NPD LTD G/L Account Balances

Time 17:42:14 Date 18.06.2023

KIGALI Ledger 0L
RFSUSA00/NMIHIGO Page 1
Per month June 2023 in company
code 1500

G/L Acct Short Text Debit June

Credit June Debit Jan. - June Credit Jan. - June Debit
Balance Credit Balance

1010101001 Land 0
0 0 0 1,260,890,726
0
1010101002 Buildings 0
0 0 0 1,857,556,512
0
1010101003 Improvements 0
0 0 0 286,056,846
0
1010101004 Capital Works-in-Pro 0
0 60,000,000 0
3,136,677,112 0
1010101005 Right-of-Use-Asset 0
0 29,287,192 182,120,100
1,546,281,859 0

* Subtotal 3 1010101 0
0 89,287,192 182,120,100 8,087,463,055
0

1010102001 Plant and Machinery 0

0 1,900,000 0
22,946,694,250 0

* Subtotal 3 1010102 0
0 1,900,000 0 22,946,694,250
0

1010103001 Computers and Access 0

0 37,640,000 4,220,000
601,968,905 0
1010103002 Other IT Equipments 0
0 25,851,655 100,000
182,802,471 0

* Subtotal 3 1010103 0
0 63,491,655 4,320,000 784,771,376
0

1010104001 Other Equipment 0

0 0 0 508,475
0

* Subtotal 3 1010104 0
0 0 0 508,475
0

1010105001 Furniture and Fittin 0

 0 542,373 0
235,099,059 0

* Subtotal 3 1010105 0
0 542,373 0 235,099,059
0

1010106001 Motor Vehicles 0

0 0 0 1,351,727,708
0

* Subtotal 3 1010106 0
0 0 0 1,351,727,708
0

** Subtotal 2 10101 0
0 155,221,220 186,440,100 33,406,263,923
0

1010301001 Computer Software 0

0 0 0 520,058,658
0
1010301002 Licenses 0
0 0 0 147,435,750
0

* Subtotal 3 1010301 0
0 0 0 667,494,408
0

1010390300 TecClrng Int AAcqu 0

0 70,254,028 70,254,028
0 0
1010390400 Clrng Asset Acquisit 0
0 0 0
0 0

* Subtotal 3 1010390 0
0 70,254,028 70,254,028 0
0

** Subtotal 2 10103 0
0 70,254,028 70,254,028 667,494,408
0

1010401001 Ac.Dep.Buildings 0
0 0 37,452,365 0
368,654,597
1010401002 Ac.Dep.Improvements 0
0 0 29,797,588
0 35,757,106
1010401003 Ac.Dep.Furniture and 0
0 0 9,037,581
0 197,819,307
1010401004 Ac.Dep.Plant and Mac 0
0 1,642,651 665,003,610
0 13,433,485,622
1010401005 Ac.Dep.Computers & A 0
0 41,941 56,202,724
0 445,169,373
1010401006 Ac.Dep.Other IT Equi 0
0 0 22,175,959
0 106,029,483
1010401007 Ac.Dep.Motor Vehicle 0
0 2,666,664 57,573,381
0 996,035,454
1010401009 Ac.Dep.Other Equipme 0
0 0 42,373
0 59,322

* Subtotal 3 1010401 0
0 4,351,256 877,285,581 0
15,583,010,264

1010402001 Ac.Amti - Computer s 0

0 0 52,618,109
0 225,011,730
1010402002 Ac.Amti - Licenses 0
0 0 293,117
0 146,321,904

* Subtotal 3 1010402 0
0 0 52,911,226 0
371,333,634

** Subtotal 2 10104 0
0 4,351,256 930,196,807 0
15,954,343,898

1010501021 Share.Loans-Construc 0
0 6,854,887,156 1,797,443,578
5,057,443,578 0

* Subtotal 3 1010501 0
0 6,854,887,156 1,797,443,578 5,057,443,578
0

1010505050 BK - Term Deposits 0

0 0 0
108,538,008 0

* Subtotal 3 1010505 0
0 0 0 108,538,008
0

** Subtotal 2 10105 0
0 6,854,887,156 1,797,443,578 5,165,981,586
0

1010601001 Deferred Tax 0

0 0 0 298,177,425
0

* Subtotal 3 1010601 0
0 0 0 298,177,425
0

** Subtotal 2 10106 0
0 0 0 298,177,425
0

*** Subtotal 1 101 0

0 7,084,713,660 2,984,334,513 39,537,917,342
15,954,343,898

1020101001 Inv-Raw Materials 1,720,590,777

1,121,105,552 22,621,025,569 22,308,578,898
4,956,744,338 0
1020101005 Inv-Consumables 32,586,478
13,904,038 357,057,947 393,303,835 547,368,140
0
1020101014 Inv-Spare Parts 121,391,178
48,929,016 592,592,252 486,148,936 2,791,032,173
0
1020101015 Inv-Packing Material 0
0 0 0
0 0
1020101020 Inv-Adjustments 0
0 0 0 0
1,449,696,730

* Subtotal 3 1020101 1,874,568,433

1,183,938,606 23,570,675,768 23,188,031,669
8,295,144,651 1,449,696,730

1020102001 Inv-Semi Finished Gd 221,083,531

208,037,437 3,064,686,510 3,105,664,972
266,369,328 0

* Subtotal 3 1020102 221,083,531

208,037,437 3,064,686,510 3,105,664,972 266,369,328
0

1020103001 Inv-Finished Product 623,544,158

357,671,636 5,314,343,221 5,023,248,316
717,627,962 0
1020103002 Inv-Imp. Finished Pr 0
0 2,051,329 5,028,356
11,773,409 0

* Subtotal 3 1020103 623,544,158

357,671,636 5,316,394,550 5,028,276,672 729,401,371
0

1020104004 Inv-Transit-Landed C 0
0 0 0
0 0

* Subtotal 3 1020104 0
0 0 0 0
0

1020106000 Projects WIP 217,607,955

217,607,955 37,365,436,019 35,470,403,413 39,302,006,518
0
1020106001 Proj.WIP Cost 0
0 34,840,403 133,921 104,486,273
0

* Subtotal 3 1020106 217,607,955

217,607,955 37,400,276,422 35,470,537,334 39,406,492,791
0

1020107001 Freight Clrg MM 23,309,000

68,733,297 3,133,658,303 2,275,397,940 311,522,487
0
1020107002 Port Chgs Clrg MM 0
0 927,918,179 686,541,690 0
17,467,086
1020107003 Customs Duty Clrg 0
4,379,862 44,181,277 143,599,063 178,788,442
0

* Subtotal 3 1020107 23,309,000

73,113,159 4,105,757,759 3,105,538,693 490,310,929
17,467,086

** Subtotal 2 10201 2,960,113,077

2,040,368,793 73,457,791,009 69,898,049,340
49,187,719,070 1,467,163,816

1020201001 AR - Trade (Local) 0

0 54,089,518,179 60,431,845,495
15,041,837,179 0
1020201003 Provision for Bad De 0
0 0 0
0 620,608,598

* Subtotal 3 1020201 0
0 54,089,518,179 60,431,845,495 15,041,837,179
620,608,598

1020202001 Oth.Rec - WHT-3% 0

0 0 0 203,701,335
0
1020202002 Oth.Rec -WHT-5% 0
0 0 0 19,707,570
0
1020202003 Oth.Rec -WHT Intere 0
0 0 0
7,446,806 0
1020202005 Emp. Payroll Adv. 0
0 0 81,042 91,148
0
1020202009 Retentions on Contra 0
0 0 0
1,409,019,057 0
1020202012 Input VAT 103,590,211
0 4,031,363,202 1,820,642,702 24,008,143,395
0
1020202015 AR-Customer Clearing 0
0 0 0
0 0
1020202020 AR-Forex Adjustment 0
0 91,525,424 0
0 100,606,623
 * Subtotal 3 1020202 103,590,211
0 4,122,888,626 1,820,723,744 25,648,109,311
100,606,623

