Foreword This report has been prepared by ESMAP consultant Mr. Pietro Bemardin, fkom - ENEL (Ente Nazionale per 1'Energia Elettrica Italy), during an ESMAP mission to Angola from January 23 to February 23,1990. The mission consisted of Messrs Michel Del Buono, Mission Leader; Kurt F. Schenk, Power Specialist, Deputy Mission Leader; Ms. E. Battaglini Economist; Messrs. J. Baptists, Power Engineer/Economist; C Alves da Cruz and C Ferreira da Silva, Hydro Plant Specialists; C Madureira, Power Systems Planner, P. Bemardin, Accounting, Organizational and Institutional Expert; L Rivera, Financial Analysis; G. Selleri, Hydro Plant Planning and Construction Expert; A. Corsini, Thermal Generation and Transmission Line Expert; G. Brambilla and M. Scarfi', Electric Distribution Experts; Ms. M. Kronen, Environmental Expert. The report examines the present situation regarding accounting procedures; w , metering and reading; billing and collection; as well as organization of -theadministrative area in the power sector, including stock management, auditing, and budgeting. The report also provides recommendations for improvement by means of technical assistance. The 1990mission was followed by another ESMAP mission in early June 1991which reviewed and revised many of the conclusions and recommendations of the 1990 mission in the light of the recent peace agreement of May 1991. The cooperation by the Government of Angola, particularly the Secretariat of Energy and Water (formerly the Ministry of Energy and Petroleum); the electric utilities ENE, SONEFE,EDEL and CELB (now incorporated within ENE); and GAMEK, in charge of the development of the River Kwanza, is gratefully acknowledged Funding for this project has been provided by UNDP (United Nations Development Program) and SIDA (Swedish International Development Agency). The Blue Cover Report entitled: "Angola: Power Rehabilitation and Technical Assistance -Priorities for Investment and Technicat Assistance in the Electric Power Sector", was published in October 1991. INDEX Introduction Pag. 1 Summary, conclusions and recommendations Page 2 Stllamary table, proposed measures and relative costs pag. 11 - Chapter 1 Accounditing - 1.1 Plan of Accounts - 1 2 Sectional Accounting - Chapter 2 Electric power sales ' 2.1- tariff^ 2 . 2 - Meteiing and reading 2 3 - Billing 2.4 - Credit collection * Chapter 3 - Budgets and yearly plans * Chapter 4 - Auditing and internal controls - Chapter 5 Stocks - Chapter 6 Organization of the administrative and financial area * Chapter A - Tariffs pag. 43 - Chapter B Metering and Reading Pag. 54 - Chapter C Billing pag. 58 - Chapter D Collection pag. 59 - Chapter E General and Sectional Accounting pag. 61 * Chapter F - Supplies and Stock Management Pag. 64 - Chapter G Internal Auditing Pa€!. 66 - Chapter H Re-organization of the Administrative and Financial Area Pag 68 Introduction 1.This report has been prepared for the World Bank by ENEL Consdtant Piero Bernardin on the basis of his visit to Angola from 23 January to 23 February 1990 and on the basis of documentation received from the three major electric power utilities in Angola (ENE, SONEFE, EDEL) during funher visits carried out together with Consultant Lorenzo Rivera. Part of the processing of the data supplied by the utilities visited was carried out together with Mr Rivera. 2. The objectives indicated in the report are the following: a) to achieve standardized uniform accounting; b) to improve the present state of: METER-READING BILLING CREDIT COLLECTION; c) to indicate various possible ways in which the tariff system could be revised; d) to provide indications on how other sectors of administration of the utilities could be improved, such as: - supplies and stocks management - internal auditing - forecasting and budget functions - organization of the administrative and flnanaal area 3. The collection of information and data for the analysis of the situation in the Angolan electric power utilities was carried out making use of the data and information supplied by administrative documents and by the management of the three utilities in Luanda - SONEFE, ENE and EDEL - whilst the data presented for CELB in Lobito refer to a study carried out by ENE for a possible merger with CELB and a summary sheet of the principal management results drawn up by the company's administrator and received during a brief visit to Lobito. 4. As agreed upon in Luanda during the first meeting of the Mission, the Terms of Reference concerning the organization and the administration of the Angolan electric power utilities are to be considered limited to the administrative and financial activities. The related observations and recommendationswill be inserted in the individual chapters of the report. SUMMARY OF THE CONCLUSIONS, SUGGESTIONS AND RECOMMENDATIONS Present Situation What follows is a summary of the general impressions received both from the visits and from the analysis of the documentation collected. Those in charge of the administrative and financial offices are making a considerable effort - and they are achieving results - to reach an acceptable standard of identification and presentation of the operational items. Much still has to be done and external help will certainly be needed to complete the task, especially considering both the extremely small number of qualified people working in the sector and the present situation in the various administrative-accountingbranches, which may be summarized as follows: Accounting correctly carried out at SONEFE, but with a plan of accounts that has remained still at the level of the private company; Virtually inexistent accounting at ENE,with considerable communication problems with the Provincial units; Accounting correctly carried out at EDEL, but with an over-simplified plan of accounts; No accounting records exist at CELB; A similar situation of poor procedures is to be found in the sectional accounting concerning. stocks or fixed assets or Consumer credits in all the companies in question. The new "National Plan of Accountsn set up by the Angolan Government is a very useful instrument to achieve unification of accounting in the Angolan electric power utilities. However, some criticism must be made of the degree of analysis it can impose, an analysis which could not be managed with the present personnel. The shortage of qualified personnel at lower management levels represents an initial handicap which leads to the following consequences: a) difficultiesin collecting ahd processing data; b) difficulties in organizing and carrying out duties even at low levels like, for example, meter-reading and collection. A second serious handicap within the utilities is to be found in the shortage of resources available: a) a shortage of computerization in the offices; b) a shortage of technical instruments (meters); c) a shortage of suitable premises in which to conduct business relations with the Consumers. The greatest handicap is to be found outside the utilities: a) difficulty in managing State financing, in terms of forecasting and execution; b) difficult relationships with the banks (generally the Banca Nacional de Angola) due to the low professionality of the bank personnel; c) difficulty in reading the existing meters; d) difficult access to Consumers for the collection of accounts payable; e) lack of means with which to pursue Consumers in arrears or illegal Consumers. The difficulties found in the relations with the consumers point to a very poor image of the utilities (EDEL in particular). This is due to various aspects: - the suspension in recent years of meter-reading and credit collection (many consumers did not remember EDEL existed and thought the electric power supply was free); - the poor presentation of the company itself: shabby premises that sometimes even bear traces of activities that existed prior to the installation of the utility; - no concrete support from the government authorities. Other difficulties derive from the above-mentioned considerations: - The irrational manner in which the scarce State funds are distributed makes i t impossible to develop specific administrative activities: a) forecasting; b) rational management of purchases and reserves; c) programming. - The shortage of qualified personnel is a determining factor when examining the possibility of re-organizing the sector on a more rational basis and developing activities that do not exist at present, such as those mentioned above, and also Internal Inspection. Finally, the problem of the tariffs is considerable and only recently has a solution been outlined with Decree 83 of 14/12/89 and autonomously by EDEL which has abolished the lower tariffs, billing all the LV sales at the higher tariff of 2.50 kz/kwh, starting from the 1988 consumptions billed in October 1989. The contents of Decree 83 of 14 December 1989 are most important since, for the first time - accepting the recommendations of the previous World Bank Mission - it has raised the electric power tariffs, which were officially blocked since Independence and it has introduced the principle that these tariffs may be reviewed yearly. RECOMMENDATIONS Accounting (first priority) The new National Plan of Accounts is to be introduced gradually so as to normalise the utilities' accounting without overloading the utilities with duties that