More country charts imported from openerp
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json
index 83305df..7ec26cf 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json
@@ -440,6 +440,6 @@
}
],
"name": "Account Chart CA EN",
- "parent_id": null
+ "parent_id": 0
}
}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json
index 27fa594..196f42c 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json
@@ -8218,6 +8218,6 @@
}
],
"name": "Plan General Contable 2008",
- "parent_id": ""
+ "parent_id": null
}
}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json
index 28de6c7..e5ed5cf 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json
@@ -48,18 +48,18 @@
{
"children": [
{
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
- },
- {
- "children": [
- {
"name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
}
],
"name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
}
],
"name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas"
@@ -97,41 +97,6 @@
{
"children": [
{
- "name": "Anticipos de remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos de remuneraciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Entregas para gastos a justificar",
- "root_type": "Asset"
- }
- ],
- "name": "Entregas para gastos a justificar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
- }
- ],
- "name": "Personal"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Beneficiarios, acreedores",
"root_type": "Liability"
}
@@ -204,21 +169,57 @@
{
"children": [
{
- "name": "Envases y embalajes a devolver a proveedores",
+ "children": [
+ {
+ "name": "Proveedores, empresas del grupo (moneda extranjera)",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Proveedores, empresas del grupo (moneda extranjera)",
"root_type": "Liability"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
+ },
{
- "name": "Anticipos a proveedores",
+ "children": [
+ {
+ "name": "Proveedores, empresas del grupo (euros)",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Proveedores, empresas del grupo (euros)",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales a pagar, empresas del grupo",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Efectos comerciales a pagar, empresas del grupo",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
"root_type": "Liability"
}
],
- "name": "Anticipos a proveedores",
+ "name": "Proveedores, empresas del grupo",
"root_type": "Liability"
},
{
@@ -246,62 +247,16 @@
{
"children": [
{
- "name": "Efectos comerciales a pagar, empresas del grupo",
+ "name": "Proveedores (euros)",
"root_type": "Liability"
}
],
- "name": "Efectos comerciales a pagar, empresas del grupo",
+ "name": "Proveedores (euros)",
"root_type": "Liability"
},
{
"children": [
{
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "root_type": "Liability"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo (euros)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Proveedores (moneda extranjera)",
"root_type": "Liability"
}
@@ -312,16 +267,6 @@
{
"children": [
{
- "name": "Proveedores (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores (euros)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
"name": "Proveedores, facturas pendientes de recibir o de formalizar",
"root_type": "Liability"
}
@@ -342,6 +287,26 @@
],
"name": "Proveedores, efectos comerciales a pagar",
"root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a proveedores",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a proveedores",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos a proveedores",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Anticipos a proveedores",
+ "root_type": "Liability"
}
],
"name": "Proveedores",
@@ -352,13 +317,33 @@
{
"children": [
{
+ "name": "Anticipos de clientes",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Anticipos de clientes",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, operaciones de factoring",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, operaciones de factoring",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"children": [
{
- "name": "Efectos comerciales en cartera",
+ "name": "Efectos comerciales descontados",
"root_type": "Asset"
}
],
- "name": "Efectos comerciales en cartera",
+ "name": "Efectos comerciales descontados",
"root_type": "Asset"
},
{
@@ -374,22 +359,22 @@
{
"children": [
{
- "name": "Efectos comerciales descontados",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales descontados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Efectos comerciales impagados",
"root_type": "Asset"
}
],
"name": "Efectos comerciales impagados",
"root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales en cartera",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Efectos comerciales en cartera",
+ "root_type": "Asset"
}
],
"name": "Clientes, efectos comerciales a cobrar",
@@ -398,6 +383,42 @@
{
"children": [
{
+ "children": [
+ {
+ "name": "Clientes (moneda extranjera)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes (moneda extranjera)",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes (euros)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes (euros)",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, facturas pendientes de recibir o de formalizar",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, facturas pendientes de recibir o de formalizar",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Envases y embalajes a devolver por clientes",
"root_type": "Asset"
}
@@ -408,6 +429,16 @@
{
"children": [
{
+ "name": "Clientes, empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, empresas asociadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Efectos comerciales a cobrar, empresas del grupo",
@@ -420,26 +451,6 @@
{
"children": [
{
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Clientes empresas del grupo (moneda extranjera)",
"root_type": "Asset"
}
@@ -476,6 +487,26 @@
],
"name": "Clientes empresas del grupo, facturas pendientes de formalizar",
"root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo (euros)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes empresas del grupo (euros)",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "root_type": "Asset"
}
],
"name": "Clientes, empresas del grupo",
@@ -484,88 +515,22 @@
{
"children": [
{
- "name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos de clientes",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos de clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Clientes de dudoso cobro",
"root_type": "Asset"
}
],
"name": "Clientes de dudoso cobro",
"root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, otras partes vinculadas",
+ "root_type": "Asset"
}
],
"name": "Clientes",
@@ -578,16 +543,6 @@
{
"children": [
{
- "name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Deudores (euros)",
"root_type": "Asset"
}
@@ -598,6 +553,16 @@
{
"children": [
{
+ "name": "Deudores (moneda extranjera)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deudores (moneda extranjera)",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Deudores, facturas pendientes de formalizar",
"root_type": "Asset"
}
@@ -755,20 +720,20 @@
"children": [
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por IVA"
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)"
}
],
- "name": "Hacienda P\u00fablica, acreedora por IVA"
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)"
},
{
"account_type": "Tax",
"children": [
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)"
+ "name": "Hacienda P\u00fablica, acreedora por IVA"
}
],
- "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)"
+ "name": "Hacienda P\u00fablica, acreedora por IVA"
},
{
"account_type": "Tax",
@@ -799,6 +764,10 @@
},
{
"account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. profesionales 15%"
+ },
+ {
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
},
{
@@ -807,10 +776,6 @@
},
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 9%"
- },
- {
- "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 21%"
},
{
@@ -819,6 +784,10 @@
},
{
"account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. profesionales 9%"
+ },
+ {
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones act. agr\u00edcolas, ganaderas, forestales 2%"
},
{
@@ -827,10 +796,6 @@
},
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 15%"
- },
- {
- "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 19%"
}
],
@@ -844,46 +809,6 @@
"children": [
{
"account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Activos por diferencias temporarias deducibles"
- }
- ],
- "name": "Activos por diferencias temporarias deducibles"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
- }
- ],
- "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
- }
- ],
- "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
- }
- ],
- "name": "Activos por impuesto diferido"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 19%"
- },
- {
- "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 9%"
},
{
@@ -900,19 +825,23 @@
},
{
"account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 20%"
+ },
+ {
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 21%"
},
{
"account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 18%"
+ },
+ {
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 7%"
},
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 20%"
- },
- {
- "account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 18%"
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 19%"
}
],
"name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
@@ -922,16 +851,6 @@
"children": [
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica. IVA soportado"
- }
- ],
- "name": "Hacienda P\u00fablica, IVA soportado"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
"name": "Organismos de la Seguridad Social, deudores"
}
],
@@ -988,6 +907,52 @@
"children": [
{
"account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Activos por diferencias temporarias deducibles"
+ }
+ ],
+ "name": "Activos por diferencias temporarias deducibles"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
+ }
+ ],
+ "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
+ }
+ ],
+ "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
+ }
+ ],
+ "name": "Activos por impuesto diferido"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. IVA soportado"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, IVA soportado"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
"name": "Pasivos por diferencias temporarias imponibles"
}
],
@@ -995,6 +960,41 @@
}
],
"name": "Administraciones p\u00fablicas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Anticipos de remuneraciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Anticipos de remuneraciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Entregas para gastos a justificar",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Entregas para gastos a justificar",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Remuneraciones pendientes de pago",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Remuneraciones pendientes de pago",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Personal"
}
],
"name": "Acreedores y deudores por operaciones de la actividad"
@@ -1006,11 +1006,21 @@
{
"children": [
{
- "name": "Gastos excepcionales",
+ "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
"root_type": "Expense"
}
],
- "name": "Gastos excepcionales",
+ "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
"root_type": "Expense"
},
{
@@ -1062,11 +1072,11 @@
{
"children": [
{
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
+ "name": "Gastos excepcionales",
"root_type": "Expense"
}
],
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
+ "name": "Gastos excepcionales",
"root_type": "Expense"
},
{
@@ -1078,16 +1088,6 @@
],
"name": "P\u00e9rdidas por operaciones con obligaciones propias",
"root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
}
],
"name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
@@ -1130,16 +1130,6 @@
{
"children": [
{
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
"root_type": "Expense"
}
@@ -1150,6 +1140,16 @@
{
"children": [
{
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "Ingresos de cr\u00e9ditos a largo plazo con entidades de cr\u00e9dito",
"root_type": "Expense"
}
@@ -1164,15 +1164,45 @@
{
"children": [
{
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
"root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Expense"
- },
- {
- "children": [
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "root_type": "Expense"
+ },
{
"children": [
{
@@ -1196,16 +1226,6 @@
{
"children": [
{
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
"root_type": "Expense"
}
@@ -1216,36 +1236,6 @@
{
"children": [
{
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Intereses de obligaciones y bonos, otras empresas",
"root_type": "Expense"
}
@@ -1262,92 +1252,6 @@
{
"children": [
{
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
"root_type": "Expense"
}
@@ -1480,11 +1384,11 @@
{
"children": [
{
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
+ "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
"root_type": "Expense"
}
],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
+ "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
"root_type": "Expense"
},
{
@@ -1550,11 +1454,11 @@
{
"children": [
{
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
"root_type": "Expense"
}
],
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
"root_type": "Expense"
}
],
@@ -1564,11 +1468,97 @@
{
"children": [
{
- "name": "Diferencias negativas de cambio",
+ "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
"root_type": "Expense"
}
],
- "name": "Diferencias negativas de cambio",
+ "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
"root_type": "Expense"
},
{
@@ -1580,6 +1570,16 @@
],
"name": "Gastos financieros por actualizaci\u00f3n de provisiones",
"root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias negativas de cambio",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Diferencias negativas de cambio",
+ "root_type": "Expense"
}
],
"name": "Gastos financieros",
@@ -1590,15 +1590,15 @@
{
"children": [
{
- "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
+ "children": [
+ {
+ "name": "P\u00e9rdida soportada(part\u00edcipe o asociado no gestor)",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
"root_type": "Expense"
- }
- ],
- "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
- "root_type": "Expense"
- },
- {
- "children": [
+ },
{
"children": [
{
@@ -1608,49 +1608,19 @@
],
"name": "Beneficio transferido (gestor)",
"root_type": "Expense"
- },
+ }
+ ],
+ "name": "Resultados de operaciones en com\u00fan",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
{
- "children": [
- {
- "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
- "root_type": "Expense"
- }
- ],
- "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "root_type": "Expense"
- }
- ],
- "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias a entidades",
- "root_type": "Expense"
- }
- ],
- "name": "Ayudas no monetarias a entidades",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias individuales",
- "root_type": "Expense"
- }
- ],
- "name": "Ayudas no monetarias individuales",
+ "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
"root_type": "Expense"
}
],
- "name": "Ayudas no monetarias",
+ "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
"root_type": "Expense"
},
{
@@ -1712,15 +1682,15 @@
{
"children": [
{
- "children": [
- {
- "name": "P\u00e9rdida soportada(part\u00edcipe o asociado no gestor)",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
+ "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
"root_type": "Expense"
- },
+ }
+ ],
+ "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
{
"children": [
{
@@ -1730,29 +1700,49 @@
],
"name": "Beneficio transferido (gestor)",
"root_type": "Expense"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "root_type": "Expense"
- },
- {
- "children": [
+ },
{
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
+ "children": [
+ {
+ "name": "Ayudas no monetarias a entidades",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ayudas no monetarias a entidades",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Ayudas no monetarias individuales",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ayudas no monetarias individuales",
"root_type": "Expense"
}
],
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
- "root_type": "Expense"
- }
- ],
- "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
+ "name": "Ayudas no monetarias",
"root_type": "Expense"
},
{
@@ -1764,6 +1754,16 @@
],
"name": "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables",
"root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
+ "root_type": "Expense"
}
],
"name": "Ayudas monetarias de la entidad y otros gastos de gesti\u00f3n",
@@ -1774,52 +1774,16 @@
{
"children": [
{
- "name": "Otros gastos sociales",
+ "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
"root_type": "Expense"
}
],
- "name": "Otros gastos sociales",
+ "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
"root_type": "Expense"
},
{
"children": [
{
- "name": "Sueldos y salarios",
- "root_type": "Expense"
- }
- ],
- "name": "Sueldos y salarios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Seguridad Social a cargo de la empresa",
- "root_type": "Expense"
- }
- ],
- "name": "Seguridad Social a cargo de la empresa",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Indemnizaciones",
- "root_type": "Expense"
- }
- ],
- "name": "Indemnizaciones",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de personal",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
"children": [
{
"name": "Ajustes negativos en IVA de inversiones",
@@ -1846,6 +1810,32 @@
{
"children": [
{
+ "children": [
+ {
+ "name": "Ajustes positivos en IVA de activo corriente",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes positivos en IVA de activo corriente",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes positivos en IVA de inversiones",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes positivos en IVA de inversiones",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes positivos en la imposici\u00f3n indirecta",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "Devoluci\u00f3n de impuestos",
"root_type": "Expense"
}
@@ -1898,42 +1888,6 @@
],
"name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
"root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de inversiones",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en IVA de inversiones",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n indirecta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
}
],
"name": "Tributos",
@@ -1982,16 +1936,52 @@
{
"children": [
{
- "name": "Devoluciones de compras de bienes destinados a la actividad",
+ "name": "Descuentos sobre compras por pronto pago de materias primas",
"root_type": "Expense"
}
],
- "name": "Devoluciones de compras de bienes destinados a la actividad",
+ "name": "Descuentos sobre compras por pronto pago de materias primas",
"root_type": "Expense"
},
{
"children": [
{
+ "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados por otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Trabajos realizados por otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Devoluciones de compras de materias primas",
"root_type": "Expense"
}
@@ -2002,6 +1992,16 @@
{
"children": [
{
+ "name": "Devoluciones de compras de bienes destinados a la actividad",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Devoluciones de compras de bienes destinados a la actividad",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "Devoluciones de compras de otros aprovisionamientos",
"root_type": "Expense"
}
@@ -2028,22 +2028,22 @@
{
"children": [
{
- "name": "\"Rappels\" por compras de bienes destinados a la actividad",
- "root_type": "Expense"
- }
- ],
- "name": "\"Rappels\" por compras de bienes destinados a la actividad",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "\"Rappels\" por compras de materias primas",
"root_type": "Expense"
}
],
"name": "\"Rappels\" por compras de materias primas",
"root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" por compras de bienes destinados a la actividad",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "\"Rappels\" por compras de bienes destinados a la actividad",
+ "root_type": "Expense"
}
],
"name": "\u201cRappels\u201d por compras",
@@ -2052,52 +2052,6 @@
{
"children": [
{
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados por otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Trabajos realizados por otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Compras de bienes destinados a la actividad",
"root_type": "Expense"
}
@@ -2108,22 +2062,22 @@
{
"children": [
{
- "name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Compras de materias primas",
"root_type": "Expense"
}
],
"name": "Compras de materias primas",
"root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras de otros aprovisionamientos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Compras de otros aprovisionamientos",
+ "root_type": "Expense"
}
],
"name": "Compras",
@@ -2136,142 +2090,6 @@
{
"children": [
{
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de existencias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
"root_type": "Expense"
}
@@ -2282,6 +2100,16 @@
{
"children": [
{
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
"root_type": "Expense"
}
@@ -2312,16 +2140,6 @@
{
"children": [
{
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
"root_type": "Expense"
}
@@ -2336,6 +2154,40 @@
{
"children": [
{
+ "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro bienes del Patrimonio Hist\u00f3rico",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico",
+ "root_type": "Expense"
+ },
+ {
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
"root_type": "Expense"
}
@@ -2346,47 +2198,57 @@
{
"children": [
{
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
"root_type": "Expense"
}
],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de materias primas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de materias primas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de existencias",
"root_type": "Expense"
},
{
@@ -2480,22 +2342,114 @@
{
"children": [
{
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
"root_type": "Expense"
}
],
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
"root_type": "Expense"
},
{
"children": [
{
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
"root_type": "Expense"
}
],
"name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
"root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "root_type": "Expense"
}
],
"name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
@@ -2546,21 +2500,57 @@
{
"children": [
{
- "name": "Transportes",
+ "name": "Otros gastos sociales",
"root_type": "Expense"
}
],
- "name": "Transportes",
+ "name": "Otros gastos sociales",
"root_type": "Expense"
},
{
"children": [
{
- "name": "Servicios de profesionales independientes",
+ "name": "Sueldos y salarios",
"root_type": "Expense"
}
],
- "name": "Servicios de profesionales independientes",
+ "name": "Sueldos y salarios",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Seguridad Social a cargo de la empresa",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Seguridad Social a cargo de la empresa",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Indemnizaciones",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Indemnizaciones",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Gastos de personal",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Transportes",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Transportes",
"root_type": "Expense"
},
{
@@ -2576,26 +2566,6 @@
{
"children": [
{
- "name": "Otros servicios",
- "root_type": "Expense"
- }
- ],
- "name": "Otros servicios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "root_type": "Expense"
- }
- ],
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Primas de seguros",
"root_type": "Expense"
}
@@ -2606,11 +2576,31 @@
{
"children": [
{
- "name": "Suministros",
+ "name": "Otros servicios",
"root_type": "Expense"
}
],
- "name": "Suministros",
+ "name": "Otros servicios",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Servicios de profesionales independientes",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Servicios de profesionales independientes",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Publicidad, propaganda y relaciones p\u00fablicas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Publicidad, propaganda y relaciones p\u00fablicas",
"root_type": "Expense"
},
{
@@ -2636,6 +2626,16 @@
{
"children": [
{
+ "name": "Suministros",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Suministros",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "Reparaciones y conservaci\u00f3n",
"root_type": "Expense"
}
@@ -2732,22 +2732,22 @@
{
"children": [
{
- "name": "Otras donaciones y legados",
- "root_type": "Asset"
- }
- ],
- "name": "Otras donaciones y legados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Otras subvenciones",
"root_type": "Asset"
}
],
"name": "Otras subvenciones",
"root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras donaciones y legados",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otras donaciones y legados",
+ "root_type": "Asset"
}
],
"name": "Otras subvenciones, donaciones y legados",
@@ -2798,21 +2798,113 @@
{
"children": [
{
- "name": "Capital emitido pendiente de inscripci\u00f3n",
+ "children": [
+ {
+ "name": "Reservas por acciones propias aceptadas en garant\u00eda",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Reservas por acciones propias aceptadas en garant\u00eda",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas para acciones o participaciones de la sociedad dominante",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Reservas para acciones o participaciones de la sociedad dominante",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas estatutarias",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Reservas estatutarias",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva por capital amortizado",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Reserva por capital amortizado",
"root_type": "Asset"
}
],
- "name": "Capital emitido pendiente de inscripci\u00f3n",
+ "name": "Reservas especiales",
"root_type": "Asset"
},
{
"children": [
{
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
"root_type": "Asset"
}
],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva Legal",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Reserva Legal",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas voluntarias",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Reservas voluntarias",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportaciones de socios o propietarios",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Aportaciones de socios o propietarios",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias por ajuste del capital a euros",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Diferencias por ajuste del capital a euros",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Reservas y otros instrumentos de patrimonio",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Capital emitido pendiente de inscripci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Capital emitido pendiente de inscripci\u00f3n",
"root_type": "Asset"
},
{
@@ -2838,6 +2930,16 @@
{
"children": [
{
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
"root_type": "Asset"
}
@@ -2864,156 +2966,16 @@
{
"children": [
{
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas asociadas",
+ "name": "Efectos a pagar",
"root_type": "Asset"
}
],
- "name": "Proveedores de inmovilizado, partes vinculadas",
+ "name": "Efectos a pagar",
"root_type": "Asset"
},
{
"children": [
{
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras deudas, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras deudas, con otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas, con otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas con partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Proveedores de inmovilizado",
"root_type": "Asset"
}
@@ -3024,11 +2986,21 @@
{
"children": [
{
- "name": "Efectos a pagar",
+ "name": "Deudas",
"root_type": "Asset"
}
],
- "name": "Efectos a pagar",
+ "name": "Deudas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligaciones y bonos",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Obligaciones y bonos",
"root_type": "Asset"
},
{
@@ -3064,16 +3036,6 @@
{
"children": [
{
- "name": "Deudas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Pasivos por derivados financieros",
"root_type": "Asset"
}
@@ -3084,16 +3046,6 @@
{
"children": [
{
- "name": "Obligaciones y bonos",
- "root_type": "Asset"
- }
- ],
- "name": "Obligaciones y bonos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Acreedores por arrendamiento financiero",
"root_type": "Asset"
}
@@ -3256,62 +3208,6 @@
{
"children": [
{
- "name": "Asociados, parte no desembolsada en asociaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Asociados, parte no desembolsada en asociaciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": " Fundadores, parte no desembolsada en fundaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Fundadores, parte no desembolsada en fundaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Fundadores/asociados por desembolsos no exigidos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Capital",
- "root_type": "Asset"
- }
- ],
- "name": "Capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Fondo social",
- "root_type": "Asset"
- }
- ],
- "name": "Fondo social",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Dotaci\u00f3n fundacional",
- "root_type": "Asset"
- }
- ],
- "name": "Dotaci\u00f3n fundacional",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Asociados, por aportaciones no dinerarias pendientes, en asociaciones",
"root_type": "Asset"
}
@@ -3352,6 +3248,62 @@
],
"name": "Acciones o participaciones propias en situaciones especiales",
"root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Capital",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Fondo social",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Fondo social",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Asociados, parte no desembolsada en asociaciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Asociados, parte no desembolsada en asociaciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": " Fundadores, parte no desembolsada en fundaciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Fundadores, parte no desembolsada en fundaciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Fundadores/asociados por desembolsos no exigidos",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotaci\u00f3n fundacional",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Dotaci\u00f3n fundacional",
+ "root_type": "Asset"
}
],
"name": "Capital",
@@ -3362,108 +3314,16 @@
{
"children": [
{
- "name": "Aportaciones de socios o propietarios",
+ "name": "Dep\u00f3sitos recibidos",
"root_type": "Asset"
}
],
- "name": "Aportaciones de socios o propietarios",
+ "name": "Dep\u00f3sitos recibidos",
"root_type": "Asset"
},
{
"children": [
{
- "name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
- }
- ],
- "name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reservas estatutarias",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas estatutarias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reserva por capital amortizado",
- "root_type": "Asset"
- }
- ],
- "name": "Reserva por capital amortizado",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas especiales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reserva Legal",
- "root_type": "Asset"
- }
- ],
- "name": "Reserva Legal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reservas voluntarias",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas voluntarias",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas y otros instrumentos de patrimonio",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Anticipos recibidos por ventas o prestaciones de servicios",
"root_type": "Asset"
}
@@ -3480,19 +3340,159 @@
],
"name": "Fianzas recibidas",
"root_type": "Asset"
+ }
+ ],
+ "name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado, empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Proveedores de inmovilizado, empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado, otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Proveedores de inmovilizado, otras partes vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado, empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Proveedores de inmovilizado, empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Proveedores de inmovilizado, partes vinculadas",
+ "root_type": "Asset"
},
{
"children": [
{
- "name": "Dep\u00f3sitos recibidos",
+ "children": [
+ {
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
"root_type": "Asset"
}
],
- "name": "Dep\u00f3sitos recibidos",
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero, empresas de grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero, empresas de grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero, empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero, empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero, partes vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otras deudas, empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otras deudas, empresas asociadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras deudas, empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otras deudas, empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras deudas, con otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otras deudas, con otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otras deudas con partes vinculadas",
"root_type": "Asset"
}
],
- "name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
+ "name": "Deudas con partes vinculadas",
"root_type": "Asset"
}
],
@@ -3606,76 +3606,6 @@
{
"children": [
{
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de mobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de mobiliario",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otras instaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de otras instaciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de utillaje",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de utillaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Deterioro de valor de otro inmovilizado material",
"root_type": "Asset"
}
@@ -3696,6 +3626,76 @@
{
"children": [
{
+ "name": "Deterioro de valor de mobiliario",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de mobiliario",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de utillaje",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de utillaje",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de construcciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de terrenos y bienes naturales",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de otras instaciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de otras instaciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Deterioro de valor de maquinaria",
"root_type": "Asset"
}
@@ -3710,20 +3710,6 @@
{
"children": [
{
- "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de archivos",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de archivos",
- "root_type": "Asset"
- },
- {
"name": "Deterioro de valor de bienes inmuebles",
"root_type": "Asset"
},
@@ -3740,6 +3726,16 @@
{
"children": [
{
+ "name": "Deterioro de valor de archivos",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de archivos",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Deterioro de valor de bienes muebles",
"root_type": "Asset"
}
@@ -3756,6 +3752,10 @@
],
"name": "Deterioro de valor de Museos",
"root_type": "Asset"
+ },
+ {
+ "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico",
+ "root_type": "Asset"
}
],
"name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico",
@@ -3786,16 +3786,6 @@
{
"children": [
{
- "name": "Deterioro del valor sobre activos cedidos en uso",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor sobre activos cedidos en uso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
"root_type": "Asset"
}
@@ -3806,6 +3796,16 @@
{
"children": [
{