** Subtotal 2 10202 103,590,211

0 58,212,406,805 62,252,569,239 40,689,946,490
721,215,221

1020301001 RP Rec. - Trade 0

0 3,834,379,591 2,021,922,222 13,489,385,465
0

* Subtotal 3 1020301 0
0 3,834,379,591 2,021,922,222 13,489,385,465
0

** Subtotal 2 10203 0
0 3,834,379,591 2,021,922,222 13,489,385,465
0

1020401001 Advances to Supplier 206,564,387

0 4,174,310,251 3,238,264,626
3,320,852,695 0
1020401002 Prepayments for Serv 36,076,533
0 4,318,488,716 78,312,291
4,240,176,425 0
1020401003 Prepayments for Rent 5,504,583
0 551,739,283 322,223,255
1,141,141,394 0
1020401004 Cash collateral (Gua 0
0 1,707,846,854 1,108,903,228
1,442,333,647 0
1020401005 Clearing-Transitory 0
0 0 0
0 0
1020401006 Accruals Interest 0
0 127,453,409 13,463,539 12,450,773,824
0
1020401007 Accrued Income 0
0 0 756,522,100 0
1,846,463
1020401008 Advances and Deposit 0
0 0 0
6,626,760 0

* Subtotal 3 1020401 248,145,503

0 10,879,838,513 5,517,689,039 22,601,904,745
1,846,463

** Subtotal 2 10204 248,145,503

0 10,879,838,513 5,517,689,039 22,601,904,745
1,846,463

1020506001 Transitory Account ( 0

0 1,147,925,364 1,182,424,510
0 190,720,400

* Subtotal 3 1020506 0
0 1,147,925,364 1,182,424,510 0
190,720,400

1020507001 Petty cash - RWF 995,300

995,210 25,058,582 26,054,022 4,575
0
1020507002 Site Petty Cash-RWF 0
0 0 2,265,800
1,914,040 0
1020507003 MTN Mobile Money-RWF 0
0 60,878,352 29,084,895
5,394,958 0
1020507004 MMP Site Petty Cash 0
0 0 0
383,817 0
1020507005 Cash GL - Zimbabwe 0
0 0 1,160,868
2,447,071 0
1020507031 Petty cash - Kigali- 0
0 0 165,000
0 0
1020507032 Petty cash - GATUNA 0
0 200,000 200,000
0 0
1020507033 Petty cash - Deviati 0
0 4,639,632 4,633,276
6,356 0
1020507034 Petty cash - NGOMA-R 0
908,962 7,941,029 7,346,734
999,638 0
1020507035 Petty cash - KIGALI 0
0 1,984,500 1,996,000
2,000 0
1020507036 Petty cash - Kagaram 0
0 4,282,265 4,162,345
130,000 0
1020507037 Petty cash - Rwamaga 0
0 999,628 1,199,628
0 0
1020507038 Petty cash - SEBEYA 0
0 5,325,440 4,040,490
1,284,950 0
1020507039 Petty cash - KIGALI- 0
0 999,900 98,200
1,000,000 0
1020507040 Petty cash - NYAKINA 0
0 500,000 182,000
318,000 0
1020507041 Petty cash - Ines-Bu 0
0 1,200,000 1,350,350
0 0
1020507042 Petty cash - ELECTRI 0
0 7,455,230 7,727,850
225,350 0
1020507043 Petty cash - KIP/BUS 0
0 1,107,500 1,233,400
318,100 0
1020507045 Petty cash - KIP/ CO 0
0 1,908,037 2,185,287
10,000 0
1020507046 Petty cash - ADMINIS 0
0 0 0
680 0
1020507047 Petty cash - OTP-Pro 0
0 4,990,960 4,481,360
681,300 0
1020507048 Petty cash - New Exh 0
0 200,000 399,800
200 0
1020507049 Petty cash - KIP/ GO 0
0 3,606,239 4,226,199
55,200 0
1020507050 Petty cash - KIP/KAC 0
0 1,967,156 1,728,650
245,500 0
1020507051 Petty cash - BUGESER 0
0 0 422,100
577,900 0
1020507052 Petty cash - MAINTEN 44,000
44,000 1,044,000 1,034,770
9,230 0
1020507053 Petty cash - RUSIZI- 0
0 500,000 500,450
0 0
1020507054 Petty cash - RUSIZI- 0
0 1,000,000 625,800
1,000,000 0
1020507055 Petty cash - KIP/KAC 0
0 788,900 874,500
914,400 0
1020507057 Petty cash - KIP/SON 0
0 1,995,695 2,564,795
82,900 0
1020507058 Petty cash - Kanombe 0
0 202,045 202,160
840 0
1020507059 Petty cash - Renovat 0
0 1,450,000 1,450,000
0 0
1020507061 Petty cash - KIBAYA- 0
0 4,722,818 5,003,003
520,315 0
1020507062 Petty cash - KICUKIR 0
10,000 1,840,620 1,837,620
15,000 0
1020507063 Petty cash - JURU - 0
167,000 1,205,035 1,287,035
1,550 0
1020507064 Petty cash - KICUKIR 0
0 10,651,324 10,267,324
1,000,000 0
1020507065 Petty cash - MUKO - 0
0 1,252,755 1,451,415
1,340 0
1020507066 Petty cash - MWURILE 0
0 1,000,000 999,844
156 0
1020507067 Petty cash - NPD - C 5,000
 299,500 305,000 299,500
5,500 0
1020507068 Petty cash - KICUKIR 0
70,000 1,720,000 1,865,000
65,000 0
1020507069 Petty cash - MUSANZE 0
0 5,013,000 4,115,500
897,500 0
1020507071 Petty cash - BASE BU 0
0 3,446,500 2,534,630
911,870 0
1020507073 Petty cash - REPARAT 0
11,750 1,993,300 1,992,650
650 0
1020507074 Petty cash - Rubavu 0
0 5,976,275 5,997,675
0 0
1020507076 Petty cash - Jabana 0
463,000 5,543,284 5,506,684
37,000 0
1020507077 Petty cash - Kayonza 0
0 941,312 1,663,530
5,672 0
1020507078 Petty cash - Rusizi 0
553,000 3,198,300 2,751,300
447,000 0
1020507079 Petty cash - Rwamaga 0
0 4,968,178 3,968,178
1,000,000 0
1020507080 Petty cash - Nyaruba 0
0 1,380,979 1,046,893
350,000 0
1020507081 Petty cash - KIP/N-M 0
0 1,107,200 778,600
328,600 0
1020507082 Petty cash - KIP RWI 0
0 2,049,200 1,656,000
393,200 0
1020507083 KIP BAHO HOSITAL MIG 0
0 2,245,900 1,949,600
296,300 0
1020507086 KIP UTEXRWA KAGUGU V 0
0 1,958,700 1,952,410
6,290 0
1020507087 KIP NYAGATARE ROAD 0
0 954,280 1,358,530
520,450 0
1020507088 KIP - PEZ 0
0 2,482,800 2,257,300 225,500
0
1020507089 Petty Cash - RILIMA 0
0 350,000 289,000
61,000 0
1020507091 P Cash -MLD-GSG-KBUG 0
0 1,000,000 796,700
203,300 0