are incompatible with the present sta£Eimgsituation, but without precluding the possibility of future improvements. Its introduction will require an analysis of tbe present situation by external experts as well as instruction of the accounting personnel and the provision 'of adequate camputerisation. Particular attention must be devoted to accounting including: - consumer credits, with the introduction of analyses of different categories of consumers, the period of credit fonnation, the nature of the credit; - the movement of stocks, which now does not exist; - the recording of the values of the fued assets, which do not now exist in ENE and EDEL The study and the application of this partial accounting will also require the intervention of external experts, who will also have to see to the instruction of tbe administrative personnel. The need to rapidly reach the introduction of management accounting of costs must not be overlooked. Meter Reading (first *priority) Low Voltage A capillary census of the consumers, especially in Luanda, must absolutely be carried out in order to have a complete picture of: - consumers legally connected with working meters; - consumers legally connected with meters out of order; - illegal consumers who are to be connected with regular meters; - illegal - or regular - consumers who may be connected with simple current limiters. The results of this census should furthermore indicate whether it is possible to' manage the minimal consumers (with low power installed) without the use of meters but only current limiters. In the large centers of consumption, in particular for Luanda but also for Lobito and Benguela, a calendar of readings must be prepared to allow cycles of readings and complete and balanced billings over four- or six-month periods. In conclusion, the possibility of setting up incentives for the meter-readers must be considered and they must be easily recognised and accepted by the coqumers. They must also be provided with adequate means of transport. High and Medium Voltage An initial problem for the Luanda district is represented by the co-existence of two utility suppliers: EDEL and SONEF. This situation, which certainly appears to be irrational from a technical point of view, creates particular problems in organizational terms as a result of the duplication of functions (reading, billing and collection) by both SONEFE and EDEL It would obviously be more efficient for these functions to be centralized in one Utility, more spedfically EDEL, which manages about 70,000 LV consumers and 300 MV consumers compared to SONEFE's 400 MV consumers. All the connections with SONEFE consumers must be checked because: a) a considerable number are without meters; b) the meters installed are not reliable (1). A solution must be found for the problem of means of transport which, given the widespread district in which the MV consumers are distributed, is particularly serious. Billing (first priority) The census of the consumers and the calendar of readings as set out above affect the billing insofar as an up-to-date archive of the consumers to bill must be prepared and structured according to rational blocks of billing congruent with the cycles of meter-readings. Computerisation must be improved for the correct management of the consumer archives and the billing calendar, and also to guarantee reliable billing where it is already computerised (EDEL, SONEF, CELB in part). This will also facilitate the elimination of manual billing (ENE provinces, CELB MV). (I) It m(pt k pointed out tbrt at present SONEFE irwa aimrtcd -no for m a of its anrumem, rrcprdkp oftbcir risr ' I b t a t k n t c k.hwwcr.drnnupour f a S O N E P E u i t u l r o i M o ~ ~ ~ ~ p u r m e l m d b o u n / u s r . p o r r r t a a o r . Ginntbcpracatrylor~itirnmintbcCaaaumfiintcrrrt~pnrcalAurinicmuc.rhirnitbh~rillUbc~iscLcaar fumlr. mry alter the cicuntioa to the diudvanw of SON- GirmrhccoariOcnliavdivupcda~-u*cU~tbcabviour~liaudcoramcrdrlc~nurrne~-itDrkolutc~~tL(tLc . MV .IdHV colwmen k Npplidu itb cfFr*al wcen Collection (first priority) Decisive action by the State Authorities is absolutely necessary in order to standardize payments of government offices and bodies (ministerial, militaxy) and public offices in general (municipalities). The ~ k t Authorities e must pay particular care in drawing up regulations that increasingly promote payment by automatical bank account transfers at least for the major consumers, and to set up payment at bank-counters. Given the high number of consumers in arrears, a harsher management policy must be introduced and enforced by the Authorities with the scope of penalizing consumers in arrears (disconnection of the supply, penalties for late payment, etc). As stated above for the meter-readers, productivity incentives must also be introduced for collectors. The collectors must be provided with adequate means of transport, such as motorcycles, and they must be provided with uniforms that will allow easy identification. Collection offices, at least in Luanda, must be restructured, or at least provided with visible signs. A similar problem may exist in other cities which were not visited by the Mission. Tariffs (first priority) L The tariff increase must tend to modij. the trend of electric power consumption that after Independence has overturned the percentage of electric power utilized by industry with respect to the power destined for private consumption (1975: 70% industry; 1987: 70% private individuals). Therefore, the possibility introduced by Decree 83, which allows yearly modification of the tariffs, must be taken advantage of. Private consumption must be discouraged by introducing the concept that the cost of the kwh .. must increase as consumption increases. In practice, what must be introduced is: a) high fixed tariffs which increase as the power utilized increases; b) increasing tariffs per consumption blocks; c) billing of flat rates, without meter-reading, for the lower consumption groups. Conversely, the industrial tariffs could also be fixed below the maximum levels indicated in the above-mentioned Decree. The tariff levels should be in line with the analyses carried out and with the results obtained by the Mission in order to achieve: a) a balanced economic and financial management of the elecqic power utilities; b) coverage of investment quotas. The tariff increases destined to cover yearly investment quotas must be applied with priority to the high groups of domestic consumption. Budgets and yearly plans (second priority) Forecasting requires having reliable and copious statistic and accounting final balance sheet data which will permit a high percentage of business activity to be covered with "normal" forecasting. The conditions indicated above do not exist at present in the Angolan electric power utilities and as a result - also considering the lack of qualified personnel - it is classified "second" priority. The external experts will have to intervene to introduce a single forecasting model which is valid for all four major utilities and to instruct the personnel that will be trained for this function Inspection and internal controls (second priority) Here too the shortage of qualified personnel and codified procedures means that the measures in this function are classified second priority. It is believed that, once set up, inspection could be carried out from outside the electric power i utilities (functionaries of the Mns ity of Energy and Petroleum), considering the relatively r limited development of the utilities. Supplies (second priority) The classification of second priority for measures conarning supplies depends essentially on the fact that, at present, this activity is beyond the control of the electric power utilities. The continuous state of emergency in which supplies are managed, especially for the payments for the supply of electric power, which is always late and without any order, the irratiod manner in which purchasing is carried out and mostly under conditions of extreme urgency, indicates the need for a series of governmental measures so as to fix precise rules for the tender of work contracts and purchasing of materials, as well as the re-ordering of the systems of payments abroad through the National Bank SUMMARY TABLE OF PROPOSED MEASURES AND RELATIVE COST IN $ US (from Table 18 to 22) A) PER UTILITY WEASJRE METRING L RWING BILLING COLLECTIOl ACtOUllTt NG STOCKS TOTAL PER UTILITY 8) PER KIN0 OF MEASURE ADMINISTRATIVE TECIIYICIANS (43 MESfNOIO) HARDWARE 636.000 SOFTWARE 15.000 TECUYICIANS cs mTns/w) 100.000 METERS GENERAL TOTAL OUTLINE OF PRESENT SITUATION CHAPTER 1 ACCOUNTING At the time of the previous visit, during the first six months of 1987, the "Progress Report for Accountingnwas the following: SONEFE had closed accounts as of 31 December 1982. ENE had never produced any statements of accounts since its establishment, that is since 1980; it reckoned on recuperating accounting records from 1980/1986 so as to close 1987 by February 1988 (2). EDEL had submitted a balance sheet as of 31 December 1983 for approval. In the three years following this visit, the following situations have evolved: a a) SONEFE has drawn up regular balance sheets until 31 December 1987 (1985, 1986,1987 balance sheets ANNEX 1,2,3), it had reached a Trial Balance as of 31 December 1988 (ANNEX 4) and it was completing dosing operations. The records for 1989 were making good progress, and the 1989 closure could be predicted for the beginning of the second half of 1990. b) ENE has still not drawn up any balance sheets. It has abandoned the idea of drawing up balance sheets for intermediate years and has aimed at the 1989 balance sheets. At the time of the visit, the accounting records already covered three out of four quarters, however many values relating to 1 January 1989, in particular concerning consumer credits were still missing: the closure was forecast for May 1990. c) EDEL has drawn up regular balance sheets until 31 December 1987 (1985, 1986, 1987 balance sheets ANNEX 5,6,7) and is preparing to submit the balance for approval as of 31 December 1988. (Trial Balance ANNEX 8). It was reckoning on closing the 1989 balana within the first six months of 1990. (2) Tbe date d 1987 ir nmnhclar somewhat perpkxing. 