
60472000 Purchse of hardware
60510000 Water Consmption professional
60511120 Purchase of various supplies
60520000 Electricity professional
60531100 Fuel professionnal
60532100 Lubricants professional
60533100 industrial Gas
60551100 Data processing supplies
60560000 Other equipment and tools
60561100 Other hand tools
60563100 Other equipment and tools
60564110 Purchase parts and automotive equipment
60571110 Purchase of pharmaceutical products
60583000 Purchase appliance and domestic supply
60584000 Other purchases equipment and supplies factory
60589000 Purchase various equipment and materials
60811100 Purchase jute bags packaging
60811110 Lost packaging
61111110 Traveling expenses
61111120 Containers Transport
61111130 Port derogation dla
61111900 Transport on other purchases
61411100 Transport of staff
61411110 Other Transports charges
61611100 Mails transport and expedition
62110000 General sub contracting
62111000 Direct man power
62112000 Other man power
62121000 Loading, unloading of containers
62211000 Professional local rent
62231000 Hardware rentals and tools
62311110 Commission/ Cocoa sale
62331100 Property leasing fee
62411100 Maintenance and repairs
62421100 Maintenance, auto repair
62421200 Maintenance, repair of various equipment
62511110 Multi-risk insurance
62530000 Operation Risk Insurance
62541110 Chief's liability insurance
62541111 Transportation Equipment Insurance
62611000 Study and research costs
62611100 Imp Software Installation Fee
62651100 General Documentation
62660000 Technical Documentations
62710000 Ads and insertions
62720000 Printed materials, documentation, catalogs
62770000 Conferencen, seminar and colloquim fees
62811000 Telephone charges
62882000 Mandates and stamps
62883000 Internet Consumption
62889100 Other telecom charges
63182000 Bank operations charges
63183000 Transfer fee and other
63211100 Commissions / brokerage export cocoa
63211300 Other commissions
63231000 Remuneration of various freight forwarders
63241000 Legal fee
63242000 Acount fee
63249000 OTHER FEES
63251100 Costs and litigation
63831000 Reception fee
63841110 Mission expenses and accommodation
64110000 Property taxes and related taxes
64121000 Patent
64121110 Other duties and taxes
64131100 Land credit employers
64131200 NEF on salaries
64620000 Stamp and registration fees
64631110 Taxes on vehicles
64640000 Sreen license
64680000 Others duties
64681110 Taxes ONCC,FODECC CICC and others
64681120 Custom duties
64681190 Other duties and taxes
64711000 Fines and penalties
66111100 Appointments and personel salaries
66121000 seniority bonuses
66131000 leave allowances
66311100 Housing allowance
66321100 Representation allowance
66341100 Other allowances and benefits
66411100 old-age pension invalidity and death employers
66411200 FamilyAllowances
66411300 Work Accident
67121000 Various financial charges
68131140 Depreciation allowance for industrial equipment
68132110 Depreciation allowance for buildings
68134100 Depreciation allowance for hardware
68134410 Depreciation allowance for office furniture
68134411 Depreciation allowance for facilities
68135100 Depreciation allowance for transport equipment
70111000 Cocoa sale
70111100 Cofee sale
89500000 Corporation Tax
NCE OF ACOUNTS
Cash flow Balance at the 31/12/17
Debit Credit Debit Credit
300,000,000
4,742,578,960 4,742,578,960
4,645,911,586 12,787,840,632
840,864,021 840,864,021
26,673,639,560 26,673,639,560
16,841,373,668 16,841,373,668
333,636,865 333,636,865
29,788,690,015 29,100,758,446 626,051,806
50,232,697,078 50,232,697,078
7,787,643,763 7,787,643,763
567,918,504 567,918,504
58,567,245
508,516,000
5,218,363,460
15,611,813 234,973,913
22,107,500 22,107,500 84,388,187
17,240,900 100,870,900 122,680,977
70,000,000 70,000,000
650,000 650,000
3,600,000 3,600,000
2,000,000,000 2,424,500,000
6,000,000 6,000,000
8,000,000 13,520,000
8,000,000 8,000,000
1,596,000 798,000 5,867,000
2,423,077
635,164,696 75,164,696 1,253,084,871
88,600,000
22,508,208 22,508,208
1,442,070,609 1,442,070,609 200,000,000
2,362,472,515 2,362,472,515
85,259,101 346,177,274 757,625,073
31,545,915 146,651,283