* Subtotal 3 1020507 1,044,300

3,522,422 209,531,850 177,222,650 25,300,198
 0

1020510131 BK-MasterCard 23200 0

0 1,000,000 0
6,890,000 0

* Subtotal 3 1020510 0
0 1,000,000 0 6,890,000
0

1020515000 BK-RWF-MN-43589 0
0 358,244,182 867,923,803 0
10,074,490,237
1020515001 BK-RWF-IN-43589 0
0 466,782,190 466,782,190 0
0
1020515002 BK-RWF-OUT-43589 0
0 1,649,462,493 1,649,462,493 0
0
1020515010 BK -EUR-MN-83340 0
0 0 14,995 7,713,972
0
1020515012 BK -EUR-OUT-83340 0
0 5,798 5,798 0
0
1020515020 BK-USD-MN-43550 0
0 1,535,201,078 1,535,859,337 0
1,132,481
1020515021 BK-USD-IN-43550 0
0 1,528,273,077 1,528,273,077 0
0
1020515022 BK-USD-OUT-43550 0
0 2,970,420,988 2,970,420,988 0
0
1020515040 BA-RWF-MN-40003 0
0 0 53,997 48,351,466
0
1020515042 BA-RWF-OUT-40003 0
0 72,994 83,054 0
0
1020515050 BK-RWF-MN-22708 0
0 4,889,432,463 4,898,102,631 0
39,151,168
1020515051 BK-RWF-IN-22708 78,000,000
0 9,809,432,463 9,731,432,463 78,000,000
0
1020515052 BK-RWF-OUT-22708 0
0 4,987,218,227 4,975,903,154 0
0
1020515060 BPR -RWF-MN-10136 0
0 5,102,123,228 5,013,766,943 127,405,658
0
1020515061 BPR -RWF-IN-10136 0
0 5,101,123,228 5,101,123,228 0
0
1020515062 BPR -RWF-OUT-10136 3,457,000
167,628,711 69,368,425,432 69,598,613,297
0 222,681,845
1020515070 BPR-USD-MN-10217 0
0 96,417,242 98,701,693 0
1,823,248
1020515071 BPR-USD-IN-10217 0
0 96,061,568 96,061,568 0
0
1020515072 BPR-USD-OUT-10217 0
0 101,985,845 101,985,845 0
0
1020515090 COGEBANQUE-RWF-MN-51 0
0 0 0
1 0
1020515100 ECOBK-USD-MN-02948 0
0 1,333,378,696 1,287,710,054
41,807,055 0
1020515101 ECOBK-USD-IN-02948 0
0 1,326,984,371 1,326,984,371
0 0
1020515102 ECOBK-USD-OUT-02948 0
158,685,311 1,914,251,379 2,072,960,283
0 158,708,904
1020515110 ECO-RWF-MN-05725 80,814,792
69,090,101 1,963,325,968 1,926,485,847 56,891,036
0
1020515111 ECO-RWF-IN-05725 346,414,983
127,087,100 3,315,696,725 3,102,979,299 212,717,426
0
1020515112 ECO-RWF-OUT-05725 7,011,602
330,420,256 5,651,981,604 5,979,960,386 0
328,958,590
1020515120 EQUITY -RWF-MN-82296 0
0 5,832,142,936 6,273,477,133
360,509,820 0
1020515121 EQUITY -RWF-IN-82296 0
0 5,833,150,939 5,833,150,939
0 0
1020515122 EQUITY -RWF-OUT-8229 2,099,000
315,306,175 6,860,682,205 7,135,957,045
0 320,574,840
1020515130 EQUITY-USD-MN-82297 0
0 0 0
0 1,234,353
1020515150 I& M -RWF-MN-04001 0
0 2,322,511,516 2,556,704,928
8,799,441 0
1020515151 I& M -RWF-IN-04001 0
0 2,592,511,516 2,457,511,516
0 0
1020515152 I& M -RWF-OUT-04001 0
29,715,000 2,955,605,976 2,954,684,105
0 58,535,000
1020515160 KCB-USD-MN-94356 0
0 0 0 2,440,160
0
1020515170 KCB-EUR-MN-70397 0
0 0 0 10,240,445
0
1020515180 KCB-RWF-MN-81471 0
0 5,903,543,962 7,465,361,383 0
10,380,931,496
 1020515181 KCB-RWF-IN-81471 0
0 6,135,358,916 5,988,432,174 146,926,742
0
1020515182 KCB-RWF-OUT-81471 0
0 8,349,150,300 8,637,354,785 0
320,550
1020515190 BK-RWF-MN-51131 0
0 2,287,122,418 480,464,701 1,812,499,150
0
1020515191 BK-RWF-IN-51131 0
0 2,287,122,418 2,287,122,418 0
0
1020515192 BK-RWF-OUT-51131 0
0 498,164,179 498,164,179 0
0
1020515200 EQUITY-RWF-MN-61811 0
0 40,000,000 38,995,150
2,133,054 0
1020515201 EQUITY-RWF-IN-61811 0
0 40,000,000 40,000,000
0 0
1020515202 EQUITY-RWF-OUT-61811 0
0 39,493,450 39,493,450
0 0
1020515210 BK-RWF-MN-51872 0
0 0 0 0
0
1020515220 KCB-RWF-MN-31312 0
0 65,000,000 68,335,951 1,651,898
0
1020515221 KCB-RWF-IN-31312 0
0 65,000,000 65,000,000 0
0
1020515222 KCB-RWF-OUT-31312 0
0 68,317,951 68,317,951 0
0
1020515230 BK-RWF-MN-21280 0
0 11,498,299,880 10,342,073,581 0
4,308,538,329
1020515231 BK-RWF-IN-21280 509,915,901
0 12,008,215,781 11,498,299,880 509,915,901
0
1020515232 BK-RWF-OUT-21280 0
0 12,772,048,817 12,780,622,489 0
0
1020515240 KCB-RWF-MN-30928 0
0 0 0 11,604
0
1020515250 EQUITY-RWF-MN-03961 0
0 2,002,613,877 1,971,154,291
65,209,407 0
1020515251 EQUITY-RWF-IN-03961 30,000,000
0 2,038,613,877 2,008,613,877
30,000,000 0
1020515252 EQUITY-RWF-OUT-03961 0
83,562,258 2,041,549,815 2,125,112,073
0 83,562,258
1020515260 BK-RWF-MN-37744 0
0 1,828,618,180 1,679,531,528 149,771,329
0
1020515261 BK-RWF-IN-37744 200,000,000
0 2,026,614,560 1,826,614,560 200,000,000
0
1020515262 BK-RWF-OUT-37744 1
224,515,223 1,685,352,571 1,912,335,529 0
226,982,958
1020515270 KCB-RWF-MN-62595 0
0 150,000,000 315,797,040 576,517
0
1020515271 KCB-RWF-IN-62595 0
0 150,000,000 150,000,000 0
0
1020515272 KCB-RWF-OUT-62595 0
0 448,253,080 317,496,040 0
0
1020515280 BK-USD-MN-43135 0
0 21,542,185,689 21,251,542,402 131,579,406
0
1020515281 BK-USD-IN-43135 0
0 21,475,414,082 21,475,414,082 0
0
1020515282 BK-USD-OUT-43135 0
137,623,585 24,557,570,086 24,695,193,671 0
137,623,585
1020515290 I& M -RWF-MN-04004 0
0 0 20,000
491,874 0
1020515292 I& M -RWF-OUT-04004 0
0 15,000 15,000
0 0
1020515300 EQUITY-RWF-MN-52814 0
0 0 200
647,271 0
1020515302 EQUITY-RWF-OUT-52814 0
0 988,600 988,600
0 0
1020515310 BK-RWF-MN-22083 0
0 2,081,627,361 2,005,550,759 0
607,354,752
1020515311 BK-RWF-IN-22083 0
0 2,414,327,053 2,440,031,053 0
0
1020515312 BK-RWF-OUT-22083 0
0 2,694,466,190 2,694,466,190 0
0
1020515320 BPR -RWF-MN-10445 0
0 0 747,730 768,099
0
1020515322 BPR -RWF-OUT-10445 0
0 742,730 742,730
0 0
1020515330 BPR -RWF-MN-10364 0
0 1,436,408,929 1,066,853,074 371,025,970
0
1020515331 BPR -RWF-IN-10364 0
0 1,467,078,869 1,467,078,869 0
0
1020515332 BPR -RWF-OUT-10364 0
 301,024,720 1,096,815,979 1,428,436,347
0 331,620,368
1020515340 I& M -RWF-MN-04002 0
0 5,000 25,000
290,154 0
1020515342 I& M -RWF-OUT-04002 0
0 15,000 15,000
0 0
1020515350 I& M -RWF-MN-04003 0
0 0 20,000
139,895 0
1020515352 I& M -RWF-OUT-04003 0
0 15,000 15,000
0 0
1020515360 I& M -RWF-MN-04005 0
0 0 20,000
326,018 0
1020515362 I& M -RWF-OUT-04005 0
0 15,000 15,000
0 0
1020515370 EQUITY -RWF-MN-52806 0
0 0 0
15,216 0
1020515380 EQUITY -RWF-MN-52807 0
0 0 2,623,300
1,420,901 0
1020515382 EQUITY-RWF-OUT-52807 0
0 2,620,300 2,620,300
0 0
1020515390 EQUITY -RWF-MN-52810 0
0 0 0
572,078 0
1020515400 EQUITY -RWF-MN-52818 0
0 55,000,000 79,158,002
1,927,364 0
1020515401 EQUITY -RWF-IN-52818 0
0 55,000,000 55,000,000
0 3
1020515402 EQUITY-RWF-OUT-52818 0
0 257,500,192 257,500,192
0 0
1020515410 BPR-USD-MN-10526 0
0 0 22,212 0
1,667,444
1020515412 BPR-USD-OUT-10526 0
0 5,462 5,462 0
0
1020515422 BK-RWF-OUT-75538 0
0 0 0 0
122,833,898
1020515490 BK-RWF-MN-21516 0
0 2,253,004,694 2,205,733,790 70,367,193
0
1020515491 BK-RWF-IN-21516 0
0 2,619,863,078 2,619,863,078 0
0
1020515492 BK-RWF-OUT-21516 0
62,287,802 2,249,054,752 2,352,874,504 0
103,819,752
 1020515502 BK-RWF-OUT-21672 0
0 944,000 944,000 0
0
1020515520 ECO-RWF-MN-18940 0
0 260,718,524 221,620,179 40,201,789
0
1020515521 ECO-RWF-IN-18940 0
0 260,718,524 260,718,524 0
0
1020515522 ECO-RWF-OUT-18940 96
39,662,394 232,005,755 271,668,053 0
39,662,298
1020515530 ECO-RWF-MN-18941 0
0 458,512,214 425,256,526 42,801,557
0
1020515531 ECO-RWF-IN-18941 67,000,000
0 552,725,018 485,725,018 67,000,000
0
1020515532 ECO-RWF-OUT-18941 0
40,074,634 512,652,533 552,727,167 0
40,074,634
1020515540 ECO-RWF-MN-18942 0
0 133,408,807 146,004,868 644,977
0
1020515541 ECO-RWF-IN-18942 20,000,000
0 169,408,807 149,408,807 20,000,000
0
1020515542 ECO-RWF-OUT-18942 0
0 161,999,868 162,069,868 0
0
1020515550 BK-RWF-MN-35948 0
0 11,550,750,939 11,491,542,493 43,784,063
0
1020515551 BK-RWF-IN-35948 56,000,000
0 14,725,254,304 14,669,254,304 56,000,000
0
1020515552 BK-RWF-OUT-35948 0
2,254,746,075 14,077,637,700 16,395,292,627
0 2,317,654,927
1020515560 EQUITY-RWF-MN-62611 0
0 1,013,525,589 942,132,383
90,646,792 0
1020515561 EQUITY-RWF-IN-62611 0
0 1,019,525,589 1,019,525,589
0 0
1020515562 EQUITY-RWF-OUT-62611 0
76,731,279 1,299,700,265 1,382,508,721
0 108,804,836
1020515570 EQUITY-RWF-MN-28291 0
0 0 4,353,434
2,216,115 0
1020515572 EQUITY-RWF-OUT-28291 0
0 19,322,834 19,322,834
0 0
1020515580 I& M -RWF-MN-04006 0
0 938,569,719 636,525,089
302,432,399 0
1020515581 I& M -RWF-IN-04006 0
0 1,655,683,263 1,655,683,263
0 0
1020515582 I& M -RWF-OUT-04006 0
78,000,000 853,525,317 931,525,317
0 78,000,000
1020515600 EQUITY-RWF-MN-35074 0
0 998,251,268 972,642,310
30,169,514 0
1020515601 EQUITY-RWF-IN-35074 0
0 1,093,218,699 1,093,218,699
0 0
1020515602 EQUITY-RWF-OUT-35074 1
48,928,722 980,660,771 1,033,644,467
0 52,983,696
1020515610 BK-RWF-MN-89059 0
0 320,990,023 14,316,875 0
122,310,265
1020515611 BK-RWF-IN-89059 0
0 320,990,023 320,990,023 0
0
1020515612 BK-RWF-OUT-89059 0
0 14,316,875 14,316,875 0
0
1020515620 BPR -RWF-MN-10176 0
0 168,830,232 191,555,389 1,421,824
0
1020515621 BPR -RWF-IN-10176 0
0 168,830,232 169,124,977 0
0
1020515622 BPR -RWF-OUT-10176 0
789,968 517,531,273 698,321,241
0 180,789,968
1020515630 BK-RWF-MN-51289 0
0 3,616,963,187 3,142,604,124 474,359,063
0
1020515631 BK-RWF-IN-51289 1,096,689,247
0 4,713,652,434 3,616,963,187 1,096,689,247
0
1020515632 BK-RWF-OUT-51289 0
787,091,033 3,821,861,688 4,608,952,721 0
787,091,033
1020515640 EQUITY-RWF-MN-28321 0
0 127,140,674 123,944,626
3,196,048 0
1020515641 EQUITY-RWF-IN-28321 0
0 390,843,662 390,843,662
0 0
1020515642 EQUITY-RWF-OUT-28321 0
0 125,690,353 125,690,353
0 0