8 ) i t is i-td in Iht report ol the 1987 World Bmnk M i , b) in Febnury 1990 it ir caiautcd to dar December lPBP by b y 1990. h~appahloehmmu*eIL.tdu~(bcC~minioa.~WorldB.nL.doarvnpdtbcrreonnnvlPndtbe.emon~d~~ -t* prriadr 1 .1 PLAN OF ACCOUNTS At present the three utilities analyzed have differentPlans of Accounts, as shown in TABLE 1, with the following characteristics: a) The simplest is that of EDEL, which is limited to an analysis on two levels, with four- figure accounts, although showing costs according to their type and destination. b) SONEFE has a plan of accounts unlike those of the other electric power Utilities. It reflects the company's private origins insofar as, in particular. a) it contemplates a very analytical series of accounts concerning bondholders and shareholders, no longer in use; b) it involves a complex form of depreciation linked to the system of concession of plants from the State to the Utility. It nevertheless uses a fairly valid accounting system, even though it does not make use of the "dualistic"system that would be introduced by the New National Plan of Accounts. It is articulated according to a three level analysis, with six-figure accounts, which is suitable for the needs and management capacities of the administrative and financial sector. ENE's Plan of Accounts copies the New National Plan (an ENE representative collaborated on the drawing-up of the National Plan) and it is articulated on four levels, with eight-figure accounts, which seems excessive insofar as it is difficult to apply given the present and medium-term shortage of personnel. Moreover, although the person in charge has drawn up a Plan of Accounts with management accounting, he has decided not to introduce it for the moment for the reason mentioned above. The New National Plan of Accounts, concerning all the State enterprises covered by Law 11/88, provides for, like ENE, both a maximum articulation and a development of management accounting. However, the presentation already allows the possibility of gradual application both in terms of the possible shortage of qualified staff and of the possible small size of the company. 1 3 SECIIONA&ACCOUNTING - 13.1 Fied Assets Depreciation Introduction: The decree concerning the new National Plan of Accounts (ANNEX 9) introduces a fundamental modification in the relationships between the UtiIities and the State balance: ".. . as relacoes das empresas estatais corn o O r w e n t o Gerai do Estado sejem substanciaimente alteradas, uma vez que se pretende passar a urn sistema de autofinanciamento e de amplo recurso ao aedito bancario, ao contrario do que apntecia anteriormente, em que o financiamento .aos investimentos era feito pelo Orpmento, nao sendo permitido que es empreses fonnassem os seus proprios fundosn On the basis of this statement, the inclusion of fixed assets in accounting takes on importance. Their evaluation is not merely a problem of accounting, but it is essentially correlated to: - the precarious state of many plants, which could lead to the value being written out; - the short-medium term intervention of large financial investments from other countries. Considering the economical and financial autonomy provided for on more than one occasion by the above-mentioned laws and decrees, the problem of the exchange rate at which the foreign currency of the financing from other countries is converted into kwanza MUST arise in order to avoid including in the accounts values that are correct in accounting terms, but that are substantially false and which determine absolutely.insufficient depreciation charges, with obvious negative repercussions on the level of the tariffs considered to be adequate. iderati- . . simtion of the slenlficance of the d v s i s of the ~resent . . .. reclatlon of the m t s lessens m -onma. The principal characteristics found are listed here for purely informational purposes: SONEFE states accounting values in the balance. For example, the two Cambambe-Luanda lines, which run almost parallel, are included in the balance with the following values: Line 1, operating since 1973, Mil.Kz 70.7 Line 2,operating since 1985, Mil& 4705 It is worth making a positive mention of the DET'AIL with which the values of the individual plants have been recorded in the accounting records. ENE will state in its balance the historical values of purchasing and construction drawn from the documents available. EDEL states in its balance the "repurchasing" or "rebuilding" values for the plants, values determined in 1987. On that occasion the depreciation fund was also recalculated. However, the extremely precarious state of the grid that emerged from the Mission's technical analysis, would mean an almost ZERO balance value while the repurchasing and rebuilding values should be assumed as the total of the current and planned investments (3). The problem of the rates at which the depreciation is calculated remains open. As mentioned above, SONEFE calculates the depreciation according to a system that preceded nationalization and that is subdivided into three rates: Amortizapcs, Reconstitucao do Investimento, Renovacao de Equipamentos. The end result is an insufficient overall allocation which gives the following variations for the last three years: 1986: 2.61% 1987: 2.14% 1988: 3.66% as shown in Table n. 2 annexed. As ENE has still not presented a balance, it has stated no calculations of depreciation. The rates indicated in the table (ANNEX lo), which will be used for the calculation of the (3) After the rrrnllvtiood its phnm .ad the related kprrorciafonds, EDEL iadvdcd the fdbring cnlucr ia its b a b PLANIS h1 m m m 5 0 ADNsmlENT'FIJND h 6W61,~S thus obtaining a W VALUE d h S91.16698.92 wins a W VALUE d h 614,%,497a in tbc prcviovr .rmuntmg p d . . . ~opmrim,mrbon.&tcrmiacraaly~~iatbcdcpreauDard(bc.ooun~p+nodiaEd.t.ritridenr(bckromrh*b that m t h s arc cllcvLtcd. It umy smrthekrr be coaridcd that tbc prrwst EDELplrntsa l d y innvcsoct k dcuclainrtioa d (bc ~dcbc~~priodri(kcbc~kllvintcornoccrpclvaplodveedb.r(kir~riour~lc depredation, could provide a valid basis on which to determine single rates for the whole Angolan electric power sector. Some examples follow: Fixed hydraulic work Power-Station Machinery: Hydroelectric Thermoelectric HV Lines LV Lines Metering and Control Instruments Vehicles and Means of Transport EDEL has for the first time calculated significant depreciations in the balance which closed as of 31 December 1988,with an average rate of 4.9%, which must be considered insufficient for . the kind of plants (mainly distribution grids) which make up the Utility's fixed assets. 122 Stock Consumption The General Accounting totally lacks any St& Accounting, especially where ENE and EDEL arc concerned. SONEFE records in considerable detail according to disposition, use and purchasing of materials, with regular entries in the Stocks Account. It has, however, never carried out an inventory of Stocks. ENE has no records of Stocks consumption, it is unable to reconstruct stock values and moreover there is the serious problem of electric goods related to commercial activity carried on outside its institutional tasks. These goods are today the largest load in Luanda's stocks. EDEL inserts estimated total yearly values of stocks consumption in *an extra-accounting entry, with no records. At the time of the visit, EDEL was testing a computerized management program on stocks movement. 