7,693,109 293,931,241 538,637,982
1,606,371 2,808,268 6,140,402
280,412 2,130,981
73,920,070 774,545,520
888,800 888,800
1,679,277,247 17,814,526,782
42,574,979,340 42,327,607,938 3,603,854,333
318,530,756 331,030,756 12,500,000
 793,595,615 833,648,939 40,053,324
1,142,674,221 1,142,674,221
2,119,712,290 2,119,712,290
1,487,808,502 1,487,808,502
8,699,850 8,699,850
31,960,463 845,959,160
412,923,927 412,923,927
6,052,675,984 6,052,675,984
11,012,424,046 11,012,424,046
45,372,764,614 44,996,815,073 1,694,943,803
241,903,842 241,903,842
166,609,239 154,278,354 5,737,234
7,700,708 8,088,093 387,385
2,142,334 2,285,730 143,396
4,620,423 4,852,840 232,417
4,620,423 4,852,840 232,417
679,445,944 429,733,829 663,011,013
228,978,763 228,978,763
219,440,860 219,440,860
519,385,766 519,385,766
8,917,715 8,917,715
18,734,347 18,734,347
260,006,758 260,006,758
239,625,949 239,625,949
811,650 811,650
10,315,234 11,920,538 1,605,304
570,250 587,629 17,379
1,113,975 1,823,662 709,687
2,324,907 2,384,293 59,386
1,361,200 1,398,854 37,654
1,549,957 1,589,542 39,585
688,875 688,875
688,875 688,875
25,078,955 25,078,955
211,403,039 211,403,039
88,528,842 88,528,842
4,113,078,883 5,633,723,832 1,520,644,949
15,447,742,980 10,801,832,295
200,000,000 269,006,913 203,558,757
7,264,000 7,264,000
134,682 76,443,897 225,705,895
20,113,500 59,386,500
155,025,000 155,025,000
155,025,000 155,025,000
12,341,208 12,341,208
 48,815,885,348 48,758,495,217 181,395,663
18,311,331,337 18,141,008,509 1,065,398,922
8,442,120,615 6,904,505,722 1,524,735,295
909,205,829 2,178,803,972
586,916,738 586,916,738
19,038,115,885 19,038,115,885
69,422,752,932 67,962,346,501 1,460,406,431
43,624,661,974 45,655,793,336 2,031,131,362
3,811,075,015 3,811,075,015
1,000,000 1,000,000
1,047,103,398 3,568,337,678
156,014,614 156,014,614
338,777,715 338,777,715
49,555,401,300 49,555,401,300
1,745,410,326 1,745,410,326
326,867,150 326,867,150
60,821,170,836 60,821,170,836
15,733,412,477 15,733,412,477
53,800,000 53,800,000
130,183,141 130,183,141
59,050,000 59,050,000
39,304,519 39,304,519
54,038,495,570 54,038,495,570
- 1,679,277,247 1,679,277,247
552,250 552,250
36,000 36,000
207,000 207,000
13,179,266 13,179,266
1,715,930 1,715,930
4,460,249 4,460,249
3,574,149 3,574,149
20,176,755 20,176,755
15,458,882 15,458,882
50,421,557 50,421,557
10,964,761 10,964,761
31,500 31,500
75,000 75,000
46,467,680 46,467,680
1,020,150 1,020,150
3,657,900 3,657,900
96,197,998 96,197,998
15,721,680 15,721,680
1,578,250 1,578,250
13,936,278 13,936,278
3,031,000 3,031,000
972,739,667 972,739,667
158,290,500 158,290,500
195,893,143 195,893,143
94,811,620 94,811,620
17,015,000 17,015,000
625,000 625,000
7,235,000 7,235,000
12,950,000 12,950,000
1,308,500 1,308,500
25,762,180 25,762,180
244,200 244,200
1,116,000 1,116,000
47,197,809 47,197,809
22,020,000 22,020,000
76,509,500 76,509,500
7,500,000 7,500,000
6,175,455 6,175,455
21,965,560 21,965,560
75,014,184 75,014,184
25,921,000 25,921,000
40,776,232 40,776,232
74,754,867 74,754,867
477,100 477,100
29,173,769 29,173,769
300,000 300,000
320,000 320,000
21,009,400 21,009,400
6,225,000 6,225,000
1,252,800 1,252,800
11,051,550 11,051,550
1,000,000 1,000,000
17,186,475 17,186,475
2,928,025 2,928,025
4,433,675 4,433,675
722,300 722,300
367,272,869 367,272,869
194,700 194,700
20,000,000 20,000,000
11,170,000 11,170,000
250,000 250,000
6,525,000 6,525,000
800,000 800,000
45,872,488 45,872,488
2,225,000 2,225,000
38,338,161 38,338,161
 10,894,000 10,894,000
468,505 468,505
1,228,500 1,228,500
6,482,711 6,482,711
656,368 656,368
408,466 408,466
191,782 191,782
5,037,424 5,037,424
31,395 31,395
163,800 163,800
14,917,730 14,917,730
251,078,081 251,078,081
100,782,864 100,782,864
865,728 865,728
99,141,387 99,141,387
3,303,952 3,303,952
1,207,592 1,207,592
15,672,493 15,672,493
43,102,469 43,102,469
15,339,948 15,339,948
5,395,571 5,395,571
8,365,796 8,365,796
2,333,205 2,333,205
412,735,518 412,735,518
286,238,132 286,238,132
260,918,173 260,918,173
1,201,897 1,201,897
280,412 280,412
31,545,915 31,545,915
73,920,070 73,920,070
62,686,435,986 62,686,435,986
979,101,084 979,101,084
2,268,878,997 2,268,878,997