feat(accounts): add Portuguese SNC CoA (#35486)
The ultimate goal of this commit is to add an updated Portuguese Chart of Accounts (CoA), based on Portugal's SNC norm. Account numbers are included. "Account types" shall ideally be confirmed and improved by an accountant. Howbeit, the account types are mostly inspired on former OpenERP, now designated Odoo.
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/pt_pt_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/pt_pt_chart_template.json
new file mode 100644
index 0000000..9749c79
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/pt_pt_chart_template.json
@@ -0,0 +1,2475 @@
+{
+ "country_code": "pt",
+ "name": "Portugal - Plano de Contas SNC",
+ "tree": {
+ "1 - Meios financeiros l\u00edquidos": {
+ "root_type": "Asset",
+ "Caixa": {
+ "account_number": "11",
+ "account_name": "Caixa",
+ "account_type": "Cash"
+ },
+ "Dep\u00f3sitos \u00e0 ordem": {
+ "account_number": "12",
+ "account_name": "Dep\u00f3sitos \u00e0 ordem",
+ "account_type": "Bank"
+ },
+ "Outros dep\u00f3sitos banc\u00e1rios": {
+ "account_number": "13",
+ "account_name": "Outros dep\u00f3sitos banc\u00e1rios",
+ "account_type": "Cash"
+ },
+ "Outros instrumentos financeiros": {
+ "account_number": "14",
+ "account_name": "Outros instrumentos financeiros",
+ "account_type": "Cash"
+ },
+ "Derivados": {
+ "account_number": "141",
+ "account_name": "Derivados",
+ "account_type": "Cash"
+ },
+ "Potencialmente favor\u00e1veis": {
+ "account_number": "1411",
+ "account_name": "Potencialmente favor\u00e1veis",
+ "account_type": "Cash"
+ },
+ "Potencialmente desfavor\u00e1veis": {
+ "account_number": "1412",
+ "account_name": "Potencialmente desfavor\u00e1veis",
+ "account_type": "Cash"
+ },
+ "Instrumentos financeiros detidos para negocia\u00e7\u00e3o": {
+ "account_number": "142",
+ "account_name": "Instrumentos financeiros detidos para negocia\u00e7\u00e3o",
+ "account_type": "Cash"
+ },
+ "Activos financeiros": {
+ "account_number": "1421",
+ "account_name": "Activos financeiros",
+ "account_type": "Cash"
+ },
+ "Passivos financeiros": {
+ "account_number": "1422",
+ "account_name": "Passivos financeiros",
+ "account_type": "Cash"
+ },
+ "Outros activos e passivos financeiros": {
+ "account_number": "143",
+ "account_name": "Outros activos e passivos financeiros",
+ "account_type": "Cash"
+ },
+ "Outros activos financeiros": {
+ "account_number": "1431",
+ "account_name": "Outros activos financeiros",
+ "account_type": "Cash"
+ },
+ "Outros passivos financeiros": {
+ "account_number": "1432",
+ "account_name": "Outros passivos financeiros",
+ "account_type": "Cash"
+ }
+ },
+ "2 - Contas a receber e a pagar": {
+ "root_type": "Liability",
+ "Clientes": {
+ "account_number": "21",
+ "account_name": "Clientes",
+ "account_type": "Receivable"
+ },
+ "Clientes c/c": {
+ "account_number": "211",
+ "account_name": "Clientes c/c",
+ "account_type": "Receivable"
+ },
+ "Clientes gerais": {
+ "account_number": "2111",
+ "account_name": "Clientes gerais",
+ "account_type": "Receivable"
+ },
+ "Clientes empresa m\u00e3e": {
+ "account_number": "2112",
+ "account_name": "Clientes empresa m\u00e3e",
+ "account_type": "Receivable"
+ },
+ "Clientes empresas subsidi\u00e1rias": {
+ "account_number": "2113",
+ "account_name": "Clientes empresas subsidi\u00e1rias",
+ "account_type": "Receivable"
+ },
+ "Clientes empresas associadas": {
+ "account_number": "2114",
+ "account_name": "Clientes empresas associadas",
+ "account_type": "Receivable"
+ },
+ "Clientes empreendimentos conjuntos": {
+ "account_number": "2115",
+ "account_name": "Clientes empreendimentos conjuntos",
+ "account_type": "Receivable"
+ },
+ "Clientes outras partes relacionadas": {
+ "account_number": "2116",
+ "account_name": "Clientes outras partes relacionadas",
+ "account_type": "Receivable"
+ },
+ "Clientes t\u00edtulos a receber": {
+ "account_number": "212",
+ "account_name": "Clientes t\u00edtulos a receber",
+ "account_type": "Receivable"
+ },
+ "Clientes gerais_2121": {
+ "account_number": "2121",
+ "account_name": "Clientes gerais",
+ "account_type": "Receivable"
+ },
+ "Clientes empresa m\u00e3e_2122": {
+ "account_number": "2122",
+ "account_name": "Clientes empresa m\u00e3e",
+ "account_type": "Receivable"
+ },
+ "Clientes empresas subsidi\u00e1rias_2123": {
+ "account_number": "2123",
+ "account_name": "Clientes empresas subsidi\u00e1rias",
+ "account_type": "Receivable"
+ },
+ "Clientes empresas associadas_2124": {
+ "account_number": "2124",
+ "account_name": "Clientes empresas associadas",
+ "account_type": "Receivable"
+ },
+ "Clientes empreendimentos conjuntos_2125": {
+ "account_number": "2125",
+ "account_name": "Clientes empreendimentos conjuntos",
+ "account_type": "Receivable"
+ },
+ "Clientes outras partes relacionadas_2126": {
+ "account_number": "2126",
+ "account_name": "Clientes outras partes relacionadas",
+ "account_type": "Receivable"
+ },
