| 1 |
(Less Accumulated Depreciation) |
Non-Earning Assets ( Fixed Assets) |
|
| 2 |
(Less Allowance for Other Asset Losses) |
Non-Earning Assets (Other Assets) |
|
| 3 |
(Less the Allowance for Investment Loss) |
Earning Assets- Investments |
|
| 4 |
(Less the Allowance for Investment Loss) |
Earning Assets- Investments |
|
| 5 |
(Less the Allowance for Loan Losses) |
Earning Assets- Loans |
|
| 6 |
Accounts Payable due in < 30 days |
Non-Interest Bearing Liabilities |
|
| 7 |
Accounts Receivable due in <=30 days |
Non-Earning Assets (Other Assets) |
|
| 8 |
Accounts Receivable due in > 30 days |
Non-Earning Assets (Other Assets) |
|
| 9 |
Accrued Income on Investments |
Non-Earning Assets (Other Assets) |
|
| 10 |
Accrued Income on Loans |
Non-Earning Assets (Other Assets) |
|
| 11 |
Accrued Interest Payable on External Credit |
Non-Interest Bearing Liabilities |
|
| 12 |
Accrued Interest Payable on Savings |
Non-Interest Bearing Liabilities |
|
| 13 |
Agent Banking Account Balances (Wakala) |
Non-Earning Assets-(Cash and Cash Equivalent) |
|
| 14 |
Allen J Mushi |
Non Interest Expenses |
|
| 15 |
Assets in Liquidation |
Non-Earning Assets (Other Assets) |
|
| 16 |
Balances with Mobile Money Networks e.g MPESA, TIGOPESA |
Non-Earning Assets-(Cash and Cash Equivalent) |
|
| 17 |
Buildings (cost) |
Non-Earning Assets ( Fixed Assets) |
|
| 18 |
Cash on Hand |
Non-Earning Assets-(Cash and Cash Equivalent) |
|
| 19 |
Commissions and Fees |
Non Interest Income |
|
| 20 |
Current Account |
Interest Bearing Savings and Deposits |
|
| 21 |
Current Accounts with banks and other financial institutions |
Non-Earning Assets-(Cash and Cash Equivalent) |
|
| 22 |
Donations and Grants (cash only) |
Equity |
|
| 23 |
Donations and Grants (cash only) |
Non Interest Expenses |
|
| 24 |
Extraordinary Expenses |
Non Interest Expenses |
|
| 25 |
Extraordinary Income |
Non Interest Expenses |
|
| 26 |
Fixed Asset Revaluation Reserve |
Equity |
|
| 27 |
Furniture, Fixtures and Equipment (cost) |
Non-Earning Assets ( Fixed Assets) |
|
| 28 |
Government Securities <= 30 days to maturity |
Earning Assets- Investments |
|
| 29 |
Government Securities > 30 days to maturity |
Earning Assets- Investments |
|
| 30 |
Interest Expense on Borrowings |
Interest Expense |
|
| 31 |
Interest Expense on Member Savings and Deposit Accounts |
Interest Expense |
|
| 32 |
Interest Income - Deposits in Financial Institutions |
Interest Income |
|
| 33 |
Interest Income - Government Securities |
Interest Income |
|
| 34 |
Interest Income Other Investments |
Interest Income |
|
| 35 |
Interest Income Other SACCOS and 2nd Tier organizations |
Interest Income |
|
| 36 |
Interest Income on Loans |
Interest Income |
|
| 37 |
Internal Payable |
Non-Interest Bearing Liabilities |
|
| 38 |
Internal Receivables |
Non-Earning Assets (Other Assets) |
|
| 39 |
Investment in other SACCOS or 2nd tier organizations |
Earning Assets- Investments |
|
| 40 |
Investments in Banks and other Financial Institutions <= 30 days to maturity (FDR) |
Earning Assets- Investments |
|
| 41 |
Investments in Banks and other Financial Institutions > 30 days to maturity (FDR) |
Earning Assets- Investments |
|
| 42 |
Land (cost) |
Non-Earning Assets ( Fixed Assets) |
|
| 43 |
Leasehold Improvements (cost) |
Non-Earning Assets ( Fixed Assets) |
|
| 44 |
Less: Recoveries (Put it in income items) |
Non Interest Expenses |
|
| 45 |
Loan Participations* |
Earning Assets- Loans |
|
| 46 |
Loan Suspense Account |
Non-Earning Assets (Other Assets) |
|
| 47 |
Long-Term Borrowings from Banks and Financial Institutions(> 30 days to maturity) |