+ "name": "Deterioro del valor sobre activos cedidos en uso",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro del valor sobre activos cedidos en uso",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Deterioro del valor de investigaci\u00f3n",
"root_type": "Asset"
}
@@ -3872,11 +3872,11 @@
{
"children": [
{
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
+ "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
"root_type": "Asset"
}
],
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
+ "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
"root_type": "Asset"
},
{
@@ -3892,11 +3892,11 @@
{
"children": [
{
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
+ "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
"root_type": "Asset"
}
],
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
+ "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
"root_type": "Asset"
}
],
@@ -3912,230 +3912,16 @@
{
"children": [
{
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "name": "Maquinaria en montaje",
"root_type": "Asset"
}
],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
+ "name": "Maquinaria en montaje",
"root_type": "Asset"
},
{
"children": [
{
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otras instaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otras instaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cesiones de uso del inmovilizado intangible",
- "root_type": "Asset"
- }
- ],
- "name": "Cesiones de uso del inmovilizado intangible",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cesiones de uso del inmovilizado material",
- "root_type": "Asset"
- }
- ],
- "name": "Cesiones de uso del inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cesiones de uso de las inversiones inmobiliarias",
- "root_type": "Asset"
- }
- ],
- "name": "Cesiones de uso de las inversiones inmobiliarias",
- "root_type": "Asset"
- }
- ],
- "name": "Cesiones de uso sin contraprestaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado y otras cuentas correctoras",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Equipos para procesos de informaci\u00f3n en montaje",
"root_type": "Asset"
}
@@ -4166,16 +3952,6 @@
{
"children": [
{
- "name": "Maquinaria en montaje",
- "root_type": "Asset"
- }
- ],
- "name": "Maquinaria en montaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Instalaciones t\u00e9cnicas en montaje",
"root_type": "Asset"
}
@@ -4202,29 +3978,23 @@
{
"children": [
{
- "name": "Inversiones en terrenos y bienes naturales",
+ "name": "Utillaje",
"root_type": "Asset"
}
],
- "name": "Inversiones en terrenos y bienes naturales",
+ "name": "Utillaje",
"root_type": "Asset"
},
{
"children": [
{
- "name": "Inversiones en construcciones",
+ "name": "Instalaciones t\u00e9cnicas",
"root_type": "Asset"
}
],
- "name": "Inversiones en construcciones",
+ "name": "Instalaciones t\u00e9cnicas",
"root_type": "Asset"
- }
- ],
- "name": "Inversiones inmobiliarias",
- "root_type": "Asset"
- },
- {
- "children": [
+ },
{
"children": [
{
@@ -4278,16 +4048,6 @@
{
"children": [
{
- "name": "Utillaje",
- "root_type": "Asset"
- }
- ],
- "name": "Utillaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Maquinaria",
"root_type": "Asset"
}
@@ -4298,16 +4058,6 @@
{
"children": [
{
- "name": "Instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Construcciones",
"root_type": "Asset"
}
@@ -4420,32 +4170,16 @@
{
"children": [
{
- "name": "Dep\u00f3sitos constituidos",
+ "name": "Inversiones financieras en instrumentos de patrimonio",
"root_type": "Asset"
}
],
- "name": "Dep\u00f3sitos constituidos",
+ "name": "Inversiones financieras en instrumentos de patrimonio",
"root_type": "Asset"
},
{
"children": [
{
- "name": "Fianzas constituidas",
- "root_type": "Asset"
- }
- ],
- "name": "Fianzas constituidas",
- "root_type": "Asset"
- }
- ],
- "name": "Fianzas y dep\u00f3sitos constituidos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
"root_type": "Asset"
}
@@ -4466,6 +4200,26 @@
{
"children": [
{
+ "name": "Activos por derivados financieros",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Activos por derivados financieros",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos al personal",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cr\u00e9ditos al personal",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
"root_type": "Asset"
}
@@ -4492,36 +4246,6 @@
],
"name": "Valores representativos de deuda",
"root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activos por derivados financieros",
- "root_type": "Asset"
- }
- ],
- "name": "Activos por derivados financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos al personal",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos al personal",
- "root_type": "Asset"
}
],
"name": "Otras inversiones financieras",
@@ -4532,16 +4256,6 @@
{
"children": [
{
- "name": "Bienes muebles",
- "root_type": "Asset"
- }
- ],
- "name": "Bienes muebles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"children": [
{
"name": "Participaciones en otras partes vinculadas",
@@ -4608,6 +4322,16 @@
{
"children": [
{
+ "name": "Bienes muebles",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Bienes muebles",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Valores representativos de deuda de otras partes vinculadas",
@@ -4732,22 +4456,22 @@
{
"children": [
{
- "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico",
"root_type": "Asset"
}
],
"name": "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico",
"root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
+ "root_type": "Asset"
}
],
"name": "Anticipos sobre bienes del Patrimonio Hist\u00f3rico",
@@ -4756,6 +4480,282 @@
],
"name": "Bienes del patrimonio hist\u00f3rico",
"root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de construcciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de mobiliario",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de mobiliario",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de utillaje",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de utillaje",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de otras instaciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de otras instaciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cesiones de uso del inmovilizado material",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cesiones de uso del inmovilizado material",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Cesiones de uso de las inversiones inmobiliarias",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cesiones de uso de las inversiones inmobiliarias",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Cesiones de uso del inmovilizado intangible",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cesiones de uso del inmovilizado intangible",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cesiones de uso sin contraprestaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado y otras cuentas correctoras",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones en terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inversiones en terrenos y bienes naturales",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones en construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inversiones en construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inversiones inmobiliarias",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos constituidos",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Dep\u00f3sitos constituidos",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas constituidas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Fianzas constituidas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Fianzas y dep\u00f3sitos constituidos",
+ "root_type": "Asset"
}
],
"name": "Activo no corriente",
@@ -4772,18 +4772,6 @@
"children": [
{
"account_type": "Stock",
- "name": "Deterioro de valor de otros aprovisionamientos",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de otros aprovisionamientos",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
"name": "Deterioro de valor de los productos en curso",
"root_type": "Asset"
}
@@ -4796,11 +4784,11 @@
"children": [
{
"account_type": "Stock",
- "name": "Deterioro de valor de bienes destinados a la actividad",
+ "name": "Deterioro de valor de otros aprovisionamientos",
"root_type": "Asset"
}
],
- "name": "Deterioro de valor de bienes destinados a la actividad",
+ "name": "Deterioro de valor de otros aprovisionamientos",
"root_type": "Asset"
},
{
@@ -4820,6 +4808,18 @@
"children": [
{
"account_type": "Stock",
+ "name": "Deterioro de valor de bienes destinados a la actividad",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de bienes destinados a la actividad",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
"name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
"root_type": "Asset"
}
@@ -4949,18 +4949,6 @@
"children": [
{
"account_type": "Stock",
- "name": "Envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
"name": "Embalajes",
"root_type": "Asset"
}
@@ -5003,6 +4991,18 @@
],
"name": "Elementos y conjuntos incorporables",
"root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Envases",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Envases",
+ "root_type": "Asset"
}
],
"name": "Otros aprovisionamientos",
@@ -5016,11 +5016,11 @@
"children": [
{
"account_type": "Stock",
- "name": "Productos en curso B",
+ "name": "Productos en curso A",
"root_type": "Asset"
}
],
- "name": "Productos en curso B",
+ "name": "Productos en curso A",
"root_type": "Asset"
},
{
@@ -5028,11 +5028,11 @@
"children": [
{
"account_type": "Stock",
- "name": "Productos en curso A",
+ "name": "Productos en curso B",
"root_type": "Asset"
}
],
- "name": "Productos en curso A",
+ "name": "Productos en curso B",
"root_type": "Asset"
}
],
@@ -5109,18 +5109,6 @@
"children": [
{
"account_type": "Stock",
- "name": "Materiales recuperados B",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales recuperados B",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
"name": "Materiales recuperados A",
"root_type": "Asset"
}
@@ -5157,11 +5145,11 @@
"children": [
{
"account_type": "Stock",
- "name": "Residuos B",
+ "name": "Residuos A",
"root_type": "Asset"
}
],
- "name": "Residuos B",
+ "name": "Residuos A",
"root_type": "Asset"
},
{
@@ -5169,11 +5157,23 @@
"children": [
{
"account_type": "Stock",
- "name": "Residuos A",
+ "name": "Materiales recuperados B",
"root_type": "Asset"
}
],
- "name": "Residuos A",
+ "name": "Materiales recuperados B",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Residuos B",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Residuos B",
"root_type": "Asset"
}
],
@@ -5191,1073 +5191,15 @@
{
"children": [
{
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
- }
- ],
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
- },
- {
- "children": [
- {
"children": [
{
- "name": "Provisi\u00f3n a corto plazo para impuestos"
+ "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
+ "root_type": "Income"
}
],
- "name": "Provisi\u00f3n a corto plazo para impuestos"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n a corto plazo para otras responsabilidades"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo para otras responsabilidades"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
- }
- ],
- "name": "Provisiones a corto plazo"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero a corto plazo"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de deudas"
- }
- ],
- "name": "Intereses a corto plazo de deudas"
- },
- {
- "children": [
- {
- "name": "Deudas a corto plazo"
- }
- ],
- "name": "Deudas a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
- }
- ],
- "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
- },
- {
- "children": [
- {
- "name": "Deudas por efectos descontados"
- }
- ],
- "name": "Deudas por efectos descontados"
- },
- {
- "children": [
- {
- "name": "Deudas por operaciones de \u201cfactoring\u201d"
- }
- ],
- "name": "Deudas por operaciones de \u201cfactoring\u201d"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
- }
- ],
- "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado a corto plazo"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo"
- },
- {
- "children": [
- {
- "name": "Efectos a pagar a corto plazo"
- }
- ],
- "name": "Efectos a pagar a corto plazo"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito"
- }
- ],
- "name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito"
- },
- {
- "children": [
- {
- "name": "Dividendo activo a pagar"
- }
- ],
- "name": "Dividendo activo a pagar"
- }
- ],
- "name": "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo, partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
- }
- ],
- "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
- },
- {
- "children": [
- {
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras deudas a corto plazo con empresas asociadas"
- }
- ],
- "name": "Otras deudas a corto plazo con empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Otras deudas a corto plazo con otras partes vinculadas"
- }
- ],
- "name": "Otras deudas a corto plazo con otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Otras deudas a corto plazo con empresas del grupo"
- }
- ],
- "name": "Otras deudas a corto plazo con empresas del grupo"
- }
- ],
- "name": "Otras deudas a corto plazo con partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
- }
- ],
- "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de deudas con empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de deudas con empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de deudas con empresas del grupo"
- }
- ],
- "name": "Intereses a corto plazo de deudas con empresas del grupo"
- }
- ],
- "name": "Intereses a corto plazo de deudas con partes vinculadas"
- }
- ],
- "name": "Deudas a corto plazo con partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fianzas constituidas a corto plazo"
- }
- ],
- "name": "Fianzas constituidas a corto plazo"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos constituidos a corto plazo"
- }
- ],
- "name": "Dep\u00f3sitos constituidos a corto plazo"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos recibidos a corto plazo"
- }
- ],
- "name": "Dep\u00f3sitos recibidos a corto plazo"
- },
- {
- "children": [
- {
- "name": "Fianzas recibidas a corto plazo"
- }
- ],
- "name": "Fianzas recibidas a corto plazo"
- },
- {
- "children": [
- {
- "name": "Intereses cobrados por anticipado"
- }
- ],
- "name": "Intereses cobrados por anticipado"
- },
- {
- "children": [
- {
- "name": "Intereses pagados por anticipado"
- }
- ],
- "name": "Intereses pagados por anticipado"
- }
- ],
- "name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deudas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deudas"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de cr\u00e9ditos"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos"
- },
- {
- "children": [
- {
- "name": "Dividendo a cobrar"
- }
- ],
- "name": "Dividendo a cobrar"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo al personal"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo al personal"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo"
- },
- {
- "children": [
- {
- "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
- }
- ],
- "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
- },
- {
- "children": [
- {
- "name": "Imposiciones a corto plazo"
- }
- ],
- "name": "Imposiciones a corto plazo"
- }
- ],
- "name": "Otras inversiones financieras a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Participaciones a corto plazo en empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Participaciones a corto plazo en otras partes vinculadas"
- }
- ],
- "name": "Participaciones a corto plazo en otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Participaciones a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en partes vinculadas"
- }
- ],
- "name": "Inversiones financieras a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones y bonos amortizados"
- }
- ],
- "name": "Obligaciones y bonos amortizados"
- },
- {
- "children": [
- {
- "name": "Otros valores negociables amortizados"
- }
- ],
- "name": "Otros valores negociables amortizados"
- }
- ],
- "name": "Valores negociables amortizados"
- },
- {
- "children": [
- {
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
- }
- ],
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos a corto plazo"
- }
- ],
- "name": "Obligaciones y bonos a corto plazo"
- },
- {
- "children": [
- {
- "name": "Deudas representadas en otros valores negociables a corto plazo"
- }
- ],
- "name": "Deudas representadas en otros valores negociables a corto plazo"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
- }
- ],
- "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
- }
- ],
- "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
- }
- ],
- "name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
- },
- {
- "children": [
- {
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
- },
- {
- "children": [
- {
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
- },
- {
- "children": [
- {
- "name": "Caja, moneda extranjera"
- }
- ],
- "name": "Caja, moneda extranjera"
- },
- {
- "children": [
- {
- "name": "Inversiones a corto plazo de gran liquidez"
- }
- ],
- "name": "Inversiones a corto plazo de gran liquidez"
- },
- {
- "children": [
- {
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
- },
- {
- "children": [
- {
- "name": "Caja, euros"
- }
- ],
- "name": "Caja, euros"
- }
- ],
- "name": "Tesorer\u00eda"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
- }
- ],
- "name": "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
- }
- ],
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
- },
- {
- "children": [
- {
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
- }
- ],
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
- }
- ],
- "name": "Fundadores y asociados por desembolsos exigidos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos por derivados financieros a corto plazo"
- }
- ],
- "name": "Activos por derivados financieros a corto plazo"
- },
- {
- "children": [
- {
- "name": "Pasivos por derivados financieros a corto plazo"
- }
- ],
- "name": "Pasivos por derivados financieros a corto plazo"
- }
- ],
- "name": "Derivados financieros a corto plazo"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
- }
- ],
- "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
- },
- {
- "children": [
- {
- "name": "Partidas pendientes de aplicaci\u00f3n"
- }
- ],
- "name": "Partidas pendientes de aplicaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones de otras empresas"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones de otras empresas"
- },
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones en el patrimonio neto"
- },
- {
- "children": [
- {
- "name": "Dividendo activo a cuenta"
- }
- ],
- "name": "Dividendo activo a cuenta"
- },
- {
- "children": [
- {
- "name": "Titular de la explotaci\u00f3n"
- }
- ],
- "name": "Titular de la explotaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con patronos y otros"
- }
- ],
- "name": "Cuenta corriente con patronos y otros"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuenta corriente con empresas del grupo"
- }
- ],
- "name": "Cuenta corriente con empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con empresas asociadas"
- }
- ],
- "name": "Cuenta corriente con empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con otras partes vinculadas"
- }
- ],
- "name": "Cuenta corriente con otras partes vinculadas"
- }
- ],
- "name": "Cuenta corriente con otras personas y entidades vinculadas"
- }
- ],
- "name": "Otras cuentas no bancarias"
- }
- ],
- "name": "Cuentas financieras"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado material",
+ "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
"root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado material",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
+ },
{
"children": [
{
@@ -6277,16 +5219,6 @@
],
"name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
"root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
}
],
"name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
@@ -6295,11 +5227,21 @@
{
"children": [
{
- "name": "Beneficos por operaciones con obligaciones propias",
+ "name": "Beneficios procedentes de las inversiones inmobiliarias",
"root_type": "Income"
}
],
- "name": "Beneficos por operaciones con obligaciones propias",
+ "name": "Beneficios procedentes de las inversiones inmobiliarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes del inmovilizado material",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios procedentes del inmovilizado material",
"root_type": "Income"
},
{
@@ -6315,6 +5257,16 @@
{
"children": [
{
+ "name": "Beneficos por operaciones con obligaciones propias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficos por operaciones con obligaciones propias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
"name": "Beneficios procedentes del inmovilizado intangible",
"root_type": "Income"
}
@@ -6331,16 +5283,6 @@
{
"children": [
{
- "name": "Promociones de captaci\u00f3n de recursos",
- "root_type": "Income"
- }
- ],
- "name": "Promociones de captaci\u00f3n de recursos",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Cuotas de asociados y afiliados",
"root_type": "Income"
}
@@ -6351,6 +5293,16 @@
{
"children": [
{
+ "name": "Promociones de captaci\u00f3n de recursos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Promociones de captaci\u00f3n de recursos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
"name": "Ingresos por reintegro de ayudas y asignaciones",
"root_type": "Income"
}
@@ -6413,113 +5365,103 @@
{
"children": [
{
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "name": "Trabajos realizados para el inmovilizado material",
"root_type": "Income"
}
],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
+ "name": "Trabajos realizados para el inmovilizado material",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Trabajos realizados para la empresa",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
"root_type": "Income"
},
{
@@ -6611,52 +5553,6 @@
{
"children": [
{
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad",
"root_type": "Income"
}
@@ -6695,6 +5591,16 @@
{
"children": [
{
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
"name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
"root_type": "Income"
}
@@ -6711,16 +5617,6 @@
],
"name": "Exceso de provisi\u00f3n para impuestos",
"root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "root_type": "Income"
}
],
"name": "Exceso de provisiones",
@@ -6795,11 +5691,113 @@
{
"children": [
{
- "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
"root_type": "Income"
}
],
- "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
+ "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
"root_type": "Income"
}
],
@@ -6821,22 +5819,22 @@
{
"children": [
{
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
"root_type": "Income"
}
],
"name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
"root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
+ "root_type": "Income"
}
],
"name": "Subvenciones, donaciones y legados",
@@ -6847,16 +5845,6 @@
{
"children": [
{
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Ingresos por comisiones",
"root_type": "Income"
}
@@ -6919,6 +5907,16 @@
],
"name": "Ingresos por servicios diversos",
"root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
+ "root_type": "Income"
}
],
"name": "Otros ingresos de gesti\u00f3n",
@@ -6929,25 +5927,61 @@
{
"children": [
{
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
"root_type": "Income"
}
],
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "name": "Ingresos de participaciones en instrumentos de patrimonio",
"root_type": "Income"
},
{
"children": [
{
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "name": "Otros ingresos financieros",
"root_type": "Income"
- },
+ }
+ ],
+ "name": "Otros ingresos financieros",
+ "root_type": "Income"
+ },
+ {
+ "children": [
{
"children": [
{
@@ -6971,16 +6005,6 @@
{
"children": [
{
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
"root_type": "Income"
}
@@ -7017,6 +6041,26 @@
],
"name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
"root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "root_type": "Income"
}
],
"name": "Beneficios en participaciones y valores representativos de deuda",
@@ -7049,22 +6093,22 @@
{
"children": [
{
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
"root_type": "Income"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
"root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
+ "root_type": "Income"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo",
@@ -7075,6 +6119,16 @@
{
"children": [
{
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
"name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
"root_type": "Income"
}
@@ -7095,16 +6149,6 @@
{
"children": [
{
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
"root_type": "Income"
}
@@ -7179,57 +6223,11 @@
{
"children": [
{
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
+ "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
"root_type": "Income"
}
],
- "name": "Ingresos de participaciones en instrumentos de patrimonio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otros ingresos financieros",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos financieros",
+ "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
"root_type": "Income"
}
],
@@ -7243,42 +6241,6 @@
{
"children": [
{
- "name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Ventas de productos terminados Intracomunitarias",
"root_type": "Income"
}
@@ -7315,6 +6277,16 @@
{
"children": [
{
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
"name": "Ventas de mercader\u00edas Exportaci\u00f3n",
"root_type": "Income"
}
@@ -7331,16 +6303,6 @@
],
"name": "Ventas de mercader\u00edas en Espa\u00f1a",
"root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
}
],
"name": "Ventas de mercader\u00edas",
@@ -7423,91 +6385,35 @@
{
"children": [
{
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "name": "Prestaciones de servicios en Espa\u00f1a",
"root_type": "Income"
}
],
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "name": "Prestaciones de servicios en Espa\u00f1a",
"root_type": "Income"
},
{
"children": [
{
- "name": "\"Rappels\" sobre ventas de productos terminados",
+ "name": "Prestaciones de servicios fuera de la UE",
"root_type": "Income"
}
],
- "name": "\"Rappels\" sobre ventas de productos terminados",
+ "name": "Prestaciones de servicios fuera de la UE",
"root_type": "Income"
},
{
"children": [
{
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
+ "name": "Prestaciones de servicios Intracomunitarias",
"root_type": "Income"
}
],
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
+ "name": "Prestaciones de servicios Intracomunitarias",
"root_type": "Income"
}
],
- "name": "\"Rappels\" sobre ventas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes",
+ "name": "Prestaciones de servicios",
"root_type": "Income"
},
{
@@ -7561,6 +6467,98 @@
{
"children": [
{
+ "name": "Ventas de envases y embalajes en Espa\u00f1a",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de envases y embalajes en Espa\u00f1a",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de envases y embalajes Intracomunitarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes Exportaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de envases y embalajes Exportaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de envases y embalajes",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de subproductos y residuos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de subproductos y residuos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de productos semiterminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de productos semiterminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de mercader\u00edas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de mercader\u00edas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Devoluciones de ventas de productos semiterminados",
"root_type": "Income"
}
@@ -7581,16 +6579,6 @@
{
"children": [
{
- "name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Devoluciones de ventas de mercader\u00edas",
"root_type": "Income"
}
@@ -7601,6 +6589,16 @@
{
"children": [
{
+ "name": "Devoluciones de ventas de productos terminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Devoluciones de ventas de productos terminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
"name": "Devoluciones de ventas de envases y embalajes",
"root_type": "Income"
}
@@ -7621,6 +6619,16 @@
{
"children": [
{
+ "name": "Variaci\u00f3n de existencias de productos en curso",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos en curso",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
"name": "Variaci\u00f3n de existencias de productos terminados",
"root_type": "Income"
}
@@ -7641,16 +6649,6 @@
{
"children": [
{
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Variaci\u00f3n de existencias de productos semiterminados",
"root_type": "Income"
}
@@ -7661,59 +6659,1061 @@
],
"name": "Variaci\u00f3n de existencias",
"root_type": "Income"
+ }
+ ],
+ "name": "Ventas e ingresos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Efectos a pagar a corto plazo"
+ }
+ ],
+ "name": "Efectos a pagar a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ }
+ ],
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero a corto plazo"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado a corto plazo"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n a corto plazo para impuestos"
+ }
+ ],
+ "name": "Provisi\u00f3n a corto plazo para impuestos"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado"
+ }
+ ],
+ "name": "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n a corto plazo para otras responsabilidades"
+ }
+ ],
+ "name": "Provisi\u00f3n a corto plazo para otras responsabilidades"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
+ }
+ ],
+ "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
+ }
+ ],
+ "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
+ }
+ ],
+ "name": "Provisiones a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas a corto plazo"
+ }
+ ],
+ "name": "Deudas a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendo activo a pagar"
+ }
+ ],
+ "name": "Dividendo activo a pagar"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
+ }
+ ],
+ "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas por efectos descontados"
+ }
+ ],
+ "name": "Deudas por efectos descontados"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas por operaciones de \u201cfactoring\u201d"
+ }
+ ],
+ "name": "Deudas por operaciones de \u201cfactoring\u201d"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
+ }
+ ],
+ "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
+ }
+ ],
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito"
+ }
+ ],
+ "name": "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos"
},
{
"children": [
{
"children": [
{
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
+ "children": [
+ {
+ "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
+ }
+ ],
+ "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo"
+ }
+ ],
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
+ }
+ ],
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
}
],
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas"
},
{
"children": [
{
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
}
],
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
+ "name": "Proveedores de inmovilizado a corto plazo, partes vinculadas"
},
{
"children": [
{
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
+ "children": [
+ {
+ "name": "Otras deudas a corto plazo con empresas asociadas"
+ }
+ ],
+ "name": "Otras deudas a corto plazo con empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras deudas a corto plazo con otras partes vinculadas"
+ }
+ ],
+ "name": "Otras deudas a corto plazo con otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras deudas a corto plazo con empresas del grupo"
+ }
+ ],
+ "name": "Otras deudas a corto plazo con empresas del grupo"
}
],
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
+ "name": "Otras deudas a corto plazo con partes vinculadas"
},
{
"children": [
{
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
}
],
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
+ "name": "Acreedores por arrendamiento financiero a corto plazo, partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas con empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas con empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con partes vinculadas"
}
],
- "name": "Trabajos realizados para la empresa",
- "root_type": "Income"
+ "name": "Deudas a corto plazo con partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar"
+ }
+ ],
+ "name": "Dividendo a cobrar"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo al personal"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo al personal"
+ },
+ {
+ "children": [
+ {
+ "name": "Imposiciones a corto plazo"
+ }
+ ],
+ "name": "Imposiciones a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deudas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deudas"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
+ }
+ ],
+ "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado"
+ }
+ ],
+ "name": "Otras inversiones financieras a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones a corto plazo de gran liquidez"
+ }
+ ],
+ "name": "Inversiones a corto plazo de gran liquidez"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja, euros"
+ }
+ ],
+ "name": "Caja, euros"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja, moneda extranjera"
+ }
+ ],
+ "name": "Caja, moneda extranjera"
+ }
+ ],
+ "name": "Tesorer\u00eda"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
+ }
+ ],
+ "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Obligaciones y bonos amortizados"
+ }
+ ],
+ "name": "Obligaciones y bonos amortizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros valores negociables amortizados"
+ }
+ ],
+ "name": "Otros valores negociables amortizados"
+ }
+ ],
+ "name": "Valores negociables amortizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligaciones y bonos a corto plazo"
+ }
+ ],
+ "name": "Obligaciones y bonos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas representadas en otros valores negociables a corto plazo"
+ }
+ ],
+ "name": "Deudas representadas en otros valores negociables a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas"
+ }
+ ],
+ "name": "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Participaciones a corto plazo en empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en otras partes vinculadas"
+ }
+ ],
+ "name": "Participaciones a corto plazo en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Participaciones a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en partes vinculadas"
+ }
+ ],
+ "name": "Inversiones financieras a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses pagados por anticipado"
+ }
+ ],
+ "name": "Intereses pagados por anticipado"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas constituidas a corto plazo"
+ }
+ ],
+ "name": "Fianzas constituidas a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos constituidos a corto plazo"
+ }
+ ],
+ "name": "Dep\u00f3sitos constituidos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos recibidos a corto plazo"
+ }
+ ],
+ "name": "Dep\u00f3sitos recibidos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas recibidas a corto plazo"
+ }
+ ],
+ "name": "Fianzas recibidas a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses cobrados por anticipado"
+ }
+ ],
+ "name": "Intereses cobrados por anticipado"
+ }
+ ],
+ "name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendo activo a cuenta"
+ }
+ ],
+ "name": "Dividendo activo a cuenta"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
+ },
+ {
+ "children": [
+ {
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
+ }
+ ],
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
+ }
+ ],
+ "name": "Fundadores y asociados por desembolsos exigidos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pasivos por derivados financieros a corto plazo"
+ }
+ ],