* Subtotal 3 1020515 2,497,402,623

5,332,970,347 377,927,460,368 378,591,359,630
6,724,706,909 31,239,917,716

** Subtotal 2 10205 2,498,446,923

5,336,492,769 379,285,917,582 379,951,006,790
6,756,897,107 31,430,638,116

*** Subtotal 1 102 5,810,295,714

7,376,861,562 525,670,333,500 519,641,236,630
132,725,852,877 33,620,863,616

1030101001 Opening Balance - St 0

0 0 0
0 0
1030101002 Opening Balance - Cu 0
0 0 0
0 0
1030101003 Opening Balance - Su 0
0 0 0
0 0
1030101004 Opening Balance - GL 0
0 0 0
0 0
1030101005 Opening Balance - As 0
0 0 0
0 0

* Subtotal 3 1030101 0
0 0 0 0
0

** Subtotal 2 10301 0
0 0 0 0
0

*** Subtotal 1 103 0

0 0 0 0
0

2010101100 LT Loans -BK 0

0 916,452,218 271,825,997 0
10,973,386,323
2010101350 LT Loans - Equity 0
0 0 0 0
1,000,000,000
2010101500 LT Loans - KCB 0
0 0 0 0
694,972
2010101550 LT Loans - UOB 0
0 3,750,000,000 7,500,000,000 0
15,000,000,000

* Subtotal 3 2010101 0
0 4,666,452,218 7,771,825,997 0
26,974,081,295

2010102001 Long Term Loan - USD 0

0 0 0
0 0

* Subtotal 3 2010102 0
0 0 0 0
0

** Subtotal 2 20101 0
0 4,666,452,218 7,771,825,997 0
26,974,081,295
 2010201001 Shareholder Loans 0
0 1,797,443,578 3,594,887,156 0
4,071,763,976

* Subtotal 3 2010201 0
0 1,797,443,578 3,594,887,156 0
4,071,763,976

** Subtotal 2 20102 0
0 1,797,443,578 3,594,887,156 0
4,071,763,976

2010301001 Deferred Tax Liabili 0

0 0 0
0 1,170,366,201

* Subtotal 3 2010301 0
0 0 0 0
1,170,366,201

** Subtotal 2 20103 0
0 0 0 0
1,170,366,201

2010401050 Long Term Provisions 0

0 0 0
0 0

* Subtotal 3 2010401 0
0 0 0 0
0

** Subtotal 2 20104 0
0 0 0 0
0

2010501001 Lease Liability 68,614,565

68,614,565 351,098,240 161,031,649 0
1,428,630,923

* Subtotal 3 2010501 68,614,565

68,614,565 351,098,240 161,031,649 0
1,428,630,923

** Subtotal 2 20105 68,614,565

68,614,565 351,098,240 161,031,649 0
1,428,630,923

*** Subtotal 1 201 68,614,565

68,614,565 6,814,994,036 11,527,744,802 0
33,644,842,395

2020101001 AP - Trade (Local) 3,160,498,072

2,068,951,286 100,095,751,279 97,244,145,715
2,371,111,990 0
2020101002 AP - Trade (Foreign) 160,027,135
0 2,969,368,583 2,504,426,612
2,088,643,871 0
 * Subtotal 3 2020101 3,320,525,207
2,068,951,286 103,065,119,862 99,748,572,327
4,459,755,861 0

2020102001 Output VAT 0

0 1,561,248,607 7,565,852,856 0
24,899,238,681
2020102002 AP - CIT 0
0 122,604,611 0 90,672,749
0
2020102005 AP - WHT 15% 0
3,201,736 13,313,879 56,308,555 0
82,923,280
2020102006 Payables-Retentions 0
1,711,646 71,375 153,793,036
0 185,023,615
2020102007 AP - PAYE 0
0 666,245,801 665,786,672 27,577,019
0
2020102008 AP - RSSB 3% 0
0 147,483,808 64,618,339 42,424,085
0
2020102009 AP - RSSB 5% 0
0 205,871,863 103,782,568 131,641,844
0
2020102010 AP - Mutuelle de San 0
0 3,013,894,933 3,013,377,734
0 3,231,394
2020102012 AP - Net Salary 12,751,405
0 1,619,230,706 1,569,490,566 228,151,465
0
2020102013 AP - Causual Laborer 0
0 0 0
615,300 0
2020102014 AP - Staff Developme 0
0 23,127,372,604 23,177,497,473
0 382,089,050
2020102016 AP - Terminal Benefi 0
0 0 0
0 3,901,422
2020102018 AP - RPF 0
0 13,520,920 16,914,497 0
30,245,271
2020102019 AP - Agaciro 0
0 0 0 0
6,269,533
2020102021 AP - Net Pay O/P VAT 0
0 0 0
0 4,563,691
2020102023 AP - WHT 30% 0
0 814,287 762,858 145,716
0
2020102024 AP - Other Deduction 0
0 0 8,327,477
0 38,305,016
2020102025 AP -Employee Benefit 0
0 0 0
42,608,333 0
 2020102026 AP - SFAR 0
0 0 8,750,061 0
14,429,674
2020102036 AP-Staff Social Fund 0
0 66,813,058 0
365,673,260 0
2020102037 AP-Staff Welfare Con 0
0 0 0
15,160,264 0
2020102038 AP-Staff Cont.Covid 0
0 0 0
0 0
2020102039 AP - Ejo Heza 0
0 3,686,000 0 24,462,500
0
2020102040 AP-Forex Adjustment 0
0 0 0
179,432,398 0
2020102042 AP - Reverse VAT 0
0 0 0 0
33,201,900
2020102998 Profit Center Clg CO 0
0 0 0
0 0
2020102999 Profit Center Clg 0
0 0 0 0
0