Borrowed Fund |
|
| 48 |
Long-Term Borrowings from Banks and Financial Institutions(> 30 days to maturity) |
Equity |
|
| 49 |
Long-Term Borrowings from other SACCOs and 2nd Tier Organizations (> 30 days to maturity) |
Borrowed Fund |
|
| 50 |
Long-term Loans (>3 < = 5 years) |
Earning Assets- Loans |
|
| 51 |
Maintenance/Repairs |
Non Interest Expenses |
|
| 52 |
Mapato Mengine Yatokana na Mikopo 4100 |
Non Interest Income |
|
| 53 |
Mapato Mengineyo 4500 |
Non Interest Income |
|
| 54 |
Mapato ya Ada 4200 |
Non Interest Income |
|
| 55 |
Mapato ya Riba |
Interest Income |
|
| 56 |
Mapato ya Uchumi na Uwekezaji 4300 |
Non Interest Income |
|
| 57 |
Medium-term Loans (>1<=3 years) |
Earning Assets- Loans |
|
| 58 |
Member Shares |
Equity |
|
| 59 |
MEMBERS LOANS |
Earning Assets- Loans |
|
| 60 |
Non-Financial Investments |
Earning Assets- Investments |
|
| 61 |
Non-Financial Investments |
Earning Assets- Investments |
|
| 62 |
Office Occupancy (Rent) |
Non Interest Expenses |
|
| 63 |
Operations Expenses (supplies, travel, training, communications, utilities, marketing, other administrative) |
Non Interest Expenses |
|
| 64 |
Other Accrued Income |
Non-Earning Assets (Other Assets) |
|
| 65 |
Other Assets |
Non-Earning Assets (Other Assets) |
|
| 66 |
Other assets maturing <= 30 days to maturity |
Non-Earning Assets-(Cash and Cash Equivalent) |
|
| 67 |
Other Fixed Assets (cost) |
Non-Earning Assets ( Fixed Assets) |
|
| 68 |
Other Interest Expense |
Interest Expense |
|
| 69 |
Other Investments |
Earning Assets- Investments |
|
| 70 |
Other Liabilities |
Non-Interest Bearing Liabilities |
|
| 71 |
Other Non Interest Income |
Non Interest Income |
|
| 72 |
Other Non-Interest Earning Deposits with banks and other financial institutions* |
Non-Earning Assets-(Cash and Cash Equivalent) |
|
| 73 |
Other Operating Expenses |
Non Interest Expenses |
|
| 74 |
Other Payables |
Non-Interest Bearing Liabilities |
|
| 75 |
Other Personnel Costs and Benefits |
Non Interest Expenses |
|
| 76 |
Other Receivable Staff |
Non-Earning Assets (Other Assets) |
|
| 77 |
Other Savings |
Interest Bearing Savings and Deposits |
|
| 78 |
Other Shares |
Equity |
|
| 79 |
Penalties |
Non Interest Income |
|
| 80 |
Prepaid Expenses |
Non-Earning Assets (Other Assets) |
|
| 81 |
Prior Period Adjustments |
Non Interest Expenses |
|
| 82 |
Professional Fees and Services |
Non Interest Expenses |
|
| 83 |
Provision for Loan Losses |
Non Interest Expenses |
|
| 84 |
Provisions for Investments and Other Losses (Other than Loans) |
Non Interest Expenses |
|
| 85 |
Reserve Funds |
Equity |
|
| 86 |
Retained Earnings (Profit/Loss for Past Years) |
Equity |
|
| 87 |
Revaluation of Fixed Assets |
Non-Earning Assets ( Fixed Assets) |
|
| 88 |
Ruzuku/Grants 4400 |
Non Interest Income |
|
| 89 |
Salaries and Wages |
Non Interest Expenses |
|
| 90 |
Savings Accounts |
Interest Bearing Savings and Deposits |
|
| 91 |
Short-Term Borrowings from Banks and Financial Insititutions(< =30 days to maturity) |
Borrowed Fund |
|
| 92 |
Short-Term Borrowings from other SACCOs and 2nd Tier Organizations(< =30 days to maturity) |
Borrowed Fund |
|
| 93 |
Short-term Loans (<= 1 year) |
Earning Assets- Loans |
|
| 94 |
Special Savings |
Interest Bearing Savings and Deposits |
|
| 95 |
Suspense Account-Asset |
Non-Interest Bearing Liabilities |
|
| 96 |
Taxes & duties |
Current lialibiliteis |
|
| 97 |
Taxes Payable |
Non-Interest Bearing Liabilities |
|
| 98 |
Term Deposits |
Interest Bearing Savings and Deposits |
|
| 99 |
Transitory Capital |
Equity |
|