+ "name": "Pasivos por derivados financieros a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos por derivados financieros a corto plazo"
+ }
+ ],
+ "name": "Activos por derivados financieros a corto plazo"
+ }
+ ],
+ "name": "Derivados financieros a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
+ }
+ ],
+ "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
+ },
+ {
+ "children": [
+ {
+ "name": "Partidas pendientes de aplicaci\u00f3n"
+ }
+ ],
+ "name": "Partidas pendientes de aplicaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones de otras empresas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones de otras empresas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones en el patrimonio neto"
+ },
+ {
+ "children": [
+ {
+ "name": "Titular de la explotaci\u00f3n"
+ }
+ ],
+ "name": "Titular de la explotaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con patronos y otros"
+ }
+ ],
+ "name": "Cuenta corriente con patronos y otros"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con empresas del grupo"
+ }
+ ],
+ "name": "Cuenta corriente con empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con empresas asociadas"
+ }
+ ],
+ "name": "Cuenta corriente con empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con otras partes vinculadas"
+ }
+ ],
+ "name": "Cuenta corriente con otras partes vinculadas"
+ }
+ ],
+ "name": "Cuenta corriente con otras personas y entidades vinculadas"
+ }
+ ],
+ "name": "Otras cuentas no bancarias"
}
],
- "name": "Ventas e ingresos",
- "root_type": "Income"
+ "name": "Cuentas financieras"
}
],
"name": "Plan General Contable ASOCIACIONES 2008",
- "parent_id": ""
+ "parent_id": null
}
}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_pymes.json b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_pymes.json
index 24b5eb0..71e5321 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_pymes.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_pymes.json
@@ -3,6 +3,1404 @@
"root": {
"children": [
{
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro del inmovilizado material",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro del inmovilizado material",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de materias primas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de materias primas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de existencias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para impuestos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para impuestos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n por contratos onerosos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por contratos onerosos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por operaciones comerciales",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Exceso de provisiones",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos excepcionales",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos excepcionales",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficos por operaciones con obligaciones propias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficos por operaciones con obligaciones propias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes de las inversiones inmobiliarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios procedentes de las inversiones inmobiliarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes del inmovilizado material",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios procedentes del inmovilizado material",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes del inmovilizado intangible",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios procedentes del inmovilizado intangible",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos semiterminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos semiterminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos en curso",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos en curso",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos terminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos terminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de mercader\u00edas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Devoluciones de ventas de mercader\u00edas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de envases y embalajes",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Devoluciones de ventas de envases y embalajes",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de subproductos y residuos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Devoluciones de ventas de subproductos y residuos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de productos semiterminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Devoluciones de ventas de productos semiterminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de productos terminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Devoluciones de ventas de productos terminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Devoluciones de ventas y operaciones similares",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de mercader\u00edas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de mercader\u00edas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de productos semiterminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de productos semiterminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de subproductos y residuos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de subproductos y residuos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de productos terminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de productos terminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes Exportaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de envases y embalajes Exportaci\u00f3n",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de envases y embalajes Intracomunitarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes en Espa\u00f1a",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de envases y embalajes en Espa\u00f1a",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de envases y embalajes",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de productos semiterminados Intracomunitarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados en Espa\u00f1a",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de productos semiterminados en Espa\u00f1a",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados Exportaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de productos semiterminados Exportaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de productos semiterminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos en Espa\u00f1a",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos en Espa\u00f1a",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados en Espa\u00f1a",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de productos terminados en Espa\u00f1a",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados Exportaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de productos terminados Exportaci\u00f3n",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de productos terminados Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de productos terminados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios en Espa\u00f1a",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Prestaciones de servicios en Espa\u00f1a",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Prestaciones de servicios Intracomunitarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios fuera de la UE",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Prestaciones de servicios fuera de la UE",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Prestaciones de servicios",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas en Espa\u00f1a",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas en Espa\u00f1a",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado material",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado material",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Trabajos realizados para la empresa",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida transferido (gestor)",
+ "root_type": "Income"
+ }
+ ],
+ "name": "P\u00e9rdida transferido (gestor)",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Resultados de operaciones en com\u00fan",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por arrendamientos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos por arrendamientos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por servicios al personal",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos por servicios al personal",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por comisiones",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos por comisiones",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por servicios diversos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos por servicios diversos",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Otros ingresos de gesti\u00f3n",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Subvenciones, donaciones y legados",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Diferencias positivas de cambio",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Diferencias positivas de cambio",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de valores representativos de deuda, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de valores representativos de deuda, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de valores representativos de deuda, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Beneficios en participaciones y valores representativos de deuda",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ingresos financieros",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Otros ingresos financieros",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ingresos financieros",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Ventas e ingresos",
+ "root_type": "Income"
+ },
+ {
"account_type": "Stock",
"children": [
{
@@ -44,37 +1442,6 @@
"children": [
{
"account_type": "Stock",
- "name": "Productos en curso A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso A",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos en curso B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
"name": "Elementos y conjuntos incorporables",
"root_type": "Asset"
}
@@ -99,11 +1466,11 @@
"children": [
{
"account_type": "Stock",
- "name": "Envases",
+ "name": "Repuestos",
"root_type": "Asset"
}
],
- "name": "Envases",
+ "name": "Repuestos",
"root_type": "Asset"
},
{
@@ -123,11 +1490,11 @@
"children": [
{
"account_type": "Stock",
- "name": "Repuestos",
+ "name": "Materiales diversos",
"root_type": "Asset"
}
],
- "name": "Repuestos",
+ "name": "Materiales diversos",
"root_type": "Asset"
},
{
@@ -135,11 +1502,11 @@
"children": [
{
"account_type": "Stock",
- "name": "Materiales diversos",
+ "name": "Envases",
"root_type": "Asset"
}
],
- "name": "Materiales diversos",
+ "name": "Envases",
"root_type": "Asset"
},
{
@@ -166,6 +1533,68 @@
"children": [
{
"account_type": "Stock",
+ "name": "Mercader\u00edas A",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Mercader\u00edas A",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Mercader\u00edas B",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Mercader\u00edas B",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Comerciales",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos en curso B",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Productos en curso B",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos en curso A",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Productos en curso A",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Productos en curso",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
"name": "Productos terminados B",
"root_type": "Asset"
}
@@ -197,11 +1626,11 @@
"children": [
{
"account_type": "Stock",
- "name": "Mercader\u00edas B",
+ "name": "Productos semiterminados A",
"root_type": "Asset"
}
],
- "name": "Mercader\u00edas B",
+ "name": "Productos semiterminados A",
"root_type": "Asset"
},
{
@@ -209,15 +1638,15 @@
"children": [
{
"account_type": "Stock",
- "name": "Mercader\u00edas A",
+ "name": "Productos semiterminados B",
"root_type": "Asset"
}
],
- "name": "Mercader\u00edas A",
+ "name": "Productos semiterminados B",
"root_type": "Asset"
}
],
- "name": "Comerciales",
+ "name": "Productos semiterminados",
"root_type": "Asset"
},
{
@@ -228,54 +1657,6 @@
"children": [
{
"account_type": "Stock",
- "name": "Subproductos B",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos B",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Residuos B",
- "root_type": "Asset"
- }
- ],
- "name": "Residuos B",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Residuos A",
- "root_type": "Asset"
- }
- ],
- "name": "Residuos A",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Subproductos A",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos A",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
"name": "Materiales recuperados A",
"root_type": "Asset"
}
@@ -294,6 +1675,54 @@
],
"name": "Materiales recuperados B",
"root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Residuos A",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Residuos A",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Residuos B",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Residuos B",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Subproductos A",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Subproductos A",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Subproductos B",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Subproductos B",
+ "root_type": "Asset"
}
],
"name": "Subproductos, residuos y materiales recuperados",
@@ -367,58 +1796,27 @@
"children": [
{
"account_type": "Stock",
- "name": "Deterioro de valor de las mercader\u00edas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de las mercader\u00edas",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
"name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
"root_type": "Asset"
}
],
"name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
"root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de las existencias",
- "root_type": "Asset"
- },
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "children": [
- {
- "account_type": "Stock",
- "name": "Productos semiterminados A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos semiterminados A",
- "root_type": "Asset"
},
{
"account_type": "Stock",
"children": [
{
"account_type": "Stock",
- "name": "Productos semiterminados B",
+ "name": "Deterioro de valor de las mercader\u00edas",
"root_type": "Asset"
}
],
- "name": "Productos semiterminados B",
+ "name": "Deterioro de valor de las mercader\u00edas",
"root_type": "Asset"
}
],
- "name": "Productos semiterminados",
+ "name": "Deterioro de valor de las existencias",
"root_type": "Asset"
}
],
@@ -432,45 +1830,149 @@
{
"children": [
{
- "name": "Provisi\u00f3n para actuaciones medioambientales",
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cr\u00e9ditos a empresas asociadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cr\u00e9ditos a otras partes vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cr\u00e9ditos a empresas del grupo",
"root_type": "Asset"
}
],
- "name": "Provisi\u00f3n para actuaciones medioambientales",
+ "name": "Cr\u00e9ditos a partes vinculadas",
"root_type": "Asset"
},
{
"children": [
{
- "name": "Provisi\u00f3n para otras responsabilidades",
+ "children": [
+ {
+ "name": "Valores representativos de deuda de otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Valores representativos de deuda de otras partes vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda de empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Valores representativos de deuda de empresas asociadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda de empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Valores representativos de deuda de empresas del grupo",
"root_type": "Asset"
}
],
- "name": "Provisi\u00f3n para otras responsabilidades",
+ "name": "Valores representativos de deuda de partes vinculadas",
"root_type": "Asset"
},
{
"children": [
{
- "name": "Provisi\u00f3n para impuestos",
+ "children": [
+ {
+ "name": "Participaciones en empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Participaciones en empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones en empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Participaciones en empresas asociadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones en otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Participaciones en otras partes vinculadas",
"root_type": "Asset"
}
],
- "name": "Provisi\u00f3n para impuestos",
+ "name": "Participaciones en partes vinculadas",
"root_type": "Asset"
},
{
"children": [
{
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
"root_type": "Asset"
}
],
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
+ "name": "Desembolsos pendientes sobre participaciones en partes vinculadas",
"root_type": "Asset"
}
],
- "name": "Provisiones",
+ "name": "Inversiones financieras en partes vinculadas",
"root_type": "Asset"
},
{
@@ -478,26 +1980,918 @@
{
"children": [
{
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "name": "Fianzas constituidas",
"root_type": "Asset"
}
],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "name": "Fianzas constituidas",
"root_type": "Asset"
},
{
"children": [
{
- "name": "Suscriptores de acciones",
+ "name": "Dep\u00f3sitos constituidos",
"root_type": "Asset"
}
],
- "name": "Suscriptores de acciones",
+ "name": "Dep\u00f3sitos constituidos",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Fianzas y dep\u00f3sitos constituidos",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones financieras en instrumentos de patrimonio",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inversiones financieras en instrumentos de patrimonio",
"root_type": "Asset"
},
{
"children": [
{
+ "name": "Valores representativos de deuda",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Valores representativos de deuda",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cr\u00e9ditos",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos al personal",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Cr\u00e9ditos al personal",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos por derivados financieros",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Activos por derivados financieros",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Imposiciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Imposiciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otras inversiones financieras",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones en construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inversiones en construcciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones en terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inversiones en terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inversiones inmobiliarias",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Equipos para procesos de informaci\u00f3n en montaje",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Equipos para procesos de informaci\u00f3n en montaje",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Maquinaria en montaje",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Maquinaria en montaje",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Construcciones en curso",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Construcciones en curso",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos para inmovilizaciones materiales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Anticipos para inmovilizaciones materiales",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Instalaciones t\u00e9cnicas en montaje",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Instalaciones t\u00e9cnicas en montaje",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inmovilizaciones materiales en curso",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Anticipos para inmovilizaciones intangibles",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Anticipos para inmovilizaciones intangibles",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Aplicaciones inform\u00e1ticas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Aplicaciones inform\u00e1ticas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Derechos de traspaso",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Derechos de traspaso",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Propiedad industrial",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Propiedad industrial",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Concesiones administrativas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Concesiones administrativas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Desarrollo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Desarrollo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Investigaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Investigaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inmovilizaciones intangibles",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Elementos de transporte",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Elementos de transporte",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Otro inmovilizado material",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otro inmovilizado material",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras instalaciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otras instalaciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Mobiliario",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Mobiliario",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Terrenos y bienes naturales",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Construcciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Maquinaria",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Maquinaria",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Utillaje",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Utillaje",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Inmovilizaciones materiales",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de mobiliario",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de mobiliario",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de otras instalaciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de otras instalaciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de utillaje",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de utillaje",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda de partes vinculadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de derechos de traspaso",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro del valor de derechos de traspaso",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de desarrollo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro del valor de desarrollo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de investigaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro del valor de investigaci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de propiedad industrial",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro del valor de propiedad industrial",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de concesiones administrativas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro del valor de concesiones administrativas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor del inmovilizado intangible",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de mobiliario",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de mobiliario",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de utillaje",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de utillaje",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de otras instaciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de otras instaciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de maquinaria",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de maquinaria",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de terrenos y bienes naturales",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de construcciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de elementos de transporte",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de elementos de transporte",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de otro inmovilizado material",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de otro inmovilizado material",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro del valor del inmovilizado material",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de construcciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de construcciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de los terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de los terrenos y bienes naturales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de las inversiones inmobiliarias",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones en empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones en empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones en empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones en empresas asociadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones en partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deterioro de valor de activos no corrientes",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Activo no corriente",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Suscriptores de acciones consideradas como pasivos financieros",
"root_type": "Asset"
}
@@ -508,6 +2902,16 @@
{
"children": [
{
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Capital emitido pendiente de inscripci\u00f3n",
"root_type": "Asset"
}
@@ -518,6 +2922,16 @@
{
"children": [
{
+ "name": "Suscriptores de acciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Suscriptores de acciones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Acciones o participaciones emitidas",
"root_type": "Asset"
}
@@ -600,6 +3014,16 @@
{
"children": [
{
+ "name": "Otras subvenciones, donaciones y legados",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otras subvenciones, donaciones y legados",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
@@ -622,16 +3046,6 @@
],
"name": "Ingresos fiscales a distribuir en varios ejercicios",
"root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados",
- "root_type": "Asset"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados",
- "root_type": "Asset"
}
],
"name": "Subvenciones, donaciones y ajustes por cambio de valor",
@@ -642,6 +3056,124 @@
{
"children": [
{
+ "name": "Acciones o participaciones propias en situaciones especiales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Acciones o participaciones propias en situaciones especiales",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital social",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Capital social",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Fondo social",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Fondo social",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Capital",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Socios por desembolsos no exigidos, capital social",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Socios por desembolsos no exigidos, capital social",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Socios por desembolsos no exigidos",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Socios por aportaciones no dinerarias pendientes, capital social",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Socios por aportaciones no dinerarias pendientes, capital social",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Socios por aportaciones no dinerarias pendientes",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Capital",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deudas representadas en otros valores negociables",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deudas representadas en otros valores negociables",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Efectos a pagar",
"root_type": "Asset"
}
@@ -718,16 +3250,6 @@
],
"name": "Deudas transformables en subvenciones, donaciones y legados",
"root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudas representadas en otros valores negociables",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas representadas en otros valores negociables",
- "root_type": "Asset"
}
],
"name": "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos",
@@ -776,16 +3298,6 @@
{
"children": [
{
- "name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Otras deudas, empresas asociadas",
"root_type": "Asset"
}
@@ -802,6 +3314,16 @@
],
"name": "Otras deudas, con otras partes vinculadas",
"root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras deudas, empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Otras deudas, empresas del grupo",
+ "root_type": "Asset"
}
],
"name": "Otras deudas con partes vinculadas",
@@ -812,16 +3334,6 @@
{
"children": [
{
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
"root_type": "Asset"
}
@@ -838,6 +3350,16 @@
],
"name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
"root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "root_type": "Asset"
}
],
"name": "Deudas con entidades de cr\u00e9dito vinculadas",
@@ -996,6 +3518,52 @@
{
"children": [
{
+ "name": "Provisi\u00f3n para actuaciones medioambientales",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisi\u00f3n para actuaciones medioambientales",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n para otras responsabilidades",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisi\u00f3n para otras responsabilidades",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n para impuestos",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisi\u00f3n para impuestos",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisiones",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Remanente",
"root_type": "Asset"
}
@@ -1032,6 +3600,36 @@
{
"children": [
{
+ "name": "Reserva Legal",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Reserva Legal",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias por ajuste del capital a euros",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Diferencias por ajuste del capital a euros",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportaciones de socios o propietarios",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Aportaciones de socios o propietarios",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Reservas por acciones propias aceptadas en garant\u00eda",
@@ -1078,36 +3676,6 @@
{
"children": [
{
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
- }
- ],
- "name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Aportaciones de socios o propietarios",
- "root_type": "Asset"
- }
- ],
- "name": "Aportaciones de socios o propietarios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Reservas voluntarias",
"root_type": "Asset"
}
@@ -1118,124 +3686,16 @@
{
"children": [
{
- "name": "Reserva Legal",
+ "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
"root_type": "Asset"
}
],
- "name": "Reserva Legal",
+ "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
"root_type": "Asset"
}
],
"name": "Reservas y otros instrumentos de patrimonio",
"root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acciones o participaciones propias en situaciones especiales",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones propias en situaciones especiales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por desembolsos no exigidos, capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por desembolsos no exigidos, capital social",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por desembolsos no exigidos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Capital social",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Fondo social",
- "root_type": "Asset"
- }
- ],
- "name": "Fondo social",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Capital",
- "root_type": "Asset"
- }
- ],
- "name": "Capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes",
- "root_type": "Asset"
- }
- ],
- "name": "Capital",
- "root_type": "Asset"
}
],
"name": "Financiaci\u00f3n B\u00e1sica",
@@ -1248,1532 +3708,6 @@
{
"children": [
{
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de existencias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para impuestos",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para impuestos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n por operaciones comerciales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisiones",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Devoluciones de ventas de envases y embalajes",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de envases y embalajes",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de subproductos y residuos",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas y operaciones similares",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "root_type": "Income"
- }
- ],
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "root_type": "Income"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Subvenciones, donaciones y legados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Diferencias positivas de cambio",
- "root_type": "Income"
- }
- ],
- "name": "Diferencias positivas de cambio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otros ingresos financieros",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos financieros",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en participaciones y valores representativos de deuda",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos por comisiones",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por comisiones",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "root_type": "Income"
- }
- ],
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida transferido (gestor)",
- "root_type": "Income"
- }
- ],
- "name": "P\u00e9rdida transferido (gestor)",
- "root_type": "Income"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios al personal",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por servicios al personal",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios diversos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por servicios diversos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por arrendamientos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por arrendamientos",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado intangible",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficos por operaciones con obligaciones propias",
- "root_type": "Income"
- }
- ],
- "name": "Beneficos por operaciones con obligaciones propias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos excepcionales",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos excepcionales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para la empresa",
- "root_type": "Income"
- }
- ],
- "name": "Ventas e ingresos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "Variaci\u00f3n de existencias de materias primas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado material",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado material",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos excepcionales",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos excepcionales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Suministros",
"root_type": "Expense"
}
@@ -2880,16 +3814,130 @@
{
"children": [
{
- "name": "Compras de mercader\u00edas",
+ "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
"root_type": "Expense"
}
],
- "name": "Compras de mercader\u00edas",
+ "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
"root_type": "Expense"
},
{
"children": [
{
+ "children": [
+ {