133 Consumers C d i t s General Observations = There are no accounting records of the BILLMG PERIODS to which the credits in the balana refer; = The distinction between the various categories of consumers (domestic/industrial/businesses/Stateoffias etc) is either not made or it is imperfectly done. Given its considerable numbers of Consumers, SONEFE has detailed subaccounts open for individual Consumers in its accounting records. However, the distribution made between "Common Consumers", "Offices and State Firms" does not reflect the real situation ENE has no records of consumer credits in the various provinces, so much so that for the provinces of hbito, Bit and Moxico, it has still not received the values of the credits as of 1 January 1989 (see ANNEX 11). EDEL makes a distinction in accounting between: = LV Consumers at individual treasuries; = M V Consumers managed by Administrative Headquarters; = Consumers paying directly through banks. An interesting program of automatic control of the LV consumer collection was being tested at the time of the visit. A rapid input of the consumer's essential data, taken from the stubs of the accounts paid sent by the treasuries, allowed: a) veritication of payment through the mechanized data base of all the bills issued to the consumers; b) the automatic updating of the total balana of the credits reaivable; c) evidence of the credits still receivable, so that measures may be taken directly against the consumer. - - The input operation rapidly observed during the visit allows the insertion of about 180 stubs an hour, so the procedure may feasibly be carried out by fewer than two input operators (1400 stubs/day, 30,00O/month, 90,00O/quarter), even with the hypothesis of quarterly billing. CHAPTER 2 ELECI'RIC POWER SALES 2.1 TARIFFS The tariff situation of the Angolan electric power system has undergone two significant changes in the period following the previous World Bank Mission. During billing in October 1989, EDEL applied the tariff level referring to the consumption of the lower range - 2 5 kz - to all the LV consumptions (see ANNEX l2 Notification of Billing), ignoring the decreasing tariffs for higher consumptions. Decree n. 83 of 14 December 1989 established new tariffs for SONEFE (up to a maximum of 1 3 kz,for sales to EDEL in particular) and for EDEL (up to a maximum of 3 kz for LV sales, up to a maximum of 1.5 kz for MV sales and Public Lighting). These innovations, which indicate the government's intention to reach a solution for the financial and economic problems of the Angolan electric power utilities, do not appear to be sufficient to reach the objective of a definitive re-organization of the financial situation or to maintain it once it has been achieved. In this prospective, in the section entitled "Recommendations and Proposals", we shall provide some simulations based on average tariff levels calculated by the Mission, which lead to a future financial re-orgapization, with a partial coverage of the investments in all the major companies. In these simulations, the tariff increase is accompanied by the introduction of rising tariff groups according to consumption increase. A further consideration must be made concerning the possibility of billing and collecting in convertible kz The billing of foreign companies is already collected in convertible kw- with payment made to a special bank account. 2 3 METERING AND READING The situation found by the previous Mission has not improved. The measuring of consumptions and meter-reading are still two very weak aspects of the activity of the utilities examined. However, before analyLing the causes of these difficulties, it is necessary to ca l m some aspects. As mentioned above, SONEFE issues estimated bills for most of its consumers regardless of - - their size with an estimate in its favour insofar as it takes into consideration very high parameters of hours/use, power factors etc. (This does not, however, exclude the fact that SONEFE does not manage to issue bills to certain consumers because of the poor communications between Technical Services and Commercial/Administrative Services). EDEL also issues a considerable number of bills without reading. In this case, however, the bills: - are either never received, for the nonuistent consumer is never found (the bill was completely fake and was issued after the non-documented report of the meter-reader); - or they lead to rectified bills as they arc issued on the basis of invented readings and are contested by the consumer. In any case, they are not paid thus creating sizeable credit cancellation, as will be shown. The two situations described above indicate how the figures of the kwh sold stated in the data supplied are exaggerated with regard to the real sales. We have no rectification elements for ENE. For EDEL these elements are hard to pinpoint exactly, however they arc present in the sizeable amounts losses recorded in the latest accounting records, losses due not only to the - cancellation of outstanding accounts but rather as the heads of the utiltiy admit to the - elimination of fake billings. A cautious estimate gives the yearly losses recorded by the fake billings at 40 gwh (4). The enclosed tables (Tables 3 to 6) show the data collected relating to electric power generated or purchased and to the power purchased for each of the four utilities in question. For each one, the losses recorded between the inflows and outflows have been calculated. (4) Ln the 19BB reountiq period, EDEL stated kncs d 106 million Imat.Swhich cwrrrpond to o n r 100 gwh. Ln 1989, it will state lavr d 1 8 millboa, which rorrrrpoad to tbc amwet d clcnrir pawr, bniq prrrcnted dl tbc LV b i at Wbr- d u r a tbc ccwnd &-math pried Ln tbc 19B7 it stated a rcduccioa in sedudue to aaceLlioar d c h o g to m m l .ooounling p i erk& of about 300 millioa Kn. The summary of the situation is the following: ENERGY PRODUCED/BOUGHT AND BILLED GWH:YEARLY AVERAGE FOR THE PERIOD SHOWN UTILITY PERfOD PRODUCED/BOUGHT BfLLED Lluuurm S 0 N E F E 1984/87 587,5 513 0 12,7% E N E 1986/88 179,l 157 7 l2,OO The tables show the data available only if the two electric power flows are related to the same - year. It is immediately clear from the variability shown from one year to the next within the - same utility how these data are not always reliable. Table 7, collecting all the data at our disposal into a single value, reduces the effects of the variability and shows consistent loss values. These values are higher than technical losses in transport/uansfomation and distribution. In short, they indicate losses originating in the meter-reading difficulties, which will be explained. TABLE 7 summarizes the average data of the losses for the four utilities subdivided according to the kind of company. The average losses, weighted on the gwh producted, are the following: AVERAGE LOSSES REGISTERED UTILITIES LOSSES a) PRODUCTION AND DISTRIBUTION S O N E F E 12,73 E N E 12,03 AVERAGE ON PRODUCTION AND DISTRIBUTION 12,53 b) DISTRIBUTION E DE'L C E L B AVERAGE ON DISTRIBUTION AVERAOE LOSSES ON ANGOLA UTILITIES 14,63 There are several reasons for the lack of billing: .Illp~al~o-Iv - in Luanda.but abo in-0 In Luanda, the number of illegal consumers is estimated in EDEL at about 30,000 compared to the 70,000 consumers legally connected (those in charge at the utility claim that they are low consumers connected in the terminal areas of the distribution lines, and so the electric - power stolen is not proportional to the percentage of illegal consumers 2530% of the legal - ones but may be estimated at 8-9% of the energy distributed). In this regard, it must be stressed that regularization measures have today slowed down, also as a result of the extremely poor reliability of the distribution grid: the major connections in the marginal areas of the grid would lead to an increase in the protests for the continual disservices. This situation would cease with the rebuilding of the grid. A certain attention must be devoted to the problem of illegal connections not to the EDEL grid but through legally connected consumers. This is not a sporadic phenomenon and emerges from even a superficial inspection of the state of the existing connections and ad hoc connections and moreover from the anomalous average consumption of the officially- connected consumers. This consumption, measured on 1987/88 values, exceeds 4,000 kwh yearly per consumer billed: as shown in another report of the Mission, this value is around triple the average consumption of similar consumers in Algeria and twice that of the Italian situation. Having no reliable estimates of the phenomenon, the number of consumers belonging to this category is cautiously estimated at 10.000 or 1 in 7. - DiflicultIes . 1n . . meters w . read in^ exlstln~ . - breakdown of measuring groups; - difficult access, both because of lack of means of transport (SONEFE) and because of obstruction by the consumers, who do not recognise the company meter-readers (EDEL). base (SONEFE): the new connections are not communicated by the technical offices to the offices that handle billing. SONEFE claims it serves 400 consumers, but fewer than 300 of them are present in the survey of the credits from accounts receivable. 23 ISSUE OF BILLS A general observation must be made: none of the companies analyzed issues bills on the basis of any kind of calendar that contemplates cycles of reading/billing. This situation is particularly serious for EDEL and CELB, considering the large number of consumers involved. The delays in billing revealed by the previous Mission have now been made up, for EDEL in particular. SONEFE issues its bills every three months, at present making use of computerised billing through an external firm.The issuance is uptodate. EDEL issues its bills with an internal mechanized billing system (IBM 3400). In October 1989, in a single billing session, the bills concerning the 1988 consumption of LV consumers (see ANNEX 12) were issued, and by May-June 1990, the issuance of bills for 1989 consumption is predicted. MV billing is carried out quarterly and was upto-date as of the consumptions of the fourth quarter 1989. CELB has found considerable difficulties in computing its bills, owing to a breakdown in its computer system. At present it uses the computer installed at the LOMAUM unit of ENE. HV bills are handwritten: As for the ENE provincial units, the bills arc handwritten. 