+ "Adiantamentos de clientes": {
+ "account_number": "218",
+ "account_name": "Adiantamentos de clientes",
+ "account_type": "Receivable"
+ },
+ "Perdas por imparidade acumuladas": {
+ "account_number": "219",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Receivable"
+ },
+ "Fornecedores": {
+ "account_number": "22",
+ "account_name": "Fornecedores",
+ "account_type": "Payable"
+ },
+ "Fornecedores c/c": {
+ "account_number": "221",
+ "account_name": "Fornecedores c/c",
+ "account_type": "Payable"
+ },
+ "Fornecedores gerais": {
+ "account_number": "2211",
+ "account_name": "Fornecedores gerais",
+ "account_type": "Payable"
+ },
+ "Fornecedores empresa m\u00e3e": {
+ "account_number": "2212",
+ "account_name": "Fornecedores empresa m\u00e3e",
+ "account_type": "Payable"
+ },
+ "Fornecedores empresas subsidi\u00e1rias": {
+ "account_number": "2213",
+ "account_name": "Fornecedores empresas subsidi\u00e1rias",
+ "account_type": "Payable"
+ },
+ "Fornecedores empresas associadas": {
+ "account_number": "2214",
+ "account_name": "Fornecedores empresas associadas",
+ "account_type": "Payable"
+ },
+ "Fornecedores empreendimentos conjuntos": {
+ "account_number": "2215",
+ "account_name": "Fornecedores empreendimentos conjuntos",
+ "account_type": "Payable"
+ },
+ "Fornecedores outras partes relacionadas": {
+ "account_number": "2216",
+ "account_name": "Fornecedores outras partes relacionadas",
+ "account_type": "Payable"
+ },
+ "Fornecedores t\u00edtulos a pagar": {
+ "account_number": "222",
+ "account_name": "Fornecedores t\u00edtulos a pagar",
+ "account_type": "Payable"
+ },
+ "Fornecedores gerais_2221": {
+ "account_number": "2221",
+ "account_name": "Fornecedores gerais",
+ "account_type": "Payable"
+ },
+ "Fornecedores empresa m\u00e3e_2222": {
+ "account_number": "2222",
+ "account_name": "Fornecedores empresa m\u00e3e",
+ "account_type": "Payable"
+ },
+ "Fornecedores empresas subsidi\u00e1rias_2223": {
+ "account_number": "2223",
+ "account_name": "Fornecedores empresas subsidi\u00e1rias",
+ "account_type": "Payable"
+ },
+ "Fornecedores empresas associadas_2224": {
+ "account_number": "2224",
+ "account_name": "Fornecedores empresas associadas",
+ "account_type": "Payable"
+ },
+ "Fornecedores empreendimentos conjuntos_2225": {
+ "account_number": "2225",
+ "account_name": "Fornecedores empreendimentos conjuntos",
+ "account_type": "Payable"
+ },
+ "Fornecedores outras partes relacionadas_2226": {
+ "account_number": "2226",
+ "account_name": "Fornecedores outras partes relacionadas",
+ "account_type": "Payable"
+ },
+ "Facturas em recep\u00e7\u00e3o e confer\u00eancia": {
+ "account_number": "225",
+ "account_name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia",
+ "account_type": "Payable"
+ },
+ "Adiantamentos a fornecedores": {
+ "account_number": "228",
+ "account_name": "Adiantamentos a fornecedores",
+ "account_type": "Payable"
+ },
+ "Perdas por imparidade acumuladas_229": {
+ "account_number": "229",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Payable"
+ },
+ "Pessoal": {
+ "account_number": "23",
+ "account_name": "Pessoal",
+ "account_type": "Payable"
+ },
+ "Remunera\u00e7\u00f5es a pagar": {
+ "account_number": "231",
+ "account_name": "Remunera\u00e7\u00f5es a pagar",
+ "account_type": "Payable"
+ },
+ "Aos \u00f3rg\u00e3os sociais": {
+ "account_number": "2311",
+ "account_name": "Aos \u00f3rg\u00e3os sociais",
+ "account_type": "Payable"
+ },
+ "Ao pessoal": {
+ "account_number": "2312",
+ "account_name": "Ao pessoal",
+ "account_type": "Payable"
+ },
+ "Adiantamentos": {
+ "account_number": "232",
+ "account_name": "Adiantamentos",
+ "account_type": "Payable"
+ },
+ "Aos \u00f3rg\u00e3os sociais_2321": {
+ "account_number": "2321",
+ "account_name": "Aos \u00f3rg\u00e3os sociais",
+ "account_type": "Payable"
+ },
+ "Ao pessoal_2322": {
+ "account_number": "2322",
+ "account_name": "Ao pessoal",
+ "account_type": "Payable"
+ },
+ "Cau\u00e7\u00f5es": {
+ "account_number": "237",
+ "account_name": "Cau\u00e7\u00f5es",
+ "account_type": "Payable"
+ },
+ "Dos \u00f3rg\u00e3os sociais": {
+ "account_number": "2371",
+ "account_name": "Dos \u00f3rg\u00e3os sociais",
+ "account_type": "Payable"
+ },
+ "Do pessoal": {
+ "account_number": "2372",
+ "account_name": "Do pessoal",
+ "account_type": "Payable"
+ },
+ "Outras opera\u00e7\u00f5es": {
+ "account_number": "238",
+ "account_name": "Outras opera\u00e7\u00f5es",
+ "account_type": "Payable"
+ },
+ "Com os \u00f3rg\u00e3os sociais": {
+ "account_number": "2381",
+ "account_name": "Com os \u00f3rg\u00e3os sociais",
+ "account_type": "Payable"
+ },
+ "Com o pessoal": {
+ "account_number": "2382",
+ "account_name": "Com o pessoal",
+ "account_type": "Payable"
+ },
+ "Perdas por imparidade acumuladas_239": {
+ "account_number": "239",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Payable"
+ },
+ "Estado e outros entes p\u00fablicos": {
+ "account_number": "24",
