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"
-       }, 
-       {
-        "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": "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": "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": "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": "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 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 mobiliario", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de mobiliario", 
-          "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 otras instalaciones", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de otras instalaciones", 
-          "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 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"
-         }
-        ], 
-        "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 investigaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n", 
-          "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 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": [
-         {
-          "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 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 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 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 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": [
-         {
-          "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": [
-         {
-          "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": [
-         {
-          "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 investigaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro del valor de investigaci\u00f3n", 
-          "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 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 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"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "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": "Valores representativos de deuda de partes vinculadas", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "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": "Cr\u00e9ditos a partes vinculadas", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "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": "Participaciones en partes vinculadas", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "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": "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"
+         }
+        ], 
+        "name": "\u0395\u03af\u03b4\u03b7 \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0391\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03ba\u03c4\u03b9\u03ba\u03ac \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2"
+         }
+        ], 
+        "name": "\u0391\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03ba\u03c4\u03b9\u03ba\u03ac \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0391\u03bd\u03b1\u03bb\u03ce\u03c3\u03b9\u03bc\u03b1 \u03c5\u03bb\u03b9\u03ba\u03ac \u03c3\u03b5 \u03c4\u03c1\u03b9\u03c4\u03bf\u03cd\u03c2"
+         }, 
+         {
+          "name": "\u039c\u03b1\u03b6\u03bf\u03cd\u03c4"
+         }, 
+         {
+          "name": "\u03a0\u03b5\u03c4\u03c1\u03ad\u03bb\u03b1\u03b9\u03bf"
+         }, 
+         {
+          "name": "\u039c\u03b9\u03ba\u03c1\u03ac \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1"
+         }, 
+         {
+          "name": "\u039b\u03b9\u03b3\u03bd\u03af\u03c4\u03b7\u03c2"
+         }
+        ], 
+        "name": "\u0391\u03bd\u03b1\u03bb\u03ce\u03c3\u03b9\u03bc\u03b1 \u03c5\u03bb\u03b9\u03ba\u03ac"
+       }
+      ], 
+      "name": "\u0391\u03a0\u039f\u0398\u0395\u039c\u0391\u03a4\u0391"
+     }, 
+     {
+      "name": "\u039a\u039f\u03a3\u03a4\u039f\u03a3 \u03a0\u0391\u03a1\u0391\u0393\u03a9\u0393\u0397\u03a3 (\u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03be\u03ad\u03bb\u03b9\u03be\u03b7)"
+     }, 
+     {
+      "children": [
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03c2"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2"
+       }
+      ], 
+      "name": "\u039a\u0395\u039d\u03a4\u03a1\u0391 (\u0398\u0395\u03a3\u0395\u0399\u03a3) \u039a\u039f\u03a3\u03a4\u039f\u03a5\u03a3"
+     }, 
+     {
+      "name": "\u0391\u039d\u0391\u039a\u0391\u03a4\u0391\u03a4\u0391\u039e\u0397 \u0395\u039e\u039f\u0394\u03a9\u039d - \u0391\u0393\u039f\u03a1\u03a9\u039d \u039a\u0391\u0399 \u0395\u03a3\u039f\u0394\u03a9\u039d"
+     }, 
+     {
+      "name": "\u0394\u0399\u0391\u039c\u0395\u03a3\u039f\u0399 \u0391\u039d\u03a4\u0399\u039a\u03a1\u03a5\u0396\u039f\u039c\u0395\u039d\u039f\u0399 \u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399"
+     }, 
+     {
+      "name": "\u0391\u039d\u0391\u039b\u03a5\u03a4\u0399\u039a\u0391 \u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391"
+     }
+    ], 
+    "name": "\u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u0391\u039d\u0391\u039b\u03a5\u03a4\u0399\u039a\u0397\u03a3 \u039b\u039f\u0393\u0399\u03a3\u03a4\u0399\u039a\u0397\u03a3 \u0395\u039a\u039c\u0395\u03a4\u0391\u039b\u0395\u03a5\u03a3\u0395\u03a9\u03a3"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u0393\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u0395\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+       }, 
+       {
+        "name": "\u039c\u03b9\u03ba\u03c4\u03ac \u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 (\u03ba\u03ad\u03c1\u03b4\u03b7 \u03ae \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2) \u0395\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u03a7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03ad\u03be\u03bf\u03b4\u03b1"
+         }, 
+         {
+          "name": "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b1\u03c0\u03bf\u03c4\u03af\u03bc\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd"
+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd"
+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7\u03c2"
+         }, 
+         {
+          "name": "\u039a\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b1\u03b4\u03c1\u03ac\u03bd\u03b5\u03b9\u03b1\u03c2"
+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2"
+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd - \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2"
+         }
+        ], 
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b7 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c4\u03c9\u03bd \u03bc\u03b9\u03ba\u03c4\u03ce\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd"