2.4 CREDIT COLLECIlON The measure of the delays in the collection of credits for electric power sales is given by the months of billing still receivable at a given moment. The following table shows this parameter for 1987 and 1988 for the four electric power utilities in question. Tables 8 to 11 enclosed show the values of the index in detail for each individual utility. As far as the ENE data are concerned, they refer to only those provinces for which the utility had both data for the entire fiscal year at its disposal: the amount billed and the end-of-year credit. From the data listed, only CELB had less than a year's credits receivable exactly six months, - SONEFE had exactly a year's credits, EDEL 13 months and ENE 20 months (6). (6) It mua k pointed out thit ENE hr u a l k a t a h t i o m results in tbcm r nvlvpmcnt of the ukr of ckaric i o d d , it MIY* t o rdka in &nee insofar . r the do not delivtr the m t c r h l to lhc purrhvr unless hc can rhav be Ius paid the .nwmnt- ENERGY: BILLINGS AND ACCOUNTS RECEIVABLE SUMMARY YEARS 1987 / 1988 ( f r o m tables 8 t o 11) MONTHS OF ACCOUNTS ACC-REC. / BILLINGS BILLINGS RECEIVABLE BILLINGS TO BE COLLECTED S O N E F E 15 months E N E 26 months E D E L 11 months C E L B 7 months S O N E F E 12 months E N E 20 months E D E L 13 months C E L B 6 months The difficulties in collection observed by the previous Mission have not been resolved; indeed they have increased. Before dealing with the negative part of the problem, it is useful to explain how collection by means of "Bank Transfer" is set up for EDEL This form of collection is organized in the following manner: a) the consumer authorizes the Bank to debit his Current Account for the amount of the bill of electric power consumption; b) when issued, the bill is sent to the Bank rather than to the consumer; c) the Bank credits the electric power utility for the entire amount of the bill issued; ' (7) Tbc method here dcccribcd n 'Bank T n d e f is t k urnplat .nd mon d i m . borrnr a h c r forms urcd inrludc: - bills u a t - to cauumer. ~bulrticm rent t o the bank b i i sent to consumer. up- or lkppics sent to the b ~ t ?be dvlarr sending d thc bill lo UIC amsumer allan r norr n pd contml of lbc biW thin i s u c * r for tbe caarumcr .ad fnon ~ b c i . diRurion d k a k t d c r payment. d) the Bank debits the individual client/consumer for the individual bill and transmits the document together with the accounting of the debit; e) if the consumer finds errors in the bill, he may request the cancellation of the relative debit; f) if the Bank finds there are not sufficient funds in the client's account, it may return the bill to the utility, debiting the relative amount. Bank transfer is a very rapid and cheap system of collection and it is hoped that it will lead to an increase in the present 7% of credits in this manner. Collection by the Utilities: 2.4.1 Bulk Consumers SONEFE SONEFE's account collection depends essentially on the consumers' goodwill, even though there is such a small number of them (less than 400). This situation is due to the fact that the Utility meets considerable difficulties in reaching the consumers, primarily because of the shortage of means of transport, which are necessary, given the dispersion of the consumption points (13). These consumers, at least the majority, will be dealt with in the following sections concerning State consumers. ENE Even considering the information and the data collected with all due reservations, they confirm what emerged during the previous Mission; that is, problems of collection are less serious in the provinces than in the large cities. The index of 20 months mentioned above must in fact be rectified when examining the different collection channels. It refers to the total credits, but the situation alters if we distinguish between the credits to State Bodies and Offices and those to the bulk of consumers. The following table combines the data of the existing credits with the percentage referring to the State Bodies and Offices supplied by those in charge in the utility. ENE CREDITS IN THE PROVINCES 1 9 8 8 - MILLIONS OF KZS PROV. TOTAL STATE BODIES & OFFICES OTHER CONSUMERS CREDITS PERCENTAGE CREDIT CREDIT NO.CON.CRED/CON. (KZS1 NAMIBE 112,2 95% 106,6 5,6 4.400 1.270 UIGE 6,4 7 5% 4,8 1,6 3.400 470 BIE ' 12,2 65%. 7,9 4,3 3.450 1.246 CABINDA 52,7 85% 44,8 7,9 6.350 1.250 TOTALE 241,O 91% 218,9 22,l 31.200 710 EDEL The LV bills are paid through the 7 Collection Offices in Luanda with the following procedure: a) the collectors receive the bills; b) the 49 collectors visit the consumers to deliver the account issued and to attempt collection; c) collection is carried out or a notification of issuance is delivered (ANNEX13 Facsimile of bill) ; d) subsequent payment at the collection offices ,where permanent cashiers operate and where the consumer goes once he has received the notification of issuance; e) the collectors make further attempts at collection, with the threat of cutting off the power supply. This form of collection is not easily modifiable given both the poor Angolan postal service and the inefficiency of the Angolan bank system Discussion with those in charge at EDEL and a visit to the Central Collection Office in ALAMEDA permitted us to pinpoint various reasons for malfunction, which make collection unsatisfactory. These uusatidactory results clearly emerged from the inspection mentioned above: from the random inspection of accounts received, it was seen that many refer to consumption for 1982. For these consumers, whose arrears went back to 1982, the series of bills outstanding was continuous, from 1982 to 1988). Table l3 enclosed presents the results of the inventory carried out on 30th January 1990 at the Treasuries of Luanda. The total results are the following in millions of Kwanzas: Bills received but not paid 202.1 Bills to be received 38.1 Total bills at the Collection Offices 2402 To obtain the number of bills received, reference may be made, for an initial approximation, to the data available for 1987 and 1988 (ANNEX27): PERIOD AMOUNT BILLED CONSUMERS BIU/CONSUMER 1st HALF 87 114.861 62.977 1.823. KZS 2nd HALF 8 7 105.821 63.594 1.664 KZS 1st HALF 88 134.636 64 - 7 5 9 2.079 KZS 2nd HALF 88 368.582 65.135 5.658 KZS AVERAGE VALUES 180.975 64.125 2.822 KZS If the bills outstanding all belonged to the 2nd half of 1988, there would be 42,400, calculating the mathematical average (2,822), there would be 85,100. Neither of these two hypotheses are valid, nor do the data at our disposal permit us to put forward better ones. If we choose an intermediary position, that is 60,000 bills to be collected, these results give a preliminary indication of the work load to be carried out regarding collection, and thus the. only course remains that of examining the causes of the malfunctions: = The intemption in the billing from 1983 to 1987 caused the consumer to think that the electric power was supplied absolutely free. Nowadays it is common to find people refusing access to EDEL personnel, both for meter-reading and for collection. = The Angolan authorities do not provide any support in enforcing payment of outstanding credits. There is the "Aviso de Fecho" (ANNEX 14) form which mentions the cut-off of the supply, but when this has actually been put into effect, the consumer has simply reconnected himself. = EDEL's image is also negatively affected by the way in which it presents itself to the consumer: the Alameda Collection Office gives no evident indication that it is an "EDEL" office. Another collection office is in the office of the ex "Banca Pinto & Sottomayor", and - - there is nothing to indicate that this sign which is in perfect condition hides an EDEL office beneath it. = The collectors have no means of transport at their disposal. = The situations described above give the employees a considerable sense of frustration, which is manifested in their poor efficiency and lack of willingness to deal with any internal problems that could be resolved. To give an example, there are five permanent cashiers working at the Alameda treasury who share the approximately one hundred million accounts receivable. The number of consumers who intend to pay is sizeable only during the first few weeks immediately following the - - issuance of the bills. During the period of our visit the second half of February the average influx declared by the head of the Treasury was fifteen consumers a day. One cashier was more than enough, but the other four were not used for any other better employment. A further cause of the collection difficultiesis created by the fake bills issued, that is accounts made out to consumers who no longer exist, who have moved house, etc. These accounts create twice the amount of work, first to go to the address indicated in order to attempt - collection, and secondly - once it has been proved the consumer does not exist to return the fake account to the Administration and cancel the amount billed. The situation illustrated above is not at all uncommon and has given rise to a considerable number of bills cancelled, as well as the useless extra work involved. As has already been mentioned, the amounts cancelled shown in the accounting, for example the approximately 300 million kwanzas that represent the decrease in credits between the 1986 balance and 1987, or the 108,249.459.91 kz shown in the 1988 balance, or the 175 million kz which will be shown in the 1989 balance, are mainly due to this phenomenon. In fact, concerning consumer credits in arrears, to be cancelled insofar as they are no longer able to be recovered, a clean- up operation must still be carried out, as the above-mentioned accounts receivable go back to 1982, for which it is seriously to be doubted they may be successfully recovered. 