+ "account_name": "Estado e outros entes p\u00fablicos",
+ "account_type": "Tax"
+ },
+ "Imposto sobre o rendimento": {
+ "account_number": "241",
+ "account_name": "Imposto sobre o rendimento",
+ "account_type": "Tax"
+ },
+ "Reten\u00e7\u00e3o de impostos sobre rendimentos": {
+ "account_number": "242",
+ "account_name": "Reten\u00e7\u00e3o de impostos sobre rendimentos",
+ "account_type": "Tax"
+ },
+ "Imposto sobre o valor acrescentado": {
+ "account_number": "243",
+ "account_name": "Imposto sobre o valor acrescentado",
+ "account_type": "Tax"
+ },
+ "Iva suportado": {
+ "account_number": "2431",
+ "account_name": "Iva suportado",
+ "account_type": "Tax"
+ },
+ "Iva dedut\u00edvel": {
+ "account_number": "2432",
+ "account_name": "Iva dedut\u00edvel",
+ "account_type": "Tax"
+ },
+ "Iva liquidado": {
+ "account_number": "2433",
+ "account_name": "Iva liquidado",
+ "account_type": "Tax"
+ },
+ "Iva regulariza\u00e7\u00f5es": {
+ "account_number": "2434",
+ "account_name": "Iva regulariza\u00e7\u00f5es",
+ "account_type": "Tax"
+ },
+ "Iva apuramento": {
+ "account_number": "2435",
+ "account_name": "Iva apuramento",
+ "account_type": "Tax"
+ },
+ "Iva a pagar": {
+ "account_number": "2436",
+ "account_name": "Iva a pagar",
+ "account_type": "Tax"
+ },
+ "Iva a recuperar": {
+ "account_number": "2437",
+ "account_name": "Iva a recuperar",
+ "account_type": "Tax"
+ },
+ "Iva reembolsos pedidos": {
+ "account_number": "2438",
+ "account_name": "Iva reembolsos pedidos",
+ "account_type": "Tax"
+ },
+ "Iva liquida\u00e7\u00f5es oficiosas": {
+ "account_number": "2439",
+ "account_name": "Iva liquida\u00e7\u00f5es oficiosas",
+ "account_type": "Tax"
+ },
+ "Outros impostos": {
+ "account_number": "244",
+ "account_name": "Outros impostos",
+ "account_type": "Tax"
+ },
+ "Contribui\u00e7\u00f5es para a seguran\u00e7a social": {
+ "account_number": "245",
+ "account_name": "Contribui\u00e7\u00f5es para a seguran\u00e7a social",
+ "account_type": "Tax"
+ },
+ "Tributos das autarquias locais": {
+ "account_number": "246",
+ "account_name": "Tributos das autarquias locais",
+ "account_type": "Tax"
+ },
+ "Outras tributa\u00e7\u00f5es": {
+ "account_number": "248",
+ "account_name": "Outras tributa\u00e7\u00f5es",
+ "account_type": "Tax"
+ },
+ "Financiamentos obtidos": {
+ "account_number": "25",
+ "account_name": "Financiamentos obtidos",
+ "account_type": "Equity"
+ },
+ "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras": {
+ "account_number": "251",
+ "account_name": "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras",
+ "account_type": "Equity"
+ },
+ "Empr\u00e9stimos banc\u00e1rios": {
+ "account_number": "2511",
+ "account_name": "Empr\u00e9stimos banc\u00e1rios",
+ "account_type": "Equity"
+ },
+ "Descobertos banc\u00e1rios": {
+ "account_number": "2512",
+ "account_name": "Descobertos banc\u00e1rios",
+ "account_type": "Equity"
+ },
+ "Loca\u00e7\u00f5es financeiras": {
+ "account_number": "2513",
+ "account_name": "Loca\u00e7\u00f5es financeiras",
+ "account_type": "Equity"
+ },
+ "Mercado de valores mobili\u00e1rios": {
+ "account_number": "252",
+ "account_name": "Mercado de valores mobili\u00e1rios",
+ "account_type": "Equity"
+ },
+ "Empr\u00e9stimos por obriga\u00e7\u00f5es": {
+ "account_number": "2521",
+ "account_name": "Empr\u00e9stimos por obriga\u00e7\u00f5es",
+ "account_type": "Equity"
+ },
+ "Participantes de capital": {
+ "account_number": "253",
+ "account_name": "Participantes de capital",
+ "account_type": "Equity"
+ },
+ "Empresa m\u00e3e suprimentos e outros m\u00fatuos": {
+ "account_number": "2531",
+ "account_name": "Empresa m\u00e3e suprimentos e outros m\u00fatuos",
+ "account_type": "Equity"
+ },
+ "Outros participantes suprimentos e outros m\u00fatuos": {
+ "account_number": "2532",
+ "account_name": "Outros participantes suprimentos e outros m\u00fatuos",
+ "account_type": "Equity"
+ },
+ "Subsidi\u00e1rias, associadas e empreendimentos conjuntos": {
+ "account_number": "254",
+ "account_name": "Subsidi\u00e1rias, associadas e empreendimentos conjuntos",
+ "account_type": "Equity"
+ },
+ "Outros financiadores": {
+ "account_number": "258",
+ "account_name": "Outros financiadores",
+ "account_type": "Equity"
+ },
+ "Accionistas/s\u00f3cios": {
+ "account_number": "26",
+ "account_name": "Accionistas/s\u00f3cios",
+ "account_type": "Equity"
+ },
+ "Accionistas c. subscri\u00e7\u00e3o": {
+ "account_number": "261",
+ "account_name": "Accionistas c. subscri\u00e7\u00e3o",
+ "account_type": "Equity"
+ },
+ "Quotas n\u00e3o liberadas": {
+ "account_number": "262",
+ "account_name": "Quotas n\u00e3o liberadas",
+ "account_type": "Equity"
+ },
+ "Adiantamentos por conta de lucros": {
+ "account_number": "263",
+ "account_name": "Adiantamentos por conta de lucros",
+ "account_type": "Equity"
+ },
+ "Resultados atribu\u00eddos": {
+ "account_number": "264",
+ "account_name": "Resultados atribu\u00eddos",