+         }, 
+         {
+          "name": "\u0386\u03bb\u03bb\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+         }, 
+         {
+          "name": "\u039a\u03ad\u03c1\u03b4\u03b7 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd"
+         }, 
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd"
+         }, 
+         {
+          "name": "\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03ad\u03c3\u03bf\u03b4\u03b1"
+         }
+        ], 
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b7 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c4\u03c9\u03bd \u03bc\u03b9\u03ba\u03c4\u03ce\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd"
+       }
+      ], 
+      "name": "\u0393\u0395\u039d\u0399\u039a\u0397 \u0395\u039a\u039c\u0395\u03a4\u0391\u039b\u039b\u0395\u03a5\u03a3\u0397"
+     }, 
+     {
+      "children": [
+       {
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+        "root_type": "Income"
+       }, 
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+         }, 
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+          "root_type": "Income"
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+          "root_type": "Income"
+         }, 
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+          "root_type": "Income"
+         }, 
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+          "root_type": "Income"
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+         {
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+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0391\u03be\u03af\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03c9\u03c1\u03b5\u03ce\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2.", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "\u03a4\u03b5\u03ba\u03bc\u03b1\u03c1\u03c4\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03b9\u03b4\u03b9\u03cc\u03c7\u03c1\u03b7\u03c3\u03b7 \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd (\u0393\u03bd\u03c9\u03bc. 1129/89)", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
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+          "root_type": "Income"
+         }
+        ], 
+        "name": "\u0391\u03be\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03b1\u03c6\u03ad\u03bd\u03c4\u03c9\u03bd \u03b1\u03ba\u03b1\u03c4\u03b1\u03bb\u03bb\u03ae\u03bb\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "\u0399\u0394\u0399\u039f\u03a0\u0391\u03a1\u0391\u0393\u03a9\u0393\u0397 \u03a0\u0391\u0393\u0399\u03a9\u039d - \u03a4\u0395\u039a\u039c\u0391\u03a1\u03a4\u0391 \u0395\u03a3\u039f\u0394\u0391 \u0391\u03a0\u039f \u0391\u03a5\u03a4\u039f\u03a0\u0391\u03a1\u0391\u0394\u039f\u03a3\u0395\u0399\u03a3 \u0397 \u039a\u0391\u03a4\u0391\u03a3\u03a4\u03a1\u039f\u03a6\u0395\u03a3 \u0391\u03a0\u039f\u0398\u0395\u039c\u0391\u03a4\u03a9\u039d", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
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+        "root_type": "Income"
+       }, 
+       {
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+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0394\u03b9\u03ac\u03bc\u03b5\u03c3\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "\u03a0\u03a9\u039b\u0397\u03a3\u0395\u0399\u03a3 \u03a0\u03a1\u039f\u03aa\u039f\u039d\u03a4\u03a9\u039d \u0395\u03a4\u039f\u0399\u039c\u038f\u039d \u039a\u0391\u0399 \u0397\u039c\u0399\u03a4\u0395\u039b\u03a9\u039d", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
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+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0394\u03b9\u03ac\u03bc\u03b5\u03c3\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bb\u03b9\u03b1\u03bd\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 8%", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c7\u03bf\u03bd\u03b4\u03c1\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 18%", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c7\u03bf\u03bd\u03b4\u03c1\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 8%", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "\u03a0\u03a9\u039b\u0397\u03a3\u0395\u0399\u03a3 \u0395\u039c\u03a0\u039f\u03a1\u0395\u03a5\u039c\u0391\u03a4\u03a9\u039d", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0394\u03b9\u03ac\u03bc\u03b5\u03c3\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "\u03a0\u03a9\u039b\u0397\u03a3\u0395\u0399\u03a3 \u03a5\u03a0\u0397\u03a1\u0395\u03a3\u0399\u03a9\u039d", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03b1\u03bb\u03c9\u03c3\u03af\u03bc\u03c9\u03bd \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03ce\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b2\u03bf\u03b7\u03b8\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c5\u03bb\u03ce\u03bd - \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03bf\u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03bb\u03b5\u03b9\u03bc\u03bc\u03ac\u03c4\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03c7\u03c1\u03b7\u03c3\u03c4\u03bf\u03c5 \u03c5\u03bb\u03b9\u03ba\u03bf\u03cd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0394\u03b9\u03ac\u03bc\u03b5\u03c3\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ac\u03c7\u03c1\u03b7\u03c3\u03c4\u03bf\u03c5 \u03c5\u03bb\u03b9\u03ba\u03bf\u03cd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03ba\u03bb\u03b1\u03c0\u03ad\u03bd\u03c4\u03c9\u03bd \u03ae \u03b1\u03c0\u03bf\u03bb\u03b5\u03c3\u03b8\u03ad\u03bd\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b5\u03c3\u03c4\u03c1\u03b1\u03c6\u03ad\u03bd\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "\u03a0\u03a9\u039b\u0397\u03a3\u0395\u0399\u03a3 \u039b\u039f\u0399\u03a0\u03a9\u039d \u0391\u03a0\u039f\u0398\u0395\u039c\u0391\u03a4\u03a9\u039d \u039a\u0391\u0399 \u0391\u03a7\u03a1\u0397\u03a3\u03a4\u039f\u03a5 \u03a5\u039b\u0399\u039a\u039f\u03a5", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "name": "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b1\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03c4\u03bf \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03bf\u03c5", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b5\u03bb\u03ad\u03c4\u03b5\u03c2 - \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03c1\u03af\u03c4\u03c9\u03bd", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03b5\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 (FAGON) \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd - \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03b5\u03c0\u03b9\u03c3\u03ba\u03b5\u03c5\u03ad\u03c2 \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03b5 \u03c0\u03c1\u03c9\u03c4\u03bf\u03b2\u03ac\u03b8\u03bc\u03b9\u03bf\u03c5\u03c2 \u03a3\u03c5\u03bd\u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03c4\u03bf \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c3\u03b9\u03c4\u03b5\u03af\u03b5\u03c2", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03c1\u03af\u03c4\u03c9\u03bd", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b1\u03c0\u03cc \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03c1\u03af\u03c4\u03c9\u03bd", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 - \u039c\u03b5\u03c3\u03b9\u03c4\u03b5\u03af\u03b5\u03c2 ", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03c1\u03bf\u03bd\u03cc\u03bc\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4/\u03c3\u03b5\u03c9\u03bd \u2013 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb.\u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03b9\u03c3\u03c0\u03c1\u03b1\u03c4\u03c4\u03cc\u03bc\u03b5\u03bd\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b1\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae\u03c2 \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "\u0395\u03a3\u039f\u0394\u0391 \u03a0\u0391\u03a1\u0395\u03a0\u039f\u039c\u0395\u039d\u03a9\u039d \u0391\u03a3\u03a7\u039f\u039b\u0399\u03a9\u039d", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "\u0395\u03c0\u03b9\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u039f\u0391\u0395\u0394 \u03ba.\u03bb.\u03c0.", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "\u0395\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 - \u03b5\u03c0\u03b9\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c4\u03cc\u03ba\u03c9\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd ", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03b4\u03b1\u03c3\u03bc\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03b9\u03ba\u03ae \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b1\u03b2\u03b1\u03c1\u03af\u03b5\u03c2", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "\u0395\u03a0\u0399\u03a7\u039f\u03a1\u0397\u0393\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0394\u0399\u0391\u03a6\u039f\u03a1\u0391 \u0395\u03a3\u039f\u0394\u0391 \u03a0\u03a9\u039b\u0397\u03a3\u0395\u03a9\u039d", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b5\u03bb\u03ce\u03bd (\u0393\u03bd. 1022/88)", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03ba\u03ad\u03c1\u03b4\u03b7) \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03ba\u03ad\u03c1\u03b4\u03b7) \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03bb\u03b7\u03bd \u0391\u0395 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03ba\u03ad\u03c1\u03b4\u03b7) \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03ba\u03ad\u03c1\u03b4\u03b7) \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03b5\u03bd\u03c4\u03cc\u03ba\u03c9\u03bd \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1.", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4.", 
+          "root_type": "Income"
+         }, 
+         {
+          "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd", 
+          "root_type": "Income"
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+         }
+        ], 
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+       }, 
+       {
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+          "root_type": "Expense"
+         }, 
+         {
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+          "root_type": "Expense"
+         }
+        ], 
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Expense"
+       }, 
+       {
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+          "root_type": "Expense"
+         }, 
+         {
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+          "root_type": "Expense"
+         }, 
+         {
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+          "root_type": "Expense"
+         }, 
+         {
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+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u039f\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 ", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "\u0394\u0399\u0391\u03a6\u039f\u03a1\u0391 \u0395\u039e\u039f\u0394\u0391", 
+      "root_type": "Expense"
+     }, 
+     {
+      "children": [
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+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0395\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ac \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ad\u03be\u03bf\u03b4\u03b1", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd \u03b5\u03b3\u03b3\u03c5\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5 \u03b1\u03be\u03b9\u03cc\u03b3\u03c1\u03b1\u03c6\u03b1", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "\u03a0\u03c1\u03bf\u03b5\u03be\u03bf\u03c6\u03bb\u03b7\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "\u03a0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b5\u03c0\u03af \u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03cc\u03ba\u03bf\u03c5", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b5\u03b9\u03ce\u03bd (\u03c0.\u03c7. \u03b5\u03bc\u03c0\u03c1\u03ac\u03b3\u03bc\u03b1\u03c4\u03c9\u03bd) \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd & \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ad\u03c2", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03b1 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd (\u03ba\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2)", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03b1\u03c0\u03cc \u03c6\u03cc\u03c1\u03bf\u03c5\u03c2", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2 (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7.", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2 (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d.", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03bf\u03cd\u03bd\u03c4\u03b5\u03c2", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7.", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03a4\u03b1\u03bc\u03b9\u03b5\u03c5\u03c4\u03ae\u03c1\u03b9\u03b1", 
+          "root_type": "Expense"
+         }, 
+         {
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+         }, 
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+          "root_type": "Expense"
+         }, 
+         {
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+          "root_type": "Expense"
+         }, 
+         {
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+          "root_type": "Expense"