+ "name": "Ajustes positivos en IVA de activo corriente",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes positivos en IVA de activo corriente",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes positivos en IVA de inversiones",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes positivos en IVA de inversiones",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes positivos en la imposici\u00f3n indirecta",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Impuesto diferido",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Impuesto diferido",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Impuesto corriente",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Impuesto corriente",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Impuesto sobre beneficios",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros tributos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Otros tributos",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluci\u00f3n de impuestos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Devoluci\u00f3n de impuestos",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ajustes negativos en IVA de inversiones",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes negativos en IVA de inversiones",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes negativos en IVA de activo corriente",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes negativos en IVA de activo corriente",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Ajustes negativos en la imposici\u00f3n indirecta",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Tributos",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Trabajos realizados por otras empresas",
"root_type": "Expense"
}
@@ -2936,6 +3984,16 @@
{
"children": [
{
+ "name": "Compras de otros aprovisionamientos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Compras de otros aprovisionamientos",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "Compras de materias primas",
"root_type": "Expense"
}
@@ -2946,6 +4004,16 @@
{
"children": [
{
+ "name": "Compras de mercader\u00edas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Compras de mercader\u00edas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "\"Rappels\" por compras de otros aprovisionamientos",
@@ -3014,16 +4082,6 @@
],
"name": "Devoluciones de compras y operaciones similares",
"root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
}
],
"name": "Compras",
@@ -3054,22 +4112,22 @@
{
"children": [
{
- "name": "Otros gastos sociales",
- "root_type": "Expense"
- }
- ],
- "name": "Otros gastos sociales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Sueldos y salarios",
"root_type": "Expense"
}
],
"name": "Sueldos y salarios",
"root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros gastos sociales",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Otros gastos sociales",
+ "root_type": "Expense"
}
],
"name": "Gastos de personal",
@@ -3102,22 +4160,22 @@
{
"children": [
{
- "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Beneficio transferido (gestor)",
"root_type": "Expense"
}
],
"name": "Beneficio transferido (gestor)",
"root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
+ "root_type": "Expense"
}
],
"name": "Resultados de operaciones en com\u00fan",
@@ -3132,123 +4190,619 @@
{
"children": [
{
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
+ "name": "Variaci\u00f3n de existencias de mercader\u00edas",
"root_type": "Expense"
}
],
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
+ "name": "Variaci\u00f3n de existencias de mercader\u00edas",
"root_type": "Expense"
},
{
"children": [
{
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
+ "name": "Variaci\u00f3n de existencias de materias primas",
"root_type": "Expense"
}
],
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
+ "name": "Variaci\u00f3n de existencias de materias primas",
"root_type": "Expense"
},
{
"children": [
{
- "children": [
- {
- "name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de inversiones",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en IVA de inversiones",
+ "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
"root_type": "Expense"
}
],
- "name": "Ajustes positivos en la imposici\u00f3n indirecta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Impuesto diferido",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto diferido",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Impuesto corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto sobre beneficios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Devoluci\u00f3n de impuestos",
- "root_type": "Expense"
- }
- ],
- "name": "Devoluci\u00f3n de impuestos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otros tributos",
- "root_type": "Expense"
- }
- ],
- "name": "Otros tributos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes negativos en IVA de inversiones",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes negativos en IVA de inversiones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ajustes negativos en IVA de activo corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes negativos en IVA de activo corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes negativos en la imposici\u00f3n indirecta",
+ "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
"root_type": "Expense"
}
],
- "name": "Tributos",
+ "name": "Variaci\u00f3n de existencias",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos no comerciales",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de deudas, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de deudas, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas con entidades de cr\u00e9dito",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de deudas con entidades de cr\u00e9dito",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de deudas, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de deudas, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Intereses de deudas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros gastos financieros",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Otros gastos financieros",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias negativas de cambio",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Diferencias negativas de cambio",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Dividendos de pasivos, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Dividendos de pasivos, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Dividendos de pasivos, empresas del grupo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Dividendos de pasivos, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Gastos financieros",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por operaciones con obligaciones propias",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por operaciones con obligaciones propias",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de participaciones en partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes del inmovilizado material",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes del inmovilizado material",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos excepcionales",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Gastos excepcionales",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
"root_type": "Expense"
},
{
@@ -3358,6 +4912,16 @@
{
"children": [
{
+ "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "P\u00e9rdidas por deterioro del inmovilizado material",
"root_type": "Expense"
}
@@ -3390,32 +4954,6 @@
{
"children": [
{
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Expense"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "root_type": "Expense"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "root_type": "Expense"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
"root_type": "Expense"
}
@@ -3426,6 +4964,16 @@
{
"children": [
{
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
"root_type": "Expense"
}
@@ -3482,16 +5030,6 @@
],
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
"root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda",
@@ -3548,6 +5086,78 @@
{
"children": [
{
+ "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
"root_type": "Expense"
}
@@ -3588,558 +5198,10 @@
],
"name": "P\u00e9rdidas por deterioro de existencias",
"root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
- "root_type": "Expense"
}
],
"name": "P\u00e9rdidas por deterioro y otras dotaciones",
"root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos no comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de deudas, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Diferencias negativas de cambio",
- "root_type": "Expense"
- }
- ],
- "name": "Diferencias negativas de cambio",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otros gastos financieros",
- "root_type": "Expense"
- }
- ],
- "name": "Otros gastos financieros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros",
- "root_type": "Expense"
}
],
"name": "Compras y Gastos",
@@ -4152,6 +5214,120 @@
{
"children": [
{
+ "name": "Caja, euros"
+ }
+ ],
+ "name": "Caja, euros"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja, moneda extranjera"
+ }
+ ],
+ "name": "Caja, moneda extranjera"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones a corto plazo de gran liquidez"
+ }
+ ],
+ "name": "Inversiones a corto plazo de gran liquidez"
+ }
+ ],
+ "name": "Tesorer\u00eda"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fianzas recibidas a corto plazo"
+ }
+ ],
+ "name": "Fianzas recibidas a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses cobrados por anticipado"
+ }
+ ],
+ "name": "Intereses cobrados por anticipado"
+ },
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos recibidos a corto plazo"
+ }
+ ],
+ "name": "Dep\u00f3sitos recibidos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos constituidos a corto plazo"
+ }
+ ],
+ "name": "Dep\u00f3sitos constituidos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses pagados por anticipado"
+ }
+ ],
+ "name": "Intereses pagados por anticipado"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas constituidas a corto plazo"
+ }
+ ],
+ "name": "Fianzas constituidas a corto plazo"
+ }
+ ],
+ "name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Dividendo activo a cuenta"
}
],
@@ -4162,6 +5338,14 @@
{
"children": [
{
+ "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ },
+ {
+ "children": [
+ {
"name": "Desembolsos exigidos sobre participaciones de otras empresas"
}
],
@@ -4182,14 +5366,6 @@
}
],
"name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
}
],
"name": "Desembolsos exigidos sobre participaciones en el patrimonio neto"
@@ -4305,120 +5481,6 @@
{
"children": [
{
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
- },
- {
- "children": [
- {
- "name": "Inversiones a corto plazo de gran liquidez"
- }
- ],
- "name": "Inversiones a corto plazo de gran liquidez"
- },
- {
- "children": [
- {
- "name": "Caja, euros"
- }
- ],
- "name": "Caja, euros"
- },
- {
- "children": [
- {
- "name": "Caja, moneda extranjera"
- }
- ],
- "name": "Caja, moneda extranjera"
- },
- {
- "children": [
- {
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
- },
- {
- "children": [
- {
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
- },
- {
- "children": [
- {
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
- }
- ],
- "name": "Tesorer\u00eda"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fianzas recibidas a corto plazo"
- }
- ],
- "name": "Fianzas recibidas a corto plazo"
- },
- {
- "children": [
- {
- "name": "Fianzas constituidas a corto plazo"
- }
- ],
- "name": "Fianzas constituidas a corto plazo"
- },
- {
- "children": [
- {
- "name": "Intereses cobrados por anticipado"
- }
- ],
- "name": "Intereses cobrados por anticipado"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos recibidos a corto plazo"
- }
- ],
- "name": "Dep\u00f3sitos recibidos a corto plazo"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos constituidos a corto plazo"
- }
- ],
- "name": "Dep\u00f3sitos constituidos a corto plazo"
- },
- {
- "children": [
- {
- "name": "Intereses pagados por anticipado"
- }
- ],
- "name": "Intereses pagados por anticipado"
- }
- ],
- "name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Valores representativos de deuda a corto plazo"
}
],
@@ -4467,6 +5529,14 @@
{
"children": [
{
+ "name": "Imposiciones a corto plazo"
+ }
+ ],
+ "name": "Imposiciones a corto plazo"
+ },
+ {
+ "children": [
+ {
"name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
}
],
@@ -4487,14 +5557,6 @@
}
],
"name": "Intereses a corto plazo de valores representativos de deudas"
- },
- {
- "children": [
- {
- "name": "Imposiciones a corto plazo"
- }
- ],
- "name": "Imposiciones a corto plazo"
}
],
"name": "Otras inversiones financieras a corto plazo"
@@ -4504,14 +5566,214 @@
{
"children": [
{
- "name": "Proveedores de inmovilizado a corto plazo"
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
}
],
- "name": "Proveedores de inmovilizado a corto plazo"
+ "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas"
},
{
"children": [
{
+ "children": [
+ {
+ "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en otras partes vinculadas"
+ }
+ ],
+ "name": "Participaciones a corto plazo en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Participaciones a corto plazo en empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Participaciones a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas"
+ }
+ ],
+ "name": "Inversiones financieras a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito"
}
],
@@ -4520,18 +5782,10 @@
{
"children": [
{
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ "name": "Proveedores de inmovilizado a corto plazo"
}
],
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
- },
- {
- "children": [
- {
- "name": "Deudas a corto plazo"
- }
- ],
- "name": "Deudas a corto plazo"
+ "name": "Proveedores de inmovilizado a corto plazo"
},
{
"children": [
@@ -4560,6 +5814,14 @@
{
"children": [
{
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ }
+ ],
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Deudas por efectos descontados"
@@ -4607,14 +5869,6 @@
{
"children": [
{
- "name": "Provisi\u00f3n a corto plazo para impuestos"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo para impuestos"
- },
- {
- "children": [
- {
"name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
}
],
@@ -4623,6 +5877,14 @@
{
"children": [
{
+ "name": "Provisi\u00f3n a corto plazo para impuestos"
+ }
+ ],
+ "name": "Provisi\u00f3n a corto plazo para impuestos"
+ },
+ {
+ "children": [
+ {
"name": "Provisi\u00f3n a corto plazo para otras responsabilidades"
}
],
@@ -4646,6 +5908,14 @@
}
],
"name": "Provisiones a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas a corto plazo"
+ }
+ ],
+ "name": "Deudas a corto plazo"
}
],
"name": "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos"
@@ -4655,72 +5925,6 @@
{
"children": [
{
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
- }
- ],
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros valores negociables amortizados"
- }
- ],
- "name": "Otros valores negociables amortizados"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos amortizados"
- }
- ],
- "name": "Obligaciones y bonos amortizados"
- }
- ],
- "name": "Valores negociables amortizados"
- },
- {
- "children": [
- {
- "name": "Deudas representadas en otros valores negociables a corto plazo"
- }
- ],
- "name": "Deudas representadas en otros valores negociables a corto plazo"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
- }
- ],
- "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos a corto plazo"
- }
- ],
- "name": "Obligaciones y bonos a corto plazo"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
- }
- ],
- "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
- }
- ],
- "name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
}
],
@@ -4747,14 +5951,6 @@
{
"children": [
{
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- },
- {
- "children": [
- {
"name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
}
],
@@ -4767,6 +5963,14 @@
}
],
"name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
}
],
"name": "Deterioro de valor de participaciones a corto plazo en partes vinculadas"
@@ -4805,6 +6009,14 @@
{
"children": [
{
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ },
+ {
+ "children": [
+ {
"name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
}
],
@@ -4817,14 +6029,6 @@
}
],
"name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
}
],
"name": "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
@@ -4839,214 +6043,14 @@
{
"children": [
{
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
}
],
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
},
{
"children": [
{
- "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
- }
- ],
- "name": "Dividendo a cobrar de inversiones financieras en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo a partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Participaciones a corto plazo en empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Participaciones a corto plazo en otras partes vinculadas"
- }
- ],
- "name": "Participaciones a corto plazo en otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Participaciones a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de partes vinculadas"
- }
- ],
- "name": "Inversiones financieras a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
"name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
}
],
@@ -5059,14 +6063,6 @@
}
],
"name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
}
],
"name": "Proveedores de inmovilizado a corto plazo, partes vinculadas"
@@ -5084,18 +6080,18 @@
{
"children": [
{
- "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
- }
- ],
- "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
- },
- {
- "children": [
- {
"name": "Intereses a corto plazo de deudas con empresas del grupo"
}
],
"name": "Intereses a corto plazo de deudas con empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
}
],
"name": "Intereses a corto plazo de deudas con partes vinculadas"
@@ -5189,6 +6185,72 @@
}
],
"name": "Deudas a corto plazo con partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros valores negociables amortizados"
+ }
+ ],
+ "name": "Otros valores negociables amortizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligaciones y bonos amortizados"
+ }
+ ],
+ "name": "Obligaciones y bonos amortizados"
+ }
+ ],
+ "name": "Valores negociables amortizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas representadas en otros valores negociables a corto plazo"
+ }
+ ],
+ "name": "Deudas representadas en otros valores negociables a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
+ }
+ ],
+ "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligaciones y bonos a corto plazo"
+ }
+ ],
+ "name": "Obligaciones y bonos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo"
}
],
"name": "Cuentas financieras"
@@ -5196,6 +6258,31 @@
{
"children": [
{
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Remuneraciones pendientes de pago",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Remuneraciones pendientes de pago",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos de remuneraciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Anticipos de remuneraciones",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Personal"
+ },
+ {
"account_type": "Tax",
"children": [
{
@@ -5203,6 +6290,10 @@
"children": [
{
"account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 19%"
+ },
+ {
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 18%"
},
{
@@ -5219,10 +6310,6 @@
},
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 19%"
- },
- {
- "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 9%"
},
{
@@ -5276,26 +6363,26 @@
},
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 15%"
- },
- {
- "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 18%"
},
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica. Retenciones empresarios m\u00f3dulos 1%"
- },
- {
- "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 19%"
},
{
"account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. profesionales 15%"
+ },
+ {
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
},
{
"account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones empresarios m\u00f3dulos 1%"
+ },
+ {
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica. Retenciones act. agr\u00edcolas, ganaderas, forestales 2%"
},
{
@@ -5327,16 +6414,6 @@
"children": [
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica, IVA repercutido"
- }
- ],
- "name": "Hacienda P\u00fablica, IVA repercutido"
- },
- {
- "account_type": "Tax",
- "children": [
- {
- "account_type": "Tax",
"children": [
{
"account_type": "Tax",
@@ -5350,20 +6427,20 @@
"children": [
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por IVA"
+ "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
}
],
- "name": "Hacienda P\u00fablica, deudora por IVA"
+ "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
},
{
"account_type": "Tax",
"children": [
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
+ "name": "Hacienda P\u00fablica, deudora por IVA"
}
],
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
+ "name": "Hacienda P\u00fablica, deudora por IVA"
}
],
"name": "Hacienda P\u00fablica, deudora por diversos conceptos"
@@ -5426,7 +6503,13 @@
},
{
"account_type": "Tax",
- "name": "Hacienda P\u00fablica, IVA soportado"
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, IVA repercutido"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, IVA repercutido"
},
{
"account_type": "Tax",
@@ -5437,6 +6520,10 @@
}
],
"name": "Pasivos por diferencias temporarias imponibles"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, IVA soportado"
}
],
"name": "Administraciones p\u00fablicas"
@@ -5446,26 +6533,6 @@
{
"children": [
{
- "name": "Envases y embalajes a devolver a proveedores",
- "root_type": "Liability"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, efectos comerciales a pagar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, efectos comerciales a pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
"name": "Proveedores, empresas asociadas",
"root_type": "Liability"
}
@@ -5496,6 +6563,26 @@
{
"children": [
{
+ "name": "Envases y embalajes a devolver a proveedores",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a proveedores",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, efectos comerciales a pagar",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Proveedores, efectos comerciales a pagar",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Proveedores, facturas pendientes de recibir o de formalizar",
@@ -5656,6 +6743,230 @@
{
"children": [
{
+ "name": "Clientes, empresas asociadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, empresas asociadas",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes de dudoso cobro",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes de dudoso cobro",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver por clientes",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Envases y embalajes a devolver por clientes",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Clientes (moneda extranjera)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes (moneda extranjera)",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, facturas pendientes de recibir o de formalizar",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, facturas pendientes de recibir o de formalizar",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes (euros)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes (euros)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales impagados",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Efectos comerciales impagados",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales en gesti\u00f3n de cobro",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Efectos comerciales en gesti\u00f3n de cobro",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales en cartera",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Efectos comerciales en cartera",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales descontados",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Efectos comerciales descontados",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, efectos comerciales a cobrar",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, operaciones de factoring",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, operaciones de factoring",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo (euros)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes empresas del grupo (euros)",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales a cobrar, empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Efectos comerciales a cobrar, empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo (moneda extranjera)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes empresas del grupo (moneda extranjera)",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo de dudoso cobro",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes empresas del grupo de dudoso cobro",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, empresas del grupo",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos de clientes",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Anticipos de clientes",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes, otras partes vinculadas",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Clientes",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Ingresos anticipados",
"root_type": "Liability"
}
@@ -5681,31 +6992,14 @@
{
"children": [
{
- "name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
}
],
- "name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
},
{
"children": [
{
- "name": "Anticipos de remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos de remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "Personal"
- },
- {
- "children": [
- {
- "children": [
- {
"children": [
{
"name": "Provisi\u00f3n para otras operaciones comerciales"
@@ -5729,14 +7023,6 @@
{
"children": [
{
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
- },
- {
- "children": [
- {
"name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
}
],
@@ -5745,6 +7031,14 @@
{
"children": [
{
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
"name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
}
],
@@ -5752,14 +7046,6 @@
}
],
"name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
}
],
"name": "Deterioro de valor de cr\u00e9ditos comerciales y provisiones a corto plazo"
@@ -5827,16 +7113,6 @@
{
"children": [
{
- "name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Deudores (euros)",
"root_type": "Asset"
}
@@ -5847,6 +7123,16 @@
{
"children": [
{
+ "name": "Deudores (moneda extranjera)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Deudores (moneda extranjera)",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
"name": "Deudores, facturas pendientes de formalizar",
"root_type": "Asset"
}
@@ -5871,1298 +7157,12 @@
],
"name": "Deudores varios",
"root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes de dudoso cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver por clientes",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes a devolver por clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Efectos comerciales impagados",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales impagados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales en cartera",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales descontados",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales descontados",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, efectos comerciales a cobrar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes empresas del grupo de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo de dudoso cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos de clientes",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos de clientes",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes",
- "root_type": "Asset"
}
],
"name": "Acreedores y deudores por operaciones comerciales"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Otro inmovilizado material",
- "root_type": "Asset"
- }
- ],
- "name": "Otro inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Construcciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Maquinaria",
- "root_type": "Asset"
- }
- ],
- "name": "Maquinaria",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Elementos de transporte",
- "root_type": "Asset"
- }
- ],
- "name": "Elementos de transporte",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras instalaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Otras instalaciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Mobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Mobiliario",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Terrenos y bienes naturales",
- "root_type": "Asset"
- }
- ],
- "name": "Terrenos y bienes naturales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Utillaje",
- "root_type": "Asset"
- }
- ],
- "name": "Utillaje",
- "root_type": "Asset"
- }
- ],
- "name": "Inmovilizaciones materiales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fianzas constituidas",
- "root_type": "Asset"
- }
- ],
- "name": "Fianzas constituidas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos constituidos",
- "root_type": "Asset"
- }
- ],
- "name": "Dep\u00f3sitos constituidos",
- "root_type": "Asset"
- }
- ],
- "name": "Fianzas y dep\u00f3sitos constituidos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda",
- "root_type": "Asset"
- }
- ],
- "name": "Valores representativos de deuda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos",
- "root_type": "Asset"
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- "name": "Cr\u00e9ditos al personal",
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- "name": "Activos por derivados financieros",
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- ],
- "name": "Imposiciones",
- "root_type": "Asset"
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- {
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- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
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- "name": "Otras inversiones financieras",
- "root_type": "Asset"
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- "name": "Inversiones en construcciones",
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- "name": "Inversiones en terrenos y bienes naturales",
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- "name": "Maquinaria en montaje",
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- "name": "Construcciones en curso",
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- "name": "Anticipos para inmovilizaciones materiales",
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- "name": "Instalaciones t\u00e9cnicas en montaje",
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- "name": "Concesiones administrativas",
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- "name": "Desarrollo",
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- "name": "Deterioro de valor de construcciones",
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- "name": "Deterioro de valor de terrenos y bienes naturales",
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- "name": "Deterioro de valor de mobiliario",
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- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
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- "name": "Deterioro de valor de utillaje",
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- {
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- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
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- "name": "Deterioro de valor de maquinaria",
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- "name": "Deterioro de valor de elementos de transporte",
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- "name": "Deterioro de valor de otro inmovilizado material",
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- "name": "Deterioro del valor del inmovilizado material",
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- "name": "Deterioro de valor de valores representativos de deuda",
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- "name": "Deterioro de valor de cr\u00e9ditos",
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- "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
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- "children": [
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- "name": "Deterioro del valor de derechos de traspaso",
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- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
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- "name": "Deterioro del valor de desarrollo",
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- "name": "Deterioro del valor de propiedad industrial",
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- "name": "Deterioro del valor de concesiones administrativas",
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- "name": "Deterioro de valor del inmovilizado intangible",
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- "name": "Deterioro de valor de construcciones",
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- "name": "Deterioro de valor de los terrenos y bienes naturales",
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- "name": "Deterioro de valor de las inversiones inmobiliarias",
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- "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
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- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones financieras en partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Activo no corriente",
- "root_type": "Asset"
}
],
"name": "Plan General Contable PYMES 2008",
- "parent_id": ""
+ "parent_id": null
}
}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json
index 85cf214..94361c4 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json
@@ -452,11 +452,11 @@
{
"children": [
{
- "name": "Associ\u00e9s",
+ "name": "Obligataires",
"root_type": "Asset"
},
{
- "name": "Obligataires",
+ "name": "Associ\u00e9s",
"root_type": "Asset"
}
],
@@ -465,12 +465,12 @@
{
"children": [
{
- "account_type": "Receivable",
- "name": "Cr\u00e9ances sur l'\u00c9tat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA",
+ "name": "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431",
"root_type": "Asset"
},
{
- "name": "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431",
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances sur l'\u00c9tat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA",
"root_type": "Asset"
}
],
@@ -485,10 +485,6 @@
{
"children": [
{
- "name": "Cr\u00e9dit de TVA \u00e0 reporter",
- "root_type": "Asset"
- },
- {
"name": "TVA transf\u00e9r\u00e9e par d'autres entreprises",
"root_type": "Asset"
},
@@ -501,6 +497,10 @@
"root_type": "Asset"
},
{
+ "name": "Cr\u00e9dit de TVA \u00e0 reporter",
+ "root_type": "Asset"
+ },
+ {
"name": "TVA sur autres biens et services",
"root_type": "Asset"
},
@@ -520,16 +520,16 @@
{
"children": [
{
+ "name": "TVA collect\u00e9e (Autre taux)",
+ "root_type": "Liability"
+ },
+ {
"name": "TVA collect\u00e9e (Taux Normal)",
"root_type": "Liability"
},
{
"name": "TVA collect\u00e9e (Taux Interm\u00e9diaire)",
"root_type": "Liability"
- },
- {
- "name": "TVA collect\u00e9e (Autre taux)",
- "root_type": "Liability"
}
],
"name": "TVA collect\u00e9e"
@@ -776,21 +776,6 @@
{
"children": [
{
- "children": [
- {
- "account_type": "Payable",
- "name": "Fournisseurs d'immobilisations - Retenues de garantie",
- "root_type": "Liability"
- },
- {
- "account_type": "Payable",
- "name": "Fournisseurs - Achats d'immobilisations",
- "root_type": "Liability"
- }
- ],
- "name": "Fournisseurs d'immobilisations"
- },
- {
"account_type": "Payable",
"name": "Fournisseurs et comptes rattach\u00e9s ",
"root_type": "Liability"
@@ -826,6 +811,21 @@
"name": "Fournisseurs d\u00e9biteurs"
},
{
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs d'immobilisations - Retenues de garantie",
+ "root_type": "Liability"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - Achats d'immobilisations",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Fournisseurs d'immobilisations"
+ },
+ {
"account_type": "Payable",
"name": "Fournisseurs d'immobilisations - Effets \u00e0 payer",
"root_type": "Liability"
@@ -936,10 +936,6 @@
"name": "Comptes de r\u00e9partition p\u00e9riodique des charges et des produits"
},
{
- "name": "Produits constat\u00e9s d'avance",
- "root_type": "Liability"
- },
- {
"account_type": "Receivable",