* Subtotal 3 2020102 12,751,405

4,913,382 30,562,172,452 36,405,262,692 1,148,564,933
25,683,422,527

** Subtotal 2 20201 3,333,276,612

2,073,864,668 133,627,292,314 136,153,835,019
5,608,320,794 25,683,422,527

2020201002 Provs-Leave Pay 0

0 8,971,759 203,262,830 0
211,610,128
2020201003 Provs-Bonus Pay 0
0 64,034,708 64,034,708 0
774,015,734
2020201004 Provs-Thirteenth Mon 0
0 0 252,943,403
0 211,005,778
2020201008 Provision-Other 0
0 495,000 0 45,467,362
0
2020201009 Provision- Audit Fee 0
0 1,331,936 0
0 28,602,834

* Subtotal 3 2020201 0
0 74,833,403 520,240,941 45,467,362
1,225,234,474

2020202001 AP - Accrued Interes 0

0 1,073,430,399 1,167,239,179
0 245,140,741
 2020202004 AP - Accrued Insuran 0
0 32,657,625 32,657,625
0 0
2020202005 AP - GR/IR 1,027,581,886
1,254,987,526 31,315,080,347 36,478,720,040
0 16,362,597,202
2020202006 AP - Other Accrued E 0
0 2,687,849,875 1,760,623,137
0 613,757,338
2020202007 AP - Accrued Car Ben 0
0 0 0
0 14,400,720
2020202010 AP - GR/IR (Manual) 0
0 0 83,050,000
0 416,125,336

* Subtotal 3 2020202 1,027,581,886

1,254,987,526 35,109,018,246 39,522,289,981
0 17,652,021,337

** Subtotal 2 20202 1,027,581,886

1,254,987,526 35,183,851,649 40,042,530,922
45,467,362 18,877,255,811

2020301001 RP Pay - Trade 257,750,990

9,199,488 14,213,069,928 12,972,728,813 0
680,403,234

* Subtotal 3 2020301 257,750,990

9,199,488 14,213,069,928 12,972,728,813 0
680,403,234

** Subtotal 2 20203 257,750,990

9,199,488 14,213,069,928 12,972,728,813 0
680,403,234

2020401001 Advance - Customers 0

100,961,882 2,003,573,704 1,123,428,533
0 32,173,098,874
2020401010 Clg. Adv. Customers 0
0 0 0
0 53,890,636

* Subtotal 3 2020401 0
100,961,882 2,003,573,704 1,123,428,533 0
32,226,989,510

** Subtotal 2 20204 0
100,961,882 2,003,573,704 1,123,428,533 0
32,226,989,510

2020501001 I & M ST Loan RWF 0

0 0 0 260,838,326
0
2020501002 BK-ST Loan RWF 0
0 0 0 0
5,732,552,360
2020501008 BPR ST Loan RWF 0
0 0 0 0
810,003
2020501009 KCB ST Loan RWF 0
0 0 0 611,413,630
0
2020501010 Equity ST Loan RWF 0
0 1,201,582,111 2,186,213,912
0 2,503,345,993

* Subtotal 3 2020501 0
0 1,201,582,111 2,186,213,912 872,251,956
8,236,708,356

** Subtotal 2 20205 0
0 1,201,582,111 2,186,213,912 872,251,956
8,236,708,356

2020604001 Letters of credit-Rw 0

0 0 0
0 52,835,569
2020604100 Letters of credit-US 0
0 0 0
548,665,998 0

* Subtotal 3 2020604 0
0 0 0 548,665,998
52,835,569

** Subtotal 2 20206 0
0 0 0 548,665,998
52,835,569

*** Subtotal 1 202 4,618,609,488

3,439,013,564 186,229,369,706 192,478,737,199
7,074,706,110 85,757,615,007

3010101001 Paid-up Share Capita 0

0 0 0
0 4,664,050,000

* Subtotal 3 3010101 0
0 0 0 0
4,664,050,000

** Subtotal 2 30101 0
0 0 0 0
4,664,050,000

3010301001 Retained Earnings 0

0 0 0 0
6,474,440,322

* Subtotal 3 3010301 0
0 0 0 0
6,474,440,322

3010303001 Other Reserves 0

0 0 0 0
54,963,333
 * Subtotal 3 3010303 0
0 0 0 0
54,963,333

** Subtotal 2 30103 0
0 0 0 0
6,529,403,655

*** Subtotal 1 301 0

0 0 0 0
11,193,453,655

4010101001 Rev-Domestic Sales 0

0 729,206,915 3,847,211,420
0 3,118,004,505
4010101006 Rev-Others 0
0 2,984,559 5,976,131 0
2,991,572

* Subtotal 3 4010101 0
0 732,191,474 3,853,187,551 0
3,120,996,077

4010105004 Rev-Project Sales 0

0 9,454,940,135 40,815,046,199 0
31,360,106,064

* Subtotal 3 4010105 0
0 9,454,940,135 40,815,046,199 0
31,360,106,064

4010106000 Accrued Revenue-Proj 217,607,955

217,607,955 34,523,622,892 34,765,933,833
0 242,310,941

* Subtotal 3 4010106 217,607,955

217,607,955 34,523,622,892 34,765,933,833 0
242,310,941

** Subtotal 2 40101 217,607,955

217,607,955 44,710,754,501 79,434,167,583 0
34,723,413,082

*** Subtotal 1 401 217,607,955

217,607,955 44,710,754,501 79,434,167,583 0
34,723,413,082

5011001000 COGS Direct Material 21,061,789

44,000 1,287,793,854 563,284,543
724,509,311 0
5011001001 COGS Tools and Spare 28,900
0 3,995,654 69,740
3,925,914 0

* Subtotal 3 5011001 21,090,689

44,000 1,291,789,508 563,354,283 728,435,225
0

5011002000 COGS Labour 0

0 43,982,828 1,150,550 42,832,278
0
5011002001 COGS Casual Labour 633,133
0 46,971,782 0
46,971,782 0
5011002004 COGS Staff Meals 14,297,781
0 103,764,585 35,800 103,728,785
0
5011002006 COGS Salaries & OB 0
0 8,443,608 0
8,443,608 0

* Subtotal 3 5011002 14,930,914

0 203,162,803 1,186,350 201,976,453
0

5011003000 COGS Production 0

34,963,333 15,074,049 75,539,343 0
60,465,294

* Subtotal 3 5011003 0
34,963,333 15,074,049 75,539,343 0
60,465,294

5011004000 COGS Material OH 252,100

0 4,738,423 0 4,738,423
0

* Subtotal 3 5011004 252,100

0 4,738,423 0 4,738,423
0

5011006000 COGS Labour Overhead 0

0 471,850 0
471,850 0

* Subtotal 3 5011006 0
0 471,850 0 471,850
0

5011007000 COGS Others 290,300

0 78,499,103 860,718 77,638,385
0
5011007002 COGS Insurance 500,416
0 395,594,864 59,324,903 336,269,961
0
5011007003 COGS Cleaning Costs 130,600
5,000 4,578,000 315,000
4,263,000 0
5011007004 COGS Stationery and 19,000
0 6,974,240 110,005
6,864,235 0
5011007005 COGS Rental 41,892,653
32,820,000 4,638,990,330 344,067,157 4,294,923,173
0
5011007006 COGS Security Charge 817,307
662,916 1,066,483,920 873,128,741
193,355,179 0
5011007009 COGS Setup & Mobilis 0
 0 449,674,657 0
449,674,657 0
5011007011 COGS Gurrantee Charg 0
0 34,741,249 0
34,741,249 0
5011007013 COGS Mission Allowan 1,810,000
0 26,421,529 1,360,000
25,061,529 0
5011007014 COGS Professional Fe 0
0 692,765 0
692,765 0