+         }
+        ], 
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+        "root_type": "Expense"
+       }, 
+       {
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+        "root_type": "Expense"
+       }, 
+       {
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+         {
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+          "root_type": "Expense"
+         }, 
+         {
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+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d. \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7. \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "\u03a4\u039f\u039a\u039f\u0399 \u039a\u0391\u0399 \u03a3\u03a5\u039d\u0391\u03a6\u0397 \u0395\u039e\u039f\u0394\u0391", 
+      "root_type": "Expense"
+     }
+    ], 
+    "name": "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0388\u039e\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3"
+   }, 
+   {
+    "children": [
+     {
+      "account_type": "Payable", 
+      "children": [
+       {
+        "account_type": "Payable", 
+        "name": "\u0395\u03c0\u03b9\u03c4\u03b1\u03b3\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 (\u03bc\u03b5\u03c4\u03b1\u03c7\u03c1\u03bf\u03bd\u03bf\u03bb\u03bf\u03b3\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2)"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2  \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2  \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2  \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2  \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c3\u03b5 \u03b4\u03c1\u03c7."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03ad\u03c4\u03bf\u03c7\u03bf\u03b9 - \u03b1\u03be\u03af\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2 \u03ae \u03bc\u03b5\u03af\u03c9\u03c3\u03b7  \u03c4\u03bf\u03c5 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03b5\u03c0\u03af \u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03cc\u03ba\u03bf\u03c5"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a4\u03bf\u03ba\u03bf\u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c7\u03c1\u03b5\u03c9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0391\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }
+      ], 
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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": "Payable", 
+        "name": "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
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+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd  \u03b5\u03ba\u03b4\u03cc\u03c3\u03b7\u03c2 \u039d.\u03a0.\u0394.\u0394.  \u03ba\u03b1\u03b9 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd (\u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2)"
+       }
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+     }, 
+     {
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+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03bf\u03c2 \u03bb\u03bf\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2, \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd"
+       }, 
+       {
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+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
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+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039d\u03a0\u0394\u0394 \u03ba\u03b1\u03b9 \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c3\u03b5 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 -  \u0395\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2"
+       }, 
+       {
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+       }, 
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+       }, 
+       {
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+       }
+      ], 
+      "name": "\u03a0\u03a1\u039f\u039c\u0397\u0398\u0395\u03a5\u03a4\u0395\u03a3"
+     }, 
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+       }, 
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+       }, 
+       {
+        "account_type": "Payable", 
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+       }, 
+       {
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+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03b1 (\u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1)"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd"
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+     }, 
+     {
+      "account_type": "Payable", 
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+        "account_type": "Payable", 
+        "name": "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 & \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03b8\u03b7\u03c3\u03c4\u03b5\u03c1\u03bf\u03cd\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd"
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+       }, 
+       {
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+       {
+        "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
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+         }
+        ], 
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+       }, 
+       {
+        "account_type": "Payable", 
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+     }, 
+     {
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+        "account_type": "Payable", 
+        "name": "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03c0\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0391\u03b3\u03b3\u03b5\u03bb\u03b9\u03cc\u03c3\u03b7\u03bc\u03bf \u03c5\u03c0\u03ad\u03c1 \u03a4.\u03a3\u03a0.\u0395\u0391\u0398."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03ba\u03c5\u03ba\u03bb\u03bf\u03c6\u03bf\u03c1\u03af\u03b1\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
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+          "name": "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd"
+         }, 
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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": "Payable", 
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+         }, 
+         {
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+         }, 
+         {
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+         }, 
+         {
+          "account_type": "Payable", 
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+         }
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+       }, 
+       {
+        "account_type": "Payable", 