+ "account_type": "Equity"
+ },
+ "Lucros dispon\u00edveis": {
+ "account_number": "265",
+ "account_name": "Lucros dispon\u00edveis",
+ "account_type": "Equity"
+ },
+ "Empr\u00e9stimos concedidos empresa m\u00e3e": {
+ "account_number": "266",
+ "account_name": "Empr\u00e9stimos concedidos empresa m\u00e3e",
+ "account_type": "Equity"
+ },
+ "Outras opera\u00e7\u00f5es_268": {
+ "account_number": "268",
+ "account_name": "Outras opera\u00e7\u00f5es",
+ "account_type": "Equity"
+ },
+ "Perdas por imparidade acumuladas_269": {
+ "account_number": "269",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Equity"
+ },
+ "Outras contas a receber e a pagar": {
+ "account_number": "27",
+ "account_name": "Outras contas a receber e a pagar",
+ "account_type": "Equity"
+ },
+ "Fornecedores de investimentos": {
+ "account_number": "271",
+ "account_name": "Fornecedores de investimentos",
+ "account_type": "Equity"
+ },
+ "Fornecedores de investimentos contas gerais": {
+ "account_number": "2711",
+ "account_name": "Fornecedores de investimentos contas gerais",
+ "account_type": "Equity"
+ },
+ "Facturas em recep\u00e7\u00e3o e confer\u00eancia_2712": {
+ "account_number": "2712",
+ "account_name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia",
+ "account_type": "Equity"
+ },
+ "Adiantamentos a fornecedores de investimentos": {
+ "account_number": "2713",
+ "account_name": "Adiantamentos a fornecedores de investimentos",
+ "account_type": "Equity"
+ },
+ "Devedores e credores por acr\u00e9scimos": {
+ "account_number": "272",
+ "account_name": "Devedores e credores por acr\u00e9scimos",
+ "account_type": "Equity"
+ },
+ "Devedores por acr\u00e9scimo de rendimentos": {
+ "account_number": "2721",
+ "account_name": "Devedores por acr\u00e9scimo de rendimentos",
+ "account_type": "Equity"
+ },
+ "Credores por acr\u00e9scimos de gastos": {
+ "account_number": "2722",
+ "account_name": "Credores por acr\u00e9scimos de gastos",
+ "account_type": "Equity"
+ },
+ "Benef\u00edcios p\u00f3s emprego": {
+ "account_number": "273",
+ "account_name": "Benef\u00edcios p\u00f3s emprego",
+ "account_type": "Equity"
+ },
+ "Impostos diferidos": {
+ "account_number": "274",
+ "account_name": "Impostos diferidos",
+ "account_type": "Equity"
+ },
+ "Activos por impostos diferidos": {
+ "account_number": "2741",
+ "account_name": "Activos por impostos diferidos",
+ "account_type": "Equity"
+ },
+ "Passivos por impostos diferidos": {
+ "account_number": "2742",
+ "account_name": "Passivos por impostos diferidos",
+ "account_type": "Equity"
+ },
+ "Credores por subscri\u00e7\u00f5es n\u00e3o liberadas": {
+ "account_number": "275",
+ "account_name": "Credores por subscri\u00e7\u00f5es n\u00e3o liberadas",
+ "account_type": "Equity"
+ },
+ "Adiantamentos por conta de vendas": {
+ "account_number": "276",
+ "account_name": "Adiantamentos por conta de vendas",
+ "account_type": "Equity"
+ },
+ "Outros devedores e credores": {
+ "account_number": "278",
+ "account_name": "Outros devedores e credores",
+ "account_type": "Equity"
+ },
+ "Perdas por imparidade acumuladas_279": {
+ "account_number": "279",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Equity"
+ },
+ "Diferimentos": {
+ "account_number": "28",
+ "account_name": "Diferimentos",
+ "account_type": "Equity"
+ },
+ "Gastos a reconhecer": {
+ "account_number": "281",
+ "account_name": "Gastos a reconhecer",
+ "account_type": "Equity"
+ },
+ "Rendimentos a reconhecer": {
+ "account_number": "282",
+ "account_name": "Rendimentos a reconhecer",
+ "account_type": "Equity"
+ },
+ "Provis\u00f5es": {
+ "account_number": "29",
+ "account_name": "Provis\u00f5es",
+ "account_type": "Equity"
+ },
+ "Impostos": {
+ "account_number": "291",
+ "account_name": "Impostos",
+ "account_type": "Equity"
+ },
+ "Garantias a clientes": {
+ "account_number": "292",
+ "account_name": "Garantias a clientes",
+ "account_type": "Equity"
+ },
+ "Processos judiciais em curso": {
+ "account_number": "293",
+ "account_name": "Processos judiciais em curso",
+ "account_type": "Equity"
+ },
+ "Acidentes de trabalho e doen\u00e7as profissionais": {
+ "account_number": "294",
+ "account_name": "Acidentes de trabalho e doen\u00e7as profissionais",
+ "account_type": "Equity"
+ },
+ "Mat\u00e9rias ambientais": {
+ "account_number": "295",
+ "account_name": "Mat\u00e9rias ambientais",
+ "account_type": "Equity"
+ },
+ "Contratos onerosos": {
+ "account_number": "296",
+ "account_name": "Contratos onerosos",
+ "account_type": "Equity"
+ },
+ "Reestrutura\u00e7\u00e3o": {
+ "account_number": "297",
+ "account_name": "Reestrutura\u00e7\u00e3o",
+ "account_type": "Equity"
+ },
+ "Outras provis\u00f5es": {
+ "account_number": "298",
+ "account_name": "Outras provis\u00f5es",
+ "account_type": "Equity"
+ }
+ },
+ "3 - Invent\u00e1rios e activos biol\u00f3gicos": {
+ "root_type": "Expense",
+ "Compras": {
+ "account_number": "31",
+ "account_name": "Compras",