* Subtotal 3 5011007 45,460,276

33,487,916 6,702,650,657 1,279,166,524 5,423,484,133
0

5011008000 COGS External Act. 0

0 11,814,870 9,330
11,805,540 0
5011008001 COGS Subcontractors 0
0 214,141,551 79,730,344
134,411,207 0

* Subtotal 3 5011008 0
0 225,956,421 79,739,674 146,216,747
0

5011009000 COGS Electricity OH 12,650,468

0 51,801,456 6,292
51,795,164 0

* Subtotal 3 5011009 12,650,468

0 51,801,456 6,292 51,795,164
0

5011010000 COGS Water 484,282

137 15,463,200 364,672 15,098,528
0

* Subtotal 3 5011010 484,282

137 15,463,200 364,672 15,098,528
0

5011011000 COGS Steam Fuel 0

0 135,500 11,278,080 0
11,142,580

* Subtotal 3 5011011 0
0 135,500 11,278,080 0
11,142,580

5011013000 COGS Plant Maintenan 0

0 20,970,441 0
20,970,441 0
5011013002 COGS - Repair & Main 216,360
0 1,556,796,300 1,504,081,715
52,714,585 0

* Subtotal 3 5011013 216,360

0 1,577,766,741 1,504,081,715 73,685,026
0

5011014000 COGS Quality 0

0 1,025,850 0 1,025,850
0

* Subtotal 3 5011014 0
0 1,025,850 0 1,025,850
0

5011015000 COGS Trasport & Repa 0

0 1,742,398 0
1,742,398 0
5011015001 COGS Fuel & Lubrica 61,120
0 827,058 6,050,880
0 5,223,822

* Subtotal 3 5011015 61,120

0 2,569,456 6,050,880 1,742,398
5,223,822

5011018000 COGS Consumables OH 0

0 2,393,222 204,000
2,189,222 0

* Subtotal 3 5011018 0
0 2,393,222 204,000 2,189,222
0

5011019000 COGS Water Treatm OH 0

0 168,700 0
168,700 0

* Subtotal 3 5011019 0
0 168,700 0 168,700
0

** Subtotal 2 50110 95,146,209

68,495,386 10,095,167,836 3,520,971,813 6,651,027,719
76,831,696

*** Subtotal 1 501 95,146,209

68,495,386 10,095,167,836 3,520,971,813 6,651,027,719
76,831,696

5140101000 Consptn Raw Mat 691,529,618

33,398,775 12,818,320,439 1,986,119,756 10,832,200,683
0

* Subtotal 3 5140101 691,529,618

33,398,775 12,818,320,439 1,986,119,756 10,832,200,683
0

5140103000 Consptn Trde Gds 155,358,010

0 3,265,412,602 687,811,532 2,577,601,070
0

* Subtotal 3 5140103 155,358,010

0 3,265,412,602 687,811,532 2,577,601,070
0

5140104000 Consptn Repair Mat 5,459,835

504,280 204,701,052 11,365,110
193,335,942 0

* Subtotal 3 5140104 5,459,835

504,280 204,701,052 11,365,110 193,335,942
0

5140106000 Consptn Subcontr 129,108,702

43,881,799 10,129,709,228 801,977,157 9,327,732,071
0

* Subtotal 3 5140106 129,108,702

43,881,799 10,129,709,228 801,977,157 9,327,732,071
0

5140107000 Consptn for Projects 0

0 385,659,754 63,101,632
322,558,122 0

* Subtotal 3 5140107 0
0 385,659,754 63,101,632 322,558,122
0

** Subtotal 2 51401 981,456,165

77,784,854 26,803,803,075 3,550,375,187 23,253,427,888
0

*** Subtotal 1 514 981,456,165

77,784,854 26,803,803,075 3,550,375,187 23,253,427,888
0

5150101000 Loss Inv Var-Raw/Tr 0

0 211,693,918 0
211,693,918 0

* Subtotal 3 5150101 0
0 211,693,918 0 211,693,918
0

5150102000 Loss Inv Var SF&Fin 0

0 1,574,811 0
1,574,811 0

* Subtotal 3 5150102 0
0 1,574,811 0 1,574,811
0

5150103000 Loss Inv Trsf-Raw/Tr 0

0 1,684,959 1
1,684,958 0

* Subtotal 3 5150103 0
0 1,684,959 1 1,684,958
0
 5150104000 Loss Inv Trsf SF&Fin 216,357
0 6,042,549 405,000
5,637,549 0

* Subtotal 3 5150104 216,357

0 6,042,549 405,000 5,637,549
0

5150106000 Loss Cnspt QM SF&Fin 0

0 674,600 0
674,600 0

* Subtotal 3 5150106 0
0 674,600 0 674,600
0

5150108000 Loss val ext prd 0

0 2,819,278 0 2,819,278
0

* Subtotal 3 5150108 0
0 2,819,278 0 2,819,278
0

5150109000 Loss Val own prd 16,935,261

0 28,494,647 0 28,494,647
0

* Subtotal 3 5150109 16,935,261

0 28,494,647 0 28,494,647
0

5150110000 Loss Prc Var PRD 1,775,826

0 152,545,497 0 152,545,497
0

* Subtotal 3 5150110 1,775,826

0 152,545,497 0 152,545,497
0

5150119000 Loss Sml Prc Diff IR 0

0 28,609 0
28,609 0

* Subtotal 3 5150119 0
0 28,609 0 28,609
0

5150120000 Loss Prodn Variance 0

0 243,391,141 0
243,391,141 0

* Subtotal 3 5150120 0
0 243,391,141 0 243,391,141
0

** Subtotal 2 51501 18,927,444

0 648,950,009 405,001 648,545,008
0
 *** Subtotal 1 515 18,927,444
0 648,950,009 405,001 648,545,008
0

5160101000 Gain Inv Var-Raw/Tr 0

0 0 198,549,215
0 198,549,215

* Subtotal 3 5160101 0
0 0 198,549,215 0
198,549,215

5160102000 Gain Inv Var SF&Fin 0

0 0 1,606,400
0 1,606,400

* Subtotal 3 5160102 0
0 0 1,606,400 0
1,606,400

5160103000 Gain Inv Trsf-Raw/Tr 0

0 0 2,779,793
0 2,779,793

* Subtotal 3 5160103 0
0 0 2,779,793 0
2,779,793

5160104000 Gain Inv Trsf SF&Fin 0

0 0 14,140,423
0 14,140,423

* Subtotal 3 5160104 0
0 0 14,140,423 0
14,140,423

5160108000 Gain val'n ext prd 0

0 0 42,288,334
0 42,288,334

* Subtotal 3 5160108 0
0 0 42,288,334 0
42,288,334

5160109000 Gain val'n own prd 0

21,328,743 0 53,616,391
0 53,616,391

* Subtotal 3 5160109 0
21,328,743 0 53,616,391 0
53,616,391

5160110000 Gain Prc Var PRD 0

0 0 122,512,664 0
122,512,664

* Subtotal 3 5160110 0
0 0 122,512,664 0
122,512,664

5160119000 Gain Sml Prc Diff IR 0

44,946 0 386,261
0 386,261

* Subtotal 3 5160119 0
44,946 0 386,261 0
386,261

5160120000 Gain Prdn Variance 0

0 0 277,811,949
0 277,811,949

* Subtotal 3 5160120 0
0 0 277,811,949 0
277,811,949

** Subtotal 2 51601 0
21,373,689 0 713,691,430 0
713,691,430

*** Subtotal 1 516 0

21,373,689 0 713,691,430 0
713,691,430

5170109000 Inv Chg COGS w/CE 1,010,750

0 1,066,023,392 209,218,608 856,804,784
0

* Subtotal 3 5170109 1,010,750

0 1,066,023,392 209,218,608 856,804,784
0

5170112005 Projects WIP (P&L) 0

0 133,921 34,840,403
0 34,706,482

* Subtotal 3 5170112 0
0 133,921 34,840,403 0
34,706,482

5170113000 Inv Chg SF Goods 130,160,138

0 1,415,060,088 185,353,021 1,229,707,067
0

* Subtotal 3 5170113 130,160,138

0 1,415,060,088 185,353,021 1,229,707,067
0

5170114000 Inv Chg Fin Goods 65,230,080

846,168 1,107,340,387 163,306,943 944,033,444
0

* Subtotal 3 5170114 65,230,080

846,168 1,107,340,387 163,306,943 944,033,444
0

** Subtotal 2 51701 196,400,968

846,168 3,588,557,788 592,718,975 3,030,545,295
34,706,482

*** Subtotal 1 517 196,400,968

846,168 3,588,557,788 592,718,975 3,030,545,295
34,706,482

5180101000 Plnt act prod.order 0

775,556,593 880,320,490 7,908,809,953
0 7,028,489,463

* Subtotal 3 5180101 0
775,556,593 880,320,490 7,908,809,953 0
7,028,489,463

** Subtotal 2 51801 0
775,556,593 880,320,490 7,908,809,953 0
7,028,489,463

*** Subtotal 1 518 0

775,556,593 880,320,490 7,908,809,953 0
7,028,489,463

6010101001 Basic Salary & Wages 0

0 1,473,049,024 0
1,473,049,024 0
6010101002 Casual Labour Costs 0
0 838,000 0
838,000 0
6010101004 Overtime Pay 0
0 7,725,826 0 7,725,826
0