"name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat",
"root_type": "Asset"
@@ -950,6 +946,10 @@
"root_type": "Asset"
},
{
+ "name": "Produits constat\u00e9s d'avance",
+ "root_type": "Liability"
+ },
+ {
"children": [
{
"account_type": "Receivable",
@@ -995,11 +995,6 @@
"children": [
{
"account_type": "Receivable",
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
- "root_type": "Asset"
- },
- {
- "account_type": "Receivable",
"name": "Diminution des cr\u00e9ances",
"root_type": "Asset"
},
@@ -1007,6 +1002,11 @@
"account_type": "Receivable",
"name": "Augmentation des dettes",
"root_type": "Asset"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
+ "root_type": "Asset"
}
],
"name": "Diff\u00e9rences de conversion - ACTIF"
@@ -1041,36 +1041,251 @@
{
"children": [
{
- "name": "R\u00e9sultat de l'exercice (perte)",
+ "name": "Actionnaires: capital souscrit - non appel\u00e9",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Compte de l'exploitant",
"root_type": "Liability"
},
{
- "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)",
+ "children": [
+ {
+ "name": "Capital souscrit - non appel\u00e9",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital amorti",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Capital non amorti",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Capital souscrit - appel\u00e9 vers\u00e9"
+ },
+ {
+ "name": "Capital souscrit - appel\u00e9 non vers\u00e9",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Capital"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger",
+ "root_type": "Liability"
+ },
+ {
+ "name": "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation",
+ "root_type": "Liability"
+ },
+ {
+ "name": "R\u00e9serve de r\u00e9\u00e9valuation",
+ "root_type": "Liability"
+ },
+ {
+ "name": "\u00c9cart de r\u00e9\u00e9valuation libre",
+ "root_type": "Liability"
+ },
+ {
+ "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "\u00c9carts de r\u00e9\u00e9valuation"
+ },
+ {
+ "children": [
+ {
+ "name": "Primes de conversion d'obligations en actions",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Bons de souscription d'actions",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Primes de fusion",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Primes d'apport",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Primes d'\u00e9mission",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Primes li\u00e9es au capital social"
+ },
+ {
+ "name": "\u00c9carts d'\u00e9quivalence",
"root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Plus-values nettes \u00e0 long terme",
+ "root_type": "Liability"
+ },
+ {
+ "name": "R\u00e9serve l\u00e9gale proprement dite",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "R\u00e9serve l\u00e9gale"
+ },
+ {
+ "name": "R\u00e9serves indisponibles",
+ "root_type": "Liability"
+ },
+ {
+ "name": "R\u00e9serves statutaires ou contractuelles",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres r\u00e9serves r\u00e9glement\u00e9es",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Plus-values nettes \u00e0 long terme",
+ "root_type": "Liability"
+ },
+ {
+ "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "R\u00e9serves r\u00e9glement\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9serves diverses",
+ "root_type": "Liability"
+ },
+ {
+ "name": "R\u00e9serve de propre assureur",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Autres r\u00e9serves"
+ }
+ ],
+ "name": "R\u00e9serves"
}
],
- "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)"
+ "name": "Capital et r\u00e9serves"
},
{
"children": [
{
- "name": "Comptes de liaison des \u00e9tablissements",
+ "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)",
"root_type": "Liability"
},
{
- "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)",
- "root_type": "Liability"
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Communes",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Collectivit\u00e9s publiques",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Entreprises publiques",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Entreprises et organismes priv\u00e9s ",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Etat",
+ "root_type": "Liability"
+ },
+ {
+ "name": "R\u00e9gions",
+ "root_type": "Liability"
+ },
+ {
+ "name": "D\u00e9partements",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Subventions d'\u00e9quipement"
+ },
+ {
+ "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Subventions d'investissement inscrites au compte de r\u00e9sultat"
},
{
- "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)",
- "root_type": "Liability"
- },
- {
- "name": "Comptes de liaison des soci\u00e9t\u00e9s en participation",
- "root_type": "Liability"
+ "children": [
+ {
+ "name": "Autres",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Entreprises publiques",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Entreprises et organismes priv\u00e9s",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Communes",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Collectivit\u00e9s publiques",
+ "root_type": "Liability"
+ },
+ {
+ "name": "R\u00e9gions",
+ "root_type": "Liability"
+ },
+ {
+ "name": "D\u00e9partements",
+ "root_type": "Liability"
+ },
+ {
+ "name": "\u00c9tat",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Subventions d'\u00e9quipement"
}
],
- "name": "Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation"
+ "name": "Subventions d'investissement"
},
{
"children": [
@@ -1198,10 +1413,6 @@
{
"children": [
{
- "name": "Primes de remboursement des obligations",
- "root_type": "Liability"
- },
- {
"name": "Autres emprunts obligataires ",
"root_type": "Liability"
},
@@ -1257,8 +1468,20 @@
"root_type": "Liability"
},
{
+ "name": "Primes de remboursement des obligations",
+ "root_type": "Liability"
+ },
+ {
"children": [
{
+ "name": "Autres dettes",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Autres emprunts",
+ "root_type": "Liability"
+ },
+ {
"children": [
{
"name": "Sur autres emprunts et dettes assimil\u00e9es",
@@ -1294,14 +1517,6 @@
{
"name": "Rentes viag\u00e8res capitalis\u00e9es",
"root_type": "Liability"
- },
- {
- "name": "Autres dettes",
- "root_type": "Liability"
- },
- {
- "name": "Autres emprunts",
- "root_type": "Liability"
}
],
"name": "Autres emprunts et dettes assimil\u00e9es"
@@ -1338,163 +1553,6 @@
{
"children": [
{
- "name": "Actionnaires: capital souscrit - non appel\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Compte de l'exploitant",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Capital souscrit - non appel\u00e9",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Capital amorti",
- "root_type": "Liability"
- },
- {
- "name": "Capital non amorti",
- "root_type": "Liability"
- }
- ],
- "name": "Capital souscrit - appel\u00e9 vers\u00e9"
- },
- {
- "name": "Capital souscrit - appel\u00e9 non vers\u00e9",
- "root_type": "Liability"
- },
- {
- "name": "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res",
- "root_type": "Liability"
- }
- ],
- "name": "Capital"
- },
- {
- "children": [
- {
- "name": "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve de r\u00e9\u00e9valuation",
- "root_type": "Liability"
- },
- {
- "name": "\u00c9cart de r\u00e9\u00e9valuation libre",
- "root_type": "Liability"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)",
- "root_type": "Liability"
- },
- {
- "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France",
- "root_type": "Liability"
- }
- ],
- "name": "\u00c9carts de r\u00e9\u00e9valuation"
- },
- {
- "children": [
- {
- "name": "Primes de conversion d'obligations en actions",
- "root_type": "Liability"
- },
- {
- "name": "Bons de souscription d'actions",
- "root_type": "Liability"
- },
- {
- "name": "Primes de fusion",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'apport",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'\u00e9mission",
- "root_type": "Liability"
- }
- ],
- "name": "Primes li\u00e9es au capital social"
- },
- {
- "name": "\u00c9carts d'\u00e9quivalence",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve l\u00e9gale proprement dite",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00e9serve l\u00e9gale"
- },
- {
- "name": "R\u00e9serves indisponibles",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serves statutaires ou contractuelles",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves diverses",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve de propre assureur",
- "root_type": "Liability"
- }
- ],
- "name": "Autres r\u00e9serves"
- }
- ],
- "name": "R\u00e9serves"
- }
- ],
- "name": "Capital et r\u00e9serves"
- },
- {
- "children": [
- {
"name": "Report \u00e0 nouveau (solde cr\u00e9diteur)",
"root_type": "Liability"
},
@@ -1508,97 +1566,341 @@
{
"children": [
{
- "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)",
+ "name": "R\u00e9sultat de l'exercice (perte)",
"root_type": "Liability"
},
{
+ "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)"
+ },
+ {
+ "children": [
+ {
+ "name": "Comptes de liaison des \u00e9tablissements",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Comptes de liaison des soci\u00e9t\u00e9s en participation",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation"
+ }
+ ],
+ "name": "Comptes de capitaux"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"children": [
{
- "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)",
- "root_type": "Liability"
+ "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
+ "root_type": "Asset"
},
{
- "children": [
- {
- "name": "Autres",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Etat",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- }
- ],
- "name": "Subventions d'\u00e9quipement"
+ "name": "Emballages \u00e0 usage mixte",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Emballages perdus",
+ "root_type": "Asset"
}
],
- "name": "Subventions d'investissement inscrites au compte de r\u00e9sultat"
+ "name": "Emballages"
},
{
"children": [
{
- "name": "Entreprises publiques",
- "root_type": "Liability"
+ "name": "Mati\u00e8re (ou groupe) C",
+ "root_type": "Asset"
},
{
- "name": "Entreprises et organismes priv\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- },
- {
- "name": "\u00c9tat",
- "root_type": "Liability"
- },
- {
- "name": "Autres",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
+ "name": "Mati\u00e8re (ou groupe) D",
+ "root_type": "Asset"
}
],
- "name": "Subventions d'\u00e9quipement"
+ "name": "Mati\u00e8res consommables"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournitures d'atelier et d usine",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Combustibles",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Produits d'entretien",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Fournitures de magasin",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Fournitures de bureau",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Fournitures consommables"
}
],
- "name": "Subventions d'investissement"
+ "name": "Autres approvisionnements"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produit en cours P 1",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Produit en cours P 2",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Produits en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Travaux en cours T 1",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Travaux en cours T 2",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Travaux en cours"
+ }
+ ],
+ "name": "En-cours de production de biens"
+ },
+ {
+ "children": [
+ {
+ "name": "Mati\u00e8re (ou groupe) A",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Mati\u00e8re (ou groupe) B",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Fournitures A, B, C, ..",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Mati\u00e8res premi\u00e8res (et fourniture)"
+ },
+ {
+ "name": "Stocks provenant d'immobilisations"
+ },
+ {
+ "children": [
+ {
+ "name": "Marchandises (ou groupe) B",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Marchandises (ou groupe) A",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Stocks de marchandises"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestations de services S 2",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Prestations de services S 1",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Prestations de services en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00c9tudes en cours E 2",
+ "root_type": "Asset"
+ },
+ {
+ "name": "\u00c9tudes en cours E 1",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "\u00c9tudes en cours"
+ }
+ ],
+ "name": "En-cours de production de services"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produits interm\u00e9diaires (ou groupe) B",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Produits interm\u00e9diaires (ou groupe) A ",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Produits interm\u00e9diaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Rebuts",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
+ "root_type": "Asset"
+ },
+ {
+ "name": "D\u00e9chets",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits finis (ou groupe) B",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Produits finis (ou groupe) A",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Produits finis"
+ }
+ ],
+ "name": "Stocks de produits"
+ },
+ {
+ "name": "Stocks en voie d'acheminement"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Mati\u00e8res (ou groupe) B",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Mati\u00e8res (ou groupe) A",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Fournitures A, B, C, ..",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res (et fournitures)"
+ },
+ {
+ "children": [
+ {
+ "name": "Emballages (m\u00eame ventilation que celle du compte 326)",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Fournitures consommables (m\u00eame ventilation que celle du compte 322)",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres approvisionnements"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de biens"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)",
+ "root_type": "Asset"
+ },
+ {
+ "name": "\u00c9tudes en cours (m\u00eame ventilation que celle du compte 341)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de services"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits finis (m\u00eame ventilation que celle du compte 355)",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de produits"
+ },
+ {
+ "children": [
+ {
+ "name": "Marchandises (ou groupe) B",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Marchandises (ou groupe) A",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de marchandises"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks et en-cours"
}
],
- "name": "Comptes de capitaux"
+ "name": "Comptes de stocks et d'en-cours"
},
{
"children": [
@@ -2239,7 +2541,7 @@
{
"children": [
{
- "name": "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)",
+ "name": "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)",
"root_type": "Asset"
},
{
@@ -2247,20 +2549,20 @@
"root_type": "Asset"
},
{
+ "name": "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)",
+ "root_type": "Asset"
+ },
+ {
"name": "Agencements am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)",
"root_type": "Asset"
},
{
- "name": "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)",
+ "name": "Constructions (m\u00eame ventilation que celle du compte 213)",
"root_type": "Asset"
},
{
"name": "Terrains de gisement",
"root_type": "Asset"
- },
- {
- "name": "Constructions (m\u00eame ventilation que celle du compte 213)",
- "root_type": "Asset"
}
],
"name": "Amortissements des immobilisations corporelles"
@@ -2270,308 +2572,6 @@
}
],
"name": "Comptes d'immobilisations"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Asset"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Asset"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Asset"
- }
- ],
- "name": "Emballages"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8re (ou groupe) C",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8re (ou groupe) D",
- "root_type": "Asset"
- }
- ],
- "name": "Mati\u00e8res consommables"
- },
- {
- "children": [
- {
- "name": "Fournitures de magasin",
- "root_type": "Asset"
- },
- {
- "name": "Combustibles",
- "root_type": "Asset"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures d'atelier et d usine",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Asset"
- }
- ],
- "name": "Fournitures consommables"
- }
- ],
- "name": "Autres approvisionnements"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produit en cours P 1",
- "root_type": "Asset"
- },
- {
- "name": "Produit en cours P 2",
- "root_type": "Asset"
- }
- ],
- "name": "Produits en cours"
- },
- {
- "children": [
- {
- "name": "Travaux en cours T 1",
- "root_type": "Asset"
- },
- {
- "name": "Travaux en cours T 2",
- "root_type": "Asset"
- }
- ],
- "name": "Travaux en cours"
- }
- ],
- "name": "En-cours de production de biens"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8re (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8re (ou groupe) B",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- }
- ],
- "name": "Mati\u00e8res premi\u00e8res (et fourniture)"
- },
- {
- "name": "Stocks provenant d'immobilisations"
- },
- {
- "children": [
- {
- "name": "Marchandises (ou groupe) B",
- "root_type": "Asset"
- },
- {
- "name": "Marchandises (ou groupe) A",
- "root_type": "Asset"
- }
- ],
- "name": "Stocks de marchandises"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestations de services S 2",
- "root_type": "Asset"
- },
- {
- "name": "Prestations de services S 1",
- "root_type": "Asset"
- }
- ],
- "name": "Prestations de services en cours"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours E 2",
- "root_type": "Asset"
- },
- {
- "name": "\u00c9tudes en cours E 1",
- "root_type": "Asset"
- }
- ],
- "name": "\u00c9tudes en cours"
- }
- ],
- "name": "En-cours de production de services"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires (ou groupe) B",
- "root_type": "Asset"
- },
- {
- "name": "Produits interm\u00e9diaires (ou groupe) A ",
- "root_type": "Asset"
- }
- ],
- "name": "Produits interm\u00e9diaires"
- },
- {
- "children": [
- {
- "name": "Rebuts",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
- "root_type": "Asset"
- },
- {
- "name": "D\u00e9chets",
- "root_type": "Asset"
- }
- ],
- "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
- },
- {
- "children": [
- {
- "name": "Produits finis (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Produits finis (ou groupe) B",
- "root_type": "Asset"
- }
- ],
- "name": "Produits finis"
- }
- ],
- "name": "Stocks de produits"
- },
- {
- "name": "Stocks en voie d'acheminement"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Mati\u00e8res (ou groupe) B",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8res (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res (et fournitures)"
- },
- {
- "children": [
- {
- "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)",
- "root_type": "Asset"
- },
- {
- "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)",
- "root_type": "Asset"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de biens"
- },
- {
- "children": [
- {
- "name": "Marchandises (ou groupe) B",
- "root_type": "Asset"
- },
- {
- "name": "Marchandises (ou groupe) A",
- "root_type": "Asset"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de marchandises"
- },
- {
- "children": [
- {
- "name": "Emballages (m\u00eame ventilation que celle du compte 326)",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures consommables (m\u00eame ventilation que celle du compte 322)",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)",
- "root_type": "Asset"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres approvisionnements"
- },
- {
- "children": [
- {
- "name": "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)",
- "root_type": "Asset"
- },
- {
- "name": "\u00c9tudes en cours (m\u00eame ventilation que celle du compte 341)",
- "root_type": "Asset"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de services"
- },
- {
- "children": [
- {
- "name": "Produits finis (m\u00eame ventilation que celle du compte 355)",
- "root_type": "Asset"
- },
- {
- "name": "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)",
- "root_type": "Asset"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de produits"
- }
- ],
- "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks et en-cours"
- }
- ],
- "name": "Comptes de stocks et d'en-cours"
}
],
"name": "Comptes de bilan"
@@ -2583,6 +2583,74 @@
{
"children": [
{
+ "name": "Autres charges financi\u00e8res",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats des dettes commerciales",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des dettes diverses",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats des autres dettes"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats des emprunts et dettes"
+ },
+ {
+ "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte, ...)",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des obligations cautionn\u00e9es",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Charges d'int\u00e9r\u00eat"
+ },
+ {
+ "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Escomptes accord\u00e9s",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Pertes de change",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Charges nettes sur cessions de valeurs mobili\u00e8res de placement",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Charges financi\u00e8res"
+ },
+ {
+ "children": [
+ {
"name": "Charges diverses de gestion courante",
"root_type": "Expense"
},
@@ -2641,10 +2709,6 @@
{
"children": [
{
- "name": "Primes et gratifications",
- "root_type": "Expense"
- },
- {
"name": "Indemnit\u00e9s et avantages divers",
"root_type": "Expense"
},
@@ -2659,6 +2723,10 @@
{
"name": "Salaires et appointements",
"root_type": "Expense"
+ },
+ {
+ "name": "Primes et gratifications",
+ "root_type": "Expense"
}
],
"name": "R\u00e9mun\u00e9rations du personnel"
@@ -2813,181 +2881,6 @@
"name": "Charges exceptionnelles"
},
{
- "children": [
- {
- "children": [
- {
- "name": "Mati\u00e8res (ou groupe) A",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res (ou groupe) B",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Expense"
- }
- ],
- "name": "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res (et fournitures)"
- },
- {
- "children": [
- {
- "name": "Autres mati\u00e8res et fournitures",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures administratives",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables (eau, \u00e9nergie...) ",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'entretien et de petit \u00e9quipement",
- "root_type": "Expense"
- }
- ],
- "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "name": "Achats d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- },
- {
- "name": "Achats de mat\u00e9riel \u00e9quipements et travaux",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Mati\u00e8res (ou groupe) C",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res (ou groupe) D",
- "root_type": "Expense"
- }
- ],
- "name": "Mati\u00e8res consommables"
- },
- {
- "children": [
- {
- "name": "Combustibles",
- "root_type": "Expense"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'atelier et d'usine",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Expense"
- }
- ],
- "name": "Fournitures consommables"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Expense"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Expense"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Expense"
- }
- ],
- "name": "Emballages"
- }
- ],
- "name": "Achats stock\u00e9s - Autres approvisionnements"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de marchandises",
- "root_type": "Expense"
- },
- {
- "name": "Variation des stocks des autres approvisionnements",
- "root_type": "Expense"
- },
- {
- "name": "Variation des stocks de mati\u00e8res premi\u00e8res (et fournitures)",
- "root_type": "Expense"
- }
- ],
- "name": "Variation des stocks (approvisionnements et marchandises)"
- },
- {
- "name": "Frais accessoires incorpor\u00e9s aux achats",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "- de mati\u00e8res premi\u00e8res (et fournitures)",
- "root_type": "Expense"
- },
- {
- "name": "- d'autres approvisionnements stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- },
- {
- "name": "- de mat\u00e9riel, \u00e9quipements et travaux",
- "root_type": "Expense"
- },
- {
- "name": "- d'approvisionnements non stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- de marchandises",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, remises et ristournes non affect\u00e9s",
- "root_type": "Expense"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats"
- },
- {
- "children": [
- {
- "name": "Marchandise (ou groupe) B",
- "root_type": "Expense"
- },
- {
- "name": "Marchandise (ou groupe) A",
- "root_type": "Expense"
- }
- ],
- "name": "Achats de marchandises"
- }
- ],
"name": "Achats(sauf 603)"
},
{
@@ -3076,6 +2969,10 @@
{
"children": [
{
+ "name": "Dotations aux provisions exceptionnelles",
+ "root_type": "Expense"
+ },
+ {
"children": [
{
"name": "Amortissements d\u00e9rogatoires",
@@ -3085,14 +2982,6 @@
"name": "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)"
},
{
- "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions exceptionnelles",
- "root_type": "Expense"
- },
- {
"name": "Dotations aux autres provisions r\u00e9glement\u00e9es",
"root_type": "Expense"
},
@@ -3103,6 +2992,10 @@
{
"name": "Dotations aux amortissements exceptionnels des immobilisations",
"root_type": "Expense"
+ },
+ {
+ "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles",
+ "root_type": "Expense"
}
],
"name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles"
@@ -3146,11 +3039,11 @@
{
"children": [
{
- "name": "Stocks et en-cours",
+ "name": "Cr\u00e9ances",
"root_type": "Expense"
},
{
- "name": "Cr\u00e9ances",
+ "name": "Stocks et en-cours",
"root_type": "Expense"
}
],
@@ -3165,129 +3058,6 @@
{
"children": [
{
- "name": "Rabais, remises et ristournes obtenus sur services ext\u00e9rieurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Documentation technique",
- "root_type": "Expense"
- },
- {
- "name": "Documentation g\u00e9n\u00e9rale",
- "root_type": "Expense"
- },
- {
- "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences",
- "root_type": "Expense"
- }
- ],
- "name": "Divers"
- },
- {
- "name": "Sous-traitance g\u00e9n\u00e9rale",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Malis sur emballages",
- "root_type": "Expense"
- },
- {
- "name": "Locations mobili\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Locations immobili\u00e8res",
- "root_type": "Expense"
- }
- ],
- "name": "Locations"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dit-bail immobilier",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9dit-bail mobilier",
- "root_type": "Expense"
- }
- ],
- "name": "Redevances de cr\u00e9dit-bail"
- },
- {
- "children": [
- {
- "name": "- sur biens immobiliers",
- "root_type": "Expense"
- },
- {
- "name": "- sur biens mobiliers",
- "root_type": "Expense"
- },
- {
- "name": "Maintenance",
- "root_type": "Expense"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "name": "Charges locatives et de copropri\u00e9t\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "\u00c9tudes et recherches",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Assurance obligatoire dommage construction ",
- "root_type": "Expense"
- },
- {
- "name": "Insolvabilit\u00e9 clients",
- "root_type": "Expense"
- },
- {
- "name": "Multirisques",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Assurance transport sur autres biens",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transport sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transportsur ventes",
- "root_type": "Expense"
- }
- ],
- "name": "Assurance transport"
- },
- {
- "name": "Risques d'exploitation",
- "root_type": "Expense"
- }
- ],
- "name": "Primes d'assurance"
- }
- ],
- "name": "Services ext\u00e9rieurs"
- },
- {
- "children": [
- {
"children": [
{
"name": "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger",
@@ -3298,11 +3068,11 @@
"root_type": "Expense"
},
{
- "name": "Taxes per\u00e7ues par les organismes publics internationaux",
+ "name": "Taxes diverses",
"root_type": "Expense"
},
{
- "name": "Taxes diverses",
+ "name": "Taxes per\u00e7ues par les organismes publics internationaux",
"root_type": "Expense"
}
],
@@ -3370,16 +3140,16 @@
"root_type": "Expense"
},
{
+ "name": "Allocation logement",
+ "root_type": "Expense"
+ },
+ {
"name": "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage",
"root_type": "Expense"
},
{
"name": "Participation des employeurs \u00e0 l'effort de construction",
"root_type": "Expense"
- },
- {
- "name": "Allocation logement",
- "root_type": "Expense"
}
],
"name": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)"
@@ -3486,22 +3256,6 @@
{
"name": "Commissions et courtages sur achats ",
"root_type": "Expense"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9rations d'affacturage",
- "root_type": "Expense"
- },
- {
- "name": "Divers",
- "root_type": "Expense"
}
],
"name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires "
@@ -3509,72 +3263,6 @@
{
"children": [
{
- "name": "Annonces et insertions",
- "root_type": "Expense"
- },
- {
- "name": "Foires et expositions",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues et imprim\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Publications",
- "root_type": "Expense"
- },
- {
- "name": "Divers (pourboires, dons courants...)",
- "root_type": "Expense"
- },
- {
- "name": "\u00c9chantillons",
- "root_type": "Expense"
- },
- {
- "name": "Primes",
- "root_type": "Expense"
- }
- ],
- "name": "Publicit\u00e9, publications, relations publiques"
- },
- {
- "children": [
- {
- "name": "Transports administratifs",
- "root_type": "Expense"
- },
- {
- "name": "Transports collectifs du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Transports sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Transports entre \u00e9tablissements ou chantiers",
- "root_type": "Expense"
- },
- {
- "name": "Transports sur ventes",
- "root_type": "Expense"
- },
- {
- "name": "Divers",
- "root_type": "Expense"
- }
- ],
- "name": "Transports de biens et transports collectifs du personnel"
- },
- {
- "children": [
- {
"name": "Voyages et d\u00e9placements",
"root_type": "Expense"
},
@@ -3595,74 +3283,6 @@
}
],
"name": "Autres services ext\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Autres charges financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes commerciales",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes diverses",
- "root_type": "Expense"
- }
- ],
- "name": "Int\u00e9r\u00eats des autres dettes"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- }
- ],
- "name": "Int\u00e9r\u00eats des emprunts et dettes"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte, ...)",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des obligations cautionn\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "Charges d'int\u00e9r\u00eat"
- },
- {
- "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- },
- {
- "name": "Escomptes accord\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Pertes de change",
- "root_type": "Expense"
- },
- {
- "name": "Charges nettes sur cessions de valeurs mobili\u00e8res de placement",
- "root_type": "Expense"
- }
- ],
- "name": "Charges financi\u00e8res"
}
],
"name": "Comptes de charges"
@@ -4060,23 +3680,6 @@
{
"children": [
{
- "name": "Marchandises (ou groupe) A",
- "root_type": "Income"
- },
- {
- "name": "Marchandises \u00e0 l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Marchandises (ou groupe) B",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de marchandises"
- },
- {
- "children": [
- {
"name": "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
"root_type": "Income"
},
@@ -4112,45 +3715,6 @@
"name": "Produits des activit\u00e9s annexes"
},
{
- "name": "Prestations de services",
- "root_type": "Income"
- },
- {
- "name": "\u00c9tudes",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Travaux de cat\u00e9gorie (ou activit\u00e9) B",
- "root_type": "Income"
- },
- {
- "name": "Travaux de cat\u00e9gorie (ou activit\u00e9) A",
- "root_type": "Income"
- }
- ],
- "name": "Travaux"
- },
- {
- "name": "Ventes de produits r\u00e9siduels",
- "root_type": "Income"
- },
- {
- "name": "Ventes de produits interm\u00e9diaires",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Produits finis (ou groupe) B",
- "root_type": "Income"
- },
- {
- "name": "Produits finis (ou groupe) A",
- "root_type": "Income"
- }
- ],
"name": "Ventes de produits finis"
}
],
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json
index 96fa860..2be585b 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json
@@ -1,6 +1,5697 @@
{
"name": "\u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5",
"root": {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "\u0391\u03a0\u039f\u039a\u039b\u0399\u03a3\u0395\u0399\u03a3 \u0391\u03a0\u039f \u03a0\u03a1\u039f\u03a4\u03a5\u03a0\u039f \u039a\u039f\u03a3\u03a4\u039f\u03a5\u03a3"
+ },
+ {
+ "name": "\u0394\u0399\u0391\u03a6\u039f\u03a1\u0395\u03a3 \u0395\u039d\u03a3\u03a9\u039c\u0391\u03a4\u03a9\u039c\u0395\u039d\u0395\u03a3 \u039a\u0391\u0399 \u039a\u0391\u03a4\u0391\u039b\u039f\u0393\u0399\u03a3\u039c\u039f\u03a5"
+ },
+ {
+ "name": "\u0395\u03a3\u039f\u0394\u0391 - \u039c\u0399\u039a\u03a4\u0391 \u0391\u039d\u0391\u039b\u03a5\u03a4\u0399\u039a\u0391 \u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "\u03a0\u03c1\u03ce\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b2\u03bf\u03b7\u03b8\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03cd\u03bb\u03b5\u03c2 - \u03a5\u03bb\u03b9\u03ba\u03ac \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2"
+ }
+ ],
+ "name": "\u03a0\u03c1\u03ce\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b2\u03bf\u03b7\u03b8\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03cd\u03bb\u03b5\u03c2 - \u03a5\u03bb\u03b9\u03ba\u03ac \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2"
+ },
+ {
+ "children": [
+ {
+ "name": "\u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03be\u03ad\u03bb\u03b9\u03be\u03b7 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2"
+ }
+ ],
+ "name": "\u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03be\u03ad\u03bb\u03b9\u03be\u03b7"
+ },
+ {
+ "children": [
+ {
+ "name": "\u03a5\u03c0\u03bf\u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03bc\u03bc\u03b1\u03c4\u03b1 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2"
+ }
+ ],
+ "name": "\u03a5\u03c0\u03bf\u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03bc\u03bc\u03b1\u03c4\u03b1"
+ },
+ {
+ "children": [
+ {
+ "name": "\u03a0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03b1 \u03ad\u03c4\u03bf\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b7\u03bc\u03b9\u03c4\u03b5\u03bb\u03ae \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2"
+ }
+ ],
+ "name": "\u03a0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03b1 \u03ad\u03c4\u03bf\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b7\u03bc\u03b9\u03c4\u03b5\u03bb\u03ae"
+ },
+ {
+ "children": [
+ {
+ "name": "\u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03cd\u03bc\u03b1\u03c4\u03b1 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2"
+ }
+ ],
+ "name": "\u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03cd\u03bc\u03b1\u03c4\u03b1"
+ },
+ {
+ "children": [
+ {
+ "name": "\u0395\u03af\u03b4\u03b7 \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03b5\u03c0\u03c4\u03ad\u03b1"
+ },
+ {
+ "name": "\u0395\u03af\u03b4\u03b7 \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2 (\u03c9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03b1\u03c4\u03b1\u03b8\u03ae\u03ba\u03b7)"
+ },
+ {
+ "name": "\u0395\u03af\u03b4\u03b7 \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03c0\u03bf\u03b8\u03ae\u03ba\u03b5\u03c2"
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+ {
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+ {
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+ {
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+ {
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+ {
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+ {
