General ledger accounts


Specification of the general ledger accounts report 31 Dec. 2018
	2018	2017
Operating revenues reported to the appropriation accounts
Sales and lease payments received	165 261 085 854	132 997 435 409
Other amounts paid in	10 431 743 093	12 881 184 463
Total paid in from operations	175 692 828 947	145 878 619 872

Operating expenses reported to the appropriation accounts
Depreciation	23 636 285 287	24 648 044 133
Other disbursements for operations	32 765 810 337	28 658 993 411
Total disbursed to operations	56 402 095 625	53 307 037 544
Net reported operating expenses	-119 290 733 322	-92 571 582 328

Investment and financial income reported to the appropriation accounts
Financial income paid in	-230 094 872	-835 578 762
Total investment and financial income	-230 094 872	-835 578 762

Investment and financial expenses reported to the appropriation accounts
Paid out for investment	22 612 511 194	26 658 459 248
Paid out for share purchases	-62 040 944	-90 945 423
Paid out for financial expenses	4 555 477 706	5 112 470 175
Total investment and financial expenses	27 105 947 955	31 679 983 999

Net reported investment and financial expenses	27 336 042 828	32 515 562 761

Revenues and expenses reported under common chapters
Depreciation (see Ch. 5440 revenue)	-23 636 285 287	-24 648 044 133
Interest on the government’s capital and open accounts with the Treasury (see Ch. 5440 revenue)	-3 096 414 481	-3 567 970 153
Net reported expenses under joint chapters	-26 732 699 768	-28 216 014 285

Net expenses reported to the appropriation accounts	-118 687 390 263	-88 272 033 852

Overview of open accounts with the Treasury
Assets and liabilities*	2018	2017
O/U call	-520 145 318	-353 144 900
AP Nonop	-127 073 112	56 487 435
AR Nonop	-61 302 117	-1 133 674 872
Inventory Nonop	-92 977 768	-159 124 367
Prep Exp Nonop	-146 686 467	936 171 349
Working cap - Nonop	-39 167 375	1 752 400 542
VAT	8 998 653	16 000 927
Total open accounts with the Treasury	-978 353 504	1 115 116 115

*)
O/U call - prepayments calculated net of JV cash call and billing
AP nonop - accounts payable from JV billing
AR nonop - accounts receivable from JV billing
Inventory nonop - inventory from JV billing
Prep exp nonop - prepayments from JV billing
Working cap - nonop - primarily accruals in monthly settlements from JV billing
VAT - balance of VAT payments

Comment on change in open accounts 2018:
The change is primarily caused by a reduction in advance payments to operators, as well as a reduced amount owed in the operators’ settlement and lower pre-paid expenses to operators.

Accounts on cash basis, SDFI

General ledger accounts report

Download print version

Accounts on cash basis, SDFI

General ledger accounts report

Download print version​​

Download print version