* Subtotal 3 6010101 0
0 1,481,612,850 0 1,481,612,850
0

6010102001 Thirteenth Month Pay 0

0 252,943,403 0
252,943,403 0
6010102003 Transport. Allowance 0
0 475,799,966 5,497,500
470,302,466 0
6010102004 Holiday/Leave Pay 0
0 247,514,038 8,971,759 238,542,279
0
6010102005 Housing Allowance 0
0 484,312,468 0 484,312,468
0
6010102007 Annual Bonus Pay 0
0 64,034,708 64,034,708 0
0
6010102009 Perfom. Related Ince 0
0 5,600,000 0
5,600,000 0
6010102010 Social Security(RSSB 0
0 103,782,568 0
103,782,568 0
6010102012 Terminal Benefits 0
0 5,887,319 0 5,887,319
0
6010102015 Staff - Catering/Can 0
0 800,131 0
800,131 0
6010102016 Meals&Accommodation 105,000
0 11,542,347 94,000
11,448,347 0
6010102021 Professional Members 0
0 1,000,000 0
1,000,000 0

* Subtotal 3 6010102 105,000

0 1,653,216,948 78,597,967 1,574,618,981
0

6010103001 Medical Expense 0

0 33,490,025 32,657,625 832,400
0

* Subtotal 3 6010103 0
0 33,490,025 32,657,625 832,400
0

6010104001 Training exp.- Local 0

0 2,101,448 0
2,101,448 0
6010104003 Recruitment Expenses 0
0 100,000 0
100,000 0

* Subtotal 3 6010104 0
0 2,201,448 0 2,201,448
0

6010105001 Travel Exp.- Local 50,000

0 645,980 23,000
622,980 0
6010105003 Travel Exp.- Abroad 0
0 28,766,281 9,596,160
19,170,121 0
6010105004 Perdiems - Abroad 0
0 24,782,359 0 24,782,359
0

* Subtotal 3 6010105 50,000

0 54,194,620 9,619,160 44,575,460
0

** Subtotal 2 60101 155,000

0 3,224,715,891 120,874,752 3,103,841,139
0

6010201002 RM- Motor Vehicles 0

0 3,473,372 0
3,473,372 0
6010201003 RM-Furniture&Fitting 0
0 21,435,233 1
21,435,232 0
 6010201004 RM- Other Equipment 0
0 484,600 0
484,600 0
6010201005 RM- Plant and Machin 0
0 76,451,490 20,300,000
56,151,490 0
6010201008 RM- Computers IT equ 0
0 3,218,425 28,983
3,189,442 0

* Subtotal 3 6010201 0
0 105,063,120 20,328,984 84,734,136
0

6010202001 Audit Fees 0

0 15,352,896 0 15,352,896
0
6010202002 Consultancy Fees 10,947,199
0 238,776,346 3,304,309 235,472,037
0
6010202003 Legal Fees 0
0 5,271,187 0 5,271,187
0

* Subtotal 3 6010202 10,947,199

0 259,400,429 3,304,309 256,096,120
0

6010203001 Water 77,100

0 382,100 0 382,100
0
6010203002 Electricity 600,000
0 4,305,442 0 4,305,442
0

* Subtotal 3 6010203 677,100

0 4,687,542 0 4,687,542
0

6010204002 Ins-Motor Veh./Earth 0

0 6,618,244 0
6,618,244 0
6010204011 Ins-Contractors all 0
0 83,221,573 81,635,943
1,585,630 0

* Subtotal 3 6010204 0
0 89,839,817 81,635,943 8,203,874
0

6010206003 Stk Adj-Raw Material 0

0 506,301,642 432,539,749
73,761,893 0
6010206006 Non Prod- Material C 12,134,112
1,360,220 70,476,448 1,590,817
68,885,631 0
6010206007 Purchased Services 0
0 147,394,524 34,538,672
112,855,852 0
 6010206009 Services - General 0
0 68,921,613 38,442,176
30,479,437 0
6010206011 Other Activity Costs 0
0 12,626,068 973,525
11,652,543 0

* Subtotal 3 6010206 12,134,112

1,360,220 805,720,295 508,084,939 297,635,356
0

6010208001 Petrol Fuel - Motorv 0

0 19,968 0
19,968 0
6010208002 Petrol Fuel - Other 0
0 7,200 0
7,200 0
6010208003 Diesel Fuel - Motorv 0
0 145,730,390 0
145,730,390 0
6010208005 Lubricants and Other 0
0 242,354 1
242,353 0

* Subtotal 3 6010208 0
0 145,999,912 1 145,999,911
0

6010211001 Telephone & fax exp. 8,280,309

0 48,178,780 2,990,594
45,188,186 0
6010211002 Internet expenses 7,359,175
0 35,492,248 0 35,492,248
0
6010211003 Postage and Couriers 0
0 7,556,299 0
7,556,299 0
6010211004 Other communication 270,000
0 8,810,000 90,000
8,720,000 0

* Subtotal 3 6010211 15,909,484

0 100,037,327 3,080,594 96,956,733
0

6010212001 Account Maintenance 0

0 10,000 0
10,000 0
6010212003 Loan/facility arrang 0
0 107,339,661 0
107,339,661 0
6010212004 Bank/Insurance guara 0
0 167,135,399 0
167,135,399 0
6010212005 Other bank charges 4,500
0 166,158,292 139,495,801
26,662,491 0

* Subtotal 3 6010212 4,500

0 440,643,352 139,495,801 301,147,551
0

6010214001 Realised Forex-losse 0

0 332,879,598 18
332,879,580 0
6010214005 Write-off-Small Inv. 0
0 0 180,183
0 180,183

* Subtotal 3 6010214 0
0 332,879,598 180,201 332,879,580
180,183

6010215001 Rental expenses 2,108,000

0 73,673,332 1,085,000 72,588,332
0
6010215002 Security Charges 0
0 4,780,355 301,230 4,479,125
0
6010215003 Stationery&Oth Offic 0
0 1,742,795 0
1,742,795 0
6010215004 Non-Capital Furnitur 0
0 21,753,408 4
21,753,404 0
6010215005 Meetings and Confere 0
0 2,545,679 14
2,545,665 0
6010215006 Cleaning Costs 0
0 37,069,594 0 37,069,594
0
6010215009 Lease of vehicle 0
0 825,000 0 825,000
0
6010215015 Sitting Allowances 0
0 1,234,286 0
1,234,286 0
6010215016 Entertainment Costs 0
0 4,878,911 529,411
4,349,500 0
6010215019 Quality Control Expe 0
0 176,000 0
176,000 0
6010215026 Laboratory Consummab 0
0 209,000 0
209,000 0
6010215029 Other Admin Expenses 288,640
0 24,303,226 283,160
24,020,066 0
6010215030 Management Fees 0
0 3,098,922,891 1,844,381,775 1,254,541,116
0
6010215031 Computer & Network S 0
0 525,000 10,310,508
0 9,785,508
6010215032 Computer Software Ot 0
0 140,889,118 39,078,449
101,810,669 0
 6010215039 Court Lost Cases 0
0 56,299,733 0 56,299,733
0
6010215045 Lease Finance Cost 54,265,435
54,265,435 199,803,584 120,608,351
79,195,233 0

* Subtotal 3 6010215 56,662,075

54,265,435 3,669,631,912 2,016,577,902 1,662,839,518
9,785,508

** Subtotal 2 60102 96,334,470

55,625,655 5,953,903,304 2,772,688,674 3,191,180,321
9,965,691

6010301001 Dep.-Buildings 0
0 37,452,365 0 37,452,365
0
6010301002 Dep.-Improvements 0
0 29,797,588 0 29,797,588
0
6010301003 Dep. Exp.- Furniture 0
0 9,037,581 0
9,037,581 0
6010301004 Dep.-Plant and Machi 0
0 665,003,610 1,642,651
663,360,959 0
6010301005 Dep.-Comp.&Accessory 0
0 56,774,758 41,941
56,732,817 0
6010301006 Dep.-Other IT equipe 0
0 22,175,959 0
22,175,959 0
6010301007 Dep.- Motor Vehicles 0
0 57,573,381 2,666,664
54,906,717 0
6010301009 Dep.-Other equipmen 0
0 42,373 0
42,373 0
6010301011 Dep.-Right of Use As 0
0 182,120,100 29,287,192
152,832,908 0