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+ {
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+ {
+ "account_type": "Receivable",
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+ {
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+ {
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+ "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7. (Guarantie)"
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+ {
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\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py b/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py
index cf54d7f..f8cecc8 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py
@@ -7,6 +7,7 @@
from __future__ import unicode_literals
import os, json
+import ast
from xml.etree import ElementTree as ET
from frappe.utils.datautils import read_csv_content
from frappe.utils import cstr
@@ -21,37 +22,76 @@
def go():
global accounts, charts
- # get default account types
- default_types_root = ET.parse(os.path.join(path, "account", "data",
- "data_account_type.xml")).getroot()
- default_account_types = get_account_types([default_types_root], None, prefix="account")
+ default_account_types = get_default_account_types()
+ country_dirs = []
for basepath, folders, files in os.walk(path):
basename = os.path.basename(basepath)
- if basename.startswith("l10n"):
- accounts, charts = {}, {}
- xml_roots = get_xml_roots(basepath, files)
- csv_content = get_csv_contents(basepath, files)
-
- prefix = basename if csv_content else None
- account_types = get_account_types(xml_roots.get("account.account.type", []),
- csv_content.get("account.account.type", []), prefix)
- account_types.update(default_account_types)
-
- if xml_roots:
- make_maps_for_xml(xml_roots, account_types, basename)
- make_account_trees()
-
- if csv_content:
- make_maps_for_csv(csv_content, account_types)
-
- make_charts()
+ if basename.startswith("l10n_"):
+ country_dirs.append(basename)
+
+ for country_dir in country_dirs:
+ accounts, charts = {}, {}
+ country_path = os.path.join(path, country_dir)
+ manifest = ast.literal_eval(open(os.path.join(country_path, "__openerp__.py")).read())
+ data_files = manifest.get("data", []) + manifest.get("init_xml", []) + \
+ manifest.get("update_xml", [])
+ files_path = [os.path.join(country_path, d) for d in data_files]
+ xml_roots = get_xml_roots(files_path)
+ csv_content = get_csv_contents(files_path)
+ prefix = country_dir if csv_content else None
+ account_types = get_account_types(xml_roots.get("account.account.type", []),
+ csv_content.get("account.account.type", []), prefix)
+ account_types.update(default_account_types)
+
+ if xml_roots:
+ make_maps_for_xml(xml_roots, account_types, country_dir)
+
+ if csv_content:
+ make_maps_for_csv(csv_content, account_types, country_dir)
+ make_account_trees()
+ make_charts()
+
+def get_default_account_types():
+ default_types_root = []
+ for file in ["data_account_type.xml"]:
+ default_types_root.append(ET.parse(os.path.join(path, "account", "data",
+ "data_account_type.xml")).getroot())
+ return get_account_types(default_types_root, None, prefix="account")
+
+# def go_test():
+# global accounts, charts
+# # get default account types
+# default_types_root = ET.parse(os.path.join(path, "account", "data",
+# "data_account_type.xml")).getroot()
+# default_account_types = get_account_types([default_types_root], None, prefix="account")
+#
+# for basepath, folders, files in os.walk(path):
+# basename = os.path.basename(basepath)
+# if basename.startswith("l10n_it"):
+# print basepath, folders, files
+# accounts, charts = {}, {}
+# xml_roots = get_xml_roots(basepath, files)
+# csv_content = get_csv_contents(basepath, files)
+#
+# prefix = basename if csv_content else None
+# account_types = get_account_types(xml_roots.get("account.account.type", []),
+# csv_content.get("account.account.type", []), prefix)
+# account_types.update(default_account_types)
+#
+# if xml_roots:
+# make_maps_for_xml(xml_roots, account_types, basename)
+#
+# if csv_content:
+# make_maps_for_csv(csv_content, account_types)
+#
+# make_account_trees()
+# make_charts()
-def get_xml_roots(basepath, files):
+def get_xml_roots(files_path):
xml_roots = frappe._dict()
- for fname in files:
- fname = cstr(fname)
- filepath = os.path.join(basepath, fname)
+ for filepath in files_path:
+ fname = os.path.basename(filepath)
if fname.endswith(".xml"):
tree = ET.parse(filepath)
root = tree.getroot()
@@ -62,12 +102,12 @@
break
return xml_roots
-def get_csv_contents(basepath, files):
+def get_csv_contents(files_path):
csv_content = {}
- for fname in files:
- fname = cstr(fname)
- filepath = os.path.join(basepath, fname)
- for file_type in ["account.account.template", "account.account.type"]:
+ for filepath in files_path:
+ fname = os.path.basename(filepath)
+ for file_type in ["account.account.template", "account.account.type",
+ "account.chart.template"]:
if fname.startswith(file_type) and fname.endswith(".csv"):
with open(filepath, "r") as csvfile:
try:
@@ -128,7 +168,7 @@
types[node_id] = data
return types
-def make_maps_for_xml(xml_roots, account_types, folder):
+def make_maps_for_xml(xml_roots, account_types, country_dir):
"""make maps for `charts` and `accounts`"""
for model, root_list in xml_roots.iteritems():
for root in root_list:
@@ -139,15 +179,17 @@
if field.get("name")=="name":
data["name"] = field.text
if field.get("name")=="parent_id":
- data["parent_id"] = field.get("ref")
+ parent_id = field.get("ref") or field.get("eval")
+ data["parent_id"] = parent_id
+
if field.get("name")=="user_type":
value = field.get("ref")
-
if account_types.get(value, {}).get("root_type"):
data["root_type"] = account_types[value]["root_type"]
else:
if "asset" in value: data["root_type"] = "Asset"
- elif "liability" in value: data["root_type"] = "Liability"
+ elif ("liability" in value or "equity" in value):
+ data["root_type"] = "Liability"
elif "income" in value: data["root_type"] = "Income"
elif "expense" in value: data["root_type"] = "Expense"
@@ -155,7 +197,7 @@
data["account_type"] = account_types[value]["account_type"]
if data["account_type"] not in all_account_types:
all_account_types.append(data["account_type"])
-
+
data["children"] = []
accounts[node.get("id")] = data
@@ -166,46 +208,60 @@
data["name"] = field.text
if field.get("name")=="account_root_id":
data["account_root_id"] = field.get("ref")
- data["id"] = folder
+ data["id"] = country_dir
charts.setdefault(node.get("id"), {}).update(data)
def make_account_trees():
"""build tree hierarchy"""
for id in accounts.keys():
account = accounts[id]
- if account.get("parent_id") and accounts[account["parent_id"]]:
- accounts[account["parent_id"]]["children"].append(account)
- del account["parent_id"]
+ if account.get("parent_id"):
+ if accounts.get(account["parent_id"]):
+ accounts[account["parent_id"]]["children"].append(account)
+ del account["parent_id"]
+ else:
+ print account.get("name")
+ del accounts[id]
# remove empty children
for id in accounts.keys():
if "children" in accounts[id] and not accounts[id].get("children"):
del accounts[id]["children"]
-def make_maps_for_csv(csv_content, account_types):
- for content in csv_content.get("account.account.template"):
- if content[0][0]=="id":
- for row in content[1:]:
- data = dict(zip(content[0], row))
+def make_maps_for_csv(csv_content, account_types, country_dir):
+ for content in csv_content.get("account.account.template", []):
+ for row in content[1:]:
+ data = dict(zip(content[0], row))
+ account = {
+ "name": data.get("name"),
+ "parent_id": data.get("parent_id:id") or data.get("parent_id/id"),
+ "children": []
+ }
+ user_type = data.get("user_type/id") or data.get("user_type:id")
+ if account_types.get(user_type, {}).get("root_type"):
+ account["root_type"] = account_types[user_type]["root_type"]
- account = {
+ if account_types.get(user_type, {}).get("account_type"):
+ account["account_type"] = account_types[user_type]["account_type"]
+ if account["account_type"] not in all_account_types:
+ all_account_types.append(account["account_type"])
+
+ accounts[data.get("id")] = account
+ if not account.get("parent_id") and data.get("chart_template_id:id"):
+ chart_id = data.get("chart_template_id:id")
+ charts.setdefault(chart_id, {}).update({"account_root_id": data.get("id")})
+
+ for content in csv_content.get("account.chart.template", []):
+ for row in content[1:]:
+ if row:
+ data = dict(zip(content[0], row))
+ charts.setdefault(data.get("id"), {}).update({
+ "account_root_id": data.get("account_root_id:id") or \
+ data.get("account_root_id/id"),
"name": data.get("name"),
- "parent_id": data.get("parent_id:id") or data.get("parent_id/id"),
- "children": []
- }
- user_type = data.get("user_type/id") or data.get("user_type:id")
- if account_types.get(user_type, {}).get("root_type"):
- account["root_type"] = account_types[user_type]["root_type"]
-
- if account_types.get(user_type, {}).get("account_type"):
- account["account_type"] = account_types[user_type]["account_type"]
- if account["account_type"] not in all_account_types:
- all_account_types.append(account["account_type"])
-
- accounts[data.get("id")] = account
- if not account.get("parent_id") and data.get("chart_template_id:id"):
- chart_id = data.get("chart_template_id:id")
- charts.setdefault(chart_id, {}).update({"account_root_id": data.get("id")})
+ "id": country_dir
+ })
+
def make_charts():
"""write chart files in app/setup/doctype/company/charts"""
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json
index b023a8c..237b1b2 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json
@@ -11,14 +11,6 @@
"root_type": "Liability"
},
{
- "name": "Owner's Equity Accounts",
- "root_type": "Liability"
- },
- {
- "name": "Unearned Revenues",
- "root_type": "Liability"
- },
- {
"name": "Interest Payable",
"root_type": "Liability"
},
@@ -27,6 +19,10 @@
"root_type": "Liability"
},
{
+ "name": "Owner's Equity Accounts",
+ "root_type": "Liability"
+ },
+ {
"name": "Notes Payable",
"root_type": "Liability"
},
@@ -58,6 +54,10 @@
"root_type": "Liability"
},
{
+ "name": "Unearned Revenues",
+ "root_type": "Liability"
+ },
+ {
"name": "Reserve and Surplus Account",
"root_type": "Liability"
}
@@ -68,6 +68,10 @@
{
"children": [
{
+ "name": "Buildings",
+ "root_type": "Asset"
+ },
+ {
"name": "Supplies",
"root_type": "Asset"
},
@@ -102,10 +106,6 @@
"root_type": "Asset"
},
{
- "name": "Buildings",
- "root_type": "Asset"
- },
- {
"name": "Accumulated Depreciation - Buildings",
"root_type": "Asset"
},
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json
index 378ae24..63d50d6 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json
@@ -47,6 +47,10 @@
{
"children": [
{
+ "name": "Payroll Dept. Payroll Taxes",
+ "root_type": "Expense"
+ },
+ {
"name": "Payroll Dept. Supplies",
"root_type": "Expense"
},
@@ -55,10 +59,6 @@
"root_type": "Expense"
},
{
- "name": "Payroll Dept. Payroll Taxes",
- "root_type": "Expense"
- },
- {
"name": "Payroll Dept. Salaries",
"root_type": "Expense"
}
@@ -69,28 +69,6 @@
{
"children": [
{
- "name": "COGS - Division #2, Product Line 015",
- "root_type": "Expense"
- },
- {
- "name": "COGS - Division #1, Product Line 022",
- "root_type": "Expense"
- },
- {
- "name": "COGS - Division #3, Product Line 110",
- "root_type": "Expense"
- },
- {
- "name": "COGS - Division #1, Product Line 010",
- "root_type": "Expense"
- }
- ],
- "name": "Cost of Goods Sold",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Marketing Dept. Supplies",
"root_type": "Expense"
},
@@ -113,6 +91,28 @@
{
"children": [
{
+ "name": "COGS - Division #1, Product Line 022",
+ "root_type": "Expense"
+ },
+ {
+ "name": "COGS - Division #2, Product Line 015",
+ "root_type": "Expense"
+ },
+ {
+ "name": "COGS - Division #3, Product Line 110",
+ "root_type": "Expense"
+ },
+ {
+ "name": "COGS - Division #1, Product Line 010",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Cost of Goods Sold",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
"name": "Loss on Sale of Assets",
"root_type": "Expense"
}
@@ -153,11 +153,11 @@
"root_type": "Asset"
},
{
- "name": "Supplies",
+ "name": "Tax Receivable",
"root_type": "Asset"
},
{
- "name": "Tax Receivable",
+ "name": "Supplies",
"root_type": "Asset"
},
{
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json b/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json
index ed09a20..b4c5eea 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json
@@ -3,9 +3,994 @@
"root": {
"children": [
{
- "name": "CUENTAS DE ORDEN"
+ "children": [
+ {
+ "children": [
+ {
+ "name": "canoni di leasing",
+ "root_type": "Expense"
+ },
+ {
+ "name": "fitti passivi",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "COSTI PER GODIMENTO BENI DI TERZI"
+ },
+ {
+ "children": [
+ {
+ "name": "merci c/rimanenze finali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "materie di consumo c/rimanenze finali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "materie di consumo c/esistenze iniziali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "merci c/esistenze iniziali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "premi su acquisti",
+ "root_type": "Expense"
+ },
+ {
+ "name": "resi su acquisti",
+ "root_type": "Expense"
+ },
+ {
+ "name": "ribassi e abbuoni attivi",
+ "root_type": "Expense"
+ },
+ {
+ "name": "merci c/acquisti",
+ "root_type": "Expense"
+ },
+ {
+ "name": "materie di consumo c/acquisti",
+ "root_type": "Expense"
+ },
+ {
+ "name": "merci c/apporti",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "COSTO DEL VENDUTO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "accantonamento per spese future",
+ "root_type": "Expense"
+ },
+ {
+ "name": "accantonamento per manutenzioni programmate",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "ALTRI ACCANTONAMENTI"
+ },
+ {
+ "children": [
+ {
+ "name": "accantonamento per responsabilit\u00e0 civile",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "ACCANTONAMENTI PER RISCHI"
+ }
+ ],
+ "name": "ACCANTONAMENTI"
+ },
+ {
+ "children": [
+ {
+ "name": "oneri fiscali diversi",
+ "root_type": "Expense"
+ },
+ {
+ "name": "oneri vari",
+ "root_type": "Expense"
+ },
+ {
+ "name": "arrotondamenti passivi",
+ "root_type": "Expense"
+ },
+ {
+ "name": "sopravvenienze passive ordinarie diverse",
+ "root_type": "Expense"
+ },
+ {
+ "name": "perdite su crediti",
+ "root_type": "Expense"
+ },
+ {
+ "name": "minusvalenze ordinarie diverse",
+ "root_type": "Expense"
+ },
+ {
+ "name": "insussistenze passive ordinarie diverse",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "ONERI DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "ammortamento fabbricati",
+ "root_type": "Expense"
+ },
+ {
+ "name": "ammortamento imballaggi durevoli",
+ "root_type": "Expense"
+ },
+ {
+ "name": "ammortamento arredamento",
+ "root_type": "Expense"
+ },
+ {
+ "name": "ammortamento automezzi",
+ "root_type": "Expense"
+ },
+ {
+ "name": "ammortamento attrezzature commerciali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "ammortamento macchine d'ufficio",
+ "root_type": "Expense"
+ },
+ {
+ "name": "ammortamento impianti e macchinari",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "altri costi per il personale",
+ "root_type": "Expense"
+ },
+ {
+ "name": "oneri sociali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "salari e stipendi",
+ "root_type": "Expense"
+ },
+ {
+ "name": "TFRL",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "COSTI PER IL PERSONALE"
+ },
+ {
+ "children": [
+ {
+ "name": "ammortamento software",
+ "root_type": "Expense"
+ },
+ {
+ "name": "ammortamento costi di impianto",
+ "root_type": "Expense"
+ },
+ {
+ "name": "ammortamento avviamento",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "costi di vigilanza",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi per i locali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi per energia",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi di pubblicit\u00e0",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi di trasporto",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi postali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "spese di incasso",
+ "root_type": "Expense"
+ },
+ {
+ "name": "provvigioni passive",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi di manutenzione e riparazione",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi di assicurazione",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi telefonici",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi di consulenze",
+ "root_type": "Expense"
+ },
+ {
+ "name": "costi di esercizio automezzi",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "COSTI PER SERVIZI"
+ },
+ {
+ "children": [
+ {
+ "name": "svalutazioni immobilizzazioni materiali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "svalutazioni immobilizzazioni immateriali",
+ "root_type": "Expense"
+ },
+ {
+ "name": "svalutazione crediti",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "SVALUTAZIONI"
+ }
+ ],
+ "name": "COSTI DELLA PRODUZIONE"
+ },
+ {
+ "children": [
+ {
+ "name": "imposte dell'esercizio",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "IMPOSTE DELL'ESERCIZIO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "banche c/sovvenzioni",
+ "root_type": "Liability"
+ },
+ {
+ "name": "mutui passivi",
+ "root_type": "Liability"
+ },
+ {
+ "name": "debiti v/altri finanziatori",
+ "root_type": "Liability"
+ },
+ {
+ "name": "banche c/c passivi",
+ "root_type": "Liability"
+ },
+ {
+ "name": "banche c/RIBA all'incasso",
+ "root_type": "Liability"
+ },
+ {
+ "name": "banche c/anticipi su fatture",
+ "root_type": "Liability"
+ },
+ {
+ "name": "banche c/cambiali all'incasso",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "DEBITI FINANZIARI"
+ },
+ {
+ "children": [
+ {
+ "name": "debiti per imposte",
+ "root_type": "Liability"
+ },
+ {
+ "account_type": "Payable",
+ "name": "erario c/IVA",
+ "root_type": "Liability"
+ },
+ {
+ "name": "IVA n/debito",
+ "root_type": "Liability"
+ },
+ {
+ "account_type": "Payable",
+ "name": "debiti per ritenute da versare",
+ "root_type": "Liability"
+ },
+ {
+ "name": "debiti per cauzioni",
+ "root_type": "Liability"
+ },
+ {
+ "name": "personale c/retribuzioni",
+ "root_type": "Liability"
+ },
+ {
+ "name": "clienti c/cessione",
+ "root_type": "Liability"
+ },
+ {
+ "name": "debiti v/istituti previdenziali",
+ "root_type": "Liability"
+ },
+ {
+ "name": "personale c/liquidazioni",
+ "root_type": "Liability"
+ },
+ {
+ "account_type": "Payable",
+ "name": "creditori diversi",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "DEBITI DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "ratei passivi",
+ "root_type": "Liability"
+ },
+ {
+ "name": "risconti passivi",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "RATEI E RISCONTI PASSIVI"
+ },
+ {
+ "children": [
+ {
+ "name": "perdita d'esercizio",
+ "root_type": "Liability"
+ },
+ {
+ "name": "utile d'esercizio",
+ "root_type": "Liability"
+ },
+ {
+ "name": "patrimonio netto",
+ "root_type": "Liability"
+ },
+ {
+ "name": "titolare c/ritenute subite",
+ "root_type": "Liability"
+ },
+ {
+ "name": "prelevamenti extra gestione",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "PATRIMONIO NETTO"
+ },
+ {
+ "children": [
+ {
+ "name": "debiti per TFRL",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "TRATTAMENTO FINE RAPPORTO DI LAVORO"
+ },
+ {
+ "children": [
+ {
+ "name": "banca ... c/c",
+ "root_type": "Liability"
+ },
+ {
+ "name": "banca ... c/c",
+ "root_type": "Liability"
+ },
+ {
+ "name": "banca ... c/c",
+ "root_type": "Liability"
+ },
+ {
+ "name": "bilancio di chiusura",
+ "root_type": "Liability"
+ },
+ {
+ "name": "bilancio di apertura",
+ "root_type": "Liability"
+ },
+ {
+ "name": "istituti previdenziali",
+ "root_type": "Liability"
+ },
+ {
+ "name": "IVA c/liquidazioni",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "CONTI TRANSITORI E DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "merci da ricevere",
+ "root_type": "Liability"
+ },
+ {
+ "name": "fornitori c/impegni",
+ "root_type": "Liability"
+ },
+ {
+ "name": "impegni per beni in leasing",
+ "root_type": "Liability"
+ },
+ {
+ "name": "creditori c/leasing",
+ "root_type": "Liability"
+ },
+ {
+ "name": "clienti c/impegni",
+ "root_type": "Liability"
+ },
+ {
+ "name": "merci da consegnare",
+ "root_type": "Liability"
+ },
+ {
+ "name": "creditori per fideiussioni",
+ "root_type": "Liability"
+ },
+ {
+ "name": "depositanti beni",
+ "root_type": "Liability"
+ },
+ {
+ "name": "beni di terzi",
+ "root_type": "Liability"
+ },
+ {
+ "name": "creditori per avalli",
+ "root_type": "Liability"
+ },
+ {
+ "name": "rischi per avalli",
+ "root_type": "Liability"
+ },
+ {
+ "name": "rischi per effetti scontati",
+ "root_type": "Liability"
+ },
+ {
+ "name": "banche c/effetti scontati",
+ "root_type": "Liability"
+ },
+ {
+ "name": "rischi per fideiussioni",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "CONTI DEI SISTEMI SUPPLEMENTARI"
+ },
+ {
+ "children": [
+ {
+ "name": "fatture da ricevere",
+ "root_type": "Liability"
+ },
+ {
+ "name": "debiti da liquidare",
+ "root_type": "Liability"
+ },
+ {
+ "name": "cambiali passive",
+ "root_type": "Liability"
+ },
+ {
+ "account_type": "Payable",
+ "name": "debiti v/fornitori",
+ "root_type": "Liability"
+ },
+ {
+ "account_type": "Payable",
+ "name": "clienti c/acconti",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "DEBITI COMMERCIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "fondo per imposte",
+ "root_type": "Liability"
+ },
+ {
+ "name": "fondo responsabilit\u00e0 civile",
+ "root_type": "Liability"
+ },
+ {
+ "name": "fondo spese future",
+ "root_type": "Liability"
+ },
+ {
+ "name": "fondo manutenzioni programmate",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "FONDI PER RISCHI E ONERI"
+ }
+ ],
+ "name": "PASSIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "arrotondamenti attivi",
+ "root_type": "Income"
+ },
+ {
+ "name": "proventi vari",
+ "root_type": "Income"
+ },
+ {
+ "name": "insussistenze attive ordinarie diverse",
+ "root_type": "Income"
+ },
+ {
+ "name": "plusvalenze ordinarie diverse",
+ "root_type": "Income"
+ },
+ {
+ "name": "fitti attivi",
+ "root_type": "Income"
+ },
+ {
+ "name": "sopravvenienze attive ordinarie diverse",
+ "root_type": "Income"
+ }
+ ],
+ "name": "RICAVI E PROVENTI DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "ribassi e abbuoni passivi",
+ "root_type": "Income"
+ },
+ {
+ "name": "merci c/vendite",
+ "root_type": "Income"
+ },
+ {
+ "name": "rimborsi spese di vendita",
+ "root_type": "Income"
+ },
+ {
+ "name": "premi su vendite",
+ "root_type": "Income"
+ },
+ {
+ "name": "resi su vendite",
+ "root_type": "Income"
+ }
+ ],
+ "name": "VENDITE E PRESTAZIONI"
+ }
+ ],
+ "name": "VALORE DELLA PRODUZIONE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "sopravvenienze passive straordinarie",
+ "root_type": "Expense"
+ },
+ {
+ "name": "imposte esercizi precedenti",
+ "root_type": "Expense"
+ },
+ {
+ "name": "insussistenze passive straordinarie",
+ "root_type": "Expense"
+ },
+ {
+ "name": "minusvalenze straordinarie",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "ONERI STRAORDINARI"
+ },
+ {
+ "children": [
+ {
+ "name": "insussistenze attive straordinarie",
+ "root_type": "Income"
+ },
+ {
+ "name": "sopravvenienze attive straordinarie",
+ "root_type": "Income"
+ },
+ {
+ "name": "plusvalenze straordinarie",
+ "root_type": "Income"
+ }
+ ],
+ "name": "PROVENTI STRAORDINARI"
+ }
+ ],
+ "name": "PROVENTI E ONERI STRAORDINARI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "mutui attivi",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "IMMOBILIZZAZIONI FINANZIARIE"
+ },
+ {
+ "children": [
+ {
+ "name": "fornitori immobilizzazioni c/acconti",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo ammortamento impianti e macchinari",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo ammortamento fabbricati",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo ammortamento arredamento",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo ammortamento automezzi",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo ammortamento attrezzature commerciali",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo ammortamento macchine d'ufficio",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo ammortamento imballaggi durevoli",
+ "root_type": "Asset"
+ },
+ {
+ "name": "imballaggi durevoli",
+ "root_type": "Asset"
+ },
+ {
+ "name": "macchine d'ufficio",
+ "root_type": "Asset"
+ },
+ {
+ "name": "attrezzature commerciali",
+ "root_type": "Asset"
+ },
+ {
+ "name": "automezzi",
+ "root_type": "Asset"
+ },
+ {
+ "name": "arredamento",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fabbricati",
+ "root_type": "Asset"
+ },
+ {
+ "name": "impianti e macchinari",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "IMMOBILIZZAZIONI MATERIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "fondo ammortamento costi di impianto",
+ "root_type": "Asset"
+ },
+ {
+ "name": "avviamento",
+ "root_type": "Asset"
+ },
+ {
+ "name": "software",
+ "root_type": "Asset"
+ },
+ {
+ "name": "costi di impianto",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo ammortamento software",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo ammortamento avviamento",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "IMMOBILIZZAZIONI IMMATERIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "fondo svalutazione crediti",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fondo rischi su crediti",
+ "root_type": "Asset"
+ },
+ {
+ "name": "crediti da liquidare",
+ "root_type": "Asset"
+ },
+ {
+ "name": "crediti commerciali diversi",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "clienti c/spese anticipate",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "crediti v/clienti",
+ "root_type": "Asset"
+ },
+ {
+ "name": "cambiali allo sconto",
+ "root_type": "Asset"
+ },
+ {
+ "name": "cambiali all'incasso",
+ "root_type": "Asset"
+ },
+ {
+ "name": "cambiali attive",
+ "root_type": "Asset"
+ },
+ {
+ "name": "fatture da emettere",
+ "root_type": "Asset"
+ },
+ {
+ "name": "cambiali insolute",
+ "root_type": "Asset"
+ },
+ {
+ "name": "crediti insoluti",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "CREDITI COMMERCIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "fornitori c/acconti",
+ "root_type": "Asset"
+ },
+ {
+ "name": "materie di consumo",
+ "root_type": "Asset"
+ },
+ {
+ "name": "merci",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "RIMANENZE"
+ },
+ {
+ "children": [
+ {
+ "name": "crediti v/istituti previdenziali",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "debitori diversi",
+ "root_type": "Asset"
+ },
+ {
+ "name": "personale c/acconti",
+ "root_type": "Asset"
+ },
+ {
+ "name": "crediti per cauzioni",
+ "root_type": "Asset"
+ },
+ {
+ "name": "crediti per ritenute subite",
+ "root_type": "Asset"
+ },
+ {
+ "name": "crediti per imposte",
+ "root_type": "Asset"
+ },
+ {
+ "name": "IVA n/credito",
+ "root_type": "Asset"
+ },
+ {
+ "name": "IVA c/acconto",
+ "root_type": "Asset"
+ },
+ {
+ "name": "crediti per IVA",
+ "root_type": "Asset"
+ },
+ {
+ "name": "imposte c/acconto",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "CREDITI DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "risconti attivi",
+ "root_type": "Asset"
+ },
+ {
+ "name": "ratei attivi",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "RATEI E RISCONTI ATTIVI"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Bank or Cash",
+ "name": "assegni",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Bank or Cash",
+ "name": "denaro in cassa",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Bank or Cash",
+ "name": "valori bollati",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Bank or Cash",
+ "name": "c/c postali",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Bank or Cash",
+ "name": "banche c/c",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "DISPONIBILIT\u00c0 LIQUIDE"
+ }
+ ],
+ "name": "ATTIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "proventi finanziari diversi",
+ "root_type": "Income"
+ },
+ {
+ "name": "interessi attivi v/clienti",
+ "root_type": "Income"
+ },
+ {
+ "name": "interessi attivi bancari",
+ "root_type": "Income"
+ },
+ {
+ "name": "interessi attivi postali",
+ "root_type": "Income"
+ }
+ ],
+ "name": "PROVENTI FINANZIARI"
+ },
+ {
+ "children": [
+ {
+ "name": "oneri finanziari diversi",
+ "root_type": "Expense"
+ },
+ {
+ "name": "interessi passivi bancari",
+ "root_type": "Expense"
+ },
+ {
+ "name": "interessi passivi su mutui",
+ "root_type": "Expense"
+ },
+ {
+ "name": "interessi passivi v/fornitori",
+ "root_type": "Expense"
+ },
+ {
+ "name": "sconti passivi bancari",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "ONERI FINANZIARI"
+ }
+ ],
+ "name": "PROVENTI E ONERI FINANZIARI"
+ },
+ {
+ "children": [
+ {
+ "name": "stato patrimoniale",
+ "root_type": "Expense"
+ },
+ {
+ "name": "conto di risultato economico",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "CONTI DI RISULTATO"
}
],
- "name": "PLAN DE CTAS. ECUADOR"
+ "name": "Azienda",
+ "parent_id": null
}
}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json b/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json
index 2f538c2..835b76d 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json
@@ -1,7 +1,4055 @@
{
"name": "PCMN Luxembourg",
"root": {
- "children": [],
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Corrections de valeur"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Dividendes \u00e0 recevoir"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Dividendes \u00e0 recevoir"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de service"
+ },
+ {
+ "name": "Dividendes \u00e0 recevoir"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections de valeur"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Dividendes \u00e0 recevoir"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de service"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Clients cr\u00e9diteurs"
+ },
+ {
+ "name": "Clients \u2013 Factures \u00e0 \u00e9tablir"
+ },
+ {
+ "name": "Clients"
+ },
+ {
+ "name": "Clients douteux ou litigieux"
+ },
+ {
+ "name": "Clients \u2013 Effets \u00e0 recevoir"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections de valeur"
+ },
+ {
+ "name": "Clients \u2013 Factures \u00e0 \u00e9tablir"
+ },
+ {
+ "name": "Clients cr\u00e9diteurs"
+ },
+ {
+ "name": "Clients"
+ },
+ {
+ "name": "Clients \u2013 Effets \u00e0 recevoir"
+ },
+ {
+ "name": "Clients douteux ou litigieux"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services"
+ },
+ {
+ "children": [
+ {
+ "name": "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "name": "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Acomptes re\u00e7us sur commandes pour autant qu'ils ne sont pas d\u00e9duits des stocks de fa\u00e7on distincte"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Mutualit\u00e9 des employeurs"
+ },
+ {
+ "name": "Autres organismes sociaux"
+ },
+ {
+ "name": "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)"
+ }
+ ],
+ "name": "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Droits d'enregistrement"
+ },
+ {
+ "name": "Droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Droits de timbre"
+ },
+ {
+ "name": "Autres imp\u00f4ts indirects"
+ }
+ ],
+ "name": "Imp\u00f4ts indirects"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA \u2013 Autres cr\u00e9ances"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA en amont \u2013 Pays"
+ },
+ {
+ "name": "TVA en amont \u2013 Exon\u00e9rations sp\u00e9ciales"
+ },
+ {
+ "name": "TVA en amont \u2013 Intracommunautaire"
+ },
+ {
+ "name": "TVA en amont \u2013 Triangulaire"
+ }
+ ],
+ "name": "TVA en amont"
+ },
+ {
+ "name": "TVA \u00e0 recevoir"
+ },
+ {
+ "name": "TVA acomptes vers\u00e9s"
+ }
+ ],
+ "name": "Taxe sur la valeur ajout\u00e9e \u2013 TVA"
+ }
+ ],
+ "name": "Administration de l'Enregistrement et des Domaines (AED)"
+ },
+ {
+ "name": "Administration des Douanes et Accises (ADA)"
+ },
+ {
+ "name": "Administration des Contributions Directes (ACD)"
+ },
+ {
+ "children": [
+ {
+ "name": "Subventions d'investissement"
+ },
+ {
+ "name": "Subventions d'exploitation"
+ },
+ {
+ "name": "Autres subventions"
+ }
+ ],
+ "name": "Etat \u2013 Subventions \u00e0 recevoir"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Corrections de valeur sur cr\u00e9ances"
+ }
+ ],
+ "name": "Associ\u00e9s ou actionnaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Avances et acomptes"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Personnel \u2013 Avances et acomptes"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "TVA \u00e9trang\u00e8res"
+ },
+ {
+ "name": "Autres imp\u00f4ts \u00e9trangers"
+ }
+ ],
+ "name": "Imp\u00f4ts \u00e9trangers"
+ },
+ {
+ "name": "Autres cr\u00e9ances diverses"
+ },
+ {
+ "name": "Corrections de valeur sur autres cr\u00e9ances diverses"
+ }
+ ],
+ "name": "Cr\u00e9ances diverses"
+ }
+ ],
+ "name": "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Corrections de valeur sur cr\u00e9ances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "Cr\u00e9ances sur associ\u00e9s ou actionnaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres subventions"
+ },
+ {
+ "name": "Subventions d'exploitation"
+ },
+ {
+ "name": "Subventions d'investissement"
+ }
+ ],
+ "name": "Etat \u2013 Subventions \u00e0 recevoir"
+ },
+ {
+ "children": [
+ {
+ "name": "Avances et acomptes"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Personnel \u2013 Avances et acomptes"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "TVA \u00e0 recevoir"
+ },
+ {
+ "name": "TVA en amont"
+ },
+ {
+ "name": "TVA acomptes vers\u00e9s"
+ },
+ {
+ "name": "TVA \u2013 Autres cr\u00e9ances"
+ }
+ ],
+ "name": "Taxe sur la valeur ajout\u00e9e \u2013 TVA"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits d'enregistrement"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Droits de timbre"
+ },
+ {
+ "name": "Autres imp\u00f4ts indirects"
+ }
+ ],
+ "name": "Imp\u00f4ts indirects"
+ },
+ {
+ "name": "AED \u2013 Autres cr\u00e9ances"
+ }
+ ],
+ "name": "Administration de l'Enregistrement et des Domaines (AED)"
+ },
+ {
+ "name": "Administration des Contributions Directes (ACD)"
+ },
+ {
+ "name": "Administration des Douanes et Accises (ADA)"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections de valeur"
+ },
+ {
+ "name": "Autres cr\u00e9ances diverses"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA \u00e9trang\u00e8res"
+ },
+ {
+ "name": "Autres imp\u00f4ts \u00e9trangers"
+ }
+ ],
+ "name": "Imp\u00f4ts \u00e9trangers"
+ }
+ ],
+ "name": "Cr\u00e9ances diverses"
+ },
+ {
+ "children": [
+ {
+ "name": "Mutualit\u00e9 des employeurs"
+ },
+ {
+ "name": "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)"
+ },
+ {
+ "name": "Autres organismes sociaux"
+ }
+ ],
+ "name": "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux"
+ }
+ ],
+ "name": "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendes \u00e0 payer"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Autres dettes"
+ }
+ ],
+ "name": "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Dividendes \u00e0 payer"
+ },
+ {
+ "name": "Autres dettes"
+ }
+ ],
+ "name": "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Autres dettes"
+ },
+ {
+ "name": "Dividendes \u00e0 payer"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ }
+ ],
+ "name": "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendes \u00e0 payer"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Autres dettes"
+ }
+ ],
+ "name": "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Dettes envers des entreprises li\u00e9es"
+ }
+ ],
+ "name": "Dettes envers des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "name": "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Dettes repr\u00e9sent\u00e9es par des effets de commerce"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fournisseurs \u2013 Factures non parvenues"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes"
+ },
+ {
+ "name": "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre"
+ },
+ {
+ "name": "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us"
+ },
+ {
+ "name": "Fournisseurs \u2013 Autres avoirs"
+ }
+ ],
+ "name": "Fournisseurs d\u00e9biteurs"
+ },
+ {
+ "name": "Fournisseurs"
+ }
+ ],
+ "name": "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs \u2013 Factures non parvenues"
+ },
+ {