2.43 Collection for the Utilities State Bodies and Offices A second important chapter relating to collection difficulties concerns the credits to public bodies and State omces. The following lines set out the results obtained from an analysis of these credits carried out on data collected or communicated by the utilities visited. SONEFE In the general table illustrated above, an average of 12 months billing from the collection are indicated; excluding the position of EDEL, the SONEFE credits move from 12 to 23 months billing, as detailed in Tables 12 and 12A (9). Most of the residual SONEFE credits are to Utilities and State Offices, as shown by the analyses of the consumers who had debts amounting to more than a million Kwanzas - (9) In the smmd hllol Fcbnury. EDEL nude rpprolrimrtely r*o monthly pymcnu (ANNEXU Lheqvc rrccivcd by S O NE FE~~ , ) with ma month outstandint la any auc it must k pointed out bor EDEL nvter iu pymeau to SONEPE ( b m b to the W E lacmuer. Of those classified as "State" consumers: - 14 of 26 had made no payment in 1988; - 7 of 26 (27%) had made no payment in the last two years. The total payments for 1988 represented only 46% of the debt at the beginning of the year. The debt as of 31st December 1988 had reached 2 .7 times the year's billing. ENE As illustrated above, more than 90% of the ENE credits concern State Bodies and Offices. EDEL The EDEL situation as far as credits for electric power supplied to State Bodies and Offices are concerned is clearly illustrated by the list of the ten consumers with the largest debt as of 31 December 1989: LIST OF THE 10 CONSUMERS WITH THE LARGEST DEBT AS OF 31.12.89 (MILLION OF KZS) MINISTRY OF DEFENCE 26,7 CONSTRUCTIONS AND RESIDENCES 16,9 MINISTRY OF HEALTH 8,6 M.P.L.A. 5,8 MINISTRY OF COMMERCE 3,s MINISTRY OF EDUCATION 3,3 MINISTRY OF FISHING 2,8 MINISTRY OF TRANSPORT 2,O COMMISSARIADO PROVINCIAL DE LUANDA It7 MINISTRY OF THE INTERIOR It5 TOTAL 73,l As is evident, the list of the ten major consumers as of 31 December 1989 (see also ANNEX 16) is entirely made up of Ministries, the only exception being the Cornmissariado Provincial de Luanda. These ten consumers alone represent about 73 million kz of credits, that is almost 40% of all credits (2402 million kwanzas) concerning 70,000 consumers making payment at the Collection Offices. CHAPTER 3 BUDGETS AND YEARLY PLANS Tbe forecasting functions are necessarily very poor in the three utilities visited. This situation stems essentially from three factors: = Shortage of qualified personnel to carry out this task; = Lack of data concerning the utilities' economic activities; = Lack of certainty regarding the possibility of forecasting future financing, supplies etc. The activities carried out at present are those required by law. However, as the forecasting carried out does not meet in any way with internal needs, it is not dealt with with the necessary care and naturally does not lead to positive results. It suffices to limit the treatment to that of quarterly cash forecasting required by the Ministry of Energy and Petroleum to conferm these conclusions. ENE No cash forecasts are carried out with the exception of those quarterly forecasts in which the administrator clearly expects a cash deficit. In these cases, the quarterly forecast is drawn up (obviously with considerable error margins) and concludes with the final statement of the deficit. The transfer payment is then awaited, which always corresponds to the amount stated, without therefore any critical analysis by the functionaries in charge. SONEFE and EDEL draw up forecasts regularly (ANNEX 17 SONEFE - Orpmento de Tesoureria I - V Trimestre 1989, ANNEX 18 EDEL Mapa de Planificapo Financeira do 4" Trimestre 89, ANNEX 19 A), B), C): "Mapa de control0 de caixa do Mes de Outubro, de Novembre, de Dezembro 1989"). Without taking into consideration the subdivision into the three months, which cannot give reliable values, we may make the following observations . SONEFE For the income from consumers other than EDEL, SONEFE forecasts collecting over 50% of the total credits as of 31 December 1988 in a single quarter. From the inspection of the balance sheets of the last quarter, the following data are obtained for the accumulated values for the entire accounting period: INCOME FORECAST BALANCE SHEET V A R I A N C E ABSOLUTE PERCENTAGE TOTALS 697,O 358,3 -338,7 -48,69 FROM 0.G.E 289,l 49,5 -239,6 -82,99 LV CONSUMER 269,1 2i8,2 - 50,9 -18~9% MV CONSUMERS 119,8 75,8 - 43,9 036~6% CHAPTER 4 INSPECTION AND INTERNALAUDITING As mentioned in the previous section, we cannot speak of Inspection considering the absolute shortage of qualified personnel. When asked if there was an Internal Inspection Office, the person in charge of one utility simply replied that if qualified personnel were assigned to this office, they would find themselves inspecting work carried out by other necessarily unqualified people. At EDEL, inspections of the bills outstanding in the Collection Offices of the city are carried out at intervals by accounting personnel. CHAPTER 5 SUPPLIES Only negative considerations may be made conanring this question - The serious shortage of financial resouras makes it impossible to plan purchases for a rational management of stocks. The material is purchased only when necessity compels and this reflects on the quality of the electric power service. In these circumstances and faced with urgent needs that cannot be postponed, the utilities proceed with purchases on the parallel market, with negative consequences for the revenue account, on the official purchase count and financial needs. - The disorganization of the Bank creates serious problems for the suppliers so that for the Utility, payments are shown to have been made on the basis of regular debits of the current account, which have in fact never reached the supplier as a result of contemporaneous lack of funds in foreign currency. On the contrary, it is not uncommon to find payments made by the bank without the utility's clearance for goods that have never been received. Once obstacles like these are overcome, the management of the materials would have to face the poor organization and the low qualification of personnel of the utilities. - There arc no codified purchasing procedures either for the planning of purchases, or for the relations with the suppliers, or for the controls of the material. - The peripheral units of ENE order and receive materials both autonomously and through the central administration, with the consequent dispersion of the already scarce financial resources. - The material arrives, but the unit that ordered it is not informed. - The means of transport are insufficientto get the materials ordered to arrive at the place where they are to be used. - The personnel that receives tRe materials has no technical knowledge, so their distribution is greatly delayed; CHAPTER 6 ORGANIZATION OF THE ADMINISTRATIVE AND FINANCIAL AREA It is difficult to draw a picture of the organization of the ~drninistrative'andFinancial Area for it is clear how, given the poor capability of the Angolan electric power utilities to manage everyday problems, there have been few possibilities of sparing expens to analyze and mdQ the utility's new tasks after the transformation of the State regime. However, even considering it possible to draw up manuals, to form perfect organization charts etc, the problem arises once more when these studies are put into practia. Who should be entrusted with qualified jobs and tasks? Or, how can a perfect organization plan be used in the management of stocks (ENE) when there are no goods in the storehouses? The present state of the working relationship between the employees and the utiIities conditions the total organizational situation: = there is no enforced retirement age; = the productivity of individuals cannot be increased; (the 40 EDEL collectors in Luanda could visit an average of 50 consumers a day: 40 x 50 = 2,000 x 60 = 120,000 consumers a quarter). That is, they could visit each consumer in arrears more than once. However, this action cannot be proposed at this stage given the deteriorated EDEL/Consumer relations mentioned above; = it is difficult to organize updating courses which lead to lasting concrete results, partly because it is difficult to get those concerned to attend and partly because it is so easy.for an employee who has become an expert to move to a more highly paid activity. These difficulties of a general nature are emphasized and magnified when we analyze specific situations. The ENE-CELB problem is one example. For some time the merger between ENE and CELB has been underway. There are several differentmotives for the merger, including those connected to the peripheric position of