+ "account_type": "Stock"
+ },
+ "Mercadorias": {
+ "account_number": "311",
+ "account_name": "Mercadorias",
+ "account_type": "Expense Account"
+ },
+ "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {
+ "account_number": "312",
+ "account_name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
+ "account_type": "Expense Account"
+ },
+ "Activos biol\u00f3gicos": {
+ "account_number": "313",
+ "account_name": "Activos biol\u00f3gicos",
+ "account_type": "Expense Account"
+ },
+ "Devolu\u00e7\u00f5es de compras": {
+ "account_number": "317",
+ "account_name": "Devolu\u00e7\u00f5es de compras",
+ "account_type": "Expense Account"
+ },
+ "Descontos e abatimentos em compras": {
+ "account_number": "318",
+ "account_name": "Descontos e abatimentos em compras",
+ "account_type": "Expense Account"
+ },
+ "Mercadorias_32": {
+ "account_number": "32",
+ "account_name": "Mercadorias",
+ "account_type": "Stock"
+ },
+ "Mercadorias em tr\u00e2nsito": {
+ "account_number": "325",
+ "account_name": "Mercadorias em tr\u00e2nsito",
+ "account_type": "Expense Account"
+ },
+ "Mercadorias em poder de terceiros": {
+ "account_number": "326",
+ "account_name": "Mercadorias em poder de terceiros",
+ "account_type": "Expense Account"
+ },
+ "Perdas por imparidade acumuladas_329": {
+ "account_number": "329",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Expense Account"
+ },
+ "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo_33": {
+ "account_number": "33",
+ "account_name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
+ "account_type": "Expense Account"
+ },
+ "Mat\u00e9rias primas": {
+ "account_number": "331",
+ "account_name": "Mat\u00e9rias primas",
+ "account_type": "Expense Account"
+ },
+ "Mat\u00e9rias subsidi\u00e1rias": {
+ "account_number": "332",
+ "account_name": "Mat\u00e9rias subsidi\u00e1rias",
+ "account_type": "Expense Account"
+ },
+ "Embalagens": {
+ "account_number": "333",
+ "account_name": "Embalagens",
+ "account_type": "Expense Account"
+ },
+ "Materiais diversos": {
+ "account_number": "334",
+ "account_name": "Materiais diversos",
+ "account_type": "Expense Account"
+ },
+ "Mat\u00e9rias em tr\u00e2nsito": {
+ "account_number": "335",
+ "account_name": "Mat\u00e9rias em tr\u00e2nsito",
+ "account_type": "Expense Account"
+ },
+ "Perdas por imparidade acumuladas_339": {
+ "account_number": "339",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Expense Account"
+ },
+ "Produtos acabados e interm\u00e9dios": {
+ "account_number": "34",
+ "account_name": "Produtos acabados e interm\u00e9dios",
+ "account_type": "Expense Account"
+ },
+ "Produtos em poder de terceiros": {
+ "account_number": "346",
+ "account_name": "Produtos em poder de terceiros",
+ "account_type": "Expense Account"
+ },
+ "Perdas por imparidade acumuladas_349": {
+ "account_number": "349",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Expense Account"
+ },
+ "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {
+ "account_number": "35",
+ "account_name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
+ "account_type": "Expense Account"
+ },
+ "Subprodutos": {
+ "account_number": "351",
+ "account_name": "Subprodutos",
+ "account_type": "Expense Account"
+ },
+ "Desperd\u00edcios, res\u00edduos e refugos": {
+ "account_number": "352",
+ "account_name": "Desperd\u00edcios, res\u00edduos e refugos",
+ "account_type": "Expense Account"
+ },
+ "Perdas por imparidade acumuladas_359": {
+ "account_number": "359",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Expense Account"
+ },
+ "Produtos e trabalhos em curso": {
+ "account_number": "36",
+ "account_name": "Produtos e trabalhos em curso",
+ "account_type": "Capital Work in Progress"
+ },
+ "Activos biol\u00f3gicos_37": {
+ "account_number": "37",
+ "account_name": "Activos biol\u00f3gicos",
+ "account_type": "Expense Account"
+ },
+ "Consum\u00edveis": {
+ "account_number": "371",
+ "account_name": "Consum\u00edveis",
+ "account_type": "Expense Account"
+ },
+ "Animais": {
+ "account_number": "3711",
+ "account_name": "Animais",
+ "account_type": "Expense Account"
+ },
+ "Plantas": {
+ "account_number": "3712",
+ "account_name": "Plantas",
+ "account_type": "Expense Account"
+ },
+ "De produ\u00e7\u00e3o": {
+ "account_number": "372",
+ "account_name": "De produ\u00e7\u00e3o",
+ "account_type": "Expense Account"
+ },
+ "Animais_3721": {
+ "account_number": "3721",
+ "account_name": "Animais",
+ "account_type": "Expense Account"
+ },
+ "Plantas_3722": {
+ "account_number": "3722",
+ "account_name": "Plantas",
+ "account_type": "Expense Account"
+ },
+ "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.": {
+ "account_number": "38",
+ "account_name": "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.",
+ "account_type": "Stock Adjustment"
+ },
+ "Mercadorias_382": {
+ "account_number": "382",
+ "account_name": "Mercadorias",
+ "account_type": "Expense Account"
+ },