+ "children": [
+ {
+ "name": "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us"
+ },
+ {
+ "name": "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes"
+ },
+ {
+ "name": "Fournisseurs \u2013 Autres avoirs"
+ },
+ {
+ "name": "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre"
+ }
+ ],
+ "name": "Fournisseurs d\u00e9biteurs"
+ },
+ {
+ "name": "Fournisseurs"
+ }
+ ],
+ "name": "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Dettes sur achats et prestations de services"
+ }
+ ],
+ "name": "Dettes sur achats et prestations de services et dettes repr\u00e9sent\u00e9es par des effets de commerce"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel \u2013 Autres"
+ },
+ {
+ "name": "Personnel \u2013 Oppositions, saisies"
+ },
+ {
+ "name": "Personnel \u2013 D\u00e9p\u00f4ts"
+ },
+ {
+ "name": "Personnel \u2013 R\u00e9mun\u00e9rations dues"
+ }
+ ],
+ "name": "Dettes envers le personnel"
+ },
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "Dettes envers associ\u00e9s et actionnaires"
+ },
+ {
+ "name": "Dettes envers administrateurs, g\u00e9rants et commissaires"
+ },
+ {
+ "name": "Autres dettes diverses"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00e9p\u00f4ts"
+ },
+ {
+ "name": "Cautionnements"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7us"
+ }
+ ],
+ "name": "Autres dettes dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres dettes diverses"
+ },
+ {
+ "name": "Dettes envers administrateurs, g\u00e9rants et commissaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "Dettes envers associ\u00e9s et actionnaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Cautionnements"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts"
+ }
+ ],
+ "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7us"
+ },
+ {
+ "name": "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel \u2013 Autres"
+ },
+ {
+ "name": "Personnel \u2013 R\u00e9mun\u00e9rations dues"
+ },
+ {
+ "name": "Personnel \u2013 D\u00e9p\u00f4ts"
+ },
+ {
+ "name": "Personnel \u2013 Oppositions, saisies"
+ }
+ ],
+ "name": "Dettes envers le personnel"
+ }
+ ],
+ "name": "Autres dettes dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Autres dettes"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres imp\u00f4ts indirects"
+ },
+ {
+ "name": "Droits de timbre"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Droits d'enregistrement"
+ }
+ ],
+ "name": "Imp\u00f4ts indirects"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA acomptes re\u00e7us"
+ },
+ {
+ "name": "TVA due"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA en aval \u2013 Exon\u00e9rations sp\u00e9ciales"
+ },
+ {
+ "name": "TVA en aval \u2013 Triangulaire"
+ },
+ {
+ "name": "TVA en aval \u2013 Extracommunautaire"
+ },
+ {
+ "name": "TVA en aval \u2013 Intracommunautaire"
+ },
+ {
+ "name": "TVA en aval \u2013 Pays"
+ }
+ ],
+ "name": "TVA en aval"
+ },
+ {
+ "name": "TVA \u2013 Autres dettes"
+ }
+ ],
+ "name": "Taxe sur la valeur ajout\u00e9e \u2013 TVA"
+ }
+ ],
+ "name": "Administration de l'Enregistrement et des Domaines (AED)"
+ },
+ {
+ "name": "Administrations fiscales \u00e9trang\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "ACD \u2013 Autres dettes"
+ },
+ {
+ "name": "Retenue d'imp\u00f4t sur revenus de capitaux mobiliers"
+ },
+ {
+ "name": "Retenue d'imp\u00f4t sur traitements et salaires"
+ },
+ {
+ "name": "Retenue d'imp\u00f4t sur les tanti\u00e8mes"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 charge fiscale estim\u00e9e"
+ },
+ {
+ "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 dette fiscale \u00e0 payer"
+ }
+ ],
+ "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t commercial \u2013 charge fiscale estim\u00e9e"
+ },
+ {
+ "name": "Imp\u00f4t commercial \u2013 dette fiscale \u00e0 payer"
+ }
+ ],
+ "name": "Imp\u00f4t commercial"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t sur la fortune \u2013 dette fiscale \u00e0 payer"
+ },
+ {
+ "name": "Imp\u00f4t sur la fortune \u2013 charge fiscale estim\u00e9e"
+ }
+ ],
+ "name": "Imp\u00f4t sur la fortune"
+ }
+ ],
+ "name": "Administration des Contributions Directes (ACD)"
+ },
+ {
+ "children": [
+ {
+ "name": "ADA \u2013 Autres dettes"
+ },
+ {
+ "name": "Droits d'accises et taxe de consommation"
+ },
+ {
+ "name": "Taxe sur les v\u00e9hicules automoteurs"
+ }
+ ],
+ "name": "Administration des Douanes et Accises (ADA)"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts communaux"
+ },
+ {
+ "name": "Taxes communales"
+ }
+ ],
+ "name": "Administrations communales"
+ }
+ ],
+ "name": "Dettes fiscales"
+ },
+ {
+ "children": [
+ {
+ "name": "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)"
+ },
+ {
+ "name": "Organismes de s\u00e9curit\u00e9 sociale \u00e9trangers"
+ },
+ {
+ "name": "Autres organismes sociaux"
+ }
+ ],
+ "name": "Dettes au titre de la s\u00e9curit\u00e9 sociale"
+ }
+ ],
+ "name": "Dettes fiscales et dettes envers la s\u00e9curit\u00e9 sociale"
+ },
+ {
+ "children": [
+ {
+ "name": "Comptes de liaison \u2013 Actif"
+ },
+ {
+ "name": "Comptes de liaison \u2013 Passif"
+ },
+ {
+ "name": "Comptes transitoires ou d'attente \u2013 Passif"
+ },
+ {
+ "name": "Produits \u00e0 reporter"
+ },
+ {
+ "name": "Etat - Droits d'\u00e9mission allou\u00e9s"
+ },
+ {
+ "name": "Charges \u00e0 reporter"
+ },
+ {
+ "name": "Comptes transitoires ou d'attente \u2013 Actif"
+ }
+ ],
+ "name": "Comptes de r\u00e9gularisation"
+ }
+ ],
+ "name": "CLASSE 4 - COMPTES DE TIERS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligations \u2013 Titres non cot\u00e9s"
+ },
+ {
+ "name": "Actions \u2013 Titres cot\u00e9s"
+ },
+ {
+ "name": "Actions \u2013 Titres non cot\u00e9s"
+ },
+ {
+ "name": "Obligations et autres titres de cr\u00e9ance \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res diverses"
+ },
+ {
+ "name": "Obligations \u2013 Titres cot\u00e9s"
+ }
+ ],
+ "name": "Autres valeurs mobili\u00e8res"
+ }
+ ],
+ "name": "Valeurs mobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Ch\u00e8ques \u00e0 encaisser"
+ },
+ {
+ "name": "Valeurs \u00e0 l'encaissement"
+ },
+ {
+ "children": [
+ {
+ "name": "Banques comptes courants"
+ },
+ {
+ "name": "Banques comptes \u00e0 terme"
+ }
+ ],
+ "name": "Banques"
+ },
+ {
+ "name": "Compte ch\u00e8que postal"
+ },
+ {
+ "name": "Caisse"
+ },
+ {
+ "name": "Virements internes"
+ },
+ {
+ "name": "Autres avoirs"
+ }
+ ],
+ "name": "Avoirs en banques, avoirs en comptes de ch\u00e8ques postaux, ch\u00e8ques et encaisse"
+ }
+ ],
+ "name": "CLASSE 5 - COMPTES FINANCIERS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provisions d'exploitation"
+ },
+ {
+ "name": "Provisions financi\u00e8res"
+ },
+ {
+ "name": "Provisions exceptionnelles"
+ }
+ ],
+ "name": "Autres provisions"
+ },
+ {
+ "name": "Provisions pour imp\u00f4ts diff\u00e9r\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres provisions pour imp\u00f4ts"
+ },
+ {
+ "name": "Provisions pour imp\u00f4t commercial"
+ },
+ {
+ "name": "Provisions pour imp\u00f4t sur la fortune"
+ },
+ {
+ "name": "Provisions pour imp\u00f4t sur le revenu des collectivit\u00e9s"
+ }
+ ],
+ "name": "Provisions pour imp\u00f4ts"
+ },
+ {
+ "name": "Provisions pour pensions et obligations similaires"
+ }
+ ],
+ "name": "Provisions"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres emprunts"
+ },
+ {
+ "name": "Autres dettes assimil\u00e9es"
+ },
+ {
+ "name": "Rentes viag\u00e8res capitalis\u00e9es"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres emprunts"
+ },
+ {
+ "name": "Rentes viag\u00e8res capitalis\u00e9es"
+ },
+ {
+ "name": "Autres dettes assimil\u00e9es"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Autres emprunts et dettes assimil\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Dettes envers des \u00e9tablissements de cr\u00e9dit"
+ },
+ {
+ "children": [
+ {
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Dettes de leasing financier"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Dettes subordonn\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Emprunts obligataires convertibles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Emprunts obligataires non convertibles"
+ }
+ ],
+ "name": "Dettes financi\u00e8res et dettes assimil\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres subventions d'investissement en capital"
+ },
+ {
+ "name": "Terrains et constructions"
+ },
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "name": "Installations techniques et machines"
+ }
+ ],
+ "name": "Subventions d'investissement en capital"
+ },
+ {
+ "children": [
+ {
+ "name": "Plus-values immunis\u00e9es r\u00e9investies"
+ },
+ {
+ "name": "Plus-values immunis\u00e9es \u00e0 r\u00e9investir"
+ }
+ ],
+ "name": "Plus-values immunis\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9sultat de l'exercice"
+ },
+ {
+ "name": "R\u00e9sultats report\u00e9s"
+ }
+ ],
+ "name": "R\u00e9sultats"
+ },
+ {
+ "name": "Acomptes sur dividendes"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres r\u00e9serves de r\u00e9\u00e9valuation"
+ },
+ {
+ "name": "R\u00e9serves de r\u00e9\u00e9valuation en application de la juste valeur"
+ },
+ {
+ "name": "Plus-values sur \u00e9carts de conversion immunis\u00e9es"
+ },
+ {
+ "name": "R\u00e9serves de mise en \u00e9quivalence (Participations valoris\u00e9es suivant l'art. 58)"
+ }
+ ],
+ "name": "R\u00e9serves de r\u00e9\u00e9valuation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres r\u00e9serves disponibles"
+ },
+ {
+ "name": "Autres r\u00e9serves indisponibles"
+ },
+ {
+ "name": "R\u00e9serve pour l'imp\u00f4t sur la fortune"
+ }
+ ],
+ "name": "Autres r\u00e9serves"
+ },
+ {
+ "name": "R\u00e9serve pour actions propres ou parts propres"
+ },
+ {
+ "name": "R\u00e9serves statutaires"
+ },
+ {
+ "name": "R\u00e9serve l\u00e9gale"
+ }
+ ],
+ "name": "R\u00e9serves"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres remboursements d'imp\u00f4ts"
+ },
+ {
+ "name": "Imp\u00f4t sur la fortune"
+ },
+ {
+ "name": "Imp\u00f4t sur le revenu"
+ },
+ {
+ "name": "Imp\u00f4t commercial"
+ }
+ ],
+ "name": "Remboursements d'imp\u00f4ts"
+ },
+ {
+ "name": "H\u00e9ritage ou donation"
+ },
+ {
+ "name": "Emprunts priv\u00e9s"
+ },
+ {
+ "name": "Avoirs priv\u00e9s"
+ },
+ {
+ "name": "Loyers encaiss\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres cessions"
+ },
+ {
+ "name": "Immeubles priv\u00e9s"
+ },
+ {
+ "name": "Voiture priv\u00e9e"
+ },
+ {
+ "name": "Titres priv\u00e9s"
+ },
+ {
+ "name": "Mobilier priv\u00e9"
+ }
+ ],
+ "name": "Cessions"
+ },
+ {
+ "name": "Allocations familiales re\u00e7ues"
+ },
+ {
+ "name": "Salaires ou rentes touch\u00e9s"
+ },
+ {
+ "name": "Quote-part professionnelle de frais priv\u00e9s"
+ }
+ ],
+ "name": "Suppl\u00e9ments d'apports priv\u00e9s de l'exploitant ou des coexploitants"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9l\u00e8vements en num\u00e9raire (train de vie)"
+ },
+ {
+ "name": "Pr\u00e9l\u00e8vements en nature de marchandises, de produits finis et services (au prix de revient)"
+ },
+ {
+ "name": "Part personnelle des frais de maladie"
+ },
+ {
+ "children": [
+ {
+ "name": "Multirisques"
+ },
+ {
+ "name": "Responsabilit\u00e9 civile"
+ },
+ {
+ "name": "Vie"
+ },
+ {
+ "name": "Incendie"
+ },
+ {
+ "name": "Accident"
+ },
+ {
+ "name": "Autres primes d'assurances priv\u00e9es"
+ }
+ ],
+ "name": "Primes d'assurances priv\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Caisse de d\u00e9c\u00e8s, m\u00e9dico-chirurgicale, Prestaplus"
+ },
+ {
+ "name": "Allocations familiales"
+ },
+ {
+ "name": "Cotisations pour mutuelles"
+ },
+ {
+ "name": "Assurances sociales (assurance d\u00e9pendance)"
+ },
+ {
+ "name": "Autres cotisations"
+ }
+ ],
+ "name": "Cotisations"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres pr\u00e9l\u00e8vements en nature"
+ },
+ {
+ "name": "Voiture"
+ },
+ {
+ "name": "T\u00e9l\u00e9phone"
+ },
+ {
+ "name": "Eau"
+ },
+ {
+ "name": "Chauffage, gaz, \u00e9lectricit\u00e9"
+ },
+ {
+ "name": "Loyer"
+ },
+ {
+ "name": "Salaires"
+ }
+ ],
+ "name": "Pr\u00e9l\u00e8vements en nature (quote-part priv\u00e9e dans les frais g\u00e9n\u00e9raux)"
+ },
+ {
+ "children": [
+ {
+ "name": "Mobilier priv\u00e9"
+ },
+ {
+ "name": "Voiture priv\u00e9e"
+ },
+ {
+ "name": "Titres priv\u00e9s"
+ },
+ {
+ "name": "Immeubles priv\u00e9s"
+ },
+ {
+ "name": "Autres acquisitions"
+ }
+ ],
+ "name": "Acquisitions"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t sur le revenu pay\u00e9"
+ },
+ {
+ "name": "Imp\u00f4t commercial - arri\u00e9r\u00e9s pay\u00e9s"
+ },
+ {
+ "name": "Imp\u00f4t sur la fortune pay\u00e9"
+ },
+ {
+ "name": "Autres imp\u00f4ts"
+ }
+ ],
+ "name": "Imp\u00f4ts"
+ },
+ {
+ "children": [
+ {
+ "name": "Placements sur comptes financiers priv\u00e9s"
+ },
+ {
+ "name": "Remboursements de dettes priv\u00e9es"
+ },
+ {
+ "name": "R\u00e9parations aux immeubles priv\u00e9s"
+ },
+ {
+ "name": "Dons et dotations aux enfants"
+ },
+ {
+ "name": "Droits de succession et droits de mutation par d\u00e9c\u00e8s"
+ },
+ {
+ "name": "Autres pr\u00e9l\u00e8vements priv\u00e9s particuliers"
+ }
+ ],
+ "name": "Pr\u00e9l\u00e8vements priv\u00e9s particuliers"
+ }
+ ],
+ "name": "Pr\u00e9l\u00e8vements priv\u00e9s de l'exploitant ou des coexploitants"
+ }
+ ],
+ "name": "Comptes de l'exploitant ou des coexploitants"
+ },
+ {
+ "name": "Dotation des succursales"
+ },
+ {
+ "children": [
+ {
+ "name": "Commer\u00e7ants personnes physiques"
+ },
+ {
+ "name": "Soci\u00e9t\u00e9s de personnes"
+ }
+ ],
+ "name": "Capital des entreprises commer\u00e7ants personnes physiques et des soci\u00e9t\u00e9s de personnes"
+ },
+ {
+ "name": "Capital souscrit appel\u00e9 et non vers\u00e9 (Soci\u00e9t\u00e9s de capitaux)"
+ },
+ {
+ "name": "Capital souscrit non appel\u00e9 (Soci\u00e9t\u00e9s de capitaux)"
+ },
+ {
+ "name": "Capital souscrit (Soci\u00e9t\u00e9s de capitaux - Montant total)"
+ }
+ ],
+ "name": "Capital ou dotation des succursales et comptes de l'exploitant"
+ },
+ {
+ "children": [
+ {
+ "name": "Primes de conversion d'obligations en actions"
+ },
+ {
+ "name": "Apport en capitaux propres non r\u00e9mun\u00e9r\u00e9 par des titres (\"Capital contribution\")"
+ },
+ {
+ "name": "Primes d'\u00e9mission"
+ },
+ {
+ "name": "Primes de fusion"
+ },
+ {
+ "name": "Primes d'apport"
+ }
+ ],
+ "name": "Primes d'\u00e9mission et primes assimil\u00e9es"
+ }
+ ],
+ "name": "CLASSE 1 - COMPTES DE CAPITAUX, DE PROVISIONS ET DE DETTES FINANCIERES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)"
+ },
+ {
+ "name": "Actions"
+ }
+ ],
+ "name": "Titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligations"
+ },
+ {
+ "name": "Autres titres immobilis\u00e9s (droit de cr\u00e9ance)"
+ }
+ ],
+ "name": "Titres immobilis\u00e9s (droit de cr\u00e9ance)"
+ },
+ {
+ "name": "Autres titres ayant le caract\u00e8re d'immobilisations"
+ }
+ ],
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pr\u00eats aux associ\u00e9s"
+ },
+ {
+ "name": "Pr\u00eats au personnel"
+ },
+ {
+ "name": "Pr\u00eats participatifs"
+ },
+ {
+ "name": "Autres pr\u00eats"
+ }
+ ],
+ "name": "Pr\u00eats"
+ },
+ {
+ "children": [
+ {
+ "name": "Cautionnements"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts"
+ }
+ ],
+ "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
+ },
+ {
+ "name": "Cr\u00e9ances immobilis\u00e9es"
+ }
+ ],
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ }
+ ],
+ "name": "Immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "children": [
+ {
+ "name": "Constructions"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains"
+ },
+ {
+ "name": "Terrains"
+ }
+ ],
+ "name": "Terrains et constructions"
+ }
+ ],
+ "name": "Acomptes vers\u00e9s et immobilisations corporelles en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Installations techniques"
+ },
+ {
+ "name": "Machines"
+ }
+ ],
+ "name": "Installations techniques et machines"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheptel"
+ },
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables"
+ },
+ {
+ "name": "Mobilier"
+ },
+ {
+ "name": "Mat\u00e9riel informatique (hardware)"
+ },
+ {
+ "name": "V\u00e9hicules de transport"
+ },
+ {
+ "name": "Outillage"
+ },
+ {
+ "name": "Equipement de transport et de manutention"
+ },
+ {
+ "name": "Autres installations"
+ }
+ ],
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Terrains am\u00e9nag\u00e9s"
+ },
+ {
+ "name": "Sous-sols et sursols"
+ },
+ {
+ "name": "Terrains nus"
+ },
+ {
+ "name": "Terrains de gisement"
+ },
+ {
+ "name": "Terrains b\u00e2tis"
+ },
+ {
+ "name": "Autres terrains"
+ }
+ ],
+ "name": "Terrains"
+ },
+ {
+ "children": [
+ {
+ "name": "Agencements et am\u00e9nagements de terrains am\u00e9nag\u00e9s"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains nus"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains de gisement"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements d'autres terrains"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains b\u00e2tis"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de sous-sols et sursols"
+ }
+ ],
+ "name": "Agencements et am\u00e9nagements de terrains"
+ },
+ {
+ "children": [
+ {
+ "name": "Constructions sur sol propre"
+ },
+ {
+ "name": "Constructions sur sol d'autrui"
+ }
+ ],
+ "name": "Constructions"
+ }
+ ],
+ "name": "Terrains et constructions"
+ }
+ ],
+ "name": "Immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement"
+ },
+ {
+ "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires"
+ },
+ {
+ "name": "Fonds de commerce"
+ }
+ ],
+ "name": "Acomptes vers\u00e9s et immobilisations incorporelles en cours"
+ },
+ {
+ "name": "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Droits d'auteur et de reproduction"
+ },
+ {
+ "name": "Droits d'\u00e9mission"
+ },
+ {
+ "name": "Autres droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame"
+ }
+ ],
+ "name": "Droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame"
+ },
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "name": "Concessions"
+ },
+ {
+ "name": "Licences informatiques (logiciels et progiciels informatiques)"
+ },
+ {
+ "name": "Brevets"
+ }
+ ],
+ "name": "Cr\u00e9\u00e9s par l'entreprise elle-m\u00eame (Actifs incorporels produits)"
+ },
+ {
+ "children": [
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits et valeurs similaires acquis \u00e0 titre on\u00e9reux"
+ },
+ {
+ "name": "Droits d'\u00e9mission"
+ },
+ {
+ "name": "Droits d'auteur et de reproduction"
+ }
+ ],
+ "name": "Droits et valeurs similaires acquis \u00e0 titre on\u00e9reux"
+ },
+ {
+ "name": "Concessions"
+ },
+ {
+ "name": "Brevets"
+ },
+ {
+ "name": "Licences informatiques (logiciels et progiciels informatiques)"
+ }
+ ],
+ "name": "Acquis \u00e0 titre on\u00e9reux (Actifs incorporels non produits)"
+ }
+ ],
+ "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires"
+ },
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement"
+ }
+ ],
+ "name": "Immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres frais assimil\u00e9s"
+ },
+ {
+ "name": "Frais d'\u00e9mission d'emprunts"
+ },
+ {
+ "name": "Frais de constitution"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de publicit\u00e9"
+ },
+ {
+ "name": "Frais de prospection"
+ }
+ ],
+ "name": "Frais de premier \u00e9tablissement"
+ },
+ {
+ "name": "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)"
+ }
+ ],
+ "name": "Frais d'\u00e9tablissement et frais assimil\u00e9s"
+ }
+ ],
+ "name": "CLASSE 2 - COMPTES DE FRAIS D\u2019ETABLISSEMENT ET D\u2019ACTIFS IMMOBILISES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Approvisionnements"
+ },
+ {
+ "children": [
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables"
+ },
+ {
+ "name": "Emballages \u00e0 usage mixte"
+ },
+ {
+ "name": "Emballages non-r\u00e9cup\u00e9rables"
+ }
+ ],
+ "name": "Emballages"
+ },
+ {
+ "name": "Mati\u00e8res premi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Lubrifiants"
+ },
+ {
+ "name": "Autres fournitures consommables"
+ },
+ {
+ "name": "Produits d'entretien"
+ },
+ {
+ "name": "Carburants"
+ },
+ {
+ "name": "Fournitures de bureau"
+ },
+ {
+ "name": "Fournitures de magasin"
+ },
+ {
+ "name": "Fournitures d'atelier et d'usine"
+ },
+ {
+ "name": "Combustibles"
+ }
+ ],
+ "name": "Fournitures consommables"
+ },
+ {
+ "name": "Mati\u00e8res consommables"
+ }
+ ],
+ "name": "Mati\u00e8res premi\u00e8res et consommables"
+ },
+ {
+ "children": [
+ {
+ "name": "Commandes en cours \u2013 Produits"
+ },
+ {
+ "name": "Commandes en cours \u2013 Prestations de services"
+ },
+ {
+ "name": "Produits en cours de fabrication"
+ },
+ {
+ "name": "Immeubles en construction"
+ }
+ ],
+ "name": "Produits en cours de fabrication et commandes en cours"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "D\u00e9chets"
+ },
+ {
+ "name": "Mati\u00e8res de r\u00e9cup\u00e9ration"
+ },
+ {
+ "name": "Rebuts"
+ }
+ ],
+ "name": "Produits r\u00e9siduels"
+ },
+ {
+ "name": "Produits interm\u00e9diaires"
+ },
+ {
+ "name": "Produits finis"
+ },
+ {
+ "name": "Marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation"
+ },
+ {
+ "name": "Marchandises"
+ }
+ ],
+ "name": "Produits finis et marchandises"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains"
+ },
+ {
+ "children": [
+ {
+ "name": "Immeubles construits"
+ },
+ {
+ "name": "Immeubles acquis"
+ }
+ ],
+ "name": "Immeubles"
+ }
+ ],
+ "name": "Terrains et immeubles destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "children": [
+ {
+ "name": "Acomptes vers\u00e9s sur produits finis et marchandises"
+ },
+ {
+ "name": "Acomptes vers\u00e9s sur produits en cours de fabrication et commandes en cours"
+ },
+ {
+ "name": "Acomptes vers\u00e9s sur terrains et immeubles destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Acomptes vers\u00e9s sur mati\u00e8res premi\u00e8res et consommables"
+ }
+ ],
+ "name": "Acomptes vers\u00e9s"
+ }
+ ],
+ "name": "CLASSE 3 - COMPTES DE STOCKS"
+ }
+ ],
+ "name": "TOTAL CLASSES 1 A 5"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur cr\u00e9ances de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits finis et marchandises"
+ },
+ {
+ "name": "Mati\u00e8res premi\u00e8res et consommables"
+ },
+ {
+ "name": "Terrains et immeubles destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Acomptes vers\u00e9s"
+ },
+ {
+ "name": "Produits en cours de fabrication et commandes en cours"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur stocks"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de premier \u00e9tablissement"
+ },
+ {
+ "name": "Autres frais assimil\u00e9s"
+ },
+ {
+ "name": "Frais de constitution"
+ },
+ {
+ "name": "Frais d'augmentation de capital et d'op\u00e9rations diverses"
+ },
+ {
+ "name": "Frais d'\u00e9mission d'emprunts"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur frais d'\u00e9tablissement et frais assimil\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Constructions"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains"
+ }
+ ],
+ "name": "Terrains et constructions"
+ },
+ {
+ "name": "Acomptes vers\u00e9s et immobilisations corporelles en cours"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement"
+ },
+ {
+ "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires"
+ },
+ {
+ "name": "Fonds de commerce dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux"
+ },
+ {
+ "name": "Acomptes vers\u00e9s et immobilisations incorporelles en cours"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur immobilisations incorporelles"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur des \u00e9l\u00e9ments d'actif non financiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autre personnel temporaire"
+ },
+ {
+ "name": "Etudiants"
+ },
+ {
+ "name": "Salaires occasionnels"
+ }
+ ],
+ "name": "Autre personnel"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres avantages"
+ },
+ {
+ "children": [
+ {
+ "name": "Remboursements pour cong\u00e9 politique, sportif, culturel, \u00e9ducatif et mandats sociaux"
+ },
+ {
+ "name": "Remboursements trimestre de faveur"
+ },
+ {
+ "name": "Remboursements mutualit\u00e9"
+ }
+ ],
+ "name": "Remboursements sur salaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Primes de m\u00e9nage"
+ },
+ {
+ "name": "Indemnit\u00e9s de licenciement"
+ },
+ {
+ "name": "Trimestre de faveur"
+ },
+ {
+ "name": "Gratifications, primes et commissions"
+ },
+ {
+ "name": "Avantages en nature"
+ },
+ {
+ "children": [
+ {
+ "name": "Dimanche"
+ },
+ {
+ "name": "Heures suppl\u00e9mentaires"
+ },
+ {
+ "name": "Jours f\u00e9ri\u00e9s l\u00e9gaux"
+ },
+ {
+ "name": "Autres suppl\u00e9ments"
+ }
+ ],
+ "name": "Suppl\u00e9ments pour travail"
+ },
+ {
+ "name": "Salaires de base"
+ }
+ ],
+ "name": "Salaires bruts"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations des salari\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotation aux provisions pour pensions compl\u00e9mentaires"
+ },
+ {
+ "name": "Retenue d'imp\u00f4t sur pension compl\u00e9mentaire"
+ },
+ {
+ "name": "Primes \u00e0 des fonds de pensions ext\u00e9rieurs"
+ },
+ {
+ "name": "Pensions compl\u00e9mentaires vers\u00e9es par l'employeur"
+ },
+ {
+ "name": "Prime d'assurance insolvabilit\u00e9"
+ }
+ ],
+ "name": "Pensions compl\u00e9mentaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges sociales diverses"
+ },
+ {
+ "name": "M\u00e9decine du travail"
+ }
+ ],
+ "name": "Autres charges sociales"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance accidents du travail"
+ },
+ {
+ "name": "Service de sant\u00e9 au travail"
+ },
+ {
+ "children": [
+ {
+ "name": "Caisse Nationale de Sant\u00e9"
+ },
+ {
+ "name": "Caisse Nationale d'Assurance-Pension"
+ },
+ {
+ "name": "Cotisations patronales compl\u00e9mentaires"
+ }
+ ],
+ "name": "Charges sociales salari\u00e9s"
+ },
+ {
+ "name": "Autres charges sociales patronales"
+ },
+ {
+ "name": "Remboursements de charges sociales"
+ }
+ ],
+ "name": "Charges sociales (part patronale)"
+ }
+ ],
+ "name": "Frais de personnel"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Commissions et courtages sur ventes"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations des transitaires"
+ },
+ {
+ "name": "Commissions et courtages sur achats"
+ }
+ ],
+ "name": "Commissions et courtages"
+ },
+ {
+ "name": "Traitement informatique"
+ },
+ {
+ "name": "Autres r\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
+ },
+ {
+ "name": "Frais de recrutement de personnel"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres honoraires"
+ },
+ {
+ "name": "Honoraires comptables et d'audit"
+ },
+ {
+ "name": "Honoraires fiscaux"
+ },
+ {
+ "name": "Honoraires juridiques"
+ }
+ ],
+ "name": "Honoraires"
+ },
+ {
+ "name": "Frais d'actes et de contentieux"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de compte"
+ },
+ {
+ "name": "Commissions et frais sur \u00e9mission d'emprunts"
+ },
+ {
+ "name": "Frais sur titres (achat, vente, garde)"
+ },
+ {
+ "name": "Frais sur cartes de cr\u00e9dit"
+ },
+ {
+ "name": "Location de coffres"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations d'affacturage"
+ },
+ {
+ "name": "Frais sur effets"
+ },
+ {
+ "name": "Autres frais et commissions bancaires (hors int\u00e9r\u00eats et frais assimil\u00e9s)"
+ }
+ ],
+ "name": "Services bancaires et assimil\u00e9s"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
+ },
+ {
+ "children": [
+ {
+ "name": "Transports collectifs du personnel"
+ },
+ {
+ "name": "Autres transports"
+ },
+ {
+ "name": "Transports administratifs"
+ },
+ {
+ "name": "Transports sur ventes"
+ },
+ {
+ "name": "Transports entre \u00e9tablissements ou chantiers"
+ },
+ {
+ "name": "Transports sur achats"
+ }
+ ],
+ "name": "Transports de biens et transports collectifs du personnel"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "T\u00e9l\u00e9phone et autres frais de t\u00e9l\u00e9communication"
+ },
+ {
+ "name": "Autres frais postaux (location de bo\u00eetes postales, etc.)"
+ },
+ {
+ "name": "Timbres"
+ }
+ ],
+ "name": "Frais postaux et frais de t\u00e9l\u00e9communications"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de d\u00e9m\u00e9nagement de l'entreprise"
+ },
+ {
+ "name": "Missions"
+ },
+ {
+ "children": [
+ {
+ "name": "Direction (respectivement exploitant et associ\u00e9s)"
+ },
+ {
+ "name": "Personnel"
+ }
+ ],
+ "name": "Voyages et d\u00e9placements"
+ },
+ {
+ "name": "R\u00e9ceptions et frais de repr\u00e9sentation"
+ }
+ ],
+ "name": "Frais de d\u00e9placements et de repr\u00e9sentation"
+ },
+ {
+ "children": [
+ {
+ "name": "Sponsoring"
+ },
+ {
+ "name": "Dons courants"
+ },
+ {
+ "name": "Catalogues et imprim\u00e9s et publications"
+ },
+ {
+ "name": "Cadeaux \u00e0 la client\u00e8le"
+ },
+ {
+ "name": "Foires et expositions"
+ },
+ {
+ "name": "Echantillons"
+ },
+ {
+ "name": "Annonces et insertions"
+ },
+ {
+ "name": "Autres achats de services publicitaires"
+ }
+ ],
+ "name": "Frais de marketing et de publicit\u00e9"
+ }
+ ],
+ "name": "Frais de marketing et de communication"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance insolvabilit\u00e9 clients"
+ },
+ {
+ "name": "Assurance risque d'exploitation"
+ },
+ {
+ "name": "Assurance responsabilit\u00e9 civile"
+ },
+ {
+ "children": [
+ {
+ "name": "sur achats"
+ },
+ {
+ "name": "sur ventes"
+ },
+ {
+ "name": "sur autres biens"
+ }
+ ],
+ "name": "Assurance-transport"
+ },
+ {
+ "name": "Autres assurances"
+ },
+ {
+ "name": "Assurances sur biens pris en location"
+ },
+ {
+ "children": [
+ {
+ "name": "V\u00e9hicules"
+ },
+ {
+ "name": "Installations"
+ },
+ {
+ "name": "B\u00e2timents"
+ },
+ {
+ "name": "Sur autres biens de l'actif"
+ }
+ ],
+ "name": "Assurances sur biens de l'actif"
+ }
+ ],
+ "name": "Primes d'assurance"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur autres charges externes"
+ },
+ {
+ "children": [
+ {
+ "name": "Elimination de d\u00e9chets non industriels"
+ },
+ {
+ "name": "Frais de surveillance"
+ },
+ {
+ "children": [
+ {
+ "name": "Documentation technique"
+ },
+ {
+ "name": "Documentation g\u00e9n\u00e9rale"
+ }
+ ],
+ "name": "Documentation"
+ },
+ {
+ "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences"
+ },
+ {
+ "name": "Cotisations aux associations professionnelles"
+ },
+ {
+ "name": "Elimination des d\u00e9chets industriels"
+ },
+ {
+ "name": "Autres charges externes diverses"
+ },
+ {
+ "name": "Evacuation des eaux us\u00e9es"
+ }
+ ],
+ "name": "Charges externes diverses"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sur installations techniques et machines"
+ },
+ {
+ "name": "Sur mat\u00e9riel roulant"
+ },
+ {
+ "name": "Sur autres installations, outillages et machines"
+ }
+ ],
+ "name": "Entretien et r\u00e9parations"
+ },
+ {
+ "name": "Contrats de maintenance"
+ },
+ {
+ "name": "Etudes et recherches (non incorpor\u00e9es dans les produits)"
+ },
+ {
+ "name": "Sous-traitance g\u00e9n\u00e9rale (non incorpor\u00e9e directement aux ouvrages, travaux et produits)"
+ }
+ ],
+ "name": "Sous-traitance, entretiens et r\u00e9parations"
+ },
+ {
+ "children": [
+ {
+ "name": "Malis sur emballages"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00e2timents"
+ },
+ {
+ "name": "Terrains"
+ }
+ ],
+ "name": "Locations immobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel roulant"
+ },
+ {
+ "name": "Autres installations, outillages et machines"
+ },
+ {
+ "name": "Installations techniques et machines"
+ }
+ ],
+ "name": "Leasing mobilier"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "B\u00e2timents"
+ }
+ ],
+ "name": "Leasing immobilier"
+ },
+ {
+ "name": "Charges locatives et de copropri\u00e9t\u00e9"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel roulant"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "name": "Autres installations, outillages et machines"
+ }
+ ],
+ "name": "Locations mobili\u00e8res"
+ }
+ ],
+ "name": "Loyers et charges locatives"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel int\u00e9rimaire"
+ },
+ {
+ "name": "Personnel pr\u00eat\u00e9 \u00e0 l'entreprise"
+ }
+ ],
+ "name": "Personnel ext\u00e9rieur \u00e0 l'entreprise"
+ }
+ ],
+ "name": "Autres charges externes"
+ },
+ {
+ "children": [
+ {
+ "name": "Mati\u00e8res premi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Mati\u00e8res consommables"
+ },
+ {
+ "name": "Mati\u00e8res premi\u00e8res"
+ },
+ {
+ "name": "Fournitures consommables"
+ },
+ {
+ "name": "Achats de biens destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Emballages"
+ },
+ {
+ "name": "Approvisionnements"
+ },
+ {
+ "name": "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits"
+ },
+ {
+ "name": "Rabais, remises et ristournes non affect\u00e9s"
+ }
+ ],
+ "name": "Rabais, remises et ristournes obtenus"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournitures de magasin"
+ },
+ {
+ "name": "Fournitures de bureau"
+ },
+ {
+ "name": "Carburants"
+ },
+ {
+ "name": "Lubrifiants"
+ },
+ {
+ "children": [
+ {
+ "name": "Solides"
+ },
+ {
+ "name": "Liquides"
+ },
+ {
+ "name": "Gaz comprim\u00e9"
+ }
+ ],
+ "name": "Combustibles"
+ },
+ {
+ "name": "Produits d'entretien"
+ },
+ {
+ "name": "Fournitures d'atelier et d'usine"
+ },
+ {
+ "name": "Autres fournitures consommables"
+ }
+ ],
+ "name": "Fournitures consommables"
+ },
+ {
+ "children": [
+ {
+ "name": "Marchandises"
+ },
+ {
+ "name": "Immeubles"
+ },
+ {
+ "name": "Terrains"
+ }
+ ],
+ "name": "Achats de biens destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres mati\u00e8res et fournitures non stock\u00e9es"
+ },
+ {
+ "name": "Lubrifiants"
+ },
+ {
+ "name": "Carburants"
+ },
+ {
+ "name": "V\u00eatements professionnels"
+ },
+ {
+ "children": [
+ {
+ "name": "Eau"
+ },
+ {
+ "name": "Gaz de canalisation"
+ },
+ {
+ "name": "Electricit\u00e9"
+ }
+ ],
+ "name": "Fournitures non stockables"
+ },
+ {
+ "name": "Fournitures administratives"
+ },
+ {
+ "name": "Fournitures d'entretien et de petit \u00e9quipement"
+ }
+ ],
+ "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Recherche et d\u00e9veloppement"
+ },
+ {
+ "name": "Frais d'architectes et d'ing\u00e9nieurs"
+ },
+ {
+ "name": "Travail \u00e0 fa\u00e7on"
+ }
+ ],
+ "name": "Achats d'\u00e9tudes et prestations de service (incorpor\u00e9s aux ouvrages et produits)"
+ },
+ {
+ "name": "Achats de mat\u00e9riel, \u00e9quipements, pi\u00e8ces d\u00e9tach\u00e9es et travaux (incorpor\u00e9s aux ouvrages et produits)"
+ },
+ {
+ "name": "Autres achats d'\u00e9tudes et de prestations de service"
+ }
+ ],
+ "name": "Achats incorpor\u00e9s aux ouvrages et produits"
+ }
+ ],
+ "name": "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits"
+ },
+ {
+ "name": "Mati\u00e8res consommables"
+ },
+ {
+ "children": [
+ {
+ "name": "Emballages non r\u00e9cup\u00e9rables"
+ },
+ {
+ "name": "Emballages \u00e0 usage mixte"
+ },
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables"
+ }
+ ],
+ "name": "Emballages"
+ },
+ {
+ "name": "Approvisionnements"
+ },
+ {
+ "children": [
+ {
+ "name": "Variation des stocks de mati\u00e8res premi\u00e8res"
+ },
+ {
+ "name": "Variation des stocks de mati\u00e8res consommables"
+ },
+ {
+ "name": "Variation des stocks de fournitures consommables"
+ },
+ {
+ "name": "Variation des stocks d'emballages"
+ },
+ {
+ "name": "Variation des stocks d'approvisionnements"
+ },
+ {
+ "name": "Variation des stocks de biens destin\u00e9s \u00e0 la revente"
+ }
+ ],
+ "name": "Variation des stocks"
+ }
+ ],
+ "name": "Consommation de marchandises et de mati\u00e8res premi\u00e8res et consommables"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts support\u00e9s par les entreprises non r\u00e9sidentes"
+ },
+ {
+ "children": [
+ {
+ "name": "Exercices ant\u00e9rieurs"
+ },
+ {
+ "name": "Exercice courant"
+ }
+ ],
+ "name": "Imp\u00f4ts support\u00e9s par les \u00e9tablissements stables"
+ },
+ {
+ "name": "Retenues d'imp\u00f4t \u00e0 la source"
+ },
+ {
+ "name": "Autres imp\u00f4ts \u00e9trangers"
+ }
+ ],
+ "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat"
+ },
+ {
+ "children": [
+ {
+ "name": "Exercice courant"
+ },
+ {
+ "name": "Exercices ant\u00e9rieurs"
+ }
+ ],
+ "name": "Imp\u00f4t commercial"
+ },
+ {
+ "children": [
+ {
+ "name": "Exercice courant"
+ },
+ {
+ "name": "Exercices ant\u00e9rieurs"
+ }
+ ],
+ "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations aux provisions pour imp\u00f4ts diff\u00e9r\u00e9s"
+ },
+ {
+ "name": "Dotations aux provisions pour imp\u00f4ts"
+ }
+ ],
+ "name": "Dotations aux provisions pour imp\u00f4ts sur le r\u00e9sultat"
+ }
+ ],