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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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+         }, 
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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": "Payable", 
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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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+       }, 
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+        "account_type": "Payable", 
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+     }, 
+     {
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+   }, 
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+      "root_type": "Liability"
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+        "root_type": "Liability"
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+        "root_type": "Liability"
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+      "root_type": "Liability"
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+        "root_type": "Liability"
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+        "root_type": "Liability"
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+        "root_type": "Liability"
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+        "name": "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d.", 
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+       }, 
+       {
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+        "name": "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d.", 
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+       {
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+        "name": "\u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2 - \u03bb\u03bf\u03b3/\u03c3\u03bc\u03bf\u03af \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03bf\u03b8\u03ad\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7.", 
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+        "name": "\u03a0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u03a0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2 \u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03bf\u03c2 \u03bb\u03bf\u03b3. \u03b1\u03be\u03af\u03b1\u03c2 \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u03a0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2 - \u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c0\u03b5\u03bb\u03b1\u03c4\u03ce\u03bd"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u03a0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2 - \u0395\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2 "
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039d.\u03a0.\u0394.\u0394. \u039a\u03b1\u03b9 \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u03a0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd"
+       }
+      ], 
+      "name": "\u03a0\u0395\u039b\u0391\u03a4\u0395\u03a3"
+     }, 
+     {
+      "account_type": "Receivable", 
+      "children": [
+       {
+        "account_type": "Receivable", 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b5\u03c2 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03b9, \u03b4\u03c1\u03c7."
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u03a7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c6\u03b1\u03bb\u03b5\u03af\u03c2"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b5\u03c2 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03b9, \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0395\u03c0\u03b9\u03c4\u03b1\u03b3\u03ad\u03c2 \u03c3\u03b5 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0395\u03c0\u03b9\u03c4\u03b1\u03b3\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c7\u03c1\u03bf\u03bd\u03bf\u03bb\u03bf\u03b3\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b5\u03c2 \u03b5\u03c0\u03af\u03b4\u03b9\u03ba\u03bf\u03b9"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0395\u03c0\u03af\u03b4\u03b9\u03ba\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b4\u03b5\u03c3\u03bc\u03b5\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd (BLOQUE) \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Receivable", 
+        "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)"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "children": [
+         {
+          "account_type": "Receivable", 
+          "name": "\u0394\u03b1\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 \u03b5\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u0391\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2"
+         }
+        ], 
+        "name": "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf - \u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b4\u03b5\u03c3\u03bc\u03b5\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd (BLOQUE) \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "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 \u039e.\u039d. (Guarantie)"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0392\u03c1\u03b1\u03c7/\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03ce\u03bd (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd) \u03b5\u03c0\u03b9\u03c7/\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7."
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0394\u03bf\u03c3\u03bf\u03bb\u03b7\u03c0\u03c4\u03b9\u03ba\u03bf\u03af \u03bb\u03bf\u03b3/\u03c3\u03bc\u03bf\u03af "
+       }, 
+       {
+        "account_type": "Receivable", 
+        "children": [
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u0395\u03a0\u0395, \u039f\u0395 \u03ba\u03b1\u03b9 \u0395\u0395 \u03ba\u03b1\u03b9 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b7\u03bc\u03b5\u03b4\u03b1\u03c0\u03ae\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u0395\u03a0\u0395 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03b1\u03bc\u03bf\u03b9\u03b2\u03b1\u03af\u03c9\u03bd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd  \u03bc\u03b7  \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u0395\u03bb\u03bb.\u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03c4\u03ad\u03bf\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03a6.\u03a0.\u0391."
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2"
+         }
+        ], 
+        "name": "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf - \u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9"
+       }, 
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+   }
+  ], 
   "name": "\u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf"
  }
 }
\ 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 = [