Publications
Financial Management System (FMS) 2009
Appendix E
Classification framework: Government business enterprises (GBEs)
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Part 1: Government business enterprises income and expenses
01 Income
02 Expenses
03 Net income (loss) before provision for income tax
04 Provision for income tax
05 Net income (loss) after provision for income tax
06 Interest capitalized
Part 2: Government business enterprises unappropriated surplus
07 Balance at the beginning of the year
Part 3: Government business enterprises assets
Part 4: Government business enterprises liabilities and net worth
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