+ "name": "Imp\u00f4ts sur le r\u00e9sultat"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations aux provisions pour autres imp\u00f4ts"
+ },
+ {
+ "children": [
+ {
+ "name": "Exercices ant\u00e9rieurs"
+ },
+ {
+ "name": "Exercice courant"
+ }
+ ],
+ "name": "Imp\u00f4t sur la fortune"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Imp\u00f4ts \u00e9trangers"
+ },
+ {
+ "name": "Autres imp\u00f4ts et taxes"
+ }
+ ],
+ "name": "Autres imp\u00f4ts ne figurant pas sous le poste ci-dessus"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations aux provisions exceptionnelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur cr\u00e9ances"
+ },
+ {
+ "name": "Sur stocks"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur immobilisations incorporelles"
+ },
+ {
+ "name": "Sur immobilisations corporelles"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Valeur comptable des immobilisations financi\u00e8res c\u00e9d\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur autres cr\u00e9ances"
+ },
+ {
+ "name": "Sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Valeur comptable des cr\u00e9ances de l'actif circulant financier c\u00e9d\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges exceptionnelles diverses"
+ },
+ {
+ "name": "Dommages et int\u00e9r\u00eats"
+ },
+ {
+ "name": "Amendes et p\u00e9nalit\u00e9s fiscales, sociales et p\u00e9nales"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits pay\u00e9s sur achats et ventes"
+ },
+ {
+ "name": "Malis provenant de clauses d'indexation"
+ }
+ ],
+ "name": "Autres charges exceptionnelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles"
+ },
+ {
+ "name": "Immobilisations incorporelles"
+ }
+ ],
+ "name": "Valeur comptable des immobilisations incorporelles et corporelles c\u00e9d\u00e9es"
+ }
+ ],
+ "name": "Charges exceptionnelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Quote-part de perte dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)"
+ },
+ {
+ "children": [
+ {
+ "name": "Escomptes accord\u00e9s"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur dettes commerciales"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats bancaires sur op\u00e9rations de financement"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur leasings financiers"
+ },
+ {
+ "name": "Int\u00e9r\u00eats bancaires sur comptes courants"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats bancaires et assimil\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats des dettes subordonn\u00e9es"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des emprunts obligataires"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats des dettes financi\u00e8res"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur autres emprunts et dettes"
+ },
+ {
+ "name": "Escomptes et frais sur effets"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats et escomptes"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ }
+ ],
+ "name": "Moins-values de cession de valeurs mobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Dotations aux corrections de valeur sur autres cr\u00e9ances"
+ },
+ {
+ "name": "Dotations aux corrections de valeur sur cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustements pour juste valeur sur immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur immobilisations financi\u00e8res"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res"
+ },
+ {
+ "name": "Dotations aux provisions financi\u00e8res"
+ },
+ {
+ "name": "Autres charges financi\u00e8res"
+ },
+ {
+ "name": "Pertes de change"
+ }
+ ],
+ "name": "Charges financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Jetons de pr\u00e9sence"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Cr\u00e9ances r\u00e9sultant de ventes et de prestations de services"
+ }
+ ],
+ "name": "Pertes sur cr\u00e9ances irr\u00e9couvrables"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxe de cabaretage"
+ },
+ {
+ "name": "Taxes sur les v\u00e9hicules"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Droits de timbre"
+ },
+ {
+ "name": "Droits d'enregistrement"
+ },
+ {
+ "name": "Autres droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques"
+ }
+ ],
+ "name": "Droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Droits d'accises \u00e0 la production et taxe de consommation"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits d'accises et taxe de consommation sur marchandises en provenance de l'\u00e9tranger"
+ },
+ {
+ "name": "Droits de douane"
+ },
+ {
+ "name": "Montants compensatoires"
+ }
+ ],
+ "name": "Droits sur les marchandises en provenance de l'\u00e9tranger"
+ },
+ {
+ "name": "TVA non d\u00e9ductible"
+ },
+ {
+ "name": "Imp\u00f4t foncier"
+ },
+ {
+ "name": "Dotations aux provisions pour imp\u00f4ts"
+ },
+ {
+ "name": "Autres droits et imp\u00f4ts"
+ }
+ ],
+ "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s"
+ },
+ {
+ "name": "Indemnit\u00e9s"
+ },
+ {
+ "name": "Autres charges d'exploitation diverses"
+ },
+ {
+ "name": "Tanti\u00e8mes"
+ },
+ {
+ "name": "Dotations aux provisions d'exploitation"
+ },
+ {
+ "name": "Dotations aux plus-values immunis\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits et valeurs similaires"
+ },
+ {
+ "name": "Droits d'auteur et de reproduction"
+ }
+ ],
+ "name": "Droits et valeurs similaires"
+ },
+ {
+ "name": "Brevets"
+ },
+ {
+ "name": "Concessions"
+ },
+ {
+ "name": "Licences informatiques"
+ }
+ ],
+ "name": "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires"
+ }
+ ],
+ "name": "Autres charges d'exploitation"
+ }
+ ],
+ "name": "CLASSE 6 - COMPTES DE CHARGES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4t sur le revenu des collectivit\u00e9s"
+ },
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4t commercial"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises sur provisions pour imp\u00f4ts diff\u00e9r\u00e9s"
+ },
+ {
+ "name": "Reprises sur provisions pour imp\u00f4ts"
+ }
+ ],
+ "name": "Reprises sur provisions pour imp\u00f4ts sur le r\u00e9sultat"
+ },
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers sur le r\u00e9sultat"
+ }
+ ],
+ "name": "R\u00e9gularisations d'imp\u00f4ts sur le r\u00e9sultat"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9gularisations de taxes d'abonnement"
+ },
+ {
+ "name": "Reprises sur provisions pour autres imp\u00f4ts"
+ },
+ {
+ "name": "R\u00e9gularisations d'autres imp\u00f4ts et taxes"
+ },
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers"
+ },
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4t sur la fortune"
+ }
+ ],
+ "name": "R\u00e9gularisations d'autres imp\u00f4ts ne figurant pas sous le poste ci-dessus"
+ },
+ {
+ "children": [
+ {
+ "name": "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)"
+ },
+ {
+ "children": [
+ {
+ "name": "Bonifications d'int\u00e9r\u00eat"
+ },
+ {
+ "name": "Montants compensatoires"
+ },
+ {
+ "name": "Subventions sur produits"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres subventions destin\u00e9es \u00e0 promouvoir l'emploi"
+ },
+ {
+ "name": "Primes d'apprentissage re\u00e7ues"
+ }
+ ],
+ "name": "Subventions destin\u00e9es \u00e0 promouvoir l'emploi"
+ },
+ {
+ "name": "Autres subventions d'exploitation"
+ }
+ ],
+ "name": "Subventions d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "name": "Subventions d'investissement en capital"
+ },
+ {
+ "name": "Plus-values immunis\u00e9es non r\u00e9investies"
+ },
+ {
+ "name": "Plus-values immunis\u00e9es r\u00e9investies"
+ }
+ ],
+ "name": "Reprises de plus-values immunis\u00e9es et de subventions d'investissement en capital"
+ },
+ {
+ "name": "Indemnit\u00e9s d'assurance touch\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Droits d'auteur et de reproduction"
+ },
+ {
+ "name": "Autres droits et valeurs similaires"
+ }
+ ],
+ "name": "Droits et valeurs similaires"
+ },
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "name": "Concessions"
+ },
+ {
+ "name": "Licences informatiques"
+ },
+ {
+ "name": "Brevets"
+ }
+ ],
+ "name": "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires"
+ },
+ {
+ "name": "Reprises sur provisions d'exploitation"
+ },
+ {
+ "name": "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles"
+ },
+ {
+ "name": "Autres produits d'exploitation divers"
+ },
+ {
+ "name": "Jetons de pr\u00e9sence, tanti\u00e8mes et r\u00e9mun\u00e9rations assimil\u00e9es"
+ }
+ ],
+ "name": "Autres produits d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats sur cr\u00e9ances commerciales"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur autres cr\u00e9ances"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats sur comptes \u00e0 terme"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur leasings financiers"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur comptes courants"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats bancaires et assimil\u00e9s"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Escomptes d'effets de commerce"
+ },
+ {
+ "name": "Escomptes obtenus"
+ }
+ ],
+ "name": "Autres int\u00e9r\u00eats et escomptes"
+ },
+ {
+ "name": "Autres produits financiers"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ }
+ ],
+ "name": "Revenus des immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustements pour juste valeur sur immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur sur immobilisations financi\u00e8res"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ }
+ ],
+ "name": "Plus-value de cession de valeurs mobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ }
+ ],
+ "name": "Autres produits de valeurs mobili\u00e8res"
+ }
+ ],
+ "name": "Plus-value de cession et autres produits de valeurs mobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur sur valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Reprises sur corrections de valeur sur autres cr\u00e9ances"
+ },
+ {
+ "name": "Reprises sur corrections de valeur sur cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant"
+ },
+ {
+ "name": "Gains de change"
+ },
+ {
+ "name": "Quote-part de b\u00e9n\u00e9fice dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)"
+ },
+ {
+ "name": "Reprises sur provisions financi\u00e8res"
+ }
+ ],
+ "name": "Produits financiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestations de services"
+ },
+ {
+ "name": "Produits"
+ },
+ {
+ "name": "Immeubles en construction"
+ }
+ ],
+ "name": "Ventes sur commandes en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes de marchandises"
+ },
+ {
+ "name": "Ventes d'autres \u00e9l\u00e9ments destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Ventes de terrains et d'immeubles existants (promotion immobili\u00e8re)"
+ }
+ ],
+ "name": "Ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Ventes de produits r\u00e9siduels"
+ },
+ {
+ "name": "Prestations de services"
+ },
+ {
+ "name": "Ventes de produits finis"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur autres \u00e9l\u00e9ments du chiffre d'affaires"
+ },
+ {
+ "name": "Sur ventes de produits r\u00e9siduels"
+ },
+ {
+ "name": "Sur ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Sur prestations de services"
+ },
+ {
+ "name": "Sur ventes sur commandes en cours"
+ },
+ {
+ "name": "Sur ventes de produits interm\u00e9diaires"
+ },
+ {
+ "name": "Sur ventes de produits finis"
+ }
+ ],
+ "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Loyer immobilier"
+ },
+ {
+ "name": "Loyer mobilier"
+ }
+ ],
+ "name": "Locations"
+ },
+ {
+ "name": "Ventes d'emballages"
+ },
+ {
+ "name": "Commissions et courtages"
+ },
+ {
+ "name": "Autres \u00e9l\u00e9ments divers du chiffre d'affaires"
+ }
+ ],
+ "name": "Autres \u00e9l\u00e9ments du chiffre d'affaires"
+ },
+ {
+ "name": "Ventes de produits interm\u00e9diaires"
+ }
+ ],
+ "name": "Montant net du chiffre d'affaires"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Variation des stocks d'immeubles en construction"
+ },
+ {
+ "name": "Variation des stocks de produits en cours"
+ },
+ {
+ "name": "Variation des stocks de commandes en cours \u2013 produits"
+ },
+ {
+ "name": "Variation des stocks de commandes en cours \u2013 prestations de services"
+ }
+ ],
+ "name": "Variation des stocks de produits en cours de fabrication et de commandes en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Variation des stocks de produits interm\u00e9diaires"
+ },
+ {
+ "name": "Variation des stocks de marchandises"
+ },
+ {
+ "name": "Variation des stocks de produits r\u00e9siduels"
+ },
+ {
+ "name": "Variation des stocks de marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation"
+ },
+ {
+ "name": "Variation des stocks de produits finis"
+ }
+ ],
+ "name": "Variation des stocks de produits finis et marchandises"
+ }
+ ],
+ "name": "Variation des stocks de produits finis, d'en cours de fabrication et des commandes en cours"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Licences informatiques"
+ },
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits et valeurs similaires"
+ },
+ {
+ "name": "Droits d'auteur et de reproduction"
+ }
+ ],
+ "name": "Droits et valeurs similaires"
+ },
+ {
+ "name": "Brevets"
+ },
+ {
+ "name": "Concessions"
+ }
+ ],
+ "name": "Concessions, brevets, licences, marques, droits et valeurs similaires"
+ },
+ {
+ "name": "Frais de recherche et d\u00e9veloppement"
+ }
+ ],
+ "name": "Immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains et constructions"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ }
+ ],
+ "name": "Immobilisations corporelles"
+ }
+ ],
+ "name": "Production immobilis\u00e9e"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services"
+ }
+ ],
+ "name": "Reprises de corrections de valeur sur cr\u00e9ances de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires"
+ },
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement"
+ },
+ {
+ "name": "Acomptes vers\u00e9s et immobilisations incorporelles en cours"
+ },
+ {
+ "name": "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux"
+ }
+ ],
+ "name": "Reprises de corrections de valeur sur immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Agencements et am\u00e9nagements de terrains"
+ },
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Constructions"
+ },
+ {
+ "name": "Constructions sur sol d'autrui"
+ }
+ ],
+ "name": "Terrains et constructions"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "name": "Acomptes vers\u00e9s et immobilisations corporelles en cours"
+ }
+ ],
+ "name": "Reprises de corrections de valeur sur immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits en cours de fabrication et commandes en cours"
+ },
+ {
+ "name": "Acomptes vers\u00e9s"
+ },
+ {
+ "name": "Mati\u00e8res premi\u00e8res et consommables"
+ },
+ {
+ "name": "Produits finis et marchandises"
+ },
+ {
+ "name": "Terrains et immeubles destin\u00e9s \u00e0 la revente"
+ }
+ ],
+ "name": "Reprises de corrections de valeur sur stocks"
+ }
+ ],
+ "name": "Reprises de corrections de valeur des \u00e9l\u00e9ments d'actif non financiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Subventions exceptionnelles"
+ },
+ {
+ "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame"
+ },
+ {
+ "name": "Bonis provenant de clauses d'indexation"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits per\u00e7us sur achats et sur ventes"
+ },
+ {
+ "name": "Rentr\u00e9es sur cr\u00e9ances amorties"
+ },
+ {
+ "name": "Lib\u00e9ralit\u00e9s re\u00e7ues"
+ },
+ {
+ "name": "Autres produits exceptionnels divers"
+ }
+ ],
+ "name": "Autres produits exceptionnels"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles"
+ },
+ {
+ "name": "Immobilisations incorporelles"
+ }
+ ],
+ "name": "Produits de cession d'immobilisations incorporelles et corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Produits de cession sur cr\u00e9ances de l'actif circulant financier"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ },
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9s"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ }
+ ],
+ "name": "Produits de cession d'immobilisations financi\u00e8res"
+ },
+ {
+ "name": "Reprises sur provisions exceptionnelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur stocks"
+ },
+ {
+ "name": "Sur cr\u00e9ances de l'actif circulant"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles"
+ },
+ {
+ "name": "Immobilisations incorporelles"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles"
+ }
+ ],
+ "name": "Produits exceptionnels"
+ }
+ ],
+ "name": "CLASSE 7 - COMPTES DE PRODUITS"
+ }
+ ],
+ "name": "TOTAL CLASSES 6 ET 7"
+ }
+ ],
"name": "Plan de compte Luxembourgeois - Loi de Juin 2009 (THAMINI & ADN & ACSONE)",
"parent_id": ""
}
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json
index 89ff19c..fbe6989 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json
@@ -2726,42 +2726,54 @@
{
"children": [
{
- "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT"
+ "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "Autres"
+ "name": "Autres",
+ "root_type": "Liability"
},
{
- "name": "\u00c9tat"
+ "name": "\u00c9tat",
+ "root_type": "Liability"
},
{
- "name": "D\u00e9partements"
+ "name": "D\u00e9partements",
+ "root_type": "Liability"
},
{
- "name": "R\u00e9gions"
+ "name": "R\u00e9gions",
+ "root_type": "Liability"
},
{
- "name": "Entreprises publiques ou mixtes"
+ "name": "Entreprises publiques ou mixtes",
+ "root_type": "Liability"
},
{
- "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es"
+ "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es",
+ "root_type": "Liability"
},
{
- "name": "Organismes internationaux"
+ "name": "Organismes internationaux",
+ "root_type": "Liability"
},
{
- "name": "Entreprises et organismes priv\u00e9s"
+ "name": "Entreprises et organismes priv\u00e9s",
+ "root_type": "Liability"
}
],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT A"
+ "name": "SUBVENTIONS D'\u00c9QUIPEMENT A",
+ "root_type": "Liability"
},
{
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT B"
+ "name": "SUBVENTIONS D'\u00c9QUIPEMENT B",
+ "root_type": "Liability"
}
],
- "name": "SUBVENTIONS D'INVESTISSEMENT"
+ "name": "SUBVENTIONS D'INVESTISSEMENT",
+ "root_type": "Liability"
},
{
"children": [
@@ -2952,204 +2964,262 @@
{
"children": [
{
- "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9"
+ "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti"
+ "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti",
+ "root_type": "Liability"
},
{
- "name": "Capital souscrit, non appel\u00e9"
+ "name": "Capital souscrit, non appel\u00e9",
+ "root_type": "Liability"
},
{
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti"
+ "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti",
+ "root_type": "Liability"
},
{
- "name": "Capital souscrit, appel\u00e9, non vers\u00e9"
+ "name": "Capital souscrit, appel\u00e9, non vers\u00e9",
+ "root_type": "Liability"
},
{
- "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res"
+ "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res",
+ "root_type": "Liability"
}
],
- "name": "CAPITAL SOCIAL"
+ "name": "CAPITAL SOCIAL",
+ "root_type": "Liability"
},
{
- "name": "CAPITAL PERSONNEL"
+ "name": "CAPITAL PERSONNEL",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "Autres dotations"
+ "name": "Autres dotations",
+ "root_type": "Liability"
},
{
- "name": "Dotation initiale"
+ "name": "Dotation initiale",
+ "root_type": "Liability"
},
{
- "name": "Dotations compl\u00e9mentaires"
+ "name": "Dotations compl\u00e9mentaires",
+ "root_type": "Liability"
}
],
- "name": "CAPITAL PAR DOTATION"
+ "name": "CAPITAL PAR DOTATION",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "Autres primes"
+ "name": "Autres primes",
+ "root_type": "Liability"
},
{
- "name": "Primes d'\u00e9mission"
+ "name": "Primes d'\u00e9mission",
+ "root_type": "Liability"
},
{
- "name": "Primes de fusion"
+ "name": "Primes de fusion",
+ "root_type": "Liability"
},
{
- "name": "Primes d'apport"
+ "name": "Primes d'apport",
+ "root_type": "Liability"
},
{
- "name": "Primes de conversion"
+ "name": "Primes de conversion",
+ "root_type": "Liability"
}
],
- "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES"
+ "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation"
+ "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation",
+ "root_type": "Liability"
},
{
- "name": "Op\u00e9rations courantes"
+ "name": "Op\u00e9rations courantes",
+ "root_type": "Liability"
},
{
- "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles"
+ "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles",
+ "root_type": "Liability"
},
{
- "name": "Apports temporaires"
+ "name": "Apports temporaires",
+ "root_type": "Liability"
},
{
- "name": "Autres pr\u00e9l\u00e8vements"
+ "name": "Autres pr\u00e9l\u00e8vements",
+ "root_type": "Liability"
}
],
- "name": "COMPTE DE L'EXPLOITANT"
+ "name": "COMPTE DE L'EXPLOITANT",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale"
+ "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale",
+ "root_type": "Liability"
},
{
- "name": "\u00c9carts de r\u00e9\u00e9valuation libre"
+ "name": "\u00c9carts de r\u00e9\u00e9valuation libre",
+ "root_type": "Liability"
}
],
- "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION"
+ "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION",
+ "root_type": "Liability"
}
],
- "name": "CAPITAL"
+ "name": "CAPITAL",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES"
+ "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES",
+ "root_type": "Liability"
},
{
- "name": "R\u00c9SERVE L\u00c9GALE"
+ "name": "R\u00c9SERVE L\u00c9GALE",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "R\u00e9serves facultatives"
+ "name": "R\u00e9serves facultatives",
+ "root_type": "Liability"
},
{
- "name": "R\u00e9serves diverses"
+ "name": "R\u00e9serves diverses",
+ "root_type": "Liability"
}
],
- "name": "AUTRES R\u00c9SERVES"
+ "name": "AUTRES R\u00c9SERVES",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es"
+ "name": "Autres r\u00e9serves r\u00e9glement\u00e9es",
+ "root_type": "Liability"
},
{
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement"
+ "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement",
+ "root_type": "Liability"
},
{
- "name": "R\u00e9serves de plus-values nettes \u00e0 long terme"
+ "name": "R\u00e9serves de plus-values nettes \u00e0 long terme",
+ "root_type": "Liability"
}
],
- "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES"
+ "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES",
+ "root_type": "Liability"
}
],
- "name": "R\u00c9SERVES"
+ "name": "R\u00c9SERVES",
+ "root_type": "Liability"
},
{
"children": [
{
"children": [
{
- "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s"
+ "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s",
+ "root_type": "Liability"
},
{
- "name": "Perte nette \u00e0 reporter"
+ "name": "Perte nette \u00e0 reporter",
+ "root_type": "Liability"
}
],
- "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR"
+ "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR",
+ "root_type": "Liability"
},
{
- "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR"
+ "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR",
+ "root_type": "Liability"
}
],
- "name": "REPORT \u00c0 NOUVEAU"
+ "name": "REPORT \u00c0 NOUVEAU",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)"
+ "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)",
+ "root_type": "Liability"
},
{
- "name": "R\u00c9SULTAT NET : PERTE"
+ "name": "R\u00c9SULTAT NET : PERTE",
+ "root_type": "Liability"
},
{
- "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)"
+ "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)",
+ "root_type": "Liability"
},
{
- "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)"
+ "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)",
+ "root_type": "Liability"
},
{
- "name": "R\u00c9SULTAT FINANCIER (R.F.)"
+ "name": "R\u00c9SULTAT FINANCIER (R.F.)",
+ "root_type": "Liability"
},
{
- "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)"
+ "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "R\u00e9sultat en instance d'affectation : Perte"
+ "name": "R\u00e9sultat en instance d'affectation : Perte",
+ "root_type": "Liability"
},
{
- "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice"
+ "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice",
+ "root_type": "Liability"
}
],
- "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION"
+ "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION",
+ "root_type": "Liability"
},
{
- "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE"
+ "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE",
+ "root_type": "Liability"
},
{
"children": [
{
- "name": "Marge brute sur marchandises"
+ "name": "Marge brute sur marchandises",
+ "root_type": "Liability"
},
{
- "name": "Marge brute sur mati\u00e8res"
+ "name": "Marge brute sur mati\u00e8res",
+ "root_type": "Liability"
}
],
- "name": "MARGE BRUTE (M.B.)"
+ "name": "MARGE BRUTE (M.B.)",
+ "root_type": "Liability"
},
{
- "name": "VALEUR AJOUT\u00c9E (V.A.)"
+ "name": "VALEUR AJOUT\u00c9E (V.A.)",
+ "root_type": "Liability"
}
],
- "name": "R\u00c9SULTAT NET DE L'EXERCICE"
+ "name": "R\u00c9SULTAT NET DE L'EXERCICE",
+ "root_type": "Liability"
}
],
"name": "Comptes de capitaux"
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json b/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json
index b2352e8..cf804c2 100644
--- a/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json
@@ -1,7 +1,542 @@
{
"name": "Basic Chart of Account",
"root": {
- "children": [],
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Automobile Expense",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Payroll Expenses",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Interest Expense",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Continuing Education",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Meals and Entertainment",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Custom Hire and Contract Labor",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Repairs and Maintenance",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Postage and Delivery",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Small Tools and Equipment",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Chemicals Purchased",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Gasoline, Fuel and Oil",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Equipment Rental",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Taxes - Property",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Miscellaneous Expense",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Uniforms",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Veterinary, Breeding, Medicine",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Professional Fees",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Janitorial Expense",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "name": "General Liability Insurance",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Life and Disability Insurance",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Health Insurance",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Professional Liability",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Worker's Compensation",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Insurance Expense",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Travel Expense",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Advertising and Promotion",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Office Supplies",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Dues and Subscriptions",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Feed Purchased",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Bank Service Charges",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Marketing Expense",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Storage and Warehousing",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Computer and Internet Expenses",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Fertilizers and Lime",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Seeds and Plants Purchased",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Conservation Expenses",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Freight and Trucking",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Depreciation Expense",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Printing and Reproduction",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Car and Truck Expenses",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Charitable Contributions",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Rent Expense",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Utilities",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Telephone Expense",
+ "root_type": "Expense"
+ },
+ {
+ "name": "Business Licenses and Permits",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Expenses",
+ "root_type": "Expense"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Client Trust Account",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Account Receivable",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Receivable",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Bank or Cash",
+ "name": "Cash or Cash Equivalents",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Current Assets",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Security Deposits Asset",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Other Assets",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "name": "Court Costs",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Advanced Client Costs",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Filing Fees",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Expert Witness Fees",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Other Current Assets",
+ "root_type": "Asset"
+ },
+ {
+ "account_type": "Fixed Asset",
+ "children": [
+ {
+ "account_type": "Fixed Asset",
+ "name": "Furniture and Equipment",
+ "root_type": "Asset"
+ },
+ {
+ "name": "Accumulated Depreciation",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Fixed Assets",
+ "root_type": "Asset"
+ }
+ ],
+ "name": "Assets",
+ "root_type": "Asset"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Capital Stock",
+ "root_type": "Liability"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Retained Earnings",
+ "root_type": "Liability"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Dividends Paid",
+ "root_type": "Liability"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Opening Balance Equity",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Equity",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Account Payable",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Payable",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Current Liabilities",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Sales Tax Payable",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Customer Deposits Received",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Payroll Liabilities",
+ "root_type": "Liability"
+ },
+ {
+ "name": "Use Tax Payable",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Other Current Liabilities",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Liabilities",
+ "root_type": "Liability"
+ }
+ ],
+ "name": "Liabilities and Equity",
+ "root_type": "Liability"
+ },
+ {
+ "children": [
+ {
+ "name": "Settlement Income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Commodity Credit Loans",
+ "root_type": "Income"
+ },
+ {
+ "name": "Administrative Fees",
+ "root_type": "Income"
+ },
+ {
+ "name": "Shipping and Delivery Income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Sales",
+ "root_type": "Income"
+ },
+ {
+ "name": "Commission income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Fuel Tax Credits and Other Inc.",
+ "root_type": "Income"
+ },
+ {
+ "name": "Livestock Sales",
+ "root_type": "Income"
+ },
+ {
+ "name": "Custom Hire Income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Crop Insurance Proceeds",
+ "root_type": "Income"
+ },
+ {
+ "name": "Legal Fee Income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Cooperative Distributions",
+ "root_type": "Income"
+ },
+ {
+ "name": "Job Income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Crop Sales",
+ "root_type": "Income"
+ },
+ {
+ "name": "Sales Discounts",
+ "root_type": "Income"
+ },
+ {
+ "name": "Rental Income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Farmers Market Sales",
+ "root_type": "Income"
+ },
+ {
+ "name": "Sales",
+ "root_type": "Income"
+ },
+ {
+ "name": "Sales Discounts",
+ "root_type": "Income"
+ },
+ {
+ "name": "Service Income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Agricultural Program Payments",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Income",
+ "root_type": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Proceeds from Sale of Assets",
+ "root_type": "Income"
+ },
+ {
+ "name": "Finance Charge Income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Interest Income",
+ "root_type": "Income"
+ },
+ {
+ "name": "Insurance Proceeds Received",
+ "root_type": "Income"
+ }
+ ],
+ "name": "Other Income",
+ "root_type": "Income"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "children": [
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Other Job Related Costs",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Commissions Paid",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Tools and Small Equipment",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Merchant Account Fees",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Job Materials Purchased",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Subcontracted Services",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Equipment Rental for Jobs",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Purchases - Resale Items",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Commissions Paid",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Freight and Shipping Costs",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Merchant Account Fees",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Media Purchased for Clients",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Purchase Discounts",
+ "root_type": "Expense"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Subcontractors Expense",
+ "root_type": "Expense"
+ }
+ ],
+ "name": "Cost of Goods Sold",
+ "root_type": "Expense"
+ }
+ ],
"name": "Basic",
"parent_id": null
}
diff --git a/erpnext/patches/4_0/set_account_details.py b/erpnext/patches/4_0/set_account_details.py
deleted file mode 100644
index 36853a6..0000000
--- a/erpnext/patches/4_0/set_account_details.py
+++ /dev/null
@@ -1,14 +0,0 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-from __future__ import unicode_literals
-import frappe
-
-def execute():
- for d in (('Asset', 'Debit', 'No'), ('Liability', 'Credit', 'No'), ('Expense', 'Debit', 'Yes'),
- ('Income', 'Credit', 'Yes')):
- frappe.db.sql("""update `tabAccount` set root_type = %s
- where debit_or_credit=%s and is_pl_account=%s""", d)
-
- frappe.db.sql("""update `tabAccount` set balance_must_be=debit_or_credit
- where ifnull(allow_negative_balance, 0) = 0""")
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/test_company.py b/erpnext/setup/doctype/company/test_company.py
index e21ebfd..1fd87af 100644
--- a/erpnext/setup/doctype/company/test_company.py
+++ b/erpnext/setup/doctype/company/test_company.py
@@ -8,18 +8,25 @@
class TestCompany(unittest.TestCase):
def test_coa(self):
- company_bean = frappe.bean({
- "doctype": "Company",
- "company_name": "_Test Company 2",
- "abbr": "_TC2",
- "default_currency": "INR",
- "country": "India",
- "chart_of_accounts": "India - Chart of Accounts for Public Ltd"
- })
+ for country, chart_name in frappe.db.sql("""select country, chart_name
+ from `tabChart of Accounts` order by country""", as_list=1):
+ print country
+ # print "Chart Name: ", chart_name
+
+ company_bean = frappe.bean({
+ "doctype": "Company",
+ "company_name": "_Test Company 2",
+ "abbr": "_TC2",
+ "default_currency": "INR",
+ "country": country,
+ "chart_of_accounts": chart_name
+ })
- company_bean.insert()
-
- self.assertTrue(frappe.db.get_value("Account", "Balance Sheet - _TC2"))
+ company_bean.insert()
+ self.assertTrue(frappe.db.sql("""select count(*) from tabAccount
+ where company='_Test Company 2'""")[0][0] > 10)
+
+ frappe.delete_doc("Company", "_Test Company 2")
test_records = [