* Subtotal 3 6010301 0
0 1,059,977,715 33,638,448 1,026,339,267
0

6010302001 Amorti.-Software 0
0 52,618,109 0 52,618,109
0
6010302002 Amorti.-Licenses 0
0 743,117 0 743,117
0

* Subtotal 3 6010302 0
0 53,361,226 0 53,361,226
0

** Subtotal 2 60103 0
0 1,113,338,941 33,638,448 1,079,700,493
0

*** Subtotal 1 601 96,489,470

55,625,655 10,291,958,136 2,927,201,874 7,374,721,953
9,965,691

6020101003 Adt.Media-Newspaper, 0
0 1,867,856 0
1,867,856 0

* Subtotal 3 6020101 0
0 1,867,856 0 1,867,856
0

6020104002 Oth.Mark.- Public Re 0

0 374,237 0
374,237 0
6020104003 Oth.Mark.- Corporate 0
0 328,002,436 9,000,000
319,002,436 0
6020104004 Oth.Mark.- Gifts, In 0
0 6,652,520 1,014,791
5,637,729 0
6020104008 Oth.Mark.- Promotion 0
0 6,008,380 101,695
5,906,685 0

* Subtotal 3 6020104 0
0 341,037,573 10,116,486 330,921,087
0

6020106001 Brand Costs - Design 0

0 1,240,847 0
1,240,847 0

* Subtotal 3 6020106 0
0 1,240,847 0 1,240,847
0

6020107001 Tender Exp - Bid Doc 6,000

0 58,000 0
58,000 0
6020107002 Tender Exp - Notoris 1,950
0 42,750 0
42,750 0
6020107003 Tender Exp - Printin 0
0 6,779,498 6,779,498
0 0
6020107004 Tender Exp - Bid Gua 0
0 322,113 0
322,113 0

* Subtotal 3 6020107 7,950

0 7,202,361 6,779,498 422,863
0

** Subtotal 2 60201 7,950

0 351,348,637 16,895,984 334,452,653
0

6020401005 Cust SalesDed Domest 0

0 9,301,478 0
9,301,478 0

* Subtotal 3 6020401 0
0 9,301,478 0 9,301,478
0

** Subtotal 2 60204 0
0 9,301,478 0 9,301,478
0

*** Subtotal 1 602 7,950

0 360,650,115 16,895,984 343,754,131
0

6030101001 Int. Exp-LT Bnk Loan 0

0 1,352,894,300 1,100,714,248
252,180,052 0
6030101002 Int. Exp -Short Term 0
0 1,187,075,318 440,673,827
746,401,491 0
6030101003 Int. Exp -Overdraft 0
0 3,762,946,714 2,007,739,535
1,755,207,179 0

* Subtotal 3 6030101 0
0 6,302,916,332 3,549,127,610 2,753,788,722
0

** Subtotal 2 60301 0
0 6,302,916,332 3,549,127,610 2,753,788,722
0

*** Subtotal 1 603 0

0 6,302,916,332 3,549,127,610 2,753,788,722
0

7010501001 Forex Gain-Realised 0

1,775,828 11 624,820,432
0 624,820,421

* Subtotal 3 7010501 0
1,775,828 11 624,820,432 0
624,820,421

** Subtotal 2 70105 0
1,775,828 11 624,820,432 0
624,820,421

7010701001 Small Invoice Price 6

115 1,921,120 27,007
1,894,113 0

* Subtotal 3 7010701 6
115 1,921,120 27,007 1,894,113
0
 ** Subtotal 2 70107 6
115 1,921,120 27,007 1,894,113
0

7010801001 Early Payt Disc. Rec 0

0 76,826,331 76,826,331
0 0

* Subtotal 3 7010801 0
0 76,826,331 76,826,331 0
0

** Subtotal 2 70108 0
0 76,826,331 76,826,331 0
0

7010901001 Other Income 0

0 0 25,059,855 0
25,059,855

* Subtotal 3 7010901 0
0 0 25,059,855 0
25,059,855

** Subtotal 2 70109 0
0 0 25,059,855 0
25,059,855

*** Subtotal 1 701 6

1,775,943 78,747,462 726,733,625 1,894,113
649,880,276

8010101004 WHT Tax 15% on Int. 0

0 11,915,533 0
11,915,533 0

* Subtotal 3 8010101 0
0 11,915,533 0 11,915,533
0

** Subtotal 2 80101 0
0 11,915,533 0 11,915,533
0

*** Subtotal 1 801 0

0 11,915,533 0 11,915,533
0

9021004000 Sp/Serv/Ext Mat con 0

0 14,730,915 14,730,915
0 0

* Subtotal 3 9021004 0
0 14,730,915 14,730,915 0
0

9021006000 Secondary costs 0

0 440,416 440,416 0
0

* Subtotal 3 9021006 0
0 440,416 440,416 0
0

** Subtotal 2 90210 0
0 15,171,331 15,171,331 0
0

*** Subtotal 1 902 0

0 15,171,331 15,171,331 0
0

9041004000 OH Others 0
0 91,320,197 91,320,197 0
0

* Subtotal 3 9041004 0
0 91,320,197 91,320,197 0
0

9041005000 OH Electricity 0
0 25,867,602 25,867,602 0
0

* Subtotal 3 9041005 0
0 25,867,602 25,867,602 0
0

9041007000 OH Water 0
0 1,895,480 1,895,480 0
0

* Subtotal 3 9041007 0
0 1,895,480 1,895,480 0
0

9041015000 Consumables OH 0
0 116,054,776 116,054,776 0
0
9041015002 OH Security Costs 0
0 9,261,630 9,261,630 0
0
9041015003 OH Repair & Maint. 0
0 137,135,026 137,135,026
0 0
9041015004 OH Fuel & Lubricants 0
0 14,760,359 14,760,359
0 0

* Subtotal 3 9041015 0
0 277,211,791 277,211,791 0
0

** Subtotal 2 90410 0
0 396,295,070 396,295,070 0
0
 9043001000 Machine hours 16,580,458
16,580,458 324,153,688 324,153,688 0
0
9043001001 Machine-Hire hours 55,210,247
55,210,247 384,410,158 384,410,158
0 0

* Subtotal 3 9043001 71,790,705

71,790,705 708,563,846 708,563,846 0
0

9043002000 Setup Production 2,437,891

2,437,891 31,084,901 31,084,901 0
0

* Subtotal 3 9043002 2,437,891

2,437,891 31,084,901 31,084,901 0
0

9043003000 Labour Hour 46,103,815

46,103,815 279,454,784 279,454,784 0
0

* Subtotal 3 9043003 46,103,815

46,103,815 279,454,784 279,454,784 0
0

** Subtotal 2 90430 120,332,411

120,332,411 1,019,103,531 1,019,103,531 0
0

*** Subtotal 1 904 120,332,411

120,332,411 1,415,398,601 1,415,398,601 0
0

**** Company Code 1500 12,223,888,345

12,223,888,345 831,003,722,111 831,003,722,111
223,408,096,691 223,408,096,691

NPD LTD G/L Account Balances

Time 17:42:14 Date 18.06.2023
KIGALI Ledger 0L
RFSUSA00/NMIHIGO Page 2
Per month June 2023 across all
company codes

G/L Acct Short Text Debit June

Credit June Debit Jan. - June Credit Jan. - June Debit
Balance Credit Balance

***** 12,223,888,345 12,223,888,345

831,003,722,111 831,003,722,111 223,408,096,691
223,408,096,691

NPD LTD G/L Account Balances

Time 17:42:14 Date 18.06.2023
KIGALI Ledger 0L
RFSUSA00/NMIHIGO Page 3
Per month June 2023 across all
company codes

CoCd Company Name Debit June Credit

June Debit Jan. - June Credit Jan. - June Total Debit
Total Credit Crcy

1500 NPD LTD 12,223,888,345 12,223,888,345

831,003,722,111 831,003,722,111 223,408,096,691
223,408,096,691 RWF

* 12,223,888,345 12,223,888,345
831,003,722,111 831,003,722,111 223,408,096,691
223,408,096,691 RWF