+ "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo_383": {
+ "account_number": "383",
+ "account_name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
+ "account_type": "Expense Account"
+ },
+ "Produtos acabados e interm\u00e9dios_384": {
+ "account_number": "384",
+ "account_name": "Produtos acabados e interm\u00e9dios",
+ "account_type": "Expense Account"
+ },
+ "Subprodutos, desperd\u00edcios, res\u00edduos e refugos_385": {
+ "account_number": "385",
+ "account_name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
+ "account_type": "Expense Account"
+ },
+ "Produtos e trabalhos em curso_386": {
+ "account_number": "386",
+ "account_name": "Produtos e trabalhos em curso",
+ "account_type": "Expense Account"
+ },
+ "Activos biol\u00f3gicos_387": {
+ "account_number": "387",
+ "account_name": "Activos biol\u00f3gicos",
+ "account_type": "Expense Account"
+ },
+ "Adiantamentos por conta de compras": {
+ "account_number": "39",
+ "account_name": "Adiantamentos por conta de compras",
+ "account_type": "Expense Account"
+ }
+ },
+
+ "4 - Investimentos": {
+ "root_type": "Asset",
+ "Investimentos financeiros": {
+ "account_number": "41",
+ "account_name": "Investimentos financeiros",
+ "account_type": "Fixed Asset"
+ },
+ "Investimentos em subsidi\u00e1rias": {
+ "account_number": "411",
+ "account_name": "Investimentos em subsidi\u00e1rias",
+ "account_type": "Fixed Asset"
+ },
+ "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": {
+ "account_number": "4111",
+ "account_name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
+ "account_type": "Fixed Asset"
+ },
+ "Participa\u00e7\u00f5es de capital outros m\u00e9todos": {
+ "account_number": "4112",
+ "account_name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
+ "account_type": "Fixed Asset"
+ },
+ "Empr\u00e9stimos concedidos": {
+ "account_number": "4113",
+ "account_name": "Empr\u00e9stimos concedidos",
+ "account_type": "Fixed Asset"
+ },
+ "Investimentos em associadas": {
+ "account_number": "412",
+ "account_name": "Investimentos em associadas",
+ "account_type": "Fixed Asset"
+ },
+ "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial_4121": {
+ "account_number": "4121",
+ "account_name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
+ "account_type": "Fixed Asset"
+ },
+ "Participa\u00e7\u00f5es de capital outros m\u00e9todos_4122": {
+ "account_number": "4122",
+ "account_name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
+ "account_type": "Fixed Asset"
+ },
+ "Empr\u00e9stimos concedidos_4123": {
+ "account_number": "4123",
+ "account_name": "Empr\u00e9stimos concedidos",
+ "account_type": "Fixed Asset"
+ },
+ "Investimentos em entidades conjuntamente controladas": {
+ "account_number": "413",
+ "account_name": "Investimentos em entidades conjuntamente controladas",
+ "account_type": "Fixed Asset"
+ },
+ "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial_4131": {
+ "account_number": "4131",
+ "account_name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
+ "account_type": "Fixed Asset"
+ },
+ "Participa\u00e7\u00f5es de capital outros m\u00e9todos_4132": {
+ "account_number": "4132",
+ "account_name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
+ "account_type": "Fixed Asset"
+ },
+ "Empr\u00e9stimos concedidos_4133": {
+ "account_number": "4133",
+ "account_name": "Empr\u00e9stimos concedidos",
+ "account_type": "Fixed Asset"
+ },
+ "Investimentos noutras empresas": {
+ "account_number": "414",
+ "account_name": "Investimentos noutras empresas",
+ "account_type": "Fixed Asset"
+ },
+ "Participa\u00e7\u00f5es de capital": {
+ "account_number": "4141",
+ "account_name": "Participa\u00e7\u00f5es de capital",
+ "account_type": "Fixed Asset"
+ },
+ "Empr\u00e9stimos concedidos_4142": {
+ "account_number": "4142",
+ "account_name": "Empr\u00e9stimos concedidos",
+ "account_type": "Fixed Asset"
+ },
+ "Outros investimentos financeiros": {
+ "account_number": "415",
+ "account_name": "Outros investimentos financeiros",
+ "account_type": "Fixed Asset"
+ },
+ "Detidos at\u00e9 \u00e0 maturidade": {
+ "account_number": "4151",
+ "account_name": "Detidos at\u00e9 \u00e0 maturidade",
+ "account_type": "Fixed Asset"
+ },
+ "Ac\u00e7\u00f5es da sgm (6500x1,00)": {
+ "account_number": "4158",
+ "account_name": "Ac\u00e7\u00f5es da sgm (6500x1,00)",
+ "account_type": "Fixed Asset"
+ },
+ "Perdas por imparidade acumuladas_419": {
+ "account_number": "419",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Fixed Asset"
+ },
+ "Propriedades de investimento": {
+ "account_number": "42",
+ "account_name": "Propriedades de investimento",
+ "account_type": "Fixed Asset"
+ },
+ "Terrenos e recursos naturais": {
+ "account_number": "421",
+ "account_name": "Terrenos e recursos naturais",
+ "account_type": "Fixed Asset"
+ },
+ "Edif\u00edcios e outras constru\u00e7\u00f5es": {
+ "account_number": "422",
+ "account_name": "Edif\u00edcios e outras constru\u00e7\u00f5es",