the CELB, a position which would create considerable difficulties in terms of relations with the government authorities, thus limiting the agility of the management. This reason has a valid basis which, however, relies on the obvious malfunctioning of the State suucture. on the other hand, we consider the organizational motivations adopted, the present situation of ENE, 10 years after its establishment, certainly does not indicate that the incorporation of another unit would lead to greater overall efficiency. From the information collected, and set out above, it is in fact clear that ENE has been unable to co-ordinate the provinces involved, which continue to operate in almost complete - - autonomy, with the same organization or disorganization they had previously. The following situations have in fact been observed: extremely frequent cases of purchases carried out autonomously by the peripherial units; ' financing carried out by the State to the provincial units and only subsequently communicated to the Administratio in Luanda (...despite the fact that the Administration was in close contact with the government offices); lack of accounting or accounting which, if concluded with a balance (Namibc), is of no use to the center; no precise knowledge of the situation regarding credits and collections in each individual province. In a similar picture, the merger of CELB would only lead to an increase in false data for the ENE administration, without leading to any organizational advantages. These advantages could, on the other hand, be obtained by strengthening the present CELB suucture insofar as, even now, from the data provided it seems that CELB has collection coefficients that are no worse than those of other Angolan utilities, despite its almost inexistent structure (see, Table 12 A). A second example of organizational-management anomaly to consider concerns the ENE management of the sales of electric material. Not foreseen by the statute, this activity involves most of the workforce employed in the storehouses (39 in the 5 storehouses, 60 in the entire Stocks Management structure). Nevertheless it supplies ENE with a financial reserve that does not derive from the sales of electric power because, as mentioned above, the payment of the sales is carried out in advance and the sales of these materials are greater than the sales of electric power. The data compared are rather unreliable and arc set out below: EYE: SUES OF LIOQ: MTERIALS L ELECTRIC P Q I E R - V M I m PROFITS = WlLLfOW OF W U S S O U R C E W K R VMIWS ST= >> ( P R I V A T E CONSUMPTION I S DISCOURAGED BLOCKS 1st UP TO 600 KWH A YEAR:kz 2.50 present t a r i f f 2nd FROM 601 TO 9 8 0 0 kz 2,80 proposed t a r i f f 3rd FROM 1801 TO 3000 k t 3,lO proposed t a r i f f 4th OVER 3000 kz 3,49 proposed t a r i f f AVERkGE TDTAL NUMEES OF TOTAL BILLED AVE2AGE TAiiiFF CONSVHPTIONS CaNSUVERS FOA ENEAGY TAR iFFS Gwn ia I iL1 !C ) iuj ( 1 ) Mission estimate ( E ) L o w e r ti3a.n m a x i m u m t a r i i C s (.IPS) f i x e d by D e c r e e 82 o i Dec. ? 4 t h . 1 3 0 Q ; M . i L a r i f s equal SOKEFE'S p r o p o s e d i a r i < < s . TABLE 17 C ) EDEL - A STUDY ON THE RANGE O F FUTURE ENERGY T A R I F F S SECOND S I H U L A T I O N T A R I F F S ARE INCREASED * I = = i n c r e a s i n g b l o c k s i n p r i v a t e consumers' t a r i f f s = * = maximum t a r i f f s a r e NOT a p p l i e d t o p u b l i c l i g h t i n g a n d t o M.V. >>>> ( P R I V A T E CONSUPtPTIOAl I S DISCOURAGED BLOCKS 1st UP TO h00 KWH A YEAR: kz 2.50 present t a r i f f 2nd FROM h01 TO 1800 k t 3.00 proposed t a r i f f 3rd. FROM 1801 TO 3000 kz 4.00 proposed t a r i f f 4th OVER 3000 kz 5.00 proposed t a r i f f AVERAGE TOTAL NUMBER OF TOTAL BILLED AVERAGE TFIRIFF CONSUMPTION CONSUMERS FOR ENEiZGY TARIFFS GWCi (a) tb) (c) (d) TDTAL Z6$.650.000 ~1.247.955.000 3^ ,376 ( .1 ) (1) M i s s i o n e s t i m a t e i s i n c r e a s e d b 25.0% ( 2 ) L o w e r than rnasirr~urr~ L a r i P f ~(1.5r f i x e d by D e c r e e 8 s o f Dec. 14th, 1989 EDEL - A STUDY ON THE THIRD SIMULATION RANGE OF FUTURE ENERGY TARIFFS TARIFFS ARE INCREASED = * = increasing blocks in private consumers' tariffs = * = maximum tariffs are NOT applied to public lighting and to M.V. ( private consumption is discouraged * = ILLEGAL CONSUHERS ARE CONNECTED: NUMBER INCREASES BY 20-000. KWH BY 9% BLOCKS 1st UP TO 600 KWH A YEAR: kt 2.50 present tar i f f 2nd FROM 601 TO 1800 kz 3.00 proposed tariff 3rd FROM 1801 TO 3000 kz 4.00 proposed tariff 4th OVER 3000 kz 5.00 proposed tariff AVEZAGE T O T A L NVMBEF? O F T O f A i BILLED AVERAGE TGZIFE CONSUMPTI GN COt4SlJmERS FGFi ENEaGY TARIFFS GWn Iai cbr (c):. .lst (IGGX) 52.200.00G = n u < .- ; .- U L L C L t - J - - L - Ii.4 '1 0 6 . 5 G G - ,T. T il - i 3 i K S : 2'2 ;a00 TOTAL E D E L 8.505.900 I I E T E L I K G AhD Z E A G i N G E i i ~ ~ i b i 5 C C I L L E C T I S N A C C & " & ' I i K G S T G C d S TOTAL C E L B T O T A L FOR T H E FOUR U T I L I T I E S N E T E 2 i N C AND 2 E A L i N C B I L L I N G 2 0 i L E C T I O N A C C a i l d T I N G S T O C K S T O T A L FOR T i i E FGUR U T I L I T I E S ANNEXES ANNEX 1 SONEFE - BALANCE 1985 ANNEX 2 SONEFE - BALANCE 1986 ANNEX 3 SONEFE - BALANCE 1987 ANNEX 4 SONEFE - TRIAL W C E 1988 ANNEX 5 EDEL - BALANCE 1985 ANNEX 6 EDEL - BALANCE 1986 ANNEX 7 EDEL - BALANCE 1987 ANNEX 8 EDEL - TRIAL BALANCE 1988 ANNEX 9 DECREE APPROVING NEW NATIONAL PLAN OF ACCOUNTS ANNEX 10 ENE - DEPRECIATION RATE ANNEX 11 ENE - SALES, COLLECTIONS, BALANCES AS OF 31 DEC 1988 CONSUMERS SUBDIVIDED ACCORDING TO PROVINCE ANNEX 12 EDEL - NOTIFICATION OF ACCOUNTSS ISSUED AND TARIFF INCREASE ANNEX 13 EDEL - FAC-SIUILE OF LV ACCOUNT ANNEX 14 EDEL - NOTIFICATION OF -GE ANNEX 15 EDEL - SONEFE: ACCOUNT IN PAYMENT OF SUPPLY AND AcC~UNT OF BANK DEPOSIT ANNEX 16 EDEL - CREDITS TO 10 MAJOR CONSUMERS AS OF 31 DEC 1989 ANNEX 17 SONEFE - TREASURY ESTIMATE / IV QUARTER 1989 ANNEX 18 EDEL - STATEMENT OF FINANCIAL PLANNING IV QUARTER 1989 ANNEX 19 EDEL - STATEMENT OF CASH AUDIT: A) MONTH OF OCTOBER 1989 B) MONTH OF NOVEMBER 1989 C) MONTH OF DECEMBER 1989 ANNEX 20 ENE - ECONOMIC & FINANCIAL INDICATORS OF THE 5-YEAR PERIOD 1990/1994 ANNEX 21 ENE - SUMARY STATEMENT OF THE PRINCIPLE ACCOUNTING VALUES FOR 1986/1989 ANNEX 22 ENE - REGULATION FOR THE SUPPLY OF ELECTRIC POWER - DECREE 8 MAY 1972 ANNEX 23 SONEFE - ELECTRIC POWER GENFSATED ANNEX 24 ENE - EIZCTRIC POWER GENERATED ANNEX 25 ENE - DISTRIBUTION OF ELECTRIC POWER ANNEX 26 EDEL - COMPARATIVE STATEWENT OF THE RESULTS UlJNEX 27 EDEL - STATISTICAL STATEMENT OF ELECTRIC POWER DISTRIBUTION PER TARIFF ANNEX 28 CELB - STATISTICAL ELEKENTS FOR THE WORLD BANK ANNEX 29 EDEL - ACCOUNTS AT IAJANDA COLLECTION OFFICES :. t 1, y < ! ;a- 3 ; .. m t o r Pltotldor ~ ~ f i P t ~ * l t ~ dr Ct ~ob r b r Cmotral T h l e a C.T.C. I. Central t d m l e r C.T.O. 11 Llnhr m. Submrtyller I m B t m ~ . ~ I m r 2.191.199.031.18 Dm* Ccdldor s/E.t.de Aprovrl t u a n t m d u I l a b u h r tlnhr *mr).Hrbubr.-trund. Ifmeto hm Cmerrabrq ta=*ae**Edlfleler lC m r t m L r C*atd* Subortylir. I l d v r l r nlquiau l Epalpnrntor Mdvrlr Q t m r f l l o r M a t r r l a l Autmdvrl Irhtmqaclime lPerdam Antmrlorar lxmardnm Obru a a Curmo ) Eltudor ProJmetor Plan0 CImL do X m t r COSTAS DE 0- m A S Dl! ORDIN Cootrate P r d - P B m e l u e n t o ~.?.l.c/~rd-~~nmclrrmto D.r@dorrr p/Crug8er r Depdrl t o r Credoram p/~auC8ma lDapdml tow Cme.e/Rendrr dr uro F l u l c l o Randam do Qmo lFlu1510 A cuusswn r ~ ~ C I I duMEyx IIcrr#o Y m A DE ~ L ~ P A C I O brmcrcro DE 1 9 s ~ I - -=ssuzl D3 P ~ C X O DBBItO CRLD1TO mQSSOS Dl! PMImXO. TPAR I OW I E I r u * r . g k r r oatrw ao.e/?rrrad 29.108.461.58 t cwlDB DIStlInnQO Cmhutfwolr , L u b r l t I c ~ t ~r aoutmr 5.660.114.60 lmd. (la b a r d . Conruldorrr tl5.611.40l.OJ Conrrrrylo I Irpuoqlo (lo E p n l p r m t o C o n r r m b r R r p u q l o (lr I n r t d . ~ t o r 19-849.049.50 5*491.385.50 hhuR~erltu 6-oos.a4.90 . 281.619.'91s.fi madm am h t d 0 I I ~ o . ? ~ D c ~ D 9.21Tm).m ~~~ur wm T'r~rportrr 10.60).671.00 V a l e ? 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S6J. 121.6) ' \ raorACI0 DE C Q l m M m x n t m m C 1 0 DO-I 20.640.94O.m IQUUU DE PllnDDICIA SaUo Porltlvo d r Explowlo S O l t T E -- u t l , ! ? O EFAL El '1 E Em'.?% ?? I A C T I V O 1 P I S ~ I V O b *x -.--.-.-t Aa-I-..-*-d c S L'? lr c.!x~ 4.925.750.63 A CCO : PZS-o 3k-,:oa . 2.257.06j.tO 7.182.el4.03 .CrtJorta Elvrrsoa . - ronrcr3orrr ' !7C.3%.256.8? 21.:f5.:~2.9? ? =A&:a-> : Cona.alderra zl.:Zg.:l :c:.a.~l3orrr 349.913.361.90 Juror a Far= 157.342.EE3.13 Xevr!orer b l r r r r o r 246.278.059.6C ElvlJrndoa a P ~ L ' 1:2.31?.2?6.99 ~ c i i e ~ ; a ; ~ r~ai c m e r l z a s . 25l.CCI-.255.79- e49.)37.!11.36 0 b ~ i l ~~ ~~ ~~ 8 b , ~ l~ , ~ ~~~.s;z.CCC.CC LOtrL:3m ~m!!tlnamtoa ~:q:t: CowerrCer hpr4rtinor 25.299.572.10 2er.j 5::abc?cclis~ r r l a Ihor.r. ~~r~onm.p/~ag.Slfrrl~o~ +62.72I;.EJ3.W C8.025.20).52 1.::1.7;2.5!1. L;=rrl tmerto d m Crrbrobr ' 1.414.317.480.29 A ~4.110 bare ?ra:o C m t r d T l n l c r C.T.C. I 311.977.736.70 ~l&,tt.*c$ C r r t r r l T l z t l c a C.t.C.11 375.244 364.85 L?xhar S u b e a t ~ 8 r r 611.:24.?4t.14 :28.:5C.!21.98 1.i11.93~.051.17 Reapma. ihpr4rtlaoa p/?~.??~~rldoa 1.56.!5:.1:2.2f Rrlntepag8rr . 