+ "account_type": "Fixed Asset"
+ },
+ "Outras propriedades de investimento": {
+ "account_number": "426",
+ "account_name": "Outras propriedades de investimento",
+ "account_type": "Fixed Asset"
+ },
+ "Deprecia\u00e7\u00f5es acumuladas": {
+ "account_number": "428",
+ "account_name": "Deprecia\u00e7\u00f5es acumuladas",
+ "account_type": "Accumulated Depreciation"
+ },
+ "Perdas por imparidade acumuladas_429": {
+ "account_number": "429",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Fixed Asset"
+ },
+ "Activo fixos tang\u00edveis": {
+ "account_number": "43",
+ "account_name": "Activo fixos tang\u00edveis",
+ "account_type": "Fixed Asset"
+ },
+ "Terrenos e recursos naturais_431": {
+ "account_number": "431",
+ "account_name": "Terrenos e recursos naturais",
+ "account_type": "Fixed Asset"
+ },
+ "Edif\u00edcios e outras constru\u00e7\u00f5es_432": {
+ "account_number": "432",
+ "account_name": "Edif\u00edcios e outras constru\u00e7\u00f5es",
+ "account_type": "Fixed Asset"
+ },
+ "Equipamento b\u00e1sico": {
+ "account_number": "433",
+ "account_name": "Equipamento b\u00e1sico",
+ "account_type": "Fixed Asset"
+ },
+ "Equipamento de transporte": {
+ "account_number": "434",
+ "account_name": "Equipamento de transporte",
+ "account_type": "Fixed Asset"
+ },
+ "Equipamento administrativo": {
+ "account_number": "435",
+ "account_name": "Equipamento administrativo",
+ "account_type": "Fixed Asset"
+ },
+ "Equipamentos biol\u00f3gicos": {
+ "account_number": "436",
+ "account_name": "Equipamentos biol\u00f3gicos",
+ "account_type": "Fixed Asset"
+ },
+ "Outros activos fixos tang\u00edveis": {
+ "account_number": "437",
+ "account_name": "Outros activos fixos tang\u00edveis",
+ "account_type": "Fixed Asset"
+ },
+ "Deprecia\u00e7\u00f5es acumuladas_438": {
+ "account_number": "438",
+ "account_name": "Deprecia\u00e7\u00f5es acumuladas",
+ "account_type": "Accumulated Depreciation"
+ },
+ "Perdas por imparidade acumuladas_439": {
+ "account_number": "439",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Fixed Asset"
+ },
+ "Activos intang\u00edveis": {
+ "account_number": "44",
+ "account_name": "Activos intang\u00edveis",
+ "account_type": "Fixed Asset"
+ },
+ "Goodwill": {
+ "account_number": "441",
+ "account_name": "Goodwill",
+ "account_type": "Fixed Asset"
+ },
+ "Projectos de desenvolvimento": {
+ "account_number": "442",
+ "account_name": "Projectos de desenvolvimento",
+ "account_type": "Fixed Asset"
+ },
+ "Programas de computador": {
+ "account_number": "443",
+ "account_name": "Programas de computador",
+ "account_type": "Fixed Asset"
+ },
+ "Propriedade industrial": {
+ "account_number": "444",
+ "account_name": "Propriedade industrial",
+ "account_type": "Fixed Asset"
+ },
+ "Outros activos intang\u00edveis": {
+ "account_number": "446",
+ "account_name": "Outros activos intang\u00edveis",
+ "account_type": "Fixed Asset"
+ },
+ "Deprecia\u00e7\u00f5es acumuladas_448": {
+ "account_number": "448",
+ "account_name": "Deprecia\u00e7\u00f5es acumuladas",
+ "account_type": "Accumulated Depreciation"
+ },
+ "Perdas por imparidade acumuladas_449": {
+ "account_number": "449",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Fixed Asset"
+ },
+ "Investimentos em curso": {
+ "account_number": "45",
+ "account_name": "Investimentos em curso",
+ "account_type": "Fixed Asset"
+ },
+ "Investimentos financeiros em curso": {
+ "account_number": "451",
+ "account_name": "Investimentos financeiros em curso",
+ "account_type": "Fixed Asset"
+ },
+ "Propriedades de investimento em curso": {
+ "account_number": "452",
+ "account_name": "Propriedades de investimento em curso",
+ "account_type": "Fixed Asset"
+ },
+ "Activos fixos tang\u00edveis em curso": {
+ "account_number": "453",
+ "account_name": "Activos fixos tang\u00edveis em curso",
+ "account_type": "Fixed Asset"
+ },
+ "Activos intang\u00edveis em curso": {
+ "account_number": "454",
+ "account_name": "Activos intang\u00edveis em curso",
+ "account_type": "Fixed Asset"
+ },
+ "Adiantamentos por conta de investimentos": {
+ "account_number": "455",
+ "account_name": "Adiantamentos por conta de investimentos",
+ "account_type": "Fixed Asset"
+ },
+ "Perdas por imparidade acumuladas_459": {
+ "account_number": "459",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Fixed Asset"
+ },
+ "Activos n\u00e3o correntes detidos para venda": {
+ "account_number": "46",
+ "account_name": "Activos n\u00e3o correntes detidos para venda",
+ "account_type": "Fixed Asset"
+ },
+ "Perdas por imparidade acumuladas_469": {
+ "account_number": "469",
+ "account_name": "Perdas por imparidade acumuladas",
+ "account_type": "Fixed Asset"
+ }
+ },
+ "5 - Capital, reservas e resultados transitados": {
+ "root_type": "Equity",
+ "Capital": {
+ "account_number": "51",
+ "account_name": "Capital",
+ "account_type": "Equity"
+ },
+ "Ac\u00e7\u00f5es (quotas) pr\u00f3prias": {