12.763.964.525.?9 -6?5.2tS.?63.50 2.126.595.562.40 C n p r t t l c l p y t r r Lerxbelrlvrla @brlgqlra ?12.C!J.?S. t!2.5c:.Te.x 52 !.!::.:<6.15~. St7.t Cq?l?or s/iaMo Ce.Clelomdo :;rj.:ri:nmro dam rabubar 209.2!1.2;1.68 ~:f~~;,~mpl.'rr.'l"nela 12.)4l.S :I < .:2?. t2?. . n1o Afrrto h r Fencrsr8*q trrrtnor,Zil!lci~a r C o n r t ~ 8 r r 7.6O!L640.20 De Crnomra:So ConcrrrEra e / ~ m r Cr?ldoa :2€.re!.8c?.53 Crr.?ra!r r Sutrrte;8rr K6vrlr 1:.9?(.16l.W Ccrpartlclpy8*r r/Zreabolrlvrlr 22.lg.4S7.2C 2:?.=1a.::5. !:&qdaar qz!;ucr.tor 79.619.620.18 ::6vela r U t r ~ r f l l o r ?.?M.i99.81 SIII!~cXb IrCTI:A A E i A h'IRrl.1 Autcadvel 22.652.625.10. 12c.75y.219.09 - Inle!al Capital 63.OCC.r;c3.C- Rrlntrcry8rr -106.553.254.59 22.199.#4.50 29.OW.604.10 ledaJa tr-kor f r d u ~;trrlorra 252.551.03?. 10 ~~.rltJrlo Rrrrrvar iornr:rdor*r 498.152.069.3'J Lrcal 25.550.0m.00 i ~ : 6 ~ ~ ?3.433.@65.dl Prprelal . 104.SOC.000.rX, 280.676.114.00 $ram m C ~ r a 912.913.112.32 ' Ereoamtlt.In-rrsthnto sdor ProJrctoa 83.091.9s2.74 Renorqlo do Eg.rlwcnto 29.121.294.CO fl-tco Ceral do turnza ry.Joi.9)3.€9 1.691.554.543.53 F l s t r g l o dr Valorrr 52. 5 : 7. % X: . lO 4?2.C11.6C?.)¶ . - ~o Pn ~rl r ro eEl rm r adi 44.121.88?.54 Ad u?rlda -k e P r i u do h a r e f e l o r y.liy.tez.5e ~.:F:.~.L~CIC. 4.932.9f9.@91.63 4.:!?.PJ9.C?l am¶YE Om- m T A S DL Om31 I Pqvriotrr p / ~ q 8 r r r brpdritor ~ o n c . e / l m d u dr Wro RdgEo 5.225.m'.m 1 1 . 0 . . 1~.~.000.00 Crrdorer 9/~.-;8rr r Prpodrltoa R m h r d* Umo l Rd;Eo 5.22).00~.0~ lCl.Cs!.m.ocr lr?.?0¶.OX c w 5.939.Cb7.Wl.63 !.::?.%!f.C?! - " 8 I S 1 h) Ez 0 T~rnca cprrA¶ A Ca'ZSSaZO 12 Z=.2z.;E!lA I I ! 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U 101 - 7 .................,...... ........ . ,,.,,........ ..... , .... ....... f 8 ------- 9. ............. ., ... ., ............... . ---.- 104 . -. -- ..... .--.-.- I 1 -Lo 11s- 0 -Tout Ltc*.ir (dc 96 r 1 0 0 (a. 16. 9s W u& -- -. . ......................... ton... . ............ 1 ...... , 3n, m ...ZcLcmhrn d 101 IM n.w 1-----. . .-rqd ....... dc 19.80,. - 7',.551rm, I 1 . 9 ~ 3 8 . 5 t . 7 $ 2 573 L5 P17 -O*odtabjGdadG . - L . --': .-l % ~ o o r u i a s t - u e s ~ . ~ - = i ~ ~ ~ ~ ) . r r a +WU r l r dos P'ioe r:xor r u mspw'-ivu c c . r w & 4-t8. 110 00 1993 v d e u c - . L w t a u y a e LC . ..~k * u& arpim t e :*:to o i n a a - i o to^ IS. r4108 - Pa. 1) b.w: - -0. u u o ~ I e p r ?J ccro aoe a r r c l c i e r &quriom C. 11 J3.00C.COC.Of - A 4. U t a i d 8 . UX u . %-m-m. + de h e U d n l U o 8 ~ h r . , . . -0 3: x p r ' aU BS.O CC & 7 ~ ~ F - ~ % 4 p. O OCo . D9Q . ) pr apuca$s8 C* u d r i o a8 U s O t c g a e & m ' Lo 0 ( . pi - *. -- ' 8-to U ~ C : C *.a& -10 .crrmtnate r . l e i u C s l o t u r - . IUF m a Jusbz 10 t w a . tu .d.-u. b) -I i fdoo L m h ;& 3 3 t ~ a .-.ctLa s u s $ 8 ~ dl-&* l C e t z r l ;.Src?Cotrr 4. U a e & de dW rdLTd.0 ~ C C ~ & * 08Wd ~ 1 . 8P C Co- t=w #mu r & E 4. &soh y~ 8-4 I e l r c1st 3 A r.o-Ls pdo f -u dr L a E m o h l e i de Xi. 222.LLsW.a. t . d u r ar ferr ptgr1u 0 r J . r dr b. =. a Ys. n 4s . . O W * . l O W . l l 0 0 0 Allegato 9 a - 2 e z t . r ~a s t==.%f ~s j.:2~7:e=s - .. z.3 r-:.:.=-:o . - I~o~=z~z= CCI - Co SL?, c s ~ x n e nc s - . e c l ~ l?=et c z c c r $ r -is sz C L E E C ~ E ~ E C F Q Z S ~ ~ con e r e e ~ t z s t ~ r e ~ 60 e osiste3z r z y r e ~ ? z = c c l ~ e ' o 6 o i e CES - - .ao c c t i l i s e r . & f r e s t e contexto, ct:e a Lei- 11/E3, ?rcc.;re f z - 2 s - ~ r r . t e l s e r . t . e g e z e x t l r ane w i c l euto:-czic e c ~ z s r . c c ~ : : t e =.-=?or - - - .. - .- s e ' t : i l i z ~ ? r oz e g e r ' ; ~ c 2s err.~=seos et5s:af.z. t = , r f o ecr:c c,:rc- t i v o f ~ ~ ~ Ee t i~ ~ cle-;:fio z p icr an ~ e l F=E;: (:e t C i - - :-.--. c * - ---. -'r. e 25:- teti! i z s ~ . ~ - Ceoz eesrzee. 761 f c p t o . :c.jlZcc cr.p e = 1 . ~ 1 ~ c ~ 3 s ?p..: c z 7 r a s ~ ee z t ~ t e i ~ corn o C r ~ s n e s t oGeral t o L E S ~ ~ O ZE~S: . . c::.si.=::cielx=x:e ~ l f e r e d s = ,~ 5 cez2 c a e c e yre$s:E= :::s:zr c 2~ fiti5:r i~ €2- o 5 5 C Z ~ ~F G t o - f i ~ e s c f c ~ e z te G ~ L : Z E Ceo crt:c;t? ' - . . ::~zs~rLo . ~s cozf r ~ r i o - do c c e s c c n t e c i e ~ ? . t e r i . ; r s ~ : . - . t e . ~2 cce o iir.~:_clr.re:i .. t o ~ O L-.;*estinestos S ere e -cite 2 ~ C.=::FEZI=C, 1 ~ - Z F O sezfe P E Z C ~ ti20 C Z ? E S e r i ~ r c - s ~ s f~=sctsea o s S E L Z z r S x i . a z f::n MINDEF CADEIA CENTRAL MINISTER10 DA JUST I CCl CENTRAL DE COM. FIX0 COM. CHEFE GABINETE DA PRESIDENCIA DA REPUBL I CA GABINETE P. E. INT. INTE. - MI NDEF DIRECCAO DE TRANSPORTES RODOVIARIOS . MARINHA DE GUERRA POPULAR DE ANGOLA ESCOLA DE FORMACAO DAS PESCAS RAMIROS ZONA A COMaNDOS ESoECIAIS - MINDEF HOSPITAL DE CAXITO DIRECCAO PROVINCIAL DE E1T. DE CONSTRUC. UNIDADE PENITENCIARIA DA DAMBA ESCOLA B. F. SIND. MB. EMILIO GAMEK - GAB. APROV. 00 MEDIO KWANZA 444 Total 4** Allegato 18 I J E~.!EA!;IA' E P E T s ~ L E L ~ ~ - ? I N I S T < H DA C O L I G 3 C.N.A.E. C1.61.30 EHPRESA - E ~ E < .iJ.E .E . Allegato 194 ,.*:. ~:.*..WV#??~. : . .- . :: ; . . .,<-, .B,WZ . "I. 5:1.0 i *-"..' '. E:.: PETR~LED .. t .y: . + ? .:: >. ........?.. ... - . .. -+. .-.. .; - ..:?q*v-y +. 5:' . . .c . . .... ... - ,!It.:(; ' . : ._ ........... . &: . . -: --.- .-...-.-.R A W 'CORXGU c . ~ . A . E . oi.oi.oa . ';. - r/ , >.. . '.... . "jr.:. . ,;; - . - . .. :Y53""rrCC ' m - -c ~ : : ; . ~ ~ - ~ ~ f i ~ ~ 3 ... .- . ...... A-,.... ,.--- , . \ m 3 :Ip d . .-...... . -.- . * ..... ... . . . . . i ..: ( ,, ~%fmflm b .. : =q: . .;: ;;-, :# . . 'Aa~49,CJ . . . .,..!.. ., &*z -. : ; . .:,:... r a , . ,s ~ ~ ; ; : . _. . ; ;- ;.i i C~R.OVI A. . --,..- . , . : . . . . . . ..,;.<:, . . .., . .:-<- -... . ',; : :.:-::.. . - : .A # . .,. . . : . I:..;.:'. .. : : .. . - .,., : .;.1 : - ,; A : : . . ' . . . . ! ' .. ,.:.;;, . . . . . . . .:. '.., . . . .. ,.. ;' ' + % I . ? - . * . ' ' . ..... . ~ r a ~ ~ e x . p ~;fcp..:l i : I -00 ! I 92.20 : I 92.20 : I I I I I I I BIE 1 I I 5.178.30 : I 1,197.10 : I 6,375.40 1 I I I I I HUAMeo ! 5,712.00 ! 3,695.60 1 9,407.60 1 I I I I 1: I I I I ! I I BBGUElA : I 34.980.80 1 I 36,250.20 : I 71.231.00 - : I I I I I I HLTILA I I 57,762.30 1 .OO I 57,762.30 ! , I I I I I I I I I I NAMIBE .OO ! 117.80 1 117.80 I I I I I ! ......................................................... I mA L I 106.686.70 ! 54,592.30 ! 'n61-i279.00 ?, :#*u*u*+u*ur**~-*t****#-***#**~.m'*t+rr* : m L m : g'pm@hh I e , I I I I n : E N E R C I A P R O D U Z I D A : : PRDVINCIAS : I I I I I . I v I HIi)RICA : TnZMICA : 'IUrAL I e 1 I 8 ! I CAB= ! I .OO ! I 14.716.40 : 1 14,716.40 : I 8 I I 8 I ! UIGE I 1 1,657.90 ! 1.969.80 : 3,627.70 : I e I n I -. I - 1- 1 e I 1 H3XICO ! .OO ! 468.60 ! 468.60 ! I I I I 1 I e n I I I 1 4 BIE I 8 I 4.736.00 : I 328.50 : I 5,064.50 ! I e e 1 6 I e I H UM ! I 476.00 ! I 5.669.60 : I 6,145.60 : I e I I I I . I EBXXmA ! I 34.341.30 ! I 62,482.00 : I 96,823.30 : I I I I I 1 I e I HUIIA I 0 I 53,729.40 : I .OO . : I 53,729.40 1 I I e e I I . I, NANIBE: .oo : 8.204.10 I 8,204.10 : I : I I I 1 I I : E * * * * * * * # * * * * t * U * + * P P # : ! # --:*** : I rnAL . I 94.940.60 : 93.839.00 ! 19.mmnz: I I I * I : I CABINDA ! I .OO ! I 16,755.70 : I 16,755.70 I I I I I I I 1 I UIGE I 0 I 626.50 ! 2,003.10 1 I 2,629.60 . : I : 1 I I : : 1 , a HOXICO .OO 295.70 295.70 ! I I I I I I 1 I 1 BIE I I I 3,651.00 : I 566.20 : I 4,217.20 : I I 8 I I I I I H u m : I 1,903.50 : I 5,010.60 : I 6,914.10 : I I I I I I : :BP.ICUELAt I I . I 46,405.60 ! , I 61.264.00 : 46,385.70 1 .oo I I 92,791.30 I I : . I 1 I W.KL4 8 ! 61,264.00 I I I I I I 8 8 I .! 1 W E E : I .OO ! I 2,358.20 : I 2,358.20 1 I I I #ax**t t*mu**** **- -m--* - : I * * TmAL =* + * ** ** ** *-* I t 113.850.60 : 73.375.20 I v x 8 QI 1 .. Allegato 25 a ii - . .- .. i' JSZ OlIlGIA OISIPIBUIM n i m DInrn. mtv. rroD. TWUUIS I SIN. P ISTA BO S TAXAS UaWIS 1 U LIU CO ZS uumt DI gqurpuuno IlD~~IPtDfS D11~11?11CU F. m10s SIIVICQSP UST JDO S LtIlDIlGRO ACTIV.ACISSO. OTlDA O UTO I SB US UT11IlIS WLrnnuwo WOfTlZAiOt5 It105 FIXES 6,100,21$.00 m t uo I StCDWQ WSSOS DC SEtVICU t UUIIOS.TUtL t TrLtlalis VU3Jf t lu.UOtViLtS , T A U . cios.c/rgu!. mnre.urc.nc. mas. WH rsuITor l o ORUS R O S . ADXIIlR. ut.1 a m . ats. nIrxc. ~m.s~:.ucr~.eEOI.acuus U S I ~ QnaruA rsrur. om s QfmS aurs RW ~ ~ O ~ I S S I O E U FES?! ?. TUWUS urosfos I stus Ire: TOTAL 0.00 0.00 0.00 CI!i€G.SO e.?s ItrnUUltS tISSOlt m. C O S lI SOt SDtS l tVC I O C3lMIOSJtLP I T L I I IOBfS vuills UIDIS,UOmlLLS,TIUS. cros.c/r~ur.come. c t u.nc. mas. WK nwrolIo omlos ms. wIrIn. UYmtUdIS W SKrTA DoS Lil.?ISUUL A RI IL A I l lIl.1 wmt. crrs. DI~IC. UTEIU EOlSWD eDllfm mtnucoxs UIOS rms tl(lf.SEG.BIGIt.COPC.SLfiULOS RWaO IlOrEJSloW ?:SS J 1. TWWOUS t IVO ST OS I SMS IDtllCOS ?IUtGItOS r r USIST~PMac rn mur. O ~ O unos S aun DTSClICAO CODIGO CORA 19li I964 : S I! TOTAL tOS10 P D I W 0 .O@ 0.00 35000.00 1157152.0t IE!B?.ES 1544275.50 1812195.50 5 5SZi156.54 3654150.@C IE55E.PO 56Sf3j.CE l i i ~ i k . @ O 395335.00 6@1343.PI C.O? C.@@ I!CC6.0@ 11511S2.@@ 46I@G.EC 4 . . l ? . € 1 . -54OlSi.06 C.E!p B.@O 0.01 5 . 9 -CiSOOSi.lC 2?€!4iZ.i1 Xllegato 27a * -* wQ a\ L Y O za wm r O L Y a w U W r b 3 m o -0 ao C I m a r L Y DQ EMPRESA O I S T R I B O I C A O E L E C T R I C I O A O E LUANDA EoOoEoLo- U o E o E o MAPA E S T A T I S T I C J D I S T R I B U J C A O E N E R C I A POR T A R I F A REFERENTE A 0 P E R I O D 0 DEZEMBROfb8 ALUG.CONTA00R KZ V I L O R COYSUllO KZ CONSUMO + ALUGUER K Z N O C O N S , P.H.KZIKWH TOTAL 1900523.920 Allegato 29a --