+ "account_number": "52",
+ "account_name": "Ac\u00e7\u00f5es (quotas) pr\u00f3prias",
+ "account_type": "Equity"
+ },
+ "Valor nominal": {
+ "account_number": "521",
+ "account_name": "Valor nominal",
+ "account_type": "Equity"
+ },
+ "Descontos e pr\u00e9mios": {
+ "account_number": "522",
+ "account_name": "Descontos e pr\u00e9mios",
+ "account_type": "Equity"
+ },
+ "Outros instrumentos de capital pr\u00f3prio": {
+ "account_number": "53",
+ "account_name": "Outros instrumentos de capital pr\u00f3prio",
+ "account_type": "Equity"
+ },
+ "Pr\u00e9mios de emiss\u00e3o": {
+ "account_number": "54",
+ "account_name": "Pr\u00e9mios de emiss\u00e3o",
+ "account_type": "Equity"
+ },
+ "Reservas": {
+ "account_number": "55",
+ "account_name": "Reservas",
+ "account_type": "Equity"
+ },
+ "Reservas legais": {
+ "account_number": "551",
+ "account_name": "Reservas legais",
+ "account_type": "Equity"
+ },
+ "Outras reservas": {
+ "account_number": "552",
+ "account_name": "Outras reservas",
+ "account_type": "Equity"
+ },
+ "Resultados transitados": {
+ "account_number": "56",
+ "account_name": "Resultados transitados",
+ "account_type": "Equity"
+ },
+ "Ajustamentos em activos financeiros": {
+ "account_number": "57",
+ "account_name": "Ajustamentos em activos financeiros",
+ "account_type": "Equity"
+ },
+ "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial": {
+ "account_number": "571",
+ "account_name": "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial",
+ "account_type": "Equity"
+ },
+ "Ajustamentos de transi\u00e7\u00e3o": {
+ "account_number": "5711",
+ "account_name": "Ajustamentos de transi\u00e7\u00e3o",
+ "account_type": "Equity"
+ },
+ "Lucros n\u00e3o atribu\u00eddos": {
+ "account_number": "5712",
+ "account_name": "Lucros n\u00e3o atribu\u00eddos",
+ "account_type": "Equity"
+ },
+ "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d": {
+ "account_number": "5713",
+ "account_name": "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d",
+ "account_type": "Equity"
+ },
+ "Outros": {
+ "account_number": "579",
+ "account_name": "Outros",
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+ "account_name": "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos",
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+ "Restitui\u00e7\u00e3o de impostos": {
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+ "account_name": "Restitui\u00e7\u00e3o de impostos",
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+ "account_name": "Outros n\u00e3o especificados",
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+ "account_name": "Juros obtidos",
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+ },
+ "De associadas e empreendimentos conjuntos": {
+ "account_number": "7922",
+ "account_name": "De associadas e empreendimentos conjuntos",
+ "account_type": "Income Account"
+ },
+ "De subsidi\u00e1rias": {
+ "account_number": "7923",
+ "account_name": "De subsidi\u00e1rias",
+ "account_type": "Income Account"
+ },
+ "Outras_7928": {
+ "account_number": "7928",
+ "account_name": "Outras",
+ "account_type": "Income Account"
+ },
+ "Outros rendimentos similares": {
+ "account_number": "798",
+ "account_name": "Outros rendimentos similares",
+ "account_type": "Income Account"
+ }
+ },
+ "8 - Resultados": {
+ "root_type": "Liability",
+ "Resultado l\u00edquido do per\u00edodo": {
+ "account_number": "81",
+ "account_name": "Resultado l\u00edquido do per\u00edodo",
+ "account_type": "Income Account"
+ },
+ "Resultado antes de impostos": {
+ "account_number": "811",
+ "account_name": "Resultado antes de impostos",
+ "account_type": "Income Account"
+ },
+ "Impostos sobre o rendimento do per\u00edodo": {
+ "account_number": "812",
+ "account_name": "Impostos sobre o rendimento do per\u00edodo",
+ "account_type": "Payable"
+ },
+ "Imposto estimado para o per\u00edodo": {
+ "account_number": "8121",
+ "account_name": "Imposto estimado para o per\u00edodo",
+ "account_type": "Payable"
+ },
+ "Imposto diferido": {
+ "account_number": "8122",
+ "account_name": "Imposto diferido",
+ "account_type": "Payable"
+ },
+ "Resultado l\u00edquido": {
+ "account_number": "818",
+ "account_name": "Resultado l\u00edquido",
+ "account_type": "Income Account"
+ },
+ "Dividendos antecipados": {
+ "account_number": "89",
+ "account_name": "Dividendos antecipados",
+ "account_type": "Payable"
+ }
+ },
+ "Others": {
+ "root_type": "Liability",
+ "Asset Received But Not Billed": {
+ "account_number": "",
+ "account_name": "Asset Received But Not Billed",
+ "account_type": "Asset Received But Not Billed"
+ },
+ "Stock Received But Not Billed": {
+ "account_number": "",
+ "account_name": "Stock Received But Not Billed",
+ "account_type": "Stock Received But Not Billed"
+ },
+ "Expenses Included In Valuation": {
+ "account_number": "",
+ "account_name": "Expenses Included In Valuation",
+ "account_type": "Expenses Included In Valuation"
+ }
+ }
+ }
+}